Chapter Thirteen: Identification of Capital Asset Items
The Board of County Commissioners
The board of county commissioners is responsible for establishing a uniform identification system for all fixed assets of a county
19 O.S. § 178.1
This simple code number uses a letter to designate the office responsible for an item and a number to indicate a specific item. Many counties have adopted a systematic method of identifying each capital asset using a code number.
The following letters designate the various county offices and departments.
| Letter | Offices and Departments |
|---|---|
| A | District Attorney |
| B | County Sheriff |
| C | County Treasurer |
| D | County Commissioners |
| E | Agriculture: County Agent |
| EM | Emergency Management |
| F | County Clerk |
| FD | Fire Department |
| G | County Superintendent |
| H | County Assessor |
| I | County Surveyor |
| J | Court Clerk |
| K9 | Drug Dog |
| L | District Court |
| LA | Common Pleas Court |
| LL | Law Library |
| MD | County Health Department |
| P | County Court |
| RF | Rural Fire |
| SC | Senior Citizens |
| SF | Free Fair Board |
| SH | Public Defender |
| SJ | County Hospital |
| SM | Probation Officer |
| SS | Children's Court |
| ST | Berry House |
A three-digit number identifies the class of equipment. The six major classes of equipment are identified as follows:
| Code Range | Description |
|---|---|
| 100-199 | Office Furniture |
| 200-299 | Office Machines and Equipment |
| 300-399 | Road Machinery and Equipment |
| 400-499 | Equipment for Maintenance and Repair |
| 500-599 | Health Apparatus, Machinery and Equipment |
| 600-699 | Miscellaneous Apparatus, Machinery and Equipment |
The code numbers in each of the six groups are sub-classified to allow a better description of items, as shown in the following breakdown.
Code Number Examples
Shown below are examples of code numbers for specific items for specific offices. For example, a code number of D-201 would indicate that a typewriter belongs to the office of the county commissioner.
| Code Number | Description | Responsible Officer |
|---|---|---|
| D-201 | Typewriter | County Commissioner |
| D-102 | Chair | County Commissioner |
| D-403 | Oxy-acetylene Welder | County Commissioner |
| B-606 | Firearm | County Sheriff |
| E-203 | Calculator | County Extension Officer |
Note:
Some numbers in each code number range will not be used. For example, in the office furniture range, the numbers 111 to 199 are unused in the example. Unused numbers may be assigned to some new equipment type not previously listed, provided a list is maintained that shows what type of equipment is indicated by this new number.
Finally, an addition to the code number could be used to identify separate items of the same type. For example, three chairs could be identified as D-102.1, D-102.2, and D-102.3.
The last number after the decimal point refers to a specific item, and the same decimal number should not be used more than once.
Thus, after a long time, common items (like chairs) might be identified by a rather large number, for example, D-102.27. This number would indicate that the particular chair is the 27th one belonging to the county commissioner's office.
Note:
In the county inventory system, the same identifying inventory number must never be used twice, even if an item no longer exists on the inventory. Once an item is disposed of, the number for that item is never used again.