Decatur County Community Schools
Bylaws & Policies


As steward of this Corporation's property, the School Board recognizes that efficient management and full replacement upon loss requires accurate inventory and properly maintained property records.

The Board shall conduct a complete inventory and/or maintain a continuous inventory of all Corporation-owned equipment annually.

For purposes of this policy, "equipment" shall mean a unit of furniture or furnishings, an instrument, a machine, an apparatus, or a set of articles which retains its shape and appearance with use, is non-expendable, costs at least $1,000 to replace as a single unit and does not lose its identity when incorporated into a more complex unit.

It shall be the duty of the Assistant Superintendent to ensure that inventories are recorded systematically and accurately and property records of equipment are updated and adjusted annually by reference to purchase orders and withdrawal reports.

Each principal/supervisor shall conduct an annual spot-check inventory of major items of equipment to determine loss, mislocation, or depreciation; any major loss shall be reported to the Board.

The principal shall maintain a system of property records which shall show, as appropriate to the item recorded, description and identification, manufacturer, year of purchase, location, condition and depreciation, and evaluation in conformity with insurance requirements.