Calaveras County Municipal Code Ch. 2.60 Inventory of County Property

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For provisions on the annual inventory of county property, see Gov. Code § 24051.

A. All equipment with a useful life of one year or longer, which either has a minimum value of five thousand dollars or holds title/registration with the California Department of Motor Vehicles regardless of value, shall be carried on a department's inventory unless otherwise authorized by the administrative coordinator.

B. All structures and improvements with an initial value of twenty-five thousand dollars shall be carried on a department's inventory unless otherwise authorized by the administrative coordinator.

C. Infrastructure with an initial value of one hundred thousand dollars or greater shall be carried on a department's inventory unless otherwise authorized by the administrative coordinator.

D. Capital projects that exceed fifty thousand dollars shall be accounted for in the capital outlay fund, except for proprietary funds and the road fund.

(Ord. No. 3112, § 1, 2-12-2019)

Editor's note— Ord. No. 3112, § 1, adopted February 12, 2019, repealed the former § 2.60.005, and enacted a new § 2.60.005 as set out herein. The former § 2.60.005 pertained to similar subject matter and derived from Ord. No. 1844, 1986; Ord. No. 2431, 1995; Ord. No. 2615, 2000 and Ord. No. 2888, 2006.

Every county officer as designated by Section 24051 of the Government Code of the state shall file annually, no later than July 31st of each year, an inventory of all county property in his possession or in his charge at the close of business on the preceding June 30th.

(Ord. 561 § 1, 1970).

The inventory shall be compiled by a computer-type machine by the county auditor and the county officer shall review it and certify as to its correctness.

(Ord. 561 § 2, 1970).

The county auditor is authorized to destroy all inventories which have been on file for five years or more.

(Ord. 561 § 3, 1970).