GOVERNMENT PROPERTY MANAGEMENT
Sections: |
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10.0101 |
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10.0102 |
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10.0103 |
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10.0104 |
Accountable officers-Department and agency head responsibility. |
10.0105 |
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10.0106 |
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10.0107 |
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10.0108 |
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10.0109 |
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10.0110 |
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10.0111 |
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10.0112 |
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10.0113 |
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10.0114 |
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10.0115 |
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10.0116 |
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10.0117 |
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10.0118 |
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10.0119 |
Responsibility records. |
10.0120 |
Clearance upon separation or transfer. |
10.0121 |
Inventory -Reports. |
10.0122 |
Liability and accountability relief provisions-Scope. |
10.0123 |
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10.0124 |
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10.0125 |
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10.0126 |
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10.0127 |
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10.0128 |
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10.0129 |
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10.0130 |
Survey board investigation-Findings and liability-Scrapping. |
10.0131 |
Liability question separability-Loss valuation-Survey action deferral. |
10.0132 |
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10.0133 |
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10.0134 |
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10.0135 |
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10.0136 |
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10.0137 |
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10.0138 |
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10.0139 |
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10.0140 |
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10.0141 |
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10.0142 |
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10.0143 |
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10.0144 |
General ledger control account -Charging to projects benefitted. |
10.0145 |
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10.0146 |
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10.0147 |
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10.0148 |
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10.0149 |
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10.0150 |
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10.0151 |
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10.0152 |
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10.0153 |
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10.0154 |
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10.0155 |
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10.0156 |
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10.0157 |
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10.0158 |
Sales contract default-Failure to pay for or remove property. |
10.0159 |
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Appendix 1 |
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Appendix A |
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Appendix B1 |
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Appendix B2 |
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Appendix C |
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Appendix D |
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Appendix E |
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Appendix F |
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Appendix G |
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Appendix I |
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Appendix J |
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Appendix 12 |
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Appendix 13 |
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Appendix 14 |
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Appendix 15 |
The authority for exercising control and management of government property in the ASG is vested in the director of material management. Section 4.1002 ASCA constitutes the basis for the issuance of the manual codified in this chapter and for all actions by the director in matters relating to the management and control of public property.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § i (part).
The purpose of this chapter is to prescribe adequate and uniform procedures throughout the ASG for accounting for all equipment, materials, and supplies under the jurisdiction of the department of material management. Compliance with the basic req uirements established in this chapter will ensure that proper records of all personal property are maintained and that such property is protected, preserved, and used only for official purposes.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § i (part).
10.0103 Director of material management duties.
(a) The director of material management shall manage and control government property and shall have authority over the disposition and use of such property, including inventorying and establishing forms and procedures for sale, ren tal, or other disposition o f such property.
(b) The director of material management shall list all real estate belonging to or under lease to the government, showing the agency controlling, location, metes and bounds, cost when acquired, persons to whom leased, and other details.
History: : Rule 3-78, eff 17 Apr 78, 300 GASM § i (part).
10.0104 Accountable officers-Department and agency head responsibility.
All property acquired by the government will be charged to an accountable officer. The safeguarding of property and maintenance of proper records thereof shall be considered a primary responsibility of these officers. It is the responsibility of the head of each department or agency to make certain that public property under his custody and control is properly utilized and protected against damage or loss.
History: Rule 3-78, 17 Apr 78,300 GASM § i (part).
10.0105 Property management officers.
The head of a department or agency may designate an officer or employee of his department or agency to perform the functions prescribed. The officer or employee so designated, as responsible for supervising the property management program of his department, shall be the property management officer, regardless of his payroll designation or any other title or function assigned to him.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § i (part).
For describing the type or nature of a transaction, including the acquisition or disposition of fixed assets, by means of a numerical code, the following transaction code has been developed and prescribed, and will be shown on reports submitted to the director of material management:
Acquisition |
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01 -Purchase |
02 -Construction |
03 -Transfer in |
04 -Donation |
05 -Omission (erroneously omitted from previous inventory) |
06 -Judicial process |
07 -Acquisition not otherwise classified |
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Disposition |
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11 -Sale |
12 -Transfer out |
13 -Destruction |
14 -Disposition not otherwise classified. |
History: Rule 3-78, eff 17 Apr 78, 300 GASM ii.
Subject to additional or more detailed definitions in the Accounting Manual of the department of administrative services, and unless the context otherwise requires:
(1) "building" means any structure erected aboveground, together with its appurtenances,
10.0106-10.0107
the principal purpose of which is for sheltering persons or property. The term also includes but is not limited to schools, libraries, offices, warehouses, clinics, hospitals, homes, and housing units;
(2) "capitalization" ("to capitalize") means the assignment of a dollar value to property for the purpose of reflecting such value on property accountability records and general ledger asset accounts;
(3) "capitalized property" means property which has been entered on the records as an investment or asset and includes "nonexpendable property" which, for management and/or accounting purposes, is to be carried as capital assets until disposed of in accordance with law;
(4) "construction work in progress" means the cost of construction work undertaken and being performed but not yet completed and accepted;
(5) "equipment" (including machinery) means an article of personal property which is complete in itself, is of durable nature with an expected service life of 1 year or more, and does not ordinarily lose its identity or become a component part of another article when put into use. The term includes but is not necessarily limited to machinery; heavy-duty tools; trucks; cars; office, school, and household furniture and furnishings; or any durable item required to equip an individual or activity to do a job;
(6) "expendable" means those categories or specific items of personal property which have been classified for property control and/or cost accounting purposes as expendable and the cost or appraised value thereof is to be charged as an expense when received or issued, depending upon cost accounting system applied. The value of quantities of expendable items held in stores or redistribution centers pending issue is recorded as an asset;
(7) "improvements other than buildings" means and includes all improvements and attachments to the land such as roads, walkways, playgrounds, and lighting facilities and fixtures;
(8) "land" means all parts of the earth's surface owned by the government, regardless of the purpose and/or use. Land held under lease is not owned and should be omitted from the account;
(9) "maintenance" refers to the routine recurring work required to keep property in substantially original condition. It may include replacement of minor constituent parts, materials, or supplies;
(10) "materials and supplies" means and refers to all items necessary for the equipping, maintenance, repair, operation, and support of governmental activities and services;
(11) "nonexpendable" means those categories or specific items of personal property which, for property management and/or accounting purposes, are to be carried as capital assets of a department, bureau, or activity until disposed of by transfer, sale, or otherwise;
(12) "personal property" means all property other than land and buildings. Items in this category are classified as "expendable" and "nonexpendable " property.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 2.1.
10.0108 Receiving-Acknowledging Responsibility and records.
Certain basic principles are involved in the receiving of government property and shall be observed when assigning the responsibilities of this function. These principles include:
(1) acknowledging receipt. The individual who signs the receiving report is certifying that the property listed thereon has been received, and his signature serves as the basis for the expenditure of government funds. All incoming shipments shall be physically counted and inspected to insure that the quantity ordered has been delivered and that articles received meet the specifications. Any defects or damages to the property shall be noted at the time of inspection. Articles which require technical identification or inspection shall be examined by the receiving individual in conjunction with other qualified personnel;
(2) establishing initial responsibility. The property management officer or individual acting in that capacity assumes responsibility for all personal property received at the time the equipment or supplies are accepted and the receiving report is executed. The property management officer shall be responsible for the identification of all nonexpendable personal property acquired by the agency in accordance with the provisions of this chapter;
(3) establishing accountability. The accountable officer, the head of the department or agency shall establish prescribed accountability records for all property acquired or entrusted to him immediately upon receipt of documents evidencing the receipt of such property.
History: Rule 3-78, 17 Apr 78, 300 GASM § 1.1.
10.0109 Receiving-Receiving report.
All departments will formally document the receipt of all personal property, whether such property is acquired from commercial sources, doni1ted, recovered, or obtained by transfer from another government agency.
(1) Property received shall be recorded on a receiving report to provide a document of entry to the records and accounts and to substantiate the disbursement voucher. Appropriate receiving documents shall be prepared as soon as possible after receipt of the property.
(2) Special handling shall be given receiving reports involving time discounts.
(3) Receiving Report, GAS form MT /MGT 32 (see Appendix I) shall be used for the purpose of carrying out the provisions of this section.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 1.2.
There are two sections numbered 2 in Ch. 1 of Rule 3-78, 300 GASM.
10.0110 Identification markings Required -Means.
All government property classified as nonexpendable, except as exempted elsewhere in this chapter, shall be permanently marked to identify it as government owned. Markings may be accomplished by any means which will produce permanency and which will be most adaptable to. the particular type of property.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 1.2.
There are two sections numbered 2 in Ch. 1 of Rule 3-78, 300 GASM.
10.0111 Identification markings-Unmarkable apparatus-Large items.
(a) Very small, delicate, or precision apparatus, which cannot be marked in a permanent manner without damage to the equipment, is exempt from any requirement for marking or numbering. The number assigned to such equipment, however, shall be recorded on the property cards established for the equipment.
(b) The larger, or more significant items of nonexpendable property, including but not limited to office furniture and ship equipment, shall be marked with the property number assigned thereto.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 1.3.
10.0112 Identification markings-Property numbers.
Each item or group of items of nonexpendable property shall be assigned an identifying property number by the head of the division of property, department of material management. Decimal suffixes may be added to the property number in. order to specifically identify individual items as may be determined. The numbers assigned shall be entered on the property records for the item.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 1.4.
10.0113 Identification markings-Motor vehicles.
All motor vehicles of the ASG, except those exempted elsewhere in this chapter, shall bear special markings and identification consisting of the following:
(1) "For Official Use Only";
(2) ASG decalcomania;
(3) Identification plates; i.e., plates with numbers prefixed by letters, indicating user, department or office.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 1.5.
10.0114 Identification markings-Removal before disposition.
When property is sold or otherwise permanently removed from government service, all identification markings which indicate that the property was previously owned by the government shall be removed prior to disposition.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 1.6.
10.0115 Classification-Responsibility.
(a) It is the responsibility of each department, bureau, and/or agency to classify items of property as expendable or nonexpendable within the meaning of these terms as defined in this chapter and in the ASG Accounting Manual.
(b) Nonexpendable property should be further classified to indicate whether it should generally be capitalized, noncapitalized, or considered with materials and supplies for physical and financial control purposes. The division of property, department of material management will, in cooperation with all departments, classify all personal property in accordance with the provisions of this chapter to ensure. uniformity at all organizational levels.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 2.2.
10.0116 Classification-Guidelines.
In making the determination as to proper classification of the various items of nonexpendable property, consideration will be given to such factors as acquisition cost, expected useful life, use, susceptibility to personal uses, cost of possible accountability and/or responsibility records compared with cost of possible increased losses if such records are not maintained, as well as any other factors which may have a bearing on the classification. It will be necessary to use good judgment in applying these factors to individual items since the classification placed on an item will, to a great extent, determine the type of inventory control and accounting records to be maintained therefor.
(a) As a general rule, any single item of equipment costing more than $100 should be capitalized. Classification of any given item of equipment should be consistent; however, in cases where a portion of the inventory of the item is acquired at a cost of $100 or less and a portion at a cost of over $100, the entire stock of a given item should be accounted for as either capitalized or noncapitalized equipment, as the case may be.
(b) Examples of nonexpendable property items which fall under the capitalized equipment classification are: motor vehicles, office machines, surveying instruments, and similar major items of equipment which have a long expected service life and generally represent a major investment in personal property.
(c) Examples of nonexpendable property items which will generally fall under the noncapitalized equipment classification are: small hand tools, and similar relatively low-cost minor items of equipment which are frequently worn out after a comparatively short period of service
(d) Due to a high rate of breakage in service, a normally short service life, or an insignificant value, certain items of property nonexpendable by definition may, at the discretion of the director of material management, be administratively classified as expendable and treated as such in all respects. Examples of items which may be considered as expendable are glassware, tinware, brushes, drill bits, file baskets, pencil sharpeners, and like items which, in the opinion of the director of material management, do not warrant the same measure of control and attention as do those composing the capitalized and noncapitalized classifications.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 2.3.
(a) Fiscal Accounting Records. The value of nonexpendable property acquired and disposed of shall be recorded in the records and accounts prescribed in this chapter and as determined by the director of administrative services as defined
in the Accounting Manual.
(b) Accountability Records. Accountability records shall be established and maintained to cover nonexpendable property as prescribed in this section.
(c) Capitalized Equipment. The general ledger control account for capitalized property shall be supported by detailed property records to adequately identify the units of equipment, the costs of which are charged to equipment accounts; provided a permanent record of the acquisition and disposition of all capitalized property; and provide information needed for inventory control and management purposes. This record will generally be known as the nonexpendable property accountability record, but may be supplemented by such other accountability or property records as may be necessary or desirable for property management purposes. These records shall be subject to both internal and external audit and all entries made therein must be adequately supported by valid acquisition and disposal doc4ments.
(d) Noncapitalized Equipment. The use of accountability records for noncapitalized equipment is not required by this title; but, rather, their use is discretionary with the head of each department, bureau, or agency.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 2.4.
10.0118 Transfer of accountability.
When an accountable officer is to be relieved of accountability, the incoming accountable officer shall be required to accept, formally, full responsibility and accountability for all government-owned property involved in the transfer of accountability. This may be accomplished in either of 2 ways:
(a) An itemized list of property of all classes may be compiled from the property records, showing, as a minimum, the quantity and adequate description of the items involved.
(1) Receipt of the property shall be acknowledged thereon by the incoming accountable officer, after such verification and inventory as the incoming officer deems necessary to 10.0122 Liability and accountability-relief provisions-Scope. Sections 10.0122 and 10.0123 set forth basic requirements for the appointment of boards surveyor other authorities to
(1) investigate circumstance$ surrounding lost, stolen, damaged, and unserviceable property and
(2) report findings and make recommendations for the fixing of or the relief from personal liability for damaged or missing property. Sections 10.0122 and 10.0123 also provides for review of the actions of boards of survey by the property division, department of material management, and for the director of material management to make the final determination as to financial liability and disposition of the property.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 4.1.
10.0123 Relief from accountability.
An accountable officer may be relieved of accountability for property by the following methods:
(1) Transfer of accountability to another accountable officer;
(2) Transfer of available property to another accountable officer within the department and/or transfer of excess property to other governmental agencies;
(3) Sale of property under conditions and limitations authorized by current laws and regulations;
(4) Authorized condemnation and destruction, abandonment, or donation of property;
(5) Loss, including theft and accidental destruction of property, when documented by an approved report of surveyor certificate of loss.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 4.2.
10.0124 Survey and report-Required when.
Survey action and a report of survey, GAS form MT/MGT 31, illustrated in Appendix 3, are required to authorize and/or document the following property transaction and circumstances:
(1) Loss of property exceeding $100 in original cost. Losses of $100 and less shall be subject to report of survey procedures if not documented by a certificate of loss as provided in 10.0126;
(2) Condemnation for salvage, reduction to scrap, destruction and abandonment of property regardless of circumstances;
(3) Donation to public bodies;
(4) Property damage exceeding $100 in value, except damage resulting from motor vehicle accidents which are investigated and reported as provided in existing law and regulations. Damages of $100 and less shall also be subject to report of survey procedures if not documented by a certificate of loss as provided in 10.0126;
(5) Any circumstance, except motor vehicle accidents, in which there is a possibility of a claim against the government in connection with the administration, care, and use of its property.
History:
Rule 3-78, eff 17 Apr 78, 300 GASM § 5.1.10.0125 Disposal not requiring survey.
Survey action is not required to authorize the following type of property disposals, all of which are otherwise authorized and amply documented:
(1) Transfer of available and excess property to any other governmental activity;
(2) Sale on nonreportable property after circularization as available;
(3) Sale of surplus property. However, in cases involving reportable property, the sale thereof may not be made until after release by the department of material management;
(4) Sale of scrap material;
(5) Donation of surplus property for educational, public health, and civil defense purposes;
(6) Sale or exchange of personal property where the exchange allowance or proceeds of sale are to be applied against the purchase price of replacement items.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 5.2.
10.0126 Certificate of loss or damage.
A certificate of loss or damage (see Appendix 10) may be used in lieu of a report of survey to document losses of or damages to property, provided the total amount of the loss or extent of the damage to all items contained in the certificate does not exceed $100 and possible claims against the government are not involved.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 5.3.
When survey action is required as prescribed in this chapter, and as may be directed by the head of the property division, department of material management, it shall be conducted by the authorities set out in 10.0128 and 10.0129.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 5.4.
(a) Authority for survey boards is found at 4.0302 ASCA.
(b) Boards of survey, consisting of not less than 3 members, shall be appointed by the Governor. In case of property to be surveyed, neither the accountable officer nor the responsible employee for such property shall be a member of the board of survey. A standing board may be appointed to act on all cases or the board may be selected on a case-by-case basis.
(c) Special boards of survey shall be appointed by the Governor.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 5.5.
10.0129 Survey review authority.
Authority to approve or disapprove reports of survey and certificates of loss vested in the Lieutenant Governor of American Samoa.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 5.6.
10.0130 Survey board investigation Findings and liability-Scrapping.
Boards of survey shall fully investigate matters submitted to them. They will call for all evidence obtainable and will not limit inquiries to evidence or statements presented by
parties in interest. They will examine and verify all evidence presented and available, and make recommendations consistent with the circumstances and findings disclosed by such examination.
(a) In the case of damaged property, the board of surveyor traveling survey officers will usually recommend that the employee be relieved of financial liability unless its findings disclose that:
(1) the property involved was being used for other than official purposes; or
(2) the employee failed to exercise reasonable precautions with regard to the care, use, and custody of the property in the particular circumstances. Inexpert use of property in carrying out official business resulting in damage will not usually justify holding the employee financially liable.
(b) In the case of missing property where the employee is able to show when and under what circumstances the property was lost, the board of survey will usually make its recommendations concerning financial liability by following criteria similar to that for damaged property. Where the employee is unable to produce missing property and is unable to explain meaningfully the circumstances under which it disappeared, the board will usually be concerned with the question as to whether the employee had or should have had adequate control over the custody of the property. If the nature of the property or the circumstances of the employee's holding it were such that custody and control were unimpaired, the board would understandably be reluctant to recommend that the employee be relieved of financial liability.
(c) Boards of survey should carefully examine property being surveyed. Where the board finds that the property has further usefulness, either as is or after justifiable repairs or reconditioning, it may recommend that the property be continued in service.
(d) Where final board of survey action directs that the destruction or reduction to scrap of property, such disposition shall be witnessed by at least I member of the survey board and an inspector of the property division, department of material management.
History: Rule 3-78, eff l7 Apr 78,300 GASM § 5.7.
10.0131 Liability question separability-Loss valuation-Survey action deferral.
Boards of survey's action in determining whether to hold an employee financially liable for damaged or missing property entrusted to him should be taken apart from and without prejudice to whatever action of a personnel nature may be appropriate. The question of financial liability must be kept separate from such questions as the appropriateness of retraining, transferring, reprimanding, suspending, dismissing, or even commending the employee.
(a) When an employee is found liable for property loss or damage by board of survey action, or when he voluntarily accepts liability, it shall be the responsibility of the accountable officer to establish the government's claim against the employee. Restitution should be sought to the extent of the government's loss. In the case of damaged property, the government's loss will usually be
(1) the cost of necessary repairs or
(2) the estimated market value after, as compared with before, the damage occurred. In the case of missing property, the measure of the government's loss should be the appraised value based on the last known condition of the property.
(b) In any instance involving property irregularities subject to the provisions of this chapter, final board of survey action should be deferred until completion of action by the director of material management.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 5.8.
10.0132 Appeal of liability finding.
An employee held liable for damaged or missing property by action of a board of survey shall have the right to appeal to the appropriate reviewing authority. It is desirable that such appeals be made through the usual channels.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 5.11.
10.0133 Theft or damage reporting.
Thefts or damages to government property shall be reported simultaneously to the property division, department of material management and to the attorney general, department of legal affairs. Copies of such reports shall be used as pertinent attachments to reports of survey.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 5.12.
10.0134 Fixed asset classes-Designated.
(a) The fixed assets of the ASG are divided into the following 6 classes: I. Land; 2. Buildings; 3. Other structures and facilities; 4. Equipment under unit control; 5. Equipment under collective control; 6. Work in progress.
(b) The numbers appearing at the left in subsection (a) of this section are for identification purposes and constitute the first digit of each class in the property identification that appears in 10.0112.
History: Rule 3-78, eff 17 Apr 78, 300 GASM Ch. 6 (part).
10.0135 Fixed asset classes-l. Land.
1. Land: This classification includes all land owned by the government of American Samoa, regardless of method of acquisition It does not include any buildings or structures on the land.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 6.1.
10.0136 Fixed asset classes-2. Buildings.
2. Buildings: This classification includes permanent buildings which mayor may not be connected with other structures by passageways. In addition to the building itself, it includes plumbing, heating, ventilating, sanitary, mechanical, electrical work, lockers, and cabinets which are made a part of the building.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 6.2.
10.0137 Fixed asset classes-3. Other structures and facilities.
3. Other structures and facilities: This classification consists of nonexpendable items accounted for as a single unit or entity. It must meet 1 or more of the following conditions:
(1) The cost of the individual piece of equipment is $100 or more;
(2) It has a serial or model number given it by the manufacturer;
(3) Replacement policy for the equipment is determined by such pertinent factors as the relationship of the maintenance cost of the acquisition cost of the unit and the observation required of the individual performance or characteristics of the unit.
History: Rule 3.78, eff 17 Apr 78,300 GASM § 6.3.
10.0138 Fixed asset c1asses-5. Equipment under collective control.
5. Equipment under collective control:
(a) This classification applies to equipment that is accounted for as a group rather than as single units. The individual piece of equipment loses its identity as such and is one of a group. For this purpose, the equipment must be the same with respect to function, material, shape, and size.
(b) Equipment under collective control must meet 1 or more of the following conditions:
(1) The cost of each item in the group must be less than $100;
(2) It has no serial or model number given it by the manufacturer;
(3) The relationship of maintenance cost to the acquisition cost of the equipment and the observance of its performance are not pertinent factors in determining replacement policy.
History: Rule 3.78, eff 17 Apr 78, 300 GASM § 6.5.
10.0139 Fixed asset classes-6. Work in progress.
6. Work in progress: This classification will apply to construction projects which have been started but not completed and accepted. Temporary records will be maintained to support the value of the work in place as reported. The department of administrative services will be required to furnish a copy of each paid partial payment voucher in order that the property
records may be in accord with that of the department of administrative services. On the satisfactory completion of the project and its acceptance by the ASG, the total cost of the completed project will be added to the appropriate inventory account.
History: Rule 3.78, eff 17 Apr 78,300 GASM § 6.60
10.0140 Storage-Scope and purpose of provisions.
This section through 10.0143 prescribe basic requirements for the storage of equipment, materials, and supplies acquired by the ASG. This section through 10.0143 will not attempt to cover every conceivable condition or problem that will arise in connection with the storage of various commodities. With a reasonable exercise of judgment, as well as a reference to reputable and recognized standards, and compliance with safety techniques and standards of the division of fire, department of public safety, these provisions will enable and assist each department to achieve the desired objectives.
History: Rule 3.78, eff 17 Apr 78, 300 GASM § 7.1.
Storage objectives include such factors as maximum utilization of space consistent with adequate care and protection of property; positive item identification; effective conservation of time, labor, and equipment; and the rapid, easy movement of property from the storage area to the point of use or consumption. Storage methods and procedures vary according to the amount and type of available space, labor, equipment, and the quantity and type of property stored. The basic objectives set forth in 10.0142 and 10.0143 are recommended as guides in planning and storage of personal property.
History: Rule 3-78, eff 17 Apr 78,300 GASM § 702.
10.0142 Storage-Arrangement and accessibility.
Orderly arrangement is essential to efficient operation of storehouses. All items, whether stored in bins, bays, in bulk or in original containers should be so arranged that nomenclature and quantity may be readily determined. Efficient storage demands the maximum utilization of space with a minimum amount of labor. Where practical, labor should be conserved by use of modern materials handling equipment and storage aids. Fast-moving items should be stored in convenient locations from which they can be issued with minimum handling. Stock of individual items or classes of items should be segregated to facilitate handling, and inventorying.
(a) Protection. Types of property should be stored according to the kind of protection required. Protection requirements will vary greatly with the types of commodities stocked. All items must be protected from fire and theft. Certain items require protection from dampness, heat, and hazardous characteristics, and are stored separate from other stocks. These factors, as well as maximum protection of property against all causes of deterioration or destruction, must be considered in selecting proper storage locations.
(b) Rotation. Stock rotation is based on the general storage principle of "first in, first out". The fact that many items, for example, perishables, foodstuffs, medicines, paints, chemicals, etc., are subject to deterioration or infestation, requires that the oldest stock be issued first.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 7.3.
issuing,
Adequate storage facilities shall be provided at each location to ensure the proper safeguarding of all government property. Facilities required will vary largely between the projects and other activities of the various departments and agencies. Actual requirements will depend upon such factors as volume of property to be handled, characteristics of commodities to be stored, and nature of the operations.
(a) Indoor. Indoor storage areas should be arranged to obtain proper stock protection and
maximum utilization of space within established floor load capacities, but should be subject to flexibility to provide for periodic changes in specific space requirements. Employees engaged in storehouse and storage operations must be instructed in safety and fire protection regulations pertaining to these operations. The division of fire is charged with the responsibility of periodically inspecting warehouses and for instructing employees therein in the techniques of fire prevention and protection.
(b) Outdoor. Storage yards for items not requiring covered protection shall be protected by locked fenced enclosures to the extent necessary to protect the government's interest. Outside storage areas shall be prominently posted to clearly indicate that the property stored therein is government property. Entrance to such areas should be restricted to authorized personnel only.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 7.4.
10.0144 General ledger control account-Charging to projects benefitted.
The value of stores property acquired and disposed of shall be recorded in a general ledger control account for stores where the volume of work or other factors necessitate the establishment of a stores account. Unless otherwise directed by the head of each bureau or office, acquisitions of stores property described in the following subsections need not be recorded in a general ledger control account, but may be charged directly to the project benefitted:
(1) Materials and supplies purchased for immediate application on a specific project or job;
(2) Materials and supplies purchased for single purposes, such as those procured against a bill of materials for a specific construction project, even though such materials may be stored for future use, consumption, or installation. In such cases, however, card records showing quantity and descriptive information of the items involved shall be maintained to the extent necessary to ensure proper management and control of such inventories.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 8.1.
The general ledger control account for stores shall be supported by detailed card records to adequately identify the units of property, the costs of which are charged to the stores account, provide a permanent record of the acquisition and disposition of all stores items, and provide information needed for inventory control and management purposes. These records shall be subject to both internal and external audit, and all entries made therein must be adequately supported by valid acquisition and disposal documents.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 8.2.
Property record cards and stock cards (see appendices 7, 10 and 14) or a modification thereof, shall be used for the purpose of carrying out the provisions of 12.0344 and 12.0345.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 8.3.
10.0147 Reconciliation of records.
The total value of stores recorded on the stock card records shall be compared with the balance shown in the general ledger control accounts for stores at least once each year. Any differences disclosed as a result of this comparison shall be reconciled and adjusted in accordance with sound accounting practices and as necessary to bring the subsidiary records and control account monetary balances into complete agreement. The value of all property recorded on the property record cards shall be compared with the balance shown in the general ledger control account. Differences, if any, shall be reconciled.
History: Rule 3-78, ertl7 Apr 78, 300 GASM § 8.4.
10.0148 Issuing-Authorized employees.
To ensure that property will not be issued indiscriminately, the official having administrative jurisdiction of the property should designate
in writing an essential number of employees to whom materials and supplies may be issued and/or to whom responsibility for equipment may be assigned.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 9.1.
10.0149 Issuing-Documentation and receipts Transfers.
All issues of property shall be adequately documented and -a receipt obtained at the time the property is removed from the storehouse or other storage area.
(a) Transfer of property, GAS form MT/MGT 20 (see Appendix 4) or a modification thereof may be used for the purpose of documenting transfers of property between offices or departments.
(b) Issues from supply warehouses are handled by stub requisitions, GAS form 107 (see Appendix 13).
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 9.2.
10.0150 Sale-Governing provisions-Public notice.
(a) Contracts for the sale of government property are entered into by virtue of the provisions of this chapter and as may be specifically and expressly provided by law.
(b) Property offered for sale will be brought to the attention of the buying public by direct mail, posting in public places, and by both free publicity and paid advertising in newspapers, on radio, and on television. The amount of paid advertising should be commensurate with the type and value of the property being sold.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 10.1.
Every effort will be made to obtain maximum free publicity for sales from local newspapers, radio and television stations. Postal authorities will be contacted and requested to display posters and sale offerings on post office bulletin boards.
History: Rule 3-78, eff 17 Apr 78, 300 GASM § 10.2.
10.0152 Descriptions of property Bid deposit-Award criteria.
(a) Invitation for bids, announcements and public notices, offering property for sale, will contain a full and complete description of the property, its location, condition and life span, and method of sale, whether by sealed bids, negotiation, or auction or spot bid.
(b) Description of vehicular items, such as but not limited to automobiles, station wagons, ambulances, motor trucks, tractor trucks, and buses, will include the following: make of vehicle, year, series or model, manufacturer's serial number, type of vehicle and kind of body, number of cylinders, number of wheels driving, if other than standard, and manufacturer-rated capacity.
(c) Extremely important to the description of any property offered for sale is the portrayal of its true condition. Exact degrees of condition are matters of wide interpretation based on technical knowledge and individual opinion. The terminology contained in this chapter will govern. Some indication of the general condition of the property should be included if at all possible so that the bidder may have a basis upon which to estimate its value for future use. Condition codes should not be used in the description as these might prove quite meaningless to prospective bidders
(d) Awards normally will be made to the highest responsible and responsive bidder. In the event no awards are made for an item even though bids are received, the reasons for not making an award will be entered on the record of the sale.
(e) When a bidder has not met the bid deposit requirement, as provided for in the invitations of bid, such bid normally will be considered nonresponsive, except under any of the following situations:
(1) The bid deposit is less than the amount required by the invitation to bid by an inconsequential amount and the rejection of the bid would not be in the best interest of the government;
(2) Only 1 bid has been received and it is considered to be adequate, and the bidder agrees to submit the required deposit;
(3) A bidder submits a bid deposit which is insufficient to cover all of the items for which he is in line for award. He should be awarded those items for which the bid deposit would have been adequate had only those items been bid upon; provided, however, that such a partial award is not inconsistent with either the bid as submitted by the bidder or the terms and conditions of the invitations, such as all-or-none bid qualification.
(1) In determining which of