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All departments shall maintain records and inventories of their equipment including tools, vehicles and major assets to ensure accountability requirements of applicable laws, rules, and of the terms of grants and contracts. For purposes of this section, a major asset shall be interpreted to mean an asset exceeding $2,000 at time of purchase.

Inventories shall also include “small and attractive assets” which are defined as assets that last longer than one year, but do not qualify as capital assets, including, but not limited to, laptops, tablets or computers, cell phones, and public works tools and equipment exceeding $500.00 at time of purchase. (Ord. 674 § 1, 2023)