Chapter Thirteen: Consumable Inventory
SA&I recommends that each county implement policies and procedures to ensure compliance with the Oklahoma Statutes, which would provide assurance that the consumable items of each county are protected from loss and misuse.
Consumables are items consumed by use and purchased in lots of Twenty-Five Hundred Dollars ($2,500.00) or more. This includes:
19 O.S. § 1502(A)
- Supplies and materials used in the construction and maintenance of roads and bridges
- Gravel, pipe, fuel, etc.
- Supplies and materials of a county not used in the construction and maintenance of roads and bridges
19 O.S. § 1502(B)- Office materials and supplies
Each county office, department, or other entity must take, record, maintain, and report a set of inventory records of all items purchased in lots of Twenty-Five Hundred Dollars ($2,500.00) or more for consumable items. These reports may be kept electronically by the office and made available to the auditors upon request. Some departments may establish a policy that items under Twenty-Five Hundred Dollars ($2,500.00) will be tracked by a separate inventory or included in the official inventory.
Consumable Inventory – Road and Bridge Requirements
The Board of County Commissioners
The board of county commissioners or a designated employee shall prescribe a uniform identification system and create and administer an inventory system for supplies and materials of a county purchased in lots of Twenty-Five Hundred Dollars ($2,500.00) or more for use in the construction and maintenance of roads and bridges.
The employee designated by the board shall be the county road and bridge inventory officer.
In counties having a county budget board, the board may, upon an affirmative vote of a majority of all the board members, appoint a county road and bridge inventory officer.
For the purpose of identifying county bridges, the board of county commissioners shall number each bridge subject to its jurisdiction. Also, county roads should be numbered for identification purposes.
Consumable Inventory – Road and Bridge Projects
The Receiving Officer
The county officer or the receiving officer shall establish a project inventory record for each new project. This form creates a written record showing and tracking all materials acquired for a specific project that utilizes road and bridge materials. Bridges are to be specifically numbered, and roads are to be specifically numbered on each such project. The project inventory record is used each time a project is started and concluded. The information comes from the requisition and purchase forms, invoices and receiving reports, and consumable goods inventory record sheets. A copy of this form should be attached to the monthly summary report of consumable items.
The receiving officer is responsible for identifying all road and bridge supplies and materials purchased in lots of Twenty-Five Hundred Dollars ($2,500.00) or more. The receiving officer receives all items that are delivered and completes SA&I Form No. 4030, Receiving Report.
After receiving and identifying items, the receiving officer prepares a new SA&I Form No. 1-9002, Project Inventory Record, for items purchased or adds the quantity of items received to the existing Project Inventory Record.
When the project is complete, the receiving officer transfers out any unused materials or supplies to another project or to the warehouse using SA&I Form No. 1-9001, Transfer Document. Transfers are also indicated on the Project Inventory Record form.
The transfer document creates a written record of road and bridge items that are transferred. The information comes from the consumable inventory records.
The Inventory Officer
The inventory officer prepares each quarter SA&I Form No. 1-9003, Summary Report of Consumable Items. This report creates a written record to account for and track consumable road and bridge materials. It is a summary report of all supplies and materials disposed of and/or projects completed during a reporting period. The information comes from the requisition and purchase orders, invoices, receiving reports, project records, and inventory officers in each district.
Consumable Inventory – Road and Bridge Warehouse Stock
The Receiving Officer
The receiving officer is responsible for identifying all road and bridge supplies and materials purchased in lots of Twenty-Five Hundred Dollars ($2,500.00) or more. The receiving officer receives all items that are delivered and completes SA&I Form No.4030, Receiving Report.
After receiving the items, the receiving officer prepares SA&I Form No. 1-9004, Consumable Item Stock Record. The stock record tracks and accounts for all consumable items used for road and bridge construction by the county commissioners. It is used each time specific items of road and bridge materials are stockpiled and used in each district. The information comes from purchase records, invoices, receiving reports, and inventory records in each district.
As needed, the receiving officer transfers out materials or supplies from the shop stockpile or shop warehouse using SA&I Form No. 1-9001, Transfer Document.
On a weekly basis, the receiving officer prepares SA&I Form No. 1-9006, Weekly Warehouse Summary Report. Transfers are indicated on the warehouse summary each week. This form tracks a running balance of stockpiles of road and bridge materials on hand in each county commissioner’s district. The information comes from purchase records, receiving reports, and transfer records.
The Inventory Officer
The inventory officer prepares each quarter SA&I Form No. 1-9003, Summary Report of Consumable Items.
Tracking Consumable Inventory – Road and Bridge
Transfer of Inventory
To transfer materials and supplies between districts or projects, SA&I Form No. 1-9001, Transfer Document, must be completed.
Copies of this form are distributed in the following manner:
- One copy to the department to which the inventory is being transferred
- One copy to the inventory officer of the department receiving the inventory
- One copy to the department transferring the inventory
The Inventory Officer
The inventory officer indicates any transfers on SA&I Form No. 9006, Weekly Warehouse Summary, each week. Transfers are also indicated on SA&I Form No. 9002, Project Inventory Record, which is filed at the end of a project.
Consumable Inventory – Non-Road and Bridge
The Board of County Commissioners
The board of county commissioners shall prescribe a uniform identification system and create and administer an inventory system for supplies and materials of a county purchased in lots of Twenty-Five Hundred Dollars ($2,500.00) or more not used in the construction and maintenance of roads and bridges.
The board of county commissioners may designate an employee of that office to administer such an inventory system.
19 O.S. § 1502(B)
The Receiving Officer
The receiving officer has the following responsibilities for non-road and bridge consumable inventory:
- Receives & identifies all consumable items purchased in lots of Twenty-Five Hundred Dollars ($2,500.00) or more using SA&I Form No. 4030, Receiving Report
- Prepares SA&I Form No. 1-9004, Consumable Item Stock Record, for orders in excess of Twenty-Five Hundred Dollars ($2,500.00)
- Continues to enter adjustments on the Consumable Item Stock Records as items are used and/or received
The Inventory Officer
The inventory officer has the following responsibilities for non-road and bridge consumable inventory:
- Prepares on a quarterly basis, SA&I Form No. I-9003, Summary Report of Consumables
- This form can be kept electronically by the county officer or department head.
Tracking Consumable Inventory – Non-Road and Bridge
Transfer of Inventory
To transfer materials and supplies between officers and departments, SA&I Form No. 1-9001, Transfer Document, must be completed.
Copies of this form are distributed in the following manner:
- One copy to the department to which the inventory is being transferred
- One copy to the inventory officer of the department receiving the inventory
- One copy to the department transferring the inventory