Kristi Nodine

Competency 5: Fiscal Management

Related Task: 5.3 Knowledge of basic principles of fiscal record keeping and reporting,
purchasing, bidding, Etc.

Task Description: 5.3.4 Outline procedures for disposing of surplus school property, equipment,
or materials.

Narrative Description:
To gain a better understanding how surplus equipment and materials are distributed, I will look
at the bylaws and policies of Jackson Public Schools, I will speak with Jeff Huey, Assistant
Supervisor of Facilities and Operations, I will also speak with, John Ruddell, Assistant
Superintendent of Finance and Operations. I will then create an outline that will establish how
the materials will be tracked and distributed.

Rationale and Description:

It is important to know what equipment and materials are in the district, or a specific building.
Understanding how these items are tracked and where they can be located will help control
budgets and could give a surplus of money to the district with the sale of items that are not being
utilized. Having a central warehouse with logs or registries that give detailed purchase
information and item descriptions make districts accountable and transparent with their finances.
This project will help me better understand the formalities of record keeping within the district.

I started this project by looking at the district’s bylaws and policies on surplus property. Please
see Appendix A for my findings. Appendix A provides a brief outline for how the
superintendent will support the disposal of excess materials. I looked on our public drive for
forms that would support the transfer of materials or inventory logs and did not find these items
available.

I was able to speak with my school’s secretary about the reporting of materials and she directed
me to Mr. Jeff Huey, Assistant Supervisor of Facilities and Operations. Mr. Huey reported that
furniture items of surplus are stored in the pool area of our elementary buildings. These areas are
no longer in use. To find out what is available in these areas, it is necessary to contact the
facilities office and they will send someone to see if the item you are requesting is in one of the
pool areas.

Next, I spoke with John Ruddell, Assistant Superintendent of Finance and Operations, to learn
about surplus consumable materials, such as, textbooks. The district does have a warehouse area
that they keep materials. Office supplies, textbooks, and art materials are some of the items that
are located here. Often times, if a teacher is in need of a textbook or curriculum items, a district
wide email will be sent to see if they can be located at another school. The idea behind this is to
use distributed materials that are already in the schools and accounted for first.

Reflections:
Materials at the warehouse are typically requested by a school secretary. If staff is in need of
items they will put in a request and then it will be sent out as needed. Items are then delivered by
internal office mail. It is my understanding that each building has a specific day that items are
picked up and dropped off. I was unable to locate log sheets or inventory sheets. At Sharp Park
Academy we have a supply room that houses extra materials including textbooks, art materials,
math and science manipulatives, Etc. These items are not accounted for after they are purchased
and delivered to the building. In an ideal district, all items would be accounted for at all
locations. While it is expensive, the larger items should have a barcode and be tracked and all
consumables should be logged in and out of the building/classrooms.

Please see Appendixes for the reference item:

Appendix A-- Disposition of Surplus Property from the Jackson Public Schools Bylaws and
Policies
Appendix B-- Outline for tracking and Distributing Materials
Appendix C-- Inventory Count Sheet for Consumables
Appendix D-- Consumable Material sign out sheet
Appendix A

7310 - DISPOSITION OF SURPLUS PROPERTY

The Board of Education requires the Superintendent to review the property of the District periodically and
to dispose of that material and equipment which is no longer usable in accordance with the terms of this
policy.

A. Instructional Material

The District shall review instructional materials (i.e. textbooks, library

books, manuals, support materials, etc.) periodically to determine the
relevance of such materials to the present world and current
instructional programs. The following criteria will be used to review
instructional materials for redistribution and possible disposal:

1. concepts or content that do not support the current goals of the

curriculum

2. information that may not be current

3. worn beyond salvage

B. Equipment

The District shall inspect the equipment used in the instructional

program periodically, to determine the condition and usability of such
equipment in the current educational program. Should the equipment be
deemed no longer serviceable or usable, the following criteria will be
used to determine possible disposal:

1. repair parts for the equipment no longer readily available

2. repair records indicate the equipment has no usable life

remaining

3. obsolete and no longer contributing to the educational program

4. some potential for sale at a school auction

 5. creates a safety or environmental hazard

C. Disposition

The Superintendent is authorized to dispose of obsolete instructional

and other property by selling, it to the highest bidder, by donation to
appropriate parties, or by proper waste removal.

When original or replacement equipment acquired under a Federal

award is no longer needed for the original project or program or for
other activities currently or previously supported by a Federal awarding
agency, the District shall request disposition instructions from the
Federal awarding agency if required by the terms and conditions of the
Federal award. Disposition of the equipment will be made in
accordance with disposition instructions of the Federal awarding
agency.

Items of equipment with a current per unit fair market value of $5,000 or
less may be retained, sold or otherwise disposed of with no further
obligation to the Federal awarding agency.

Except as provided in §200.312 Federally-owned and exempt property,

paragraph (b), or if the Federal awarding agency fails to provide
requested disposition instructions within 120 days, items of equipment
with a current per-unit fair-market value in excess of $5,000 may be
retained by the non-Federal entity or sold. The Federal awarding
agency is entitled to an amount calculated by multiplying the current
market value or proceeds from sale by the Federal awarding agency's
percentage of participation in the cost of the original purchase. If the
equipment is sold, the Federal awarding agency may permit the non-
Federal entity to deduct and retain from the Federal share $500 or ten
percent (10%) of the proceeds, whichever is less, for its selling and
handling expenses.

The District may transfer title to the property to the Federal Government
or to an eligible third party provided that, in such cases, the District shall
be entitled to compensation for its attributable percentage of the current
fair market value of the property.

2 C.F.R. 200.312, 200.313

Revised 7/20/16

© Neola 2016
Appendix B

Outline for Tracking and Distribution of Materials

When receiving materials from a distributor or the warehouse, all items must be
logged into an inventory log sheet. Items may then be distributed to personnel in
the building. If said items are placed within a supply area of the building all items
taken from that area must be logged out.

All orders of materials will go through the secretary of each building, unless
otherwise specified by administration. Materials will not be sent to other
buildings without approval of administration. The guidelines for distributing
materials between schools have to be followed, please see information and forms
regarding this procedure.

All warehouse materials will be logged as inventory. All equipment located at

other facilities will be logged as inventory. Any movement of these items will have
to follow procedures and will be logged as required.

Materials must be logged at each building. Administration of each building will be

held accountable for all items within the building.

Facilities operations will be required to inventory all consumable materials and

equipment. An electronic log will be required of all materials and administration
of central office will have access to said inventory logs at all times.
Appendix C

Inventory Count Sheet for Consumables

Counted by: Sheet no.

Item Description Quantity Location

Appendix D

Consumable Material Sign Out Sheet

Item Quantity Name of person signing materials Date

out