 | LOS ANGELES COUNTY DEPARTMENT OF MENTAL HEALTH |
| Policy 903.02 Inventory Control – Non-Capital Asset Equipment |
| Policy Category: Administrative |
| Distribution Level: Directly Operated and Contractors |
| Responsible Party: Administrative Support Bureau |
| Approval completed on Jun 12, 2026 |
| I. PURPOSE |
| To provide guidelines for the annual physical inventory in order to: (1) confirm the validity and integrity of the perpetual inventory records (Departmental Master Equipment List), (2) provide a vehicle for reconciliation of Department of Mental Health (DMH) records and County Auditor-Controller records, and (3) to identify system strengths and weaknesses and implement corrective measures accordingly. |
| II. DEFINITION |
| Non-Capital Asset Equipment: Non-capital asset equipment (formally known as portables) is defined as equipment that can be easily carried or moved, especially by hand. Non-capital asset equipment with a unit cost less than $5,000 will not appear on the County's Capital Asset Inventory Listing and must be controlled and accounted for separately by the department. Non-capital asset equipment should not be assigned a County property tag number. Instead, the department must use a separate department-issued non-capital asset tag number for tracking and usage purposes. Non-capital asset equipment, such as personal computers, related peripherals, cameras, cell phones and other portable assets must be tracked and inventoried annually. |
| III. POLICY |
| The DMH shall conduct an inventory of its non-capital asset equipment at least once annually. The issuance and controls over noncapital asset equipment shall be managed via a system that provides ready identification and location of such assets as well as ease of retrieval, redistribution, salvage, and/or other disposition as may be necessary. Issuance and control shall be executed in full compliance with the County of Los Angeles Auditor-Controller Fiscal Manual, Section 6.8.1. (November 2022). The Administrative Services Bureau, ASB, shall have the primary responsibility for the controls of the DMH centralized, computerized, perpetual inventory. ASB functions shall be supported by Facility/Division/Bureau Managers at each location (County-operated and Contract provider). Staff responsible for the purchasing and/or receiving operations at either location should not be involved in the process of inventory management of assets. |
| IV. PROCEDURES |
| Procedures - Inventory Control – Non-Capital Asset Equipment |
| V. AUTHORITY |
| Los Angeles County Auditor-Controller Fiscal Manual (November 2022) |
VI. ATTACHMENTS |
| There are no attachments associated with this policy. |