1. 面包屑主页图标
  2. 人力资源
  3. 政策 & 程序
  4. 管理服务
  5. 资本资产 & 库存控制
默认字体大小图标

资本资产 & 库存控制

600.107资本资产 & 库存控制政策

校长或其指定人员应对董事会的政策负责 所有可折旧的有形个人财产按照所有适用的华盛顿 国家政策、法规和规章. 程序 and systems shall be developed and maintained to insure accountability and control, including:

  1. Inventory record procedures for items covered by this policy. 每项资产记录应 包含州政策或华盛顿州审计署要求的信息， including identifying decals or tags, assigning custodial responsibility, process 用于报告移动、更改或删除.
  2. Items with a value or cost of $5,000 or more and projected useful life of one (1) 一年或以上，以及任何被认为符合“小而有吸引力”标准的物业 会被记录和标记吗.
  3. A physical inventory of all property at least every two years.
  4. 向董事会提交实物盘存结果的年度报告.

不动产、建筑物和基础设施将记录在不动产清单中 in accordance with applicable Washington 国家政策、法规和规章. 记录 是否包括收购日期、价值、累计折旧等信息 根据州政策、华盛顿州审计署或其他机构的要求.

资本资产的会计处理将遵守政府会计准则委员会的规定 (GASB)的标准和程序将根据需要进行审查和更新 合规.

Approved by the president’s cabinet: 8/16/16, 1/31/17
Adopted by the board of trustees: 9/21/16, 2/15/17
最后一次审查:6/28/22
策略联系人:管理服务

相关政策及程序

1600.107 资本资产 and 库存控制 过程

1600.资本资产和存货控制

A. 目的

This procedure establishes practices for the control and accountability of capital assets within 加拿大28 Valley College (WVC).

B. 限制和要求

保障资产安全，提高运营效率，保证准确性和可靠性 对于财务数据，WVC将保持一个永续盘存记录系统进行跟踪 可盘点的资本资产在财政服务主管的指导下 the vice president of administrative services. For purposes of this procedure, inventoriable 资本资产包括:

  1. Fixed assets with a unit cost (including shipping charges, sales tax and ancillary costs) of $5,000 or greater and useful life of greater than one year.
  2. 单位成本(包括运费和销售税)为300美元的固定资产 $4,999.99, and meeting the criteria for “small and attractive” commodities, defined in the State Administrative and Accounting Manual (SAAM).
  3. Other items may be included in the inventory for tracking purposes.
    The vice president of administrative services will assign the responsibilities of an internal inventory specialist, including maintaining a master record of tagged 设备记录，所有库存交易的文件，并提供指导 and assistance regarding all inventory matters.

C. 资本资产的收购

在采购符合可盘点标准的资产时，采购经理 将所有已知的库存信息提供给发货和收货员吗. Upon receipt of the item, the shipping and receiving clerk will assign and affix a state inventory tag and complete the inventory record. 库存记录将包括 至少要有州标签号，序列号，描述，资金来源，部门 进行购买，以及物理位置(华盛顿州政策，SAAM要求) 30.40.30). Other relevant or required information may be included.

Donated assets will be inventoried using the same procedures as purchased assets. 所有捐赠的资产将由WVC基金会或位于奥马克的WVC基金会接收。 记录下来，并赠予学院. It is the responsibility of the appropriate dean or director to properly report donated assets.

所有资本资产和可盘点物品将由运输和接收 学院系. Exceptions may be made for specialized purchases with prior 批准.

每月，发货和收货员将核对库存记录与财务记录 service records of capital asset purchases.

区域管理员负责本部门资产的安全保管. 离职时，管理员会留下一份完整的库存记录 assets under their control or responsibility.

D. 转让可盘点的资本资产

一旦分配到一个部门或地点，可盘点的资本资产就转移了 from one department to another, or from one location to another, will be recorded 在资产清查中. The area administrator responsible for the asset will notify 负责内部库存控制的学院员工更新记录.

A record of any equipment temporarily removed from its assigned physical location will be kept by the department responsible for the equipment. 记录将包括 (三)状态牌号、搬迁日期、临时搬迁的目的或者原因. 记录 may be a check out log or other record and will be updated upon return 设备的.

E. 剩余资本资产的处置

所有多余的设备、用品和材料的处置都委托给董事 of facilities and operations, who may assign it to a department employee. 没有其他的 员工可以出售、捐赠或处置国有财产，但国家另有规定的除外 policy for real property (land and buildings).

Property disposal practices will comply with state policy (SAAM Chapter 30).

资本资产的购置成本至少为5,000美元，并由联邦政府购买 奖助金将由地区财政服务办公室审核，以确定其用途 appropriate distribution of proceeds, if any, from the disposition.

Proceeds from the sale of all assets not fully depreciated will be returned to the fund that purchased the asset less any disposal costs. 全部折旧所得 资产可以返还原基金进行置换或再投资，也可以 应记入辅助基金以支持剩余财产处理或其他地区 需要.

Disposal of inventoried assets not considered capital assets will follow the same procedures as for capital assets, except as allowed in SAAM Chapter 30.

所有剩余财产应记录在设备处置表(http://commons)上.sidineipereira.com/SitePages/形式.aspx) by the appropriate administrator or designee. 每个被标记的资产都需要一个表单. 将与设施及营运总监或其指定人员作出安排 安排资产处置.

适当的管理员或其指定人员负责保证物品的安全 until collected by facilities and operations staff. 设施主管和 operations or designee is responsible for items upon collection until disposed.

F. 盘点

每个两年期将对资本资产进行一次全面的实物清查 or as required by source of funds used to purchase the assets.

区域管理员将在预定的实物清查之前得到通知 指定一名工作人员协助核查设备是否正常 的地方.

在进行实物清查时，发现任何超出其指定范围的设备 Location将返回到它的正确位置，或者被重新分配到它当前的位置 资产库存数据库中的位置. 任何未找到的设备将被报告 and proper action taken to find it or remove it from the inventory database.

摘要报告将在30天内发给适当的管理员 完成实物盘点，列出缺失的项目，差异和调整 纠正库存错误.

  1. 相应的管理员将有30天的时间来找到丢失的设备 适当的处置文件，或采取适当的额外纠正措施.
  2. 处置文件将包括有关失踪事件的描述 of the asset, who was notified of the loss, and steps taken to locate the asset.

In the event that a reconciliation following a physical inventory is not completed within the allotted 30-day period, notice will be issued to the director of fiscal services and appropriate administrators, including the president. 在确定 认为某国有资本资产丢失或被盗，行政副总裁 services will report the loss to the state auditor’s office in a timely manner.

G. 艺术品收藏清单

  1. 艺术品收藏不需要为会计目的而资本化或折旧 if all of the following conditions are met (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. 托收受代理政策的约束，该政策要求收取销售所得 of collection items be used to acquire other items for the collection.
  2. 2.   WVC will develop and maintain a record of the art items owned with a description, 采购成本和原因项目未按国家政策要求资本化 (阿姆30.40.10).

Approved by the president’s cabinet: 5/17/16
Presented to the board of trustees: 11/30/16
最后回顾:__/__/__
过程 contact: 管理服务

相关政策、程序等
600.107 资本资产 and 库存控制 政策
RCW 43.88.160, Fiscal management – powers and duties of officers and agencies
RCW 43.19.1917, 记录 of equipment owned by state – “state equipment” defined
OFM SAAM, Chapter 30 – Capital Asset 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