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Fixed Assets Procedures

Tangible Personal Property – Board Policy 7320
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The District shall acquire, mark, maintain records, conduct inventories, and dispose of “property” as defined and required by F.S. 1013.25(2)(c) 274 and rules of the Auditor General.

The Superintendent is responsible for and will adopt and maintain internal procedures to comply with applicable rules and laws.

In addition, acquisition, record keeping and use of tangible personal property will comply with related Board policies 7230, 7530 and 6100 and internal procedures as long as they are not less restrictive than the applicable statute and rules.

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