Brevard County (Florida)
Administrative Procedures




Definition of Property


F.S. Chapter 274, and Board Policy 7300, provide the authority under which we must maintain our inventory records system. Non-consumable items with a capitalized value equal to or greater than the value defined in F.S. 274 and a normal life expectancy of one (1) year or more must be placed on the Districtís property records inventory. State law also requires that this property be inventoried no less than annually.


All capitalizable assets purchased from District funds, from internal funds, or donated to the District must be reported to the Accounting Services Department/Property Control Group in order that the item might be tagged and placed in the property records inventory.



Acquisition of Property



When purchasing property through budgetary funds, utilizing a School District Requisition, the purchase will be flagged for a property tag.



A tag will be sent to your school or department to be placed on the property as directed under the Districtís Property Records Guidelines.



Care must be taken to provide the correct object code when making a property purchase. If the correct code is not used, the Accounting Services Department/Property Control Group may not detect the need for a tag to be issued. It is the schoolís responsibility to assign one of the following object codes:


Object Code




Audio-visual materials


Furniture, fixtures & equipment


Computer hardware


Computer software



The following information must be provided to the Districtís Accounting Services Department/Property Control Group to ensure proper property identification:



date of receipt



serial number, if applicable



model number



property location, including room number, if applicable



any other detail that would assist in the proper identification and tracking of the property in the District


If this information is not included with the original paperwork, the Accounting Services Department/Property Control Group will request this information from you at the time the tag is sent to your school or department.



When purchasing computer upgrades and/or additional memory for existing computers, you must identify the computer that is enhanced by these upgrades. These items increase the value of the computer in which they are placed and must be tracked with the upgraded system.



All schools and departments are required to implement a system to identify and track the location of all software purchased.



When property is acquired through the use of Internal Funds or by donation, the:



Tangible personal property purchased or acquired by donation, as defined in F.S. Chapter 174.01, becomes the property of the District and is subject to procedures for property control.



A completed Property Purchase form is required to be generated when items that meet the criteria for fixed assets are purchased or received as a donation.



The original form is forwarded to the Districtís Accounting Services Department/Property Control Group. A copy of this form should be retained in the paid bill files of the school acquiring the item.



If the item is purchased from internal funds, a copy of the check, purchase order and of the invoice must be attached to the original form.



All expenditures for the purchase of buildings, remodeling, renovation, repairs, alteration to the facilities or attachment of permanent fixtures to the property shall require prior approval from the Superintendent or designee.



Equipment Trade-In


The District must provide approval before any tagged and capitalized property may be considered surplus property. This approval requirement also applies to the trade-in of tagged and capitalized property. Prior to trading in any property, the procedures below must be followed:



Send a memorandum to the Director of Warehousing, listing the property record numbers and types of equipment to be traded in, including the amount to be provided for the trade in.



If approval is given, the item will be presented to the Board for approval of disposition via trade in.



Following approval by the Board, written notification will be sent from the Director of Warehousing.



Property tags must be removed and sent to the Director of Warehousing, under whom Property Surplus operates. If the property has been tagged using the new bar code tags, a special tag will be provided by the Property Surplus Department to affix over the bar code tag.



Transfer or Movement of Property Within District


An electronic asset transfer is required to be completed by both the sending and receiving sites for all tagged property to document the movement of property within the District. It is recommended that a Distribution Center Request (DCR-1) form be used to document the movement of untagged items as a matter of good business practice.


An electronic asset transfer or a DCR-1 should be completed for any of the following:



property sent to the warehouse complex for surplus



requests for property to be transferred from one site to another permanently or on a loan or other non-permanent basis



property sent to another site to be stored



special requests such as in-house furniture moves, tables for science fairs, chairs for graduation, and the pick-up of obsolete textbooks



Theft and Property Damage


Schools and departments should report any theft, property damage or vandalism to law enforcement, obtain a case number, complete an incident report, and turn in the documentation to the Office of District and School Security and a copy to the Accounting Services Department / Property Control Group.  The asset number and/or serial number of any tagged assets involved in the incident should be included in the law enforcement and District reports.  The property custodianís signature should be included in the law enforcement and District reports. After receiving copies of the reports, Property Control personnel will then list these items as stolen on the schoolís or departmentís property inventory.



Equipment Out on Loan or Out for Repair



A signed form to indicate who has the equipment and to provide information as to the current location should properly document equipment and other items borrowed from the District by employees, students, and/or others.



A sample form is included in the Internal Funds Manual and a form should be developed on the letterhead of the school or department from which the equipment is loaned. This form serves as written documentation before equipment is removed from District property. A file of these forms should be maintained and be available for audit at any time.



When items are out for repair, schools or departments should keep written documentation of date released for repair and to whom, along with the description and property number on it.



Obsolete Property


When a principal or Director determines an item is either obsolete or of no value, the school shall proceed to transfer the property to the warehouse complex for surplus or some other site for storage.



The property is transferred through the use of an electronic asset transfer (for tagged property) or a DCR-1 form (for untagged property).



The school or department should not dispose of the property without proper authorization. The property disposition must be approved by the Board prior to disposition of the property.

Revised 4/09
Revised 2/11/10