The state has directed all school districts in Florida to keep schools closed through the end of the school year due to concerns over the coronavirus.  More information is available on our Coronavirus Information page.

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Policy Manual

7455 - Accounting System for Fixed Assets

The Board shall maintain a fixed asset accounting system. The fixed asset system shall maintain sufficient information to permit the following:

  A. Preparation of year-end financial statements in accordance with generally-accepted accounting principles


  B. Adequate insurance coverage


  C. Control and accountability


F.S. 274.02, 1001.43

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