Department of the Interior Seal

DEPARTMENT OF THE INTERIOR

INTERIOR PROPERTY MANAGEMENT DIRECTIVES

410 ADDITION TO IPMD

 

May 2003


PERSONAL PROPERTY MANAGEMENT PROGRAM --SUBPART 114-60

114-60.000 Scope of part

This Part prescribes policies, procedures and responsibilities governing the receipt of personal property and services; and accountability, record keeping, management and survey of personal property in the Department of the Interior. The provisions of this Part apply to all personal property acquired by all bureaus and offices.

TABLE OF CONTENTS

Section 114-60.1 -- Personal Property Administration

Definitions

Supplemental Regulations

Compliance Reviews

Property Management Forms

Section 114-60.2 -- Accountability

Accountable Property

Capitalization and Accountability Records

Accounting for Capitalized Property

Capitalization Threshold

General Ledger Account

Property Accountability Records

Accountable Officers

Transfer of Accountability

Relief of Custody

Responsibility Records

Property clearance

Use of Gov't.-owned Property Restricted to Official Purposes and the Use of Non-Gov't.-owned Property

Exhibit I - Formula for the Determination of Lease Capitalization

Section 114-60.3 -- Property Inventories

Responsibility

Annual Physical Inventories

Special Inventories

Annual Inventory Reconciliation

Inventory Reports

Inventory Documents Retention

Section 114-60.4 -- Classification of Property

Responsibility

Classification Criteria

Section 114-60.5 -- Receipt of Property and Services

Scope of Subpart

Policy

Basic Receiving Principles

Section 114-60.6 -- Identification of Personal Property

Government Ownership Identification Markings

Exemption

Assignment and Display of Property Numbers

Items Requiring Special Identification

Section 114-60.7 -- Stores Records

General Ledger Control Account

Stores Records

Periodic Reconciliation

Designation of Employees Authorized to Withdraw Property or Stores from a Storehouse

Documentation of Issues

Records and Control of Tax-free Alcohol

Annual Review and Report of Tax-free Alcohol

Section 114-60.8 -- Survey Procedures

Scope of Subpart

Relief from Accountability

Types of Survey Authority

Standing Board of Survey

Local Survey Officer

Travelling Survey Officer

Special Boards of Survey

Report of Survey

Forms

Distribution

Additional Distribution

Conducting a Survey action

Notification of a Board of Survey/Survey Officer

Survey Signature

Limitations

Continuing Property in Service

Witnessing Destruction or Reduction to Scrap

Destruction and Disposal of Hazardous Materials

Reviewing Authority for Reports of Survey

Reports of Survey

Authority to Overturn Findings and Determinations

Removal of Surveyed Property from Accountability Records

Property Irregularities

Property Irregularities Defined

Reporting Theft, Unauthorized Use, or Vandalism to Law Enforcement Authorities

Investigation Requirement

Responsibilities

Employee Liability, Notification, and Appeal

Determination of Liability

Employee Notification and Participation

Financial Liability and Disciplinary Actions

Determining the Amount of Financial Liability

Depreciation Formula for Lost, Damaged or Stolen Property

Employee Notification of Findings and Determinations

Employee Appeal of Survey Findings and Determinations

Transmittal of the Official File

Debt Collection

Billing the Employee

Unserviceable Property

Scope of Part

Relief from Accountability

Certificate of Unserviceability Signature

Forms

Conducting an Unserviceable Property Action

Determination of Unserviceability

Continuing Property in Service

Witnessing Destruction or Reduction to Scrap

Destruction and Disposal of Hazardous Materials

Authority to Overturn Findings and Determinations

Removal of Unserviceable Property from Accountability Records

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