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Fixed Assets Procedures
Forward |
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| Chapter 274, Florida Statutes, contains laws
designed to regulate the acquisition,
supervision, accountability, control, transfer, and disposal of all
tangible personal
property owned by the governing board, commission, or authority of
a county or a
taxing district of the state or the sheriff of the county. Section
274.02 specifies
that each item of property be marked for identification in the manner
required by
the Auditor General and that each governmental unit maintain an adequate
record
of its property containing such information as shall be required by
the Auditor
General.
In order to comply with state regulations, the School Board of Martin County, Florida has a centralized Property and Inventory Control function within the Purchasing Department. Over the years, the Property Management Specialist has established a number of procedures that are designed to provide more accurate accountability and improved control to meet the internal needs of the Martin County School System. This manual has been prepared to provide all personnel charged with the care and custody of property owned or under the jurisdiction of the School Board with a handy reference to the administrative requirements necessary to fulfill that responsibility. Any changes to School Board policy or state statutes, which would require revision of this manual, will be promptly communicated to all property custodians. Please contact the Property Management Specialist, Sandy Armstrong, at 219-1255 ext 205, with any property related issues or training requests. |
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