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Agenda Item
ASR
Control 19-000867 |
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MEETING DATE: |
09/24/19 |
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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): |
Salvador Lopez (714) 834-2470 |
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JC Squires (714) 834-5521 |
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Subject: Request to Remove Items from
Capital Asset Inventory
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ceo CONCUR |
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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:
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Sole Source:
N/A |
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Current Fiscal Year Revenue: N/A
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Prior Board Action: 05/21/2019
#2, 01/29/2019 #6, 09/25/2018 #5, 05/22/2018 #3 |
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RECOMMENDED ACTION(S):
Authorize the Auditor-Controller to delete capital asset items shown on Attachment A from OC Community Resources, Probation, Health Care Agency and Registrar of Voters capital asset inventories.
SUMMARY:
Authorizing the Auditor-Controller to delete damaged, destroyed, dismantled, missing, obsolete, stolen and surplused equipment from the departmental capital asset inventories will provide departments with more reliable and accurate capital asset records.
BACKGROUND INFORMATION:
Board Resolution 93-1390 delegated capital asset 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, or surplused 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 of Supervisors (Board) for review and approval.
This Agenda Staff Report includes a request for deletion of capital assets from the inventory records for the following four departments: (1) OC Community Resources, (2) Probation, (3) Health Care Agency and (4) Registrar of Voters.
Attachment A lists assets reported by departments as being damaged, destroyed, dismantled, missing, obsolete, stolen and surplused. Copies of each department's request 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 and stolen is included as Attachment C.
Prior Board Actions:
On May 21, 2019, the Board approved the deletion request for John Wayne Airport and OC Waste & Recycling capital asset inventories. On January 29, 2019, the Board approved the Schedule of County Capital Assets Physical Inventory Dates. On September 25, 2018, the Board approved the deletion request for Clerk-Recorder, Sheriff-Coroner and OC Public Works capital asset inventories. On May 22, 2018, the Board approved the deletion request for Health Care Agency capital asset inventory.
FINANCIAL IMPACT:
N/A
STAFFING IMPACT:
N/A
REVIEWING AGENCIES:
OC Community Resources
Probation
Health Care Agency
Registrar of Voters
ATTACHMENT(S):
Attachment A - Schedule of Capital Assets reported as
Damaged, Destroyed, Dismantled, Missing, Obsolete, Stolen and Surplused
Attachment B - Copy of Department Request for Relief of Accountability
Attachment C - Schedule of Capital Assets Reported as Missing, Dismantled,
Destroyed, and Stolen - 5 Year + Current History
Attachment D - Board of Supervisors Resolution 93-1390