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					UNC – Chapel Hill – Facilities Services – Accountability for Equipment



 ACCOUNTABILITY FOR EQUIPMENT


 Document Info

 Revised date: January, 2007 – Effective date: 1990s

 Contact: Edd Lovette, Building Services Department, UNC Division of Facilities Services, CB
 1815; 919-962-4633

 Category: Procedure

 Purpose: This document describes the procedures for acquiring and disposing of tools and
 equipment and describes the responsibilities and procedures of the Facilities Services
 Division to assure that purchases are properly identified and entered into the inventory.


 Overview of Equipment Tracking & Accountability
 All University equipment is classified as either moveable or plant equipment. All moveable
 equipment costing more than $5000 that has a life-span of one year or more is capitalized.
 The University requires that all capitalized equipment be tracked from purchase to disposal.
 This inventory is tracked by assignment of a Property Number issued by Asset Accounting in
 the Controller's Office.

 The Facilities Services Division has its own, more stringent requirements based on its twin
 needs (1) to track the large amount of tools and equipment, both above and below the
 amount of concern to Asset Accounting, that is assigned to its employees and (2) to perform
 periodic inspection and maintenance on equipment both fixed and moveable.


 Equipment Classes
 The Facilities Services Division recognizes four types of equipment: plant equipment, major
 equipment, minor equipment, and window air conditioners. Each is tracked using slightly
 different procedures.


 Plant Equipment
 Plant Equipment is non-moveable equipment identified by a Facilities Services # and
 included in the Preventive Maintenance program. Examples are water coolers, air handlers,
 and water stills.


 Major Equipment
 Major equipment includes all moveable equipment having a unit price in excess of the
 capitalization minimum established by Asset Accounting (currently $5000). More inclusive
 definitions may be established for each Superintendent’s area by the responsible Director.
 The appropriate Director establishes the definition for the administrative and staff areas.
 Complete details by superintendent are listed below.



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UNC – Chapel Hill – Facilities Services – Accountability for Equipment

 Examples of major equipment are power tools, hoists, and sewer equipment.

 When applicable, Superintendents should establish kits of minor equipment for each shop to
 be tracked as a single item of major equipment. If there is a list of, say, 20 small tools (i.e.,
 what would otherwise be classified as minor equipment) that each trades person in that
 shop is issued, the Superintendent should define a Kit that would be tracked as an item of
 Major Equipment. The trades person would be responsible for maintaining a complete kit.

 As a general rule, all areas within Facilities Services classify equipment with a value in
 excess of $500 as major equipment. A complete list of the current rules & exceptions by
 superintendent follows:

                                                      Major Equipment Rules by Superintendent
                  Area       Superintendent        >$500 not tracked     tracked even if < $500
  Design & Construction          Construction                                             Ladders
              Services
      Building Services          Maintenance                                           Amprobes
                                        HVAC
                             Housing Support


               Grounds                                      Push Mowers ……………………………………………
         Housekeeping                            …………………………………..       ……………………………………………

 Figure 1: Rules for Equipment Accountability by Superintendent


 Minor Equipment
 Moveable equipment that falls below the major equipment limit for each Superintendent is
 classified as Minor Equipment. Minor Equipment is assigned to either a shop employee or a
 Supervisor, and accountable for by the Superintendent. Examples are hand tools and safety
 equipment.


 Window Air Conditioners
 Window units are separated because they are portable, and below the limits set by Asset
 Accounting yet they are assigned to no individual and are tagged for Preventive
 Maintenance with a Facilities Services #.


 Equipment Status for Major Equipment
 A Form E/S 102 (Moveable Equipment – Notice of Disposal or Change in Location) must be
 submitted whenever a piece of Major Equipment changes status. One of the disposition
 statuses defined below must be checked on all forms.


 Cannot Locate




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 As soon as equipment turns up missing it should be reported as cannot locate. The
 employee assigned responsibility must prepare a written evaluation of the reason for the
 loss when the equipment is first reported as missing. The employee may be asked to
 reimburse the Facilities Services Division for the equipment.


 Stolen
 When equipment turns up missing and it is presumed to be stolen, the supervisor or
 individual responsible for the equipment must contact the UNC-CH Public Safety Department
 immediately. A copy of the police record must be attached to the Form E/S 102.


 Bid Sale From Department
 Since the Facilities Services Division handles all equipment sales through Materials
 Management Surplus, this section should not be used. Note that on the sale of surplus
 equipment purchased through Facilities Services Trust Funds, Facilities will be given the
 proceeds of the sale via check from the State Surplus Division.


 Trade-Ins
 If a piece of major equipment is traded in on the purchase of a new piece of equipment, this
 block is checked and all of the required information must be completed. Note that the item’s
 Asset Property Number (bar code or decal) must be removed and affixed to the E/S 102
 form in this instance.


 Scrapped for Parts
 Equipment that is beyond repair and that will be salvaged for use as spare parts on similar
 items must be reported as scrapped. Note that the equipment must not be discarded,
 and that the remains must be sent to Surplus Property along with the bar code or decal.


 Surplus Property
 When a piece of equipment becomes obsolete, it is then surplused. Equipment being
 surplused is taken to the Surplus Property Warehouse where a written receipt is issued. This
 receipt, Form P-110, must be attached to the E/S 102 and brought to the Business
 Operations’ Cost Accounting & Billing Office, where a copy is kept on file and a copy is sent
 to the Asset Accounting Office. Note that the equipment’s Asset Property Number (bar code
 and/or decal) is left on the piece of equipment being surplused. However, if the equipment
 also has a Facilities Services #, that tag should be removed and attached to the E/S 102
 Form.


 Transfer
 When a piece of equipment is no longer needed by a department within Facilities Services, it
 should first be made available to other Facilities Services departments provided that it is the
 type of item that might be of interest or use to other areas. If there is not a use within



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 Facilities, then the equipment may be transferred to other departments on campus provided
 that the department director responsible for the area grants prior approval. If an item is to
 be transferred to another agency or institution within the State, prior University approval is
 required. See the University Business Manual, ASA Policy Statement #6. Note that all of the
 information required on the E/S 102 must be completed when this disposition is designated.


 Accountability for Minor Equipment
 Each Superintendent is accountable for equipment issued to the personnel in his or her
 area. Each employee is required to sign for tools and equipment in accordance with the
 Equipment/Tool Assignment form. The Superintendents will maintain these forms in their
 offices. Generally, Supervisors will sign for minor equipment not assignable to an individual.

 Employees may be required to replace lost tools in accordance with the statement they sign.
 In the event of extenuating circumstances, Superintendents will decide whether the
 employee is accountable for the loss.

 The appropriate Director may require spot checks of tool inventories on an unannounced
 basis.


 Accountability for Major Equipment
 Accountability for major equipment items is shared by each department director,
 superintendent, and the Facilities Services Cost Accounting & Billing Office. Each employee
 is required to sign a Major Equipment Assignment Card for each item. These forms are kept
 in the Cost Accounting & Billing Office. Generally, supervisors will sign for equipment not
 assignable to an individual.

 Periodically, the Cost Accounting & Billing Office prepares a report of all major equipment
 assignments for inventory and audit. These should be annotated and initialed, and the
 attached cover letter signed. These signed reports have the same weight as the Equipment
 Assignment Cards and at the end of inventory, replace them in the files.

 Any losses or major damages to major equipment must be reported immediately on the
 Form E/S 102 (form available from Cost Accounting & Billing Office). This form includes an
 evaluation of the reason for the loss and, if possible, a fixing of responsibility for the loss. In
 the event of extenuating circumstances, the appropriate Director may excuse an employee
 from liability.


 Designated Responsibility for Equipment
 Each director may designate an office with primary responsibility for maintaining records of
 Major Equipment for each Superintendent in the computerized Equipment & Tools system.

 Each office so designated must ensure that all items of interest to the Asset Control Office
 will be reported using such procedures as Asset Control may establish. Each Superintendent
 may establish classifications of tools so tracked. The Cost Accounting & Billing Office
 maintains and audits the records for all Superintendents.



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                               Division    Operations Center                       Control Office
    Director of Business Operations                                     Cost Accounting & Billing
    Design & Construction Services                Construction          Cost Accounting & Billing
                   Building Services              Maintenance           Cost Accounting & Billing
                                                         HVAC           Cost Accounting & Billing
        ______________________                         Housing                  Housing Support
                                                       Support                   Superintendent
                              Grounds                 Grounds         Director, Grounds Services
                          Housekeeping                           Director, Housekeeping Services

 Figure 2: Equipment Responsibility


 Accountability for Plant Equipment & Window Air Conditioners
 Plant Equipment and Window Air Conditioners are maintained by the Facilities Services
 Division under the Preventive Maintenance program.

 The Cost Accounting & Billing Office receives notice of all Plant Equipment purchased from
 an outside vendor by receipt of a copy of the purchase order.

 Asset Management tags equipment costing over $5,000 with an Asset Property Number.
 Asset Management forwards Cost Accounting & Billing Office a report of equipment costing
 over $5,000 at which time location of equipment is identified.

 Building Services’ Preventive Maintenance group will inventory new plant equipment:

 1. Notice to inventory purchases from an outside vendor will be issued as soon as complete
    payment is approved to the vendor or on project closing, whichever the preventive
    maintenance group is notified of first.

 2. Notice to inventory purchases from the General Storeroom will be issued as soon as
    notice is received by the preventive maintenance group.

 The preventive maintenance group will affix a Facilities Services #, and prepare the
 appropriate Data Card(s). The preventive maintenance group will then add the equipment to
 the Preventive Maintenance System:


 Relocation of Plant Equipment
 The supervisor of the shop that is relocating the equipment is responsible for preparing a
 Notice of Plant Equipment and Window Air Conditioners and forwarding to the preventive
 maintenance group. The Facilities Services # shall remain on the equipment. Equipment
 that is placed in storage is considered to be relocated.

 Upon receipt of the Notice, the preventive maintenance group will make the appropriate
 changes to the Preventive Maintenance and the Equipment & Tool systems.




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 Surplus/Scrap of Plant Equipment and Window Air Conditioners:
 When a piece of Plant Equipment and/or Window Air Conditioner is surplused or removed,
 the Facilities Services # will be removed from the Window Air Conditioner or Plant
 Equipment before it is transported to the Surplus Property Office. The supervisor of the shop
 that is relocating the equipment is responsible for preparing the Notice of Plant Equipment
 and Window Air Conditioners to report the removal. The Facilities Services # should be
 affixed to the form, as the equipment is no longer to be maintained. If the equipment has
 an Asset Property Number attached, this number is to remain on the equipment. This
 procedure and the preparation of the Surplus Property & Drayage Form are covered in the
 University Business Manual under Equipment.

 The completed Notice, accompanied by the Form, is delivered to the Cost Accounting &
 Billing Group final routing & processing. Cost Accounting & Billing will notify the Preventive
 Maintenance Group so that the equipment is removed from the preventive maintenance
 system.


 Forms for Equipment Tracking & Reporting
 The forms used for Equipment Accountability can be obtained from the Cost Accounting &
 Billing Group.




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