收货和库存控制

政策

It is the policy of the College to be in compliance with all RCW’s and WAC’s governing receiving and inventory of College 资产 as outlined in the 胶卷暗盒 State Administrative 和会计手册(S.A.A.M.).

所有学院财产仅可用于学院的正式活动.  资产可能不会 be loaned to other organizations nor may they be 使用d by College staff for personal 使用.

目的

The purpose of receiving and inventory control is to provide accountability over the College’s 资产 and to gather and maintain the information needed in the fixed asset 编制财务报表的制度.

这项政策适用于谁

这项政策适用于所有澳门威尼斯人在线赌场的员工、学生和社区 使用国家资源的成员.

参考文献

RCW 43.19.1917年国有设备记录

S.A.A.M. 第三十章-资本资产

定义

资产的附属品或附属物 - unit or equipment with: 1) asset value over five thousand dollars ($5,000), 2) adds 使用ful life to an existing capital asset and 3) does not replace the original asset. 这些物品必须进行购买、转移、编码、记录、标记和盘点 在本办法规定的固定资产系统内.

管理员 -被授权代表学院部门批准采购的人员 并有权重新分配或剩余资产.

资产价值 - the acquisition cost of an asset calculated 1) without regard for trade in allowance 2) including taxes, installation and/or calibration charges, 3) freight and 4) educational 其他折扣也考虑在内了.

资本资产 -项目或设备:1)资产价值超过五千美元($5,000) 使用ful life of one or more years, and 3) legally considered either real or personal 财产. 这些物品必须进行购买、转移、编码、记录、标记和盘点 在本办法规定的固定资产系统内.

的资产 —由学院部门建造供学院使用的物品或设备. 这些物品 should be coded as equipment five thousand dollars ($5,000), 2) a 使用ful life of one or more when the fabrication charges are made and treated as a capital or non-inventoried 如上所述的资产. 建筑中使用的所有劳动力、供应品和材料 应该考虑资产价值吗. 制造商必须通知接收人员 to code, record, tag and prepare an inventory input form for the item as soon as it 完成.

固定资产制度 -用于记录和核算所有资本资产的盘存系统.

礼物- - - - - - a capital, small and attractive or non-inventoried asset received without any college 费用. 澳门威尼斯人在线赌场基金会必须正式接受所有申请 捐赠，包括为某一特定地区或目的指定的礼物. 塔科马市 社区学院基金会应书面通知采购办公室 捐赠要包括物品的描述，接收单位，地点，价值 礼品、捐赠人姓名及收到日期. 该资产应视为资本; 小而有吸引力的或如上所述的非库存资产. 的值 赠与应当视为资产价值.

库存资产 -项目或设备:1)资产价值低于五千($5,000)美元;2) a 使用ful life of more than one year 3) does not meet the definition of a capital asset. 这些物品 must be inventoried according to the internal procedures of each department.

财务管理办公室(胶卷暗盒) ——负责监管国有资产的华盛顿州机构.

财产 -任何属于学院的资产、材料、设备或供应品.

财产托管人 - person assigned by a department administrator to maintain 这个部门’s 财产 list and work with the assigned inventory inspector during the biannual physical inventory.

小而有吸引力的资产- 武器、火器及所有物品在商品类别代码主要组别为10XX 价值低于五千美元(五千美元)的资产.

剩余财产 - any unserviceable, obsolete or excess college 资产, materials, equipment or supplies, 有标签的和没有标签的，不管这个项目是不是大学的一部分 固定资产制度.

转移资产 - item or equipment received from another government (federal, state or local) agency (often with freight the only cash expenditure) shall be treated as a capital, small 以及如上所述的有吸引力的或非库存资产. 成本显示在 转让文件应当视为资产价值.

过程

金融服务总监负责开发和管理 物业管理流程和固定资产系统的数据完整性.

每一位署长或其代表负责制订程序，以 maintain physical control and maintenance over all 资产 (inventoried and non-inventoried) 采购并分配给他们的部门.

金融服务人员负责:

• recording and maintaining inventory records of capital 资产 in the fixed asset system,
• 准备资产盘点报告;
• 协调两年一次的实物清查和
• 核对财产库存和财务记录

 

接收、标记和交付财产:  All material acquisitions shall be received by the College’s Receiving department.  学院对所有交付的财产负责.  校园接收 运营负责:

• Delivering information technology related goods to the 信息 System (IS) staff.  The IS staff is responsible for delivering and installing all information technology (IT)相关属性.
• 将非信息技术相关的物品交付给订购部门 除非委派给其他人.
• 除非授权，否则在将所有资本资产交付给部门之前都要进行标记 到另一个领域. 接待人员负责分配和永久接待 在这些资产上粘贴大学库存标签和其他识别标记 适当的.  将协调直接向场外中心交付资本资产 与收货部合作，确保物品有适当的标签.  大学清单 标签编号必须在设备盘点输入表上注明，以便录入 固定资产制度由金融服务.

遗失或被盗财物: If 财产 is missing, the 管理员 or their delegate must notify the campus Public Safety office indicating the item missing and the circumstances under which 物品丢失或被盗. 一名公共安全官员将按要求完成报告 and notify the Vice 行政服务总裁 and in the case of a capital 资产，金融服务部门.  在调查结束后， campus Public Safety office will forward a copy of the case report to the Vice President of Administrative Services, the affected 管理员 and, in the case of a capital 资产，金融服务部门.

If evidence clearly indicates a capital asset has been stolen, the Purchasing Manager shall prepare and file a GA form 267A internally, including any back-up material in 加上公共安全部的案件报告. 通知国家审计员 Office, Risk Management and Attorney General will be made, if required, by the Vice 行政服务总裁.

小而有吸引力的资产:  胶卷暗盒 requires each agency to perform a risk assessment (both financial and operational) on the agency's 资产 to identify those 资产 that are particularly at risk or vulnerable 损失.  经认定不符合州对资本定义的资产 资产被认为是小而有吸引力的资产.

胶卷暗盒 requires, at minimum, that all items described in commodity class code major group 1005-1095 defined as Weapons, 采购产品火器，信号枪和配件 will be considered 作为小而有吸引力的资产进行管理.

澳门威尼斯人在线赌场在决定哪些资产时考虑了几个因素 应该被列入小而有吸引力的资产类别吗. 

The first was whether or not tracking the item would provide a disincentive for theft.  It was determined that, in most cases, tagging an item would not necessarily by itself 防止被盗. 

Secondly, would tagging allow any lost or stolen items to be more readily identified?

Third, information technology related and electronic devices valued at less than $5,000 have a relatively short 使用ful life and are routinely replaced rather than repaired.

The College determined the cost to tag and inventory any item with an original purchase 不到5000美元的成本超过了收益.

As a result of this consideration, Tacoma Community College will tag, input into the fixed asset inventory system and manage only those 资产 within the commodity class code major group 1005-1095 to be considered 小而有吸引力, as required by 胶卷暗盒.  Examples of 资产 included within this commodity group are described as: Weapons, 采购产品火器，信号枪和配件.

金融服务将每年审查和更新这一程序，以确定是否 changes in technology or theft experience warrant inclusion of any additional 资产 小而有吸引力.

每一位署长或其代表负责制订程序，以 maintain physical control and maintenance over all 资产 (inventoried and non-inventoried) 采购并分配给他们的部门.  程序可能包括签收表格、 资产清单、锁柜等.

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 will conduct a campus wide inventory of tagged capital 资产 at least once each biennium, working with departmental staff to reconcile the inventory.

各部门管理员将指派专人担任物业保管人 这个部门.

在盘点期间，工作人员会注意到物业清单上的例外情况，例如:

• 存货清单上的资产未找到;
• 已发现但未列入存货清单的资产;
• 不正确的描述或位置

A report of the results of the campus-wide physical inventory will be maintained by 金融服务.