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Agenda Item
ASR
Control 23-001064 |
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MEETING
DATE: |
01/23/24 |
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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: County Capital Assets Physical
Inventory Dates
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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: 1/24/2023 #2, 1/25/2022 #5, 1/26/2021
#1, 1/28/2020 #4 |
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RECOMMENDED
ACTION(S):
Approve the attached Schedule of
County Capital Assets Physical Inventory Dates for calendar years 2024 and 2025
as submitted by the Auditor-Controller.
SUMMARY:
Approval of the Auditor-Controller
Schedule of County Capital Assets Physical Inventory Dates will ensure
compliance with codified ordinances and federal laws.
BACKGROUND
INFORMATION:
The Codified Ordinances of the
County of Orange require that a schedule of County Capital Assets Physical
Inventory Dates be prepared and submitted by the Auditor-Controller each year
for approval by the Board of Supervisors (Board). The schedule has been
prepared in accordance with Section 1-4-82 of the Codified Ordinances of the
County of Orange and complies with Uniform Administrative Requirements, Cost Principles
and Audit Requirements for Federal Awards (Uniform Guidance), which requires a
physical inventory at least once every two years. See Attachment A for schedule
of proposed inventory dates.
Prior
Board Actions:
On January 24, 2023, the Board approved
the Schedule of County Capital Assets Physical Inventory Dates for calendar
years 2023 and 2024. On January 25, 2022, the Board approved the Schedule of
County Capital Assets Physical Inventory Dates for calendar years 2022 and
2023. On January 26, 2021, the Board approved the Schedule of County Capital
Assets Physical Inventory Dates for calendar years 2021 and 2022. On January
28, 2020, the Board approved the Schedule of County Capital Assets Physical
Inventory Dates for calendar years 2020 and 2021.
FINANCIAL
IMPACT:
N/A
STAFFING
IMPACT:
N/A
ATTACHMENT(S):
Attachment
A - Schedule of County Capital Assets Physical Inventory Dates 2024-2025
Attachment B - Codified Ordinances of the County of Orange, Section 1-4-82
Attachment C - Uniform Guidance, 200.313, Equipment