A. 
An inventory of all furniture, fixtures and capital equipment shall be submitted by all Town departments to the Town Accountant semiannually on October 31 and April 30.
B. 
Such inventory shall be made in duplicate, one copy of which shall be filed with the Town Accountant.
C. 
The outgoing department head shall submit for signing to the incoming department head an inventory of all assets, including furniture, fixtures and capital equipment, in his particular department.
D. 
Any discrepancy in the inventory shall be brought to the attention of the Board of Selectmen.