The acquisition and disposition of property should conform to
the requirements of Sections 235.04 and 274.04-.07, Florida Stat-
utes. Additions or deletions should be reflected in the property
records as soon after the authorization of the purchase, sale,
junking, or other disposition can be accomplished. Transfers of
property from one custodian to another should be properly au-
thorized. The card record should be changed to reflect the actual
location of the property.
 Section 274.02, Florida Statutes, requires an annual inventory
of all property, and also an inventory of the property in the cus-
tody of any custodian whenever there is a change in the custodian.
The date of each inventory should be entered on the property
record.