County inventories require fixed assets and consumables. Fixed assets include equipment over $2,500 and IT over $500. Departments must maintain records.

The board of county commissioners maintains inventory of county land and buildings, tracks transfers, declares surplus property and approves disposal by lawful methods.

Consumables are items used up in lots of $2,500 or more. Counties must track road and non-road materials with inventory records and reports to prevent loss or misuse.

The board sets a uniform asset ID system using office letters and equipment numbers. Codes identify ownership, item class and individual assets countywide.