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EQUIPMENT PROCEDURES MANUAL - page 26 / 86

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NCCCS EQUIPMENT MANUAL

II.

CHANGE TO RECORDS

Changes to existing inventory records are usually for the addition of information such as manufacturer, serial number or location identifiers, change in location or program number, etc. A change does not alter the basic description of an item nor delete the item from the active records. Changes are transactions that result in a better or more accurate description of an existing item. Action code 2 is always used when changing an existing record.

  • III.

    DELETION OF INVENTORY RECORDS

    • A.

      Form NCCCS 4-11 (Request to Dispose of Capital Assets) and Form NCCCS 4-6 (Notice of Expenditure Adjustment) should be prepared when deleting an inventory record. The chief business officer should approve and sign the forms prior to deleting any asset from the inventory record. It is recommended that a separate NCCCS 4-11 and NCCCS 4-6 be prepared for each category of deletion e.g. sold, lost/stolen, cannibalized, etc. This will enable you to more readily account for each category at the fiscal year end.

B. Actions resulting in deletions are transfers, sale, cannibalization, losses, and trade-ins. See the Transfer and Disposal Section of this manual for an explanation of methods used to make deletions.

20

Oct.2001

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