Agenda 04/28/2009 Item #16J 2
}:,ganda item I'~O. 16J2
April 28, 2009
Page 1 of g
EXECUTIVE SUMMARY
Request that the Board of County Commissioners accepts and approves
capital asset disposition records for time period October 1, 2008 through
March 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 pursuant to the
requirements 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,
Year-end capital asset procedures were prioritized during the first quarter of
FY-2009. For this reason, the Board is being presented two quarters of
dispositions (October 2008 through March 2009) in this executive summary.
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
COLLIER COUNTY
aO!.i,RD .)f= COlJt.J7Y GOMMlSS!ON:.::RS
Item Number:
16J2
Item Summary:
Request that the Boa I'd of County Commissioners accepts and approves capital asset
disposition leee-reis for 71rTle P'31iCld October 1 2CI!J8 thrc'ugh March 31 2009
Meeting Date:
4/28/2009 9_~)O 0'0 .t.,r\11
Prepared By
Derek Johnssen
Genera! As:::ount Manager
Date
Clerk of Courts
Finance
4/15/200912:04:57 PM
Approvt'd B~'
Crystal Kinzel
Director of Finance
Date
Clerk of Courts
Finance
4,115,'200912:15 PM
Approved B:y
Steve Carnell
Purchasing/General Sv:;s Director
Purchasing
Date
Adminf::>trath'e Services
4'15!2009 1:29 PM
Approved By
Mark Isackson
Budget Analyst
Date
County Manager's Office
Office of r~~<magement 8. 8udget
4/;7::0097:52 Ann
ApprOH"d By
Leo E. Cchs. Jr.
8E'puty County f'~,1;:;nz<u;::r
Date
DOi.ud oi County
Commissioners
County Manager's Office
4f~ 8/2009 1 ~08 PM
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