1. (a)

   1. (1) Equipment can be purchased by local adult education programs with adult education funds disbursed by the Adult Education Section of the Division of Workforce Services.
   2. (2) Prior to purchasing any equipment with adult education funds, written approval must be secured from the Adult Education Section.

   3. (3) The local education agency (LEA) will only use the equipment for:

      1. (A) The purpose or purposes for which it is acquired; or
      2. (B) Other allowable adult education use.

2. (b)

   1. (1) Once equipment is purchased, inventory procedures as stated in the most current revision of the Adult Education Inventory Control Form are to be followed by local programs.
   2. (2) Since the inventory record is of a permanent nature, numbering should continue consecutively, year after year, rather than starting a new series each year.
   3. (3) All equipment that is purchased with adult education funds will remain the property of the Adult Education Section.

3. (c)

   1. (1) Equipment inventories should be updated as equipment is purchased.
   2. (2) Current program inventories will be submitted annually to the Adult Education Section.

4. (d)

   1. (1) Inventory must be disposed of using the Adult Education Inventory Transfer/Disposal Form.
   2. (2) Procedures for inventory transfer/disposal should be in line with the LEA transfer/disposal institutional policies and noted on the form.
5. (e) Termination of funding to an LEA requires an immediate submission of a final inventory list and equipment purchased with Adult Education Section funds must be transferred back to the Adult Education Section.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "INFORMATION/RATIONALE: Programs must have authorization to purchase equipment as needed. In order to track location and use of equipment purchased with adult education funds, proper inventory procedures must be followed." "EFFECTIVE DATE: JULY 1, 1991 REVISED DATE: SEPTEMBER 13, 1993 REVISED DATE: APRIL 18, 2003 REVISED DATE: NOVEMBER 15, 2008 REVISED DATE: AUGUST 4, 2015 REVISED DATE: DECEMBER 31, 2017"