As used in this article, the following terms
shall have the meanings indicated:
PLANT EQUIPMENT
Includes all equipment, appliances, vehicles, machinery,
furniture and furnishings owned by and under the control of the Mayor
and Council of the Borough, and the several departments and agencies
thereof, as more particularly set forth hereinafter.
Annually, in each ensuing calendar year, the
head of each cognizant department, board or agency of the Borough
shall commence an inventory of all plant equipment under his custody
and control. The inventory shall be conducted in the manner prescribed
by the Administrator.
Upon completion of the inventory of plant equipment,
report thereof shall be made by the cognizant head of department,
board or agency to the Administrator on forms and in such manner as
shall be prescribed by the Administrator. The inventory report shall
be made during the last quarter of each fiscal year.
Changes in plant equipment occurring between
inventories and caused by additions, losses, replacements, theft and
expenditure shall be reported to the Administrator within 30 days
after the change is made known to the cognizant head of department,
board or agency.
The Administrator of the Borough is hereby designated
as inventory administrative officer, and he is hereby charged with
the implementation and enforcement of this article. He shall maintain
in his office all records required under this section and perform
such duties as may be directed by the Mayor and Council.