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DI1 – Inventories

Albuquerque Public Schools personnel shall be responsible for complying with state statute and regulation regarding proper tagging, accounting, transferring and disposal of district fixed assets.  The superintendent, or his/her designee, shall maintain an accurate inventory of all district property and shall develop administrative procedural directive(s) outlining requirements for personnel in relation to district property.

Disposition of district fixed assets and property shall be subject to approval of the Board of Education.

Administrative Position: Chief Financial Officer

Department Director: Executive Director of Accounting

References

Legal Cross Ref.:

  • §12-6-10 NMSA 1978
  • §13-6-1 NMSA 1978
  • §13-6-2 NMSA 1978
  • 2.20.1.1-18 NMAC
  • Governmental Accounting Standards Board #34

Board Policy Cross Ref.:

Procedural Directive Cross Ref.:

NSBA/NEPN Classification: DID

Reviewed: June 12, 2012
Adopted: June 20, 2012