Adequate fixed asset records provide the information necessary to: 1) Report the cost or other basis of valuation
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1 Fixed Asset Documentation and Procedures d Slide 1 of 12
2 items urchased that Examles equiment, furnishings, Adequate fixed asset records rovide the information necessary to: 1) Reort the cost or other basis of valuation Slide 2 of 12
3 items urchased that Examles equiment, furnishings, Adequate fixed asset records rovide the information necessary to: 2) Determine the accuracy of insurance coverage Slide 3 of 12
4 items urchased that Examles equiment, furnishings, Adequate fixed asset records rovide the information necessary to: 3) Maintain control of county roerty Slide 4 of 12
5 items urchased that Examles equiment, furnishings, Adequate fixed asset records rovide the information necessary to: 4) Long range lanning for roerty relacement Slide 5 of 12
6 items urchased that Examles equiment, furnishings, Caitalization Policy 1) The olicy is to caitalize assets when the useful life is greater than one (1) year and the acquisition cost meets the caitalization threshold. 2) Purchased or constructed caital assets t and d infrastructure i f t t are reorted t d at acquisition or construction cost or estimated historical cost. Slide 6 of 12
7 items urchased that Caitalization Policy 3) 4) Examles equiment, furnishings, Caital assets and infrastructure are caitalized and dereciated as outline in the caitalization threshold table for the Establish The Caital Assets Threshold Table which should ; Tye of Asset (Land, Buildings, Construction in Progress, Machinery/Equi, etc.) a dollar amount for Track and Inventory, and a threshold amount to Caitalize and Dereciate Dereciate. Slide 7 of 12
8 items urchased that Examles equiment, furnishings, Caitalization Policy 5) An asset will be dereciated on the straight-line basis over its estimated useful life. 6) Establish The Caital Assets Useful Life Table which should ; Tye of A t and Asset d a Useful U f l Life Lif (exressed ( d in i years). Slide 8 of 12
9 items urchased that Examles equiment, furnishings, Caitalization Policy 7) Establish the Caital Assets Salvage Table which should ; Tye of Asset and a Salvage Alication (exressed in % or No Salvage) 8) Establish a Method to Determine Hi t i l C Historical Costs t ffor B Buildings ildi and d Infrastructure. Slide 9 of 12
10 items urchased that Maintenance of records for general fixed assets which fall into any y of the following three categories is a requirement of the Uniform System of Accounts for Kentucky counties. Examles equiment, furnishings, 1) Real Estate Slide 10 of 12
11 items urchased that Maintenance of records for general fixed assets which fall into any y of the following three categories is a requirement of the Uniform System of Accounts for Kentucky counties. Examles equiment, furnishings, 2) Motor vehicles (including road equiment) Slide 11 of 12
12 items urchased that Maintenance of records for general fixed assets which fall into any y of the following three categories is a requirement of the Uniform System of Accounts for Kentucky counties. Examles equiment, furnishings, 3) Valuation in excess of the amount determined by the Fiscal Court Slide 12 of 12
13 A hysical inventory of roerty t and d equiment will have to be made to establish the records. records The Fiscal Court designates the individual resonsible for creating g and maintaining inventory records. Procedures: Record The fixed asset record must identify the asset, its cost or other basis of valuation, date acquired, fund charged, location, and other information. Slide 13 of 12
14 A hysical inventory of roerty t and d equiment will have to be made to establish the records. records The Fiscal Court designates the individual resonsible for creating g and maintaining inventory records. Procedures: Inventory An annual inventory of fixed assets must be conducted and comared to the fixed assets records. A master inventory list should be reared. Slide 14 of 12
15 A hysical inventory of roerty t and d equiment will have to be made to establish the records. records The Fiscal Court designates the individual resonsible for creating g and maintaining inventory records. Procedures: Udating A fixed asset record should be reared for each acquisition. The total of the caital outlay accounts for the year should be comared to the total general fixed asset additions. The deletions to general fixed assets (disosal information) should be documented. Slide 15 of 12
16 This is to certify that, on this day, Thursday, Has successfully comleted the Tammy Robertson K.A.C.T.F.O. President
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