Jefferson County Education Service District
- Code:
- DID
- Adopted:
- 12/04/02
- Readopted:
- 1/2/08; 3/05/20
- Orig. Code:
- 422
DID – Property Inventories
“Download PDF” is made from this page and is tagged for screen readers. The original adopted PDF is the district’s record copy and may not be fully accessible.
The Jefferson County ESD (ESD) will maintain inventories of properties in accordance with State and Federal law and regulations. The Board may authorize the employment of an appraisal company to assist with the inventory procedure.
- Fixed Assets
The ESD will maintain a complete property inventory of fixed assets, which includes all district-owned property such as land, buildings, improvements to property other than buildings (i.e., parking lots, athletic fields, playgrounds, etc.) and equipment with a value greater than $5,000 as defined by the Program Budget and Accounting Manual, published by the Oregon Department of Education.
- Other ESD Equipment
Other ESD equipment having a value less than $5000 may be included as part of the district’s inventory according to program needs or requirements and will be inventoried according to each program’s or department’s procedure.
END OF POLICY
Legal Reference(s):
- ORS 334.125(7)
- OR. DEP’T OF EDUC, PROGRAM BUDGET AND ACCOUNTING MANUAL.