Chapter 2.22
SMALL AND ATTRACTIVE ITEMS POLICIES AND PROCEDURES
Sections:
2.22.010 Policy.
It is the policy of the city to maintain accountability over all tangible items that may have the likelihood of disappearing without being noticed. The departments shall maintain records to be verified by a physical inventory at least once a year and provide such list to the city clerk for monitoring differences between years. (Ord. 2063 § 2, 2021).
2.22.020 Purpose.
A small and attractive items system gathers information allowing investigation of items missing that would otherwise not be noticed. The system should provide adequate stewardship over its resources through control and accountability.
A. General. Small and attractive items are defined as easily movable, desirable items with a unit cost of $500.00 to $4,999.99 and have a life expectancy of more than one year. This consists of items that are either concealable or portable and are also not likely to be missed immediately upon disappearance.
B. Responsibility of Department Heads. Each department head or their designee will prepare a list at least annually of their small and attractive items. A copy of this list will be provided to the city clerk by January 31st each year for monitoring. If an item is deleted, the department head will note the reason and/or means of disposal. Each department is responsible for maintaining records for audit purposes. (Ord. 2063 § 3, 2021).
2.22.030 Procedures.
A. Asset Identification. The list will contain the serial number, model, or other identifying information. Whenever feasible, each piece of property will be engraved or marked with the city’s name. Such markings will be removed or obliterated only when the item is sold, scrapped, cannibalized, or otherwise disposed of.
1. Small and Attractive Assets Defined. Small and attractive assets are not to include more permanent fixtures such as heating and cooling units, refrigerators, desks, tables and shelving, or items that are equipment for the purpose of accomplishing tasks that are very small in nature or of minimal monetary value, like minor equipment, shovels, wrenches, hand tools, staplers and the like. In addition, small and attractive assets never include items that are consumed or used up, such as asphalt, bottled water, printer paper, and the like. Small and attractive assets (subject to the cost limits above) also do not include items that while they may meet the threshold when purchased are used as an accessory or attached to a larger capital asset such as vehicle accessories like light bars, cages, sirens, etc.
2. Small and attractive assets shall include communications equipment, optical devices (binoculars, telescopes, range finders, infrared viewers), cameras and photographic equipment, laptop/tablet/iPad/notebook, computers, data-processing accessory equipment and components (scanners, printers), radios, video cameras, weapons and shop equipment such as power tools.
B. Additions. The city may acquire small and attractive assets via purchase, construction, donation, or lease. Regardless of how it is acquired, when the small and attractive item is received, the receiving department will add it to their small and attractive database listing and mark the item with the city’s name (these items should be coded as object code 35 according to the BARS manual). Small and attractive technology items purchased by the IT department shall be tagged or marked as city of Fife property prior to deployment. Departments may choose to inventory items, subject to more stringent oversight such as specialized equipment, tools and materials. Small and attractive items purchased with federal funds are subject to grant compliance requirements. Departments are responsible for ensuring federal requirements are met. Items acquired in the future and deemed small and attractive items may be added or removed by the city manager as needed.
C. Deletions. Items previously acquired will eventually depreciate in value and/or be disposed of and need to be deleted from the department’s list. Deletion may be required due to depreciation in value of an asset to below the tracking threshold, a sale of the asset, scrapping, mysterious disappearance (lost or stolen), or involuntary conversion (fire, flood, etc.). The department director controlling the item is the only one in position to trigger removal from their list. Items disappearing mysteriously may require additional reports to the police department, city manager, mayor, and insurance company. Deletions brought about as a result of natural disasters would require reporting to the insurance provider for an eventual reimbursement claim is covered.
D. Transfers. Occasional transfers of small and attractive items between departments, individuals within a department or funds will occur. The original controlling department/fund is accountable for all items and for initiating a notice of transfer. Interdepartmental transfers involving a proprietary fund (i.e., water/sewer) need to have a transfer of money. The sale price will be fair market value, which may result in a gain or a loss on sale of fixed assets. Interdepartmental transfers or intergovernmental (i.e., city to county or state) do not require the city to declare the item surplus or to do a public notice.
E. Lost or Stolen Assets. Whenever a small and attractive item has mysteriously disappeared and all efforts have failed to recover it, the controlling department fund shall notify the city clerk via memorandum, who will give a copy to the city manager and mayor, file a police report and report to the insurance if necessary, and update the inventory listing accordingly.
F. Higher Standards Accepted. Departments may adopt higher standards as necessary for accreditation or for any reason. Compliance with such standards shall include documentation provided to the finance department for audit purposes. (Ord. 2063 § 4, 2021).