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Fixed Assets/Inventory
Coding of Equipment
Coding Suggestions
Inventory Notes
Inventory Report
Instructions
Inventory FAQ
Policies
»
CODING OF EQUIPMENT FOR INVENTORY PURPOSES
To determine if an item should be coded 490-499 and
placed on inventory, please answer the following
questions:
1. Will the item maintain its original shape in use?
2. Is its life expectancy more than one year?
3. Can it be repaired if needed?
4. Does it costs less than $5,000?
If you answered "YES" to all four questions, then
use one of the following codes and send over
information so that this item can be placed on
inventory.
491 Instructional Equipment
492 Furniture and Fixtures
493 Non-Instructional Equipment
494 Audio/Video Equipment
495 Computer Hardware
496 Library/Media Equipment
497 Laboratory Equipment
498 Athletics and Physical Ed Equipment
499 Other Equipment
If you answered "NO" to any question 1-3, then use
one of the "supplies" codes.
If you answered "NO" to question 4, then use a fixed
asset code and send over the original information to
be put on fixed asset inventory. THIS MUST BE
SENT OVER ON THE DATE OF PAYMENT--PLEASE CALL
MELISSA TO GIVE HER THE DETAILS.
»
CODING SUGGESTIONS: Object Codes
Destiny/Follet 414
Keyboard, Mouse, Ram (classroom) 411 or 419
Keyboard, Mouse, Ram (office) 489
Flash (Jump) Drives 491
Printers (more than $100) 491
Printers (less than $100 classroom) 411
Printers (less than $100 office) 489
NComputing Device 495
Monitors (classroom) 491
Monitors (office) 493
Switches Routers, etc 499
Transceivers 489
Memory Card, Battery, etc 489
Digital Camera w/accessories 494
NOTE: In order to purchase any item from Technology
Fund it must be in your Technology Plan.
»»
INVENTORY NOTES
All inventory numbers are assigned at Central
Office. Do not assign numbers to your new items as
this will cause duplicate entries in the system.
Inventory numbers are assigned at the beginning of
each month. The number is then sent to the
principal/designee who will inform the teacher to
write the number on the item. Failure to do so will
result in an incorrect classroom listing during the
annual check.
NEVER submit a Discard Inventory Form because an
item is not in your room! If you do not know where
the item has been moved to, use the Inventory
Transfer form and the item will be transferred to
the “Find Room” section. Each school will need to
check the “Find Room” list regularly to transfer
those items into the correct location.
When a Discard Inventory form is submitted: It is
processed at the Central Office, signed by the
superintendent, and the permission to discard form
is then sent back to the school principal. All
non-repairable electronics and computer equipment
can then be placed in the school’s storage area
until it is picked up by the recycling truck. NEVER
put in the garbage.
If you have useable items that no longer serve a
purpose for your classroom, attempt to find another
teacher who may use it. If no one in your school can
use it you may want to email everybody to see if
another school in our county can use it. Another way
is to sell the items by public sale. Proceeds from
the sale of surplus property will be receipted to
the Central Office general fund and credited back to
the school site budget from which the original
purchase of the property was made. All schools have
a storage area for the surplus items to be stored
until the sale.
»
ANSWERS TO FREQUENTLY ASKED QUESTIONS:
1) EACH TEACHER IS RESPONSIBLE FOR CORRECTING HIS OR
HER
CLASSROOM INVENTORY REPORT. Reports will be sent to
each classroom at the beginning of each school year.
Each classroom teacher shall be responsible for
correcting any items that are listed incorrectly.
2) These reports are to be returned to Central
Office on or before September 30 of each year. (See
File: ECCL)
3) A random check of each school will be made after
the reports are completed.
4) An inventory report shall be written up, each
school year, listing any classrooms which have or have
not followed the Winston County Board of Education
Inventory Policies.
5) The »Inventory Additions» form is on the teacher
resources page of WinstonK12.org. Use this form for
items that have been donated or was free. After you
submit this form, an inventory number will be
assigned and sent to you.
6) The »Inventory Transfer» form should be used
anytime you move items into or out of your
classroom. If you do not submit a form when an
inventory item is removed from your classroom, YOU
are still responsible for that item.
7) The »Inventory Discarded» form is to be used
whenever you have an item that is broken or no
longer useable. After submitting the form, move the
item to your school»s surplus area. All school must
have a storage area for surplus. (Surplus will be
bidded out as necessary). (See
File: ECCG)
8) Do not assign inventory numbers, they will be
assigned at Central Office and sent to you.
9) It is the responsibility of the principal or the
assigned supervisor to mark the number on the item
with a permanent marker. (See
File: ECCL)
ATTN: Personally-Owned Equipment is not to be added
to the inventory program. (See
File: ECCLAB)
»
INVENTORY REPORT INSTRUCTIONS
1. Place a checkmark beside each item that is in
your classroom and correctly marked with the assigned control
number.
2. If a listed item is NOT in your classroom, write the new
location of the item. If you do not know the location and cannot
locate it, mark it as unknown location (you are still
responsible for the item until it is found).
3. Please do not write "discarded" on an item just because it is
not in your classroom. Only write discard if an item has
actually been through the discard process.
4. For an item that is in your classroom but not listed on the
report:
If the item is marked with an inventory number, write a
brief description and the control number at the bottom of the
report.
If the item is not marked with an inventory number, write the
date of purchase, value of item, description, and serial number at the bottom
of report.
Important: Do not assign inventory control numbers, they will be
assigned at central office.
5. Sign at the bottom of report and return to central office by
September 30th.
If you have any questions email webmaster@winstonk12.org
POLICIES:
FILE: ECCL
EQUIPMENT INVENTORIES
The Board requires that an annual inventory be taken
to determine the status of equipment owned by the
Board. Such inventories shall be under the direction
of the Superintendent of Schools, with the
assistance of school principals and Central Office
Inventory Clerk. Such inventories shall be on
computer printouts through McAleer accounting
procedures approved by the State Department of
Education and shall be accomplished in accordance
with the following guidelines:
Deadlines »Fixed asset and equipment inventories
shall be completed and a copy maintained in the
Central Office on or before September 30 each year.
An inventory report shall be prepared by and signed
by the responsible principal or supervisor at each
school or work site and the Central Office Inventory
Clerk.
Procedures Inventories shall be completed based on
the following guidelines and procedures:
FIXED ASSET INVENTORY - EQUIPMENT WITH A PER UNIT
COST OF $5,000.00 OR MORE
1. Equipment with a per unit cost of $5,000.00 or
more shall be considered as a fixed asset and shall
be assigned an inventory number and added to the
inventory list. The Central Office Inventory Clerk
shall be responsible for completing a Fixed Asset
Inventory Card, assigning a permanent number, and
transmitting the Fixed Asset Inventory Card to the
principal. Upon receiving the Fixed Asset Inventory
Card, the principal shall affix on the equipment the
number which has been assigned to it.
2. The school principal or work site supervisor
shall be responsible for attaching the inventory
number to the equipment in a permanent manner.
EQUIPMENT INVENTORY-EQUIPMENT WITH A PER UNIT COST
OF $00.0 TO $4,999.99
1. Equipment with a per unit cost of $00.00 to
$4,999.99 shall be added to the equipment inventory
list by the school principal or the central office.
Equipment categories are defined by the State
Accounting Manual as: instructional equipment,
furniture and fixtures, non-instructional equipment,
audio/video equipment, computer hardware,
library/media equipment, laboratory equipment,
athletic and physical education equipment, and other
equipment. The Central Office Inventory Clerk shall
be responsible for completing an Equipment Inventory
Card, assigning a permanent number, and transmitting
the Equipment
Page 1 of 3
FILE: ECCL
(Continued)
Inventory Card to the principal. Upon receiving the
Equipment Inventory Card, the principal shall affix
on the equipment the number which has been assigned
to it.
2. The school principal or work site supervisor
shall be responsible for attaching the inventory
number to the equipment in a permanent manner.
SUPPLEMENTAL INVENTORY » ITEMS THAT DO NOT MEET THE
DESCRIPTIONS OF FIXED ASSETS OR EQUIPMENT INVENTORY
WITH A PER UNIT COST OF $0.00 OR MORE AND A LIFE
EXPENTANCY OF MORE THAN ONE YEAR.
1. Items with a per unit cost of $0.00 or more that
are not fixed assets or equipment according to the
above definitions shall be considered a supplemental
inventory items and shall be added to the
supplemental inventory list. Items will be
classified as »materials and supplies» rather than
fixed assets or equipment.
2. A supplemental inventory of these items will have
to be maintained at the local school for fire
insurance and other purposes. You should include on
this supplemental inventory maps, globes, stop
watches, microscopes, expensive instructional tapes
or materials, and other items of value that would
need to be replaced in the event they were destroyed
or stolen unless the items are considered to be
consumable having a life expectancy of one (1) year
or less.
Verification of Inventory Reports The current year's
inventory will be verified with the prior year's
inventory reports to ensure the following:
1. All supplemental, equipment and fixed assets that
should exist on the inventory reports have been
inventoried and properly accounted for. A physical
inventory shall take place at each school or work
site no later than September 30 of each year. A
total of five (5) items (randomly chosen) will be
inventoried by the Central Office Inventory Clerk.
Each principal is required to sign the printout at
the time of the physical inventory.
2. All current year acquisitions have been included
on the inventory.
3. All current year deletions have been properly
deleted.
4. All current year transfers have been properly
handled between cost centers.
Any variances occurring must be reconciled, properly
documented, and made a part of the annual inventory
report.
Page 2 of 3
FILE: ECCL
(Continued)
Disposal or Deletion Procedure The following
procedure shall be followed when an item is to be
disposed of and deleted from inventory:
1. The Superintendent of Schools or designee must be
notified prior to the disposing of fixed assets or
equipment owned by the School District (the sale of
all School District owned property will be handled
through the Central Office to ensure compliance with
all legal requirements).
2. The disposal and deletion of fixed assets or
equipment shall be recorded on the equipment
inventory as one of the following:
a. the sale of equipment
b. a trade in on other equipment
c. removal due to obsolescence or wearing out
d. damaged beyond repair
e. loss due to disaster of theft
Assignment
1. School principals along with the Central Office
Inventory Clerk are responsible for keeping
equipment inventories current and in proper form.
All entries are to be maintained by way of current
accounting procedures in the Central Office.
2. School principals shall keep a current copy of
the inventory forms on file in their offices.
SOURCE: Winston County Board of Education, Double
Springs, AL
ADOPTED: Sep. 26, 1986; REVISED: July 7, 1998; July
6, 2000; September 29, 2005
LEGAL REF.: The Code of Alabama, 16-13-31 to 32, 16-
13-38(d), 41-5-14, 41-5-43.
TOP
FILE: ECCG
PROPERTY DISPOSAL PROCEDURES
Real Property
The Board is authorized to sell real property (land
and buildings) owned by the Board which is no longer
used at school or work sites for an adequate
consideration where such action is in the best
interests of the School District. Such sales are to
be in accordance with state law.
The sale of school property shall be by competitive
bid or auction. Such sales shall be conducted
through the Central Office, to include Board
property located at local schools/work sites and
shall be advertised in an appropriate manner. In the
event all bids received are less than the estimated
market value, the Board may reject all bids and
re-advertise or sell by negotiated sale, provided
the price received through negotiated sale is higher
than the highest bid received.
Funds received from the sale of all such property
shall be returned to the Board or school/work site
budget from which the original purchase of the
property was made.
Personal Property
Unless the standards of disposal are set by Federal
or State law, the disposal of surplus personal
property within the School District shall be by the
following procedure:
1. All equipment and furniture that is obsolete,
unsafe, inoperable, or no longer educationally
functional at a school, Maintenance Department,
Central Office, Child Nutrition Program, or any
other program shall be listed by the principal/work
site supervisor and submitted in writing to the
Superintendent of Schools requesting it be declared
"surplus." The Superintendent of Schools has the
authority and responsibility to declare such listed
property surplus. (Surplus property may be used as a
trade-in on the purchase of new equipment upon
submission of a completed and signed Inventory
Deletion Form or proof of deletion from the computer
generated inventory list, and the written approval
of the Superintendent of Schools.)
2. If such equipment can be utilized in another
public school, public school system, and/or public
agency, it shall be marked, transferred, delivered,
and entered on the respective agency's inventory
unless the Superintendent of Schools authorizes an
on-site sale. Notification of the transfer shall be
made through the submission of an Inventory Deletion
Form to the Central Office.
3. Public sales will be held at such times as
determined appropriate by the Superintendent of
Schools. Notice of public sale will be advertised
appropriately. Value of surplus property will be
determined by competent persons.
4. Proceeds from the sale of surplus property will
be receipted to the Central Office general fund and
credited back to the school/work site budget from
which the original purchase of the property was
made.
* Posted in public and visible places, such as but
not limited to, Board office, schools, and work
sites. Postings may be placed in classified ads of
the local newspaper where such costs do not exceed
the anticipated sales receipts from the disposal
process.
SOURCE: Winston County Board of Education, Double
Springs, AL
ADOPTED: Sep. 26, 1986:REVISED: July 7, 1998
LEGAL REF.: The Code of Alabama, 16-8-12, 16-8-40,
16-20-8, 16-20-9; Att'y Gen. opin. V, 91 at 49
(1949), v 141 at 18 through 21, (1971)
TOP
FILE: ECCLAB
EMPLOYEE USE OF PERSONALLY-OWNED EQUIPMENT
Employees may elect to bring personally-owned
equipment to the school site for use in the course
of their work. Equipment owned by an employee of the
board may be used at the school only according to
these guidelines:
1. Personally-owned equipment
is not to be added to equipment inventories.
2. Personally-owned equipment must be approved by
the immediate supervisor as acceptable use equipment
for the specific employment situation.
3. If the personally-owned equipment is a computer,
the technology coordinator must approve its
connection to the network, and the use of the
computer must comply with FILE: IFBGCB- Employee
Acceptable Use of School Technology Policy. At the
time that the computer is to be removed from school
use, the technology coordinator shall be contacted
to remove all school-district related programs and
files.
4. Personally-owned equipment remains the property
of the individual with the Winston County Board of
Education assuming no liability in the event of
damage to or destruction of the equipment.
5. No maintenance expenditures may be made to
maintain personally-owned
equipment.
SOURCE: Winston County Board of Education, Double
Springs, AL
ADOPTED: Sept. 21, 2006
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