Approve deletion of requested property from the County's property records for fiscal year ended June 30, 2022. (No general fund impact) (Haynes/Alves)

Approve deletion of requested property items from the County's property records for fiscal year ended June 30, 2022.

The County's fixed asset system provides a tool for managing acquisition, deletion, and transfer of equipment, structures and improvements as required by Section 24051 of the Government Code. Per County policy, the Chief Financial Officer (in his responsibility as Auditor-Controller) is required to annually prepare and provide departments with a listing of capital assets under their control to be certified and returned to the Auditor-Controller by June 30. For accounting purposes, the County uses a $5,000 threshold for equipment and software capital assets. Per the County Policy on Accountability for Non-Capitalizable Assets, department heads are responsible for controlling and managing assets under the $5,000 threshold.

Fixed asset records for the County as of March 31, 2022 were provided to department heads to complete and certify their records, and were returned in June 2022. Upon receiving the certifications, there were requests for deletion from the property records. County policy provides two ways to delete assets from property records: (1) surplus and sale through the County Purchasing Manager, who provides documentation to the Accounting Division of the Department of Financial Services, or (2) letter to the Board of Supervisors for approval for deletion from property records.

The items in Attachment A, Property Requested for Deletion, have been submitted for deletion by the respective department heads.

Other than the Leinberger Facility, Showers and Landscaping that have an aggregate book value on the accounting records of $803,715, all other items for deletion have been fully depreciated. The Leinberger Facility, Shower and Landscaping were demolished as part of the reconstruction of the new facility.

All other assets requested for deletion are fully depreciated software or equipment that have been replaced, discarded, or attached to an asset previously disposed.

The requests for deletion include requests from fiscal year 2020-21. Due to staffing changes in Financial Services, property requested for deletion was not processed in the prior fiscal year and is included with the current request for fiscal year ending June 30, 2022.

The Department of Financial Services collaborated with department heads throughout the County and various financial officers and fiscal staff in order to complete the fixed asset inventory.