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The general manager or designee(s) shall identify and control material and parts inventory for the purposes of management control and annual valuation. The material and parts inventory shall be counted and valued annually. Material and parts inventory control procedures shall include locking material and inventory supplies from uncontrolled access by the general public, whether on district grounds, duty trucks, or inside district facilities. [Res. 755 § 5, 2018; Res. 720 § 5, 2016.]