West Virginia Code of State Rules
Agency 126 - Education
Title 126 - PROCEDURAL RULE BOARD OF EDUCATION
Series 126-085 - POLICIES OF OPERATION MANUAL - CHILD NUTRITION PROGRAMS (4320)
Section 126-85-83 - Inventory Records

83.1. A physical inventory of all food and supplies is required at year end in order to determine the cost of food and supplies used for reporting purposes (CNP Annual Report.) (The cost of food and supplies used is reflected in the annual cost per meal calculations at year end.). All inventories shall be maintained by a responsible person and copies shall be kept on file at the school for one year following the date that they are prepared. The "cost of food used" as reported for USDA reimbursement shall not include the value of USDA donated foods or missing inventory items.

83.2. A child nutrition program inventory of large equipment shall be maintained for each participating school. USDA regulations require a reconciliation of equipment on hand at the end of each school year. All food service equipment that has been fully depreciated must be removed from active inventory. Any new or transferred nonexpendible equipment with an acquisition cost of ($5,000 or more per unit) acquired during the year shall be routinely entered in the inventory on a predetermined date, no later than August 31.