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Hayward USD |  BP  3440  Business and Noninstructional Operations

Inventories   

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In order to provide for the proper control and conservation of district property, the Superintendent or designee shall maintain an inventory in a manner authorized by the State Board of Education for the following:

1. All items currently valued in excess of $500.

2. All items purchased with federal funds or matching nonfederal funds and acquired at a unit cost of $300 or more.

(cf. 3270 - Sale and Disposal of Books, Equipment and Supplies)

(cf. 3290 - Gifts, Grants and Bequests)

Legal Reference:

EDUCATION CODE

35168 Inventory of equipment

CODE OF REGULATIONS, TITLE 5

3946 Control, safeguards, disposal of equipment purchased with consolidated application funds

16022-16023 Classification of records

16035 Historical inventory of equipment

UNITED STATES CODE, TITLE 20

2301-2414 Carl D. Perkins Career and Technical Education Act

CODE OF FEDERAL REGULATIONS, TITLE 34

80.1-80.52 Uniform administrative requirements for grants to state and local governments

Management Resources:

CALIFORNIA DEPARTMENT OF EDUCATION PUBLICATIONS

California School Accounting Manual, 2008

OFFICE OF MANAGEMENT AND BUDGET COMMUNICATIONS

Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, rev. May 10, 2004

WEB SITES

California Association of School Business Officials: http//www.casbo.org

School Services of California, Inc.: http://www.sscal.com

White House, Office of Management and Budget: http://www.omb.gov

Policy HAYWARD UNIFIED SCHOOL DISTRICT

adopted: November 18, 1991 Hayward, California

revised: October 24, 2012