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AG 2001 12 17
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AG 2001 12 17
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Last modified
7/19/2002 4:28:34 PM
Creation date
11/27/2017 11:46:34 AM
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Template:
Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
12/17/2001
Board
Board of Commissioners
Meeting Type
Regular
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Improvements other than buildings that cost $50,000 or more <br />should be recorded as fixed assets (e.g., parking lots, <br />sidewalks, and fences). <br />Equipment, Vehicles and Furniture <br />Equipment costing $5,000 or more should be recorded as <br />fixed assets. <br />Construction in Progress <br />All costs incurred in the construction of buildings or other <br />capital construction projects which have not been completed <br />by the end of the fiscal year should be capitalized. <br /> <br />When the County decides to increase the dollar value for capitalization, all <br />old assets not meeting the new requirement should be removed from the <br />fixed assets records. <br /> <br />Controlling Fixed Assets <br />Each month Fixed Assets will be updated by the Purchasing Agent, <br />Any department with changes in their Fixed Assets listing will <br />receive a report which indicates the changes made. For any <br />addition (excluding transferred items which will already be tagged) <br />made to a department, a tag will also be sent that should be <br />attached to the asset. <br /> <br />Annually, a current Fixed Asset report will be submitted to each <br />department, listing all assets maintained by the respective <br />department. The report should be reviewed upon receipt. Each <br />department head should assign a person to assume responsibility <br />for that department's fixed assets. This person should physically <br />identify and tag the fixed asset in the appropriate place. This <br />person should also be responsible for informing the Purchasing <br />Agent of any transfers, to another department or to surplus for <br />disposal/auction or if any item is no longer utilized and might be <br />useful in another department. <br /> <br />Any time a department wishes to transfer a fixed asset to another <br />department, or to surplus, a transfer form must be completed. The <br />basic information needed for each asset is the original department <br />location, description, serial number, tag number, destination <br />department/surplus and date of transfer. This form should be <br />submitted to the Purchasing Agent so that fixed asset records can be <br />updated. <br /> <br />29 <br /> <br /> <br />
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