(A) A record shall be maintained by the County Auditor of all fixed assets currently owned or subsequently purchased by any office or department of county government of a value of $100 or more.
(B) The record shall include a listing and inventory of each of the fixed assets whether real or personal property and a specific item number shall be assigned to each of the assets.
(C) Each office or department of county government shall cooperate with the County Auditor and provide all necessary information to the County Auditor in order to maintain said records for audit purposes. Each office or department of county government shall also be responsible for maintaining a record of all fixed assets in possession of their office.
(D) The Auditor shall be notified of the sale or disposal of fixed assets so that these items may be removed from the inventory.
(BC Ord. 15-1997, passed 8-18-97)