Agenda 01/26/2010 Item #16J3Agenda Item No. 16,13
January 26, 2010
Page 1 of 7
EXECUTIVE SUMMARY
Request that the Board of County Commissioners accepts and approves
capital asset disposition records for time period October 1, 2009 through
December 31, 2009.
OBJECTIVE: For the Board of County Commissioners (Board) to accept into
the Minutes the capital asset disposition record of items no longer deemed to
serve a useful function or to have commercial value in compliance with the
requirements set forth under Florida law regarding the disposition of County
assets.
CONSIDERATIONS: CMA# 5809 establishes a property and supply
management system authorized by the County Manager. Each operating
department is responsible for the proper and prudent acquisition,
safeguarding, utilization, maintenance and transfer of capital assets (tangible
personal property of a non - consumable nature that has a normal useful life
of one year or more and an acquisition value of $1,000 or more). The Clerk
of the Circuit Court's Finance and Accounting Department is responsible for
recording, inventorying, and tracking these assets. The Board's Purchasing
Department is responsible for managing the disposition of these assets.
Resolution 2006 -268 authorizes the County's Director of Purchasing to
determine whether capital assets, which are no longer useful to the agency,
have commercial value. If not, the Director is authorized to dispose of those
items in an appropriate manner with or without offering the items for sale,
trade or donation to other entities. Additionally, the Clerk of Court's Finance
and Accounting Department is authorized to submit quarterly reports to the
Board that identify the assets disposed under this provision.
Enclosed is a capital asset report that includes items disposed during the first
quarter of Fiscal Year 2010 (October 2009 through December 2009).
FISCAL IMPACT: There is no fiscal impact associated with this action.
However, these transactions will be recorded as accounting gains or losses in
the appropriate sections of the Comprehensive Annual Financial Report.
GROWTH MANAGEMENT IMPACT: There is no growth management impact
associated with this action.
RECOMMENDATION: The Board of County Commissioners accepts and
approves into the Minutes the disposed assets listed in the enclosed report.
PREPARED BY: Karen Oberrath, Capital Assets Accountant, Clerk of Court's
Finance and Accounting Department
Agenda Item No. 16J3
January 26, 2010
Page 2 of 7
COLLIER COUNTY
BOARD OF COUNTY COMMISSIONERS
Item Number.
16J3
Item Summary:
Recommendation to accept and approve capital asset disposition records for time period
Director - Purchasing /General Services
October 1, 2009 through December 31, 2009.
Meeting Date:
1126/2010 9:00:00 AM
Prepared By
Division
Derek Johnssen
General Account Manager Date
Clerk of Courts
Finance 111612010 1:55:15 PM
Approved By
Steve Carrell
Director - Purchasing /General Services
Date
Administrative Services
Division
Purchasing & General Services
1/15/2010 3:22 PM
Approved By
Crystal Kinzel
Director of Finance
Date
Clerk of Courts
Finance
1119/2010 11:44 AM
Approved By
Mark lsackson Management/Budget Analyst, Senior Date
Office of Management &
Budget Office of Management & Budget 1119/2010 11:59 AM
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