资本资产 & 库存控制

1600.资本资产和存货控制

A. 目的

This procedure establishes practices for the control and accountability of capital 韦纳芝谷书院内的资产.

B. 限制和要求

To safeguard assets, promote operational efficiency, and ensure the accuracy and reliability of financial data, WVC will maintain a system of perpetual inventory records to track inventoriable capital assets under the direction of the fiscal services director and 行政服务副总裁. 就本程序而言，可盘点的 资本资产包括:

1. 固定资产的单位成本(包括运费，销售税和辅助费用) (成本)5,000美元或以上，使用寿命超过一年.
2. Fixed assets with a unit cost (including shipping charges and sales tax) of $300 to $4,999.99，符合“小而有吸引力”商品的标准，定义 国家行政与会计手册(SAAM).
3. 为便于跟踪，其他物品可列入存货.
   行政服务副总裁将分配的职责 内部库存专家，包括维护标签主记录 equipment records, documentation of all inventory transactions, and providing direction 协助处理所有库存事宜.

C. 资本资产的收购

Upon purchasing assets meeting the criteria for inventoriable, the purchasing manager will provide to the shipping and receiving clerk all known information for the inventory. Upon receipt of the item, the shipping and receiving clerk will assign and affix a 整理库存标签，完成库存记录. 库存记录将包括 at a minimum the state tag number, serial numbers, description, fund source, department making the purchase, and physical location (required by Washington State 政策, SAAM 30.40.30). 其他相关的或必要的信息可能包括在内.

捐赠的资产将采用与购买的资产相同的程序进行盘点. All donated assets will be received by the WVC基金会 or WVC基金会 at Omak, 记录下来，并赠予学院. 这是合适的院长的责任 或董事如实申报捐赠财产.

All capital assets and inventoriable items will be received by the shipping and receiving 学院系. 特殊的购买可以例外 批准.

Monthly, the shipping and receiving clerk will reconcile inventory records with fiscal 资本资产购买服务记录.

Area administrators are responsible for the safekeeping of assets in their departments. When leaving a position, administrators will leave a complete record of the inventoried 他们控制或负责的资产.

D. 转让可盘点的资本资产

Once assigned to a department or location, inventoriable capital assets transferred 从一个部门到另一个部门，或从一个地点到另一个地点，都将被记录下来 在资产清查中. 负责该资产的区域管理员将发出通知 the college employee responsible for internal inventory control to update the records.

任何设备暂时从指定的物理位置移走的记录 是否由负责设备的部门保管. 记录将包括 the state tag number, the date moved and the purpose or reason for the temporary relocation. 该记录可以是结帐日志或其他记录，并将在返回时更新 设备的.

E. 剩余资本资产的处置

Disposition of all surplus equipment, supplies and materials is delegated to the director 设备和操作，谁可以分配给部门员工. 没有其他的 employee may sell, donate or dispose of state property, except as provided in state 不动产政策(土地和建筑物).

财产处置的做法将符合国家政策(SAAM第30章).

Capital assets with an acquisition cost of at least $5,000 and purchased with federal grant funds will be reviewed by the district fiscal services office to determine the 处置所得款项(如有)的适当分配.

Proceeds from the sale of all assets not fully depreciated will be returned to the 购买该资产的资金减去任何处置成本. 全部折旧所得 assets may be returned to the original fund for re的地方ment or reinvestment, or may be recorded in an auxiliary fund to support surplus property processing or other district 需要.

不属于资本资产的存货资产的处置，按同样的办法处理 资本资产的程序，但《皇冠6686会员登录》第30章允许的除外.

All surplus property is to be recorded on an equipment disposal form (http://commons.hellotakwu.com/SitePages/形式.aspx) 由适当的管理者或指定人员. 每个被标记的资产都需要一个表单. Arrangements will be made with the director of facilities and operations or designee 安排资产处置.

The appropriate administrator or their designee is responsible for keeping items secure 直到被设施和操作人员收集. 设施主管和 作业或指定人员负责收集物品直至处置.

F. 盘点

A complete physical inventory of capital assets is to be conducted during each biennium 或者根据用于购买资产的资金来源的要求.

Area administrators will be notified prior to a scheduled physical inventory and will designate a staff member to assist with the verification of equipment in its proper 的地方.

When the physical inventory takes 的地方, any equipment found outside of its assigned location will either be returned to its proper location or be reassigned to its current 资产库存数据库中的位置. 任何未找到的设备将被报告 并采取适当措施将其从库存数据库中查找或删除.

摘要报告将在30天内发给适当的管理员 completing the physical inventory listing missing items, discrepancies and the adjustments 纠正库存错误.

1. The appropriate administrator will have 30 days to locate the missing equipment, issue the appropriate disposal documentation, or take additional corrective action as appropriate.
2. The disposal documentation will include a description of events surrounding the disappearance 资产的信息，谁收到了丢失的通知，以及为找到资产所采取的步骤.

实物清查后未完成对账的 在指定的30天期限内，将向财政局长发出通知 服务和适当的管理人员，包括总裁. 在确定 that a state owned capital asset has been lost or stolen, the vice president of administrative 服务单位将及时向国家审计署报告损失情况.

G. 艺术品收藏清单

1. Art collections are not required to be capitalized for accounting purposes or depreciated 如果满足以下所有条件(阿姆30).20.22):
   
   1. 收藏的目的是为了公众展览、教育或进一步研究 of public service, rather than financial gain; and
   2. The collection is protected, kept unencumbered, cared for, and preserved; and
   3. The collection is subject to an agency policy that requires the proceeds from sales 的集合项被用于获取集合的其他项.
2. 2.   WVC将开发并维护一份包含描述的艺术品记录， acquisition cost and reason items are not capitalized, as required by state policy (阿姆30.40.10).

总统内阁批准:5/17/16
提交给董事会:11/30/16
最后回顾:__/__/__
皇冠8868会员登录:行政服务

相关政策、程序等
600.资本资产和存货控制政策
RCW 43.88.财政管理-官员和机构的权力和职责
RCW 43.19.1917年，国有设备记录——“国有设备”的定义
OFM SAAM，第30章-资本资产政策
OFM SAAM，第35章-存货
OFM SAAM第30章.40.20 -小而有吸引力的定义