The Board shall require a physical count of all stock supply and equipment items at least once each year. This inventory total shall be recorded on the District's accounts.
This is done to provide:
The building principal is responsible for the inventory. The person responsible for the room and its contents should take the inventory.
"Physical Property" for inventory purposes is defined as that property other than the building and built-in facilities such as bookcases, wall lockers and toilets. "Physical Property" includes such items as desks, chairs, typewriters, computers, audio-visual equipment, shop, home economics and physical education equipment even though attached to the building (i.e., stage curtains, auditorium seating, clocks and public address systems). "Physical Property" meets all the following criteria:
"Physical Property" does not include supplies, textbooks, reference books, material, chalk and erasers, picture frames, cutlery, glassware, etc. Supply items which are not included are those which meet one or more of the following conditions: