Administrative Services

• Intra Department Electronic Mailing Lists

• Budgeting Modifications Policy

• Cash Receipts Policy

• Cell Phone Policy

• Client Complaints Procedure

• Collections Procedures

• Computing and Information Systems

• Conflict of Interest Policy

• Disbursements General

• Discipline Policy

• Drug-Free Workplace Policy

• Electronic Data Processing Policy

• Family and Medical Leave Policy

• Client and Fee Setting Guidelines

• Grant and Contract Approval Policy

• Grants Policy

• Harassment Policy

• Internal Controls Policy

• Lactation Friendly Worksite Policy

• Non Represented Staff Mileage Reimbursement

• Non-paid Leave Policy

• Non-Travel Related Expenses

• Part-Time Employment Policy

• Payroll Policy

• Personnel Policies & Procedures

• Postage Policy

• Purchases Policy

• Purchasing Policy

• Records Management

• Records Retention Schedule

• Reimbursement of Travel and Other Expenses

• Shared Leave Policy

• Supplies, Inventories and Fixed Assets Policy

• Surplus Property Policy

• Taxable Meal Reimbursement Guideline

• Travel Policy

• Travel Training Authorization

• Work Hours Policy

Subject: Supplies, Inventories                Effective:
               and Fixed Assets                     

Supersedes:                                                Revised:

Author:                                                       Approved by: ______________
                                                                                  Chair Board of Health
_________________________________________________________________

Policy/Procedures:

1.      Authorized individuals are to be responsible for receiving and issuing the supplies, merchandise and fixed assets for the fund/department.  These individuals are to be responsible for inspecting all goods received to verify that they conform to specifications.  In addition, these persons are to be responsible for the enforcement of all policies necessary for the internal control of these assets.

2.      Effective control procedures are to be established to ensure that supplies and fixed assets are used properly and for authorized purposes.  In addition, controls are to be established so that property does not leave the possession of the County except under proper authorization.  

3.      Whenever possible, supplies and equipment not currently in use are to be stored in areas where access is limited to authorized personnel only.  Storerooms or warehouses where such property is kept are to be locked when not occupied and during other than normal working hours.  Special protective measures are to be taken for items having a high pilferage rate or high value.

4.      An actual physical inventory count of all fixed assets to be made annually in accordance with the County fixed asset policy ____________.  Causes for difference between quantities determined by physical inspection and those shown on accounting records are to be investigated and, to the extent possible, improvements in procedures are to be made to prevent future error or losses.  Accounting records are to be brought into agreement with the physical inventories after authorization by the responsible official.  For capitalized fixed assets, reconciliations are to be performed between the fund/departments inventory additions and the expenditure report.

5.      Physical inventories are to be taken by authorized personnel.

6.      Physical inventories are to be taken by personnel other than those normally responsible for the custody of those assets.

7.      Detailed records are to be kept of all fixed assets.  These records are to contain descriptions of the fixed assets that are brief but factual enough to allow for identification and locations.

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Last Update : 10/07/2004 03:15 PM
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