Transcript ppFirst1 - University of Arizona

February 2015
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Property Management
Susan Richmond
Michael Aramian
Matthew Hohl
Michael (Mike) Mitchell
Kelsey Haight
www.fso.arizona.edu/capital-finance
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
621-9592
621-5271
621-8611
621-8610
626-5592
Sponsored Projects Services www.sps.arizona.edu/
Jennifer Brown
Surplus Property
Veronica Olivares
Amy Rodriguez
Real Estate Administration
Jose Teran
[email protected]
626-6676
www.pacs.arizona.edu/surplus
[email protected]
[email protected]
621-1754
621-4774
www.space.arizona.edu/
[email protected]
621-1813
Risk Management and Safety www.risk.arizona.edu/
Joy Baine
Motor Pool
Paul Yartz
[email protected]
621-1790
www.fm.arizona.edu/fm-dept/MotorPool.html
[email protected]
621-5541
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
Code of Federal Regulations (CFR) / Office of
Management & Budget (OMB)




Title 2 CFR Part 215 (OMB Circular A-110)*
Title 2 CFR Part 220 (OMB Circular A-21)*
Title 48 CFR Part 45 – Federal Acquisition Regulations (FAR)
State of Arizona regulations

Arizona Revised Statues (ARS)
 A.R.S. § 35-131
 A.R.S. § 41-701
 A.R.S. § 41-722

Arizona Board of Regents (ABOR)


ABOR policy 3-801 and 3-802
Property Management Manual

http://policy.fso.arizona.edu/pmm
*Note: Effective December 26, 2014 Omni Circular (“Super Circular”) will be the authoritative
guidance
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
Equipment must meet all of the following criteria to be
considered moveable equipment:





Useful Life greater than one year,
Free Standing,
Movable or Portable,
Complete in Itself, and
Will not lose Identity when affixed to or installed in another asset
Capital
Non-capital
Acquisition Cost of $5,000.00
or greater
 Asset Status:
 A – Active & Identifiable
 F – Federal-Owned Active
 L – Lost
 All are required to be tagged


Acquisition Cost between
$1,000.00 and $4,999.99
 Asset Status:
 N - Non-Capital Active
 Only specific categories of
Non-Capital are required to
be tagged
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
Non-Capital Equipment Tagging

Required
 Federal/Sponsor Titled Equipment (including less than $1,000,





per terms and conditions of grant, contract, or agreement)
Vehicles (of any value) for insurance and titling purposes
Computers for State reporting requirements
Weapons and Firearms
Federal/Sponsor Funded Equipment per terms and conditions
of grant, contract, or agreement
Optional
 All other equipment that meet the definition of moveable
equipment and are requested by the department
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
Costs Associated with Moveable Equipment
Included

Operating System Software






Excluded

Example: Microsoft Windows
Initial installation
Initial Training required to
operate the equipment
Freight
Shipping and Handling
Taxes (Sales Tax or Use Tax)
Application Software




Example: Microsoft Office
Maintenance Contracts
(Extended Warranties)
Replacement Parts
Repairs and Maintenance
(Servicing)
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
Object Codes for Movable Equipment
Capital - University Owned
Capital - Non-University Owned
For Expenses less than $5,000
For Expenses less than $5,000
5750 – Materials Fabrication – UA Owned
5751 – Materials Fabrication – Not UA Owned
For Expenses greater than $5,000
For Expenses greater than $5,000
7610 – Agricultural Machines & Equipment
7620 – Data Processing Equipment
7630 – Educational Equipment
7760 – Capital Equipment - Other Owned
7650 – Household & Related
Non-Capital - University Owned
5720 – Non Capital Inventoried Equip-UA Owned
7660 – Medical Equipment
Non-Capital – Non-University Owned
7670 – Office Equipment & Fixtures
5721 – NonCap Inventoried Equip Not-UA Owned
7680 – Reproduction Equipment
7690 – Scientific Equipment
7710 – Shop/Construction/Maintenance - Equipment
7720 – Gasoline Powered Transportation Equipment
7721 – Alternative Fuel Transportation Equipment
7730 – Other Equipment
Note: All object codes in 5XXX range will incur Indirect Cost (IDC) charges
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
Assets by Ownership

University Titled - Equipment owned by the University despite the funding
source
Sponsor Titled - Equipment titled to a non-federal sponsor
 Federally Titled - Equipment titled to a Federal sponsor


Assets by Construct

Purchased Capital - Equipment with acquisition cost of $5,000 or more that is
ready for use and might require some assembly. Such assets are normally
manufactured and assembled by an entity other than the University

Fabricated Capital - Equipment constructed by the University that at some
point will exceed $5,000 in cost. Fabricated capital is manufactured by the University
from purchased parts

Deliverable - Fabricated or purchased equipment that will be shipped to the
sponsor at some point. Such equipment is not a University property but the
University is responsible for it as long as it is in the University’s possession

Shell – Assets containing ONLY raw material that will be used in any current or
future fabrication projects
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
Deliverables are…

Equipment that is purchased or fabricated and will be delivered to
a sponsor
 Capital deliverables will have a ‘D’ tag
 Non-capital deliverables will have an ‘N’ tag

Guideline concerning Deliverables
Principal Investigators (PI)s must request a tag number from
Property Management prior to any purchases or work done to
create the asset
 The assigned tag number must be referenced in the body and notes
section of all acquisition documents
 The cost of a deliverable may consist of equipment, parts and
supplies as well as work done by various workshops

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Asset Information by Tag, Title, Status Code, Account and Agency Code
Title
Asset Status
Account
Owner/Agency
(Ownership)
Code
(Begins with)
Code *
University
N
1,2,5
11235
N-Tag
Federally Funded / University
N
3,4
5XXXX/61317
University
A,L,N
1,2,5
11235
A-Tag **
Federally Funded / University
A,L,N
3,4
5XXXX/61317
Federal/Sponsor
N
3,4
5XXXX
S-Tag
Federal/Sponsor
F
3,4
5XXXX
D-Tag
Federal/Sponsor
F
3,4
5XXXX
F-Tag ***
University
A
1,2,5
11235
* Note: All Agency Codes for 3 & 4 accounts are determined by the Sponsored Projects Services' Property
Administrator
** Note: Non-capital equipment created before the capitalization limit change in 2002 have A-tags but have an
Asset Status of ‘N’
*** Note: F-Tags are for FSO tracking purposes only and are not sent out to departments
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
What is CAM?
Capital Asset Management module
 University’s official inventory system used to track and maintain
records of Movable Equipment


What is CAB?
Capital Asset Builder module
 Pending Transactions housed in CAB are fed from:

 Purchasing and Accounts Payable (AP)
 General Ledger (GL) documents

This module is used to process transactions for Capital Movable
purchases into CAM to:
 Create new assets
 Modify the cost of existing assets
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Adding Capital Equipment to UAccess Financials CAM
Purchasing and
Accounts Payable

Requisition (REQS)


General Ledger

Most Commonly Used
Purchase New Equipment

1. Individual

2. One System

3. Multiple Systems

Add to Existing
Internal Billing (IB)
P-card (PCDO)
Service Billing (SB)
Disbursement Voucher (DV)
1. Modification
2. Fabrication
The Capital Asset Tab (REQS) functions differently from the Capital Edit Tab (GL)
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Purchasing and Accounts Payable
Requisition
Purchase
Order
Payment
Request(s)
CAB
Asset
Creation in
CAM
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Requisitions: Capital Asset Tab – System Selection
Determine if an
equipment is
being
purchased
• Fill in the accounting
information as required
Determine the
Capital Asset
System Type
• Individual Assets
• One System
• Multiple Systems
Determine the
Capital Asset
System State
• Modify Existing
• New System
Selection Expands the Tab
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Requisitions: Capital Asset Tab – System Selection
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Requisitions: Capital Asset Tab – System Detail
Enter notes related to the asset(s)
Quantity of Assets
Describe the System
Manufacturer and Model
# are Required
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Requisitions: Capital Asset Tab – Location
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Requisitions: Capital Asset Tab – Capital Asset Items
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Requisitions: Capital Asset Tab – Multiple Systems
Add the Campus Code, Building and Room Number; Model Number; Serial Number;
and Responsible Person and specify what lines go together to make up each system
Line 1 is one system. Lines 2 & 3 are a separate system.
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Requisitions: Capital Asset Tab – Fabrication
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Things to remember while creating a Requisition
•
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•
•
•
•
•
•
•
•
Line Items must have a Quantity
Building and Room Number must be valid
Room Numbers are at least 4 characters (both alpha and numeric) and usually begin with ‘0’
Portable Assets have NO RM LC as room but we still need a building number
Do not try to add the same asset number twice when modifying
Click the add button to add the location
For Capital Trade-Ins, don’t forget to check the box labeled “Assigned to Trade In”, on the line
with the Trade-In asset. By checking this box, you’ll be able to input needed information for the
asset being traded-In in the ‘Capital Trade In’ tab
For Non-Capital Trade-Ins, please avoid filling up the ‘Non-Capital Trade In’ tab as currently it is
advised not to be populated instead, reduce the amount of Trade-In from the actual line and make
notation in the description
Please refrain from keying in any information (even a single character) in any field that is not
intended to be populated
Don’t hesitate to add notes as they can be helpful at all times
Always attach a copy of the Quote in which the document is based on since all numbers on the
requisition need to be verified against it
Note that the accounts used in the ‘Full Order Discount’ tab will be applied only against lines with
the same object codes
And above all, pick up the phone and call us if you have any questions
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Financial documents (General Ledger) processed into CAB
General
Ledger
•Create
•Apply Payment
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Other GL Documents

Other Documents with Capital Edit Tab
Distribution of Income and Expense (DI)
 General Error Correction (GEC)



These Documents are mainly used to Correct Transactions that
have already been entered into UAccess Financials
Year End Documents (YEDI and YEGEC)

Must be completed by date given to departments
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Loaned, Donated or Sponsor Provided Assets


Assets that are loaned, donated or provided by the sponsor, do
not go through the normal UAccsss Financials document
routing. The departments are therefore required to complete
the “Property Management - Equipment Receipt Form”.
This form is located in the Financial Services Office website
(below link) under E-Forms section (see next page for image)

http://www.fso.arizona.edu/capital-finance
Gifts


Assets that are given to the University as gift must be
processed via the Gift Office.
Contact the Gift Office or visit their website to obtain more
information on how to report a gift.
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Property Management - Equipment Receipt Form
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Adding Non-Capital Equipment

Please provide the
following by adding a note
to the Notes Tab:

Asset / Edit Tab
Does NOT Exist
For Non-Capital Purchases








Quantity
Description
Manufacturer
Model Number
Serial Number
Responsible person
Building Number
Room Number
Attach Invoice
* Note: Providing us this information right away helps
us to approve documents and mail out your property
tags faster.
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



Property Management sends tags for new assets (along
with ‘Asset Inquiry’ sheets) to departments daily
Tags must be affixed to equipment in the most accessible
spot for easy viewing and scanning
All Federally Titled equipment must also contain the
‘Property of the Federal Government Do Not Destroy’ tag
‘Part of Tag #’ tags are issued for asset components
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




No tags are issued for Shell Assets (‘F’ tags) as they only
contain raw material
Certain equipment can be exempted from tagging due to:
 Their size
 Physical properties
 Type of use
 Location/Accessibility
Identifying information must be maintained by the
department using the equipment
Records should be organized with tags attached
All related information must be easily accessible
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

Log in to UAccess Financials
Go to Main Menu
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Click Here
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Mandatory: Always put the A- or N-tag in
Description field & a brief explanation of
change being made.
Optional: Date
Optional: Reason for change
Editable by Asset
Custodian
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On-Campus
OR
Off-Campus
Editable by
Asset
Custodian
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

Equipment taken off Campus must have the “Certification
Statement for Off Campus Location/Use of Equipment”
completed
A completed form must be…
Signed by the Department Head
 Placed on file in departmental records



UAccess CAM must be updated with the new location
information
This form is located in the Financial Services Office
website (below link) under E-Forms section

http://www.fso.arizona.edu/capital-finance
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Transfers



Transfer of an asset(s)
without exchange of funds
Two departments negotiate
trade.
Contact Property
Management & provide:




Proof of agreement by both
parties
Receiving Department (Org
Code) & account *
New location of asset
Tag Number(s) of asset(s)
being transferred
Sales




Transfer of an asset(s) with
exchange of funds
Two departments negotiate
trade & price
Prepare a Transfer of Funds
(TF) document
Contact Property
Management & provide:




Proof of agreement by both
parties
Receiving Department (Org
Code) & account *
New location of asset
Tag Number(s) of asset(s)
being transferred
*Note: Account is for transfer purposes only, it is not used to charge the account or change the payment information
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
Principal Investigators (PIs)transferring to the
University along with their equipment must present:
A letter of permission to bring along the equipment
 A listing of equipment containing the following
information:








Description
Acquisition (In-Service Date) date
Cost or Fair Market Value
Manufacturer
Model number
Serial number
Building and room number where the equipment will be located
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
Following conditions must be met for PIs to transfer
equipment to another institution:

Equipment must have been purchased
 Entirely* on sponsored accounts (3000000-4999999)**,
 Obtained as government-furnished equipment,
 Or purchased on restricted accounts (non-university funded)


Equipment must be used in the conduct of a research project
Equipment must be titled to an eligible institution
 Property cannot be transferred to an individual or for-profit
organization

Transferring researcher is the principal or co-PI on the
sponsored grant or contract.
* Note: If equipment is split-funded with a UA account, it cannot be transferred, but must be sold via Surplus
** Note: This applies to Federally Funded equipment ONLY, not Federally Titled equipment
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
Principle Investigator (PI) needs to submit
Memorandum of Request

Memo must include the following information:
 Reason for transfer
 Name of new institution
 Name and address of new institution’s Property Administrator
 Date items are to be shipped
 List of assets to be transferred

Memo must be signed and approved by the
Department Head, Dean, Vice-President for Research,
and Sponsored Project Services (SPS) Property
Administrator*
* Note: It is recommended that departments allow SPS to review the list prior to obtaining signatures to
ensure transfer eligibility
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Department Letter Head
Date
Leslie P. Tolbert, Ph.D.
Name
Senior Vice President for Research
Position
University of Arizona
Tucson, Arizona
RE: Request for Equipment Transfer
I am transferring to the faculty of the University of XXXX, Department of XXXX. My
last day at the University of Arizona is XXX.
I will be continuing my current research work at the (new University). I request the
transfer of University owned equipment listed on the attached sheet. The equipment was
purchased on my grant (and/or contract) award(s) from (sponsor names).
Example Memorandum of
Request
The point of contact information at the University of XXXX is: name, title, address and
phone.
Thank you for your consideration.
Sincerely,
P.I. signature
P.I. typed name
Attachment: Property Schedule
Approved:
___signature__________________
Dept Head typed Name
Title
____________________________
Jennifer J. Brown
Financial Compliance Coordinator
____signature____________________
College Dean typed name
Title
Required Signatures
_________________________________
Name P. Tolbert, Ph.D
Leslie
Senior Vice President for Research
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



The University Physical Inventory of Movable Equipment
is conducted on an biennial basis (once every 2 years)
Inventory must be completed by fiscal year end (June 30)
to coincide with issuance of University Annual Financial
Statements
Following assets are subject to be inventoried

University Titled Capital Movable equipment

Federally / Sponsor Titled Movable Equipment

Federally / Sponsor Funded Movable Equipment
Scanner and Paper Report Methods

Scanners are generally provided to departments with a larger
number of assets as well as to Asset Custodians responsible for
multiple departments

Paper Reports are generally used by departments with a few assets
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


The last University Wide Physical Inventory was done in
Fiscal Year 2013
The majority of the inventory performed this year was
done using 85 scanners (provided to 115 departments).
The remaining 179 departments were given paper copies
of their asset listing
Based on the latest statistics, the Physical Inventory
process lasted nearly a year and required a combined
work force by Property Management with nearly 4,000
work-hours to complete the process
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
Office of Naval Research (ONR) Audit
Audit for compliance with Federal Acquisition Regulations and OMB
Circulars regarding the control, protection, and maintenance of
government property, both federally owned (titled) and federally
funded which is performed once every 2-4 years (as needed).
 This Audit was last performed and was successfully completed in July
2013


OMB Circular A-133 Audit
Intended to promote sound financial management, including effective
internal control, with respect to federal awards administered by state
and local governments and not-for-profit organizations
 This Audit was last performed and was successfully completed in July
2013


Departments possessing Federally Titled (Federally Owned)
and Federally Funded (University Owned) equipment are
subject to frequent audits and stricter regulations
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







Sold
Trade-in
Capitalization Change
Fully Depreciated
Lost/Unlocated
Cannibalized
Theft
Destroyed







External Transfer
Asset Created in Error
Title Change
Merged
Obsolescence
Asset Separated
Retirement
Returned to Vendor
*Note: Since ONLY Property Management can retire assets, please provide us with the appropriate
disposal method and necessary backup when an needs to be retired
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
Asset Status of equipment is important to determine
when disposing of an asset

Asset Status can be found on the Asset Inquiry screen
 Go - Disposal process may continue if Asset Status is:
 A - Active and Identifiable
 L - Lost
 N - Non-Capital Active
 Caution - special disposal requirements for:
 Federally Funded assets with accounts in 3000000-4999999 range
may require special treatment
 Contact Sponsored Projects Services’ (SPS) Property Administration
to receive instructions on how to dispose of the equipment
 Stop - Do NOT dispose if the Asset Status is:
 F - Federally-Owned Active
 Contact SPS Property Administration to receive instruction on how
to dispose of the equipment
 The asset has an Orange colored S-tag
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
Equipment being disposed as a cannibalization must
be submitted on an ‘Request for Authorization to
Dispose of Property’ (RADP) form

Direct Link
(http://uabis.arizona.edu/eforms/Forms/iAuthorization_to_dispose_of_Property.pdf)

From the University’s Main Page (UA Home)







Click on A-Z Index
Click on ‘F’ off the directory
Click on Financial Services Office
Click on eForms
Click on ‘R’ on the bar
Click on the PDF icon for this form
Send signed copy of form to Property Management for
asset to be disposed
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
Reports

Police Report (UA Police Department)
 Police Case Number is required for the Asset Retirement document
 http://www.uapd.arizona.edu

Property Loss Report Form (Risk Management & Safety)
 This form is used for insurance recovery purposes
 http://risk.arizona.edu/insurance/propertyclaims.shtml

These reports are required to be completed for:
 Asset Theft
 Asset Damage
 Vehicle Accidents
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
Assets can be sold as an:
Auction Sale (every 2 weeks on Tuesdays)
 Special Bid
 Agency Sale


Property Management retires sold assets after
every auction using reports printed from the
Surplus Property Management System
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
To find a valid Building in UAccess Financials:
Building tables containing Building Codes are located in the
Maintenance tab under the System section
 Building Codes (or numbers) have the following
characteristics

 Building Codes always require a Campus Code
 Building Codes range from 1 to 5 digits with some having a
letter as a suffix
 Building Codes in the 99XXX range are for buildings that the
University does not own but might be leasing
 Therefore, they are not maintained by REA and have no valid room
numbers
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
To find a valid Room in UAccess Financials:
Room table containing Room Codes is located in the
Maintenance tab under the System section
 Room Codes (or numbers) have the following
characteristics

 Room Codes always require a Campus/Building Code
 Room Codes are a minimum of 4 characters
 Room Codes may contain both Alpha and Numeric characters
 Room Code NO RM LC (found in every building’s room
listing) is used for
 Portable assets (i.e., computers, vehicles, etc.)
 Assets outside of a building (i.e., yard, roof, etc.)
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



The Real Estate Administration (REA) periodically
updates the Building and Room tables in UAccess
Financials Maintenance tab
Any Building and Room values in all UAccess
Financials documents are checked against these tables
and incorrect values are rejected
In cases where new assets are assigned to buildings
that are not built or rooms that are not assigned yet,
you may use existing buildings and rooms with notes
indicating the future permanent location of the assets
To find a valid location on REA’s website:

http://www.space.arizona.edu/index.shtml
 Use the Real Estate Administration’s floor plans of campus buildings to obtain
the valid locations
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
Questions

Answers

Q1) Name two of the criteria
that must be met for a purchase
to be considered capital
equipment?

A1) For these six reasons:
 Cost must be $5000 or
greater
 Must have a life expectancy of
1 year or greater
 Free standing
 Movable
 Must be complete in and by
itself
 Must maintain it's identity if
attached to another item

Q2) What object code do you
use to purchase a computer for
a total cost of $4,268.99 on State
Funds?

A2) Object code 5720 – Non
Capital Inventoried Equip-UA
Owned
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
Questions

Answers

Q6) Can installation charges be
charged to a capital object code
for a piece of capital equipment?

A3) Yes

Q4) Can operating system
software be charged to a capital
object code?

A4) Yes

Q5) Can Microsoft Office
software be charged to a capital
object code?

A5) No
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
Questions

Answers

Q6) Name three non-capital
equipment that must be tracked
in UAccess Financials CAM?

A6) Following are non-capital
items must be tracked:
 Computers (Cost > $1,000)
 Federally titled equipment
 Weapons and Firearms
 Vehicles (of any value)

Q7) If someone in your
department is fabricating
equipment and they make a
purchase for the fabrication that
is less than $5,000, what object
code would you use?

A7) 5750 – Materials Fabrication –
UA Owned

Q8) What equipment must be in
CAM even if it cost less than the
$1,000 threshold?

A8) Following are such items:
 Federally titled equipment
 Vehicles titled with motor
vehicles
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
Questions

Answers

Q9) Where can you find the
listing of ‘Asset Type’ Codes?

A9) Under Maintenance Tab
 Capital Asset Management
Asset Type

Q10) Can you send Federally or
Other titled equipment to
Surplus Property?

A10) No. You must contact
Jennifer Brown in Sponsored
Projects Services (SPS). She in
turn contacts the sponsor to find
out what they would like us to
do with the equipment. They
usually will want the equipment
back or relinquish the title to the
equipment. If the title is
relinquished, Jennifer sends
paperwork to Property
Management. We will change
the Asset Status to “A”, at that
time, the equipment may be sent
to Surplus Property
87

Questions

Answers

Q11) Does Property
Management issue tags for a
‘Shell Asset’?

A11) No, Shell Assets are not
issued any tags as they contain
only raw materials

Q12) Equipment that has a
Asset Status Code of “F" belongs
to whom?
 A. University of Arizona
 B. General electric Corp

A12) It belongs to the Federal
Government. The Asset Status
Code of “F" (Federally-Owned
Active) is used for all Federal
Government as well as Other
Owned assets.
 C. Federal Government
88

Questions

Answers

Q13) When deliverable
equipment is completed and
delivered to the sponsor, what
must you submit to sponsored
projects in order for the
equipment to be removed from
your inventory?

A13) When the equipment is
delivered to the sponsor, you
should receive a ‘Delivery
Receipt’. The delivery receipt
must be submitted to Sponsored
Projects Property Administrator
whom in turn submits the
necessary paperwork to
Property Management for the
equipment to be disposed

Q14) What two forms do you
need to submit if equipment is
lost or stolen?

A14) The following forms:
 A police report, and
 ‘Property Loss Form’
89

Questions

Answers

Q15) For an Interdepartmental
Sale, what document must be
completed prior to reporting the
sale to Property Management?

A15) ‘Transfer of Funds’
document

Q16) What two tags MUST be
affixed to Federally titled
equipment?

A16) The first is an A, D or N
tag. The second is a ‘Property of
the Federal Government’ tag.

Q17) What Expense Object Code
is used to record Extended
Warranty for computers?

A17) 3530

Q18) Does equipment brought
to the University by transferring
PIs belong to them?

A18) No
90

Questions

Answers

Q19) What form do you submit
when equipment is being
removed from campus?

A19) ‘Certification Statement for
Off Campus Use’ form

Q20) Will UAccess Financials
allow invalid room number
entries?

A20) No
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