(a) 
California Government Code section 24051(a) requires that 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) 
Pursuant to the "Capital Assets Procedures Manual" prescribed by the Tulare County Auditor-Controller, Tulare County department heads have been required to file such annual inventories with the County Purchasing Agent and County Clerk-Recorder on or before July 10th of each year.
(c) 
California Government Code section 24051(b) authorizes the board of supervisors to prescribe different dates for the filing of such inventories.
(d) 
It has been recommended and this Board finds that providing additional time for the preparation, correction, and filing of such inventories should result in the filing of more accurate and complete final inventories. Accordingly, this Chapter is added to the Ordinance Code to accomplish that purpose by providing additional time for the preparation, correction, and filing of such inventories.
(Added by Ord. No. 3586, effective 11-26-20)
Notwithstanding section 107.7 of the County Auditor-Controller's "Capital Assets Procedures Manual," beginning with the inventory for the 2019-20 fiscal year, the following procedures shall apply to Tulare County Agency and Department heads required to file annual inventories of county property in their possession pursuant to California Government Code Section 24051:
(a) 
Pursuant to the requirements of California Government Code Section 24051, each County Agency and Department head must file with the County Purchasing Agent (which term includes his or her designee) and the County Clerk-Recorder an inventory of all County property in their possession. This must be done annually.
(b) 
Each year between June 25th and July 10th preceding the month in which the inventories are to be certified, the Purchasing Agent will furnish each Agency and Department an inventory of capitalized equipment. The inventory of equipment costing less than $10,000 must be furnished by the Agency or Department. Agencies and Departments are responsible for providing the Purchasing Agent with inventory corrections and revisions by no later than July 25th. Thereafter the Purchasing Agent shall make necessary corrections and revisions to the inventories and return them to the Agency and Department heads for final action. The complete inventory must be filed by no later than the 25th of August each fiscal year with the County Clerk-Recorder. A copy of the recorded affidavit must be provided to the Purchasing Agent by August 31st of each fiscal year.
(c) 
Each County Agency and Department will conduct a physical inventory of all equipment in its possession, noting any exceptions on the Purchasing Agent's capitalized equipment inventory or the Agency/Department's list of equipment costing less than $10,000. An affidavit shall be signed under oath by the Agency or Department head in the presence of either the Auditor-Controller/Treasurer-Tax Collector, the County Clerk-Recorder, any other County officer or sworn deputy as specified in California Government Code Section 24000, or before a Notary Public. The affidavit, the Purchasing Agent's capitalized equipment inventory, and the Agency/Department's list of equipment costing less than $10,000, shall be returned to the Purchasing Agent and filed with the County Clerk-Recorder.
(d) 
The Purchasing Agent, in consultation with the Auditor-Controller/Treasurer-Tax Collector, is authorized to take such actions and provide such supplemental procedures and instructions as may be necessary or convenient to carry out these procedures.
(Added by Ord. No. 3586, effective 11-26-20; amended by Ord. No. 3661, effective 8-7-25)