Education Elevated
Serving Henderson and Transylvania Counties in Western North Carolina
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Policy TrackingDate
RevisedNovember 10, 2003

The College shall conduct an annual inventory of capitalized assets. Spot checks may be made at intervals when deemed necessary or advisable. The College shall inventory non-capitalized high risk assets at least once every two (2) to three (3) years, if not annually. The responsibility for seeing that the inventory is carried out shall be that of the Chief Financial Officer.