January 15, 2020 19:33 Updated Follow The Commissioners should establish the Capital Asset policy. Related articles Does SBOA have guidelines of what should be included in the capitalization policy? What do we do with fund balance left in grant fund and now dormant? If making a January Debt payment in December how so we show Due in one year on the debt schedule within the notes? Can salaries be paid out of Recorders' Record Perpetuation fund? Will a Purchase Order work for an encumbrance?