310 FW 2, Accountability

A.Controlled Property. Detailed property records for all non-expendable property acquired by and/or held by the Service for which the original acquisition cost is $5,000 or more shall be maintained in a capitalized property system, and the acquisition cost will be recorded in a general ledger account. Detailed property records for all sensitive property, regardless of dollar value, shall, at a minimum, be maintained in a controlled property system.

B. Accountable Property. Property records shall be maintained locally by the Accountable Officer to document transactions affecting the holdings of accountable, non-controlled personal property. This includes the use of Form DI-105, Receipt of Property (see paragraph 2.5A).

C. Museum Property. Museum property is personal property and must be controlled and maintained within the formal system of accountability as outlined in 410 DM. All items in a museum collection will be controlled through accessioning and cataloging according to guidelines established by the Assistant Director for Refuges and Wildlife.

D. Donated Property. All personal property which is donated to the Service and is valued at $5,000 or more and all sensitive items, regardless of dollar cost, shall be recorded in the controlled property system. Regional and Assistant Directors are authorized to accept donations of personal property valued at $25,000 or less when such donations are compatible with the Service's mission and authorities, for which the contributor will receive no direct benefit from the Service.

2.2 Controlled Property Records. Service property records must capture transactions affecting the Service's investment in property, indicate physical quantities of Government-owned property and its location, and enable periodic, independent verifications of accuracy of the accounting records through periodic physical counts, such as GAO and OIG audits, property management reviews, and physical inventories.

A. The Service shall establish and maintain a system of detailed records and controls for all non-expendable items of personal property acquired by purchase, transfer, lease or loan of 60 or more days, authorized donation, or other means for which the original acquisition cost is $5,000 or more, and for sensitive property.

B. Controlled property will be subject to at least annual physical inventories and the property records will be reconciled.

C. Controlled property accountability records, except those for museum property, shall be maintained by each Regional Property Officer in the Division of Contracting and General Services.

D.An electronic file of each Region's controlled personal property records will be forwarded to the Property Management Officer by each Regional Property Officer twice each year. These files will be used to update the centralized personal property system so that necessary finanical reports can be provided to the Division of Finance. This report, Centralized Personal Property System Update (Report Symbol R310-2A), is due to the Washington Office by April 30 and October 31 of each year, and should reflect holdings of personal property as of March 31 and September 30, respectively.

E. The Division of Finance is responsible for establishing and maintaining a general ledger account to properly account for funds spent for all capitalized personal property for which title is vested in the Government (including inventories of Government property which are held by non-Government entities).

2.3 Property in the Custody of Non-Federal Recipients. Accountability records shall be established and maintained for all Government-owned property which is in the custody of a contractor, grantee, cooperator, concessionaire, or other non-Federal recipient in accordance with the terms of any legal instrument. This property shall be subject to the controls established by appropriate sections of the Federal Acquisition Regulations and applicable OMB Circulars. The Government employee who is responsible for authorizing non-Federal use of Government property is responsible for transmitting information regarding such Government furnished property to the Property Management Officer, or his/her designee. The Contracting/Grants Officer, or other authorizing official, will be responsible for the accomplishment of the physical inventories of such Government-owned property, and the reconciliation of any discrepancies revealed by such inventory. Completed and certified inventories will be provided to the Property Administrator by the Contracting/Grants Officer, or official who authorized such use annually, or when the terms of a contract are completed.

2.4 Sensitive Property.

A. The listing below is of those sensitive items of nonexpendable property which are to be included in the Service's controlled property system:

Firearms. Any weapon (including a starter gun) which will, or is designed to, expel
    a projectile by the action of an explosive; the frame or receiver of any such weapon;
    or any firearm muffler or silencer).
Portable Computers

B. The Division of Contracting and General Services, Washington, D.C., will review the sensitive property listing annually and update it as required.

2.5 Responsibility Records.

A.Non-expendable and Sensitive Property. To fix the responsibility for non-expendable and sensitive property, a receipt shall be obtained when such property is issued to an individual or transferred from the custody of one individual to another. Receipt for Property, Form DI 105, shall be used for this purpose and shall be filed by the Accountable Officer in a manner which will allow the total holdings of accountable property in the possession of each employee to be determined readily. Employees having custody or use of Government-owned property may be adjudged financially liable for its loss or damage by a property Board of Survey, whether or not such employees have signed a receipt for the property.

B. Expendable Property. Responsibility records of the type prescribed in 2.5A are not required to be maintained for expendable property. Program activities shall, however, ensure that appropriate safeguards and controls are established at the operating office level whenever experience indicates that such action is necessary to guard against:

(1)Excessive losses of any specific item,

(2)Excessive purchases or withdrawals when compared to program requirements for any specific item, or

(3)Use of property for other than official purposes.
 
 2.6 Relief of Accountability.

A. Property accountability remains fixed until an Accountable Officer is relieved of such accountability by one of the following actions:

(1) Transfer of accountability to another Accountable Officer within the Service or Department;

(2) Transfer of excess property to another Government agency;

(3) Sale of property;

(4) Authorized condemnation, destruction, abandonment or donation;

(5) Board of Survey procedures; or

(6) Termination of lease or loan agreement.

B. When an Accountable Officer is to be relieved of accountability, the outgoing Accountable Officer is responsible for conducting a physical inventory of the controlled property for which he/she is responsible and accountable. Any shortages or overages must be reconciled prior to departure. The incoming Accountable Officer shall be required to formally accept full accountability and responsibility for all Government-owned, and leased or loaned property involved in the transfer of accountability. This may be accomplished in either of two ways as follows:

(1) An itemized list of controlled property may be compiled from the property records showing, as a minimum, the quantity and description of the items involved. Receipt of the property shall be acknowledged thereon by the incoming Accountable Officer, after such verification and inventory as the incoming officer may deem necessary to insure its correctness. Prior to the transfer of accountability, any overages which may be disclosed as the result of a physical inventory shall be taken up in the records and accounts of the outgoing Accountable Officer, and any shortages adjusted. An automated inventory listing or comparable approved Service form shall be used for the purpose of compiling the list of controlled property referred to above, and for formally documenting the transfer of accountability. Adequate copies of the list and receipt shall be prepared for the following distribution: The original will be retained by the officer relieved; one copy will be filed by the incoming, interim, or acting Accountable Officer; and one copy will be forwarded to the servicing Division of Contracting and General Services Office.

(2) If the incoming officer is satisfied that the controlled property records are accurate and is willing to assume liability for all the property recorded therein without physical verification, the incoming Accountable Officer may, alternatively, execute a certificate as shown in Exhibit 1. The original certificate shall be forwarded to the servicing Division of Contracting and General Services Office.

C. If the incoming Accountable Officer is not available at the time of the outgoing Accountable Officer's departure, the supervisor will transfer the accountability for property to an interim, acting, or other Accountable Officer. This individual should meet the criteria established in 1.4E(1) and will maintain accountability until the incoming Accountable Officer is appointed and assumes responsibility for the property. The process for transferring accountability, including temporary accountability, is the same as described in 2.6B.

2.7 Relief of Custody. When a Custodial Officer is relieved of responsibility for personal property, it is the responsibility of the Accountable Officer to ensure that property entrusted to that individual is accounted for. This may be done by either requiring that the Custodial Officer have a physical inventory performed for the property for which he/she is responsible, or the Accountable Officer may accept a written statement that all property entrusted to that person is accounted for. If the latter method is selected, the Accountable Officer must bear in mind that the final accountability rests with him/her, and by accepting such certification, he/she also accepts responsibility for the property.

2.8 Property Clearance. Upon separation, transfer or reassignment of an employee, a physical inventory shall be taken of all property in the employee`s custody. If all property is satisfactorily accounted for, a property clearance shall be given to the employee. When an employee is separated or transferred out of the Service, certification for final salary payment shall be withheld until this clearance is obtained. Payroll units shall be notified when such clearance has been granted. Accountable Officers will ensure that an employee leaving the Service or being reassigned has satisfactorily accounted for all property in his/her custody, and that a physical inventory has been conducted prior to such reassignment.

2.9 Capitalized Property.

A. General. All non-expendable property items acquired and held by the Service which have an acquisition cost of $5,000 or more will be considered capitalized property and entered into the general ledger account. This requirement does not apply to property acquired through lease or loan, museum property, systems furniture regardless of cost, or single pieces of furniture valued at less than $5,000.

B. Cost Determination. The following basic rules normally apply in determining the cost of equipment and are intended as general guidelines for determining whether or not an item of equipment meets the capitalization criteria.

(1)The basic cost of equipment includes the amount paid to acquire it (or the original acquisition cost in the case of excess property), plus transportation and installation charges.

(2) In determining the cost of purchased property, the discount shall be deducted from the price billed, only if taken.

(3)The cost of property acquired as a result of trade-ins shall be recorded as the lesser of cash paid or payable, plus the amount allowed by the seller on the traded-in property, or what the purchase price would have been had there been no trade-in.

(4) Whenever State taxes are paid as a part of the purchase price, they should also be included in the recorded acquisition cost of the item.

C. General Ledger Account. The original acquisition cost of capitalized property acquired and disposed of shall be reflected in a general ledger account for equipment. Determination as to the items of non-expendable property which are to be capitalized shall be made prior to or at the time the property is received and the cost thereof charged to the appropriate equipment account from the receiving report document.

D. Monthly Reconciliation. The total value of capitalized property recorded in the property records shall be compared with the related balances shown in the general ledger account at least monthly.

(1)This function will be performed by the Division of Contracting and General Services for their respective capitalized property records. Property records must be integrated with or reconciled with the related general ledger account. Any differences disclosed as a result of this comparison shall be investigated to determine the cause of the differences and to identify necessary improvements in the process to prevent errors, losses, or irregularities. These differences shall be adequately documented, reconciled, and adjusted in accordance with sound accounting practices to bring the property records and the general ledger account into complete agreement.

(2)The results will be recorded on the Capitalized Personal Property Reconciliation Form (Report Symbol R310-2B)and a copy provided by each CGS Office to the Finance Center and the Washington CGS Office by the last business day of each month.

E. Records. The Finance Center's general ledger account, together with the property records maintained by the servicing Division of Contracting and General Services Office, shall provide a permanent record of the acquisition and disposition of all capitalized property, and shall provide information needed for inventory control and management purposes. Summary totals in the general ledger accounts shall be supported by detailed entries in the property records. Property records shall be established from the receiving report or other documentation which indicates receipt, immediately upon notification of receipt of the property. These records shall be subject to both internal and external audits and all entries made therein must be supported by valid acquisition and disposal documents.

2.10 Reports.

A.Centralized Personal Property System Update. An electronic file of each Region's controlled property records is to be sent to the Washington CGS Office by each Regional CGS Office twice yearly. This report, Centralized Personal Property System Update (Report Symbol R310-2A), is due by April 30 and October 31 each year, and should reflect property holdings as of March 31 and September 30, respectively (310 FW 2.2D).

B.Capitalized Personal Property Reconciliation. The Division of Finance provides a Capitalized Equipment Report to each Regional CGS Office on a monthly basis. This report shows the disbursements made for the acquisition of personal property categorized as capitalized equipment during that month, as well as the running balance recorded in the general ledger for that Region's capitalized equipment holdings. Each CGS Office is to review its respective report for accuracy, and record any needed adjustments on the Property Reconciliation Report Form (Report Symbol R310-2B). A copy of this report is due to the Finance Center and the Washington CGS Office by the last business day of each month (310 FW 2.9D(2).