Transcript [Site Name] - Stanford University

Property Management
at
ORA-1310
BASIC Property Policies
and Procedures
Revised May 2013
Session Objectives
REVIEW ROLES & RESPONSIBILITIES FOR
EFFECTIVE PROPERTY MANAGEMENT
INCREASE UNDERSTANDING OF THE “BIG
PICTURE”
DEVELOP WORKING KNOWLEDGE OF POLICIES
AND PROCEDURES
IDENTIFY ONLINE SYSTEMS AND REFERENCE
TOOLS
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2
Why is this important for SU?
MULTIPLE “HATS” THAT PROPERTY SERVES:
Compliance
Business Management
Asset Management
Stewardship
Financial
Indirect Cost recovery (IDC)
Sponsor funds
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3
Primary DPA Roles & Responsibilities
BE AN ADVOCATE FOR PROPERTY MANAGEMENT
ESTABLISH AND MAINTAIN TIMELY, COMPLETE, AND
ACCURATE PROPERTY RECORDS
ENSURE COMPLIANCE AND OTHER REQUIREMENTS MET
BE AWARE OF ACTIVITIES WITHIN YOUR ORGANIZATION
ASSIST STAFF AND FACULTY IN HANDLING PROPERTY
MATTERS AND RESPONSIBILITIES
COLLABORATE WITH PSR ON PROPERTY MATTERS
ESTABLISH EFFECTIVE COMMUNICATIONS NETWORK
ATTEND PROPERTY-RELATED TRAINING EVENTS
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Key Stakeholders
UNIVERSITY PARTNERS
BOARD OF TRUSTEES
PRESIDENT AND PROVOST
CENTRAL OFFICES
(CFO, AP, OSR, I NTERNAL AUDIT, ETC.)
PRINCIPAL INVESTIGATORS (PIS)
SCHOOLS AND DEPARTMENTS
EXTERNAL PARTNERS
SPONSORS (FEDERAL, STATE, PRIVATE)
AUDITORS (ONR, PWC, DCAA)
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Property Impacts Everyone
PMO
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Driving Forces
FEDERAL ACQUISITION REGULATIONS (FAR)
AGENCY-SPECIFIC SUPPLEMENTS (NASA, NIH, DOE)
OFFICE OF MANAGEMENT & BUDGET CIRCULARS (OMB)
A21, A110, A133
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
ADMINISTRATIVE GUIDES
PROPERTY MANUAL
RESEARCH POLICY HANDBOOK
ORACLE FINANCIAL SYSTEMS .
SUNFLOWER PROPERTY SYSTEM .
SPARC PLATFORM
.
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7
Financial Perspective
FY2011 Capital
Equipment
Acquisitions
$79M
Stanford Acquired
$20M
Direct Charge
Capital Equipment
$56M
Sponsor Funded
Capital Equipment
$3M
Donations & Transfers
(Fair Market Value)
$752M Asset Base – 80,000 active records
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Property Management Contacts
CAMPUS SUPPORT
LAN TANG
SCHOOL
OF
723-7272 [email protected]
MEDICINE, CLARK CENTER
JUSTIN FOEPPEL
SCHOOL
OF
ENGINEERING, DEAN
VICKY VARGAS
725-9839 [email protected]
OF
RESEARCH, CHEMISTRY, PHYSICS
725-7574 [email protected]
H&S, EARTH SCIENCE, LAW , GSB, EDUCATION, FACILITIES & ADMINISTRATION, LIBRARIES, ATHLETICS
EXCESS
MAURICE BROWN
736-0800 [email protected]
DISPOSAL SPECIALIST
SURPLUS SALES
ALEX PEREZ
723-3001 [email protected]
SURPLUS PROPERTY MANAGER
FURNITURE REUTILIZATION
MANUEL GEORGE
723-2246 [email protected]
PROPERTY SPECIALIST
To find other DPAs, use the DPA Lookup Tool
in the SPARC platform (sparc.stanford.edu)
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Systems of Record
Sunflower Assets (SFA)
 Physical Attributes and Accountability
Oracle Fixed Assets (FA)
 Financial Attributes
Oracle Grant Accounting (GA)
 Agreement Attributes
 Grants and Contracts
 Limitations and restrictions
These combine to create the “official” property record
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System Interactions
Note: Information flows INTO Sunflower, not out
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“Capital” Equipment
SU CAPITAL EQUIPMENT MUST...
 Cost $5,000 or greater (including tax and shipping)*
 Have useful life of more than one year
 Not permanently affixed to building (is free-standing)
EXPENDITURE TYPES
 Used to determine depreciation allowability & duration
 Important to maintain consistency
 See handout “Commonly Used Expenditure Types”
(Also available online at the PMO web site)
*Note: Software is never capital unless over $500,000 – no exceptions, regardless
of circumstances or requirement – use ET 55410 when software is identifiable
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Acquisition Cost
What gets included in the cost?
This chart specifies the type of costs that are associated with
capital equipment
Item
Main Unit Purchase Cost – e.g.: Microscope
Accessories – e.g.: lenses, magnifier, etc.
Sales Tax – where applicable
Installation with Vendor Labor
Installation with Stanford Labor
Federal Excise Tax
Freight/Shipping
Duty
In-transit Insurance
Extended Warranty (defined PO line)
Trade-in value
Educational Allowance/Discount
Any other discount
Include
in Cost
X
X
X
X
Exclude
from Cost
X*
X
X
X
X
X
X
X
X
Revised 2013
*Stanford Labor is tracked and recorded on fabrications for sponsored
projects, but is not included on standard installations
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Deduct
from Cost
Class Exercises
A. Your department is buying a new high-end computer for the Department Manager:
Line
1.
2.
3.
4.
Quantity
Qty 1
Qty 2
Qty 1
Qty 1
Description
Dell D250 Desktop Computer with all bells and whistles
Dell 24” Deluxe LCD Monitor with audio bar
Extended 3-year warranty
MS Office Professional Version Upgrade
Item Price
Ext. Price
ET TO USE
$3,899.00
$1,299.00
$ 300.00
$ 279.00
$3,899.00
$2,598.00
$ 300.00
$ 279.00
__________
__________
__________
__________
Item Price
Ext. Price
ET TO USE
$3,875.00
$3,875.00
_________
What Purchase Requisition Category should be used? ______________________________
Are any lines non-taxable? ______
Why or why not? ___________________________
B. Professor Jones needs a new scale for his lab, purchased under a federal sponsor award:
Line
Quantity
1. Qty 1
Description
Mettler B5340 Biometric Scale
What Purchase Requisition Category should be used? _____________________________
C. Doctor Smith is purchasing new lab equipment:
Line
1.
2.
3.
4.
5.
Quantity
Description
Item Price
Ext. Price
ET TO USE
Qty 1
Qty 2
Qty 2
Qty 2
Qty 1
Beckman VS-100 Centrifuge
Beckman J3 Swinging Bucket Rotor
Olympus T300 Microscope
PLN.7x40 Lens for T300
3-year Maint Service Agreement for VS-100
$8,950.00
$2,125.00
$6,900.00
$1,250.00
$2,800.00
$ 8,950.00
$ 4,250.00
$13,800.00
$ 2,500.00
$ 2,800.00
_________
_________
_________
_________
_________
What Purchase Requisition Category should be used? _____________________________
How many capital assets are on this order? _________
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Are any lines non-taxable? ________
Asset Lifecycle
ALL PHASES INVOLVE MANAGEMENT, AUDITING, AND
REPORTING TO VARIOUS COGNIZANT PARTIES
Pre-purchase
I
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Acquisition
Utilization
Disposition
II
III
IV
Acquisition
VARIOUS METHODS OF ACQUISITION





Purchases
Donations
Loans
Leases
Incoming Transfers
Always use the Standard.Capital Equipment category of
purchase requisition for capital acquisitions (except leases)
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Purchase Requisitions
DPA ROLE AS APPROVER:
 Review Expenditure Types
 Verify Line item detail (i.e. software, warranty)
Warranties, maintenance agreements, etc are not capital
 Complete screening attestation
Enter screening report number in ‘notes’ field
TIP: It may be helpful to keep a ‘tickler’ file of incoming
acquisitions, in order to remember to tag and record once
the asset has arrived.
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Pre-Purchase Screening
 CHECK FOR EXISTING ASSET AVAILABILITY TO AVOID
UNNECESSARY OR DUPLICATIVE PURCHASES
 REPORT RUN IN SFA, RECORDED ON REQUISITION
 AUDITABLE COMPLIANCE REQUIREMENT
 MAY BE A POTENTIAL SAVINGS TO THE UNIVERSITY
See PMO web site under Training for complete instructions for running the screening
report in Sunflower and editing the requisition attestation
Acquisition Cost
Screening Level Required
Cost $5K - $24,999.99
Within Department
Cost $25K or more
Across entire SFA database
Note: Rarely, some sponsors require screening below the $5,000 threshold.
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Incoming Loans
 Loan on a grant
PMO Issues Loan
Document
 Loan on contract; no modification issued
 Federal government loan
 Loan part of existing or new sponsored project
 Ensure appropriate terms and conditions
Refer to OSR
 Process contract modification
 Contact Office of Technology Licensing, as needed
Refer to
Procurement
 Equipment evaluation/testing, not usually associated
with a specific government sponsored project
 Indicate “Contract Required” - Procurement must
negotiate terms and conditions of loan!
Notify your PSR for all incoming loans of any type
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Loan Requisitions
 USE STANDARD CAPITAL EQUIPMENT TYPE
 USE APPROPRIATE CAPITAL EXPENDITURE TYPE
 MARK “CONTRACT” CHECKBOX AS YES
 This ensures a buyer reviews the PO
 Prevents an actual order from occurring
 SPECIFY CLEARLY THIS IS A LOAN
 USE VALUE OF ITEM(S) FOR PRICE
 Buyer will reduce price to zero on final PO
 ROUTE AS USUAL
 RECEIVE IN IPROCUREMENT AS USUAL
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Rentals vs. Leases
RENTALS – NO RECORD REQUIRED IN SFA
 One year or less -OR Total will be less than $5,000
LEASES – MUST BE RECORDED IN SFA
 OVER one year -AND Total will be more than $5,000
USE APPROPRIATE
"ET"
Description
EXPENDITURE TYPE:
Notes
RENTALS OF EQUIPMENT
52920
RENT GEN PURPS EQUIP
i.e. office equipment rentals
52930
RENT OTH EQUIP
Tool, machinery rentals
52950
RENT SPEC PURPS EQUIP
lab equipment rentals
LEASES OF EQUIPMENT
52921
LEASE EQUIP GEN PURPOSE
$5k & >1YR (Admin)
52951
LEASE EQUIP SPEC PURPOSE
$5k & >1YR (Lab)
Note: “Capital” Leases are those that exceed $200,000 – notify PMO in such cases
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Changing Purchasing Information
To correct or adjust existing transactions involving
any capital expenditure codes, you must use the
Cap-Template application in the SPARC web
site. Journals can not be used with capital
expenditure types.
Found at web address https://sparc.stanford.edu
If caught BEFORE purchase order is completed:
Send email request to [email protected]
Procurement Office will change the PO to reflect new PTA data
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Pcard/Reimbursement Corrections
TRANSACTION NO.: (I.E. PC12345, R56789)
PAYMENT DATE:
DEPARTMENT PROPERTY ADMINISTRATOR: (YOUR NAME AS DPA)
AUTHORIZED FINANCIAL APPROVER(S): (PERSON WITH SIGNATURE AUTHORITY FOR PTA)
------------------------------------------TO CREDIT
PROJECT:
TASK:
AWARD:
EXPENDITURE TYPE:
*AMOUNT: $
-TO DEBIT
PROJECT:
TASK:
AWARD:
EXPENDITURE TYPE:
*AMOUNT: $
JUSTIFICATION/COMMENTS: (WHY THIS
REQUEST IS BEING MADE
– REQUIRED!)
Same information as a journal, just different format
Submit to [email protected]
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Incoming Transfers
TRANSFER OF EQUIPMENT FROM OTHER INSTITUTIONS MAY REQUIRE CONSIDERABLE
EFFORT, AND CERTAIN INFORMATION ITEMS WILL BE REQUESTED FROM THE DPA –
THE FOLLOWING APPLY IN ALL CASES:
 Itemized list of equipment transferring
 Name and contact information for relinquishing institution
 Original funding source(s) of the equipment (federal, other)
PMO WILL EVALUATE
THIS INFORMATION AND APPLY FAIR MARKET VALUES TO THE
INCOMING EQUIPMENT. DEPENDING ON THOSE FINDINGS, THE FOLLOWING MAY
ALSO BE NEEDED TO BRING THE ASSETS INTO THE FINANCIAL SYSTEM:
 Purchase requisition





Vendor = Relinquishing Institution
Itemize assets valued at $5k or more (but at zero dollars)
PTA = Gift account (mandatory)
Check “contract” box
Tag and record all assets valued at $5k or more
WORKING
WITH OFFICE OF DEVELOPMENT AND AP, PMO WILL CREATE AN INVOICE
TO ACCOUNT FOR THE VALUES AND BOOK THESE INTO THE SYSTEMS.
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Donations
DONATIONS ARE TREATED FINANCIALLY THE SAME WAY AS INCOMING
TRANSFERS. GENERALLY, THE VALUE IS BASED ON THE MANUFACTURER’S
SUGGESTED RETAIL (LESS ANY USUAL EDUCATIONAL DISCOUNT, IF THE DONOR
IS A STANFORD VENDOR).
 USED EQUIPMENT OR DONATIONS FROM INDIVIDUALS OR NONMANUFACTURING BUSINESSES MUST BE EVALUATED AND FAIR MARKET VALUE
ESTABLISHED BY
PMO.
 IN ALL CASES, THERE MUST BE A LETTER OF INTENT FROM THE DONOR,
WHICH CAN VARY FROM A SIMPLE EMAIL TO A MULTI-PAGE DONATION
AGREEMENT.
 THE RECIPIENT DEPARTMENT MUST GENERATE A REQUISITION USING SAME
CRITERIA AS INCOMING TRANSFER.
 SOME DONORS MAY REQUIRE ADDITIONAL DOCUMENTATION – YOUR PSR
WILL PROVIDE GUIDANCE IN THOSE CASES.
 DONATED EQUIPMENT MUST BE KEPT FOR A MINIMUM OF THREE YEARS.
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Class Exercises
A. Your faculty member has alerted you to an incoming loan he has arranged with the manufacturer. He plans to use the item for six
months, and provide some feedback to the manufacturer regarding potential functionality improvements. What steps should you take
to properly account for this item? Who should you contact?
_______________________________________________________________________________________________________________
B. You have a Student Group associated with your department, and they are renting a car for a weekend field trip, sponsored by the
department. The car rental will cost $150.00 per day, including mileage and insurance. What ET is to be used? _____________
Is it appropriate to use a department PCard for this transaction? _________ Do you need to approve this as DPA? ___________
C. You department is remodeling a suite of offices in order to add a number of workstations to the existing space. The remodel will consist
of new paint and carpet, and new cubicle workstations that fit the University space guidelines. The total cost of the project will be
approximately $75,000.00.
a. What should the department do to prepare for the purchases for this project? ________________________________
b. What Purchase Requisition category should be used? _______________________________________
c. The modular furniture will have the following associated costs:
i. Cubicle Panels
$22,855.00
ET: ______________
ii. Work surfaces
$15,325.00
ET: ______________
iii. Installation
$18,900.00
ET: ______________
iv. Freight
$ 1,200.00
ET: ______________
D. A year and a half after the above project, the department decides to add two more workstations to the office space, as follows:
i. Cubicle Panels
$ 5,750.00
ET: ______________
ii. Work surfaces
$ 2,650.00
ET: ______________
iii. Installation
$ 3,500.00
ET: ______________
iv. Freight
$ 600.00
ET: ______________
b. What is the difference between the two purchases? _____________________________________________________
E. Professor Gilly is buying a high-end spectrophotometer, with expanded capabilities:
F. Line
Quantity
Description
Item Price
Ext. Price
ET TO USE
1.
Qty 1
Spectrophotometer UltraCool
$359,500.00
$359,500.00
__________
3.
Qty 1
Delivery and Installation
$ 12,000.00
12.000,00
__________
2.
Qty 1
Operational Software package
$ 60,000.00
60,000.00
__________
What purchase category should be used? ___________________________ What might surprise Prof. Gilly? ____________
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Asset Identification
PURPOSE
 Identify Ownership
 Standardize Designation of Asset Control Numbers
 Allows rapid access to record information in Sunflower
 Facilitate Inventory
 Deter Theft
TAG PLACEMENT
 Readily visible and accessible
 Upper right-hand corner is the ‘default’ location
SOURCE
 Provided by PMO
 Contact: Maurice Brown – [email protected], 6-0800
Note: Assets must be recorded in SFA within 30 days of receipt
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Asset Identification
OVERLAY OPTIONS
 Non-Stanford
 Government-Owned
 Non-Capital
 Donated
 Lease
 “Part Of”
If owned by the
US Government,
This tag is required!
The barcode shows through the clear window on the overlay labels
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What must be recorded in SFA?
SFA - SUNFLOWER ASSETS, IS USED TO MAINTAIN THE
UNIVERSITY’S OFFICIAL INDIVIDUAL ASSET RECORDS FOR:
 Capital equipment
 Capital fabricated equipment
 All sponsor-owned property, regardless of cost
 Donated capital equipment
 Loaned equipment of any value
 Leased equipment of any value
Note: Equipment transferred to Stanford from other
institutions may need to be tracked in SFA. Contact
your PSR for determination.
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What may also be recorded?
ANY NON-CAPITAL PROPERTY THAT THE DEPARTMENT
ELECTS TO TRACK FOR INTERNAL REPORTING:
 Computers and other data devices
 Items with hazardous waste implications
 Equipment used in hazardous labs
 Projection equipment
 Cameras and small ‘desirable’ electronics
 Non-capital items transferred from other universities
Use the same bar code tags available from PMO –
anything may be recorded in Sunflower,
there are no restrictions or limits.
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Vehicles
ALL VEHICLES MUST BE RECORDED IN SUNFLOWER



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Vehicle ID in proper field in SFA
Fleet Garage involvement/tagging
Use main Administrative Office of your department for
the location on record
Untaggable Assets
AN ITEM THAT IS TOO SENSITIVE, INACCESSIBLE, OR WOULD
BE DAMAGED BY AFFIXING THE DECAL
WHAT DO YOU DO?
 Assign barcode ID tag
 Record in Sunflower Assets (SFA)
 Print record; affix tag to file copy
 Flag SFA record as “untaggable”
U/T field next to tag number
 Keep “untaggable” binder in office
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Property
Record
Utilization
UNIVERSITY ASSETS ARE TO BE USED ONLY:
By Stanford or
Stanford-Authorized
Personnel
In support of
University activities
(research, teaching,
and administration)
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In a Stanford or
Stanford-approved
location
Accountability
DEFINED AS: OWNERSHIP OR STEWARDSHIP RESPONSIBILITY
Three basic levels:
MANAGER
The over-arching
Budget unit for the
Department.
Usually a School-level
or equivalent
Organization
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DEPARTMENT
The department to
which the asset
is accountable,
selected from the
University org
hierarchy
There is also an optional “User” designation,
which can be an individual or a group – the
system has different fields available for this.
CUSTODIAN
The individual who
has authority to
determine use, relocation
or other decisions
affecting the asset.
Custodians
IDENTIFIED IN SUNFLOWER
Reportable and auditable
CUSTODIAN MUST BE STANFORD STAFF
Cannot be an affiliate, student, or temp
SHOULD BE THE PERSON WITH AUTHORITY
To move, transfer or otherwise dispose of the asset
in question
DOES NOT NEED TO BE THE END USER
Additional identification fields available for users
Tip: Do not make yourself the custodian of all of your department’s
assets. You will find yourself painted into a corner during inventory!
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Asset Location
 SFA/FAMIS (ISPACE) INTERFACE
 LOCATION STRUCTURE:
Quad__Building-Floor__Room
i.e. 03-STERN_040-01_124
Areas of implication include:
Indirect Cost Recovery
Use
Audit
Inventory
Compliance
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Location Documentation
 SFA RECORD AT TIME OF ACQUISITION
 UPDATE SFA RECORD IF LOCATION WILL
CHANGE FOR >30 DAYS
 SIGN-OUT LOGS FOR ASSETS WITH
FREQUENT MOVEMENTS (‘CHECK-OUT’
LAPTOPS, PROJECTORS, ETC.)
 OFF-CAMPUS WORKSHEET REQUIRED IF
ASSET IS TO BE IN A LOCATION THAT IS NOT IN
THE UNIVERSITY SPACE INVENTORY SYSTEM
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Off-Campus Assets
TWO TYPES OF OFF-CAMPUS
Stanford Space
LOCATIONS:
Includes Leased buildings, remote University sites
Location is in the Space registry (iSpace)
New Quads for Porter Drive (20) and Redwood City (40)
In SFA, use locations from the list of values
Non-Stanford Space
May be business or private residence
Location not in space registry
In SFA, use “90 – Areas not in 1-14” for Quad
Private Residence 510E-99999_9999999999
Private Business 550E-99999_9999999999
Requires Off-campus Worksheet
Located at: http://doresearch.stanford.edu/policies/property-managementmanual/appendix/property-management-forms-documents-and-user-guides
SLAC & PAVA = Buildings 998 & 990 - no worksheet required
Add building or other location info in comments
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Off-Campus Worksheet
This document may be converted to an online process soon!
Stanford Off-Campus Equipment Verification Worksheet
The following piece(s) of equipment are assigned to your custody at a location other than the Stanford Campus. Please fill out all fields on this form. Use one worksheet per custodian; additional assets
may be added to this sheet during the year. There is room on this form for 2 assets; if this custodian has or adds additional assets, check the "Listing Attached" box below and attach off campus
continuation pages. The Department Property Administrator (DPA) must verify information and update the form annually. One form is good for 4 years then a new form must be generated for all assets off
campus for this custodian. If the information becomes illegible, a new form must be generated.
The "Custodian" shall be the SU Employee listed in the "Custodian" field of therecord in Sunflower. This is the person responsible for the equipment. If the item is government-funded, the Principle
Investigator (PI) should be listed as the Custodian. By signing this form, the custodian certifies the equipment is physically verified and the information listed is current, accurate and complete. If the
"Asset User" is also the custodian, write "Custodian" in the asset user field.
 Listing Attached (___ Pages)
Custodian Printed Name:
Custodian Signature:
Custodian Email:
Date:
Off-Campus Asset User:
Custodian Title:
Custodian Phone:
Custodian On-Campus Office Location:
Custodian Department Name:
Relationship to Custodian:
Is this a private residence? (circle one)

Off-Campus Location/Address (NO PO BOX) Please include zip code:

Phone Number:
Status & Condition
Year Manufactured:
Description:
Date added:
Steward (Dept)
E-Mail Address:
SU.ID Tag Number:
Model Number (Use Manufacturer's):
Serial Number:
Off-Campus Asset User:
Manufacturer:
Asset returned to Campus
Date:
Disposed:
Relationship to Custodian:
Y
N
Is this a private residence? (circle one)

Off-Campus Location/Address (NO PO BOX) Please include zip code:

Phone Number:
Status & Condition
Year Manufactured:
Description:
Date added:
E-Mail Address:
SU.ID Tag Number:
Model Number (Use Manufacturer's):
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Steward (Dept)
Serial Number:
Manufacturer:
Asset returned to Campus
Date:
Disposed:
Y
N
Initial form created:
1st Annual Verification Performed 
2nd Annual Verification Performed 
3rd Annual Verification Performed 
Date:
Date:
Date:
Date:
DPA Initials:
DPA Initials:
DPA Initials:
DPA Initials:
Outgoing Loans
WHEN STANFORD-OWNED EQUIPMENT WILL BE OFF-CAMPUS, AND NOT IN THE
POSSESSION AND CONTROL OF STANFORD UNIVERSITY PERSONNEL, AN
OUTGOING LOAN SHOULD BE USED IN LIEU OF AN OFF-CAMPUS WORKSHEET.
ALWAYS CONTACT YOUR PSR IN THE EVENT YOU HAVE AN OUTGOING LOAN.
THERE ARE A NUMBER OF ISSUES TO BE REVIEWED PRIOR TO A LOAN BEING
APPROVED AND GENERATED, SO ALERT PMO AS EARLY IN THE PROCESS AS
POSSIBLE.
OUTGOING LOANS MUST DEMONSTRATE THAT THERE IS DIRECT BENEFIT TO THE
UNIVERSITY. LOANS TO FOR-PROFIT ENTITIES ARE PARTICULARLY SCRUTINIZED,
AND MAY OR MAY NOT BE APPROVED, DEPENDING ON SPECIFIC CIRCUMSTANCES.
CALL YOUR PSR FOR GUIDANCE!
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Storage & Movement
•IF ASSET IS TO BE IN STORAGE
• Justified retention
• Purpose
• Storage period
•MUST BE A SECURE LOCATION
•DOCUMENT WHAT IS IN STORAGE
•TRAVELING WITH EQUIPMENT
• Domestic travel
• International travel (including Canada)
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Export Controls
RESEARCH EQUIPMENT LEAVING THE COUNTRY (EVEN
CANADA) MUST BE PRE-APPROVED, INCLUDING LAPTOP
COMPUTERS FOR RESEARCH PERSONNEL


Certification needed even if no license is required
Computers for administrative personnel are not restricted
STEVE EISNER, EXPORT CONTROL OFFICER
[email protected]
http://www.stanford.edu/dept/DoR/exp_controls/
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Physical Inventory
PURPOSE
Verify accuracy of property records
Check “overall health” of property system
FREQUENCY AND RECORDING
Biennial inventories required
98% minimum ‘location’ rate to pass
Departmental inventories discretionary
Data posted in Sunflower Assets, reports
SPECIAL INVENTORIES
Closeout of sponsored contracts
Departmental requests
Sponsor directives
You will be notified well in advance of your department’s scheduled
Inventory and provided with additional information at that time
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Vehicle Management
PER ADMIN GUIDES 85.1 & 85.2
 ALL ACQUISITIONS MUST BE PRE-APPROVED BY FLEET GARAGE
 Luxury options typically not allowed
 ALL VEHICLES MUST BE INSURED
 Contact Risk Management Office
 ALL MAINTENANCE MUST BE DONE BY FLEET GARAGE
 Written pre-approval from Fleet Manager for off-campus work
 ALL USERS MUST SIGN AND ADHERE TO VEHICLE OPERATOR AGREEMENT
 See admin guide 85.2 for link to forms
 AT DISPOSITION, VEHICLE MUST BE DELIVERED TO FLEET GARAGE
 CONTACT PSR
 PMO will transfer record to Fleet in Sunflower System
 Fleet will evaluate vehicle and determine if it will be scrapped, sold, or
reutilized elsewhere on campus
 Remember to contact Risk Mgt and cancel insurance
 Relinquishing Department pays for removal of logos and IDs
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Class Exercises
A. Your Faculty is taking several pieces of equipment into the field for use on a project in another state. He and his students will be on site
using the equipment for their research project.
a. What documentation is needed to account for this? ___________________________________________________
b. What changes, if any, will need to be made to the property record? ______________________________________
B. Another faculty is sending a piece of equipment to another University, where a collaborating researcher needs it.
a. What documentation is needed to account for this? ___________________________________________________
b. What changes, if any, will need to be made to the property record? ______________________________________
c. Are there any issues that could prevent this action? If so, what? _________________________________________
C. You have a set of labs about to undergo renovation. What steps should be taken to ensure the equipment is properly accounted for
throughout the project? (Discussion session)
D. When and where should you tag capital equipment?
E. How should you select a Custodian?
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Disposals
TO HAVE
ITEMS COLLECTED/REMOVED FROM
YOUR DEPARTMENT FOR DISPOSAL:
 Generate an Excess Request in SPARC
 If PSSI or Labor Shop assistance is needed, create the
appropriate work orders for them first – the work order
number(s) must be entered in the SPARC excess request for
proper routing
 Tagged items, non-tagged items and furniture items are
on separate requests
 Tagged items will route to the primary DPA for the accountable
department on record – one department per request
 PMO will schedule or approve for Labor/PSSI
 Please note scheduled date is only an approximation, and
actual pickup may be a day before or a day later
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Excess
THE TERM “EXCESS” (OR “DISPOSAL”) DOES NOT ALWAYS
REFER TO THE ACT OF “THROWING AWAY” AN ITEM – IT CAN
REFER TO MANY OTHER FORMS OF DISPOSITION AS WELL:
Transfers (to other institutions)
Returns to vendors/sponsors
Trade-ups for newer models
Property Record elimination (duplications, etc)
Theft (must be reported to Police)
Each method has specific information requirements to be documented on
the request form in Sunflower. Templates for these are on the PMO web
site (http://doresearch.stanford.edu/sites/default/files/documents/Excess%20Templates%20for%20SFA%20rev%2002262013.pdf)
If Labor Shop or PSSI assistance is needed, create work orders for them
PRIOR to generating the excess request
Note: Never dispose of any electronics in trash dumpsters.
These must always be collected for proper recycling!
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Disposal/Excess Tips
Attempt to Reutilize
Post on REUSE web site
Arrange Labor Shop assistance
Complete sanitization
prior to excessing item
If needed, generate the work
order before the excess request
contaminated lab equipment
restricted computer files
Clearly identify items to be collected
Segregate from other items
Flag with excess request form or label
Questions?
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Contact Maurice Brown ([email protected] 6-0800)
Computer Disposals
COMPUTERS AND DATA STORAGE DEVICES REQUIRE
SPECIAL HANDLING TO ENSURE INFORMATION
SECURITY
Proprietary data files must be removed
Responsibility rests at the user level
Departments obligated to protect users
Serious consequences for failing to comply
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Auditing Organizations
SPONSORS
OFFICE OF NAVAL RESEARCH
DEFENSE CONTRACT AUDITING AGENCY
PRICE-WATERHOUSE COOPERS
INTERNAL AUDIT
OTHERS...
Note: All property audits must be coordinated through PMO
or Internal Audit – no direct contact from outside auditors
should take place with your department personnel
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Audits
•AS DPA, YOU MAY BE ASKED TO ASSIST IN OR PROVIDE:
• Sample verification
• Area Access
• Supporting Documentation
• Acquisition Approvals
• Explanation of Use
• Property Process confirmation
• Follow-up Actions
• Assist PMO with reports
• Feedback, communication, etc
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SPARC Platform
STANFORD PROPERTY ADMINISTRATION RESOURCE CENTER
 Excess Requests
For generating all disposals that require pickup from your site
(mandatory for universal waste / electronics)
 DPA Lookup Tool
To find names and contact info for all DPAs
 Cap-Template
For making adjustments/corrections to transactions that
involve a capital expenditure code
 SFA Catalog
For requesting new Mfr/Model/Description combos to be
created in Sunflower for new asset acquisition records
More apps coming soon!
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Reports
OBIEE REPORTS
(ACCESS GRANTED THROUGH PMO VIA AUTHORITY MGR)
FIN_PMO_288 (DPA Unmatched)
Shows unrecorded purchases
FIN_PMO_286 (DPA Comprehensive)
For basic asset information
FIN_PMO_294 (Equipment Record)
For formatted ‘official’ property record
FIN_PMO_296 (Award Management)
For asset financial information
OTHER PROPERTY-RELATED REPORTS ARE AVAILABLE IN
SUNFLOWER APPLICATION AND IN REPORTMART 3
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THE
Training & Communication
Resources
Property Policy and Systems classes
Open Lab sessions
Property Forums (PACE)
PMO Website
Individualized 1:1 training
Cardinal Curriculum
E-mail communications
National Property Management Association
Your Property Service Representative
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Online Systems and
Reference Tools
OBIE REPORTS (BI.STANFORD.EDU)
General reporting; data from multiple sources
DEAN OF RESEARCH (DORESEARCH.STANFORD.EDU)
Resources, instruction aids
PMO web site included
Property Manual, User Guides
Links to other relevant Stanford sites
REUSE WEBSITE (REUSE.STANFORD.EDU)
SU Department transfers only (no personal use)
SPARC (SPARC.STANFORD.EDU)
Various property-related applications
ADMINISTRATIVE GUIDES (ADMINGUIDE.STANFORD.EDU)
University Policies
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Advanced Policies
for DPAs in Research Areas
THE REMAINING TIME
FOR THE SESSION WILL BE
SPENT EXAMINING ISSUES SURROUNDING RESEARCH
AND SPONSOR-FUNDED ACQUISITIONS:
 Funding Sources
 Title issues (ownership)
 Taxability
 Indirect Cost Burdening
 Contaminants
 Researcher Travel/Shipping issues
 Faculty Transfers
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Funding Sources
 STANFORD NON-RESTRICTED
Departmental Operating Accounts
Gift Accounts
Executive Funds
All may be used for any acquisition, title is Stanford for all
purchases (leases are always “Others”)
 SPONSOR FUNDING
Federal Sponsors (NIH, NSF, DoE, DoD, NASA, etc)
State of California
Private Foundations (Pritzker, Heart Assoc, GE, etc)
Terms and Conditions of the award will dictate ownership of
capital equipment – potentially affecting tax, expenditure
type, reporting, auditing, even use.
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Award Ranges - Stanford
GENERAL STANFORD FUNDING SOURCES
AAAAA-AAZZZ
ACAAA-ALZZZ
AMAAA-AQZZZ
BAAAA-BZZZZ
GAAAA-JZZZZ
KAAAA-NZZZZ
XAAAA-XZZZZ
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GENERAL FUND ACCOUNTS
SERVICE CENTER ACCOUNTS
AUXILIARY ACCOUNTS
DESIGNATED GENERAL FUNDS
GIFT ACCOUNTS
ENDOWMENT ACCOUNTS
PROJECT ACCOUNTS
Award Ranges - Sponsored
SPONSORED PROJECT FUNDING SOURCES
PAAAA-PZZZZ
QAAAA-QZZZZ
RAAAA-RZZZZ
SAAAA-SZZZZ
TAAAA-TZZZZ
UAAAA-UZZZZ
NIH AWARDS
NSF AWARDS
NASA AWARDS
FEDERAL AGENCIES (NON-DEFENSE)
DEPARTMENT OF DEFENSE
NON-FEDERAL SPONSORS
(INCLUDES STATE OF CALIFORNIA)
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Grants vs Contracts
GRANTS
Typically award title to the institution, but retain right of
reclamation for 180 days after award end date (or final
report, whichever is later). Use SU-owned ETs.
CONTRACTS
May or may not grant title to the institution, terms and
conditions vary from one specific contract to another.
Check with PMO or OSR for the specific terms of an
award. Contracts usually are within the RAAAATZZZZ range. May need Non-SU-owned ETs. May or
may not be taxable. If unsure, ask first!
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Title (Ownership)
FEDERALLY-OWNED
 Non-Taxable
Must indicate NO SALES TAX on purchase
requisitions
Cannot get it refunded after the fact
Use NON-SU OWNED expenditure type
See “Common Expenditure Types” handout
 High Audit Scrutiny
Record in SFA reflects Federal Ownership
Federally-owned items inventoried annually
100% must be accounted for every year
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Taxability
USE CARE WHEN ORDERING ON CONTRACTS – IF
THE SPONSOR IS A FEDERAL AGENCY, AND THEY
WILL HOLD TITLE AT ACQUISITION, THE PURCHASES
ARE NOT TAXABLE. THIS MUST BE DETERMINED
WHEN GENERATING THE REQUISITION! ONCE PAID,
SALES TAX IS IRRETRIEVABLE, AND YOU WILL NEED
TO USE AN UNRESTRICTED ACCOUNT FROM YOUR
DEPARTMENT TO EXPENSE THE TAXES, WHICH MAY
BE HUNDREDS OR EVEN THOUSANDS OF DOLLARS.
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Funding Hierarchy
ANOTHER CAUTIONARY ISSUE WHEN USING MULTIPLE FUNDING
SOURCES – TITLE VESTS WITH THE HIGHEST RANKING
FUNDING SOURCE:
1) FEDERAL DEPARTMENT OF DEFENSE
2) FEDERAL NON-DEFENSE AGENCIES
3) STATE OF CALIFORNIA
4) OTHER NON-FEDERAL SPONSOR
5) STANFORD UNIVERSITY
REGARDLESS OF PERCENT OF TOTAL, TITLE WILL VEST WITH THE HIGHEST
RANKING ENTITY PROVIDING FUNDS*
*This is especially important if purchasing along with another institution,
such as the VA or another University – Stanford WANTS title whenever possible
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Indirect Cost (IDC) Burdening
SPONSORED PROJECT AWARDS INCUR AN ADDITIONAL INDIRECT
COST BURDEN, NEGOTIATED WITH THE SPONSOR, WHICH IS ADDED
TO ALL NON-CAPITAL (EXPENSE) PURCHASES, TO COVER
INFRASTRUCTURE COSTS OF THE UNIVERSITY (UTILITIES,
MAINTENANCE, ADMINISTRATION, ETC ETC).
FOR FEDERAL PROJECTS, THIS CAN BE SIGNIFICANT – NEARLY 60%
ON MANY GRANTS. A $4,000 COMPUTER WILL COST AN NIH AWARD
$6,400 (THE ADDITIONAL IDC CHARGE IS TAKEN DIRECTLY FROM
THE FUND IN AN AUTO-ACCOUNTING PROCESS).
ADDITIONAL EFFORT SHOULD BE USED TO DETERMINE WHEN TO USE
ALTERNATIVE FUNDING SOURCES IN ORDER TO AVOID NEEDLESS
ADDITIONAL EXPENSES TO A SPONSORED PROJECT.
Capital asset depreciation goes to these infrastructure costs, so they do not incur IDC burdening
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IDC “Culprits”
MOST COMMON SOURCES OF FRUSTRATION
REGARDING IDC COSTS:
 SOFTWARE
 Regardless of amount, necessity, or other reason, software can NEVER be capital
unless it exceeds $500,000. Software does not depreciate, since it is not a
tangible item.
 WARRANTIES
 Warranties, service, and maintenance agreements can not be depreciated, so
must be coded as expenses on purchase requisitions.
 REPLACEMENT PARTS
 Components of an existing asset must be treated as an expense – see next slide
 CONSUMABLES
 Items with a useful life of less than one year, regardless of cost, can not be
depreciated
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Capital or Replacement?
THE PURCHASE OF REPLACEMENT COMPONENTS FOR
EXISTING EQUIPMENT MAY NOT QUALIFY AS A CAPITAL
ACQUISITION. REPLACING THE $10,000 BULB FOR A LASER,
FOR EXAMPLE, IS NOT CONSIDERED A CAPITAL PURCHASE,
BECAUSE THE ORIGINAL BULB IS BEING DEPRECIATED WITH
THE MAIN LASER. REPLACEMENT PARTS ARE GENERALLY
CONSIDERED AN EXPENSE, AND MUST BE CODED AS SUCH,
AND THEREFORE SUBJECT TO IDC BURDENING. COST ALONE
IS NOT THE ONLY FACTOR IN DETERMINING CAPITALIZATION.
CONTACT YOUR PSR FOR ASSISTANCE IN SUCH CASES.
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Contaminants
SOME LABS PERFORM RESEARCH WHERE RADIOACTIVE
OR BIOLOGICAL HAZARDS ARE INVOLVED. WHEN
DISPOSING (OR MOVING) EQUIPMENT THAT HAS BEEN
USED IN SUCH SPACES, THE EQUIPMENT MUST BE
CLEANED PER EH&S GUIDELINES PRIOR TO
GENERATING WORK REQUESTS OR DISPOSAL
REQUESTS.
SEE EH&S WEB SITE FOR MORE INFORMATION OR TO
ACCESS THE BIOSAFETY MANUAL.
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Researchers on Travel
RESEARCHERS TRAVELING TO ANY FOREIGN
COUNTRY (INCLUDING CANADA) MUST HAVE THEIR
LAPTOP CLEARED BY EXPORT CONTROL PRIOR TO
ANY INTERNATIONAL TRAVEL.* THIS PROCESS MAY
TAKE UP TO A COUPLE WEEKS, SO PLEASE PLAN
AHEAD.
CONTACT STEVE EISNER
([email protected]) AND SEE THE
EXPORT CONTROL OFFICE WEB SITE FOR
ADDITIONAL INFORMATION AND ASSISTANCE.
HTTP://EXPORT.STANFORD.EDU/INDEX.HTML
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*Failure to do so may result in the seizure of the laptop by
customs officers when either leaving or entering the US
International Shipping
AS WITH
LAPTOPS TRAVELING TO OTHER COUNTRIES,
SCIENTIFIC OR TECHNICAL EQUIPMENT BEING SENT
INTERNATIONALLY ALSO REQUIRE EXPORT LICENSES (OR AT
LEAST THE CERTIFICATION THAT A LICENSE IS NOT
REQUIRED)
ANY TIME YOU ARE ARRANGING FOR INTERNATIONAL
SHIPPING, CONTACT THE EXPORT CONTROL OFFICE.
(PURCHASES MADE THROUGH THE STANFORD
PROCUREMENT SYSTEM WILL AUTOMATICALLY COVER ANY
INCOMING CUSTOMS ISSUES, VIA TIGER LOGISTICS, THE
‘OFFICIAL’ CUSTOMS BROKER FOR THE UNIVERSITY.)
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Faculty Transfers
WHEN FACULTY ARE TRANSFERRING INTO OR OUT OF
STANFORD, AND EQUIPMENT IS INVOLVED, PLEASE
CONTACT YOUR PSR AS EARLY IN THE PROCESS AS
FEASIBLE. THERE ARE MANY ISSUES INVOLVED WITH
EQUIPMENT TRANSFERS THAT INVOLVE GRANTS OR
CONTRACTS, SO A COMPLETE LIST OF ITEMS IS
ESSENTIAL, AND MUST BE REVIEWED FOR TITLE OR USE
ISSUES PRIOR TO BEING RELEASED FOR TRANSFER.
THIS MAY TAKE WELL OVER A WEEK TO COMPLETE.
When an active grant or contract transfers, the sponsor generally expects all equipment funded by
the award to be transferred as well, at no charge (other than cost of shipping) to the new institution
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A Few Final Points…..
YOU AS COMMUNICATOR AND FACILITATOR
Let folks know who you are, where to reach you,
and WIIFT (What’s in it for Them!)
Set up infrastructure that works for your area
Be visible
Distribute information
Know your job
Be assertive
Use your PSR as a resource
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In Closing…..
CONGRATULATIONS! THE DPA ROLE IS VERY
IMPORTANT TO YOUR ORGANIZATION
IF YOU’RE NOT SURE, ASK PMO - WE’RE HERE TO
ASSIST YOU
BE PROFICIENT AND BE VISIBLE
ARE THERE ANY OTHER QUESTIONS?
Welcome!
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