Skip to Page Content Skip to the search box and translation tools

Regulations Manual

Administrative Regulations Manual & Procedures

Under Policy Governance®, within the directives and limitation listed in the Board Governance Policies, the Board delegates the development and implementation of Administrative Regulations and procedures to the Superintendent and staff, except in regard to issues for which they are mandated by law to take direct action. A comprehensive review and revision of all District policies and procedures was completed between August and December 2015, and the conversion to an Administrative Regulations Manual was completed on February 1, 2016.

Regulations establish legal records and standards of conduct for the school district. Regulations can provide a bridge between the School Board's philosophy and goals and the everyday administration of programs.

The Issaquah School District is continually updating Regulations and procedures to keep current with state laws and regulations as well as best practices. Regulations or procedures on this website may be in transition or in process of being revised. Please contact Tricia Romo, Public Records Officer, if you have a specific policy question or to double-check on a Regulation.

Search Regulations

Browse Regulations by Series

6000 - Administration and Management Support

Fixed Assets Procedure - 6572P


Code: 6572P

Adopted: 12/11/1996

Last Revised Date: 9/4/2015

A. Inventory Additions

Additions to the equipment inventory are recorded on a computerized data base as they are received in the District. Information for the additions is obtained from the purchase order and paid invoice, as well as from data collected at the item's point of entry into the District. All purchase orders coded to a capital outlay account in the General, ASB, Capital Projects, and Transportation Vehicle funds are included.

A New Fixed Assets Additions Form (6572 F1) is completed for each addition at its point of entry into the District. The form is the source document for the addition. The completed form is to be forwarded to the Business Office. After the initial input, the point of entry will be responsible for tagging the equipment if it meets the criteria of a fixed asset.

In order to most effectively and efficiently capture all of the relevant information pertaining to these assets, it is highly recommended that the warehouse receive all items to be inventoried. If a building obtains the fixed asset before it has been inventoried at the warehouse, then it is responsible for the following: first, a building staff member must acquire New Fixed Assets Additions Form; second, the clerk assigns and sends a bar code tag that the building is responsible for placing securely on the equipment; third, a building staff member completes the New Fixed Assets Addition Form and returns it to the fixed asset clerk.

Of the equipment added to the inventory system, those items meeting the following criteria will be capitalized and identified in the fixed asset system. These items are marked with a pre-numbered bar coded tag or identified otherwise and tracked from the date of purchase to the date of disposition.

  1. Appliances - all items with a unit cost of $500 or more
  1. Classroom Equipment/Hand Tools/Machinery/Office Equipment - all items with a unit cost of $500 or more; except – highly desirable equipment, which will be tagged regardless of value because of theft sensitivity
  1. Musical Instruments - all items with a unit cost of $500 or more
  1. Vehicles/Trailers - all licensed vehicles and trailers regardless of value

B. Inventory Changes

Every fiscal year, each building administrator is responsible for ensuring that a physical inventory is taken of the equipment in their building and that the results of the inventory are provided to the Office of General Administration by June 30. Changes to the inventory data base will be reviewed by the Business Office.

Transfers of equipment from one building to another must be made by the warehouse staff. A work order for the transfer must be accompanied by a Fixed Asset Transfer/Deletion Form (6572F2). These changes are made by the Business Office. A journal entry for the transfer is made into the fixed asset database.

C. Inventory Deletions

Equipment inventory that is to be sold, traded-in, or otherwise disposed of must first be transferred to the warehouse and a Fixed Asset Transfer/Deletion Form or a Disposal Email Template (6572F3) completed. When the final transaction is completed, the warehouse will forward the form to the Business Office for input into the data base.

All sales of surplus items are conducted through the warehouse following state regulations and board procedures. This form will serve as the source document for deleting these items from the fixed asset inventory.

Top