Department of Corrections and Rehabilitation - Operations Manual

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Chapter 2 – Fiscal Management

Article 12 – Materials Management

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22030.12.5 Stock Records

  • The Department shall maintain inventory control records on all property that meets the criteria for strict accountability. The following information shall be input into the inventory control record system when property is acquired:

    • Acquisition date.

    • Property description.

    • Property identification number.

    • Cost or other basis of valuation.

    • Owner fund.

    • Rate of depreciation (or depreciation schedule) if applicable.

  • The Department shall maintain stock records of property on a STDStandard Form (DGS) Form 153A, Property Record Card or on an automated property accounting system.

  • The STDStandard Form (DGS) Form 153A is a multi-part form to be used to provide information in three different sequences. They are as follows:

    • Property identification number.

    • Description, brand, serial number.

    • Location/custodian.

  • The property stock records shall provide the Department with a method of determining the quantity, value, and location of property items.