Receiving and Inventory Control

Policy

It is the policy of the College to be in compliance with all RCW’s and WAC’s governing receiving and inventory of College assets as outlined in the OFM State Administrative and Accounting Manual (S.A.A.M.).

所有学院财产仅可用于学院的正式活动.  Assets may not be loaned to other organizations nor may they be used by College staff for personal use.

Purpose

The purpose of receiving and inventory control is to provide accountability over the College’s assets and to gather and maintain the information needed in the fixed asset 编制财务报表的制度.

To Whom Does This Policy Apply

这项政策适用于所有澳门威尼斯人在线赌场的员工、学生和社区 members who utilize state resources.

References

RCW 43.19.1917年国有设备记录

S.A.A.M. Chapter 30 - Capital Assets

Definitions

Accessories or attachments to assets - unit or equipment with: 1) asset value over five thousand dollars ($5,000), 2) adds useful life to an existing capital asset and 3) does not replace the original asset. Such items must be purchased, transferred, coded, recorded, tagged and inventoried 在本办法规定的固定资产系统内.

Administrator -被授权代表学院部门批准采购的人员 并有权重新分配或剩余资产.

Asset Value - the acquisition cost of an asset calculated 1) without regard for trade in allowance 2) including taxes, installation and/or calibration charges, 3) freight and 4) educational 其他折扣也考虑在内了.

Capital Asset -项目或设备:1)资产价值超过五千美元($5,000) useful life of one or more years, and 3) legally considered either real or personal property. Such items must be purchased, transferred, coded, recorded, tagged and inventoried 在本办法规定的固定资产系统内.

Fabricated asset —由学院部门建造供学院使用的物品或设备. Such items should be coded as equipment five thousand dollars ($5,000), 2) a useful life of one or more when the fabrication charges are made and treated as a capital or non-inventoried asset as described above. 建筑中使用的所有劳动力、供应品和材料 should be considered the asset value. 制造商必须通知接收人员 to code, record, tag and prepare an inventory input form for the item as soon as it is completed.

Fixed assets system -用于记录和核算所有资本资产的盘存系统.

Gift - a capital, small and attractive or non-inventoried asset received without any college expense incurred. 澳门威尼斯人在线赌场基金会必须正式接受所有申请 捐赠，包括为某一特定地区或目的指定的礼物. The Tacoma 社区学院基金会应书面通知采购办公室 捐赠要包括物品的描述，接收单位，地点，价值 礼品、捐赠人姓名及收到日期. 该资产应视为资本; 小而有吸引力的或如上所述的非库存资产. The value of the 赠与应当视为资产价值.

Non-inventoried assets -项目或设备:1)资产价值低于五千($5,000)美元;2) a useful life of more than one year 3) does not meet the definition of a capital asset. Such items must be inventoried according to the internal procedures of each department.

Office of Financial Management (OFM) ——负责监管国有资产的华盛顿州机构.

Property -任何属于学院的资产、材料、设备或供应品.

Property custodian - person assigned by a department administrator to maintain the department’s property list and work with the assigned inventory inspector during the biannual physical inventory.

Small and Attractive Assets - 武器、火器及所有物品在商品类别代码主要组别为10XX 价值低于五千美元(五千美元)的资产.

Surplus property - any unserviceable, obsolete or excess college assets, materials, equipment or supplies, 有标签的和没有标签的，不管这个项目是不是大学的一部分 fixed assets system.

Transferred asset - item or equipment received from another government (federal, state or local) agency (often with freight the only cash expenditure) shall be treated as a capital, small 以及如上所述的有吸引力的或非库存资产. The cost shown on the 转让文件应当视为资产价值.

Procedure

The Director of Financial Services is responsible for developing and administering 物业管理流程和固定资产系统的数据完整性.

每一位署长或其代表负责制订程序，以 maintain physical control and maintenance over all assets (inventoried and non-inventoried) 采购并分配给他们的部门.

金融服务人员负责:

• recording and maintaining inventory records of capital assets in the fixed asset system,
• preparing asset inventory reports,
• 协调两年一次的实物清查和
• 核对财产库存和财务记录

 

接收、标记和交付财产:  All material acquisitions shall be received by the College’s Receiving department.  学院对所有交付的财产负责.  The campus Receiving operation is responsible for:

• Delivering information technology related goods to the Information System (IS) staff.  The IS staff is responsible for delivering and installing all information technology ( IT ) related property.
• 将非信息技术相关的物品交付给订购部门 unless delegated to someone else.
• 除非授权，否则在将所有资本资产交付给部门之前都要进行标记 to another area. 接待人员负责分配和永久接待 在这些资产上粘贴大学库存标签和其他识别标记 as appropriate.  将协调直接向场外中心交付资本资产 与收货部合作，确保物品有适当的标签.  The college inventory 标签编号必须在设备盘点输入表上注明，以便录入 固定资产制度由金融服务.

Lost or Stolen Property: If property is missing, the Administrator or their delegate must notify the campus 公安机关应当注明失物及其失物情况 the item was lost or stolen. 一名公共安全官员将按要求完成报告 and notify the Vice President of Administrative Services and in the case of a capital 资产，金融服务部门.  在调查结束后， campus Public Safety office will forward a copy of the case report to the Vice President of Administrative Services, the affected Administrator and, in the case of a capital 资产，金融服务部门.

If evidence clearly indicates a capital asset has been stolen, the Purchasing Manager shall prepare and file a GA form 267A internally, including any back-up material in 加上公共安全部的案件报告. Notification to the State Auditor’s Office, Risk Management and Attorney General will be made, if required, by the Vice President of Administrative Services.

Small and Attractive Assets:  OFM requires each agency to perform a risk assessment (both financial and operational) on the agency's assets to identify those assets that are particularly at risk or vulnerable to loss.  经认定不符合州对资本定义的资产 资产被认为是小而有吸引力的资产.

OFM requires, at minimum, that all items described in commodity class code major group 1005-1095 defined as Weapons, 采购产品火器，信号枪和配件 will be considered 作为小而有吸引力的资产进行管理.

澳门威尼斯人在线赌场在决定哪些资产时考虑了几个因素 应该被列入小而有吸引力的资产类别吗. 

The first was whether or not tracking the item would provide a disincentive for theft.  It was determined that, in most cases, tagging an item would not necessarily by itself prevent it from being stolen. 

Secondly, would tagging allow any lost or stolen items to be more readily identified?

Third, information technology related and electronic devices valued at less than $5,000 have a relatively short useful life and are routinely replaced rather than repaired.

The College determined the cost to tag and inventory any item with an original purchase 不到5000美元的成本超过了收益.

As a result of this consideration, Tacoma Community College will tag, input into the fixed asset inventory system and manage only those assets within the commodity class code major group 1005-1095 to be considered as small and attractive, as required by OFM.  包括在这类商品中的资产的例子如下: 采购产品火器，信号枪和配件.

金融服务将每年审查和更新这一程序，以确定是否 changes in technology or theft experience warrant inclusion of any additional assets as small and attractive.

每一位署长或其代表负责制订程序，以 maintain physical control and maintenance over all assets (inventoried and non-inventoried) 采购并分配给他们的部门.  程序可能包括签收表格、 资产清单、锁柜等.

Physical Inventory:  每个部门都必须对所有有标签的资本进行清点 assets.

Financial Services will conduct a campus wide inventory of tagged capital assets at least once each biennium, working with departmental staff to reconcile the inventory.

各部门管理员将指派专人担任物业保管人 the department.

在盘点期间，工作人员会注意到物业清单上的例外情况，例如:

• Asset on inventory list but not found;
• Asset found but not on inventory list;
• Incorrect description or location

A report of the results of the campus-wide physical inventory will be maintained by Financial Services.