Accountability

Property is considered to be items of equipment, land, buildings, improvements, intangibles, and manufactured items on campus meeting the criteria prescribed in State Administrative Manual (SAM), Section 8602. Normally items with a useful life of at least four years, and having a unit acquisition cost of at least $1000.00 will be included on inventory records. Items costing $5,000 will normally be capitalized.

Property accounting regulations are designed to maintain the accountability of the State's investment in non-expendable property and equipment, regardless of cost, and to control certain items "...considered necessary for control purposes (e.g., typewriters, adding machines, calculators, and other portable assets)."

The ownership of property acquired by California State University, East Bay, whether purchased, donated, transferred, manufactured or obtained through other means, is vested with the University and not with a particular department, school or individual.

Documentation Controls

Capitalized University assets as of January 1994, total eighteen thousand line items with a total value of over twenty-three million dollars.

All administrative officers in charge of each activity having custodianship of furniture and equipment are responsible for ensuring the proper use, maintenance, security, and documentation of property and property records. Possession of equipment within your area and under your jurisdiction makes you accountable should any item come up missing.

Each department should designate an employee(s) as a property custodian(s) to work with the Property Office to develop appropriate internal control procedures for their areas. Custodians should place special emphasis on the maintenance of up-to-date accounting records and inventories.

Donations/Gifts

Gifts, bequests, and donations will be capitalized on University Property records, providing gifts meet the criteria prescribed in SAM, Section 8634. Property will report all accepted donations to the CSU Board of Trustees, Chancellor's Office, annually.

Any offer of equipment, materials, personal services or the conditional gift of money for purchase of these will be referred through normal administrative channels by the office or department receiving the offer to the Vice President, University Advancement, together with the department's recommendation regarding the acceptance of the offer. Departments must realize that donations must be to the advantage of the University and that we must be extremely careful not to assume a financial burden (possible repairs required) or space burden as a result of the acceptance of gifts. University acceptance authority does not extend to offers of real property or vehicles. Proffers in these categories must be referred directly to the Vice President, Administration and Business Affairs.

For additional information regarding gifts, please contact the Office of University Advancement.

Equipment Loan

The removal of any item of equipment from its normally assigned location on campus must be covered by a signed Custody Receipt (Form L-1-900-34) or an Equipment Transfer Form. The departmental property custodian will require a signed Custody Receipt (Attachment 1) to protect himself/herself from possible liability in the event the item is lost, destroyed, stolen, or damaged. Persons signing a Custody Receipt should be advised to read the certification printed thereon which indicates that you will be responsible for all damage, loss, theft, and/or failure to return the above equipment in the same condition in which received and you agree to reimburse the University for the amount of the loss.

The custodian in charge of a stockroom or other facility from which equipment is issued must be especially diligent to ensure that any item not physically within his/her control is covered by a Custody Receipt in his/her possession.

University property will not be removed from the campus except for official purposes of the University and then only with the written permission of an administrative officer who must countersign the Custody Receipt. A copy of the receipt bearing the authorized signature should be kept with the item in the event that the borrower is questioned by University authorities. When borrowed property is returned, the borrower should insist on receiving the Custody Receipt which was left with the issuing person.

A student who wishes to borrow equipment for other than routine class use must obtain the counter-signature of a faculty member on his Custody Receipt.

Equipment will be borrowed for the minimum time necessary so others are not deprived of its use. All Custody Receipts will require an expiration date which cannot extend beyond the last day of the academic quarter in which the loan is made. Equipment must be returned at the end of each academic quarter so that the property custodian can determine that the property is still in proper working condition and receives any needed repair or maintenance.

Equipment on loan shall be returned to the issuing unit at the time of the individual's withdrawal from school or termination of employment. Failure of students to return equipment will result in an immediate notice to the Accounting Office which will "flag" the student's record and prevent the release of grades or other official records until cleared. Failure of faculty or staff will result in non-clearance and the withholding of the final pay warrant.

Equipment Inventories

A physical inspection and count of all assigned equipment will be conducted and reconciled with the property records at least once every three years.

All property on the campus has been bar-coded for ease in conducting inventories. Department chairs and property custodians will be required to conduct their own inventory by using the barcode scanning equipment available in the property office and then down-loading the results to the Property computer.

A list of all non-expendable equipment will be furnished to the departments by the Property Office at least thirty days prior to conducting the inventory along with a set of basic instructions to help simplify the process.

Items assigned to individuals on a Custody Receipt Card will be accepted providing the information is current. Out-dated forms will mean that items must be returned to departments for verification.

Items not inventoried, validated, or otherwise accounted for by the inventory taker, will be listed on a memorandum from the Property Clerk and sent to the respective department for necessary action to complete the inventory.

Departments will have a ten day suspense period to locate missing items or declare them lost or possibly stolen. After a thorough search, the department will notify Property that certain items cannot be located. The Property Clerk will prepare a Missing Items Report and send it to the Department of Public Safety for action. If not located within thirty days, a Property Survey Report will be prepared for determination of action by the Property Survey Board.

A copy of the final inventory document will be furnished to the department for their records.

Equipment Returned to Vendors

Equipment periodically malfunctions after it has been placed into use and it must be returned to vendors for warranty repairs or service to be paid for by the Department. Occasionally, vendors will exchange items rather than complete expensive repairs and it will become necessary to document this activity.

Departments should pay particular attention to any item returning from vendors after repairs and confirm the property decal number. If missing, a memorandum should be forwarded to the Property Office outlining the circumstances so that property records can be updated.

Equipment Trade-In

When requisitioning new equipment where a trade-in allowance is expected from vendors, please complete a Request for Property Survey (Form L-1-900-65), see attachment 2, and attach it to the Departmental Requisition. In the body of the Requisition, please indicate that a trade-in is requested.

The Property Office will prepare a Property Survey Report and credit the Department inventory records after the item has been received by the vendor.

NOTE: It is the responsibility of the department to notify the Property Office when the item has been picked-up.

Equipment Transfers/Relocation

Moves of equipment can be accomplished by submission of an email or a memorandum to the Property Clerk indicating the item to be moved, the property decal number, the room in which located, the room to which the move is to be made and any special time limitations. Additionally, Departments should forward a Service Request form covering the move and indicating the proper account to be charged. The Service Request will be forwarded to Facilities Management along with an Equipment Transfer. The offices involved will then be provided with a copy of the completed Equipment Transfer which should be maintained in a file with the complete periodic inventories so as to have an up-to-date record of items charged to a unit.

Equipment Returns to Stock

Limited storage space throughout the University encourages the periodic removal of unused equipment, regardless of its condition. Departments requesting removal should follow the procedures identified for Equipment Transfers/Relocations in "H" above and indicate the evaluated condition of the items in addition to the other information required.

The Property Office will issue an Equipment Transfer Slip authorizing the return of the items to stock, pending the determination of final disposition. Every attempt will be made to relocate serviceable items to other University Offices or they will be held in stock for later needs.

Items which are no longer serviceable or have no anticipated use in other departments will be offered to authorized State Agencies such as Property Reutilization and State Surplus. Failing to locate interested agencies, the Property Office will offer the items in lots for sale to the highest bidder.

Some items will have no value except as spare parts for repairs on other serviceable items from the same manufacturer. In such cases, departments may complete a Request for Property Survey and forward it to Property along with a justification. The request must be reviewed and approved by the Property Survey Board before any action to dismantle is authorized.

Identification of Property

Capitalized equipment and property will be identified with a white sticker with a Red Bar (on top) with California State University, East Bay and a Bar Code property decal and a unique property number for inventory purposes. Other controlled items such as typewriters, cameras, calculators, printers, etc. will be identified at the request of the Department with white decals, records of which must be maintained by the Department property custodian. As an extra protection measure, departments are encouraged to etch decal numbers or other identifying marks in all equipment.

Lost (Missing), Stolen, or Destroyed Property

When an individual has reason to believe that an item of State property has been lost, stolen, or destroyed, he/she should immediately notify the administrative officer of his/her unit. If unable to locate, the administrative officer should immediately contact Public Safety at extension 3791. If property is stolen off-campus, the nearest law enforcement agency must be notified.

The responsible administrative officer will prepare a Report of Missing Items (see attachment 3), form L-1-910-00, and have it delivered by hand to the PASSO so that the information can be reported to other local and State authorities as quickly as possible.

The Public Safety Office and the Property Office will cooperate in conducting an investigation of each report of lost, stolen, or destroyed property. Their report will include a statement of findings as to any individual being responsible for the loss and a recommendation as to whether or not such individual should be held liable.

The reports will be submitted to the Associate Vice President, Business Affairs, who, after consultation with Department Chairs and other interested parties, will determine if monetary reimbursement is to be made to the University.

If the missing property is not located within ninety days, the Property Office will prepare a Property Survey Report requesting relief from accountability and attach reports of the investigation as supporting documents.

Protecting Property

Departments may take a number of preventive measures to reduce the risks of theft and/or loss. Measures may include consultation with Property to improve accountability process, engraving the decal number and "Property of California State University, East Bay, placing signs in conspicuous places, establishing a check-out system, holding borrowers responsible for losses and damages, use of additional locks or bolts and/or securing items with cables.

The acquisition of cable security devices (available in the University Storeroom) is encouraged for all Personal computers.

Installation of other security devices is up to the determination of the Department and should be based upon such factors as the financial ability of the Department to replace the item, the value of the equipment against the cost of the security measures, the attractiveness of the item for personal use or the marketability of the item.

Storage of Equipment

Excess equipment cannot be stored for any University department in the Receiving Department's warehouse facilities. This space is only to be utilized for newly purchased supplies or equipment which will be processed through to the departments as soon as possible or items being processed out as surplus to the University's needs.

If space is not available in your immediate area, a written request to the PASSO for temporary assistance will be considered on an emergency basis for a maximum of thirty days.