(A) Generally. The Clerk-Treasurer’s office may implement other policies, procedures and changes as necessary to this policy. Each department is responsible for reviewing its business practices and processes for capital assets and determining where risks exist and where and how controls can be established to mitigate these risks, however, employees should be referred to the Policy for Reporting Materials Variances.
(B) Exceptions to policy/reporting of exceptions.
(1) If a capital assets situation arises that is not covered within this policy, the Clerk-Treasurer will authorize the method of handling.
(2) The capital assets exception will be reported at the next available Common Council meeting.
(Ord. 22-44, passed 10-24-2022)