POL 2.225 Property, Plant and Equipment
With this policy, the Board of Trustees authorizes the college President the ability to designate individuals the responsibility of maintaining accurate records of capital assets using processes that are in compliance with current accounting practices and as recommended by a Board selected auditing firm.
It shall be the policy of the Board of Trustees to authorize the President to designate individuals to maintain accurate records of control and accountability for all of its capital assets in compliance with current accounting standards.
March 13, 2003
Revised October 21, 2021
To view the procedure, go to PRO 2.225 Property, Plant and Equipment