Policy Text
1 16/01 ሺ REV 12/96ሻ
INVENTORY CONTROL SYSTEM
THE PURPOSE OF THIS GE NERAL ORDER IS TO ESTA BLISH A SYSTEM OF C ONTROL CENTERS FOR THE INVENTORY
AND CONTROL OF FIXED ASSETS USED BY THE DIVISIONS OF THE SHERIF F'S DEPARTMENT , PURSUANT TO CHAPTER
2.63, SACRAMENTO COUNTY CODE NUMBER 173.
I. GENERAL
A. DEFINITIONS
1. FIXED ASSET EQUIPMENT INCLUDES MOVEABLE PERSONAL PROPERTY OF A RELATIVELY
PERMANENT NATURE AND OF SIGNIFICANT VALUE .
ሺAሻ RELATIVELY PERMANENT NATURE SHOULD BE INTERPRETED AS
HAVING A USEFUL LIFE EXPECTAN CY OF THREE OR MORE YEARS .
ሺBሻ SIGNIFICANT VALUE SHALL BE DEFINED AS ALL EQUIPMENT
ACQUISITIONS COSTING $5,000 OR MORE WITH THE EXCEPTION OF
FIREARMS.
2. THE COST OF EQUIPMENT INCLUDES : THE PURCHASE PRICE ; FREIGHT CHARGES ; SALES,
USE AND TRANSPORTATION TAXES ; AND INSTALLATION CHARGES LESS DISCOUNTS
RECEIVED.
3. A CONTROL CENTER IS DEFINED AS AN ORGANIZATIONAL ELEMENT , USUALLY AT
DIVISION LEVEL , BUT MAY BE A SMALLER ELEMENT IF GEOGRAPHICALLY REMOVED FROM
ITS PARENT DIVISION .
4. CONTROL CENTER CODES ARE FOUR DIGIT NUMBERS ASSIGNED FOR THE PU RPOSE OF
IDENTIFYING FIXED ASSETS GEN ERALLY BY GEOGRAPHIC LOCATION .
B. EXCEPTIONS
1. COMPUTER HARDWARE , REGARDLESS OF VALUE , WILL BE INVENTORIED BY SYSTEMS
AND DATA PROCESSING FOR CONTROL AND MAINTENANCE PURPOSES AND CA PITALIZED
IF THE COST IS $5,000 OR MORE.
2. ALL CALCULATORS , CAMERAS, PHOTOCOPIERS , FAX MACHINES , VIDEO OR PROJECTION
EQUIPMENT , RECORDING OR TRANSCRIBING MACHINES , T W O‐WAY RADIOS AND
TYPEWRITERS WITH A COST IN EXCESS OF $1,000, BUT LESS THAN $5,000, AND GRANT
2
16/01 ሺ REV 12/96ሻ FUNDED EQUIPMENT COSTING LESS THAN $5,000 WILL BE INVENTORIED FOR CONTROL
PURPOSES ONLY ሺTYPE 4ሻ AND NOT CAPITALIZED .
C. RESPONSIBILITY
THE RESPONSIBILITY FOR FIXED ASSET PROPERTY RESTS WITH THE DIVI SION COMMANDER , WHO
WILL DESIGNATE AN INVENTORY CONTROL OFFICER TO BE IN CHARGE OF EACH CONTROL CENTER
WITHIN A DIVISION .
II. PROCEDURE
A. THE PERSON DESIGNATED BY EACH DIVISION COMMANDER AS INVENTORY C ONTROL OFFICER
SHALL CONDUCT AND CERTIFY THE ANNUAL PHYSICAL INVENTORY OF FIXE D ASSETS IN THE
CONTROL CENTER .
B. PRIOR TO THE END OF AUGUST, THE DEPARTMENTAL INVENTORY CONTROL OFFICER WILL
FURNISH A COMPUTER PRINTOUT INVENTORY PROPERTY LIST ሺFA 0610ሻ ACCOMPANIED BY AN
"INVENTORY DECLARATION FOR CONTROL CENTERS " FORM ሺA/C 362ሻ TO THE INVENTORY
CONTROL OFFICERS ሺSEE APPENDIX A ሻ. THE INVENTORY CONTROL OFFICER SHALL INDICATE ON
THE PRINTOUT ALL COUNTY FIXED ASSET PROPERTY IN THE CONTROL CEN TER AT THE CLOSE OF
BUSINESS ON THE PRECEDING JUNE 30TH. THIS SHALL BE ACCOMPLISHED BY VIEWING THE
FIXED ASSETS WITHIN OR ASSIGNED T O THE CONTROL CENTER AND IDENT IFYING THESE ITEMS
ON THE PROPERTY LISTING . FIXED ASSET ITEMS SHOULD HAVE A BLUE COUNTY TAG CONTAINING
A NUMBER THEREON WHICH SHO