(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: Land;
(4) Buildings;
(5) Motor vehicles; and
(6) Equipment.
(7) The listing shall contain as a minimum: Property item number, if used by the county;
(8) Brief description;
(9) Serial number, if available;
(10) Location of property;
(11) Date of acquisition; and
(12) Cost of property.
(13) 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.