1. Coordinate with department heads when purchasing assets to determine if asset is considered as an attractive and/or capital asset.

2. Coordinate with the auditor and department heads to make sure assets are numbered prior to being placed in service.

3. Complete paperwork or provide invoice copies of purchased items to the auditor.

1. Oversee the inventory of assets purchased for use in their respective department.

2. Evaluate with the purchasing agent the designation of an attractive and/or capital asset.

3. Recommend assets to be deemed no longer useful or obsolete.

1. Maintain the physical custody of district’s tag numbers.

2. Assign asset numbers to purchased capital and attractive assets.

3. Review the work order process to record and process entries to be capitalized, and retire capital assets.

4. Maintain a perpetual asset list and file of capital and attractive assets owned by the district.

5. Process monthly depreciation reports.

6. Reconcile periodic physical inventory for all assets.

7. Coordinate the surplus sale of district assets.

8. Insure district assets as needed. (Res. 1464, 2022; Res. 1403, 2018)