It's always easier to count what you have when you know what you started with in the first place. When it comes to medical equipment, basketballs, ball bags, towels, scorebooks, and other hoop sundries, it is a lot easier to record what you now have when you know what you started with. Get your assistants and your managers involved in the process, too. I generally order two new game balls per varsity team each year. Once the season is over, these games balls become practice balls.
Some schools have the luxury of keeping their varsity balls separate from phys ed balls.
Obviously, this helps minimize wear and tear, but it is always a good idea to keep a few good basketballs out of harm's way. Another ball issue is weeding out old ones. If budget allows, keep old balls out of your practice plans. Kids should shoot with good equipment. Inventory as part of the budget Proper equipment inventory each spring will aid the overall budget process.