Orange County Municipal Code Art. 5 County Property Inventory

The inventory date for each County officer or person in charge of any agency, office, department, service or institution of the County, each officer of a judicial district, each judge or the clerk, secretary or other administrative officer of each court of record and the executive head of each special district whose affairs and funds are under the supervision and control of the Board of Supervisors or for which the Board is ex officio the governing body is as set forth in the schedule of property inventory dates prepared and submitted to the Board of Supervisors for approval by the Auditor-Controller in January of each year; provided, however, that if another inventory is performed before the date set forth in said schedule, the Auditor-Controller may establish the next inventory date to be three (3) years after the date of said other inventory, and at three-year intervals thereafter.

(Code 1961, § 14.051; Ord. No. 2999, § 1, 8-23-77)

The inventory reports required by Government Code section 24051 shall be filed with the County Auditor-Controller no later than the last day of the month following the fiscal inventory date set forth in this article.

(Code 1961, § 14.052; Ord. No. 2999, § 1, 8-23-77)

The Board shall adopt procedures to be followed with regard to unlocated items.

(Code 1961, § 14.053)

The inventory period required by Government Code section 24051 shall be three (3) years.

(Ord. No. 2999, § 3, 8-23-77)

Editor's note— Section 2 of Ord. No. 2999, adopted Aug. 23, 1977, repealed former §§ 1-4-85, 1-4-86, 1-4-92—1-4-96 and 1-4-102—1-4-106, which sections provided inventory dates for specific County offices, departments, institutions or services. Section 3 of said Ord. No. 2999 added a new § 1-4-85 to read as herein set out. Said former sections were derived from Code 1961, §§ 14.054—14.0515; Ord. No. 2642, § 1, enacted Jan. 10, 1973; Ord. No. 2825, § 1, enacted March 18, 1975; Ord. No. 2841, § 1, May 27, 1975; and Ord. No. 2911, § 1, enacted May 11, 1976.

If at any time new budget units are added and assigned to an existing department, the inventory dates shall be the same as that for other budget units under control of the same department head. If at any time new budget units are added and are assigned to a new department, the inventory dates shall be at three-year intervals commencing three (3) years from the month the budget unit was established or at such earlier time as may be deemed advisable by the Auditor-Controller.

(Code 1961, § 14.0516)

Custody responsibility for equipment purchased with Orange County-Westminster Civic Center Authority or Orange County Civic Center Authority funds shall be assigned to the departments using the equipment. The equipment shall be inventoried and separate reports submitted by the using department at the same time and in the same manner as prescribed for County property under their control.

(Code 1961, § 14.0517)