Question:  As regards Low Incidence "equipment," what should be the object coding of items which are designated for a specific student, and would follow that student if he were to leave our program or county; but which, in all other respects, has the nature of equipment? After all, in this instance, that piece of "equipment" may be with us less than one year if the student should leave. Besides, the relative cost of tagging and inventory control could represent a very high relative cost for an item which may be removed from inventory in under a year.

Do all the tests mentioned in procedure 801 of the Accounting Manual apply to Low Incidence? (I understand that if a student no longer needs his particular piece of "equipment" that it would revert to a state equipment pool for use by others.)

Response:  The Kern Co. Supt. of Schools Office directs the district of origin of the student to submit a request to the SELPA for the equipment. The equipment is purchased and charged to object code 6400 with a special sub-program code that identifies it as a low incidence purchase. If the student moves to another district within the SELPA, the piece of equipment goes along too. If the student moves to a district other than within the SELPA, the old SELPA agrees to loan the equipment to the new SELPA until a replacement is purchased by the new SELPA. If the piece of equipment is so specialized and will in most probability not be used by anyone else, the equipment will go along with the student. If the equipment is permanently removed from the SELPA ownership, it is removed from the equipment inventory.