收货和库存控制

目的

The purpose of this policy is to provide accountability over the College’s assets and to gather and maintain the information needed in the fixed asset 系统 for the 编制财务报表.

这项政策适用于谁

This policy applies to all Tacoma Community College staff, students and community 使用国家资源的成员.

参考文献

RCW 43.19.1917 -国家所有设备的记录.

RCW 43.88.160 - Fiscal Management - Powers and duties of officers and agencies

RCW 43.41.150 - RCW处置

S.A.A.M. 第三十章 -资本资产.

定义

财务管理办公室: authoritative agency of the State of Washington supplying information, fiscal services and policy support that the Governor, Legislature and state agencies need to serve 华盛顿人民.

S.A.A.M: 由国家行政管理局OFM提供 & 会计手册提供控制和 accountability over financial and administrative affairs of the State of Washington. The policies and procedures in this manual are the minimum requirements that State 各机构必须满足.

DES(企业事务部): provides centralized business services to Washington government agencies and residents. Accessories or attachments to assets: unit or equipment with 1) asset value over five thousand dollars ($5,000), 2) adds 使用ful life to an existing capital asset and 3) 不替换原有资产. Administrator: the person(s) authorized to approve purchases on behalf of a College department and has the authority to redistribute 或者盈余资产.

资产价值: Capital assets are valued at cost, including all ancillary charges necessary to place the asset in its intended location and condition for 使用. 附加费用直接 attributable to asset acquisition, including but not limited to freight, taxes, professional installation fees, legal fees, and commissions.

资本资产: 每一个年代.A.A.M., tangible or intangible assets held and 使用d in state operations, which have a service life of more than one year and meet the state capitalization policy. Capital assets of the State include land, infrastructure, and improvements to land, buildings, leasehold improvements, vehicles, furnishings, equipment, collections, and all other tangible and intangible assets that are 使用d in state operations. 包括 but not limited to vehicles, furnishings, equipment, and other tangible personal property. State capitalization policy sets a minimum unit cost of $5,000 for such items.

澳门威尼斯人在线赌场自己造成的资产: 1) item or equipment constructed by a college department for College 使用. 这一类 includes internally developed software with a total cost of $1,000,000 or more.

固定资产制度: inventory 系统 使用d to record and account for all capital assets. 

库存资产: item or equipment with 1) asset value below five thousand ($5,000) dollars, 2) a 使用ful life of equal to or more than one year, 3) does not meet the definition of 资本资产. Examples: Laptops, Tablets, Medical equipment, Etc.

属性: any asset, material, equipment or supply belonging to the College. 财产托管人: person assigned by a department administrator to maintain the department’s property list and work with the assigned inventory inspector during the biannual physical inventory. 

小而有吸引力的资产: 每一个年代.A.A.M. all items in the commodity class code major group 10XX with an asset 价值低于五千美元(5,000美元). 包含以下资产 单位成本300元或以上: 
7013手提电脑和笔记本电脑
7014平板电脑和智能手机
Agencies must also include the following assets with the unit costs of $1000 or more
6551 Optical Devices, Binoculars, Telescopes, Infrared Viewers and Rangefinders
6710-6730 Cameras and Photographic Projection Equipment
7012台式计算机(pc) 
7730 Television Sets, DVD Players, Blue-ray Players, and Video Cameras 

剩余财产: any serviceable, unserviceable, obsolete or excess college assets, materials, equipment or supplies, tagged and untagged regardless of whether or not the item is part of 高校固定资产制度. 

转移资产: item or equipment received from another government (federal, state or local) agency (often with freight the only cash expenditure) shall be treated as a capital, small and attractive or non-inventoried asset as described above. 成本显示在 transfer document shall be considered the asset value. 

政策

It is the policy of the College to comply with all RCW’s and WAC’s governing receiving and inventory of College assets as outlined in the OFM State Administrative and Accounting 手册(年代.A.A.M.).

All College assets may only be 使用d for official College activities. 资产可能不会 be loaned to other organizations, nor may they be 使用d by College employees for personal 使用.

All assets must be reported to the State each biennium per guidelines set by DES, OFM，在S中概述.A.A.M手动. All assets must be recorded using a fixed asset 系统. 

接收和标记资产

小, Attractive assets must be received by the receiving department. 小, Attractive Assets that require tagging must be tagged by the property custodian or delegate within the department owning the asset(s). 

Capital Assets require State Inventory Tags to be applied by the receiving department 交付给. After tagging, the capital asset(s) are delivered by the receiving 部门给物业保管人.