Resolution No. 2023-052RS.
CITY OF CLERMONT
C� RESOLUTION NO.2023-052R
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A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CLERMONT, LAKE COUNTY, FLORIDA AMENDING THE PROPERTY
CONTROL POLICY FOR THE CITY OF CLERMONT; PROVIDING
FOR CONFLICT, SEVERABILITY, ADMINISTRATIVE CORRECTION
OF SCRIVENERS ERROR, PUBLICATION AND AN EFFECTIVE DATE.
WHEREAS, the City Council of the City of Clermont deems it advisable and in the best
interest of the City, to amend the Property Control Policy;
NOW, THEREFORE, BE IT RESOLVED, that the City of Clermont Property Control
Policy is hereby amended as follows:
SECTION 1.
The City Council does hereby adopt the City of Clermont Property Control Policy as set forth in
Attachment A, attached hereto and incorporated herein. The City Council of the City of
Clermont may amend the Property Control Policy by Resolution when deemed necessary and in
the best interest of the City of Clermont.
SECTION 2: CONFLICT
All resolutions or parts of resolutions in conflict with any of the provisions of this Resolution are
hereby repealed.
SECTION 3: SEVERABILITY
If any portion of this Resolution is declared invalid, the invalidated portion shall be severed from
the remainder of the Resolution, and the remainder of the Resolution shall continue in full force
and effect as if enacted without the invalidated portion, except in cases where such continued
validity of the remainder would clearly and without doubt contradict or frustrate the intent of the
Resolution as a whole.
SECTION 4: ADMINISTRATIVE CORRECTION
This Resolution may be re -numbered or re -lettered, and/or corrected for typographical and/or
scrivener's errors which do not affect the intent of said resolution, as authorized by the City
Manager or designee, without need of public hearing, by filing a corrected copy of same with the
City Clerk.
SECTION 5: PUBLICATION AND EFFECTIVE DATE
This Resolution shall take effect immediately upon its adoption.
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CLERWONT CITY OF CLERMONT
; RESOLUTION NO.2023-052R
DONE AND RESOLVED by the City Council of the City of Clermont, Lake County,
.Florida this 12th day of December, 2023.
CITY OF CLERMONT
Tim Murry,ll%iayor
ATTEST:
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Tracy Ackroyd Howe, MMC
City Clerk
Approved as to form and legality:
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Attachment A
Property Control Policy
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City of Clermont, Florida
Rev. 11 /30/23
Table of Contents
A. Purpose................................................................................................................. 3
B. Scope.....................................................................................................................3
C. Responsibilities......................................................................................................3
D. Physical Inventory ..................................................................................................3
E. Lost & Stolen Property...........................................................................................4
F. Property Identification............................................................................................ 4
G. Property Control System........................................................................................ 5
H. Property Acquisition............................................................................................... 5
1. Cost of Property.................................................................................................... 6
2. Property Donations...............................................................................................6
3. Creating A New Property From Parts................................................................... 6
I. Property Transfers................................................................................................. 7
J. Property Disposition...............................................................................................7
K. Authority.................................................................................................................7
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A. Purpose
This Policy aims to establish procedural guidelines for the management control and
continuing accountability of city -owned tangible and intangible personal property. This
Policy will provide information on how to account for its acquisition, safeguarding, and
final disposition in accordance with Chapter 274.02, Florida Statutes, and the Florida
Administrative Code Rules 691-73.
B. Scope
This Policy applies to all city -owned tangible and intangible personal property with a value
or cost of $5,000 or more and a projected useful life of one (1) year or more. Tangible
personal property includes furniture, equipment, computers, printers, and vehicles.
Intangible personal property includes software.
C. Responsibilities
The City's Procurement Services Department is responsible for establishing and
maintaining the property control system. Department Directors are the official custodians
of property items assigned to their departments and, as a result, are primarily responsible
for the use, care, and safeguarding of property items assigned to their departments.
Department Directors will appoint a designated Property Custodian for their department
for the supervision, control, and accountability of city -owned property. Inventory must be
taken annually and whenever a Property Custodian or designee changes. Departments
are responsible for establishing and maintaining control systems to account for tangible
personal property not covered by this Policy.
D. Physical Inventory
The City's Procurement Services Department Property Coordinator will perform the
annual physical inventory with assistance from each department Property Custodian or
designee. The Procurement Services Department will provide each department with an
inventory list of all property items with a scheduled completion deadline. The list will
include the property control number, property description, date acquired, class and sub-
class, physical location, property tag number, serial number (if applicable), and
department name. The Property Custodian or designee will verify the property listing with
assistance from qualified individuals from each department. Each item listed will be
marked either YES if found or NO if not found. If the item is not found, the department
Property Custodian or designee must provide an explanation in writing. Property
transferred between departments will be noted in the property control system. The
transfer will be confirmed by the Purchasing Procurement Services Property Coordinator
physically inspecting the property in its new location.
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The Procurement Services Department Property Coordinator will perform a physical
inventory of twenty percent (20%) of each department inventory each year during a five
(5) year period. In the event that several items cannot be located, the Procurement
Services Department Property Coordinator may determine to inventory all department
items. Upon completing the physical inventory, the Procurement Services Department
Property Coordinator will compare the information noted to the property control system.
Reported differences will be researched and corrected as appropriate.
Any property item found while conducting the physical inventory that meets the property
value threshold noted in Section B and is not included in the property control system will
be added to the City's inventory. A Property Acquisition Form must be completed and
submitted to the Procurement Services Department. After appropriate research to
establish the item's ownership, it will be added to the City's property records.
E. Lost & Stolen Property
Any property included in the inventory list and not located during the physical inventory
process must be promptly reported to the Property Custodian. The department's Property
Custodian must quickly report all lost or stolen property to the Clermont Police
Department and the Procurement Services Department. The Property Custodian must
provide a copy of the police report and the Property Disposal Form to the Procurement
Services Department. The Procurement Services Department will submit a list of all
reported missing items to the City Manager for review before obtaining approval from the
City Council. Upon approval by the City Council, the property will be removed from the
property control system.
F. Property Identification
The Procurement Services Department Property Coordinator will permanently mark all
property as described in Section B with property tags to show ownership by the City and
the tag number assigned to the property item. Once the Property Acquisition Form has
been reviewed by the Finance Department and received by the Procurement Services
Department, the Procurement Services Department Property Coordinator will schedule
an appointment with the Department Property Custodian to tag the asset.
Any property item whose value or utility would be significantly impaired by the attachment
of a property tag, or it is not feasible or practical to attach a property tag, is exempt from
the requirement for physical marking. In such instances, the property tag will be kept on
file by the Procurement Services Department.
Property tags should be plainly visible and easily accessible. Tags should be placed on
the front of equipment that is not moved, such as computers and printers. On items that
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are regularly moved, such as generators and mowers, the tag should be placed as close
to the serial number as possible or where it is least likely to come off from wear and tear.
The property control number assigned by the Procurement Services Department remains
the same and will follow the asset's life until disposal. These property tags will be removed
only when the item is approved as surplus by the City Council and disposed of by the
Procurement Services Department. Should the property tag be removed or defaced, the
Property Custodian must notify the Procurement Services Department to issue a
replacement tag and update the property control system.
G. Property Control System
The property control system will include a control account showing all properties' total
cost or value as described in Section B and a separate property record for each item.
Each property record must include, as applicable, the following information:
a. Property control number
b. Description of the item or items
c. Physical location
d. Department/division
e. Name, Make, or Manufacturer
f. Year and/or Model
g. Manufacturer's serial number(s), if any, and if an automobile, vehicle identification
number (VIN)
h. Date Acquired
i. Cost
j. Depreciation information
k. Funding source
I. Disposal date
Depreciation may be recorded to meet financial reporting requirements relating to
depreciation accounting. However, depreciation must not be recorded on the individual
property records in such a manner as to reduce the recorded acquisition cost.
H. Property Acquisition
A Property Acquisition Form must be completed by the Property Custodian at the time of
acquisition and submitted by email to propertycontrol@clermontfl.org. A purchase order
and invoice must be attached to the form. The combined responsibility of the
requisitioning department and Finance Department is to ensure that the invoice/purchase
order is charged to the correct general ledger account code for all property items. The
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Finance Department will review each property acquisition form before submitting it to the
Procurement Services Department for entry into the property control system.
The acquisition of new fixed assets must be recorded and entered into the property control
system by the Procurement Services Department with the assistance of the Finance
Department. New acquisitions must contain the following information in the Property
Acquisition Form:
• Contact person information;
• Property location;
• The employee assigned the property;
• Property information to include:
o The company purchased from;
o Purchase order number;
o Year/ make/model/manufacturer/brand;
o Serial number;
o City vehicle number;
o The total cost of the property;
o Date received;
o Department account code;
o Comprehensive description of the property;
o Property alternate key (land).
The Procurement Services Department will collect and verify the information before
entering it into the property control system.
1. Cost of Propertv
The cost recorded in the property control system is the total cost of placing the item
in service (i.e., invoice price plus freight and installation charges less discounts). A
trade-in value is not deducted from the cost of an item.
2. Property Donations
Property donated to the City is recorded in the property control system at its fair
market value at the date of donation. A letter from the donor that includes a
description of the property and its value is recommended.
3. Creatinq A New Propertv From Parts
Property created by assembling parts of several old items into a new one is
considered cannibalizing. As described in Section B, the newly formed property will
be recorded in the property control system if its cumulative value is over $5,000. The
newly formed property will also be recorded if it qualifies as an improvement to an
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existing property item. Any cannibalized property will be disposed of through the
property disposal procedures noted in Section J.
I. Property Transfers
Property may be transferred between departments, thereby transferring ownership.
However, property cannot be transferred from one department to another once the
property has been declared surplus. The transferring Property Custodian is responsible
for completing the Property Transfer Form and approval before the transfer. The
completed transfer form must be submitted to the Procurement Services Department by
email at propertycontrol@clermontfl.org. Once the property item has been physically
transferred, the transfer will be recorded in the property control system by the
Procurement Services Department Property Coordinator.
A Property Transfer Form must also be completed when a property item is relocated
within the same department (e.g., transfer from one division to another within the same
department).
J. Property Disposition
All city -owned tangible personal property (including property not described in Section B)
that no longer serves the needs of the City (e.g., broken, in need of repair, or no longer
needed) may be removed from inventory records by declaring them as surplus. This
includes lost and found property by the Police Department after a ninety (90) day period.
A Property Disposal form must be completed and emailed to the Procurement Services
Department at propertycontrol@clermontfl.org.
The City Council must approve all surplus property, except for lost and found property, by
the Police Department. Once approved by the City Council, the Procurement Services
Director will have the authority to sell by auction or advertised bid, trade, donate to another
governmental entity, destroy, or dispose of property declared surplus. Once the
Procurement Services Department has disposed of the property item, it will be recorded
in the property control system, and the form will be submitted to the Finance Department.
Afterward, the property item will be retired from the property control system.
K. Authority
Approved and adopted by the Clermont City Council by Resolution Number 2023-
052R on December 12, 2023.
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