All departments shall submit to the finance director, at such times and in such forms as prescribed, reports showing all supplies and equipment which are no longer used or which have become obsolete and worn out. Annually the finance director shall account for all additions and deletions to capital assets, and shall require a physical inventory of all capital assets every five years, at a minimum. (Ord. 595 § 1 (Exh. A (part)), 2012)