California Education Code

§ 35168

EDC § 35168 Effective Jan 1, 2026Div. 3 · Title 2 · Part 21 · Ch. 2 · Art. 4

Statute text

(a)(1) The governing board of a school district, shall establish and maintain a historical inventory, an audit trace inventory system, or any other inventory system authorized by the state board that shall contain the description, name, identification number, date of acquisition, location of use, and original cost, of each item of equipment acquired by the school district that has a current market value that exceeds one thousand five hundred dollars ($1,500) per item.

(2)The governing board of a school district shall also include the date and manner of disposal for each item of equipment in the inventory system maintained pursuant to paragraph (1) upon disposal of the item.

(3)For purposes of paragraph (1), if a school district does not know the original cost of an item, the school district may use a reasonable estimate of the original cost.

…

Legislative history

Amended by Stats. 2025, Ch. 62, Sec. 1. (AB 629) Effective January 1, 2026.