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10M <br />JEFFREY R. SMITH, CPA, CGFO, CGMA <br />Clerk of Circuit Court & Comptroller <br />1801 27th Street <br />Vero Beach, FL 32960 <br />TO: Board of County Commissioners <br />FROM: Elissa Nagy, Chief Deputy of Finance <br />THROUGH: Jeffrey R. Smith, Clerk of Circuit Court and Comptroller <br />DATE: September 7, 2022 <br />+�a . <br />�erF�nanc. 6� <br />SUBJECT: County Capital Asset Inventories and Reactivation of Asset 425663. <br />Annual physical inventories of capital assets are conducted for all Board departments as well as <br />the Clerk of Circuit Court & Comptroller, Property Appraiser, Supervisor of Elections, and Tax <br />Collector. Per Florida Statute 274.02, Finance Department staff has completed a detailed physical <br />inventory of approximately 6,700 assets with a current book value of $28,014,242. Assets to be <br />removed from the County inventory must be presented to the Board for approval per Florida <br />Statute 274.07. Attached is the list of non -surplus items that must be removed based on the <br />completed physical inventories. <br />Asset #25663, an electronic message board with trailer, was declared surplus by the Board on <br />December 14, 2021. While completing the annual inventory, asset #25663 was found, and asset <br />#25664, which is also an electronic message board with trailer, was sold in its place. <br />Recommendation: <br />Staff recommends approval to remove the list of assets from the inventory system as well as <br />reactivate asset #25663. <br />215 <br />