CMA # 5809 MANAGING PERSONAL PROPERTY AND CONSUMABLE SUPPLIES. [Effective Date: October 10, 2006; Revised: October 1, 2008, December 15, 2014]

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