7310 -MAINTENANCE OF INVENTORY AND FIXED ASSETS
Administrative personnel shall be responsible for taking a physical count of all equipment items and stock supplies at least once each year. This inventory shall be entered on the stock record accounts for appropriate accounting.
Administrative personnel shall be responsible for all fixed assets assigned to their site or department, and shall account for each item at least once per fiscal year according to procedures established by the finance officer.
Legal Reference: G.S.115C-36, -47
Adopted Effective: July 1, 1999
