The purpose of the Property Control Manual is to apply a business operating system standard for the District regarding property control, accountability, responsibility, and general fixed assets management. This manual provides the means by which all District personnel can understand the requirements of DPS fixed assets management. It is a comprehensive “how to” methodology for site end-users of District property. It does not supercede existing budgeting or funding procedures in place. Principles and policies incorporated into this manual are in accordance with Generally Accepted Accounting Principles (GAAP) and the DPS accepted standards for conducting property accountability, including the conduct of the AGI and general property transactions. Additionally, it provides consistent fixed asset transaction reporting procedures for maintaining and updating site inventory records in Cayenta.