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EQUIPMENT PROCEDURES MANUAL

THIRD EDITION

NORTH CAROLINA COMMUNITY COLLEGE SYSTEMBusiness and Finance Division

Administrative and Facility Services SectionRaleigh, North Carolina

OCTOBER 2001

NCCCS EQUIPMENT MANUAL

Oct.2001ii

Original Publication

April 1979

Rewritten

March 1993


Oct.2001iii

TABLE OF CONTENTS

Agency Contacts .......................................................................................................... v

Introduction................................................................................................................... 1

Section A – PurchasingPurchasing Policies and Procedures...................................................................... 5

General Purchasing Information ...................................................................... 5Purchasing Flexibility ....................................................................................... 6Purchase of Vehicles ....................................................................................... 8Rentals or Leases, Lease-Purchases, Installment-Purchases......................... 9Donated Property ............................................................................................12

Section B – InventoryEquipment Inventory Procedures...........................................................................15

Purchase Order ...............................................................................................15Equipment Trade-in .........................................................................................16Donated Equipment .........................................................................................16Invoices ...........................................................................................................16Inventory of Equipment Acquired Through Lease-Purchase ...........................16Sales Tax.........................................................................................................16Freight and Installation ....................................................................................17Inventory Adjustments .....................................................................................17

Vocational Education Act .......................................................................................18Record Entry, Change, or Deletion Procedures .....................................................19

Entry of Records..............................................................................................19Change to Records..........................................................................................20Deletion of Inventory Records .........................................................................20Inventory Screens............................................................................................21Inventory Maintenance ....................................................................................24Print Reports....................................................................................................26Print Reports Menu Descriptions .....................................................................27Monthly Transaction Processing......................................................................29Placing an Item Back on Inventory ..................................................................30

Asset Depreciation Schedule for New Equipment..................................................31

Section C – Transfer & DisposalEquipment Transfer And Disposal Procedures ......................................................35Serviceable Excess State Owned Equipment ........................................................36Procedures for Sale of Surplus Equipment ............................................................37

Disposal through the State Surplus Property Agency......................................37Disposal in the Same Manner as Public Schools ............................................38

Disposition of Locally Owned Equipment and Materials.........................................39Loss or Theft of Equipment ....................................................................................40


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Cannibalization of Equipment ................................................................................41Other ......................................................................................................................42

Section D – AuditsCollege Internal Equipment Audit Procedures .......................................................45Bar Code Scanning Processing .............................................................................46Scanning and Uploading Inventory Data................................................................47On-Site Equipment Audits......................................................................................48

Section E – For Your InformationEquipment Coordinators & Chief Business Officials...............................................51Program Codes......................................................................................................53General Statutes Commonly used .........................................................................62

Section F – FormsAssignment of Additional Costs for Equipment ......................................................65Community College Inventory Record (NCCCS 4-8) .............................................67Notice of Expenditure Adjustment (NCCCS 4-6)....................................................69Program Report – Internal Equipment Audit (NCCCS 4-13) ..................................71Equipment Disposal Form......................................................................................73Adjustments to Inventory Figures (NCCCS 4-20)...................................................75Request to Dispose of Capital Assets (NCCCS 4-11)............................................77Purchasing Flexibility Report..................................................................................79


Oct.2001v

AGENCY CONTACTS

♦ N. C. Community College System Telephone: (919) 733-70515015 Mail Service Center Fax: (919) 733-0680Raleigh, NC 27699-5015Street Address: 200 West Jones Street, Raleigh, NC 27603-1379

Philip V. Albano Director of Administrative & Facility Services, Ext. 236

Sharon Rosado Assistant Director for Administrative Services, Ext. 240

Joe Barefoot Applications Analyst Programmer, Ext. 332

Web Site: http://www.ncccs.cc.nc.us

♦ N. C. Department of Administration Telephone: (919) 733-3581Division of Purchase and Contract Fax: (919) 733-50371305 Mail Service CenterRaleigh, NC 27699-1305Street Address:116 West Jones Street, Raleigh, NC 27603-8002

John Leaston State Purchasing Officer, Ext. 100Bob Rhinehardt Acting Chief of Purchasing, Ext. 107

Web Site: http://www.doa.state.nc.us/PandC/

♦ Office of Information Technology Services Telephone: (919) 981-52954101 Mail Service Center Fax: (919) 981-5374Raleigh, NC 27699-4101

Pattie Bowers Chief IT Procurement Officer

Web Site: http://itp.its.state.nc.us

♦ State Surplus Property Agency Telephone: (919) 733-3889N.C. Department of Administration Fax: (919) 733-95731310 Mail Service Center Raleigh, NC 27699-1310

Jeff Nance State Surplus Property Officer

Web Site: http://www.doa.state.nc.us/ssp/ssp.htm

http://www.ncccs.cc.nc.us/

http://www.doa.state.nc.us/PandC/

http://itp.its.state.nc.us/

http://www.doa.state.nc.us/ssp/ssp.htm


Oct.2001vi

♦ N. C. Association of Insurance Agents, Inc Telephone: (800)-849-6556P.O. Box 100971506 Hillsborough StreetRaleigh, NC 27605

(The current policy number is PR-CAP-104T680-0-00. Note that the last twodigits change with the calendar year).

♦ N. C. Department of Insurance Telephone: (919) 733-3901P.O. Box 26387Raleigh, NC 27611

Joe Rippard Risk Manager


Oct.20011

INTRODUCTION

The information contained in this manual represents an effort by the Administrative andFacilities Services Section of the North Carolina Community College System toconsolidate existing policies and procedures regarding the processes to be followed inthe areas of purchasing, equipment inventory control, auditing, and disposal.

This manual should be used as a general guideline and not considered as a legaldocument. The laws and policies in these areas do change from time to time. As theychange we will try to keep you posted by providing inserts to keep this manual current.Any suggestions for improvements or additions to this manual will be appreciated.

As of this printing, community colleges have the option to purchase informationtechnology equipment through the auspices of the Department of Administration,Division of Purchase and Contract (P&C); or through the Office of InformationTechnology Services (ITS).

A section entitled “Agency Contacts” lists the mailing address, phone number, and webpage address for each agency. Their web pages provide a great deal of usefulinformation.


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Oct.20013

PURCHASING

SECTION A


Oct.20014



Oct.20015

PURCHASING POLICIES AND PROCEDURES

The North Carolina General Statutes and the North Carolina Administrative Codegovern purchasing policies and procedures for community colleges. These policies andprocedures must be adhered to when the colleges purchase supplies, equipment, andmaterials, regardless of the source of funds. The Division of Purchase andContract’s Purchasing Manual covers the State’s purchasing procedures in greaterdepth and should be the primary source for purchasing information and used inconjunction with this Equipment Procedures Manual. Their manual can be found on line(See Agency Contacts page). Likewise, if a college is making a purchase of informationtechnology equipment through the auspices of the Office of Information TechnologyServices (ITS), they should consult the ITS purchasing rules, which also can be foundon line (See Agency Contacts page).

This section of the manual deals primarily with the questions most frequently askedconcerning various purchasing procedures and does not attempt to cover all of theproblems that you may encounter. Specific problems regarding purchasing should beaddressed to P&C, ITS, or the Assistant Director for Administrative Services at theNorth Carolina Community College System Office.

I. GENERAL PURCHASING INFORMATION

A. Purchasing Benchmark (Delegation)

For purchases made through P&C, the basic purchasing benchmark(delegation) under which each community college has the authority to maketheir own purchasing decisions for equipment and supplies is $10,000. UnderG.S. 143-53(a)(2), the State Purchasing Officer at P&C has the authority toraise or lower the delegation upon written request from the college afterconsideration of the college’s overall capabilities, including staff resources,purchasing compliance reviews, and audit reports. Community colleges thatrequest an increase from the State Purchasing Officer at P&C, and meet therequirements, may have their delegation increased up to the present limit of$25,000.

For purchases of information technology equipment made through ITS, thepurchasing benchmark for community colleges is $25,000.

B. Purchase of Items on State Contract

The State has established various contracts with vendors for many of theitems required by the colleges on a day-to-day basis. Where there is a statecontract, the college must purchase from this contract unless they areexercising the Purchasing Flexibility Option outlined in paragraph C. Items ona state contract may be ordered directly from the vendor subject to any


Oct.20016

restrictions on the specific term contract. The purchasing delegation limits donot apply to purchases made from a state contract.

C. Purchasing Flexibility Option

The 1998 Session of the General Assembly enacted legislation (G.S.115D-58.14) which allows the community colleges to purchase items that areon a state term contract from other (non-certified) sources, if the purchaseprice, including the cost of delivery, is less than the cost under the State TermContract. The colleges must comply with the following conditions:

1. The item must be exactly the same, the same manufacturer, model, style,etc. (For example, a 19-inch Sony TV is not the same as a 19-inchPanasonic TV!)

2. The purchase price, including the cost of delivery, is lower than the statecontract price. (This does not mean, “equal to”).

3. The cost of the purchase does not exceed the college’s authorizedpurchasing delegation.

4. The college must keep a detailed record of all purchases made from non-certified sources. The record will contain the following:

a. A descriptive name of the item purchased;b. The purchase order number;c. The state term contract number for the item purchased;d. The cost of the item had it been purchased under the state term

contract;e. The actual cost paid (including the cost of delivery but not the cost of

taxes) for the item purchased from the non-certified source;f. Savings per unit;g. Number of units purchased; and,h. Total savings.

The colleges will submit a report of these purchases to the State Boardof Community Colleges (State Board) as of June 30 and December 30.These reports must be received by August 1st and February 1st. Thecollege must maintain a copy of this report and documentation pertaining tothese purchases for a period of three years for compliance review by P&C(See Section F for a sample form).

The staff of the Administrative and Facility Services section will review thesesemiannual reports, make an annual report to the State Board, and furnishP&C with a copy of this report.


Oct.20017

D. Purchase of Non-Contract Items (Up to your Delegation)

Good purchasing practices mandate that you seek competition for allpurchases. Each college should establish its own written procedures formaking small purchases where the total order is for $5,000 or less. Forthese small purchases, telephone quotes may be used to establishcompetitive prices. A written record of the telephone quotes should be kept inthe file. For purchases of more than $5,000, but not over your delegation,you must seek written competition, but you are not required to advertise. It isrecommended that you secure a minimum of three written quotations. If youcannot obtain three quotations, it is recommended that you place a note in thefile explaining the circumstances. P&C must handle all purchases of non-contract supplies and equipment that exceed the college’s delegation. Ordersmay not be split to avoid the competitive bid process.

E. Purchase of Non-Contract Items (Over your Delegation)

Requisitions to purchase non-contract items over your delegation must besent to P&C for procurement action. After competitive bids have beenreceived by P&C, the bid package will be forwarded to the college for theirreview and recommendation for award. Upon receipt of the college’srecommendation, P&C will request approval from the Board of Awards at itsnext meeting. Orders may not be split to avoid the competitive bidprocess for order’s exceeding your delegation.

F. Contractual Services (Including Consultant Services)

Under G.S. 115D-58.5(a) community colleges are governed by P&C in thepurchasing of supplies, equipment, and materials. There is no reference inthe General Statutes as to how community colleges are to acquire services.Given this lack of statutory authority, it is strongly recommended that eachcollege establish its own written procedures for acquiring services and patternthose procedures after the same procedures for purchasing supplies,equipment, and materials. Community colleges do not have to seek theapproval of P&C to enter into service contracts.

G. Commodity Codes, Term Contracts, and other relevant information

P&C and ITS provide term contracts, commodity codes, and other purchasinginformation on their web sites (See Agency Contacts page).


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H. Purchase of Vehicles

1. For Administrative Use

In accordance with the provisions of G.S. 115D-32, local (non-state) fundsshall be used for the purchase of automobiles, buses, trucks, and othermotor vehicles for administrative use. These vehicles will be titled to thecollege’s board of trustees, (e.g. The Board of Trustees of “Your College”)and should be issued silver and black permanent tags. They will not beinsured by the state’s fleet liability plan.

2. For Instructional Use

Vehicles to be used for instructional purposes, such as for Basic LawEnforcement Training (BLET), may be purchased from state equipmentfunds and must be carried on the fixed assets inventory list. Vehiclespurchased with state funds are state owned and as such, MUST BETITLED TO THE “STATE BOARD OF COMMUNITY COLLEGES.”When titling vehicles purchased with state equipment funds, you shouldlist the purchaser as the “State Board of Community Colleges, C/O “Nameof Your College”, and use the System Office address, (5015 Mail ServiceCenter, Raleigh, NC 27699-5015). Please show YOUR COUNTY on theapplication for title; not WAKE COUNTY. (If you register the vehicle inWake County, the vehicle will be subject to emission testing.) You shouldtell your local Division of Motor Vehicles (DMV) licensing agent that this isa state owned vehicle, and must have the yellow and black permanenttags. Many of the local DMV offices do not have the yellow plates and willhave to order them from the Raleigh or Charlotte offices.

FOR YOUR INFORMATION: Incidental use of state owned vehicles for administrativeuse is permitted e.g. BLET instructors using the vehicle to attend a BLET conference.

When the System Office receives the title and registration card, the titlewill be held in the System Office files and the registration card will beforwarded to the college. If you fail to title a vehicle correctly the first time,the college may have to pay the 3% highway use tax a second time whenthe title is corrected.

The college should list all state owned vehicles in the annual insurancesurvey conducted by the Department of Insurance. These vehicles willthen be insured under the State’s fleet liability policy and the college willbe invoiced. The State’s basic fleet liability insurance policy is only forliability insurance. If you want to add collision and comprehensiveinsurance coverage, you should contact the insurance agent (See AgencyContacts page).


Oct.20019

II. RENTALS or LEASES, LEASE-PURCHASES, INSTALLMENT-PURCHASES

A. Definitions

1. Lease or Rental Contracts

Contracts used to lease or rent items for a specific period of time with nointent to own the items or have a vested interest in the items, at the end ofthe contract period. Both lease and rental have the same generalmeaning. (Rent is usually for a short-term while a lease is usually for alonger term.)

2. Lease-Purchase Contracts

Contracts used to lease or rent items for a specific period of time thatincludes or implies an option to purchase the item at the end of thecontract period.

3. Installment-Purchase Contracts

Contracts used to purchase items over a specific period of time, with titleto the items going to the college at the end of the contract period.

B. Guidelines and Procedures

1. Lease or Rental Contracts

There is no reference in the General Statutes as to the procedures thatcommunity colleges should use to enter into lease or rental contracts.Given this lack of procedures, it is strongly recommended that eachcollege establish its own written procedures for entering into lease orrental contracts and pattern those procedures after the same proceduresfor purchasing supplies, equipment, and materials. Community collegesdo not have to seek the approval of P&C to enter into lease or rentalcontracts. Where P&C has a term rental contract, you are encouraged touse that contract.


Oct.200110

2. Lease-Purchase and Installment-Purchase Contracts

Community Colleges, under G.S. 115D-58.15, are authorized to enter intolease-purchase and installment-purchase contracts. As with anypurchase of goods, you must follow the purchasing proceduresprescribed by P&C or ITS. For installment purchases, it isrecommended that you seek a separate contract for the financing in orderto secure the best financing rate.

It is important to remember that your local board of trustees must approveall contracts, and if the contract exceeds $100,000 or three years, thefollowing rules also apply:

a. If the contract is for $100,000 or less, or for three years or less,approval is not required from the State Board of Community Colleges(State Board) or your county commissioners.

b. If state funds are used and the contract exceeds $100,000 or threeyears, it must be approved by the State Board.

c. If local funds are used and the contract exceeds $100,000 or threeyears, it must be approved by your county commissioners in the formof a resolution. The commissioners must also acknowledge in writingthat the college may require appropriations from them in order for thecollege to meet the obligations of the contract.

d. If local funds are used and the contract is for $500,000 or more, andfor five years or more, it must be approved by both your countycommissioners and the Department of State Treasurer, LocalGovernment Commission.

e. A college may not have in effect at any time more than five state-funded contracts that exceed $100,000 or three years in length. Acollege may have any number of “smaller contracts” for $100,000 orless, or for three years or less, at any time.

f. No contract may contain a non-substitution clause that restricts theright of the trustees to:

1. Continue to provide a service or activity, or2. Replace or provide a substitute for any property financed or

purchased by the contract.


Oct.200111

g. It is recommended that each contract contain a non-appropriationsclause similar to the following:

No deficiency judgment may be rendered against the board oftrustees, the tax-levying authority, the State Board of CommunityColleges, or the State of North Carolina in any action for breach ofa contractual obligation under this contract. The taxing power ofthe tax-levying authority and the State is not pledged directly orindirectly to secure any monies due under this contract.

Contracts that must be approved by the State Board need to be submittedto the Administrative and Facility Services Section by the 15th of the monthpreceding the next regularly scheduled State Board meeting. To avoiddelay in the award of a contract, you may submit for approval, contractsthat are part of the bid package and will be used for financing.

Submission of these contracts in a timely manner is stronglyrecommended. By law, the State Board must approve these contractsbefore the college can execute the contract.

When contracts are submitted, the System Office staff will review them forconformity with the legislation and present those contracts conforming withthe law to the State Board for approval. An annual report will be made tothe State Board on the state-funded contracts exceeding $100,000, orthree-year terms, and the amount of state funds obligated for the nextyear.


Oct.200112

DONATED PROPERTY

G.S. 115D 15 permits for the board of trustees to sell or lease real or personal propertythat has been donated to the college and to use the proceeds for educational purposesas specified by the donor. The procedures are as follows:

1. The State Board of Community Colleges (State Board) must approve theacquisition, by any means, of all real property.

2. Prior to a board of trustees accepting any donated real or personal propertythat has conditions as to how to use the proceeds from the sale or lease ofthe property, the college must submit to the Community College SystemOffice, Administrative and Facility Services Section, a copy of the documentstransferring the real or personal property.

3. The system office staff will review the documents for compliance with thelegislation and present those donations that meet the requirements of thelegislation to the State Board for approval.

4. If approved by the State Board, the college may accept the donation of thisreal or personal property. If not approved by the State Board, the collegecannot accept the donation of this real or personal property.

5. When a college intends to sell or lease any real property, regardless ofwhether it was donated or purchased, they must obtain State Board approvalprior to selling the property.

6. The college shall follow the disposal methods authorized under Article 12 ofChapter 160A of the General Statutes to sell or lease any donated real orpersonal property that has conditions as to how to use the proceeds from thesale or lease of that property.

7. The college shall follow the disposal methods authorized under G.S. 115D-15(a) to sell or lease any real property that does not have conditions as tohow to use the proceeds from the sale or lease of that property.

8. If a donation of real or personal property does not have any conditions as tohow to use the proceeds from the sale or lease, the proceeds must be usedfor capital outlay purposes.

These statutes do not apply to donations made to a college’s foundation and retainedby the foundation. If the foundation subsequently transfers the donation to the college,the above procedures would have to be followed.


Oct.200113

INVENTORY

SECTION B


Oct.200114



Oct.200115

EQUIPMENT INVENTORY PROCEDURES

This section contains information about procedures to be followed in placing equipmentitems into the central inventory file. Questions about matters not specifically includedshould be directed to the Assistant Director for Administrative Services. It is theresponsibility of each college to input data and make record changes at the localcollege. Instructions are included in this section of the Manual.

All records described in this section, as required for inventory purposes, are necessaryto comply with standards established by the North Carolina Community College SystemOffice, State Auditors Office, and the Division of Purchase and Contract.

I. PURCHASE ORDER

The following information is required on all purchase orders:

A. A separate and unique inventory number for each equipment item costing$1,000 or more, including accessories, purchased from state funds. A ledgerof consecutive inventory numbers, listing corresponding purchase ordernumbers and date, must be maintained and made available for auditpurposes. Items costing less than $1,000 which are subject to a high rate oftheft, such as VCR’s, TV’s, etc., may be maintained on the inventory recordswith a Fund Source Code of “9.” Freight and sales tax are included as part ofthe item cost.

B. Program code - This is the code number corresponding to the area whereequipment will be used. Program Codes are listed in Section E.

C. Capital Expense Object Number - Refer to the NCCCS AccountingProcedures Manual for a description of these numbers.

D. Commodity code number - This number should be used whenever possible.Commodity code numbers are necessary for the input of data into the fixedassets program.

E. Any other information that enhances the description of the item, such asmanufacturer name, model number, dimensions, color, etc., should beincluded on the purchase order.


Oct.200116

II. EQUIPMENT TRADE-IN

Before a college can make a final decision to trade-in used property, the StateSurplus Property Agency (Surplus Property) should be contacted for guidanceand approval.

If a college solicits competition for the purchase of a new item with a trade-in, thesolicitation showing the allowance offered should be directed to Surplus Property.Prior approval by Surplus Property is required (See Agency Contacts page).

The inventory number(s) of items traded-in and the trade-in allowance must beshown on the purchase order issued for the new or replacement items.

Form NCCCS 4-11 (Request to Dispose of Capital Assets) and Form NCCCS 4-6 (Notice of Expenditure Adjustment) should be prepared to remove items fromthe inventory. Action code 9 will be used to remove these items.

III. DONATED EQUIPMENT

Donated items of equipment which have a value of $1,000 or more must beassigned a number and placed on inventory.

IV. INVOICES

Invoices should be legible and contain description, purchase order number andinvoice prices.

V. INVENTORY OF EQUIPMENT ACQUIRED THROUGH LEASE-PURCHASE

Items acquired through a lease-purchase plan will be entered into the inventoryrecords at the date of acquisition for the total amount the item would have cost ifit had been purchased outright. Interest and finance charges will not be a part ofthe cost. Subsequent invoices for the same item will not be included insubsequent monthly reports. In order to balance with the DCC 2-12, adjustmentswill have to be made on the Form NCCCS 4-20 (Adjustments to InventoryFigures).

VI. SALES TAX

Sales taxes paid to the N.C. Department of Revenue shall be added to the costof the applicable fixed asset inventory numbers.


Oct.200117

VII. FREIGHT AND INSTALLATION

Invoices are required for charges for freight and/or installation to be added toequipment items. These charges must be added to the cost of the applicablefixed asset inventory numbers.

VIII. INVENTORY ADJUSTMENTS

It is sometimes necessary for equipment expenditure amounts to be adjusted inorder to balance with the monthly Form DCC 2-12. Among the reasons are themiscoding of expenditures, monthly lease-purchase payments, items sold withoutinventory numbers, journal entries for items paid in the month’s work, etc. Theform NCCCS 4-20 will be used to report these adjustments and must befiled with the applicable month’s work.


Oct.200118

VOCATIONAL EDUCATION ACT

The VOCATIONAL EDUCATIONAL ACT provides federal funds that flow through theDCC 2-12. The expenditures will be shown on the DCC 2-12 in 5370 - EducationalEquipment Basic Grant Vocational Education (also referred to as Carl Perkins, Perkins,VOED, and Federal), 5360 - Tech Prep, and 5390 - Educational Equipment PriorityPrograms.

This equipment should be added to the equipment inventory records as Federal (fundsource 2, federal reimbursement code 12).


Oct.200119

RECORD ENTRY, CHANGE, OR DELETION PROCEDURES

Items will be entered into, changed or deleted from inventory records by the localcollege.

I. ENTRY OF RECORDS

All items of major equipment (items costing $1,000 or more) purchased totally or in partfrom state funds must be entered into the inventory records, changed as necessary, anddeleted when final disposition is made. Equipment with a cost of less than $1,000 isconsidered minor equipment and your institution has the discretion of usingequipment or current operating funds for these purchases. Refer to the NCCCSOAccounting Procedures Manual for further clarification.

A. State equipment - These are items purchased from the state capital outlayfund and entered into the records in Fund Source 1. The State Board ofCommunity Colleges requires that items purchased from state funds whichcost $1,000 or more, be placed on inventory.

B. State/Federal equipment - These are items bought with a mixture of state andfederal funds. These items must be carried on the state inventory with thestate portion of funding recorded in Fund Source 1 and the portion paid fromfederal funds recorded in Fund Source 2.

C. Federal equipment - These are items purchased totally from federal fundsand are entered into the records in Fund Source 2.

D. Local equipment - These are items purchased from local funds and areentered into the records in Fund Source 3 or 8 (3 = County and 8 =Institutional).

E. Construction funds - These items are purchased as a part of a constructionproject. They are items of movable equipment and are entered into therecords in the same manner as other state equipment as Fund Source 4

F. Donated equipment - These items are equipment that is donated to thecollege. These items should be recorded into the inventory records with thefair market value shown as the cost in Fund Source 6.

IMPORTANT INFORMATION: RECORDING TRADE-IN ALLOWANCE

For recording purchases for which you have a trade-in allowance, you must show the totalvalue of the piece of equipment. For example, if the total cost of the equipment is $5,000,and you pay $3,000 and have a $2,000 trade-in allowance, the item would be entered intothe records reflecting $3,000 in Fund Source 1 and $2,000 in Fund Source 5.


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II. CHANGE TO RECORDS

Changes to existing inventory records are usually for the addition of information such asmanufacturer, serial number or location identifiers, change in location or programnumber, etc. A change does not alter the basic description of an item nor delete theitem from the active records. Changes are transactions that result in a better or moreaccurate description of an existing item. Action code 2 is always used when changingan existing record.

III. DELETION OF INVENTORY RECORDS

A. Form NCCCS 4-11 (Request to Dispose of Capital Assets) and Form NCCCS4-6 (Notice of Expenditure Adjustment) should be prepared when deleting aninventory record. The chief business officer should approve and sign theforms prior to deleting any asset from the inventory record. It isrecommended that a separate NCCCS 4-11 and NCCCS 4-6 be prepared foreach category of deletion e.g. sold, lost/stolen, cannibalized, etc. This willenable you to more readily account for each category at the fiscal year end.

B. Actions resulting in deletions are transfers, sale, cannibalization, losses, andtrade-ins. See the Transfer and Disposal Section of this manual for anexplanation of methods used to make deletions.


Oct.200121

INVENTORY SCREENS

This section of the manual is used to explain and demonstrate procedures to be used inentering, changing or deleting records, as well as available forms and inventorymaintenance options.

To get to the main menu, you LOGTO CC.EQ, carriage return.

The screen will look like this:

EquipmentRelease 7.10 ***Main Menu*** MEQ

1= System File Maintenance2= Inventory Maintenance3= Print Reports4= Monthly Transactions5= Bar Code Scanning Processing6= Equipment Inventory Purge7= Prior Year Inventory Processing8= Addendum Notes Print/Inquiry --->

Enter Selection or <CR> to Exit Menu=

The section of instructions are relevant to the IIPS system.


Oct.200122

If you select “1” <CR>, System File Maintenance, your next screen will look like:

Equipment ***Code File Maintenance*** MEQ

1= Program Codes 2= Class Codes

Enter selection or <CR> to Return to Main Menu=

Note: The “Code File Maintenance” areas are updates provided by the System Office.If any new codes are needed, you should request them in writing through theAdministrative and Facility Services Section.


Oct.200123

If you select “2” <CR>, Inventory Maintenance, your next screen will look like:

Equipment *** Inventory Maintenance Screen*** MEQ2

1= Inventory Maintenance 2= Equipment Maintenance Contracts

Enter Selection or <CR> to Return to Main Menu=

Select “1” to display the fixed asset screen. This is the area that you will work in to add,change, update, or delete fixed assets from the inventory system.

The screen looks like this:

Equipment Equipment Inventory Maintenance Screen 1 0f 1 (your agency number) Department of Community Colleges______________________________________________________________________

Inventory No. : Action Code :---------------------------------------------------------------------------------------------------------------------1. Descript : 15. Prgm Code :2. Specs : 16. Asgn Dept :3. Class Code : 17. Building :4. Commod No : 18. Room :5. Serial No. : 19. Transf to :6. Manufacturer : 20. Last Act. :7. Cost : 21. Mnt Contr :8. Cost Change : 22. Bid No. :9. Purchase Dt : 23. Bid Amt. :10. P.O. Number : 24. Misc 1 :11. No. Items : 25. Misc 2 :12. Acquisition : 26. Misc 3 :13. Fund Source : 27. Misc 4 :14. Fed Reimb : 28. Orig FSrc :

29. Orig Cost :---------------------------------------------------------------------------------------------------------------------Enter the Equipment Inventory ID, “N” for Next ID, or <CR> to Exit


Oct.200124

INVENTORY MAINTENANCE

Action Code1 Is used for adding items to the inventory.

2 Is used to make changes or corrections for any existing item.

When using Action Code 2, and changing field “7” (Cost) you enter thedollar amount of increase or decrease. If the cost is to be increased by$5.00, enter 5.00; if the cost is to decrease by $5.00, enter –5.00. Alongwith any change in the cost field you must also enter data for the costchange, acquisition, and fund source field.

A. Reasons for making cost changes: (Used for field “8” on InventoryMaintenance Screen)1. Sales tax2. Freight3. Installation4. Accessories5. Sales tax/freight6. Other

B. Acquisition Codes: ( Used for field “12” on Inventory Maintenance Screen)1. Purchase2. Lease/Purchase3. Lease/Rental6. Transfer8. Audio-visual

C. Fund Sources: (Used for field “13” on Inventory Maintenance Screen)1. Equipment purchased with state funds2. Equipment purchased with federal funds3. Equipment purchased with county funds4. Equipment purchased with construction funds5. Equipment purchased with state funds (not reflected in current

months work)6. Equipment donated7. ----- This number not currently in use ------8. Equipment purchased with institutional funds9. Minor equipment – Equipment with a cost value < $1,000

Important Notes regarding Fund Source:

To change a fund source: you must back out the whole amount to “0.00 save it; then goback in and change entire cost to correct fund source. If you do not make the change inthis manner, your fund sources will not balance.

Fund Source “1”: used when the cost amount is being reflected on the current month’sstate 2-12 work.

Fund Source “5”: used when the cost amount is included in a previous month’s 2-12 work.(example: Correcting a price problem that occurred several months ago, or when placingan item back on the inventory after being removed for some reason).


Oct.200125

Action Code 3 & 4 Used when an item is transferred. (Use “3” when transferring to another

community college, and “4” when transferring to a public school). Enter the communitycollege unit’s number or appropriate DPI number in field 19. If money is received for anitem, enter the amount in field 23 (Bid Amount).*Note: When an amount is entered in field 23, you must enter an Acquisition Code andFund Source Code.

5 Used to delete items lost or stolen.

6 Used to delete items worn out.

7 Used to indicate items cannibalized.

8 Used for items sold.

STATE EQUIPMENT: Enter inventory number. Use Fund Source 1 or 5 (Field 13).

1 if it affects the 2-12,5 if it does not affect 2-12.

Enter Sale Bid Number in Bid Number (Field 22). Enter Buyers Cost in Bid Amount (Field 23).

When more than one item is sold together, the receipts should be prorated based on theacquisition cost of each item.

The receipts for items not on inventory, or without inventory numbers, should be enteredin the monthly audit. (See Monthly Processing Menu, Item 2).

LOCAL EQUIPMENT: Same as State except use Fund Source 3.

FEDERAL AND DONATED EQUIPMENT: Same as State.

9 Other-Trade-In or Other - Enter trade-in amount in Bid Amount (Field 23)See note (*) above. Enter “T.I.” in Bid Number Field (Field 22)

Note: Cost Field (Field 7): Anytime this field is changed (adding a new item, changing the cost on anexisting item, or entering a bid amount) you must keep in mind, when entering the acquisition and fundsource code, whether or not it will affect the 2-12.

Fields 21 and 24 - 27 are optional user fields.

Field 21 is used for Maintenance Contracts. If you enter “Y” for field 21, the maintenance contractscreen will be displayed. At this time, contract information may be entered.

Field 24 – 27 are user-defined fields. Each college decides if and how these fields are to beused. Example: one field can be used as an assignment field for equipment that is checked outto different people. The person whose name is in this field is the person responsible for the item.

Field 28 – Original Fund Source. This field is used to store an item’s original fund source, and is onlychanged in the event of a keying error.

Field 29 – Original Cost. This field is used to store an item’s original cost or fair market value, and canonly be changed through keying error.


Oct.200126

If you select “3” <CR>, Print Reports, your next screen will look like:

Equipment *** Report Menu *** MEQ3

1= Inventory By Program Code 2= Inventory By Location 3= Inventory By Department 4= Inventory By Commodity Number 5= Inventory By Item Number 6= Inventory By Date Interval 7= Inventory By Fund Source 8= Inventory Deleted 9= Inventory Transferred 10= Inventory Lost/Stolen 11= Inventory Worn Out 12= Inventory Cannibalized 13= Inventory Sold 14= “Other” Inventory

15= Inventory Labels by Department 16= Special Fund Source Reports 17= Inventory History Report

Enter Selection or <CR> To Return to Main Menu=


Oct.200127

PRINT REPORTS MENU DESCRIPTIONS

Report 1 – Report of items by assigned program code.

Report 2 – Report of items by building/room location.

Report 3 – Report of items by assigned department.

Report 4 – Report grouped by commodity code (e.g. 250-15 and 204 for computers)

Report 5 – Report of all inventory records listed in numerical sequence.

Report 6 – Report of items added to the inventory records added in a specific dateperiod.This report should be printed at the end of each fiscal year using dates, 07/01/xxxxwith the ending date 06/30/xxxx. This will show additions for the fiscal year and canbe used in reconciling your fixed assets.

Report 7 – Report that shows inventory in numerical sequence and shows the cost ofeach item by the source of funds it was purchased with. It also shows thetotal value of each fund source, and total number of items on your inventoryrecords.This report must be printed at the end of each fiscal year and forwarded to theSystem Office no later than August 1st.

Report 8 - Shows any items deleted from the inventory list. Action codes 3-9.This report should be run at year end and sent to the System Office by August 1st.

Report 9 - Inventory transferred. Report of all inventory items deleted with an Actioncode 3 and 4

Report 10 - Inventory lost or stolen. Report of all inventory items deleted with an Actioncode 5

Report 11 - Inventory Worn Out. Report of all inventory items deleted with an Actioncode 6.

Report 12 - Inventory Cannibalized. Report of all inventory items deleted with an Actioncode 7.

Report 13 - Inventory Sold. Report of all inventory items deleted with an Action code 8.

Report 14 - Inventory Other (Trade-in). Report of all inventory items deleted with anAction code 9.

Report 15 - Labels Program. (Used by System Office to print barcode labels)

Report 16 – Special Fund Source Reports ** see explanation next page

Report 17 - Inventory History Report


Oct.200128

If you select “16” <CR>, Special Fund Source Report, your next screen will looklike:

Equipment Special Fund Source Reports MEQ316

1= Report for Inventory Costing $5000.00 and Above2= Report for Inventory Costing Less Than $5000.003= Report for Deleted Items Costing $5000.00 and Above4= Report for Deleted Items Costing Less Than $5000.005= Report for Items Added Costing $5000.00 and Above6= Report for Inventory Costing $500.00 and Above7= Process to move Inventory Less Than 1000.00 to FS 98= Process to Delete Inventory Less Than 1000.00

Enter Choice or <CR> To Return to Previous Menu=

Reports 1 – 5 should be run at the end of each fiscal year (after June 30 work is complete) andprovided to the Controller at your college for inclusion in the financial statements.

If you choose item “7”; Process to move Inventory Less Than 1000.00 to FS 9,you will see the following screen:

Equipment Equipment Fund Source Change Report Rfund.source

This process will change the fund source to ‘9’ for all EquipmentInventory Items with the action code of null (‘’) or 1 or 2 andWith cost less than $1000.00

Do you want to continue with the fund source change (Y/N)?

--------------------------------------------------------------------------------------------------------------------------------------------


Oct.200129

After you have entered the data for all equipment purchases for the current month, thefollowing process must be completed:

From the Main Menu, you would select #4 – Monthly Transactions. The screen will looklike this:

Equipment *** Monthly Processing *** MEQ4

1= Monthly Transaction Report 2= Monthly Audit

Enter Selection or <CR> to Return to Main Menu=

NOTE: THIS PROCESS MUST BE DONE MONTHLY AND THE LAST COPY OF THEBALANCED AUDIT SHEET FORWARDED TO THE SYSTEM OFFICE NO LATER THAN THE15TH OF EACH MONTH.

MONTHLY TRANSACTION PROCESSING

Note: G/L = General Ledger and J/E = Journal Entry

1. Monthly Transaction Report - When you select “1,” the system will run a report ofall transactions (data you have entered) for the current month. Data is sorted andprinted by action, fund source, item number, and sequence. This report is useful inbalancing the months work.

2. Monthly Audit - When you select “2,” the system will run a report that comparesmonthly equipment transactions (data you have entered) to the equipmentexpenditures on the DCC 2-12 (G/L Summary File) The operator is prompted toenter the following information:

A. The current month for the report (MM/YYYY).B. Items sold without bid # - (Dollar amount for money receipted for items sold that had

no inventory number.)C. J/E to state 112 Equip Lines – (Amount that applies to the current month’s 2-12 work,

but not reflected on the month’s equipment transactions. **Helpful hint** Minus (“-”)the amount if you have entered the item, and/or Plus (“+”) the amount if anexpenditure was coded from the wrong account. (e.g. paid from major, but shouldhave been minor)

D. Any miscellaneous Equipment Inventory Adjustments.

If your audit of the G/L Summary and Equipment Transactions does not balance,the two amounts print on the screen along with a message telling that the auditwas unsuccessful. After reviewing reports, make all appropriate corrections andre-run the audit.


Oct.200130

Data selection criteria for report:

G/L Summary - SYSGL1 = 1 and with SYSGL5 > 25100 and with SYSGL5 <= 25399, excluding 25150, 25250 and 25340.

FEQTRANSACTIONS - Select Fund Source = 1 and with Acquisitions = 1 or 6. Also - Select Fund Source = 2 and Federal Reimbursement = 12.

PLACING AN ITEM BACK ON INVENTORY

When a piece of equipment has been removed as lost or stolen and later found, add itback to the inventory records using the same number. If this occurs in the same fiscalyear, you can re-activate the number to the active records by entering the old StateBoard inventory number. You are told what the current action code is, and asked if youwish to reinstate the item. If you answer “yes” the item is made active. If the answer is“no”, you are prompted to enter another number.

If the equipment was removed in a previous fiscal year, and has never been purged, itwill be added to the inventory records as a new item using the same inventory number,with an Action code 1, and the applicable fund source. (Note: If the piece of equipmentwas purchased with state funds, the fund source will automatically be set to FundSource 5).


Oct.200131

ASSET DEPRECIATION SCHEDULE FOR NEW EQUIPMENT

There is not an asset depreciation schedule in place; however, this area will have to beaddressed before the 2000-2001 fiscal year ends. As soon as a program is put in placethis area will be updated.

CLASS CODES

Equipment Life Shown in Years

Class code Class Description Equipment Life

70 Data Processing & Computer Equipment 5

76 Educational Equipment & Office Furniture 15

80 Tractors, Trailers and Mowers 15 81 Light General Purpose Trucks & Vans 10 82 Heavy General Purpose Trucks & Buses 15 83 Automobiles, Motorcycles 7

85 Recreation (used in supporting rec services) 10

90 Boats, Vessels, Barges 10

Production and Transmission Equipment

71 Software (useful life to be determines by the college

75 Office Equipment & Other Equipment 10

95 Gas, Steam and Hydraulic Power 15

No Longer Used- See Infrastructure Assets below 10

60 Roads, Bridges, Tunnels and Dams 25 61 Drainage Systems, Water/Sewer Systems 24

and Lighting Systems 62 Fencing, Lighting , Parking Lots and Other 15

Land Improvements 63 Landscaping 10

64 Masonry/Concrete Buildings (classroom, 40 office, laboratory)

65 Modular/Metal Buildings 20 66 Mobile Units and Other Buildings 15 67 Renovations 25 68 Additions 40 69 Art, Literature & Artifacts To be determined by the college


Oct.200132



Oct.200133

TRANSFER

&

DISPOSAL

SECTION C


Oct.200134



Oct.200135

EQUIPMENT TRANSFER AND DISPOSAL PROCEDURES

This section contains procedures on how to transfer equipment to other communitycolleges and to public schools; how to sell and trade items; and how to remove itemsfrom the inventory when they are lost or stolen, are cannibalized, or require otherdisposition.


Oct.200136

SERVICEABLE EXCESS STATE OWNED EQUIPMENT

Following are the procedures to follow when disposing of serviceable excess stateowned equipment.

1. When disposing of serviceable state owned equipment that can be used by othercolleges, notice of the equipment being disposed of should be circulated to theother community colleges by and “E-mail” message prior to the disposal. Minimumbids can be requested for equipment that is circulated through the system.

2. If no college requests the equipment, the college may then sell or donate theequipment to public schools or other governmental agencies. (G.S. 160A-274).There are no provisions to donate to non-profit organizations. Equipment mayonly be sold at a fair market value to non-profit organizations. The State SurplusProperty Agency may be able to help with the determination of fair market value.

3. Serviceable excess equipment not taken through one of these processes may besold through the State Surplus Agency, or in the same manner as is provided topublic schools (G.S. 115D-15). The procedures for disposing of surplus propertyare described on the following pages.


Oct.200137

PROCEDURES FOR SALE OF SURPLUS EQUIPMENT

Surplus state owned equipment may be sold through the State Surplus Property Agencyor in the same manner as public schools dispose of surplus property. The following areprocedures to follow in each method:

1. Disposal Through the State Surplus Property Agency

A listing of items to be sold can be sent to the State Surplus Property Agency. If youare going to sell a motor vehicle, the title must accompany your paperwork. If thevehicle is state owned (purchased with state funds), you will need to contact theAdministrative and Facility Services Section at the System Office for the title.

If the college wishes to establish a minimum bid, the amount should be entered in theappropriate place on the Equipment Disposal Form (See the Forms Section). If aminimum bid is shown, no bids of less than that amount should be accepted by StateSurplus Property on your behalf.

The State Surplus Property Agency will forward bid results showing the successfulbidder and the bid amount to the college. After receipt of payment, State SurplusProperty will send a check to the college for the surplus equipment sold, less 5%handling fee. (Note: After receipt of the check, the item can be removed from theinventory.)

If an item does not receive a successful bid on the first attempt at public sale it will bere-advertised. Every item will be advertised a minimum of two times. If all attempts atpublic sale prove unsuccessful, the college will be notified and disposal by other meanscan be explored.

The President of the college, or their designee, is responsible for ensuring that allequipment offered for disposal by the college is honestly represented as to condition,accessories, and attachments; that equipment being held for transfer or sale is availableduring normal working hours for inspection, that it is properly stored and secured, andthat all components and accessories are available.

Persons making purchases are responsible for removing equipment from the sellingcollege.


Oct.200138

2. Disposal in the Same Manner as Public Schools

General Statute 115D-15 permits colleges to sell equipment in the same manner as isprovided to public schools. The public school law (G.S. 115C-518) permits schools tosell equipment in the same manner as is provided to cities and towns (Article 12 of G.S.160A). Please note that when Article 12 of G.S. 160A refers to a city council or cityofficial, you should substitute your board of trustees or college official. Portions ofArticle 12 of G.S. 160A, as of this printing, are briefly summarized in 2 A, B, C, D andE. If you elect to use one of these methods, you should refer to the full and latestversion of Article 12 of G.S. 160A and not rely on this summary. (See the “For YourInformation” section for a web page for the N. C. General Statutes.)

A. Public or Private Exchanges and Sales G.S. 160A-266(c) – Colleges may adoptregulations to dispose of personal property valued at less that $5000 through publicor private exchanges and sales. This method is designed to secure fair marketvalue for property and to accomplish the disposal efficiently and economically.Colleges should authorize one or more officials to declare surplus any personalproperty valued at less than $5000 for any one item or group of items, to set its fairmarket value, and to convey title in accord with these regulations.

B. Private sale G.S. 160A-267 - Colleges may dispose of property valued at less than$30,000 through a private sale. If a college feels strongly enough that this is thebest way to dispose of property, it shall at a regular board meeting adopt a resolutionor order authorizing the college president or chief fiscal officer to dispose of theproperty by private sale at a negotiated price. The resolution or order shall identifythe property to be sold and may, but need not, require a minimum price. A noticesummarizing the contents of the resolution or order shall be published once after itsadoption, and no sale shall be consummated thereunder until 10 days after itspublication.

C. Advertisement for sealed bids G.S. 160A-268 The sale of property byadvertisement for sealed bids shall be done in the manner prescribed by law for thepurchase of property. Procedures for purchase of property are contained in G.S.143-52.

D. Negotiated offer, advertisement, and upset bids G.S. 160A-269 – This is acomplicated process that permits a college to receive, solicit, or negotiate an offer topurchase property. Once an offer is received, the college will then advertise theoffer in the hope of receiving upset bids. This process requires a deposit of 5% ofthe bid, stipulates minimum amounts that an offer must be raised, and can go onindefinitely.

E. Public auction G.S. 160A-270 - When it is proposed to sell personal property atpublic auction, the local board of trustees at a regular board meeting shall adopt aresolution or order authorizing the college to dispose of the property at publicauction. The resolution or order shall identify the property to be sold and set out thedate, time, place, and terms of the sale. The resolution or order shall be publishedat least once and not less than 10 days before the date of the auction.


Oct.200139

DISPOSITION OF LOCALLY OWNED EQUIPMENT AND MATERIALS

Colleges have the option of disposing of locally owned equipment and materials throughthe State Surplus Property Agency or in the same manner as permitted for publicschools. (See the “For Your Information” section for a web page for the N. C. GeneralStatutes.)

Colleges are not required to make locally owned equipment available to othercommunity colleges; however, colleges are encouraged to do so as there may be othercolleges with a need for the excess items. Minimum bids can be requested for locallyowned equipment that is circulated through the system.


Oct.200140

LOSS OR THEFT OF EQUIPMENT

Each college has the responsibility to provide accountability for all equipment in itscustody. Effective equipment control measures should be implemented to keepequipment losses to a minimum. If a loss should occur, the following steps should betaken:

1. The chief business official should be notified immediately.

2. An immediate search should be initiated for the missing item to confirm theloss or theft. Instances of forcible entry must be reported to the local lawenforcement agency.

3. The chief business official should investigate a loss or suspected theft andreport findings to the president of the college, stating the apparent cause ofthe loss or theft.

4. When the losses have been confirmed, a Form NCCCS 4-11 must beprepared by a responsible college official and signed by the chief businessofficer for the file. When applicable, investigative reports should be includedin the file.

5. The institution should prepare the NCCCS 4-11 form (Request to Dispose ofCapital Assets) and the NCCCS 4-6 (Notice of Expenditure Adjustment) withthe appropriate signatures, and they should be kept on file with a copy of thepolice report.

6. The Administrative and Facility Services Section may request additionalinformation and may make on-site visits to colleges in an effort to determinereasons for losses and to assist in any way possible.


Oct.200141

CANNIBALIZATION OF EQUIPMENT

This section provides guidance for the cannibalization of state owned equipment thathas become unserviceable due to obsolescence or excessive repair costs, but whichstill has serviceable component parts that can be used to repair, modify or constructother items of equipment.

1. The college should initiate a Form 4-11 (Request to Dispose of Capital Assets)requesting approval of the Chief Business Officer to cannibalize an equipment item.This should be done prior to cannibalization of the item.

2. Parts resulting from cannibalization which are identifiable and have a value of$1,000 or more should be placed on inventory and given a new inventory itemnumber.

3. Disposal of residual parts cannot be used for personal gain.

4. Residual parts may be disposed of through one of the following methods:

a. Sale as an item through State Surplus Property Agency. This would occur whenthe residue is identifiable as a unique item.

b. Scrap sale would occur when residual items have little value as a unit, but couldbe placed in a scrap pile with similar items.

c. Items such as broken wood, plastics or glass parts with no further valuemay be destroyed in a suitable site and manner (county landfill, city dump,etc). EXTREME CARE SHOULD BE TAKEN NOT TO THROW AWAY ANYUSABLE ITEM, OR ANY ITEM WHICH COULD BE REASONABLY REPAIREDINTO A USEFUL ITEM.

5. Scrap materials resulting from cannibalized equipment, as well as from othersources, should be kept until a minimum load of approximately 1,000 pounds isaccumulated. The college may report the scrap material to the State SurplusProperty Agency for public bid sale, giving the approximate weight and type (copper,brass, steel, etc.) of material to be sold, or disposed of by local sale in accordancewith previously described procedures. Money from the sale of scrap resulting fromcannibalized equipment will be deposited to the college’s equipment budget.


Oct.200142

OTHER

This category has been established to handle deletions from the active inventory recordin the event equipment is damaged or broken, and has no sale value. Equipment itemsdestroyed as a result of fire, flood, or other natural disasters, and having no remainingparts to use, sell or repair will be categorized as “other” on the Form NCCCS 4-11(Request to Dispose of Capital Assets).

Items that are worn out and cannot be reasonably refurbished, contain no reasonablysalvageable material and have no further value may be removed from the inventory.Items that are worn but can be refurbished, usable items, or items that contain materialthat can be reasonably salvaged may be sold through the State Surplus PropertyAgency or by local sale using methods previously described. A statement should beincluded on the form indicating that the item is worn out. Sale proceeds will bedeposited into the college’s equipment budget.


Oct.200143

AUDITS

SECTION D


Oct.200144



Oct.200145

COLLEGE INTERNAL EQUIPMENT AUDIT PROCEDURES

1. A complete internal inventory audit of major equipment must be conducted duringeach fiscal year by each college in the Community College System. The internalaudit will be due in the Community College System Office by August 1st ofeach fiscal year.

2. Standard report forms NCCCS 4-13, (Program Report - Internal Equipment Audit),must be used by each college for conducting and reporting equipment audit resultsto the Administrative and Facility Services Section. While it is not mandatory for theNCCCS 4-13 forms to be typed, it is essential that they be neat, legible andreproducible. This report should have one sheet per program.

3. The original of the completed form will be submitted to the Administrative and FacilityServices Section at the conclusion of the internal audit. A cover letter must besubmitted with the program inventory forms with the signatures of the collegeindividual responsible for the inventory and the President, or designee.

4. Records will be maintained in the Administrative and Facility Services Section toinsure that an internal inventory is conducted annually by each college. A collegemay choose to conduct a complete inventory more than one time a year.

5. The Administrative and Facility Service Section will review the inventory reports andtake appropriate follow-up action. The Vice President for Business & Finance mustapprove any recommendations of financial adjustments because of excessivelosses, poor security, etc. Included in the report prepared by the Administrative andFacility Services Section will be a summary of items reported by the institution on theNCCCS 4-13 form as lost or stolen and those items with an Action Code 5 reportedon the institutions deletions report. The Administrative and Facility Services Sectionwill take steps to ensure that items reported on college internal audit reports, and onthe deletions report, will not be duplicated in the summary reports.

6. The Administrative and Facility Services Section will provide a copy of the summaryreport reflecting the findings of the college’s internal audit report to each of thefollowing offices/persons: the State Auditor’s Office, the chairperson of the college’sboard of trustees, the college president, the chief business official, and to the VicePresident for Business & Finance at the Community College System Office.

7. Any remarks worthy of notation should be entered in the “comments” section of theNCCCS 4-13 form. The individual conducting the inventory may wish to make astatement concerning strengths or weaknesses of a specific program area. Any itemof equipment that has previously been reported missing and is found during theannual audit should be noted in the “comments” section and re-entered intoequipment inventory records.


Oct.200146

BAR CODE SCANNING PROCESSING

1. Load Scan File to EQ.TEMP File – Program takes SCAN.DAT file which has beenuploaded from the PC and converts it into an information file called EQ.TEMP. Italso checks the number of records in the SCAN.DAT File and compares it to thecontrol number stored in the SCAN_CNT File. This program may be run as manytimes during the inventory cycle as desired.

The EQ.LABEL file is updated during this program with item numbers manuallykeyed in while scanning in inventory. This file will be transferred to NCCCSO alongwith your end of month processing so labels can be printed.

2. Items Scanned with Invalid Institution numbers – Report shows items scanned thathad an incorrect institution number (an institution number other than your own). Thereport may be displayed on your terminal or printed.

3. Report Items with different locations – Report of items scanned that the scannedlocation is different from the FEQINVENTORY master file location. Any item with anew location is added to the EQUIP.TAG file. This file will be used by a separateprocess to update the location in the FEQINVENTORY file.

4. Report Scanned items no longer on inventory – Report of deleted items that werescanned during inventory cycle.

5. Location Reconciliation – Screen shows old and new locations of items inventoried.User can mark all or selected items for update of location in FEQINVENTORYrecord.

6. Update Equipment Master File – Updates FEQINVENTORY file with the date andtime of inventory. Location changes are also updated to the master record. Thisprocess uses the EQ.TAG file as input. Afterwards the EQ.TAG and EQ.TEMP filesare copied to backup files and cleared. This is the last step in the inventory cycle.

7. Report Items not inventoried – This report is the final step in the inventory process.It provides a listing of items on inventory, but not accounted for during the currentinventory cycle.

8. List items requiring labels – This program has four options:

a. Label Record Maintenance – Allows input of additional items or deletion ofexisting items in the EQ.LABEL file. Any number added to the EQ.LABEL filemust exist on the FEQINVENTORY file.

b. List Items to Screenc. List Items to Printerd. Need to know what this option was


Oct.200147

SCANNING AND UPLOADING INVENTORY DATA

Remember to always CLEAR Scanner before starting this process

1. Scan data using the portable scanner, option 1

2. To copy data from the scanner to the PC:a. Run Skangen on PC (clear data file before you upload)b. Connect the scanner to the PC using the cable providedc. From the portable scanner menu, choose #6, XMITd. From the main SKANGEN menu, choose #4, DISPLAY AND SAVE INCOMING

UPLOAD.DATA

3. To upload data from the PC to the UNIX:a. If PROCOMM is DOS type ‘EQTDOS’

If PROCOMM is WINDOWS type “EQTRANb. When prompted, enter login ID and password

BE PATIENT – This process is slower than regular loginc. When completed, user is logged off and PC returns to C: prompt

4. Process the uploaded data on Unixa. Login and access the EQUIPMENT INVENTORY MENUb. Choose Barcode Scanning Processing menu, #5c. Run #1 to convert uploaded data to an accessible filed. Run #2 to list items with invalid institution numbers (should be no items listed)e. Run #3 to list items scanned that have a different location from that on the

master inventory file. Print this list. Each item on the listing needs to beevaluated and correct location code determined.

f. Run #4 to list items that have been previously deleted from inventory and werescanned during this cycle. These items should be reinstated at this time.

g. Run #5 to mark items that you wish to update the locations. Use listing from#3.

h. Run #6 to update room locations, date and time items were inventoried.i. Run #7 ONLY at the completion of a cycle to list items not scanned. A cutoff

date must be entered. Any active item with a scanned date prior to cutoff datewill be listed.


Oct.200148

ON-SITE EQUIPMENT AUDITS

The Administrative and Facility Services Section may conduct on-site spot checks ofequipment and may conduct complete or partial equipment audits at the election of theState Board of Community Colleges or the Community College System Office.

Approximately one percent of the total inventory will be checked during the spot checkprocess. The college will be notified one to two weeks prior to the spot check. Noadvance listing of the items to be audited will be sent to the college. The selection ofitems to be audited will be made by the Administrative and Facility Services Section.

If a complete equipment audit is performed at a college the college will be notifiedapproximately two weeks prior to the onset of the audit.

The Administrative and Facility Services Section will provide a copy of the spot checkequipment audit results to the State Auditor’s Office, chairperson of the college’s boardof trustees, college president, chief business official, and to the Vice President forBusiness and Finance at the Community College System Office.


Oct.200149

FOR YOUR

INFORMATION

SECTION E


Oct.200150



Oct.200151

EQUIPMENT COORDINATORS AND CHIEF BUSINESS OFFICIALS

College Unit Equipment Coordinator Chief Business Official

Alamance 886 Marvin Barts Debra Dixon-DossAsheville-Buncombe 802 Robin Grooms Charles BranchBeaufort 804 Sherry Stotesberry Rhonda SawyerBladen 806 Betty Hester Lloyd HornBlue Ridge 843 Susan Edwards Edwin BellBrunswick 807 Sheila Galloway Benjamin DebloisCaldwell 808 Scott Rogers David HolmanCape Fear 810 Brooke Messerole Camellia RiceCarteret 812 Melva Davis Wilson WainwrightCatawba 814 Mary Sherrill Ray LaneCentral Carolina 816 Mike Spivey Wayne RobinsonCentral Piedmont 818 Irene Hammond Kathy DrummCleveland 820 Kay Allen Tommy GreeneCoastal Carolina 858 Carol Balcom David HeatherlyCollege of Albemarle 822 Debra Holland Jim TurdiciCraven 824 Gail Daniels John PetersonDavidson 826 Amy Kepley Roger WhiteDurham 828 Robbie Badgett Cynthia CarterEdgecombe 830 Everett Smith Charlie HarrellFayetteville 832 Tommy Owen Betty SmithForsyth 834 Phil McClung Kenneth JarvisGaston 836 Sandra Lucas Richard MillerGuilford 838 Clarence Powell Rae Marie SmithHalifax 840 Sis Tucker Ralph ReynoldsHaywood 842 Chad Ashe David WhitsonIsothermal 844 Trish Huntsinger Catherine BaileyJames Sprunt 846 Kay Sessoms John Hardison IIIJohnston 847 Doug Pate Herman KightLenoir 848 B.J. Koonce Larry PateMartin 850 Judy Butcher Cynthia ModlinMayland 851 Don Hensley Julia HardieMcDowell 852 Ray McKessom Ray MckessonMitchell 853 Tammy Rackley Richard LefevreMontgomery 854 Sandra McCallum Richard GoughNash 856 George Bailey Tony JerniganPamlico 860 Kathy Daniels Jeff ArmstrongPiedmont 861 Richard Cramer William BarnesPitt 862 Rob Conway Joe HunniecuttRandolph 864 Jane Allen Ron JonesRichmond 866 Kay Covington Dale McInnisRoanoke-Chowan 868 Cleveland Blount John HendersonRobeson 870 Elton Hunt Bobby Griffin


Oct.200152

EQUIPMENT COORDINATORS AND CHIEF BUSINESS OFFICIALS

College Unit Equipment Coordinator Chief Business Official

Rockingham 872 Linda White Steve WoodruffRowan-Cabarrus 874 Debbie Hopkins Jerry ChandlerSampson 876 Shelby Kidd Virginia LucasSandhills 878 Marla Goodman Mary Ann WardSouth Piedmont 800 Joe Cameron Becky WallSoutheastern 880 Robin Enzor Leon FoxSouthwestern 882 Vacant George StanleyStanly 883 Sherry Allen Donnie LowderSurry 884 Susan Pendergraft Gary TilleyTri-County 888 Judy Owenby David JonesVance-Granville 889 Fleming Wilkins Gary MorganWake 890 Debra Wallace James CoxWayne 892 Wade Quinn Alice WadsworthWestern Piedmont 894 Shirley Corriveau Malone McNeelyWilkes 896 Steven Hall Morgan FrancisWilson 898 Gail Pender Hadie HorneN.C. CenterApplied Tex. Trish Bridges Deborah Hudson


Oct.200153

NORTH CAROLINA COMMUNITY COLLEGE SYSTEMREPORT BY PROGRAM CODE

PROGRAM PROGRAMCODE............. NAME.........................................

001 FORESTRY MOBILE EQUIP002 ACCOUNTING LAB003 ADULT BASIC EDUCATION004 ADULT HIGH SCHOOL005 AG. CHEMICALS006 AG. CHEMICALS-RELATED007 AG. EQUIPMENT008 AIR COND. & REF009 AIR FRAME & POWER PLANT MECH.010 AMBULANCE TRAINING011 ANIMAL SCIENCE012 ART DESIGN LAB013 AUDIOVISUAL AIDS014 AUDIOVISUAL EQUIPMENT015 AUDIOVISUAL SYSTEM016 AUDITORIUM017 AUTOMOTIVE BODY018 AUTOMOTIVE MECHANICS019 TAXIDERMY020 BIOLOGY ANA, PHY, & MICROB.021 BIOLOGY - HERBARIUM022 BIOLOGY LAB023 BIOLOGY CULT. MEDIA024 BOARD ROOM025 CARPENTRY & CABINETMAKING026 CHEMISTRY - ANALYTICAL027 CHEMISTRY INDUSTRIAL028 CHEMISTRY LAB GENERAL029 READING LAB030 CHEMISTRY - ORGANIC031 CHEMISTRY PHYSICAL032 CIVIL TESTING033 CLASSROOM - GENERAL034 CLASSROOM - SEMINAR035 CLASSROOM - SCI. DEM.036 COMMERCIAL ART & AD. DES.037 CONFERENCE ROOM038 MARINE RELATED OCCUPATIONS039 COSMETOLOGY LAB040 CULINARY SCIENCE


Oct.200154

REPORT BY PROGRAM CODE


041 CREATIVE & FINE ARTS ADULT ED042 DATA PROCESSING LAB043 DENTAL DARK ROOM044 DENTAL HYGIENE CLINIC045 DENTAL LAB046 DENTAL OPERATOR047 DENTAL MAT. LAB048 DENTAL X-RAY OPERATOR049 RESPIRATORY THERAPY050 DIESEL051 DIESEL TRUCK MECHANIC052 DRAFTING & DESIGN053 DRAMA054 DRIVER EDUCATION055 DRY KILN056 DUPLICATING057 EARTH SCIENCE058 ELECTRICAL059 ELECTRICAL INSTALLATION060 ELECTRICAL LINEMAN061 ELECTRONICS062 ENERGIZED ELECTRIC LINE063 FACULTY LOUNGE064 FARM MACHINERY065 FARRIERING066 FINE ARTS067 OPTICAL LABORATORY068 FIRE PROTECTION ENGINEERING069 FIRE SERVICE TRAINING070 FIRST AID ROOM NON-INSTR.071 FIRST AID & SAFETY072 FISHERIES OCCUPATIONS TRAINING073 FISHERY SCIENCE074 FLORAL DESIGN & SHOP MAN.075 FOOD PROCESSING - BASIC076 OCCUPATIONAL THERAPY ASST.077 NUTRITION LABORATORY078 HUMAN SERVICES079 HOME & FAMILY LIVING080 FOOD PROCESSING - SEA FOODS081 FOOD SERVICE LAB


Oct.200155



082 FOREST MANAGEMENT083 FOREST RECREATION084 FURNITURE DESIGN LAB085 FURNITURE MANUFACTURING086 EXTENSION & CONT. ED.087 GRAPHIC ARTS - GENERAL088 GRAPHIC ARTS LAB089 GUIDED STUDIES090 HEALTH, SAFETY/RELATED AD. ED.091 HEATING SYSTEMS092 HEAVY EQUIP. EARTHMOVING MACH.093 HEAVY EQUIP. EARTHMOVING OPER.094 HOMEMAKING - AD. ED.095 HORTICULTURAL SCIENCE LAB096 HOTEL MOTEL MANAGEMENT097 HYDRAULIC FLOW098 HYDRAULICS & PNEUMATICS099 COMMERCIAL FISHING100 INDUSTRIAL MAINTENANCE101 INSTRUMENTATION102 INSTRUMENT MECHANIC103 INTERIOR DESIGN LAB104 MENTAL HEALTH ASSOC.105 JOURNALISM106 LAW ENFORCEMENT TRAINING107 LEARNING LAB108 LEARNING RESOURCES C. - LIB.109 LIGHT CONSTRUCTION110 PLANER MILL/LUMBER GRADING111 MACHINE SHOP112 LIFE SCIENCE LAB113 MACHINE TOOL114 MARINE BIOLOGY115 MARINE MECHANICS116 MARINE TECHNOLOGY117 MASONRY118 MATERIALS TESTING119 MEDICAL LAB120 MARINE CONSTRUCTION121 MEDICAL RECORDS LAB122 POTTERY SCIENCE


Oct.200156



123 MUSIC124 NURSING PRACTICE LAB125 ADMIN. OFFICE FURNITURE126 ADMIN. OFFICE EQUIPMENT127 OFFICE - FACULTY128 OFFICE SECRETARIAL129 OFFICE MACHINE LAB130 OPERATING ROOM TECHNICIAN131 DISPENSING LAB132 MODEL & PATTERN SHOP133 PHOTOGRAPHY LAB134 PHOTO RELATED135 MATHEMATICS136 PHYSICAL ED137 PHYSICAL THERAPY ASST.138 PHYSICAL COLLEGE TRANS139 PHYSICS OPTICIAN140 PHYSICS LAB141 PHYSICS VOCATIONAL142 PLANT SCIENCE143 PLANT LAYOUT144 PLUMBING & PIPE FITTING145 POULTRY SCIENCE146 PRODUCTION, PLANNING147 PSYCHOLOGY LAB148 PULP & PAPER149 QUALITY CONTROL150 RADIOLOGIC TECHNOLOGY151 ELECTRONIC SERVICING152 RADIO/TV BROADCASTING153 RECEPTION AREA - MAIN154 RECREATIONAL GROUNDS MAN.155 RECREATIONAL THERAPY156 ENVIRONMENTAL SCIENCE157 SAW FILER158 SAW MILLING159 SECRETARIAL LAB160 SEWING MACHINE MECHANIC161 SHEET METAL SHOP162 SMALL ENGINE REPAIR163 SOIL SCIENCE


Oct.200157



164 ELECTRONIC MOTOR REPAIR165 STENOGRAPHER LAB166 STERILIZATION AREA167 STORAGE GENERAL168 STUDENT LOUNGE169 STUDENT MEETING ROOM170 STUDENT PER. SER. AREA171 SUPERVISORY DEV. TRAINING172 MARINE ELECTRONICS173 SURVEYING174 SURVEYING - RELATED175 TELEPHONY176 TEXTILE MANUFACTURING177 TIME & MOTION STUDY178 TOOL & DIE SHOP179 TRANSPORTATION MAINTENANCE180 TYPING & STENO LAB181 UPHOLSTERY, CUTTING & SEWING182 VETERINARY MEDICINE - L.A.183 AUDIOVISUAL TECHNOLOGY184 WATCHING MAKING185 WELDING186 GUN SMITHING187 WILDLIFE SCIENCE188 FOREST PRODUCTS TECHNOLOGY189 WOOD PRODUCTS - SECONDARY190 ELECTROMECHANICAL191 BOAT BUILDING192 PIANO TUNING193 PART COUNTERMAN194 INDUSTRIAL OCCUPATIONS195 INTRODUCTION TO FIRE PRO. HAZ.196 OCEANOGRAPHY197 PHOTOGRAMMETRY198 POLICE SCIENCE199 VENDING MACHINES200 INDUSTRIAL SAFETY & HEALTH201 AVIATION MAN. & CAREER PILOT202 LIBRARY TECH. ASST.. LAB203 SEWING204 PLASTICS


Oct.200158



205 COMMERCIAL FISHERIES TECH206 MEDICAL OFFICE ASST.207 CHILD CARE208 FUNERAL SERVICES209 CRAFTS210 INDUSTRIAL ELECTRICITY211 PHOTOGRAPH - ANCILLARY212 MOTORCYCLE MECHANIC213 MARKETING & RETAIL LAB214 RECREATION TECHNOLOGY215 SHELTERED WORKSHOP216 ORCHARD MGT. & HORTICULTURE217 NUCLEAR TECHNOLOGY218 COUNSELING SERVICES219 ELECTRICAL APPLIANCE & REPAIR220 TRUCK DRIVER TRAINING221 NUCLEAR MEDICINE TECHNOLOGY222 HISTORIC PRESERVATION TECH.223 EMERGENCY MEDICAL TECHNOLOGY224 TRUCK DRIVER TRNG. EQUIP. MAINT.225 FIRE SCIENCE LAB226 PHYSICIAN ASSISTANT227 PERSONNEL SERVICES228 PARALEGAL TECHNOLOGY229 CRIMINAL JUSTICE230 TEACHER ASSOCIATE231 INSTRUCTIONAL SYSTEM232 BIOMEDICAL TECHNOLOGY233 EARLY CHILDHOOD SPECIALIST234 READING GRANT235 PHARMACY236 SPECIAL SEV. FOR HANDICAPPED237 ACADEMIC SERVICES238 CLERICAL SERVICES239 DATA PROCESS. LAB ADMINISTRATOR240 FASHION MERCHANDISING/MARKETING241 BUILDING TRADES DRAFTING242 POSTAL SERVICES243 WASTE WATER TREATMENT244 INDUSTRIAL MECHANICS245 DRUG & ALCOHOL TECHNOLOGY


Oct.200159



246 BOOK STORE - LOCAL247 COMPUTER ENGINEERING TECH248 COMMUNICATIONS TECHNOLOGY249 SMALL BUSINESS PROGRAM250 EQUINE TECHNOLOGY251 METAL ENGRAVING252 ROBOTICS253 PHYSIO -FITNESS/HEALTH TECH254 ASTRONOMY255 BUSINESS COMPUTER PROGRAMMING256 ASSOCIATE DEGREE NURSING257 LEARNING ASSISTANCE LAB258 BUSINESS MICROCOMPUTER LAB259 MEDICAL SONOGRAPHY260 MANUFACTURING ENGINEERING TECH261 INDUSTRIAL ENGINEERING TECH262 MECHANICAL ENGINEERING TECH263 TOOL DESIGN TECHNOLOGY264 COLLEGE TRANSFER265 AIR TRAFFIC CONTROL266 DIGITAL ELECTRONIC REPAIR267 ELECTRODIAGNOSTICS268 COMPUTER CENTER269 JTPA270 ADM COMPUTERS/PERIPHERY271 INSTRUCT. COMPUTERS/PERIPHERY272 GERIATRIC ASSISTANT273 ELECTRO-OPTICS/DATA COMMUN.274 PUBLIC RADIO275 ENGLISH DEPARTMENT276 SPECIAL SERVICES - MATH LAB277 HISTORY278 BUILDING MAINTENANCE279 GENERAL OFFICE-TECHNICAL ASSIST280 ENERGY TECHNOLOGY281 BUSINESS ADMINISTRATION282 COLLEGE UNION283 BOILER MECHANICS284 CAREER RESOURCES285 DEVELOPMENTAL EDUCATION286 INDUSTRIAL MANAGEMENT


Oct.200160



287 CO-OP PLACEMENT288 ELECTRONIC ENGINEERING TECH289 BANKING AND FINANCE290 LIFE INSURANCE PROGRAM291 REAL ESTATE292 DENTAL ASSISTANT293 NURSING ASSISTANT294 MECHANICAL DRAFTING295 SOCIAL SCIENCE296 MICROELECTRONICS297 CIVIL ENGINEERING298 CUSTODIAL EQUIPMENT - LOCAL299 GROUND EQUIPMENT - LOCAL307 OFF CAMPUS LEARNING LAB308 OFF CAMPUS LIBRARY314 OFF CAMPUS AUDIOVISUAL317 OFF CAMPUS MASONRY318 OFF CAMPUS AUTOMOTIVE324 OFF CAMPUS NURSING325 OFF CAMPUS CARPENTRY326 OFF CAMPUS ADM. OFF FURN.. & EQUIP.

* 329 OFF CAMPUS AUTOMATED SYSTEMS LAB* 333 OFF CAMPUS GENERAL CLASSROOM* 335 OFF CAMPUS GENERAL SCIENCE LAB

337 OFF CAMPUS PHYS THERAPY ASST.342 OFF CAMPUS DATA PROCESSING352 OFF CAMPUS DRAFTING & DESIGN359 OFF CAMPUS ELEC. INSTALLATION380 OFF CAMPUS TYPING & STENO LAB384 OFF CAMPUS FURN. MANUFACTURING385 OFF CAMPUS WELDING386 OFF CAMPUS EXT/CONTINUING ED400 STUDENT GOVERNMENT ASSOC - LOCAL401 SECURITY - LOCAL402 CAFETERIA - LOCAL403 AUDITORIUM - LOCAL404 DRAFTING - LOCAL405 COSMETOLOGY - LOCAL406 STUDENT LOUNGE - LOCAL407 COMPUTER - LOCAL408 CHEMISTRY - LOCAL


Oct.200161



500 PHLEBOTOMY501 PHYSICS LAB-TECH PREP GRANT

* 502 INDUSTRIAL CONSTRUCTION TECH.* 503 CIVIC CENTER* 504 INFORMATION HIGHWAY* 505 SOCIAL SERVICES* 506 AQUACULTURE TECHNOLOGIES* 507 INDUSTRIAL TECHNOLOGY LAB* 508 ARCHEOLOGICAL HISTORIC

PRESERVATION* 509 SPEECH LANGUAGE PATHOLOGY ASST.* 510 TELEVISION STUDIO* 511 OCCUPATIONAL EXTENSION* 512 EMERGENCY SERVICES* 513 INFORMATION SYSTEMS TECHNOLOGY* 514 ARCHITECTURAL TECHNOLOGY* 515 COMMUNITY SERVICES* 516 MOTORCYCLE SAFETY* 517 MOTOR SPORTS MANAGEMENT* 518 MULTI MEDIA PROGRAM* 519 INSTITUTIONAL EFFECTIVENESS* 520 THERAPEUTIC MASSAGE* 521 EMERGENCY PREPARDNESS TRAINING* 522 OPHTHALMOLOGY* 523 LEASE/RENTAL EQUIPMENT* 524 SPANISH INTERPRETER* 525 E-COMMERCE

* 900 BUILDINGS AND INFRASTRUCTURE * Denotes additions to the program codes


Oct.200162

GENERAL STATUTES COMMONLY USED

G.S. 115C Elementary and Secondary EducationArt. 37 School Sites and Property

G.S. 115C-518 Disposition of school property; easements and rights-of- way

G.S. 115D Community CollegesArt. 2 Local Administration

G.S. 115D-15 Sale, exchange, or lease of property; use of proceedsfrom donated property

Art. 3 Financial SupportG.S. 115D-32 Local financial support of institutions

Art. 4A Budgeting, Accounting, and Fiscal ManagementG.S. 115D-58.5 Accounting systemG.S. 115D-58.14 Purchasing flexibilityG.S. 115D-58.15 Lease purchase and installment purchase contracts for

equipment

G.S. 143 State Departments, Institutions, and CommissionsArt.3 Purchases and Contracts

G.S. 143-52 Competitive bidding procedure; consolidation ofestimates by Secretary; bids; awarding of contracts

G.S. 143-53 Rules

G.S. 160A Cities and TownsArt. 12 Sale and Disposition of Property

G.S. 160A-266(c) Public or private exchanges and salesG.S. 160A-267 Private saleG.S. 160A-268 Advertisement for sealed bidsG.S. 160A-269 Negotiated offer, advertisement, and upset bidsG.S. 160A-270 Public auctionG.S. 160A-274 Sale, lease, exchange, and joint use of governmental

property

The web page for all North Carolina General Statutes is:http://www.ncga.state.nc.us/Statutes/toc-1.html


Oct.200163

FORMS

SECTION F


Oct.200164



Oct.200165

ASSIGNMENT OF ADDITIONAL COSTS FOR EQUIPMENT

Institution: _____________________________________Month_______________

The purchase price of the below listed items should be increased in the amount shown to reflectadditional costs. These adjustments should be entered in the Fixed Assets System equipment records.

Inventory No. Sales Tax Freight Installation Other (Explain)

$ $ $ $

*Total $ $ $ $

* These totals must balance with the figures for these categories on the monthly 112 report.


Oct.200166


Oct.200167

COMMUNITY COLLEGE INVENTORY RECORD

INSTITUTION CODE __/__/__

INVENTORY NUMBER __/__/__/__/__/__

ACTION CODE /__/ 1-Add 2-Change 3-Transfer to CC 4–Transfer to DPI 5–Lost/Stolen 6–Worn Out 7-Cannibalized 8–Sold 9-Other/Trade-in

DESCRIPTION /__/__/__/__/__/__/__/__/__/__/__/__/__/__/__/__/__/__/__

SPECIFICATIONS /__/__/__/__/__/__/__/__/__/__/__/__/__/__/__/__/__/

CLASS CODE /__/__/

COMMODITY CODE /__/__/__/__/__/__/__/__/__/__/__/

SERIAL NUMBER /__/__/__/__/__/__/__/__/__/__/__/__/__/__/__/__/__/

MANUFACTURER /__/__/__/__/__/__/__/__/__/__/

COST /__/__/__/__/__/__.__/__

COST CHANGE /__/ 1- Sales Tax 2 – Freight 3 – Installation 4 - Accessories 5 – Sales Tax/Freight 6 - Other

PURCHASE DATE /__/__/ - /__/__/__/__/

PURCHASE ORDER NUMBER /__/__/__/__/__/__/__/

NO. OF ITEMS /__/__/__/

ACQUISITION /__/ 1 – Purchase 2 – Lease/Purchase 6 – Transfer 8 – Audio/Visual

FUND SOURCE /__/ 1 - State 212 2 - Federal 3 - County 4 - Construction 5 - State Non- 212 6 – Donation 8 - Institutional 9 - Minor

FEDERAL REIMBURSEMENT CODE /__/__/ 01 ABE 02 D&H 04 MPD 05 MEH06 NIER 07 NIH 08 TITLE I 09 TITLE 111 10 TITLE VI 11 OTHER 12 VOC EDUCATION

PROGRAM CODE /__/__/__/

ASSIGNED DEPARTMENT /__/__/__/

BLDG /__/__/__/ ROOM NUMBER /__/__/__/__/

MISC 1 /__/__/__/__/__/__/__/__/__/NCCCS 4-8/FEB. 91


Oct.200168


Oct.200169

NORTH CAROLINA COMMUNITY COLLEGE SYSTEMADMINISTRATIVE AND FACILITY SERVICES

NOTICE OF EXPENDITURE ADJUSTMENT DATE_________

Adjustments have been made in the expenditures of the institutions listed below in thefollowing manner for the reason indicated:

_____ Transferred _____ Sold-Bid Sale No. _____Worn Out/Other

_____ Cannibalized _____ Lost or Stolen _____ Trade – In

Decrease: Institution Budget Subhead Line Code Number Item Amount

Expenditures of Community College 16800 _____ 9261 $__________

Credits __________

Loss Adjustments $__________

Inventory Number(s) Affected:

Increase: Institution Code Number Item Amount

Authorized by: _____________________________________ Date:______________

NCCCS 4-6Nov. 00


Oct.200170


Oct.200171

NORTH CAROLINA COMMUNITY COLLEGE SYSTEMPROGRAM REPORT - INTERNAL EQUIPMENT AUDIT

College: _____________________________________________ Inventory Date: June 30, ____

Program Code: _____________ Program Name: _____________________________________

Excellent Good Fair PoorSecurityIdentificationUtilization

Comments:

Items not locatedItem number Description Cost

Total Cost of Items Not Located $Total Number of Items Not Located

Inventory Conducted By: ________________________________ _________________________ Signature Title

NCCCS 4-13Nov. 00


Oct.200172


Oct.200173

9/93

NC DEPARTMENT OF ADMINISTRATION EQUIPMENT DISPOSAL FORM

STATE SURPLUS PROPERTYHWY 54 WEST RALEIGH, NCCOURIER NO. 54-91-03

SURPLUS DATE: PAGE OFDEPT NUMBER: DEPARTMENT:BUDGET CODE: AGENCY:FUND: CHIEF FISCAL OFFICER:RCC: AUTHORIZED BY:

QTY DESCRIPTION MODEL ORSERIALNUMBER

FASINVENTORYOR DECAL NO.

CONDITIONGOOD ORPOOR

LOCATION:CONTACT: PHONE NUMBER:

RECEIVED BY: DATE:

NOTE: ALL ITEMS MUST BE PROPERLY TAGGED WHEN TURNED IN TO THE STATE SURPLUSPROPERTY WAREHOUSE AS TO NAME OF AGENCY, DESCRIPTION OF ITEM AND SERIALNUMBER.


Oct.200174


Oct.200175

NORTH CAROLINA COMMUNITY COLLEGE SYSTEMADMINISTRATIVE AND FACILITY SERVICES

ADJUSTMENTS TO INVENTORY FIGURES

College: _____________________________________ Month: _________________

Items Sold with No Inventory Numbers:

Date of Form NCCCS 4-6 Bid Sale Number Amount of Sale

$

Total $

Other Adjustments (example below):

Reason Amount

Total $Example: Minor equipment coded as major

_______________________________________ ________________________Signature of College Official Date

INCLUDE THIS FORM WITH MONTHLY INVENTORY AUDIT IN MONTH’S TRANSACTIONS

NCCCS 4-20Nov. 00


Oct.200176


Oct.200177

NORTH CAROLINA COMMUNITY COLLEGE SYSTEM

REQUEST TO DISPOSE OF CAPITAL ASSETSCOMPLETE A SEPARATE SHEET FOR ITEMS FOR EACH TYPE OF REQUEST

_____Circulate/transfer _____Trade-In _____ Cannibalization

_____Lost or Stolen _____Other _____

ItemNo.

Quantity, description and person tosee for inspection

InventoryAsset No.

Acquisition Cost

DatePurchased

Cond MinBid

BidAmt

1 2 3 4 5 6 7 8

Reporting College __________________________ Bidding College ___________________________

By ______________________________________ _________________________________________ Signature Date Signature Date

Business Officer Approval_____________________________ _______________________ Signature Date

NCCCS 4-11Nov. 00


Oct.200178


Oct.200179

PURCHASING FLEXIBILITY REPORTItems covered under State Contract, but purchased from Non-Certified Sources

This report must be submitted on February 1 and August 1.

Reporting College: _____________________________________________________

Reporting Period: ______________________ through ______________________

Descriptive Name of Item

(1)

Purchase Order Number (2)

Term Contract Number (3)

TermContract Cost Per Unit (4)

Non-Contract Cost Per Unit (5)

Saving Per Unit (Col 4 – Col 5)

(6)

Number of Units Purchased (7)

Total Savings(Col 6 x Col 7) (8)

______________________________________________ ______________________ Signature Date

P-Flex/report form


Oct.200180

Equipment Procedures Manual - southwesterncc.edusouthwesterncc.edu/sacs/reports/3.10.4-11.pdf ·...

Documents

Transcript of Equipment Procedures Manual - southwesterncc.edusouthwesterncc.edu/sacs/reports/3.10.4-11.pdf ·...