HomeMy WebLinkAboutCode Master Project 1978: Chapter 207: Personal Property Control (Manual Form) CITY OF CAPE CANAVERAL
PERSONAL PROPERTY CONTROL MANUAL
PERSONAL PROPERTY CONTROL MANUAL
GENERAL
1-1 INTRODUCTION
This manual is for use by all departments of
the City of Cape Canaveral . It has been prepared
to aid all employees directly or indirectly asso-
ciated with property control and to indicate their
duties and responsibilities as custodians or
custodian ' s delegate of City property .
Each year the City spends thousands of dollars
acquiring fixed assets . At the same time , hundreds
of dollars worth of furniture , equipment , and rolling
stock are disposed of . Therefore , the function of
this property control system is not limited to
preventing theft or misuse of City property. It
also provides a detailed record of fixed asset
acquisition which can be invaluable for purchasing .
In addition , this system includes disposition
procedures which can initiate wise trade-ins and
can provide the City with miscellaneous income from
the proceeds of surplus property .
This procedure is designed to comply with Chapter
723 of the Florida Statutes , which was enacted to
regulate the acquisition , supervision , accountability ,
control , transfer , and disposal of all fixtures and
tangible personal property of a nonconsumable nature ,
the value of which is $100 or more and the normal
expected life of which is one year or more. But in
keeping with City accounting policy , this procedure
is designed to regulate the acquisition , supervision ,
accountability , control , transfer , and disposal of all
-1-
fixtures and tangible personal property of a
nonconsumable nature with a normal expected life
of one year or more which have a significant value
and are convenient to identify and control .
1-2 DEFINITIONS
Custodians - The elected board entitled to
lawful custody of City property (City Council) .
Chief Custodian ' s Delegate - The City
employee delegated with primary responsibility
for property control (City Manager) .
Custodian ' s Delegate - The City employees
who have custody of and accountability for property
assigned to a particular activity (Department Heads) .
Property Control Officer - The City employee
designated to perform the clerical and administrative
duties prescribed in this manual .
Property - All fixtures and other tangible
personal property of a non-consumable nature with
a normal expected life of one year or more which
have a significant value and are practical to control .
Items which form a part of the building services
system and which are permanently attached to and
become a part of the building are not property .
1-3 RELATION OF THE: PROPERTY CONTROL OFFICER TO OTHER
DEPARTMENTS .
A property control officer shall be designated
by and be under the supervision of the City Clerk.
The property control officer may have other clerical
or administrative duties but must not be charged
with the custody of property . He must work harmoni-
ously with the various custodians , but he exercises
independent authority and control .
-2-
1-4 INITIAL INSTALLATION AND MARKING OF PROPERTY .
The following steps were taken to install the
property system :
1 . A physical inventory was taken on July 1 , 1974 .
2 . Based on this inventory , the accounting records
were searched and the information for the control
records , as prescribed in this manual , was
gathered . For those items which invoices could
not be found and for those items which were
donated , price estimates were made.
3 . The property was identified as prescribed in
in this manual .
4 . The property records and control accounts were
constructed and reconciled to the records .
PROPERTY RECORDS
2-1 GENERAL
In order to comply with Section 273 . 02 of the
Florida Statutes and construct a system which quickly
provides all pertinent information , this system
consists of these separate property records with
detailed cross reference .
2-2 THE CARDS
A property card containing all pertinent infor-
mation concerning classification , description, acqui-
sition, physical inventory , and disposal shall exist
for all property controlled by the City . These cards
shall be filed according to class , then alphabetically
by type , and finally numerically within each type .
3r,
A sample of this card is given below :
.T
[cutoff] amplifier Class Communication equip. Identification No. 193
Description:
[cutoff] Year or Model Make or Manufact. Delegate Location Serial No. Unit Cost Total Cost
S.W. Tech Road. Custom City Hall 4213-
Requisition:
Date Voucher No. Vendor Method
[cutoff]4 9956 S.W. Tech Road punch
[cutoff]:
[cutoff][illegible date]
[cutoff][illegible]
position:
[cutoff] No. of Units Authorization Method Amount Recieved Recipient Unit Cost Total Balance in Inventory
CLASSIFICATION
1 . Identification No . - The number assigned to each
item by the property control office.
2 . Class - Broad categories of classification . The
classes which shall be used by the City are listed
as the headings of each page in the appendix to
this manual . However , this scheme is flexible ,
and necessary additions should be made by the
property control officer .
3 . Type - Subcategories of classes . The types
which shall be used by the City are listed below
the classes in the appendix . Like classes , types
are flexible categories which can be altered
by the property control office .
-4-
TERMS
NAME
RATING
ADDRESS
CREDIT LIMIT
ID# DELEGATE DATE CLASS ITEMS TYPE [illegible] [illegible] DEBITS CREDITS [illegible] BALANCE
39 Ostrom Office Furnishings Card File Gen 16.00
40 " " File/Tape " 160.00
41 " " Legal File " 82.17
42 " " Legal File " 70.00
43 " " Legal File " 50.00
44 " Communication Equip. Radio Phones don 270.00
45 " Office Furnishings Desk/Secretarial Gen 144.50
46 " " Table/Utility " 68.00
47 " " Chair/Secretarial " 46.21
48 " " Chair/Secretarial " 28.50
49 " " Desk/Executive " 228.00
[checkmark]50 " " Chair/Executive " 106.87
51 " " Credenza " 139.50
52 " Office Equipment Calculator/Electric " 171.00
53 " Office Furnishings Bookcase " 45.00
54 " " Table/Other " 25.50
55 " Communication Equip. Radio Phone don 270.00
56 " Office Furnishings Sofa gen 100.00
57-59 " " Chair/Executive " 349.36
60-61 " " Chair/Executive " 163.76
62 " " Chair/Executive " 85.20
63 " " Clock " 20.99
64 " " Chalk Board " 94.81
65-124 " " Chairs/Stacking " 753.18
125-126 " Communication Equip. Speakers " 152.30
127 " Office Furnishings Table/Other " 15.00
128-133 " " Chair/Lounge " 210.00
DESCRIPTION
1 . No . Units - The number of items listed on each
card .
2 . Make or Manufacture - The manufacturer of the
item.
3 . Year or Model - The manufacturer ' s trade name or
the year the item was manufactured .
4 . Delegate - The Custodian ' s Delegate .
5 . Location - The items primary place of use .
6 . Serial Number - The manufacturer' s serial number .
7 . Unit Cost - The price of each item listed on
the card .
8 . Total Cost - All items are recorded at acquisi-
tion or procurement cost . This cost is invoice
price , plus freight and installation charges ,
less discount . No adjustment is made when
value exceeds cost except for donations .
Donations are recorded at fair market value
or a reasonable and equitable estimate of such
value on the date of acquisition .
Whenever the transaction involves the trade-in
of an item , the trade allowance is added to
the cash disbursement to arrive at the acquisition .
ACQUISITION
1 . Date - The date that the invoice was paid .
2 . Voucher No . - The number of the Check used to
pay the invoice .
3 . Vendor - The source from which merchandise was
purchased or donated or granted . If the item
was donated or purchased in part or in whole
with grant money this should be indicated in
the space to the right .
4 . Method - The method of acquisition - purchase ,
donated , or grant .
-6-
DATE ID# CLASS ITEM TYPE FOL. V DEBITS CREDITS [illegible] BALANCE LOCATION SIGNATURE
643-14 Fire Equip. Fire Hose 875.00 Fire Sta.
650 Communication Equip. Plectron Receiver 109.50 Haney
651 " Plectron Receiver 109.50 Boring
652 " Plectron Receiver 152.39 Feilteau
653 " Plectron Receiver 99.50 "
654 " Plectron Receiver 109.50 Ogden
655 " Plectron Receiver 97.51 McClay
656 Fire Equip. 2-Way Siamese Shutoff 109.00 Fire Sta.
657 " Sledge Hammer 10.00 "
658 Shop Equip. Metal Saw 82.20 "
659 Communication Equip. Walkie Talkie 28.44 "
660-661 " Walkie Talkie 29.00 "
662 Fire Equipment 2-Way Adaptor Siamese 175.00 "
663-1& 633-5 " Fire Hose 1,850.00 "
664 " Double Male Coupling 20.00 "
665 " Applicator Nozzle 121.68 "
666 " Swivle Nozzle 80.25 "
676 " Pick Ax 8.35 "
677 " Hose Clamp 37.50 "
678 " Hose Jacket 8.00 "
679-680 " Gate Valve 55.25 "
681 " Applicator Nozzle 100.00 "
682 Communication Equip. Plectron Receiver 97.51 Molner
683 Fire Equipment Applicator 87.65 Fire Sta.
684 Emergency Equip. Electric Generator 510.00 "
685 Fire Equipment Siamese Adaptor 48.05 "
686 Emergency Equip. Stretcher 180.00 "
687 Fire Equipment Hose Tester 187.00 "
INVENTORY
1 . Date - The date the inventory was taken.
THE JOURNAL
1 . ID# - The identification number assigned to the
property by the property control officer .
2 . Custodian ' s Delegate - "See Definitions" .
3 . Date - The date of acquisition .
4 . Class & Type - See Classification 2-2 (2) , 2-2 (3) .
5 . Debit or Credit - When property is acquired ,
a debit is made for the total cost , as defined
above . When property is disposed of , a credit
is made for the properties procurement value .
6 . Balance - The debit balance of all property
under City control .
7 . Source - The source of the funds which were
used to purchase the item.
2-4 THE LEDGER
The ledgers are separate listings of all property
under the direct control of a particular custodian' s
delegate . The items in each ledger are arranged
numerically and contain the necessary information for
quick cross-reference to the cards . A sample page of
the ledger appears on the next page .
The listings in the ledgers are the same as in
the journal (see 2-3 for details) except
for "signature" . In this space the custodian ' s
delegate charged with the property should place his
initials , indicating that he accepts responsibility
for the item.
3-1 GENERAL
Three control accounts showing the dollar
amount invested in property shall be kept . The
dollar totals of each shall equal the procurement
value of all City property .
-8-
3-2 CUSTODIAN-WIDE CONTROL ACCOUNT
The "balance" column of the journal shall
provide a running total of all property controlled
by the City. This total should equal the totals
in 3-3 and 3-4 .
3-3 CUSTODIAN ' S DELEGATES CONTROL ACCOUNT
The "balance" column of each ledger shall
provide a running total of the property controlled
by each custodian ' s delegate . The total of this
ledger should equal the total in 3-2 and 3-4 .
3-4 CLASS CONTROL ACCOUNT
A control card shall be filed with each class
of property . For each transaction , an entry shall
be made on the appropriate class control card , record-
ing the property control number , the type , and a
debit for an acquisition or credit for disposal . The
balance of these entries provides a running total
of the investment in each class of property . The
total of the balance of all the class control cards
should equal the total in 3-2 and 3-3 . A sample
of the class control card appears below:
P.
Communication Equip. p.1
[illegible] Control Card De(Co) Balance
Balance on Sept. 1, 1974 2837894
-9-
4-1 INITIATING PROPERTY CONTROL
For the purpose of this procedure , property
control begins when the invoice for an item of
property is paid . Therefore , the property control
officer shall review all invoices as soon as prac-
tical after they are paid . From this review, the
property control officer should determine which items
are property and should be controlled .
Once it has been determined that an item should
be controlled , the item should be placed in class
and type . This classification should be done by the
property control officer . If no appropriate class
or type exist , a new one shall be invented .
4-2 FILLING OUT THE PROPERTY CONTROL RECORDS
Once property has been classified , a class
card shall be filled out as completely as possible .
All possible information regarding description and
acquisition (see 2-2) shall be obtained from the
invoices . The property control officer shall take
the card with him when he identifies the property
(see 4-3) . From direct observation , more complete
information including the identification number
shall be recorded on the class card .
After this information is obtained and the
property is identified by the method advocated
in this manual , the journal , ledger and class
control card shall be completed as described in
2-3 , 2-4 and 3-4 . This process will automatically
keep the control accounts in balance .
-10-
4-3 IDENTIFICATION OF PROPERTY
After the class card is partially completed
from the information on the paid invoice , the item
which has been classified as property by class and
type shall be identified .
Most property shall be marked with a metal
tag containing the identification number and the
name of the custodian .
A sample appears below:
[extremely degraded picture that's very difficult to make out]
However , for property which is too small for
the metal tag or whose function would subject the
tag to obliteration , the following code shall be
etched on the property as means of identification :
Police Department Property : CCPD 0034
City Hall Property : CCCH 0034
Polution Control Property : CCPC 0034
Fire Department Property : CCVFD 0034
It is the responsibility of the Custodian' s
Delegates to assure that these marks are not des-
troyed or painted over .
For small hand tools and other items which
the property control officer determines are property
but not significant enough as a unit to be prac-
tical to control , the custodian ' s delegate must etch
or otherwise identify these items with the department ' s
code (for example CCPD) . A list of these miscellaneous
items will be retained by the property control officer
and inventoried yearly .
Identification tags or marks should be uniformly
located on similar types of property . The method of
uniformly locating the marks on property is prescribed
as follows :
1 . Desks and Tables - Front of left leg just
below the top .
-11-
2 . Chairs - Back of chair seats .
3 . Files , Cabinets , Lockers , Racks , etc . - Front
top , left corner .
4 . Rugs - Reverse side of a corner .
5 . Office Machines and Accessories , Upholstered
and Decorative Furniture -
Where convenient but where it will not mar the
appearance of the item.
6 . Rolling Stock - Above manufacturer ' s identifi-
cation number on the drivers side of the dash-
board .
PHYSICAL INVENTORY
5-1 GENERAL
A physical inventory of all City property
shall be taken by the property control officer each
year or when there is a change of custodian ' s delegates .
The custodian ' s delegate shall accompany the property
control officer during the inventory of property under
his control .
5-2 INFORMATION GATHERED
During the inventory , the condition of all
property should be noted and rated good , fair or poor .
A list of property not being used shall be compiled
for transfer or disposition procedure . In addition ,
a list of all property not on hand and not properly
disposed of shall be compiled for presentation to the
City Manager and City Council .
5-3 RECORD ADJUSTMENT
The date of the inventory and the condition of
the property should be recorded on the class cards .
In addition , the disposition procedure outlined in
7-2 shall be followed for the missing items .
-12-
LENDING AND TRANSFER
6-1 GENERAL
When property is loaned , returned , or trans-
ferred to other departments , a memorandum giving
the date of transfer or return , the identification
number , and the signature of the lending and receiv-
ing custodian ' s delegates shall be filed with the
property control officer . However , lending or
transferring property to private citizens for private
use shall be considered a flagrant misuse of City
property .
6 -2 LENDING
A memorandum recording the loan of property
between the departments shall be kept in a pending
file for one year . After this time , the property
shall be considered permanently transferred .
6-3 TRANSFER
When an item is permanently transferred , the
records must be adjusted . First , the new Custodian ' s
Delegate and location are recorded on the class card .
Next , the ledgers must be adjusted . This is accom-
plished by making a credit entry for the acquisition
value of the property transferred on the ledger of
the transferring custodian ' s delegate . After this
entry is made and an adjusted balance is obtained ,
the original entry shall be made in the receiving
custodian delegate ' s ledger and an adjusted balance
shall be indicated .
DISPOSITION
7-1 INITIATION
Disposition may be initiated by a Custodian ' s
Delegate or the Property Control Officer . To request
disposition of property , a Custodian ' s Delegate must
-13-
send a written memorandum , including the date of
the request , the identification number , and the
reason for the request to the property control
officer . In addition , the Property Control Officer
should compile a list of property in need of dispo-
sition when he takes the yearly inventory (See 5-2) .
7-2 OFFERING SURPLUS PROPERTY TO OTHER DEPARTMENTS
Regardless of who initiates the disposition ,
the property must be offered to the other depart-
ments before disposition. This is done when a
written memorandum prepared by the property control
officer is sent to all the department heads . If
no response is received within one week, the property
is ready for disposition (see 7-3) . If one response
is received , the property shall be transferred (see
6-3) . If more than one response is received , the
City Manager shall determine where the property
shall be transferred to .
7-3 PROCEDURE
A list and complete description of property
which has been offered to but not requested by
the other departments shall be prepared periodically
by the property control officer . This list shall
be reviewed by the City Manager for approval . Those
items approved for disposal shall be transferred to
a centralized surplus storage space . The method of
disposition of surplus property shall be determined
by the City Manager . However , City Council must
approve the sale of property with a value of $100 . 00
or more . Yearly , the record of all property disposed
of shall be compiled and presented to City Council
for review.
-14-
7-4 PUBLIC AUCTION
To aid in the disposition of property , a public
auction shall be held by the City Manager within
four weeks after the physical inventory. All sur-
plus property not disposed of by some other method
should be disposed of at this time .
7-5 ADJUSTING THE RECORDS
From the minutes of the City Council meetings , the
records of the City Manager , or the records of the
public auction , information necessary for record
adjustment shall be obtained .
When an item is disposed of , the "disposition"
section of the class card must be completed (see
2-2 disposition) . If all property on the card has
been disposed of , the card shall be turned around
and placed in the back of the file . Then the class
control card should be credited for the acquisition
value of the item. Finally , a credit entry shall
be made in the journal and appropriate ledger , the
original entry shall be stamped "disposed of date"
and a new control balance shall be entered .
-15-
COMMUNICATION EQUIPMENT EMERGENCY/SAFETY EQUIPMENT
1 . Amplifier 1 . Electric Generator
2 . Base Stations 2 . Flashers
3 . Bull Horn 3 . First Aid Kits
4 . Microphones 4 . Gas Mask
5 . Mixer 5 . Lanterns
6 . P .A. System 6 . Lights/Beacon
7 . Plectron Receivers 7 . Lights/Support
8 . Plectron Transmitter 8 . Resuscitators
9 . Radios/Car 9 . Sirens
10 . Radio Phones 10 . Siren Speaker
11 . Radios/Portable 11 . Spotlights
12 . Radio/Rechargers 12 . Stretcher
13 . Scanners 13 . Traffic Kits
14 . Speakers
15 . Stands/Desk Microphone
16 . Walkie Talkie
FIRE EQUIPMENT
1 . Applicator 12 . Hose Jacket
2 . Adaptors 13 . Hose Tester
3 . Ax 14 . Indian Tanks
4 . Couplings 15 . Rescue Saw & Kit
5 . Fire Extinguishers 16 . Shutoff
6 . Fire Hose 17 . Sledge Hammer
7 . Floating Dock Strainer 18 . Smoke Ejectors
8 . Foam Ejector 19 . Smoke Masks w/oxygen Tank
9 . Hose Clamp 20 . Spanner
10 . Hose Cleaner 21 . Nozzles
11 . Hose Elbow 22 . Valves
-16-
LABORATORY EQUIPMENT MAINTENANCE EQUIPMENT
1 . Balances 1 . Blade
2 . Comparators 2 . Bush Hog
3 . Desicator 3 . Curb Dresser
4 . Distiller 4 . Edger
5 . Fume Hood & Steam 5 . Floor Maintainer
Bath & Table
6 . Lawn Mower
6 . Electrode Glass Membrane
7 . Pump
7 . Incubator
8 . Trailer Cart
8 . Muffle Furnace &
Rheostat 9 . Tank/Water
9 . Oven 10 . Vacuum Cleaner
10. Oxygen Meter
11 . Probes
12 . PH Meter
13 . Rain Gages
14 . Pressure/vacuum Pump
15 . Test Kit
16 . Weight Sets
MISCELLANEOUS
1 . Air Condition 13 . Grill
2 . Audio Visual Equipment 14 . Hat Rack
3 . Books 15 . Microfilm
4 . Book Carousel 16 . Paperback Rack
5 . Book Shelf 17 . Refreshment Center
6 . Book Stacks 18 . Record Bin
7 . Book Trucks 19 . Refrigerator
8 . Card Catalogs 20 . Sewage Machine
9 . Display 21 . Sink
10. Exhaust Fan 22 . Water Fountain
11 . Freezer 23 . Water Heater
12 . Globes
-17-
PHOTOGRAPHIC , REPRO . &
OFFICE EQUIPMENT PRINTING EQUIPMENT
1 . Addressor Printer 1 . Cameras
2 . Adding Machine 2 . Condensor
3 . Bookkeeping Machine 3 . Microfilm Reader
4 . Calculators 4 . Projectors
5 . Cash Registers 5 . Screens
6 . Mimeograph 6 . Speaker/Movie
7 . Numbering Machine 7 . Tape Reader
8 . Postage Meter
POLICE/LIFEGUARD EQUIPMENT
9 . Postage Scale
10 . Photocopier 1 . Breath-Analyzer
11 . Stenomachine 2 . Bullet Reloader
12 . Time Clock 3 . Cages
13 . Tmestamp 4 . Fieldglasses
14 . Typewriter/Electric 5 . Fingerprint File
15 . Typewriter/Manual 6 . Life saving reel
7 . Platform
RECREATION EQUIPMENT
8 . Ladder
1 . Bleachers 9 . Radar Unit
2 . Hanging Bar 10. Riot Kits
3 . Jungle Jim 11 . Shotguns
4 . Merry-go-Round 12 . Sound Level Meter
5 . Nursery Swing Set
ROLLING STOCK
6 . Picnic Tables
7 . Slide 1 . Car/Sedan
2 . Generator/Mobile
3 . Truck/Fire
4 . Truck/Econoline
5 . Truck/Pickup
6 . Tractor
7 . Van
-18-
OFFICE FURNISHINGS
1 . Bookcase 18 . Drapes
2 . Cabinet/Storage 19 . Door Mat
3 . Card Box 20 . Lamp
4 . Card File 21 . Legal File
5 . Cash Box 22 . Locker
6 . Chair/Executive 23 . Pictures
7 . Chair/Children 24 . Plate File
8 . Chair/Folding 25 . Podium
9 . Chair/Lounge 26 . Rugs
10 . Chair/Stacking 27 . Stand/Typing
11 . Chair/Straight 27 . Stand/Other
12 . Chalkboard 29 . Stool
13 . Clock 30 . Table/Conference
14 . Combination File 31 . Table/Folding
15 . Credenza 32 . Table/Other
16 . Desk/Executive 33 . Table/Posting
17 . Desk/Secretarial 34 . Table/Utility
35 . Tape File
SHOP EQUIPMENT
1 . Air Compressor 12 . Socket Set
2 . Dial Test Indicator 13 . Tap & Die Set
3 . Drill 14 . Tool Bench
4 . Drill Index Set 15 . Tool Box
5 . Driver Set 16 . Tool Cart
6 . Grinder 17 . Turbine Tool Kit
7 . Hoist 18 . Vise
8 . Jack 19 . Welding Equipment
9 . Ladders 20 . Wheel Barrow
10 . Punch & Chisle Set 21 Wrench Set
11 . Saws
-19-
New ch 207
ORDINANCE NO. 28-74
AN ORDINANCE ADOPTING A PERSONAL PROPERTY CONTROL
MANUAL TO BE USED BY ALL DEPARTMENTS OF THE CITY
OF CAPE CANAVERAL, FLORIDA; PROVIDING AN EFFECTIVE
DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CAPE
CANAVERAL, FLORIDA, AS FOLLOWS:
SECTION 1. The City of Cape Canaveral, Florida hereby adopts the
attached personal property control manual, which manual shall be used
by all departments of the City.
SECTION 2. This Ordinance shall become effect ive immediately
upon its adoption.
ADOPTED by the City Council of the City of Cape Canaveral, Florida,
this 15TH day of OCTOBER , 1974.
[signature]
Mayor
Attest:
[signature]
City Clerk
Approved as to form:
[signature]
City Attorney
FIRST READING: 9/17/74
POSTED: 9/18/74
ADVERTISED: 9/21/74
SECOND READING: 10/15/74
NAME YES NO ABS
MACLAY YES
RHAME YES
GRAEFE YES
SALVAGGIO YES
THURM YES
ORDINANCE 28-74
PAGE 1 OF 30
PERSONAL PROPERTY CONTROL MANUAL
GENERAL
207.01 1-1 INTRODUCTION
This manual is for use by all departments
of the City of Cape Canaveral. It has been pre-
pared to aid all employees directly or indirectly
associated with property control and to indicate
their duties and responsibilities as custodians
or custodian's delegate of City property.
Each year the City spends thousands of
dollars acquiring ring fixed assets-. At the same
time, hundreds of dollars worth- of furniture
equipment, and rolling stock are- disposed of.
Therefore, the function of this property con-
trol system. is not limited to preventing theft
or misuse of City property. It also provides
a detailed record of fixed asset acquisition which
can be invaluable- for purchasing. In addition, this
system includes disposition procedures which can.
initiate wise trade-ins and can provide the City with
miscellaneous income from the proceeds of surplus-
property.
This procedure is designed to comply with
Chapter 273 of the Florida Statutes, which was
enacted to regulate the acquisition, supervision,
accountability, control, transfer, and disposal
of all fixtures and tangible personal property
of a nonconsumable nature , the value of which
is $100 or more and the normal expected life of
which is one year or more .
ORDINANCE 28-74
PAGE 2 OF 30
207.01 INTRODUCTION (Cont 'd)
But in keeping with City accounting policy, this
procedure is designed to regulate the acquisition,
supervision, accountability, control, transfer, and
disposal of all fixtures and tangible personal
property of a nonconsumable nature with a normal
expected life of one year or more which have a
significant value and are convenient to identify
and control.
207.02 DEFINITIONS
A Custodians - The elected board entitled to
lawful custody of City property (City Council).
B Chief Custodian's Delegate: - The City employee
delegated with primarily responsibility for pro-
perty control (City Manager) .
C Custodian's Delegate - The City employees -
who have custody -of and accountability for property
assigned to a, particular activity (Department Heads)
D Property Control Officer - The City employee
designated to perform the clerical and administrative
duties prescribed in this manual.
E Property - All fixtures and other tangible
personal property of a non-consumable nature- with
a normal expected life of one year or more which.
have a significant value and are practical to control.
Items which forma part of the building services
system and which are permanently attached to and
become a part of the building are not property.
ORDINANCE 28-74
PAGE 3 OF 30
207.03. RELATION OF THE PROPERTY CONTROL. OFFICER TO OTHER DE-
PARTMENTS.
A property control officer shall be designated
by and be under the supervision of the City Clerk
The property control officer may have other clerical
or administrative duties but must not be charged
with the custody. of property. He must work harmoniously
with the various custodians, but he exercises in-
dependent authority and control.
207.04. INITIAL INSTALLATION AND MARKING OF PROPERTY.
The following steps were taken to install the.
property system:
1. A physical inventory was taken on July 1, 1974.
2. Based on this inventory, the accounting records
were searched and the information for the con-
trol records, as prescribed in this manual,
was gathered. For those items which invoices
could not be found and for those items which
were donated, price estimates were made:
3. The property was identified as prescribed
in this manual.
4. The property records and control accounts
were constructed and reconciled to the records.
ORDINANCE 28-74
PAGE 4 OF 30
PROPERTY RECORDS
207.05 GENERAL
In order to comply with Section 27302 of
the Florida Statutes and construct a system which
quickly provides all pertinent information, this
system consists of these separate property records
with detailed cross reference.
207.06 THE CARDS
A property card containing all pertinent in—
formation concerning classification, description,
acquisition, physical inventory, and disposal shall
exist for all property controlled by the City
These cards shall be filed according to class, then
alphabetically by type, and finally numerically
within each type.
A sample of this card is given below:
amplifier Class Communication equip Identification No. 193
[cutoff text]
Year or Model Make or Manufact. Delegate Location Serial No. Unit Cost Total Cost
S.W. Tech [illegible] Ostrom City Hall 4213-
[cutoff text]
Date Voucher No. Vendor Method
[cutoff text] 9956 S.W. Techn. punch
[cutoff text]
[cutoff text] [illegible date]
[cutoff text] [illegible]
[cutoff text]
[cutoff text] No. of Units Authorization Method Amount Received Recipient Unit Cost Total Balance in Inventory
ORDINANCE 28-74
PAGE 5 OF 30
207.07 CLASSIFICATION
1 . A Identification No . - The number assigned to each
item by the property control officer.
2 . B Class - Broad categories of classification. The
classes whicnall be used by the City are listed
as the headings of each page in the appendix to
this manual. However, this scheme is flexible, and
necessary additions should be made by the property
control officer.
3. C Type - Subcategories of classes. The types rich
shall be used by the City are listed below the
classes in the appendix.. Like classes , types are
flexible cataagories which can be altered by the-
property control officer.
207.08 DESCRIPTION
1. A No. Units - The number of items listed on .each
card.
2. B Make or Manufacture - The manufacturer of the item.
3. C Year or Model - The manufactures trade name or
the year the item was manufactured.
4 . D Delegate - The Custodian' s Delegate.
5 . E Location - The items primary place of use.
6 . F Serial Number - The manufacture 's serial number.
7 . G Unit Cost - The price of each item listed on the
card.
8 . H Total Cost - All items are recorded at acquisition
or procurement cost. This cost is invoice price,
plus freight and installation charges, less discount
No adjustment is made when value exceeds cost except
for donations .
ORDINANCE 28-74
PAGE 6 OF 30
TERMS NAME
RATING ADDRESS
CREDIT LIMIT
ID# DELEGATE DATE CLASS ITEMS TYPE Source [illegible] [illegible] DEBITS CREDITS [illegible] BALANCE
39 Ostrom Office Furnishings Card File Gen 16.00
40 " " File/Tape " 160.00
41 " " Legal File " 82.17
42 " " Legal File " 70.00
43 " " Legal File " 50.00
44 " Communication Equip. Radio Phones don 270.00
45 " Office Furnishings Desk/Secretarial Gen 144.50
46 " " Table/Utility " 68.00
47 " " Chair/Secretarial " 46.21
48 " " Chair/Secretarial " 28.50
49 " " Desk/Executive " 228.00
50 " " Chair/Executive " 106.27
51 " " Credenza " 139.50
52 " Office Equipment Calculator/Electric " 171.00
53 " Office Furnishings Bookcase " 45.00
54 " " Table/Other " 25.50
55 " Comminication Equip. Radio Phone don 270.00
56 " Office Furnishings Sofa gen 100.00
57-59 " " Chair/Executive " 349.36
60-61 " " Chair/Executive " 163.76
62 " " Chair/Executive " 85.20
63 " " Clock " 20.99
64 " " Chalk Board " 97.81
65-124 " " Chairs/Stacking " 952.18
125-126 " Communication Equip. Speakers " 132.80
127 " Office Furnishings Table/Other " 15.00
128-133 " " Chair/Lounge " 210.00
ORDINANCE 28-74
PAGE 7 OF 30
DESCRIPTION
8. A Total Cost - (Cont' d).
Donations are recorded at fair market value
or a reasonable and equitable estimate of such
value on the date of acquisition.
Whenever the transaction involves the trade-in
of an item, the trade allowance is added to the
cash disbursement to arrive at the acquisition
cost.
207.09 ACQUISITION
1. A Date - The date that the invoice was paid.
2. B Voucher No. The number of the Check used to pay
the invoice
3. C Vendor - The source from which merchandise
was purchased or donated or granted. If the item
was donated or purchased in part or in whole with
grant money this should be indicated in the space
to the right_
4. D Method - The method of acquisition - purchase,
donated, or grant.
207.10 INVENTORY
1. A Date - The date the inventory was taken.
ORDINANCE 28-74
PAGE 8 OF 30
DATE ID# CLASS ITEM TYPE FOL. V DEBITS CREDITS [illegible] BALANCE LOCATION SIGNATURE
643-14 Fire Equip. Fire Hose 875.00 Fire Sta.
650 Communication Equip. Plectron Receiver 109.50 Haney
651 " Plectron Receiver 109.50 Boring
652 " Plectron Receiver 152.39 Feilteau
653 " Plectron Receiver 99.50 "
654 " Plectron Receiver 109.50 Ogden
655 " Plectron Receiver 97.51 McClay
656 Fire Equip. 2-Way Siamese Shutoff 109.00 Fire Sta.
657 " Sledge Hammer 10.00 "
658 Shop Equip. Metal Saw 82.20 "
659 Communication Equip. Walkie Talkie 28.44 "
660-661 " Walkie Talkie 29.00 "
662 Fire Equipment 2-Way Adaptor Siamese 175.00 "
663-1& 633-5 " Fire Hose 1,850.00 "
664 " Double Male Coupling 20.00 "
665 " Applicator Nozzle 121.68 "
666 " Swivle Nozzle 80.25 "
676 " Pick Ax 8.35 "
677 " Hose Clamp 37.50 "
678 " Hose Jacket 8.00 "
679-680 " Gate Valve 55.25 "
681 " Applicator Nozzle 100.00 "
682 Communication Equip. Plectron Receiver 97.51 Molner
683 Fire Equipment Applicator 87.65 Fire Sta.
684 Emergency Equip. Electric Generator 510.00 "
685 Fire Equipment Siamese Adaptor 48.05 "
686 Emergency Equip. Stretcher 180.00 "
687 Fire Equipment Hose Tester 187.00 "
ORDINANCE 28-74
PAGE 9 OF 30
207.11 THE JOURNAL
1. A ID- The identification number assigned to the
property by the property control officer.
2 . B Custodian' s Delegate - "See Definitions" .
3. C Date - The date of acquisition.
4. D Class is Type - See Classification 2-2 (B) , 2-2 (C).
5. E Debit or Credit When property is acquired,
a debit is made for the total cost, as defined
above. When property is disposed of, a credit
is made for the properties procurement value.
6. F Balance - The debit balance of all property under
City control.
7. G Source - The source of the funds which were used
to purchase the item.
2-4. THE LEDGER
The ledgers are separate listings of all
property under the direct control of a particular
custodian's delegate: The items in each ledger are
arranged numerically and contain the necessary in
formation for quick cross-reference to the cards.
A sample page of the ledger appears on the next
page.
The listings in the ledgers are the same
as in the journal (see 207.11 for details) except for
"signature". In this space the custodian' s delegate
charged with the -property should place his initials,
indicating that he accepts responsibility for the
item.
ORDINANCE 28-74
PAGE 10 OF 30
209.13 GENERAL
Three control accounts showing the dollar
amount invested in property shall be kept. The
dollar totals of each shall equal the procurement
value of all City property.
207.14 CUSTODIAN-WIDE CONTROL ACCOUNT
The "balance" column of the journal shall
provide a running total of all property controlled
by the city. This total should equal the totals
in CUSTODIAN'S DELEGATES CONTROL ACCOUNT & CLASS CONTROL ACCOUNT.
207.15 CUSTODIAN'S DELEGATES CONTROL ACCOUNT
The "balance" column of each ledger shall
provide a running total of the property controlled
by each custodian's delegate. The total. of this
ledger . should equal the total in CUSTODIAN-WIDE CONTROL ACCOUNT & CLASS CONTROL ACCOUNT.
207.16 CLASS CONTROL ACCOUNT
A control card shall be filed with each class
of property. For each transaction, an entry shall
be made on the appropriate class control card, re-
cording the property control number, the type, and
a debit for an acquisition or credit for disposal
The balance of these entries provides a running
total of the investment in each class of property.
The total of the balance of all the class control.
cards should equal the total in CUSTODIAN'S DELEGATES CONTROL ACCOUNT & CLASS CONTROL ACCOUNT. A
sample of the class control card appears below:
Communication Equip. p.1
Control Card
[illegible] Do(Co) Balance
Balance on Sept. 1, 1974 2837894
ORDINANCE 28-74
PAGE 11 OF 30
207.17 INITIATING PROPERTY CONTROL
For the purpose of this Procedure, property
control begins when the invoice for an item of
property is paid. Therefore, the property control
officer shall review all invoices as soon as practical
after they are paid. From this review, the property
control officer should determine which items are
property and should be controlled.
Once it has been determined that an item should
be controlled, the item should be placed in class
and type. This classification should be done by the
property control officer. If no appropriate class
or type exist, a new one shall be invented.
207.18 FILLING OUT THE PROPERTY CONTROL RECORDS
Once property has been classified, a class
card shall be filled out as completely as possible.
All possible information regarding description
and acquisition (see 207.06(The Cards)) shall be obtained from
the invoices. The. property control officer shall
take the card with him when he identifies the property
[illegible note] (see 207.19) From direct observation, more complete
information including the identification number
shall be recorded on the class card.
After this information is obtained and the
property is identified by the method advocated
in this manual, the journal, ledger . and class control
card shall be completed as described in 207.07, 207.08(The Ledge); and
207.16 This process will automatically keep the
control accounts in balance.
ORDINANCE 28-74
PAGE 12 OF 30
207.19 IDENTIFICATION Of PROPERTY'
After the class card is partially completed
from the information on the paid invoice, the item
which has been classified as property by class
and type shall be identified.
Most property shall be marked with a metal
tag containing the identification number and the
name of the custodian.
A sample appears below:
However, for property which is too small
for the metal tag or whose function would subject
the tag to obliteration, the following code shall
be etched on the property as means of identification:
Police Department Property: CCPD 0034
City Hall Property: CCCH 0034
Polution Control Property: CCPC 0034
Fire Department Property: CCVFD 0034
It is the responsibility of the Custodian' s
Delegates to assure that these marks are not destroyed
or painted over.
For small hand tools and other items which
the property control officer determines are property
but not significant enough as a unit to be practical
to control, the custodian's delegate must etch
or otherwise identify these items with the de-
partment' s code (for example CCPD). A list of
these miscellaneous items will be retained by the
property control officer and inventoried yearly.
ORDINANCE 28-74
PAGE 13 OF 30
Identification tags or marks should be
uniformly located on similar tripes of property.
The method of uniformly locating the marks on
property is prescribed as follows:
A 1. Desks and Tables - Front of left leg just
below the top.
B 2. Chairs - Back of chair seats.
C 3. Files , Cabinets , Lockers , Racks, etc. - Front
too, left corner.
D 4. Rugs - Reverse side of a corner.
E 5. Office Machines and Accessories, Upholstered
and Decorative Furniture
Where convenient but there it will not
mar the appearance of the item.
F 6. Rolling Stock - Above manufacturer's identification
number on the drivers side of the dashboard.
207.20 PHYSICAL INVENTORY
A GENERAL
A physical inventory of all city property
shall be taken by the property control officer
each year or when there is a change of custodian ' s
delegates. The custodian' s delegate shall accompany
the property control officer during the inventory
of property under his control.
B INFORMATION GATHERED
During the inventory, the condition of all
property should be noted and rated good, fair or poor.
A list of property not being used shall be compiled
for transfer or disposition procedure. In addition,
a list of all property not on hand and not properly
disposed of shall be compiled for presentation to the
City Manager and City Council.
ORDINANCE 28-74
PAGE 14 OF 30
C RECORD ADJUSTMENT
The date of the inventory and the condition
of the property should be recorded on the class
cards . In addition, the disposition procedure
outlined in 207.22.A be followed for the missing
items. Offering Surplus property to the other Departments.
207.21 LENDING AND TRANSFER
A GENERAL When property is loaned, returned, or
transferred to other departments, a memorandum
giving the date of transfer or return, the identification
number, and the signature of the lending and re-
ceiving custodian's delegates shall be filed with
the property control officer. However, lending
or transferring property to private citizens for
private use shall be considered a flagrant misuse
of City property.
B LENDING
. A mehorandum recording the loan of property
between the departments shall. be kept in a pending
file for one year. After this time, the property
shall be considered permanently transferred.
C TRANSFER
When an item is permanently transferred,
the records must be adjusted. First, the new
Custodian's Delegate and location are recorded on
the class card. Next, the ledgers must be adjusted.
This is accomplished by making a credit entry; for
the acquisition value of the property transferred
on the ledger of the transferring custodian' s delegate
After this entry is made and an adjusted balance
is obtained, the original entry shall be made
in the receiving custodian delegate ledger and
an adjusted balance shall be indicated.
ORDINANCE 28-74
PAGE 15 OF 30
207.23 DISPOSITION
A INITIATION
Disposition may be initiated by an Custodian's
Delegate or the Property Control Officer. To re-
quest disposition of property, a Custodian 's Delegate
must send a written memorandum, including the date
of the request, the identification number, and
the reason for the request to the property control
officer. In addition, the Property Control Officer
should compile a list of property in need of
disposition when he, takes the yearly inventory.
B OFFERING SURPLUS PROPERTY TO OTHER DEPARTMENTS
Regardless of who initiates the disposition,
the property must be offered to the other departments
before disposition. This is done when a written.
memorandum prepared by the property control officer
is sent to all the department heads. If no res-
ponse is received within one week, the property is
ready for disposition. If one response
is received, the property shall be transferred.
If more than one response is received, the
City Manager shall determine where the property
shall be transferred to.
C PROCEDURE
A list and complete description of property
which has been offered to but not requested by
the other departments shall be prepared periodically
by the property control officer. This list shall
be reviewed by, the City Manager for approval. Those
items approved for disposal shall be transferred
to a centralized surplus storage space. The method
of disposition of surplus property shall be deter-
mined by the City Manager.
ORDINANCE 28-74
PAGE 16 OF 30
C PROCEDURE (Cont'd)
However, City Council must approve the sale of
property with a value of $100.00 or more. Yearly,
the record of all Property disposed of shall be
compiled and presented to City Council for review.
D PUBLIC AUCTION
To aid in the disposition of property, a public
auction shall be held by the City Manager within four
weeks after the physical inventory. All surplus
property not disposed of by some other method should
be disposed of at this time.
E ADJUSTING THE RECORDS
From the minutes of the City Council meetings,
the records of the City Manager, or the records of
the public auction, information necessary for re-
cord adjustment shall be obtained.
When an item is disposed of, the "disposition"
section of the class card must be completed
If all property on the card has
been disposed of, the card shall be turned around
and placed in the back of the file. Then the class
control card should be credited for the acquisition
value of the item. Finally, a credit entry shall
be made in the journal and appropriate ledger,
the orginal entry shall be stamped "disposed of date"
and' new control balance shall be entered.
ORDINANCE 28-74
PAGE 17 OF 30
COMMUNICATION EQUIPMENT
1: Amplifier
2: Base Stations
3: Bull Horn
4: Microphone
5: MIxer
6: P.A. System
7: Plectron Receivers
8: Plectron Transmitter
9: Radios/Car
10: Radio Phones
11: Radios/Portable
12: Radio/Rechargers
13: Scanners
14: Speakers
15: Stands/Desk Microphone
16: Walkie Talkie
A-1
ORDINANCE 28-74
PAGE 18 OF 30
EMERGENCY/SAFETY EQUIPMENT
1: Electric Generator
2: Flashers
3: First Aid Kits
4: Gas Mask
5: Lanterns
6: Lights/Beacon
7: Lights/Support
8: Resusatators
9: Sirens
10: Siren Speaker
11: Spotlights
12: Stretcher
13: Traffic Kits
A-2
ORDINANCE 28-74
PAGE 19 OF 30
FIRE EQUIPMENT
1: Applicator
2: Adaptors
3: Ax
4: Couplings
5: Fire Extinguishers
6: Fire Hose
7: Floating Dock Strainer
8: Foam Ejector
9: Hose Clamp
10: Hose Cleaner
11: Hose Elbow
12: Hose Jacket
13: Hose Tester
14: Indian Tanks
15: Rescue Saw & Kit
16: Shutoff
17: Sledge Hammer
18: Smoke Ejectors
19: Smoke Masks w/ Oxygen Tank
20: Spanners
21: Nozzles
22: Valves
A-3
ORDINANCE 28-74
PAGE 20 OF 30
LABORATORY EQUIPMENT
1: Balances
2: Comparators
3: Desicator
4: Distiller
5: Fume Hood & Steam Bath & Table
6: Electrode Glass Membrane
7: Incubator
8: Muffle Furnace & Aerostat
9: Oven
10: Oxygen Meter
11: Probes
12: PH Meter
13: RamnGages
14: Pressure/vaccum Pump
15: Test Kit
16: Weight Sets
A-4
ORDINANCE 28-74
PAGE 21 OF 30
MAINTENANCE EQUIPMENT
1: Blade
2: Bush Hog
3: Curb Dresser
4: Edger
5: Floor Maintainer
6: Lawn Mower
7: Pump
8: Trailer Cart
9: Tank/Water
10: Vaccum Cleaner
A-5
ORDINANCE 28-74
PAGE 22 OF 30
MISCELLANEOUS
1: Air Condition
2: Audio Visual Equipment
3: Books
4: Book Carousel
5: Book Shelf
6: Book Stacks
7: Book Trucks
8: Card Catalogs
9: Display
10: Exhaust Fan
11: Freezer
12: Globes
13: Grill
14: Hat Rack
15: Microfilm
16: Paperback Rack
17: Refreshment Center
18: Record Bin
19: Refrigerator
20: Sewage Machine
21: Sink
22: Water Fountain
23: Water Heater
A-6
ORDINANCE 28-74
PAGE 23 OF 30
OFFICE EQUIPMENT
1: Addressor Priner
2: Adding Machine
3: Bookkeeping Machine
4: Calculators
5: Cash Registers
6: Mimeograph
7: Numbering Machine
8: Postage Meter
9: Postage Scale
10: Photocopier
11: Stenomachine
12: Time Clock
13: Timestamp
14: Typewriter/Electric
15: Typewriter/Manual
A-7
ORDINANCE 28-74
PAGE 24 OF 30
OFFICE FURNISHINGS
1: Bookcase
2: Cabinet/Storage
3: Card Box
4: Card File
5: Cash Box
6: Chair/Executive
7: Chair/Children
8: Chair/Folding
9: Chair/Lounge
10: Chair/Stacking
11: Chair/Straight
12: Chalkboard
13: Clock
14: Combination File
15: Credenza
16: Desk/Executive
17: Desk/Secretarial
18: Drapes
19: Door Hat
20: Lamp
21: Legal File
22: Locker
23: Pictures
24: Plate File
25: Podium
26: Rugs
27: Stand/Other
28: Stand/Typing
29: Stool
30: Table/Conference
31: Table/Folding
32: Table/Other
33: Table/Posting
34: Table/Utility
35: Tape File
A-8
ORDINANCE 28-71
PAGE 25 OF 30
PHOTOGRAPGIC, REPRO. & PRINTING EQUIP.
1: Cameras
2: Condensor
3: Microfilm Reader
4: Projectors
5: Screens
6: Speaker/Movie
7: Tape Reader
A-9
ORDINANCE 28-74
PAGE 26 OF 30
POLICE/LIFEGUARD EQUIPMENT
1: Breath-Analyzer
2: Bullet Reloader
3: Cages
4: Fieldglasses
5: Fingerprint File
6: Life saving reel
7: Platform
8: Ladder
9: Radar Unit
10: Riot Kits
11: Shotguns
12: Sound Level Meter
A-10
ORDINANCE 28-74
PAGE 27 OF 30
RECREATION EQUIPMENT
1: Bleachers
2: Hanging Bar
3: Jungle Jim
4: Merry-go-Round
5: Nursery Swing Set
6: Picnic Tables
7: Slide
A-11
ORDINANCE 28-74
PAGE 28 OF 30
ROLLING STOCK
1: Car/Sedan
2: Generator/Mobile
3: Truck/Fire
4: Truck/Econoline
5: Truck/Pickup
6: Tractor
7: Van
A-12
ORDINANCE 28-74
PAGE 29 OF 30
SHOP EQUIPMENT
1: Air Compressor
2: Dial Test Indicator
3: Drill
4: Drill Index Set
5: Driver Set
6: Grinder
7: Hoist
8: Jack
9: Ladders
10: Punch & Chisle Set
11: Saws
12: Socket Set
13: Tap & Die Set
14: Tool Bench
15: Tool Box
16: Tool Cart
17: Tubine Rool Kit
18: Vise
19: Welding Equipment
20: Wheel Barrow
21: Wrench Set
A-13
ORDINANCE 28-74
PAGE 30 OF 30
Code Chapter 207
Codified in 1981 Forms deleted from codification per City Mgr. P. Witscher
Chapter 207
PERSONAL PROPERTY CONTROL
Sec 207.01 GENERAL
A INTRODUCTION
This Personal Property Control Policy is hereby adopted for use by all departments of
the City of Cape Canaveral . It has been prepared
to aid all employees directly or indirectly asso-
ciated with property control and to indicate their
duties and responsibilities as custodians or.
custodian's delegate of City property.
(1) Each year the City spends thousands of dollars
acquiring fixed assets. At the same time , hundreds
of dollars worth of furniture, equipment , and rolling
stock are disposed of. Therefore , the function of
this property control system is not limited to
preventing theft or misuse of City property. It
also provides a detailed record of fixed asset
acquisition which can be invaluable for purchasing .
In addition, this system includes disposition
procedures which can initiate wise trade-in; and
can provide the City with miscellaneous income from
the proceeds of surplus property.
(2) This procedure is designed to comply with Chapter
723 of the Florida Statutes, which was enacted to
regulate the acquisition, supervision , accountability,
control, transfer, and disposal of all fixtures and.
tangible personal property of a nonconsumable nature,
the value of which is $100 or more and the normal
expected life of which is one year or more. But in
keeping with City accounting policy, this procedure
is designed to regulate the acquisition, supervision,
accountability, control, transfer, and disposal of all
-1-
fixtures and tangible personal property of a
nonconsumable nature with a normal expected life
of one year or more which have a significant value
and are convenient to identify and control.
(B) DEFINITIONS
Custodians - The elected board entitled to
lawful custody of City property (City Council).
Chief Custodian's Delegate - The City
employee delegated with primary responsibility
for property control (City Manager).
Custodian' s Delegate - The City employees
who have custody of and accountability for property
assigned to a particular activity (Department Heads) .
Property Control Officer - The City employee
designated to perform the clerical and administrative
duties prescribed in this manual.
Property - All fixtures and other tangible
personal property of a non-consumable nature with
a normal expected life of one year or more which
have a significant value and are practical to control.
Items which form a part of the building services
system and which are permanently attached to and
become a part of the building are not property.
(C) RELATION OF THE PROPERTY CONTROL, OFFICER TO OTHER
DEPARTMENTS.
A property control officer shall be designated
by and be under the supervision of the City Clerk.
The property control officer may have other clerical
or administrative duties but must not be charged
with the custody of property. He must work harmoni-
ously with the various custodians, but he exercises
independent authority and control.
-2-
(D) INITIAL INSTALLATION AND MARKING OF PROPERTY .
The following steps were taken to install the
property system:
1. A physical inventory was taken on July 1 , 1974 .
2 . Based on this inventory , the accounting records
were searched and the information for the control
records , as prescribed in this manual , was
gathered . For those items which invoices could
not be found and for those items which were
donated , price estimates were made..
3. The property was identified as prescribed in
in this manual .
4 . The property records and control accounts were
constructed and reconciled to the records .
[Ord. No. 28.74, §1, 15 Oct. 1974]
Sec. 207.02 PROPERTY RECORDS
-2- GENERAL
In order to comply with Section 273 . 02 of the
Florida Statutes and construct a system which quickly
provides all pertinent information, this system
consists of these separate property records with
detailed cross reference.
(A) THE CARDS
A property card containing all pertinent infor-
mation concerning classification , description , acqui-
sition, physical inventory , and disposal shall exist
for all property controlled by the City , These cards
shall be filed according to class , then alphabetically
by type , and finally numerically within each type .
-3-
amplifier Class Communication equip Identification No. 193
[cutoff text]
Year or Model Make or Manufact. Delegate Location Serial No. Unit Cost Total Cost
S.W. Tech [illegible] Ostrom City hall 42.13
[cutoff text]
Date Voucher No. Vendor Method
[cutoff text] 9956 S.W. Techo. [illegible] punch
[cutoff text]
[cutoff text] No. of Units Authorization Method Amount Received Recipient Unit Cost Total Balance in Inventory
(1) CLASSIFICATION
(a) Identification No. - The number assigned to each
item by the property control office.
(b) Class - Broad categories of classification. The
classes which shall be used by the City are listed
below subsection (d).
However, this scheme is flexible,
and necessary additions should be made by the
property control officer.
(c) Type - Subcategories of classes. The types
which shall be used by the City are listed below
the classes in subsection (d). Like classes, types
are flexible categories which can be altered
by the property control office.
List Classes & types here.
(d) Class and type Categories
-6-
V U5
l COMMUNICATION EQUIPMENT 4 EMERGENCY/SAFETY EQUIPMENT
1 . Amplifier 1. Electric Generator
2 . Base Stations 2 . Flashers
3 . Bull Horn 3 . First Aid Kits
4 . Microphones 4 . Gas Mask
5 . Mixer 5 . Lanterns
6 . P.A. System 6 . Lights/Beacon
7 . Plectron Receivers 7 . Lights/Support
8 . Plectron Transmitter 8 . Resuscitators
9 . Radios/Car 9 . Sirens
10. Radio Phones 10. Siren Speaker
11 . Radios/Portable 11 . Spotlights
12 . Radio/Rechargers 12 . Stretcher
13 . Scanners 13 . Traffic Kits
14 . Speakers
15 . Stands/Desk Microphone
16 . Walkie Talkie
FIRE EQUIPMENT
1. Applicator 12 . Hose Jacket
2 . Adaptors 13 . Hose Tester
3. Ax 14 . Indian Tanks
4 . Couplings 15 . Rescue Saw & Kit
5 . Fire Extinguishers 16 . Shutoff
6 . Fire Hose 17 . Sledge Hammer
7 . Floating Dock Strainer 18 . Smoke Ejectors
8 . Foam Ejector 19 . Smoke Masks w/oxygg Tank
9 . Hose Clamp 20 . Spanner
10 . Hose Cleaner 21 . Nozzles
11. Hose Elbow 22 . Valves
-16-
2 LABORATORY EQUIPMENT
1: Balances
2: Comparators
3: Desicator
4: Distiller
5: Fume Hood & Steam Bath & Table
6: Electrode Glass Membrane
7: Incubator
8: Muffle Furnace & Rheostat
9: Oven
10: Oxygen Meter
11: Probes
12: PH Meter
13: Rain Gages
14: Pressure/vaccum Pump
15: Test Kit
16: Weight Sets
6 MAINTNENANCE EQUIPMENT
1: Blade
2: Bush Hog
3: Curb Dresser
4: Edger
5: Floor Maintainer
6: Lawn Mower
7: Pump
8: Trailer Cart
9: Tank/Water
10: Vaccum Cleaner
MISCELLANEOUS
1: Air Conditioner
2: Audio Visual Equipment
3: Books
4: Book Carousel
5: Book Shelf
6: Book Stacks
7: Book Trucks
8: Card Catalogs
9: Display
10: Exhaust Fan
11: Freezer
12: Globes
13: Grill
14: Hat Rack
15: Microfilm
16: Paperback Rack
17: Refreshment Center
18: Record Bin
19: Refrigerator
20: Sewage Machine
21: Sink
22: Water Fountain
23: Water Heater
-17-
9 OFFICE EQUIPMENT
1: Addressor Printer
2: Adding Machine
3: Bookkeeping Machine
4: Calculators
5: Cash Registers
6: Mimeograph
7: Numbering Machine
8: Postage Meter
9: Postage Scale
10: Photocopier
11: Stenomachine
12: Time Clock
13: Timestamp
14: Typewriter/Electric
15: Typewriter/Manual
5 RECREATION EQUIPMENT
1: Bleacher
2: Hanging Bar
3: Jungle Jim
4: Merry-go-Round
5: Nursery Swing Set
6: Picnic Tables
7: Slide
8 PHOTOGRAPHIC, REPRO, & PRINTING EQUIPMENT
1: Cameras
2: Condensor
3: Microfilm Reader
4: Projectors
5: Screens
6: Speaker/Movie
7: Tape Reader
13 POLICE/LIFEGUARD EQUIPMENT
1: Breath-Analyzer
2: Bullet Reloader
3: Cages
4: Fieldglasses
5: Fingerprint File
6: Life saving reel
7: Platform
8: Ladder
9: Radar Unit
10: Riot Kits
11: Shotguns
12: Sound Level Meter
12 ROLLING STOCK
1: Car/Sedan
2: Generator/Mobile
3: Truck/Fire
4: Truck/Econoline
5: Truck/Pickup
6: Tractor
7: Van
-18-
11 OFFICE FURNISHINGS
1: Bookcase
2: Cabinet/Storage
3: Card Box
4: Card File
5: Cash Box
6: Chair/Executive
7: Chair/Children
8: Chair/Folding
9: Chair/Lounge
10: Chair/Stacking
11: Chair/Straight
12: Chalkboard
13: Clock
14: Combination File
15: Credenza
16: Desk/Executive
17: Desk/Secretarial
18: Drapes
19: Door Mat
20: Lamp
21: Legal File
22: Locker
23: Pictures
24: Plate File
25: Podium
26: Rugs
27: Stand/Typing
28: Stand/Other
29: Stool
30: Table/Conference
31: Table/Folding
32: Table/Other
33: Table/Posting
34: Table/Utility
35: Tape File
10 SHOP EQUIPMENT
1: Air Compressor
2: Dial Test Indicator
3: Drill
4: Drill Index Set
5: Driver Set
6: Grinder
7: Hoist
8: Jack
9: Ladders
10: Punch & Chisle Set
11: Saws
12: Socket Set
13: Tap & Die Set
14: Tool Bench
15: Tool Box
16: Tool Cart
17: Turbine Tool Kit
18: Vise
19: Welding Equipment
20: Wheel Barrow
21: Wrench Set
-19-
(2) DESCRIPTION
(A). No . Units - The number of items listed on each
card .
(B). Make or Manufacturer - The manufacturer of the.
item.
(C). Year or Model - The manufacturer's trade name or
the year the item was manufactured.
(D). Delegate - The Custodian 's Delegate.
(E). Location - The items primary place of use.
(F). Serial Number - The manufacturer's serial number.
(G). Unit Cost - The price of each item listed on
the card.
(H). Total Cost - All items are recorded at acquisi-
tion or procurement cost. This cost is invoice
price, plus freight and installation charges,
less discount. No adjustment is made when
value exceeds cost except for donations.
Donations are recorded at fair market value
or a reasonable and equitable estimate of such
value on the date of acquisition .
Whenever the transaction involves the trade-in
of an item, the trade allowance is added to
the cash disbursement to arrive at the acquisition
cost ,
(3) ACQUISITION
(A). Date - The date that the invoice was paid .
(B). Voucher No. - The number of the Check used to
pay the invoice.
(C). Vendor - The source from which merchandise was
purchased or donated or granted . If the item
was donated or purchased in part or in whole
with grant money this should be indicated in
the space to the right.
(D). Method - The method of acquisition -- purchase ,
donated , or grant.
-6-
(4) INVENTORY
(A). Date - The date the inventory was taken .
(5) THE JOURNAL
(A) . ID# - The identification number assigned to the
property by the property control officer .
(B). Custodian ' s Delegate - "See Sec. 207.01(B)
(C). Date - The date of acquisition.
(D). Class & Type - See Sec. 207.02(1)(D)
(E). Debit or Credit - When property is acquired ,
a debit is made for the total cost , as defined
above . When property is disposed of , a credit
is made for the properties procurement value.
(F). Balance - The debit balance of all property
under City control .
(G). Source - The source of the funds which were
used to purchase the item.
(B) THE LEDGER
The ledgers are separate listings of all property
under the direct control of a particular custodian' s
delegate. The items in each ledger are arranged
numerically and contain the necessary information for
quick cross-reference to the cards .
The listings in the ledgers\ are the same as in
the journal (see Subsection (A) (5) aboev) except: -
for "signature" . In this space the custodian ' s
delegate charged with the property should place his
initials , indicating that he accepts responsibility
for the item. [Ord. No. 28-74, §1, 15 Oct 1974]
3-1 Sec. 207.03 CONTROL ACCOUNTS
Three control accounts showing the dollar
amount invested in property shall be kept. The
dollar totals of each shall equal the procurement
value of all City property.
-8-
(A) CUSTODIAN-WIDE CONTROL ACCOUNT
The "balance" column of the journal shall
provide a running total of all property controlled
by the City. This total should equal the totals
in Subsection (B) and (C) below
(B) CUSTODIAN' S DELEGATES CONTROL ACCOUNT
The "balance" column of each ledger shall
provide a running total of the property controlled
by each custodian 's delegate. The total of this
ledger should equal the total in Subsections (A) & (C).
(C) CLASS CONTROL ACCOUNT
A control card shall be filed with each class
of property. For each transaction, an entry shall
be made on the appropriate class control card , record-
ing the property control number, the type, and a
debit for an acquisition or credit for disposal . The
balance of these entries provides a running total
of the investment in each class of property. The
total of the balance of all the class control cards
should equal the totals in Subsections (A) & (B) above.
[Ord. No. 28-74, §1, 15 Oct 1974].
-9-
Sec. 207.04 Property Control
(A) INITIATING PROPERTY CONTROL
For the purpose of this procedure, property
control begins when the invoice for an item of
property is paid . Therefore , the property control
officer shall review all invoices as soon as prac-
tical after they are paid . From this review, the
property control officer should determine which items
are property and should be controlled .
Once it has been determined that an item should
be controlled , the item should be placed in class
and type . This classification should be done by the
property control officer . If no appropriate class
or type exist , a new one shall be invented .
(B) FILLING OUT THE PROPERTY CONTROL RECORDS
Once property has been classified , a class
card shall be filled out as completely as possible.
All possible information regarding description and
acquisition (see Sec 207.02(A)) shall be obtained from the
invoices . The property control officer shall take
the card with him when he identifies the property
(see (Subsection (C) below). From direct observation, more complete
information including the identification number
shall be recorded on the class card.
After this information is obtained and the
property is identified by the method advocated.
in this chapter , the journal , ledger and class
control card shall be completed as described in.
Sections 207.02 and 207.03. This process will automatically
keep the control accounts in balance.
-10-
(C) IDENTIFICATION OF PROPERTY
After the class card is partially completed
from the information on the paid invoice , the item
which has been classified as property by class and
type shall be identified .
Most property shall be marked with a metal
tag containing the identification number and the
name of the custodian.
(1) For property which is too small for
the metal tag or whose function would subject the
tag to obliteration, the following code shall be
etched on the property as means of identification :
Police Department Property: CCPJ) 0034
City Hall Property : CCCH 0034
Polution Control Property : CCPC 0034
Fire Department Property : CCVFD 0034
It is the responsibility of the Custodian ' s
Delegates to assure that these marks are not des --
troyed or painted over.
(2) For small hand tools and other items which
the property control officer determines are property
but not significant enough as a unit to be prac-
tical to control , the custodian' s delegate must etch
or otherwise identify these items with the department ' s
code (for example CCPD) . A list of these miscellaneous
items will be retained by the property control officer
and inventoried yearly.
(3) Identification tags or marks should be uniformly
located on similar types of property. The method of
uniformly locating the marks on property is prescribed
as follows :
(A) Desks and Tables - Front of left leg just
below the top.
-11-
(B). Chairs - Back of chair seats .
(C). Files , Cabinets , Lockers , Racks, etc . -- Front
top , left corner.
(D). Rugs - Reverse side of a corner .
(E). Office Machines and Accessories , Upholstered
and Decorative Furniture -
Where convenient but where it will not mar the
appearance of the item.
(F). Rolling Stock - Above manufacturer 's identifi-
cation number on the drivers side of the dash-
board. [Ord. No. 28-74, §1, 15 Oct. 1974]
Sec. 207.05 PHYSICAL INVENTORY
5-1 A physical inventory of all City property
shall be taken by the property control officer each
year or when there is a change of custodian' s delegates .
The custodian ' s delegate shall accompany the property
control officer during the inventory of property under
his control.
(A) INFORMATION GATHERED
During the inventory, the condition of all
property should be noted and rated good , fair or poor.
A list of property not being used shall be compiled.
for transfer or disposition procedure. In addition,
a list of all property not on hand and not properly
disposed of shall be compiled for presentation to the
City Manager and City Council.
(B) RECORD ADJUSTMENT
The date of the inventory and the condition of
the property should be recorded on the class cards .
In addition , the disposition procedure outlined in.
Sec. 207.07 shall be followed for the missing items .
[Ord. No. 28-74, §1, 15 Oct 1974]
-12-
Sec. 207.06 LENDING AND TRANSFER
6-1 When property is loaned , returned , or trans-
ferred to other departments , a memorandum giving
the date of transfer or return, the identification
number, and the signature of the lending and receiv-
ing custodian's delegates shall be filed with the
property control officer. However , lending or
transferring property to private citizens for private
use shall be considered a flagrant misuse of City
property.
6 -2 (A) LENDING
A memorandum recording the loan of property
between the departments shall be kept in a pending
file for one year. After this time, the property
shall be considered permanently transferred.
6-3 (B) TRANSFER
When an item is permanently transferred , the
records must be adjusted. First , the new Custodian ' s
Delegate and location are recorded on the class card .
Next , the ledgers must be adjusted. This is accom-
plished by making a credit entry for the acquisition
value of the property transferred on the ledger, of
the transferring custodian 's delegate. After this
entry is made and an adjusted balance is obtained,
the original entry shall be made in the receiving
custodian delegate 's ledger and an adjusted balance
shall be indicated. [Ord. No. 28-74, §1, 15 Oct 1974]
Sec 207.07 DISPOSITION
7-1 (A) INITIATION
Disposition may be initiated by a Custodian's
Delegate or the Property Control Officer. To request
disposition of property, a Custodian 's Delegate must
-13-
send a written memorandum, including the date of
the request , the identification number , and the
reason for the request to the property control
officer . In addition , the Property Control Officer
should compile a list of property in need of dispo-
sition when he takes the yearly inventory.
(B) OFFERING SURPLUS PROPERTY TO OTHER DEPARTMENTS
Regardless of who initiates the disposition ,
the property must be offered to the other depart-
ments before disposition. This is done when a
written memorandum prepared by the property control
officer is sent to all the department heads . If
no response is received within one week, the property
is ready for disposition (see Subsection (C) below). If one response
is received , the property shall be transferred (see
Sec. 207.05) . If more than one response is received, the
City Manager shall determine where the property
shall be transferred to.
(C) PROCEDURE
A list and complete description of property
which has been offered to but not requested by
the other departments shall be prepared periodically
by the property control officer. This list shall
be reviewed by the City Manager for approval . Those
items approved for disposal shall be transferred to
a centralized surplus storage space . The method of
disposition of surplus property shall be determined
by the City Manager. However , City Council must
approve. the sale of property with a value of $100.00
or more. Yearly , the record of all property disposed
of shall be compiled and presented to City Council
for review.
-14-
(D) PUBLIC AUCTION
To aid in the disposition of property , a public
auction shall be held by the City Manager within
four weeks after the physical inventory. All Sur-
plus property not disposed of by some other method
should be disposed of at this time .
(E) ADJUSTING THE RECORDS
From the minutes of the City Council meetings , the
records of the City Manager , or the records of the
public auction , information necessary for record
adjustment shall be obtained .
When an item is disposed of, the "disposition"
section of the class card must be completed
(see Sec. 207.02). If all property on the card has
been disposed of, the card shall be turned around
and placed in the back of the file. Then the class
control card should be credited for the acquisition
value of the item. Finally , a credit entry shall.
be made in the journal and appropriate ledger , the
original entry shall be stamped "disposed of date"
and a new control balance shall be entered.
[Ord. No. 28-74, §1, 15 Oct 1974]
-15-
DATE ID# CLASS ITEM TYPE FOL. V DEBITS CREDITS [illegible] BALANCE LOCATION SIGNATURE
643-14 Fire Equip. Fire Hose 875.00 Fire Sta.
650 Communication Equip. Plectron Receiver 109.50 Haney
651 " Plectron Receiver 109.50 Boring
652 " Plectron Receiver 152.39 Feilteau
653 " Plectron Receiver 99.50 "
654 " Plectron Receiver 109.50 Ogden
655 " Plectron Receiver 97.51 McClay
656 Fire Equip. 2-Way Siamese Shutoff 109.00 Fire Sta.
657 " Sledge Hammer 10.00 "
658 Shop Equip. Metal Saw 82.20 "
659 Communication Equip. Walkie Talkie 28.44 "
660-661 " Walkie Talkie 29.00 "
662 Fire Equipment 2-Way Adaptor Siamese 175.00 "
663-1& 633-5 " Fire Hose 1,850.00 "
664 " Double Male Coupling 20.00 "
665 " Applicator Nozzle 121.68 "
666 " Swivle Nozzle 80.25 "
676 " Pick Ax 8.35 "
677 " Hose Clamp 37.50 "
678 " Hose Jacket 8.00 "
679-680 " Gate Valve 55.25 "
681 " Applicator Nozzle 100.00 "
682 Communication Equip. Plectron Receiver 97.51 Molner
683 Fire Equipment Applicator 87.65 Fire Sta.
684 Emergency Equip. Electric Generator 510.00 "
685 Fire Equipment Siamese Adaptor 48.05 "
686 Emergency Equip. Stretcher 180.00 "
687 Fire Equipment Hose Tester 187.00 "
TERMS NAME
RATING ADDRESS
CREDIT LIMIT
ID# DELEGATE DATE CLASS ITEMS TYPE Source [illegible] [illegible] DEBITS CREDITS [illegible] BALANCE
39 Ostrom Office Furnishings Card File Gen 16.00
40 " " File/Tape " 160.00
41 " " Legal File " 82.17
42 " " Legal File " 70.00
43 " " Legal File " 50.00
44 " Communication Equip. Radio Phones don 270.00
45 " Office Furnishings Desk/Secretarial Gen 144.50
46 " " Table/Utility " 68.00
47 " " Chair/Secretarial " 46.21
48 " " Chair/Secretarial " 28.50
49 " " Desk/Executive " 228.00
50 " " Chair/Executive " 106.27
51 " " Credenza " 139.50
52 " Office Equipment Calculator/Electric " 171.00
53 " Office Furnishings Bookcase " 45.00
54 " " Table/Other " 25.50
55 " Comminication Equip. Radio Phone don 270.00
56 " Office Furnishings Sofa gen 100.00
57-59 " " Chair/Executive " 349.36
60-61 " " Chair/Executive " 163.76
62 " " Chair/Executive " 85.20
63 " " Clock " 20.99
64 " " Chalk Board " 97.81
65-124 " " Chairs/Stacking " 952.18
125-126 " Communication Equip. Speakers " 132.80
127 " Office Furnishings Table/Other " 15.00
128-133 " " Chair/Lounge " 210.00