(A) Department heads are the stewards for each piece of property utilized by their department. The steward will be the focal point for questions for availability, condition, and usage of the asset.
(B) The steward shall be designated as the person to record the receipt of the asset, to examine the asset to make sure no damage was incurred during shipment, and to make sure the asset was received in working order. The steward is also responsible for arranging the necessary preventative maintenance and any needed repairs to keep the asset in working condition. The steward also ensures that the asset is used for the purpose for which it was acquired and that there is no personal or unauthorized use. The steward is responsible for reporting any loss, theft, or damage to the assets.
(C) Departments are to maintain inventories of all capital assets, including a) those that are capitalized and reported on the county’s capital asset inventory; and b) controllable assets with an acquisition cost of $3,999 or less and $500 or more, which are tracked and inventoried.
(D) Department heads are to report newly acquired assets, retired assets, transferred assets, and assets in use that previously were not included in the county’s asset inventory to the Daviess County Auditor’s Office. Department heads will receive instruction and are required to use the prescribed method provided.
(E) Department heads must abide by all Auditor Office deadlines for the reporting. Typically, asset reporting is to be completed by the first Friday of the first full week in January each year.
(F) Assets below the capitalization and inventory threshold but considered sensitive may include, but are not limited to, weapons, radios, computers, laptops, tablets, chainsaws, small motor equipment and power tools. These minor but sensitive items shall be inventoried, reported and controlled at the department level by the head of the operating department. Stated inventory shall be conducted annually. The County Auditor’s office is to receive a copy of the inventory and/or updated inventories for minor but sensitive items.
(G) Department heads are responsible for ensuring that acquisitions of capital assets follow all policies, statutes, and regulations, including proper advertising, use of proper budgetary codes and accounting forms, and all required appropriation approvals.
(H) The Daviess County Commissioners and the Auditor’s Office may conduct spot checks of the asset inventory and condition on a random, unannounced basis.
(Ord. 2022-1, passed 4-26-2022)