For the maintenance of the capital asset accounting report, the department heads have the responsibility to report additions, retirements, and transfers in detail to the County Auditor. Detail includes such data elements as asset description, location, make, model, serial number, date of acquisition, cost, life and other information deemed relevant. Reports shall be made in a timely manner, as the capital asset record must be updated annually. Property should not be transferred, turned in for auction or disposed of without the approval of the Board of Commissioners. Department heads shall report all disposed items to the County Auditor, who shall remove the item from the county capital asset inventory. All lost or stolen items shall be reported to the County Auditor by the department heads.
(BC Ord. 2019-0042, passed 12-2-2019)