Chapter 2.48
COUNTY PROPERTY MANAGEMENT AND INVENTORY POLICY
Sections:
2.48.010 Inventories—Required.
2.48.020 Levels of inventory—Fixed assets.
2.48.030 Levels of inventory—Departmental.
2.48.050 Nonnumbered inventory.
2.48.060 Disposal of county property.
2.48.010 Inventories—Required.
Adams County is required by RCW 36.32.210 to maintain an accurate inventory of all county property. Two levels of inventory are required of all county departments. All departments are responsible for maintaining both inventory listings. (Res. R-06-09 (part))
2.48.020 Levels of inventory—Fixed assets.
All county personal property that costs five hundred dollars or more to purchase or replace must be listed on the department’s fixed asset inventory list.
The board of county commissioners will call for fixed asset inventory lists to be submitted to them annually. The inventory list shall reflect inventory for the twelve-month period ending December 31st of the preceding year. The elected official/department head must certify as to the accuracy of the listing for the preceding year prior to submittal.
The commissioners will certify and file all fixed asset lists with the county auditor by the first Monday in March (RCW 36.32.210).
The fixed asset list must contain at a minimum the date of purchase, cost, useful life expectancy, description of the product, and identifying numbers such as serial number, VIN number, and/or license number. (Res. R-06-09 (part))
2.48.030 Levels of inventory—Departmental.
All county personal property that costs between fifty dollars and four hundred ninety-nine dollars to purchase or replace must be listed on the department’s departmental inventory list.
The commissioners will periodically call for departmental inventory lists. (Res. R-06-09 (part))
2.48.040 Inventory numbers.
Inventory numbers are required for all county personal property. All inventory numbers are distributed by the commissioners’ office and are available upon request. Each department is responsible for attaching inventory numbers and maintaining the lists.
Inventory numbers will be assigned as follows: (1) fixed asset inventory items (five hundred dollars or more). Items in this category will be assigned a numbered metallic tag. Numbers should be affixed in a place on the items that does not detract from the value of the item; and (2) departmental inventory items (fifty dollars to four hundred ninety-nine dollars). Items in this category will be assigned a numbered white tag. Numbers should be affixed in a place on the item that does not detract from the value of the item. (Res. R-06-09 (part))
2.48.050 Nonnumbered inventory.
Certain types of county property do not lend themselves to standard inventory procedures. Some items may need to be covered by a nonnumbered procedure. The department is granted discretion concerning these items.
Serial numbers may be substituted for certain items. Etched or engraved inventory numbers may be used.
Fixtures are not to be numbered. Fixtures are those items which are permanently attached to real property or are an integral part of another item. (Res. R-06-09 (part))
2.48.060 Disposal of county property.
The board of county commissioners has the authority to decide whether real or personal property owned by the county is surplus to the needs of the county (RCW 36.34.010).
Notice of the intended sale (RCW 36.34.030) must be published once each week during two successive weeks in a legal newspaper of general circulation in the county, except:
1. When selling to a governmental agency;
2. When the county is trading in personal property upon the purchase of a like item;
3. In the event of an emergency; or
4. When the value of the property is less than two thousand five hundred dollars (RCW 36.34.020).
All county departments will be notified of the intent to have a sale of surplus property. Departments having items to sell must respond and provide the required information by the stated deadline.
A public hearing is required prior to sale of surplus county property, unless the sale falls under one of the exceptions above (RCW 36.34.040).
The county legislative authority may set a minimum sale price on property that is proposed for sale (RCW 36.34.050).
If the county wishes to sell timber, minerals, or other resources separate from the land that it owns, the county can do so by following the procedures set forth in RCW 36.34.010.
Sale of personal property must be for cash except when the property is being transferred to a governmental agency or when the property is being traded in as part of the purchase of a similar item (RCW 36.34.060).
Sale of used highway or other equipment is governed under RCW 36.34.070.
All sales of county property must be supervised by the county treasurer and may be sold at a county or other government agency’s public auction, at a privately operated consignment auction that is open to the public, or by sealed bid (RCW 36.34.080). Notice of the auction must be both published and posted in accordance with RCW 36.34.090 and 36.34.100.
County employees may bid on surplus property provided it is being sold at a public auction, consignment auction open to the public, or by sealed bid. County employees may not bid on real estate property (e.g., farm equipment that would have been foreclosed on because taxes were delinquent).
The proceeds of the sale of used equipment must be credited to the fund from which the original purchase was paid (RCW 36.34.110).
Intergovernmental sales and transfers may be made by the county commissioners upon such terms and for such consideration as may be deemed adequate (RCW 36.34.130).
Counties are authorized to exchange county real property for private real property of equal value. A superior court proceeding is required (RCW 36.34.330).
Departmental inventory may be disposed of by junking provided a request to declare the item surplus to be junked is submitted to the board of county commissioners for review and official action prior to disposal of the item. The request must include the description and the inventory number of the item and be signed by the department head.
When the item is declared surplus the requesting department is tasked with disposal and with modification of the department’s inventory listing. County employees may not claim or take possession of the junked item. Elected officials and department heads are responsible for ensuring that their employees are in compliance. (Res. R-06-09 (part))