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Agenda Item
ASR
Control 24-000260 |
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MEETING
DATE: |
05/21/24 |
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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: 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:
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No |
#
of Positions: |
Sole
Source: N/A |
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Current Fiscal Year Revenue: N/A
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Prior Board Action: 9/26/2023 #5, 5/23/2023 #3, 1/24/2023
#4, 9/27/2022 #2 |
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RECOMMENDED
ACTION(S):
Authorize the
Auditor-Controller to delete capital asset items shown on Attachment A from
Board of Supervisors - 5th District and Social Services Agency capital assets
inventories.
SUMMARY:
Authorizing the
Auditor-Controller to delete damaged, destroyed, dismantled, missing, obsolete,
stolen and/or surplus equipment from department capital assets 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 Board of Supervisors - 5th District
and Social Services Agency inventory records. These assets include missing and
surplus equipment from the Social Services Agency and a destroyed copier from
the Board of Supervisors - 5th District. All the assets have fully depreciated.
Attachment A lists the assets reported by
the departments as being damaged, destroyed, dismantled, missing, obsolete,
stolen and/or surplus. Copies of the departments' 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 September 26, 2023, the Board approved
the deletion request for Sheriff-Coroner, OC Community Resources, and Board of
Supervisor - 1st District capital assets inventories. On May 23, 2023, the
Board approved the deletion request for Probation capital assets inventory. On
January 24, 2023, the Board approved the deletion request for Health Care
Agency capital assets inventory. On September 27, 2022, the Board approved the
deletion request for Clerk Recorder and OC Public Works capital assets
inventories.
FINANCIAL IMPACT:
N/A
STAFFING IMPACT:
N/A
REVIEWING
AGENCIES:
Social Services Agency
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