The 库存 department maintains inventory records for the University's fixed assets and consumables.
定义: Equipment includes 个人财产 that maintains its identity in use, 成本(或捐赠价值)大于10美元的,000, 使用寿命超过两年. Federally funded purchases of equipment greater than $5,000 are included. Weapons, vehicles, and computers or other electronics are included regardless of costs.
Capital assets include land, 建筑, works of art, historical treasures, and library collections.
政策: 所有设备及资本资产, 如上所定义, 是否会记录在ISRS设备/资本资产模块中.
过程: Equipment will be marked with a state sticker before it is delivered to the department. 有两个例外:
If an item qualifies as an exception, it will be marked under the supervision of the department.
收到设备后, the department will complete the “verification of location” form and return the form to 库存 Control. 收到表格后, 库存 Control will record the asset in the ISRS equipment/capital asset module.
参见:
明尼苏达州资本资产程序.3.6 查阅更多有关土地等资本资产的资料, 建筑, 资本的改进, 基础设施, 租约及图书馆馆藏.
定义: A department may declare a tangible asset to be surplus property when they no longer have use for it.
政策: Departments should periodically review state property items in their possession and notify 库存 Control, 以书面形式, 当一件物品对他们不再有用时. 库存人员将拾取并移除物品.
If the item still has value to the University it will be placed in storage until it can be re-issued to another department. 如果该物品对大学不再有价值, 它将被出售, 交易, 转移, 或销毁.
过程: When a department has a surplus property item, they should notify 库存 Control 以书面形式. 库存 staff will pick up the item and determine whether it has any remaining useful life and whether it is still of value to the University.
如果该物品对学校仍然有价值, it will be re-issued to another department when there is an established need.
如果该物品对学校不再有价值, 库存将使用以下方法之一分配项目:
库存 Control may place surplus property items in the 库存 warehouse to be stored for later disposal. Items may be taken directly to a metal salvage yard if they are determined to be junk at the time of pick-up. All computers and electronic equipment are to be taken to Asset Recovery Corporation C & T系统.
定义: Gifts and grants are contributions to the University in the form of real property (land), 个人财产, 或现金. Personal property may include rare books, prints, antiques, art works, or equipment.
政策:The President of the University has the authority to accept gifts or grants other than real property on behalf of the University. Gifts of real property must be formally accepted by the 明尼苏达州 Board of Trustees. All gifts and grants over $100,000 must be reported to the 明尼苏达州 Board of Trustees.
所有接受礼物的表格必须由大学校长批准. 助学金由校长或其指定人员批准.
Gifts intended for the purposes performed by a foundation should be accepted by St. 澳门威尼斯人娱乐城基金会.
过程: Most Gifts will be donated to the SCSU Foundation and 转移 to the University. Please contact the SCSU Foundation to complete their Gift-in-Kind Acceptance form.
Gifts donated directly to the University (not common) require valuation. 当礼物的表面价值低于100美元时,它可能会被具有某些专业知识的大学员工所重视, 比如图书管理员或艺术教授. 当一件礼物的价值超过100美元时,它应该由一个独立的人来估价, 专家评估师. 商务服务部将在国际会计准则中记录赠与和赠款. Each fiscal year the University will report gifts and grants exceeding $100,000 in value to the 明尼苏达州 Board of Trustees and the Office of the Chancellor.
还看到:
明尼苏达州捐赠和助学金接受政策.7
定义: Employee 个人财产 includes personal belongings brought into the place of employment frequently or for long term use.
政策: When an employee brings a personal belonging to the workplace frequently or for long term use, the property should be recorded on the State Employee’s 个人财产 form. The purpose of the form is to substantiate ownership of the 个人财产.
The types of 个人财产 that should be recorded include items typically inventoried under the fixed asset system, 或具有偷窃性质的物品.
过程: 员工应填写并签署 国家雇员个人财产表格(PDF) 并提交给他/她的主管. The supervisor signs the form and forwards the original to 库存 Control. 主管保留一份，并将一份交给员工.
当个人财产被移出工作场所时, the supervisor should sign the bottom of the form and forward a copy to 库存 Control.
还看到:
员工个人财产表PS1077(PDF)
定义: Physical inventory is verification that all fixed assets are currently located on campus.
政策: Physical inventories will be conducted every two years for all assets recorded in the equipment/capital asset module. A physical inventory of all assets with an acquisition cost or value of $10,每年应完成1000个或更多.
过程: After a physical inventory of a building has been completed the results shall be compared to the records in the equipment/capital asset module and differences shall be noted. 当所有的差异都被记录下来的时候, inventory will work to track down those items that were not found in the initial inventory.
无法找到的物品视为被盗, 向公共安全部门报告，并从库存清单中删除.
定义: Works of art and historical treasures are items that are held for public exhibition, 教育, 或研究, 而不是经济收益. 他们受到保护、照顾和保护.
政策: All works of art and historical treasures will be recorded at their historical cost (or estimated fair market value if donated) whether they are held as an individual item or as a collection. All proceeds from the sale of such items will be used to procure additional works of art.
过程: All works of art or historical treasures that have a value equal to or greater than $10,000将被记录在ISRS设备模块中进行跟踪. 这些项目不会资本化或折旧.