14 CAR § 1-906 – Equipment rental and sale of goods

(a) A district shall maintain an inventory of goods owned by the district that are made available to the public for rental or sale.
(b) A district shall establish accounts as necessary to track equipment rental and sales and maintain those accounts using the method approved by the Department of Agriculture.
(c) All money received for equipment rental and the sale of goods shall be credited to the applicable accounts.