收货和库存控制

政策

学院的政策是遵守RCW和WAC的所有管理规定 接收和盘点大学资产概述在胶卷暗盒国家行政 和会计手册(S.A.A.M.).

All college 资产 may only be 使用d for official College activities.  资产可能不会 不得借予其他机构使用，亦不得供学院职员个人使用 使用.

目的

收货和库存控制的目的是提供对货物的问责制 收集和维护学院的资产和固定资产所需的信息 system for the preparation of financial statements.

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  Records of equipment owned by state

S.A.A.M. 第三十章-资本资产

定义

资产的附属品或附属物 -具有以下条件的单位或设备:1)资产价值超过5000美元(5,000美元)，2)增加 现有资本资产的使用年限;3)不能取代原有资产. 这些物品必须进行购买、转移、编码、记录、标记和盘点 within the 固定资产制度 as described in these procedures.

管理员 - the person(s) authorized to approve purchases on behalf of a college department and has the authority to redistribute or surplus 资产.

资产价值 -资产的购置成本(1)在计算时不考虑交易免税额 2)包括税费，安装和/或校准费用，3)运费和4)教育费用 and other discounts are taken into consideration.

资本资产 - item or equipment with: 1) asset value over five thousand dollars ($5,000), 2) a 使用寿命为一年或一年以上，并且3)法律上认为是真实的或个人的 财产. 这些物品必须进行购买、转移、编码、记录、标记和盘点 within the 固定资产制度 as described in these procedures.

的资产 - item or equipment constructed by a college department for College 使用. 这些物品 是否应编码为设备五千美元($5,000)，2)使用寿命一个 如果制造费用被作为资本或非库存处理，则更多 如上所述的资产. All labor, supplies, and materials 使用d in the construction 应该考虑资产价值吗. The fabricator must notify the Receiving staff 对物品进行编码、记录、标记并尽快编制库存输入表 完成.

固定资产制度 – inventory system 使用d to record and account for all capital 资产.

礼物- - - - - - 一个资本，小而有吸引力的或非库存资产收到没有任何大学 费用. 塔科马市 Community College Foundation must officially accept all donations, including gifts designated for a particular area or purpose. 塔科马市 Community College Foundation shall notify the Purchasing Office in writing of the donation to include a description of the item, the receiving unit, location, value of gift, donor's name, and date received. The asset shall be treated as a capital, small and attractive or non-inventoried 如上所述的资产. 的值 gift shall be considered the asset value.

库存资产 - item or equipment with: 1) asset value below five thousand ($5,000) dollars, 2) 使用寿命超过一年的不符合资本资产的定义. 这些物品必须按照各部门的内部程序进行盘点.

财务管理办公室(胶卷暗盒) - the Washington State Agency responsible for the oversight of state 资产.

财产 - any asset, material, equipment or supply belonging to the college.

财产托管人 -由部门管理员指派维护部门财产的人员 在一年两次的盘点中，与指定的盘点检查员一起盘点.

小而有吸引力的资产- Weapons, Firearms and all items in the commodity class code major group 10XX with an asset value under five thousand dollars ($5,000).

剩余财产 -任何不能使用、过时或过剩的学院资产、材料、设备或用品; tagged and untagged regardless of whether or not the item is part of the colleges 固定资产制度.

转移资产 -从其他政府机构(联邦、州或地方)接收的物品或设备 (通常运费是唯一的现金支出)应作为资本，小 and attractive or non-inventoried 如上所述的资产. 成本显示在 transfer document shall be considered the asset value.

过程

The Director of 金融服务 is responsible for developing and administering 财产 management processes and the data integrity of the 固定资产制度.

Each 管理员 or their delegate, is responsible for developing procedures to 对所有资产(库存和非库存)进行物理控制和维护 purchased and assigned to their department.

金融服务 staff is responsible for:

• 固定资产系统中固定资产的盘点记录和维护;
• 准备资产盘点报告;
• coordinating the biennial physical inventory and
• reconciling 财产 inventory and fiscal records

 

Receiving, Tagging and Delivery of 财产:所有材料采购应由学院的接收部门接收.  The College becomes responsible for all 财产 upon delivery.  校园接收 运营负责:

• 向资讯系统职员提供与资讯科技有关的资料.  信息系统工作人员负责交付和安装所有信息技术 (IT)相关属性.
• Delivering non-information technology related 财产 to the ordering department 除非委派给其他人.
• Tagging all capital 资产 before delivering them to departments unless delegated 到另一个领域. The receiving staff is responsible for assigning and permanently affixing college inventory tags and other identification markings on these 资产 适当的.  Direct delivery of capital 资产 to offsite centers will be coordinated with Receiving to ensure 财产 is appropriately tagged.  大学清单 tag number must be noted on the equipment inventory input form for recording into the 固定资产制度 by 金融服务.

遗失或被盗财物如遗失财物，管理员或其代表必须通知校园 Public Safety office indicating the item missing and the circumstances under which 物品丢失或被盗. A Public Safety officer will complete a report as required 并通知行政服务副总裁，如果是首都 asset, the 金融服务 department.  Upon conclusion of the investigation, the 校园公共安全办公室将把案件报告的副本转交给副校长 行政事务处局长，受影响的署长，在首都的情况下 asset, the 金融服务 department.

如果有明显证据表明某项资本资产被盗，采购经理应立即通知 应在内部准备和提交GA表格267A，包括任何备份材料 addition to the case report from Public Safety. 通知国家审计员 如有需要，将由副总统担任办公室、风险管理和司法部长 行政服务总裁.

小而有吸引力的资产:  胶卷暗盒要求每个机构进行风险评估(包括财务和运营) 对机构的资产进行评估，以确定那些特别有风险或脆弱的资产 损失.  Assets so identified that fall below the state's definition of a capital asset are to be considered small and attractive 资产.

胶卷暗盒至少要求在商品类代码主组中描述的所有项目 1005-1095定义为武器，火器，信号枪和配件将被考虑 and managed 小而有吸引力 资产.

Tacoma Community College considered several factors when determining which 资产 should be included in the small and attractive 资产 category. 

第一个问题是，追踪物品是否会抑制盗窃行为.  经确定，在大多数情况下，标签项目本身不一定是必需的 防止被盗. 

其次，标签是否能让丢失或被盗的物品更容易被识别?

第三，价值低于5,000元的资讯科技相关及电子设备 使用寿命相对较短，经常更换而不是维修.

学院确定了原始购买物品的标签和库存成本 cost of less than $5,000 exceeds the benefit.

由于这个考虑，澳门威尼斯人在线赌场将标签，输入到 固定资产清查制度，只管理商品类别内的资产 代码主要组1005-1095被认为是小而有吸引力的，如所要求的 胶卷暗盒.  Examples of 资产 included within this commodity group are described as: Weapons, Firearms, Signal Guns, and Accessories.

金融服务 will annually review and update this procedure to determine if 技术或盗窃经验的变化可以保证包含任何额外的资产 小而有吸引力.

Each 管理员 or their delegate, is responsible for developing procedures to 对所有资产(库存和非库存)进行物理控制和维护 purchased and assigned to their department.  过程s may include sign-out forms, listing of 资产, locked cabinets, etc.

盘点:  每个部门都必须对所有有标签的资本进行清点 资产.

金融服务将在校园范围内进行标记资本资产的清查 每两年期至少一次，与部门工作人员一起核对库存.

Each department administrator will assign someone to be the 财产 custodian for 这个部门.

During the inventory, staff will note exceptions on the 财产 list such as:

• Asset on inventory list but not found;
• 已发现但未列入存货清单的资产;
• 不正确的描述或位置

报告结果的校园范围内的实物库存将由维护 金融服务.