Per policy 6801 (Capital Assets/Theft-Sensitive Assets) the district will report to the board on an annual basis.
CAPITAL ASSETS
Capital Assets are defined as land, improvements to land, easements, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure and all other tangible and intangible assets that are used in operations, are non-expendable, do not lose their identity when incorporated into a more complex unit, are valued at greater than $5,000 and have a life expectancy of at least one year. Capital asset reporting will include a reconciled inventory report that will identify lost, damaged or stolen capital assets. Missing capital assets (if applicable) will be removed from the District property records by a vote of the board.
For the 19-20 school year, there has been no capital assets that have been lost, damaged or stolen and there is nothing to be removed from the records at this time.
THEFT-SENSITIVE ASSETS
Theft-sensitive assets are items identified by the district as most subject to loss. The district will maintain a list of theft-sensitive assets and will conduct an annual inventory of these assets. The board will be provided a report identifying assets not accounted for in the annual inventory and the assets will be removed from the district property records through school Board action.
The district keeps two separate lists of theft-sensitive items. One list is kept by the technology department and includes all technology items (computers, printers, Chromebookschromebooks, projectors, whiteboards, etc…). The second list is kept in conjunction with the district school/classroom/department inventories. There is a separate tab for theft-sensitive items.
The technology items are tagged and tracked electronically. The items on this list are used until they have outlived their useful life and their value. Once there is no longer any value, the items are disposed of and the item is deactivated from the list. Lost items are also deactivated from the list and would be presented to the board for removal. Per Steve, there are still approximately 30 Chromebooks that have not been returned from families that were handed out during the closure. These items are not considered lost, as we know where they are and are working to get them back. There are no technology items for 19-20 that have been lost or stolen and need to be removed from the list through board action.
The other theft-sensitive items are normally inventoried during the classroom checkout process and by the office staff at the end of the school year. Due to the pandemic, we were not able to go through this process for the 19-20 school year. The list will be reviewed when the staff return for the 20-21 school year to ensure all inventory that was on hand at the end of 18-19 is still on hand. If items are lost or damaged, a report will be provided to the board at that time and the assets will be removed from the District inventory list.