COLUMBIA COUNTY BOARD OF EDUCATION
Business Department - Fixed Assets
CCBOE's definition of Fixed Assets is any assets
purchased with local school funds, county funds, or grants and cost $1000 or more. Fixed
Assets also includes the following:
- Personal or Portable Computers (CPU)
- Printers
- Scanners
- Televisions
- Laser Disc Players
- Video Cameras
- Digital Cameras
- Band Equipment over $100
Fixed Asset Responsibilities:
Central Office Fixed Asset Accountant -
Toni Fulghum
- Will maintain records for the documentation of fixed assets.
- Will issue controlled tag numbers.
- Will key all pertinent data into the fixed asset software program after invoice is paid
on new assets.
- Will record all transfers between schools and departments.
- Will record any dispositions of equipment and match it with the surplus inventory.
- Will reconcile the fixed asset list back to the appropriate general ledger accounts.
- Will gather documentation from the building funds to record the buildings and land.
- Will conduct a physical audit of a minimum of six schools each year to verify the fixed
assets list is correct and accurate and that the miscellaneous asset procedures have been
followed.
School or Department Fixed
Asset Clerk -
see
Contact List
- Will place yellow tag on front of the asset and key in the serial number and/or room
number into the fixed asset software (FA2000).
- Will verify all fixed assets at school/department with fixed asset report.
- Will provide invoice copies of all fixed assets purchased with local school funds to the
Central Office Fixed Asset Accountant.