§103D-1208  Annual inventory reporting bycounty officers to council.  Every officer, head of department, agent,employee, and other person in the employ of the county, having in their custodyor under their control or using property belonging to the county, each yearwithin forty-five days following the close of the county's fiscal year, shallprepare and file with the council of the county an annual inventory return ofall nonexpendable county property in the possession, custody, control, or useof the officer, head of department, agent, employee, or other person making theannual inventory return, or of the offices or departments over which theofficer presides.  The annual inventory return shall contain the following:

(1)  A summary and list by detailed item descriptionand carrying value of all nonexpendable county property on hand as of the closeof the county's fiscal year for which the return is made;

(2)  A summary and list by detailed item descriptionand carrying value of all nonexpendable county property acquired and disposedof during the year elapsed since the return made as of the preceding close ofthe fiscal year; and

(3)  A sworn statement certifying the information onthe return, property listings, and carrying values provided with the return tobe full, true, and correct to the best knowledge, information, and belief ofthe officer making the return. [L 1994, c 186, pt of §1; am L 1999, c 149, §23]