4:080-AP4 Disposition of District Property Inventories


The Superintendent or designee is responsible for developing and maintaining an inventory of District buildings and capital equipment. The inventory record of equipment shall include such items as a description of each item, the quantity, the location, the date of purchase, and the cost or the estimated replacement cost. Include a formal capitalization policy which contains a specific value ($5,000.00) the district will use to include in their net assets and in ­district inventories.

Inventories should be taken every two or three years. Inventories of all supplies, equipment and furniture will be reported to the Superintendent or designee. Unusual depletion of inventory items and/or irregularities shall be accompanied by a written explanation by the Building Principal.

Materials required for operation of the buildings and the educational program shall be made available in as efficient and economical a manner as possible. Standardization of equipment and supplies shall be encouraged, partly to gain the price advantage of quantity discounts, but more importantly to permit stockpiling for immediate availability and simplification of maintenance, providing however, that circumstances may require obtaining unique, special purpose items.

A property control record shall be maintained for each building, listing pertinent data about all items of equipment and furnishings and to establish the basis for any insurance claims that might arise. In addition, a procedure shall be established for permanently marking certain capital outlay items.

Disposal of Equipment

When it is determined that certain items of district property are no longer needed, the Buildings & Grounds Department shall be notified:

  1. The Buildings & Grounds Department will ask other schools if they have need of the items.
  2. Items not needed with a value less than $1,000 (individually and collectively) may be disposed of by sale, recycling, donation, or disposal at the discretion of the Superintendent or designee.
  3. Items valued more than $1,000 (individually and collectively) shall be presented to the Board of Education for approval.
  4. In all cases, the item count, description, value, and method of disposal will be recorded and retained in District records.

Disposal of Instructional Materials

When it is determined that instructional materials are no longer needed, the Curriculum & Instruction Department shall be notified:

  1. The Curriculum & Instruction Department will first offer the items for sale to resale book sellers.
  2. If not purchased, the books will be offered to charitable agencies serving children such as community assistance programs.
  3. In all cases, the item count, description, value, and method of disposal will be recorded and retained in District records.


Date Reviewed: September 9, 2009, April 22, 2015, April 26, 2016