HomeMy WebLinkAboutMINUTES - 10091984 - 1.43 4
TO: BOARD OF SUPERVISORS
FROM: Phil Batchelor, Contra
County Administrator (Costa
DATE: October 1, 1984 County
SUBJECT: Authorize County Auditor-Controller to Revise Fixed Asset
Accounting and Budgeting Policy Resolution 84/ 620
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION
Authorize the County Auditor-Controller, with the concurrence of the County
Administrator, to revise the County policy defining for accounting and
budgeting purposes fixed assets. The fixed asset policy shall conform to
the manual of Accounting Procedures for Counties promulgated by the State
of California pursuant to the California Administrative Code .
BACKGROUND
Fixed assets are tangible assets of significant value having a utility which
extends beyond the current year. The definition of the fixed assets which
are to be capitalized are revised from time to time to reflect current
conditions and values. In order to respond to these changes, it is
appropriate that the County Auditor-Controller with the concurrence of the
County Administrator, be authorized to revise the definition and policies
for fixed assets within the provisions of the State manual of Accounting
Procedures for Counties. The County established policy for fixed assets
shall be followed by all departments .
CONTINUED ON ATTACHMENT: YES SIGNATURE:
XX RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
XX APPROVE OTHER
SIGNATURE(S) on-y- y)7
ACTION OF BOARD ON ';C o r.er - , - APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS 0 03 4
TT , TV
UNANIMOUS (ABSENT ) I HEREBY CERTIFY THAT THIS IS A TRUE
AYES: NOES: AND CORRECT COPY OF AN ACTION TAKEN
ABSENT: ABSTAIN: AND ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN.
County Ad^�inistrator. OctoLer 9 , 1984
CC: Qu.jitor-Cor.tr.ollPr ATTESTED
Phil Patchelor Clerk of the Board of
County ;'.c':mJ"-'2 S -^rr-
.
8u^e/r�i, rs and -
RE80LUTION h0 84/62n ( //
M382/7-83 BY DEPUTY