Agenda 2/14/2023 Item #16E 4 (Procument Services Division for unaccounted capital assets and their removal from the County's capital asset records)16. E.4
02/ 14/2023
EXECUTIVE SUMMARY
Recommendation to approve/ratify the administrative report prepared by the Procurement Services
Division for unaccounted capital assets and their removal from the County's capital asset records.
OBJECTIVE: To promote accountability and provide transparency to the public and gain the Board's
approval/ratification for the removal of unaccounted property from the County's capital asset records.
CONSIDERATIONS: Division Directors / Property Custodians are responsible for the accountability of all
assigned County property and on an annual basis, responsible for ensuring a full physical inventory counts are
completed, and the status reported to the Clerk's office in accordance with the County's CMA 5809 Managing
Personal Property and Consumable Supplies and pursuant to Florida Statute Chapter 274 Tangible Personal
Property Owned by Local Governments.
During the annual capital assets hands on physical inventory review, the Division Directors / Property Custodians
may identify property/assets that are unaccounted for, which are then self -reported to the Clerk's Office as part of
the County's annual review of property/assets. The Clerk's Office then provides a list of any property/asset that is
listed as unaccounted for two consecutive years to Procurement Services for them to bring the item to the Board for
approval/ratification.
The Clerk's Office provided a report that initially had 190 capital assets on the report that were unaccounted for
two consecutive years. Upon further review, the Clerk's Office excluded twenty-five (25) capital assets because
they should not have been capitalized. Additionally, the report had fourteen (14) capital assets that were disposed
on December 13, 2022 and January 10, 2023 by Board approval and one (1) capital asset was found. The net total
of capital assets is one hundred fifty (150) capital assets that were unaccounted for which had an initial total
acquisition cost of $830,545.87 and depreciation of $819,011.81 for a remaining net book value of $11,534.06.
The one hundred fifty (150) capital assets represented in this executive summary have been reported by the
respective custodians as unaccounted for two consecutive years during annual capital asset hands on physical
inventory review. The unaccounted capital assets include those inadvertently processed prior to completing the
proper documentation for disposal or the capital asset location is unknown. Also, most of the assets represented on
the list have met their useful life.
Additionally, the County currently has approximately 30,000 capital assets. The unaccounted for assets that are
being approved/ratified by this item total approximately 0.5% of all capital assets. There are approximately 99.5%
of the capital assets that are accounted for and continuously used by the divisions.
The Corporate Compliance and Continuous Improvement Division are currently reviewing the capital asset process
and as part of the review will be evaluating the unaccounted for property process to enhance controls and reduce the
volume of unaccounted for property. Additionally, training will be provided to Division Directors / Property
Custodians and processes updated, as needed.
FISCAL IMPACT: There were one hundred fifty (150) items unaccounted for which had a total net book value of
$11,534.06.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to form and
legality, and requires majority vote for Board approval. -JAK
GROWTH MANAGEMENT IMPACT: There is no Growth Management Impact associated with this action.
RECOMMENDATION: To approve/ratify the administrative report prepared by the Procurement Services
Division for unaccounted property and their removal from the County's capital assets records.
Packet Pg. 1189
16. E.4
02/ 14/2023
Prepared by: Richard J Fry, Program Manager, Procurement Services
ATTACHMENT(S)
1. Attachment 1 - Clerk Report to Procurement (PDF)
2. Attachment 2 - Reconciliation (PDF)
3. Attachment 3 - Procurement List (PDF)
Packet Pg. 1190
16. E.4
02/14/2023
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.E.4
Doc ID: 23485
Item Summary: Recommendation to approve/ratify the administrative report prepared by the Procurement
Services Division for unaccounted capital assets and their removal from the County's capital asset records.
Meeting Date: 02/14/2023
Prepared by:
Title: — Procurement Services
Name: Richard Fry
09/27/2022 8:50 AM
Submitted by:
Title: Manager - Procurement — Procurement Services
Name: Sandra Herrera
09/27/2022 8:50 AM
Approved By:
Review:
Procurement Services
Catherine Bigelow
Additional Reviewer
Procurement Services
Ana Reynoso
Level 1 Purchasing Gatekeeper
Procurement Services
Sandra Herrera
Director Review
Office of Management and Budget
Geoffrey Willig
Level 3 OMB Gatekeeper Review
Office of Management and Budget
Susan Usher
Additional Reviewer
Grants
Therese Stanley
Additional Reviewer
County Attorney's Office
Jeffrey A. Klatzkow
Level 3 County Attorney's Office Review
Corporate Compliance and Continuous Improvement
Megan Gaillard
County Manager's Office
Amy Patterson
Level 4 County Manager Review
Board of County Commissioners
Geoffrey Willig
Meeting Pending
Completed
01/17/2023 9:12 AM
Completed
01/17/2023 2:38 PM
Completed
01/26/2023 4:04 PM
Skipped
01/18/2023 3:49 PM
Completed
01/27/2023 10:25 AM
Completed
01/28/2023 12:05 PM
Completed
01/30/2023 9:51 AM
Additional Reviewer
Completed
02/08/2023
1:01 PM
Completed
02/08/2023 1:34 PM
02/14/2023 9:00 AM
Packet Pg. 1191
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