Memorandum
Date: January 10, 2023
To: The Honorable Lake County Board of Supervisors
From: Brian L. Martin, Sheriff/Coroner/Emergency Services Director
Subject: Approve the Capitalized Fixed Asset listing required upon departure from elected office.
Executive Summary: California Government Code Section 24051 requires my successor be provided a certified capitalized fixed asset listing. This listing is hereto attached to this memo. It has been requested that many items from this listing be removed in years past for various reasons. This documentation is included and it is requested that an accurate copy of this listing be provided to Sheriff Rob Howe. As I will have already retired from the Office of the Sheriff upon your Board's review, Captain Chris Chwialkowski will be available to speak in my absence.
24051.
(a) On or before July 10th in each year, or at any other interval designated by the board of supervisors, each county officer or person in charge of any office, department, service, or institution of the county, and the executive head of each special district whose affairs and funds are under the supervision and control of the board of supervisors or for which the board is ex officio the governing body shall file with the county clerk, or with the county auditor, according to the procedure prescribed by the board, an inventory under oath, showing in detail all county property in his or her possession or in his or her charge at the close of business on the preceding June 30th.
(b) By ordinance the board of supervisors may prescribe an annual or any other period, provided that the period shall not be in excess of three years, for preparation of the inventory and a correspondingly different date for its filing, and may prescribe the manner and form in which the inventory shall be compiled. The inventories shall be kept of record by the county clerk or auditor for at least five years. Any inventory which has been on file for five years or ...
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