A.
The purpose of this section is to provide for inventories of County property in accordance with the provisions of Government Code Section 24051.
B.
On or before September 15th in each year, each County officer or person in charge of any office, department, service or institution of the County, each officer of a judicial district, each judge, or the clerk, secretary, or other administrative officer of each court of record, 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 auditor, an inventory under oath, showing in detail all County property in his possession or in his charge as of the close of business on the preceding June 30th.
C.
Each County officer or person in charge, as identified above, shall also have his inventory physically inspected and counted at least every three years, and at such time as scheduled by the Sacramento County auditor-controller, and he shall file under oath this completed inventory with the County auditor-controller within ninety days of its scheduled completion.
D.
An inventory filed pursuant to this section shall be kept of record by the auditor for at least five years. After an inventory has been on file for five years or more, it may be destroyed on order of the Board of Supervisors.
E.
Every person who has made an inventory pursuant to this section shall deliver a true copy of it to his successor in office, who shall execute a receipt for it, which receipt shall be filed with the auditor.
(SCC 173 § 1, 1974)