Revision to Dallas County's Capitalization Threshold for Equipment

Staff Report & Agenda Item Details

2025-0075 Revision to Dallas County's Capitalization Threshold for Equipment On a motion made by Commissioner Dr. Elba Garcia, and seconded by Commissioner Dr. Theresa Daniel, the following order was passed and adopted by the Commissioners Court of Dallas County, State of Texas: BRIEFING DATE: January 21, 2025 FUNDING SOURCE: N/A Be it resolved and ordered that the Dallas County Commissioners Court does hereby approve the revisions to County Code Chapter 70 - Financial Matters sections 70-361,70-363, and 70-422; Chapter 90 - Property Management section 90-562; and the addition of sections 90-311, 90-311.5 and 90-312 to Chapter 90 to align the County's equipment capitalization policies with the OMB Guidance for Federal Financial Assistance. Done in open Court January 21, 2025 by the following vote: IN FAVOR: County Judge Clay Jenkins, Commissioner Dr. Theresa Daniel, Commissioner John Wiley Price, Commissioner Dr. Elba Garcia, and Commissioner Andrew Sommerman OPPOSED: None ABSTAINED: