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Agenda Item
ASR
Control 25-000570 |
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MEETING
DATE: |
09/23/25 |
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legal entity taking action: |
Board
of Supervisors |
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board of supervisors district(s): |
All
Districts |
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SUBMITTING Agency/Department: |
Auditor-Controller (Approved) |
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Department contact person(s): |
Andrew
N. Hamilton (714) 834-2450 |
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Salvador
Lopez (714) 834-2470 |
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Subject: Request to Remove Items from
Capital Assets - Equipment Inventory
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ceo CONCUR |
County Counsel Review |
Clerk of the Board |
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Concur |
No
Legal Objection |
Consent
Calendar |
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3
Votes Board Majority |
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Budgeted: N/A |
Current Year
Cost: N/A |
Annual Cost: N/A |
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Staffing Impact: |
No |
# of Positions: |
Sole Source: N/A |
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Current Fiscal Year Revenue: N/A
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Prior Board Action: 5/20/2025 #2, 1/28/2025 #1, 9/24/2024
#5, 5/21/2024 #4 |
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RECOMMENDED
ACTION(S):
Authorize the Auditor-Controller to
delete capital assets shown on Attachment A from Clerk of the Board and
Registrar of Voters inventories.
SUMMARY:
Authorizing the Auditor-Controller
to delete damaged, destroyed, dismantled, missing, obsolete, stolen and/or
surplus equipment from the department's capital asset inventories will provide
departments with more reliable and accurate capital assets records.
BACKGROUND
INFORMATION:
Board of Supervisors (Board)
Resolution 93-1390 delegated capital assets policy and procedure revisions to
the Auditor-Controller. County Accounting Procedure, FA-4 "Capital
Assets-Equipment," sets forth the procedures for departments to properly
account for and control equipment. Departments must conduct periodic
inventories of capital assets and report the results to the Auditor-Controller.
Assets that are damaged, destroyed,
dismantled, missing, obsolete, stolen and/or surplus must be reported to the
Auditor-Controller with explanations and a request to delete the items from the
official inventory records. The Auditor-Controller reviews deletion requests
for compliance with established procedures and periodically submits the
requests to the Board for review and approval.
This Agenda Staff Report includes a
request for deletion of capital assets from Clerk of the Board and Registrar of
Voters inventory records. These assets include obsolete equipment from Clerk of
the Board and surplus equipment from Registrar of Voters.
Attachment A lists the assets
reported by the departments as being damaged, destroyed, dismantled, missing,
obsolete, stolen and/or surplus. Copies of the department's requests to delete
the specified assets are included as Attachment B. Finally, per Board
directive, a five-year history schedule of capital assets reported as missing,
dismantled, destroyed, damaged and/or stolen is included as Attachment C.
Prior
Board Actions:
On May 20, 2025, the Board approved
the deletion request for District Attorney and OC Waste & Recycling capital
asset inventories. On January 28, 2025, the Board approved the deletion request
for OC Public Works, OC Waste & Recycling, Probation, and Sheriff-Coroner
capital assets inventories. On September 24, 2024, the Board approved the
deletion request for County Executive Office, District Attorney, and Health
Care Agency capital assets inventories. On May 21, 2024, the Board approved the
deletion request for Board of Supervisors - 5th District and Social Services
Agency capital assets inventories.
FINANCIAL
IMPACT:
N/A
STAFFING
IMPACT:
N/A
REVIEWING
AGENCIES:
Clerk
of the Board
Registrar of Voters
ATTACHMENT(S):
Attachment
A - Schedule of Capital Assets Reported as Damaged, Destroyed, Dismantled,
Missing, Obsolete, Stolen and/or Surplus
Attachment B - Copy of Department Request for Relief of Accountability and
Other Supporting Documents
Attachment C - Schedule of Capital Assets Reported as Missing, Dismantled,
Destroyed, Damaged and/or Stolen - 5 Year + Current History
Attachment D - Board of Supervisors Resolution 93-1390