The head of each County department shall be responsible for the identification and control of minor equipment, and capital assets other than real property assigned to the department. The department head shall maintain appropriate controls over minor equipment and capital assets assigned to the department and assist the Auditor & Controller to maintain a central inventory by serial numbers of County owned capital assets. The Auditor & Controller shall specify, according to property value and characteristics, what property shall be treated as minor equipment or capital assets, and outline procedures for their control and inventory which are appropriate in terms of cost and effectiveness. The Auditor & Controller shall provide identification labels to each department which shall be placed on all County property, other than real property, minor equipment, and materials and supplies. Each department shall be responsible for obtaining and placing identification labels on all departmental minor equipment. The Chief Administrative Officer shall issue administrative procedures in order to implement this section.
(Added by Ord. No. 4939 (N.S.), effective 7-21-77; amended by Ord. No. 10711 (N.S.), effective 2-11-21)