ISSUE:  This report shows in dollars by location, the value of all AV Materials (valued $750.00 and over), owned by The Clay County School Board.  Examples of Property are:  Films, VHS Tapes, Relief Maps, Filmstrips, Torso Models, Globes, Skeletons, and similar items which have a useful life of more than 1 (one) year.

RATIONALE:  Property Records shall be prepared and maintained in accordance with Florida Statutes, Chapter 274, and the Rules of the Office of the State Auditor General - School Board Policy Section 5.03C.

Dr. George F. Copeland, CPA, Assistant Superintendent for Business Affairs.

Data Source:

Phil Hans, Coordinator of Property Control
Kathy Hopkins, Accounting Support Assistant