Current through Register Vol. 50, No. 9, September 20, 2024
A. Scope of
Accountability System. The program shall maintain accurate accountability
records of all donable property approved for transfer to the program and
donable property received, warehoused, distributed, and disposed of by the
program. Accountability records of all passenger motor vehicles and single
items having an acquisition cost of $5,000 or more, on which restrictions are
imposed, shall be maintained in order to identify the items.
B. Checking Property into Program Custody
1. All property received shall be checked in
promptly, as soon as full identification can be completed.
2. The approved copy of the Standard Form 123
(SF-123) is used as the basis for checking property into the program facility.
The inventory adjustment voucher shall be used for property received without
the SF-123. To supplement these, available shipping documents, invoices,
trucking bills of lading, donee reports, etc., will be used.
3. Exceptions or differences in a line item
on the SF-123 are noted when the item(s) are received to reflect any increase
or decrease as it affects the line item. This action will be documented to
report any change in the amount initially allocated on a report of
overages/shortages. This action is subsequently posted to the property receipts
register.
4. The SF-123 is
considered as an order; therefore, any differences, over or short, are recorded
on the Shortage/Overage Report Form. Copies of this form in every case are
forwarded to the General Services Administration (GSA) regional office
involved. A copy is also mailed to the holding agency when the record of
receipt shows a variance from the quantities and items shown on shipping
documents.
5. In accordance with
the requirements of Federal Property Management Regulations (FPMR) 101-44.115
concerning overages, when the estimated fair value or acquisition cost of a
line item of property is over $500, it will be listed on the SF-123 and sent to
the GSA regional office for approval.
C. All issues of property to eligible donees
are recorded on a distribution document (invoice) with provisions made for
recording the name of the item, state serial number, quantity, government
acquisition cost, and service charges.
D. Periodic Verification of Property on Hand
1. A financial verification of the property
on hand at the end of each month at the state agency is made and reconciled
with the books, in accordance with accepted accounting practices.
2. A physical inventory will be completed
each fiscal year. This physical inventory will be compared with a
unit-generated computer printout as each segment is completed. All differences
will be properly noted, recorded, and will become a part of the regular
accounting system. Any adjustments on items shall be reported to the manager
for approval and any necessary follow-up and corrective action.
E. Tracing Property from Receiving
Document to Issue Document
1. Each line item
on the receiving report (Form 123) must be entered on the computer including
noun nomenclature, federal supply classification code (group code), government
acquisition cost, condition code, receipt date, and quantity received. Each
receiving document is recorded in a register, and a file folder is maintained
for each receiving document.
2.
Each warehouse write-up document is numbered and filed numerically by
month.
3. Every issue document
(invoice) that is generated from the warehouse write-up documents must be
entered on the computer so that the computer reports accurately reflect the
federal property inventory. Each issue document is filed numerically by month.
These documents are also filed by donee organization and are grouped by
parish.
F. Means of
Determining Quantity of Various Types of Property Donated to Individual Donees
1. A file folder is maintained in the program
offices for each eligible donee. This folder will hold a copy of each
distribution document (invoice), monthly status of account, correspondence,
reports, and other items involving transactions with the donee.
2. A separate compliance record is maintained
for each donee on items with a unit acquisition cost of $5,000 or more and on
all passenger motor vehicles on which restrictions are imposed.
3. A summary of distribution to record the
acquisition cost of property transferred to each eligible unit is prepared
monthly.
G. Disposal of
Property of No Value to Program. Property will be reported to GSA for transfer
to another state agency or disposed of by public sale, dumping, or abandonment,
as authorized. Appropriate records are maintained to cover such disposals, in
accordance with the procedures and requirements of FPMR 101-44.205.
AUTHORITY NOTE:
Promulgated in accordance with 41 CFR 101-44 and P.L.
94-519.
