Britton Deerfield School District
Administrative Guidelines



A purchase order shall be completed and submitted to the principal for approval. If the purchase order is approved, a copy of the approved purchase order will be returned to the originating principal.

If certified, the initial information from the purchase order will be entered into the accounting system as a pending item. The Business Office shall send the transmittal form to the principal.

When the asset is received, the transmittal form shall be returned to the originator. Information from the form shall be used to complete the fixed asset pending file and the asset will be recorded in the system.


 A.A request for asset disposal (Form 7455 F1) is to be submitted to the principal for approval. 
  After approval has been received and upon disposition of an asset, the principal shall sign and date the approved request for fixed asset disposal and shall send a copy to the Business Office and, if the asset is to be transferred, a copy to the principal receiving the asset.

 B.The principals shall regularly identify and report to the Superintendent all assets not in use. The Superintendent shall review the report to identify assets that should be sold.

 C.Any evidence of lost, stolen, or damaged assets shall be immediately reported to the Superintendent. The Superintendent shall investigate the matter and determine the appropriate action.

 D.Periodic physical inventories shall be conducted to ensure accountability for the assets of the entity. The District shall adopt inventory guidelines to become a part of these procedures.