DoDEA Pamphlet97-L-002/Dec 97

DoDEA ACCOUNTABLE PROPERTYMANAGEMENT GUIDE

Department of Defense Education ActivityHQ Logistics Division

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DoDEA Pamphlet97-L-002/Dec 97

DODEA ACCOUNTABLE PROPERTY MANAGEMENT GUIDE

1. PURPOSE: To provide a guide outlining basic accountable property managementresponsibilities for the Hand Receipt Holder (HRH). Complete, comprehensive policies andprocedures for the management of government property are contained in DoDEA M 4100.2,chapters IV-VIII.

2. APPLICABILITY: This guide applies to all individuals in the DoD Education Activity givenresponsibility for the management of accountable property assigned to them as Hand ReceiptHolders of a specified Hand Receipt Account--usually encompassing a school, district office, oradministrative area such as an Area Service Center or Headquarters division, a sub-elementthereof, or staff office(s).

3. GENERAL: The National Security Act of 1947, the Federal Property and AdministrativeServices Act of 1949, and PL 94-519, enacted October 1, 1976, require that government propertybe controlled and physically accounted for under an established property accountability system.Government regulations also require that agencies maintain property records recording itsacquisition, use, depreciation, and disposal/transfer, that annual/periodic inventories be taken,and, that the related property records verify the accuracy of the data and an agency’s compliancewith the above regulatory guidance. The issue or loan of DoDEA property for personal use toDoDEA personnel and students is prohibited except for property specifically authorized for suchuse; for example, athletic uniforms or equipment, musical instruments, special educationequipment, and other such qualifying property, or as provided for by the Director, DoDEA.

4. SCOPE: As managers, it is incumbent on each designated Hand Receipt Holder to ensureeffective and efficient use of government assets procured and provided for the execution of themission assigned to him or her for their area of responsibility. Hand Receipt Holders formallyaccept responsibility for their accounts, assign property custodians to its administration, andinform faculty and/or staff of their responsibilities as government employees to conserve andprotect these assets. The latter are described more fully at Appendix I. Individual sub-functionsand their concomitant responsibilities and schedules are described below.

5. DEFINITIONS.

a. Nonexpendable (accountable) Items: Items which are not consumed in use; which retaintheir original identity during their useful life, normally two years or longer; are reusable for thesame function; and have a unit cost of $500 or more. In addition, some items with a unit costbelow $500, but not less than $150, are classified as nonexpendable if they are consideredpilferable. Musical instruments costing $300 or more and furniture costing $2500 or more willbe accounted for as nonexpendable. See Appendix II - DoDEA M 4100.2, Appendix 24 - fortypes of property requiring accountability and recommended dollar thresholds.

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b. Durable Items: Property that normally would be expected to have a period of service of ayear or more. These items are not consumed in use, retain their original identify, are notcharacterized as nonexpendable or expendable, and usually range in cost between $50 and $499.Items costing between $150 and $499 requiring informal control by total quantity count on theactivity durable item listing are specified by class or category of property in Appendix II.Additional durable items which must be controlled (regardless of cost) are instructionalmaterials, book collections, video tapes, computer programs, and other media not controlledunder the library/media automated system. The activity supervisor determines other durable itemlisting candidates based on the criticality of the item to his/her mission accomplishment.

PART I - MANAGING THE HAND RECEIPT ACCOUNT

6. DESIGNATING THE HAND RECEIPT HOLDER AND PROPERTY CUSTODIAN.DoDEA M 4100.2, Chapter IV, Section D, paragraph 2, requires that a HRH be designated foreach account. That individual is either the principal or assistant principal at the school level,district superintendent or business manager at the district level, and the administrative officer ordivision chief at the service center or headquarters levels. Each HRH must designate a propertycustodian (PC) for his/her account--usually the activity’s support services technician ormanagement/administrative assistant. HRH’s are required to be full-time, year-round employees(less summer break) and PC’s are required to be full- or part-time, year-round employees(depending on the clerical authorization for the activity). PC’s perform the administrativefunctions of the account; that is, preparing all required documentation for property in the accountand controlling property in the supply room(s) or in their custody. Another category of propertyholders are sub-hand receipt holders, who may be assigned to the account due to the size of theaccount or the geographical distance of the accountable property from the HRH; however, sub-hand receipting material does not transfer direct responsibility nor relieve the primary HandReceipt Holder of his/her duties as the responsible officer for the account.

7. DESIGNATING INDIVIDUALS AUTHORIZED TO PICK UP AND TURN-INPROPERTY TO THE DEFENSE REUTILIZATION AND MARKETING OFFICE (DRMO):Comply with local DRMO and your accountable officer requirements for the necessary approvaldocuments authorizing you or your staff to screen and pick up items at the DRMO (see ChapterII, Section N of the DoDEA M 4100.2) or to dispose of or turn in property to the DRMO (seeChapter V, Section D of the DoDEA M 4100.2).

8. RESPONSIBILITIES OF CARETAKER HRH & DEPARTURE OF PROPERTYCUSTODIAN. In the absence (emergency leave, or transfer/resignation/retirement) of the HandReceipt Holder for more than 60 days, a caretaker must be appointed by the accountable officer,or by the district superintendent on the accountable officer’s behalf, in time for the HRH andcaretaker HRH to perform a joint inventory of the account on the departure of the HRH. A jointinventory is also required when the new HRH takes over responsibility for the account from thecaretaker HRH. When a PC departs, the HRH must ensure that all documentation relative to theaccount is up-to-date, that all adjustment documentation has been checked against the accountand forwarded to the accountable officer, and that the property under the PC’s care has beeninventoried. See Chapter IV, Section D of the DoDEA M 4100.2).

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9. ACQUIRING NONEXPENDABLE MATERIAL: Order (and approve) only nonexpendableitems in minimum quantities required to fully satisfy the educational mission; pool equipment tosatisfy multiple programs. Keep in mind that these items will probably have to be repairedlocally through a contract, through an in-house military capability, or through a DoDEA facility(musical instruments, information technology, etc.). Accept only donated property that can bemaintained. If you’re not sure, check with the Accountable Officer or MIS personnel.

10. PROCESSING NONEXPENDABLES WHEN THEY ARRIVE: Make sure that allproperty acquired is receipted for to the contracting office, especially items costing over$25,000 (such as information technology items). Vendors cannot be paid until the receipt isprocessed. Delays in receipting for material on your part can cause vendors to refuse to dobusiness with the government in future procurements. Secure and protect the property during inprocessing. Assign a bar code to the item and record all pertinent information in DSAMMS.Report the receipt to the Accountable Officer and provide his/her staff with full itemmanagement data and bar code for the material. Assign the property to the user orclassroom/office by Sign-in/Sign-out Sheet or Area Custody Receipt. NOTE: Be sure whenreceipting for nonexpendables that the Customer Request Number the item was orderedon, or which was generated through the post-post function in DSAMMS, is the same onethe property custodian carries over into the DSAMMS property module. The regulationsgoverning fiscal accounting in the government require that link to be maintained.

11. PROCESSING NONEXPENDABLES FOUND ON SITE: Accountable property found onsite can usually be attributed to poor documentation processing of incoming nonexpendables.Make sure that the property custodian promptly receipts for, and transfers to the propertymodule, all incoming nonexpendables. These include property you ordered or property that wasordered for you; property transferred to you by HQ, an ASC, or another school; donatedproperty, etc.

12. MANAGING THE PAPERWORK:

a. SISO/ACR/Sub-Hand Receipted Material: The HRH must ensure that every accountableitem on the hand receipt is assigned to an individual (sign-in/sign-out (SISO) sheets), to alocation (area custody receipt(ACR)), to the property custodian (items in the supply room) or to aSub-Hand Receipt Holder. Assignment as a sub-hand receipt holder is usually for items on theaccount which are physically separated from it; for instance, the Mainz-Kastel warehouse fromthe Wiesbaden Office complex or School Bus Offices separate from the DoDEA TransportationManagement Office. The PC must ensure that when individuals turn in property, their SISO iscanceled; and when property is reassigned to others, a new SISO is prepared and signed. AllSISO property must be turned in at the end of the school year. When property moves from onelocation to another, change the ACR. When property leaves the supply room, make sure there isa document recording its disposition. Material on sub-hand receipts (material not physically heldat the HRH’s site) may be placed on a SISO or an ACR as circumstances dictate; however, thismaterial need not be turned in at the end of the year, unless the material is no longer required.Sub-hand receipted material should be available for a hands-on, visual inventory at least once ayear by the HRH.

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b. Administrative Documents: The HRH oversees and periodically checks the account filesmaintained by the PC to ensure that all documentation relative to increases, decreases, changes initem management data, etc. is managed in accordance with DoDEA 4100.2, Chapter IV, SectionF, and provided to the accountable officer on a frequent and regular basis. These documents mustbe signed and dated by the hand receipt holder or property custodian. The documents that need tobe on hand are: a hard copy of the last reconciled and signed inventory (make sure that you signand date both copies provided to you by the accountable officer); copies of all documentscollected and forwarded to the accountable officer which reflect adds, deletes and changes toyour account; a copy of the HRH designation letter and your acceptance; copies of allsuspensed/approved reports of survey and associated documents such as DD 362’s, policereports, etc.; active SISO’s; active ACR’s; copies of lease/loan/rental contracts; any workingdocuments which provide information about the account.

13. REPORTING GOVERNMENT PROPERTY LOST, DAMAGED OR DESTROYED: Asthe responsible officer, promptly report to the accountable officer any losses, damage,destruction, or other irregularities relating to property in your charge in accordance with DoDEAM 4100.2, Chapter VIII. For quick reference refer to DoDEA Pamphlet, 97-L-001/Dec 97,Subject: Procedures To Account For Lost, Damaged, Or Destroyed Government Property.

14. CONDUCTING ANNUAL AND SPECIAL INVENTORIES: When tasked by theaccountable officer, conduct the annual or special inventory within the specified time framesusing the bar code equipment and DSAMMS programs. Respond to all queries by theaccountable officer and his/her staff for clarification to, or copies of, documentation during thereconciliation process. Sign and date both copies of the reconciled inventory and return one copypromptly to the accountable officer. Should a requirement be imposed by the accountable officerto prepare reports of survey for items not found during the inventory, respond promptlyproviding all available information gleaned from research and interviews conducted during theten days provided for the first phase of the DD Form 200 processing cycle. Ensure that the PCreflects all reconciled changes on the DSAMMS Accountable Item Listing (AIL) as well as anytransactions which occurred during, and subsequent to, the period of the reconciliation; that is, alltransactions which will be subject to verification during the next inventory. One way to checkfor this is to look for the column on the printed AIL called “Last Inv Date.”

15. REPAIRING & MAINTAINING EQUIPMENT: Ensure that property is kept in a usablecondition through preventive maintenance actions and is repaired when needed. If a local in-house military capability is available, make sure that annual density listings of equipment areprovided when requested. Arrange for commercial contracted support when necessary through aDoDEA procurement office or a military contracting office, or use the IMPAC card, when in-house DoDEA or military support is not available. Your district office or area service centerpersonnel can provide you with suggested sources if needed. When the property is returned,make sure that it is clean and complete before you accept it. If it isn’t arrange with the repairingactivity to make corrections and return it to them. If the IMPAC card is used, file a copy of thecharge slip with the other equipment repair documents.

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16. EXCESSING ALL SERVICEABLE/UNSERVICEABLE NONEXPENDABLE,DURABLE AND EXPENDABLE MATERIAL: Report as excess all serviceable/unserviceable accountable (nonexpendable) property which is no longer required tosupport programs to the accountable officer for disposition in accordance with DoDEA M4100.2, Chapter V. Depending on the determination, serviceable/unserviceable nonexpendableitems will be transferred to another DoDEA activity if they are needed and in a usable condition(codes for this are available in appendix 11 of the DoDEA M 4100.2, or the HRH will beauthorized to dispose of them to the supporting Defense Reutilization and Marketing Office(DRMO). Serviceable durable and expendable material may be reported to the district office(schools) or accountable officer (districts/ASC’s/HQs) for disposition, transfer, report printingand onward reporting. Unserviceable durable/expendable material may be disposed of by theHRH/PC without first seeking approval from the district office or the accountable officer.

17. PROVIDING PHYSICAL SECURITY FOR PROPERTY IN USE AND IN STORAGE.Secure incoming property pending receipt processing and awaiting placement in classrooms andlaboratories, offices and administrative areas. Don’t stack boxes of computers in the hallways,for instance. Make sure that the property is locked up while the PC is in-processing it (receiptingfor it; marking it with the bar code, including “DoDEA Property” if it is an automation item;recording it in the DSAMMS property module; preparing the ACR and SISO) pending itsremoval to its operating location. When it is necessary to move accountable property from onelocation to another, the property holder must inform either the HRH or PC when it moves and towhere it moved. Property located in classrooms, office spaces, and warehouses should besecured during and at the end of the day, when authorized personnel are not present. Employeesshould daily look around their workplace or classroom to ensure that all items are present andreport to the HRH/PC any items discovered to be missing.

PART II - MANAGING THE DURABLE ITEM LISTING

18. MAINTAINING THE DURABLE ITEM LISTING by total quantity count of individualitems required for mission accomplishment which are not accountable on the formal record.(DoDEA M 4100.2, Chapter IV, Section C, paragraph 2.) NOTE: Many formerly accountableproperty items dropped from formal accountability with the change in criteria and dollarthresholds approved in August 1997. Since many of these items are still essential for executionof the DoDEA mission and support functions they were transferred to the activity’s durable itemlisting. The HRH/PC should ensure that these items as well as basal instructional materials arecarried on the durable item listing of the activity to provide a quick reference to the activitysupervisor of the availability of these items to carry out the mission or support function.

D SibleyChief, Logistics

Appendix I - Property Responsibilities of DoDEA EmployeesAppendix II - DoDEA M 4100.2, App 24 - Criteria and Thresholds

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DEPARTMENT OF DEFENSEEDUCATION ACTIVITY

4040 NORTH FAIRFAX DRIVEARLINGTON, VIRGINIA 22203-1635

MEMORANDUM FOR AREA SUPERINTENDENTSSPECIAL ASSISTANT (DDESS/PANAMA/CUBA)DISTRICT SUPERINTENDENTSCHIEFS, AREA SERVICE CENTERSPRINCIPALSCABINET MEMBERS

SUBJECT: Properly Responsibilities of DoDEA Employees

As you are aware, I expanded the strategic plan focus last year to include Goal 9:Accountability, Benchmark 9.2: By the year 2000, all DoDEA management units will bereviewed to ensure effective, efficient use of all resources (fiscal, human, and material) insupport of the educational mission as measured by internal audits.

Many of you participated either as members of teams or recipients of propertyreviews. The findings and recommendations indicated that many teachers and staffmembers are unaware of their responsibilities as government employees to safeguard thematerial assets provided for their use. As leaders and managers, I ask each of you toensure effective and efficient use of DoDEA’s assets by informing your staffs at thebeginning of the school year of their responsibilities in this area and by providing themwith periodic reminders during the year. The Area Service Center and HeadquartersLogistics Divisions are available for further assistance, if needed.

Briefly, these responsibilities consist of:

1. Cooperating with the hand receipt holder and property custodian, whose directresponsibility it is to account for property.

2. Ensuring that employees sign for property on sign-in/sign-out sheets (SISOs)when property has been provided to them for their exclusive use (authorized to beremoved from the workplace) or for use in the workplace.

3. Making property available to the hand receipt holder or property custodian forinventory purposes when asked.

4. Posting area custody sheets in the workplace for property not continually underan employee’s control.

5. Securing the property during and at the end of the workday.

6. Being alert to property that is transferred to another workplace or has beenremoved by an unauthorized user from the employee’s workplace and notifying theproperty custodian or hand receipt holder as soon as possible.

APPENDIX I

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8. Recognizing the difference between acknowledging possession of the property whenthe employee signs the SISO and being held accountable for its loss or damage.

By being more conscientious in conserving and protecting our assets, our budget dollarscan be more effectively and efficiently used for the support of our educational mission.

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