Section 14-25-106 - Fixed asset records(a)(1) All county officials shall establish by major category and maintain, as a minimum, an itemized listing of all fixed assets owned by, or under the control of, their offices.(2) Each county official shall maintain the listing unless the quorum court designates one (1) county official or employee of the county to be responsible for maintaining the list for the county.(3) Each county official shall total the listing by category with a total of all categories. The categories of fixed assets may include without limitation: (4) The listing shall contain as a minimum: (A) Property item number, if used by the county;(C) Serial number, if available;(D) Location of property;(E) Date of acquisition; and(b) Fixed asset records shall constitute a part of the general records of the county and, accordingly, shall be made available for utilization by the auditor at the time of audit.Acts 1973, No. 173, § 6; A.S.A. 1947, § 17-1806; Acts 2009, No. 287, § 2.