CMA # 5809 MANAGING PERSONAL PROPERTY AND CONSUMABLE SUPPLIES. [Effective Date: October 10, 2006; Revised: October 1, 2008, December 15, 2014]
|
|
- Simon Dickerson
- 6 years ago
- Views:
Transcription
1 MANAGING PERSONAL PROPERTY AND CONSUMABLE SUPPLIES [Effective Date: October 10, 2006; Revised: October 1, 2008, December 15, 2014] Purpose. The purpose of this Instruction is to establish a property and supply management system authorized by the County Manager Concept. Each operating department is responsible for the proper and prudent acquisition, safeguarding, utilization, maintenance and transfer of all assets, tangibles and consumables acquired by or assigned to that department. This Instruction clarifies and sets forth the expectations of the County Manager in this regard Definitions. As used in this CMA, the following terms shall have the meanings indicated: ASSET Tangible personal property of a nonconsumable nature that has a normal useful life of one year or more and an acquisition value of $1,000. For the purpose of this Instruction, this shall include, but not limited to, the purchase or donation of equipment, furniture, personal computers (including laptops), vehicles and other rolling stock. CONSUMABLE SUPPLIES or CONSUMABLES Any tangible personal property of a consumable nature in normal business use that has a useful life of less than one year or an acquisition value of less than $1,000. Examples would include office supplies and other similar items that are typically consumed or utilized over a short period of time. CUSTODIAN The Director of the department to which the asset or consumable item is assigned (including those items purchased by or furnished to the department for use). DONATION Property gifted to a County department from any organization, agency or person, with a normal useful life of one year or more and an acquisition value of $1,000 shall be treated as an asset. MINOR TANGIBLE ITEMS or TANGIBLES Any minor tangible personal property that has a useful life of less than one year or an acquisition value of less than $1,000 on an itemized basis. Examples would include, but not be limited to, minor office equipment, furniture, furnishings, tools, minor field equipment and clothing. PROPERTY OFFICER The person(s)/position(s) assigned (by the custodian) the responsibility of ensuring the proper care and use (inventory, track and maintain) of assets, tangibles and consumables assigned to a given department, section or location, and ensuring that they witness the disposal if declared scrapped or destroyed. SCRAPPED or DESTROYED PROPERTY Any asset that the assigned department deems to be obsolete, unrepairable (repair and/or maintenance costs exceed the price of a Page 1 of 7
2 new item), or unsafe. SURPLUS PROPERTY Any asset that the assigned department deems to be obsolete or has determined that the continued use of which is uneconomical or inefficient, or which serves no useful function to the assigned department Procedure. A. Roles and Responsibilities (1) The custodian is ultimately responsible for the proper care and use of all property assigned to or provided for use by the department. The property officer is directly responsible for the proper care and use of all property assigned to him/her by the custodian. (2) Each custodian shall appoint the property officer(s) responsible for the proper care and use of assets, tangibles and consumables assigned to the custodian's department. (3) Property officers may be appointed by person, position, location or whatever manner deemed reasonable by the custodian. (4) Property officers will be responsible for maintaining a perpetual inventory; however, where feasible, an alternative party will be required to perform a physical count at least annually. (5) Prior to disposition, property officers will be responsible for obtaining and understanding how the tangible(s), and / or asset(s), was obtained, all warranties associated with the property, and the net book value. B. Consumables (1) Each custodian shall designate the appropriate person(s) to be responsible for the receiving, inventorying and proper use of consumables. (2) Each custodian shall designate the appropriate persons to maintain an ongoing, up to date perpetual inventory (additions, deletions and changes to) of consumables items at whatever level deemed appropriate by the custodian. Transfers of consumables within or between departments shall be tracked as additions or deletions to the respective inventories of consumables. The custodian shall have the discretion to request and obtain assistance from an employee outside of the department to periodically conduct an inventory of all consumable items with the department's possession. (3) Any consumable item deemed to be missing shall be searched for by the appropriate property officer and if not located within a reasonable time and with a reasonable effort (maximum 15 days), removed from the perpetual inventory. In the event of an apparent theft of a consumable item(s), the custodian shall immediately determine the level of investigation warranted into the matter and whether such theft must be reported to the appropriate law enforcement agencies. Page 2 of 7
3 (4) Should a custodian determine that a consumable item(s) is no longer of use to their operation,, the property officer, with the prior, written approval of the custodian, will make arrangements to transfer the item(s) to the Purchasing Department's surplus property function. The Purchasing Department shall be responsible for the redistribution, sale or disposal of surplus item(s). C. Assets and Tangibles: (1) Receiving: Upon receipt and acceptance of purchased asset by the Custodial Department, the Capital Assets Office of the Clerk of Courts Finance Department, or designee, shall issue an asset tag or unique record number and forward it to the Custodial Department. The Custodial Department shall apply an asset tag to the front of the purchased asset and the tag shall not be removed without the prior approval of the Purchasing Department and the Fixed Assets Section. The custodian shall designate a single point of accountability to receive the tag, record the tag number and ensure its adherence to the appropriate asset. This is meant to supplement the requirements of the County Finance Department Asset Inventory requirements. Upon receipt and acceptance of a donated asset, the Custodial Department shall complete and forward a Fixed Asset Transaction Form to the Clerk of Courts Finance Department with the following information: [1] Date the asset was received; [2] Fair market value of the donation at time of receipt; [3] Detailed description, including serial number or VIN, and year, make and model; [4] Fund and cost center; and [5] Copies of any documents regarding the donation. The custodian shall designate the appropriate person(s) to be responsible for receiving and accepting the delivery of tangibles and recording such transactions in the department's inventory. (2) Proper Care and Reporting: Each custodian shall designate the appropriate persons to maintain an ongoing, up-to-date perpetual inventory (additions, deletions and changes to) of assets and tangibles by department, section or location or at whatever level deemed appropriate by the custodian. The custodian shall also establish the method(s) and frequency of conducting a physical count of all inventoried items. The custodian shall have the discretion to request and obtain assistance from an employee outside of the department to periodically conduct an inventory of all assets or Page 3 of 7
4 tangibles within the department's possession. Each department shall establish internal procedures governing the proper care and use of assets and tangibles, and procedures for the exchange/trade-in or return of that property if not required. The procedures shall be based upon the size and functions of the department and shall include, but not be strictly limited to, who is authorized to use or consume the inventoried items, how usage or consumption is tracked and the accounting and return of assets for credit at the conclusion of a project. Minimum operating procedures have been attached. Under Florida law, the Capital Assets Office of the Clerk of the Circuit Court Finance Department is responsible for maintaining the record of all assets owned by the Board of County Commissioners' Agency. Each year, the Capital Assets Staff will update the perpetual inventory of assets by distributing a copy of the current asset record to each custodian for their department. In turn, the custodian will direct the appropriate property officer(s) to conduct a physical count of all assets and submit their findings to the custodian, who will forward the results to the Capital Assets Office. (3) Transfers / Trade-ins: (d) When an asset or tangible item(s) is permanently transferred within a department (e.g.; from one physical location to another), the custodian shall formally reassign responsibility for the item(s) from the existing property officer to the receiving property officer. When an asset is transferred between departments (including the transfer of items deemed surplus), the releasing department shall complete a Fixed Asset Transaction Form that fully describes the item(s) being transferred and clearly identifies the releasing and receiving departments respectively. The form shall be signed by the releasing and receiving custodians and subsequently forwarded to the Capital Assets Office. When a tangible is transferred between departments the releasing department shall delete the item from its internal perpetual inventory record. Accordingly, the receiving department shall add the item(s) to its internal inventory record. When an asset is exchanged as a trade-in to a supplier as payment (or part of payment) for equipment purchased through the Purchasing Department, the custodian shall complete a Fixed Asset Transaction Form and forward it to the Purchasing Department for approval. Purchasing will forward approved Fixed Asset Transaction Form to Capital Assets Office. (4) In the event that an asset or tangible is transferred to another department for a period of 90 days or less, the permanent custodian shall initiate correspondence to the temporary custodian setting for the terms and duration Page 4 of 7
5 of the temporary reassignment. Both the permanent and temporary custodians shall sign the correspondence. (5) Disposal: Should a property officer determine that an asset or tangible should be scrapped or destroyed because it is obsolete, unrepairable (repair and/or maintenance costs exceed the price of a new item), or unsafe, a Fixed Asset Transaction Form must be completed. Property officers are responsible for obtaining information on how the tangible(s) and / or asset(s) was obtained, review all warranties associated with the property to ensure there is no manufacturer repair recourse, and review the net book value. The custodian and the Purchasing Department must approve the disposal of the item(s). Once approved by the Purchasing Department, the Purchasing Department will forward a copy to the department and the Capital Assets Office of the Clerk of the Circuit Court Finance Department. The Property Officer is responsible for ensuring that they witness the disposal if declared scrapped or destroyed property. The department will forward a copy of the approved Fixed Asset Transaction Form to the Capital Assets Office of the Clerk of the Circuit Court Finance Department who will record all disposed assets to the Board of County Commissioners' Agency. (6) Missing or Stolen Property: If an asset or tangible is determined to be missing during the course of day-to-day business, the property officer directly responsible for the item(s) shall conduct a thorough search for the missing property, including circulating notice of the missing item(s) within the assigned department or, if warranted, within the County Manager's agency. Should the missing item(s) not be located within a reasonable amount of time (maximum 30 days), the property officer will notify the custodian accordingly, who, in turn will notify the Capital Assets Office. In the event that the custodian and their property officer are not able to locate an item included in the annual inventory of assets listing, the custodial shall direct the property officer to conduct a thorough search for the item and to circulate notice of the missing item within the department and the County Manager agency. The custodian shall notify the Capital Assets Office of the discrepancy and shall complete the search process within 30 days of identifying the discrepancy. The custodian shall subsequently complete the Collier County Unaccounted for Property form and submit it to the Capital Assets Office with other inventory paperwork. In the event of the presumed theft of an asset or tangible, the property officer shall report the incident to the appropriate law enforcement Page 5 of 7
6 agency, shall internally investigate the theft and shall formally report their findings to the custodian. The report shall include a copy of the law enforcement agency's report. The custodian and property officer shall fully cooperate with law enforcement agencies to facilitate all investigative, prosecutorial and property recovery efforts. The custodian and property officer shall complete a Fixed Asset form, indicating disposal by theft, and submit both the form and a copy of the law enforcement report to Purchasing for review and asset disposal approval. D. Disciplinary Action: Failure to comply with the requirements of this section shall be grounds for appropriate progressive discipline under the County's Manager Administrative Procedures. E. Disposition: Any department that deems an assigned asset to be surplus and no longer of beneficial use to that department shall complete a Fixed Asset Transaction Form to be executed by the custodian and forwarded to the Purchasing Department for acceptance or subsequent transfer Reference. Chapter 274, Fla.Stat., the Rules of the Department of Financial services 69I-73, and the prevailing County purchasing policy Currency. The Purchasing Department is responsible for maintaining the currency of this Instruction. Page 6 of 7
7 **** SAMPLE ONLY **** COLLIER COUNTY INVENTORY CONTROL MINIMUM OPERATING PROCEDURES [OPERATING DEPARTMENT NAME] Procedure Name: Project Material Return Procedure Purpose: To define a process to determine the disposition of excess project material. Frequency: As needed at the completion of a County project. Documents Used During the Procedure: Parts list from the project showing excess items Purchase Order Invoice Packing Slip Operating Procedures: 1. Upon completion of a County project, the project manager will return any excess items to the vendor for a credit in compliance with the County s contract documents prior to final close-out. Returning excess project parts to the vendor is the preferred option. 2. If the project manager, in coordination with the operating department director, deems certain excess project parts may be needed as a backup and estimates the excess parts (excluding special order items with long lead times) will be used within a nine (9) month period, the project manager will send the list of parts including the part description, quantity, unit cost and vendor to the inventory / fiscal staff. The parts will be transferred from the project cost center to the designated warehouse cost center via a journal entry and brought into asset inventory. 3. A journal entry will be executed to transfer the value of the parts from the project cost center and apply the value to the designated warehouse cost center. 4. If the excess project parts are not needed by the operating department and the vendor refuses to take the parts back and credit the department, the project manager will send a list of the excess parts including the part description, quantity, unit cost and vendor to the inventory / fiscal staff. The inventory / fiscal staff and the project manager will coordinate with the Procurement Services department regarding the disposition of the excess parts. 5. All items being returned to the vendor, transferred from the project cost center to a warehouse cost center, or sent to surplus for disposal will be reviewed by the fiscal staff to ensure policy compliance with the CMA 5809 Managing Personal Property and Consumable Supplies. Page 7 of 7
CITY OF PALM COAST POLICIES & PROCEDURES CAPITAL ASSETS
CITY OF PALM COAST POLICIES & PROCEDURES CAPITAL ASSETS The acquisition, disposition, and monitoring of City owned property is governed by Chapter 274 of the Florida Statutes. The City will consider capital
More informationFederal Property Management Standards
Responsible Executive: Controller Responsible Department: A&FS Review Date: February, 2015 Accounting & Financial Services Federal Property Management Standards POLICY STATEMENT The Controller s Office,
More informationCounty of Riverside OFFICE OF THE AUDITOR-CONTROLLER STANDARD PRACTICE MANUAL
County of Riverside OFFICE OF THE AUDITOR-CONTROLLER STANDARD PRACTICE MANUAL SECTION: 5 POLICY NUMBER: 505 SUBJECT: CATEGORY: ACCOUNTING FOR: EQUIPMENT CAPITAL ASSET POLICIES REVISED DATE: 07/01/17 APPROVED
More informationSALT LAKE COUNTY AUDITOR S OFFICE
SALT LAKE COUNTY AUDITOR S OFFICE SEAN THOMAS Auditor Richard L. Chamberlain, Director Contracts and Procurement Division 2001 South State Street, Suite N4500 Salt Lake City, Utah 84190 RE: Surplus Property
More informationUnion County Policy and Procedures For Credit Cards
Union County Policy and Procedures For Credit Cards Background The program is designed to provide a new, easier and faster method to make blanket purchases. Authority Ohio Revised Code 301.27 permits counties
More informationSCHOOL BOARD OF BREVARD COUNTY PURCHASING CARD MANUAL
SCHOOL BOARD OF BREVARD COUNTY PURCHASING CARD MANUAL TABLE OF CONTENTS PURCHASING CARD PROCEDURE Introduction Page 2 1. Purpose Page 2 2. Scope Page 3 3. Applicability Page 3 4. Background Page 3 5. Card
More informationPolicy on Property, Plant and Equipment Management
Policy on Property, Plant and Equipment Management Status: Approved Custodian: Director: Finance and Administration Date approved: 2011-09-21 Decision number: SAQA 0893/11 Implementation date: 2011-09-21
More informationREPORTING THE LOSS OR THEFT OF INVENTORIAL EQUIPMENT
Contact: Purchasing - Equipment Management First Issued: Pages 10 REPORTING THE LOSS OR THEFT OF INVENTORIAL EQUIPMENT Table of Contents Sections Page I Scope.....1 II. Definitions.....1 III. Policy.....2
More informationBusiness and Noninstuctional Operations
Business and Noninstuctional Operations AR 3512.1(a) PROPERTY MANAGEMENT SYSTEM I. Implementation. A. Property classifications. 1. Equipment means tangible personal property (including information technology
More informationCost Control Systems. Conclusion. Overview of Chapter Findings
The Santa Rosa County School District s cost control systems include internal auditing, financial auditing, asset management, inventory management, risk management, financial management, purchasing, and
More informationFinancial Internal Controls Initiative 2017 Department Property Administrator (DPA) Training. Asset Disposition. University of Wisconsin-Madison
Financial Internal Controls Initiative 2017 Department Property Administrator (DPA) Training Asset University of Wisconsin-Madison 1 Welcome Amy Wilson Asset Management Director Accounting Services Division
More informationGENERAL FIXED ASSETS Fixed Assets Administration
GENERAL FIXED ASSETS Fixed Assets Administration Colorado Revised Statutes (CRS) 22-45-101(2), 22-45-112, 29-1-506(1) and generally accepted accounting principles (GAAP) require that certain records be
More informationFASOM - Section 8.03: Fixed Assets - Non-Expendable Personal Property
FASOM - Section 8.03: Fixed Assets - Non-Expendable Personal Property Section 08.03: Fixed Assets -- Non-Expendable Personal Property Information that is shown with strike-out has been replaced by policy
More informationThe District School Board of Collier County Purchasing Card (P-Card) Policies and Procedures September 1, 2005
The District School Board of Collier County Purchasing Card (P-Card) Policies and Procedures September 1, 2005 SECTION I INTRODUCTION The District School Board of Collier County s Purchasing Card Program
More informationCITY OF BOWLING GREEN PROCUREMENT CARD POLICY AND PROCEDURES SECTION 1 INTRODUCTION
CITY OF BOWLING GREEN PROCUREMENT CARD POLICY AND PROCEDURES SECTION 1 INTRODUCTION The City of Bowling Green Procurement Card Program is designed to improve efficiency in processing low dollar purchases
More informationProperty, Plant and Equipment Policy and Procedure Manual
R I T Rochester Institute of Technology Property, Plant and Equipment Policy and Procedure Manual I. Introduction A. Property, Plant and Equipment (PP&E) 1. PP&E is the term used to refer to tangible long-term
More informationINSTITUTIONAL GUIDELINES
INSTITUTIONAL GUIDELINES USE, ACCOUNTABILITY AND RESPONSIBILITY FOR STATE (UNIVERSITY) PROPERTY A. Background and Purpose The purpose of this document is to advise the faculty, staff, and students of restrictions
More informationOFFICE OF THE CONTROLLER JUNE 2012
OFFICE OF THE CONTROLLER JUNE 2012 TABLE OF CONTENTS SECTION I: OVERVIEW 1 A. INTRODUCTION...1 B. PRIMARY GUIDANCE TO WHICH THE POLICIES RESPOND....1 C. ROLES & RESPONSIBILITIES..1 1. Controller s Office...1
More informationEquipment Manual. Processes and Procedures Covering the Life-Cycle of Equipment
Equipment Manual Processes and Procedures Covering the Life-Cycle of Equipment Table of Contents Introduction... 3 Responsibilities... 3 Inventory Software... 5 Equipment Forms... 5 Equipment Use Codes...
More informationPURCHASING POLICY AND
PURCHASING POLICY AND PROCEDURES Last Revised: September, 1995 I N D E X Page Introduction................................................................. 1 Approach to Purchasing.......................................................
More informationJune REVIEW OF FIXED ASSETS TOWN OF BOSTON January 1, 2017 through December 31, 2017 STEFAN I. MYCHAJLIW ERIE COUNTY COMPTROLLER
June 2018 REVIEW OF FIXED ASSETS TOWN OF BOSTON January 1, 2017 through December 31, 2017 STEFAN I. MYCHAJLIW ERIE COUNTY COMPTROLLER HON. STEFAN I. MYCHAJLIW ERIE COUNTY COMPTROLLER S OFFICE DIVISION
More informationPurchasing Policy. The Mayor & Council of Middletown 19 West Green Street Middletown, DE 19709
Town of Middletown Policy Library: Policy 1.3.1 Volume I Financial Management: Chapter 3 Expenditure Management Responsible Executives: Mayor and Council of Middletown, Delaware Responsible Office: Purchasing
More informationBloomsburg University of Pennsylvania PA State System of Higher Education Purchasing Card Program Procedures
Bloomsburg University of Pennsylvania PA State System of Higher Education Purchasing Card Program Procedures A. General Overview The Bloomsburg University purchasing card is an internationally accepted
More informationUpdated December 5, 2006 City of Salisbury. Purchasing Manual. Better Stewards of Tax Dollars
Updated December 5, 2006 City of Salisbury Purchasing Manual Better Stewards of Tax Dollars INTRODUCTION This manual has been prepared to serve as a guideline to all departments and divisions of the City
More informationCredit Card Procedural Manual
(1) PURPOSE The purpose of this policy is to provide guidelines for the issuance and use of credit cards along with instructions for reconciliation and review of transactions. (2) DEFINITIONS - Approver:
More informationScope: The scope of this review will cover fixed, controlled and high-risk asset purchases made from to. REVIEW PROCEDURES
Specific Objectives: The overall objectives are as follows: Bexar County Auditor s Office Page 1 of 5 1. To determine if newly acquired fixed, controlled, or high-risk assets were included in the annual
More informationPURCHASING CARD MANUAL
PURCHASING CARD MANUAL Revised 11/2016 Page 1 of 6 OVERVIEW Palm Beach State has implemented a Purchasing Card (P-Card) Program to serve as an alternate and more efficient method for purchasing small dollar
More informationPolicy Number: FA-PO-1211 Date of Last Review: 9/7/2017. Oversight Department: Facilities Management Next Review Date: 9/1/2020
Policy Title: Surplus Property Management Policy Effective Date: 6/18/2015 Policy Number: FA-PO-1211 Date of Last Review: 9/7/2017 Oversight Department: Facilities Management Next Review Date: 9/1/2020
More informationRESOLUTION NO
RESOLUTION NO. 06-15 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COLVILLE, WASHINGTON, ADOPTING POLICIES, AND PROCEDURES FOR THE FLXED ASSET PROGRAM AND REPEALING RESOLUTION 09-00 IN ITS ENTIRETY.
More informationWASATCH FRONT REGIONAL COUNCIL/WASATCH FRONT ECONOMIC DEVELOPMENT DISTRICT ACCOUNTING AND ADMINISTRATIVE POLICY 10/26/2017 (revised)
WASATCH FRONT REGIONAL COUNCIL/WASATCH FRONT ECONOMIC DEVELOPMENT DISTRICT ACCOUNTING AND ADMINISTRATIVE POLICY 10/26/2017 (revised) DESIGNATION OF THE TREASURER AND CLERK In compliance with Utah Code
More informationHARDEE COUNTY PURCHASING CARD PROGRAM POLICIES AND PROCEDURES AMENDED 10/01/2015
HARDEE COUNTY PURCHASING CARD PROGRAM POLICIES AND PROCEDURES AMENDED 10/01/2015 1 INTRODUCTION ---------------------------------------------------------------------------------------- 3 What is the Purchasing
More informationSECTION: Procurement Number: Procurement General
MANUAL OF ADMINISTRATIVE POLICIES AND PROCEDURES SECTION: Procurement Number: 11.04.03 AREA: Procurement General SUBJECT: Procurement Card TABLE OF CONTENTS I. PURPOSE AND SCOPE II. INTRODUCTION III. DEFINITIONS
More informationPURCHASING POLICY. Amended May 24, 2011
PURCHASING POLICY Amended May 24, 2011 In order to create economies through volume buying, to promote competitive bidding, and to provide more efficient public service, the Itasca County Board of Commissioners,
More informationEquipment Asset Disposal/Retirement Procedure
Approval Date: December 9, 2009 Most Recent Editorial Update: July 19, 2017 Parent Policy: and Furnishings Management Policy /Retirement Office of Administrative Responsibility: Supply Management Services
More informationPurchasing Policies and Procedures Handbook
Purchasing Policies and Procedures Handbook PURPOSE AND SCOPE This handbook is in compliance with the Government Code of California, Sections 54202 and 54204 which mandate: 54202 Every local agency shall
More information1. Purpose The purpose of Mohawk College s Purchasing Card Policy ( policy ) is to:
Policy Number: CS-1002-2009 Policy Title: Purchasing Card Policy Policy Owner: Chief Financial Officer Effective Date: December 2, 2009 Revision Date: August 17, 2016 1. Purpose The purpose of Mohawk College
More informationASSET & DISPOSAL POLICY
ASSET & DISPOSAL POLICY Policy Reviewed and Adopted by the Board of Trustees Date Approved: September 2016 Date of Next Review: September 2018 Responsible Officer: Jill Turner (Finance Director) 1 2 Table
More informationMANITOBA GOVERNMENT PURCHASING CARD GUIDELINES
MANITOBA GOVERNMENT PURCHASING CARD GUIDELINES Prepared by: Procurement Services Effective: April 1997 TABLE OF CONTENTS Subject Page 1. Purpose... 1 2. Responsibilities... 1 3. Who Can Use Card?... 1
More informationCOUNTY OF MONTEREY PROCUREMENT CARD PROGRAM
COUNTY OF MONTEREY PROCUREMENT CARD PROGRAM COUNTY OF MONTEREY PROCUREMENT CARD PROGRAM Points of Contact County Program Coordinator The County Program Coordinator is the Purchasing Manager. The Coordinator
More informationCITY OF RAPID CITY. Financial and Rate Setting Policies for the Water and Water Reclamation Utilities
CITY OF RAPID CITY Financial and Rate Setting Policies for the Water and Water Reclamation Utilities Financial and Rate Setting Policies i City of Rapid City Financial/Rate Setting Policies for the Water
More informationWHITFIELD COUNTY, GEORGIA PURCHASING POLICY AND MANUAL January 14, 2014
1 WHITFIELD COUNTY, GEORGIA PURCHASING POLICY AND MANUAL January 14, 2014 WHITFIELD COUNTY, GEORGIA PURCHASING POLICY AND MANUAL TABLE OF CONTENTS Purchasing Policy Introduction... 3 Policy Specifics...
More informationFixed Asset Policy 1
Fixed Asset Policy 1 Version and Date Action/Notes Date Written Date to be Reviewed 1.0 01.12.16 Approved by the Board of Trustees September 2016 3 Years 2019 2.0 10.10.17 Approved by the Board of Trustees
More informationBUSINESS PRACTICES GENERAL FIXED ASSETS ADMINISTRATIVE PROCEDURES
BUSINESS PRACTICES GENERAL FIXED ASSETS PROCEDURES The purpose of these procedures is to provide guidelines and regulations for the Wilson County School System regarding fixed assets. Capitalization of
More informationPOLICY TEMPLATE. Cardholder means a University employee who is in possession of a PCard pursuant to this policy.
POLICY TEMPLATE PROCUREMENT CREDIT CARD (PCARD) Category: Approval: Responsibility: Date: Leave this blank; a category will be assigned The University Secretary, on the advice of the Policy Advisory Subcommittee,
More informationGeorge Mason University. Equipment Procedures
George Mason University Presents Equipment Procedures A Guide for Departmental Equipment Liaisons Covering the Life Cycle of Equipment Prepared by Fiscal Services Training Department January 2017 TABLE
More informationOffice of Chief of Operations State Procurement Card Program Guidelines- Office of Procurement
Office of Chief of Operations State Procurement Card Program Guidelines- Office of Procurement Introduction The Department of Finance and Administration (DFA) has adopted State Procurement Card Guidelines
More informationCOUNTY OF SONOMA. CAL-Card USER MANUAL
COUNTY OF SONOMA CAL-Card USER MANUAL DEPARTMENT OF GENERAL SERVICES PURCHASING DIVISION May 2012 TABLE OF CONTENTS SECTION PAGE NO. 1. General Information 1 2. Definitions 3 3. Authorized, Restricted
More informationINSTRUCTIONAL EQUIPMENT AND SUPPLIES PLAN
INSTRUCTIONAL EQUIPMENT AND SUPPLIES PLAN Mission Statement: The mission of Manatee Technical College is to produce highly skilled individuals and resourceful leaders through collaborative education to
More informationDepartmental Petty Cash Fund Procedures. Table of Contents. Page
Accounts Payable; MSN 3C1; Tel: 3-2580; Fax: 3-2589 Departmental Petty Cash Fund Procedures Table of Contents Petty Cash Fund Policy Statement... 2 Definitions... 2 P-Card... 3 Establishing a Petty Cash
More informationFebruary 17, Dear Mr. Wallace, Sheriff Farber and Members of the County Legislature:
THOMAS P. DiNAPOLI COMPTROLLER STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER 110 STATE STREET ALBANY, NEW YORK 12236 February 17, 2015 GABRIEL F. DEYO DEPUTY COMPTROLLER DIVISION OF LOCAL GOVERNMENT
More information5:31-7 Appendix A LOCAL AUTHORITIES - ACCOUNTING AND AUDITING
5:31-7 Appendix A LOCAL AUTHORITIES - ACCOUNTING AND AUDITING AUDIT QUESTIONNAIRE FOR AUTHORITY AUDITS EACH QUESTION MUST BE ANSWERED. PLEASE CIRCLE YES OR NO. IF ANY ARE NOT APPLICABLE, INSERT N/A AS
More informationMEMORANDUM. Approve the attached revised Vehicle Policy for referral to County Board for approval.
DU PAGE COUNTY ECONOMIC DEVELOPMENT & PLANNING Robert J. Schillerstrom, County Board Chairman ECONOMIC DEVELOPMENT WORKFORCE DEVELOPMENT BUILDING & ZONING STORMWATER PERMITTING WETLANDS PROTECTION TRANSPORTATION
More informationCHAPTER Purchase Card
CHAPTER 7 Purchase Card 8/22/2012 Draft 78 of 106 Clayton State University Internal Control Procedure Purchase Card Limit Increase Description Policy Responsible Positions Reviewed by Whom: Frequency Risk
More informationASSOCIATED STUDENT BODY FUND (ASB)
The modified accrual basis of accounting is to be used in measuring financial position and operating results unless the district had less than 1,000 full-time equivalent students the previous fiscal year
More informationPOUDRE SCHOOL DISTRICT R-1 PURCHASING MANUAL Number: 1.0 Effective Date: 7/1/07 TABLE OF CONTENTS
1 of 14 POUDRE SCHOOL DISTRICT R-1 PURCHASING MANUAL Number: 1.0 Effective Date: 7/1/07 TABLE OF CONTENTS Supersedes No: 1.0 PURCHASING OVERVIEW 1.1 PURPOSE 1.2 SCOPE 1.3 RESPONSIBILITY / AUTHORITY 1.4
More informationCAPITALIZATION OF MOVEABLE CAPITAL EQUIPMENT
CAPITALIZATION OF MOVEABLE CAPITAL EQUIPMENT Policy Statement This policy is intended to provide assistance in determining the proper accounting for capitalization of moveable capital equipment (also referred
More informationCapital and Non-Capital Equipment Disposal Presenter: Debra Ellison, Property Management
Capital and Non-Capital Equipment Disposal Presenter: Debra Ellison, Property Management AGENDA Definitions Policies and Procedures Disposal Request Documents (Transferring vs Retiring) Electronic Equipment
More informationSECTION 5 FINANCE AND ACCOUNTING
SECTION 5 FINANCE AND ACCOUNTING 5.01 ACCOUNTING POLICIES It shall be the policy of Collegiate Hall Charter School ( Collegiate Hall ) to create and maintain accounting, billing, and cash control policies,
More informationMovable and Sensitive Minor Equipment
Movable and Sensitive Minor Equipment This section applies to departmental equipment that meets the following criteria: Equipment items of a movable nature that cost $5,000 or more. Equipment items that
More informationThe Asset Management System of Tacoma School District No.10 shall:
Property and Equipment Management Regulation 6211R Objectives The Asset Management System of Tacoma School District No.10 shall: A. Provide for accountability of district land, equipment, vehicles and
More informationU.S. Government - Federal Acquisition Regulation (FAR)
The Federal Acquisition Regulation (FAR) is the principal set of rules in the Federal Acquisition Regulation System. This system consists of sets of regulations issued by agencies of the Federal government
More informationIMPREST ACCOUNTS. Policy i
Table of Contents IMPREST ACCOUNTS Policy 511.1 PURPOSE... 1.4 ESTABLISHMENT... 1.5 PETTY CASH... 1 5.1 USE AND DOCUMENTATION OF PETTY CASH... 1 5.1 PROHIBITED USES... 2 5.2 PETTY CASH REPLENISHMENT...
More informationORANGE COUNTY TRANSPORTATION AUTHORITY. CAMM Policy Manual. December 2017
CAMM Policies ORANGE COUNTY TRANSPORTATION AUTHORITY CAMM Policy Manual December 2017 This document is a step-by-step description of the CAMM Policies to inform employees on the day to day policies for
More informationCARBON COUNTY MASTERCARD PURCHASE CARD PROGRAM
CARBON COUNTY MASTERCARD PURCHASE CARD PROGRAM Procedures Manual for Carbon County Program Card Administration Name: Carbon County Clerk (307) 328-2668 Address: 415 West Pine Street, PO Box 6, Rawlins,
More informationDeSoto Independent School District Purchasing Card Manual
2015 DeSoto Independent School District American Express Travel Related Services Company, Inc. has been contracted to provide services under the American Express Corporate Purchasing Card Account program.
More informationMANSFIELD UNIVERSITY PURCHASING CARD POLICIES AND PROCEDURES GUIDE FOR CARDHOLDERS
MANSFIELD UNIVERSITY PURCHASING CARD POLICIES AND PROCEDURES GUIDE FOR CARDHOLDERS A. General Overview Mansfield University s Purchasing Card program is designed to improve efficiency in the processing
More informationSliding Fee Scale and Fee Waiver Policy and Procedure
Attachment II.F. ELC Policy Name: ELC Policy No.: Approval Date: Rev. Date(s): COA Standards: Sliding Fee Scale and Fee Waiver Policy and Procedure Pending Board Approval N/A Purpose of Policy: To give
More informationProcurement Card Procedural Manual And User s Guide
Procurement Card Procedural Manual And User s Guide September, 2008 Updated Feb., 2017 Office of Fiscal Services Purchasing Department Accounting Department Charles County Public Schools La Plata, Maryland
More informationPosting Date: Page 1 of 11 FIN & INFO Procurement Card Policies & Procedures
Posting Date: 2010-09-01 Page 1 of 11 Section # Table of Contents 1.0 Purpose 2.0 Overview 3.0 Cardholder Eligibility 4.0 Establishment of Credit Limits 5.0 Methodology 6.0 Responsibilities 7.0 Application
More information26. PURCHASING CARD POLICY
26. PURCHASING CARD POLICY POLICY It is the policy of Scott County to have a Purchasing Card Program. This program is intended to replace blanket purchase orders, purchase orders used to purchase items
More informationTITLE 70: DEPARTMENT OF FINANCE SUBCHAPTER COST AND PRICE ANALYSIS REGULATIONS
SUBCHAPTER 70-30.1 COST AND PRICE ANALYSIS REGULATIONS Part 001 General Provisions 70-30.1-001 Overview and Summary 70-30.1-005 Scope 70-30.1-010 Definitions Part 100 Policy; Cost or Pricing Data 70-30.1-101
More informationCHAPTER IX SECTION IX-ASB ASSOCIATED STUDENT BODY FUND (ASB)
CHAPTER IX SECTION IX-ASB ASSOCIATED STUDENT BODY FUND (ASB) Special Revenue Funds -- to account for the proceeds of specific revenue sources (other than expendable trust or for major capital projects)
More informationBUSINESS POLICIES AND PROCEDURES MANUAL Revised 9-14 Purchasing Services
BUSINESS POLICIES AND PROCEDURES MANUAL PURCHASING 70.08.1 OVERVIEW Departments may participate in the WSU Program, which provides the convenience of credit card purchasing for departmental-level purchases.
More informationFrequently Asked Questions
Frequently Asked Questions Pertaining to RFTP and IFB Number 16-6049 1. On RFTP page 5, paragraph C.3, the Government states, Provide a plan (first five pages) for compliance with Environmental & safety
More informationGLASA. Greater Los Angeles Softball Association. Accounting Policies & Procedures Manual
GLASA Greater Los Angeles Softball Association Accounting Policies & Procedures Manual 7/2015 TABLE OF CONTENTS I. General Practices... 1 II. Cash Receipts... 2 III. Cash Disbursements... 3 IV. Other Financial
More informationCard Services Policies & Procedures. Required Policy Approver: Senior VP, CFO, and Treasurer
Card Services Policies & Procedures Responsible Office: Comptroller s Office; Card Services Required Policy Approver: Senior VP, CFO, and Treasurer 1.0 Contents 1.0 Contents 2.0 Policy Statement 3.0 Reason
More informationAsset, Attractive Items and Inventory Management Procedure
Asset, Attractive Items and Inventory Management Procedure Policy Code: FN1835 Table of Contents Purpose... 1 Scope... 1 Legislative Context... 1 Definitions... 1 Actions... 3 All Assets & Inventory...
More informationPURCHASING CARD PROCEDURES. Accounting and Financial Services and Procurement Services
PURCHASING CARD PROCEDURES Accounting and Financial Services and Procurement Services June, 2018 Murray State University Purchasing Card Procedures Table of Contents PURPOSE... 3 CARD CONTROL... 3 Obtaining
More informationTRINITY UNIVERSITY THE PURCHASING CARD A GUIDE FOR USERS
TRINITY UNIVERSITY THE PURCHASING CARD A GUIDE FOR USERS THE PURCHASING CARD IS FOR UNIVERSITY BUSINESS ONLY AND MUST NOT BE USED FOR ANY PERSONAL TRANSACTIONS. Questions concerning permissibility of a
More informationFINANCIAL ADMINISTRATION MANUAL
Issue Date: November 2017 Effective Date: Immediate Responsible Agency: Office of the Comptroller General Chapter: ACCOUNTING FOR EXPENDITURES Directive No: 700 Directive Title: CHAPTER INDEX 703 Recording
More informationCash Management Policy Knox County Housing Authority 216 W. Simmons St. Galesburg, IL (309)
Article I. Purpose / Scope of the Policy Cash Management Policy 216 W. Simmons St. Galesburg, IL 61401 (309) 342-8129 Section 1.01 The follows the best practices when it comes to cash management. These
More informationCity of Lawrence, Kansas. Purchasing Card Guidelines
City of Lawrence, Kansas Purchasing Card Guidelines Updated 2011 Table of Contents OVERVIEW... 1 REQUESTING YOUR PURCHASING CARD... 2 RESPONSIBILITIES... 2 CARDHOLDER... 2 DEPARTMENT COORDINATORS... 4
More informationState of West Virginia Purchasing Card Program. Presented by: Travis Mulanax Training Administrator
State of West Virginia Purchasing Card Program Presented by: Travis Mulanax Training Administrator General Information General Information History The West Virginia State Purchasing Card Program was created
More informationPurchase Card Program Cardholder Manual
Purchase Card Program Cardholder Manual This is an example of a PURCHASE CARD PROGRAM MANUAL ( P-Card ). The example policies and forms can be used as a guide in the development of your own P-Card Manual.
More informationSHARED SERVICES Office of Financial Services
SHARED SERVICES Services Procedure Title: Procedure Number: Petty Cash DHS OHA-040-017-01 Version: 1.0 Effective Date: 03/28/2014 Jim Scherzinger, DHS Chief Operating Officer Suzanne Hoffman, OHA Chief
More informationTutorial Letter 201/1/2015
/2015 Tutorial Letter 201/1/2015 THE INTERNAL AUDIT PROCESS: TEST OF CONTROLS AUI3702 Semester 1 Department of Auditing This tutorial letter contains important information about your module. Bar code CONTENTS
More informationExpress Exchange Agreement
Express Exchange Agreement Customer and Offer Information Date of this Offer: Customer P.O. #: Customer Phone: Customer: Customer Fax: Article sold by Aero-Zone: Part Number: Serial Number: Condition:
More informationBERKELEY COUNTY FILE: DM
1 BERKELEY COUNTY FILE: DM 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 CORPORATE PURCHASING CARD PROGRAM I. Authority
More informationUNC Business Process Standards. Capital Assets. Revised June 2016
UNC Business Process Standards Capital Assets Revised June 2016 Issued / Revised by the UNC Office of Compliance and Audit Services Introduction Purpose This document provides the baseline standards for
More informationOKEECHOBEE COUNTY PROCUREMENT POLICY
OKEECHOBEE COUNTY PROCUREMENT POLICY I. SCOPE Purchasing authority is vested in the Office of the County Administrator, subject to limitations prescribed herein. This policy applies to expenditure(s) of
More informationEQUIPMENT INTERCHANGE AGREEMENT COVER LETTER
EQUIPMENT INTERCHANGE AGREEMENT COVER LETTER Attached find our Equipment Interchange Agreement, please complete pages 3 and signature page, execute signature page, and email to vfraga@antillean.com. Also
More informationPART I PURPOSE AND SCOPE
PROCEDURE TITLE Executive Sponsor RESEARCH ASSET MANAGEMENT PROCEDURE - Vice-Principal Administration and Finance - Vice-Principal Research and Innovation Initial Approval Date February 13, 2018 Date of
More informationPURCHASING CARD USER S GUIDE
PURCHASING CARD USER S GUIDE 1. OVERVIEW OF THE PURCHASING CARD (P-Card) PROGRAM 1.1 Purpose This program is designed to dramatically improve efficiency in purchasing low dollar goods and services for
More informationC. BACKGROUND The City approved a Policy and Procedures for Credit Cards effective January 1, 2018.
Canton City Health District Fiscal Final POLICY AND PROCEDURE SUBJECT/TITLE: Credit Card Policy APPLICABILITY: Administration and Division Leaders CONTACT PERSON & DIVISION: Fiscal Officer, Administration
More informationDONOR ADVISED FUND AGREEMENT
DONOR ADVISED FUND AGREEMENT THIS AGREEMENT (the Agreement ), is made and entered into on the day of 2013, by and between (hereinafter the Donor"), who is a resident of, Alabama, and the COMMUNITY FOUNDATION
More informationEquipment Policy Manual
Equipment Policy Manual Last Revised: August 2017 SUPERSEDES ALL PREVIOUS DOCUMENTATION Revisions effective upon issuance, unless otherwise noted. I. Northwestern University Equipment Policy Manual....2
More informationCHAPTER 9 Information Unique to Each Fund
CHAPTER 9 Information Unique to Each Fund Table of Contents Page INTRODUCTION... 1 GENERAL FUND... 1 ASSOCIATED STUDENT BODY FUND (ASB)... 2 Introduction... 2 Associated Student Body Moneys... 2 Trust
More informationADMINISTRATIVE REGULATION AR: DATE APPROVED August 7, 2018 ORIGINATING DEPARTMENT:
ADMINISTRATIVE REGULATION AR: 9.17-4 DATE APPROVED August 7, 2018 SUBJECT: ORIGINATING DEPARTMENT: Purchase Card Program Management & Budget Page 1 of 5 POLICY: a. The Citrus County Board of County Commissioners'
More informationFinancial Services Procurement Card Policies and Procedures. Table of Contents
Table of Contents 1.0 Purpose... 2 2.0 Applicability... 2 3.0 Definitions... 2 4.0 Card Issuing Bank... 3 5.0 Program Benefits... 3 6.0 Compliance with University Procurement Policies... 3 7.0 Procedures...
More information1.3. OGC must approve all equipment purchases on sponsored projects.
Authority VICE CHANCELLOR FOR RESEARCH & GRADUATE STUDIES Division of Research & Graduate Studies Office of Grants and Contracts Title Classification PRR Subject EQUIPMENT PURCHASES RULE POST AWARD SPONSORED
More information