Mississippi Administrative Code › Title 7 - Education K-12 › Part 3 - Board Policies › Chapter 90 - Vocational, Equipment (Career and Technical Education) › Rule 7-3-90.1 - Acquisition and Accountability of CTE Instructional Equipment

Current through June 25, 2024
The Office of Career and Technical Education shall develop
				  and maintain a management and control system for capitalized equipment that
				  shall include guidelines and procedures in the areas of record maintenance,
				  equipment tracking, acquisition, and warehousing. Equipment purchased with CTE
				  funds shall become the property of the local educational agency. Equipment for
				  CTE education shall be approved for lease, purchase, or transfer to a local
				  educational agency only for a specific training program or support program for
				  career and technical education. All basic equipment necessary to initiate an
				  approved training program may be considered for approval for purchase, lease,
				  or transfer. Any use of CTE equipment for other than its approved intended
				  purposes shall be prohibited. An agreement specifying the responsibilities of
				  both parties must be signed by the local educational agency and the State Board
				  of Education prior to the request for any equipment by the local educational
				  agency. This agreement shall be maintained on a permanent file by both parties.
				  Local educational agencies shall request reimbursement for expenditures of
				  equipment according to established procedures. The local educational agency
				  shall follow procedures for maintaining a correct, current and complete
				  inventory control system for all capitalized equipment, and for any disposition
				  of equipment to include transfer, salvage, and abandonment.
The local educational agency shall be responsible for the
				  equipment as agreed upon in the signed equipment agreement. All items shall be
				  inventoried according to the Mississippi Department of Audit's guidelines. Any
				  removal or diversion to other purposes must have prior approval from the Office
				  of Career and Technical Education. All equipment which is no longer being
				  utilized for its approved purpose shall be approved for transfer or disposal by
				  the Office of Career and Technical Education. The LEAs master inventory shall
				  consist of all items which have a purchase price of $500 or more, and any other
				  items specified by the state auditor. All items will be listed according to the
				  district, school, and approved program. The Office of Career and Technical
				  Education shall maintain a master equipment tracking system of each item. The
				  local educational agency shall replace lost or broken items. The local
				  educational agency shall have the sole responsibility of all items inventoried
				  as per the state auditor. The Office of Career and Technical Education shall
				  assist local educational agencies in replacement of obsolete, stolen, burned,
				  and worn-out equipment according to policies and procedures.
A warehouse for career education equipment not in use shall
				  be operated under the direct supervision and guidelines of the equipment
				  section of the State Department of Education/Office of Career and Technical
				  Education. The major functions within the warehouse shall be for the purpose of
				  depositing, storing, and releasing appropriate items of instructional equipment
				  to local educational agencies for use in approved career and technical
				  programs.
The Office of Career and Technical Education will coordinate
				  inventory audits with the Mississippi Department of Audit, to annually conduct
				  on-site physical inventories of the local educational agencies where equipment
				  has been purchased with CTE funds. The inventory process shall include
				  identifying, and locating all CTE equipment. Local educational agencies shall
				  have thirty (30) days to respond to the written notification from the Office of
				  Career and Technical Education concerning the findings of the inventory.
				  Missing items shall be handled according to established procedure guidelines.
				  An inventory follow-up will be conducted to finalize negotiations and
				  disposition. Funds shall be recovered for the state on items of equipment for
				  which satisfactory accounting cannot be made.
Miss. Code Ann. §
										37-31-205(k)(Revised
				  11/2011)