Each officer or person required by Section 24051 of the Government Code to file an inventory shall file such inventory annually or at such interval as prescribed by the Auditor & Controller, but in no case in excess of three years. The inventory shall be filed with the Auditor & Controller. Three separate inventories shall be prepared in three sections: the Materials and Supplies Inventory, Minor Equipment Inventory and Capital Assets Inventory. The Materials and Supplies Inventory shall show all such county property for inventories exceeding an established threshold, determined by the Auditor & Controller, in the person's possession or charge at the close of business on May 31 for off-line inventories and June 30 for on-line inventories. The Materials and Supplies Inventory shall be filed annually on June 30, for fiscal year ending on that date. The Minor Equipment Inventory and Capital Assets Inventory shall show all such county property in the person's possession or charge at the close of business date established by the Auditor & Controller and shall be filed biennially.
(Added by Ord. No. 8443 (N.S.), effective 9-15-94; amended by Ord. No. 9629 (N.S.), effective 4-15-04; amended by Ord. No. 10184 (N.S.), effective 1-5-12; amended by Ord. No. 10315 (N.S.), effective 2-6-14; amended by Ord. No. 10576 (N.S.), effective 12-13-18; amended by Ord. No. 10635 (N.S.), effective 12-19-19)