(A) A physical inventory of all capital assets (any item over $2,000) shall be conducted in each department on or about December 31 of every year.
(B) The Clerk-Treasurer's office should also conduct spot inventory checks on a random basis.
(C) Department heads will be accountable for the capital asset inventory charged to their departments by verifying a list of their capital assets at year-end.
(Ord. 3-19-2014, passed 3-19-2014)