# DID Inventories File: DID INVENTORIES Inventory of property and equipment shall be taken on an annual basis. The inventory system shall serve both the functions of control and conservation. Responsibility for this shall lie with the Superintendent/designee, to whom principals and supervisors shall be accountable for the maintenance of proper inventories in their schools. Adopted: April 13, 1992 Reviewed and Adopted: May 8, 2006 Reviewed: January 17, 2020