Various Sections – Reformatted to new policy format and completed 5-year review for reorganized chapter layout and changed policy chapter title from “Heritage Assets” to “Heritage Assets and Stewardship Land”.
Section 1403 Definitions – Updated and added several definitions to enhance reader understanding.
Section 1405 Policies – Added Stewardship Land policy information to enhance reader understanding. Previous policy did not include Stewardship Land.
Appendix A – Moved information from previous chapter appendix to the policy section and replaced with an example of a notification memorandum requesting an update and review capital asset inventory to enhance reader understanding.
Appendix B – Removed. Provided the information in section 140503 Financial Reporting and Disclosure of Heritage Assets and Stewardship Land.
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