ISSUE:  This report shows in dollars by location, the value of all Software (valued $500.00 and over), owned by The Clay County School Board.  Examples of Property are:  CD Rom Discs, Page Maker, Laser Video Discs, Word Perfect, Lego Logo, 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 5.03

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

Data Source:

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