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Unless otherwise provided herein only the Board of Supervisors may accept a gift of real or personal property to the County. The administrative head of each office, department and institution of the County and each County board and commission (hereinafter referred to collectively as “department head”) may receive on behalf of the County gifts, bequests and trusts of personal property (hereinafter referred to as “gifts”) for any purpose connected with or incidental to the board, commission, office, department or institution and may administer any trust declared or created for any such purpose in accordance with the terms of such trust. The acceptance of any such gifts, bequests of trust, except as hereinafter specified, shall be subject to ratification by the Board before the department head shall proceed to use, administer or expend the same.
In the event that any such gift, bequest or trust contains a negotiable instrument, such as stocks, CD‘s, promissory notes or other financial instruments, the Treasurer-Tax Collector is to be notified prior to filing the Board letter of acceptance of the gift.
In the following cases the head of a County department may accept on behalf of the County a gift of personal property not exceeding $5,000 in value and may proceed to expend, use or administer the same without ratification by the Board:
(1) Where acceptance of the gift imposes no obligation on the County, and no limitation or restriction on the use or expenditure of the gift is imposed. In such case if the accepted gift consists of cash it shall be deposited in the County's General Fund; if other than cash it shall be received and used by the department accepting it. If the gift constitutes a capital asset, the receiving department shall notify Auditor & Controller and add the capital asset to the inventory of the department. If the gift constitutes a negotiable instrument it shall be held by the Treasurer-Tax Collector.
(2) Where acceptance of the gift imposes no obligation on the County and the only limitation or restriction on its expenditure or use is that it be used to carry out the customary activities of the receiving department or some purpose incidental thereto. If such gift is cash it shall be deposited in an appropriate fund in the County treasury and used only for the purpose specified. If the gift constitutes a capital asset, the receiving department shall notify Auditor & Controller and add the capital asset to the inventory of the department. If the gift constitutes a negotiable instrument it shall be held by the Treasurer-Tax Collector.
The receiving department head shall be responsible for acknowledging receipt of and thanking, on behalf of the Board, the donors for such gifts, and shall report to the Board all such gifts semi-annually.
Title to all such property shall be taken in the name of the County and shall vest in the County. Upon acceptance of any gift by the Board or a department head, the department head shall immediately notify the Auditor & Controller of such acceptance and the Auditor & Controller shall make the necessary entries in the accounting or inventory records of the County at its appraised value as of the date of acquisition as determined by the receiving department or Department of General Services for real property, if other than money, and insure that the property which is the subject of such gift is charged to the proper County officer. The Treasurer-Tax Collector shall hold all negotiable instruments for the County.
(Amended by Ord. No. 1411 (N.S.), adopted 8-24-54; amended by Ord. No. 3137 (N.S.), adopted 11-21-67; amended by Ord. No. 7953 (N.S.), effective 9-5-91; amended by Ord. No. 10711 (N.S.), effective 2-11-21)