According to the 2016 Audit, the Independent Auditor's findings proposes that the District should adopt a fixed asset policy to record, track and depreciate (if Possible) all fixed assets in excess of a board designated amount.  All Fixed assets should be labeled "Property of Easthern Plumas Recreation District."  The methods used in recording and tracking fixed assets purchased orotherwise acquired should be described in the District's ploices and procedures manual.  Fixed assets purchased should be recorded at their cost while fixed assets donated should be recorded at the fair vaule at date donated.  This was a prior audit finding.  

These recommendations have been included in the Financial and Expenditures Policies below.