G AUTHORITY DIRECTIVES

Transcription

1 Exhibit G AUTHORITY DIRECTIVES Parking and Shuttle Bus Concession Washington Dulles International Airport and Ronald Reagan Washington National Airport

2 Exhibit G-1 PROPERTY ASSETS MANAGEMENT, DIRECTIVE BA-001A Parking and Shuttle Bus Concession Washington Dulles International Airport and Ronald Reagan Washington National Airport

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5 BA-001A TABLE OF CONTENTS PURPOSE AND SCOPE 1 1 ROLES & RESPONSIBILITIES CORPORATE PROPERTY MANAGEMENT OFFICE PROPERTY ADVISORY COMMITTEE PROPERTY CONTROL OFFICES PROPERTY MANAGEMENT TECHNICIANS PROPERTY DISPOSAL TECHNICIAN LOST-AND-FOUND TECHNICIANS PROPERTY OFFICERS PROPERTY CUSTODIANS OFFICE OF CONTROLLER PROCUREMENT OFFICES OFFICE OF TECHNOLOGY CONTRACTING OFFICER TECHNICAL REPRESENTATIVES (COTRs) 6 2 ACQUIRING PERSONAL PROPERTY POLICY Procedures Airports Authority-purchased Assets Procedures Contractor Purchased Assets Procedures Abandoned Assets 9 3 RECEIVING & BARCODING ASSETS POLICY RECEIVING & BARCODING NON-IT ASSETS PROCEDURES RECEIVING & BARCODING NON-IT ASSETS ORACLE DATA FIELD ENTRY Descriptive Information Assignment Information PROCEDURES CREATING ASSET RECORDS IN ORACLE SENSITIVE PERSONAL PROPERTY TRACKING ASSET & SYSTEM COMPONENTS IN ORACLE Parent-Child Relationship Procedures Evaluating Asset & System Components ISSUING PERSONAL PROPERTY 12 4 MAINTAINING ASSET RECORDS POLICY MAINTENANCE OF ASSET RECORDS Types of Maintenance GENERAL UPDATES TRANSFER OF ASSETS INVENTORY OF ASSETS RETIREMENT OF ASSETS REPLACEMENT OF ASSETS Trade-Ins Warranty Replacements Damaged Assets 14 5 ASSET INVENTORIES POLICY ASSET INVENTORIES 16 i

6 BA-001A Quality Assurance Review Contractor-Purchased Assets Types of Inventory Inventory Schedule Notification of Physical Inventory POLICY REAL PROPERTY Federally-leased Real Property Procedures - Reconciliation of Federally-leased Real Property FAA Federally-leased Demolition Letter Airports Authority-owned Real Property 20 6 MISSING PROPERTY POLICY MISSING PROPERTY PROCEDURES MISSING ACCOUNTABLE PROPERTY 21 7 DISPOSITION OF ASSETS PROPERTY DISPOSITION PROGRAM POLICY EXCESS PERSONAL PROPERTY Excess Personal Property Exclusions PROCEDURES EXCESS PERSONAL PROPERTY Declaration of Excess Personal Property Property Custodians/COTRs Reutilization of Excess Personal Property Property Control Offices POLICY DISPOSAL OF SURPLUS PERSONAL PROPERTY Responsibility for Surplus Personal Property Property Disposal Technician PROCEDURES DISPOSITION OF SURPLUS PERSONAL PROPERTY Declaration of Surplus Personal Property Disposal of Surplus Personal Property 28 8 RETIREMENT OF ASSET RECORDS POLICY RETIREMENT Conditions for the Retirement of Asset Records PROCEDURES TYPES OF RETIREMENT Sold, Scrapped & Donated Assets Replaced by Warranty & Traded-In Assets Missing or Stolen Assets Non-Accountable Assets Duplicate Asset Records REINSTATING ASSETS 33 9 INFORMATION TECHNOLOGY (IT) EQUIPMENT RESPONSIBILITY ACQUIRING IT EQUIPMENT Non-Standard Procurement of IT Equipment RECEIVING & BARCODING IT EQUIPMENT ASSET RECORD CREATION FOR IT EQUIPMENT STORAGE OF UNDEPLOYED IT EQUIPMENT Emergency Stock Loaner Stock DEPLOYING IT EQUIPMENT RECORDS MANAGEMENT Physical Inventories & Missing IT Equipment Change in Custodianship & Physical Location 36 ii

7 BA-001A 9.8 DISPOSITION Cannibalization of IT Components RETIREMENT FIREARMS RESPONSIBILITY ACQUIRING FIREARMS RECEIVING FIREARMS ASSET RECORD CREATION FOR FIREARMS ISSUING FIREARMS RECORDS MANAGEMENT Physical Inventories Asset Record Maintenance REPORTING MISSING FIREARMS DISPOSITION RETIREMENT LOCALLY-CONTROLLED PROPERTY RESPONSIBILITY Property Custodians Property Control Offices COTRs ACQUIRING RECEIVING RECORDS MANAGEMENT Inventory Certification DISPOSITION Excess Locally-Controlled Property Disposal of Surplus Locally-Controlled Property PROCEDURES MISSING LOCALLY-CONTROLLED PROPERTY RETIREMENT 41 APPENDICES APPENDIX A APPENDIX B APPENDIX C APPENDIX D APPENDIX E APPENDIX F APPENDIX G APPENDIX H APPENDIX I APPENDIX J GLOSSARY OF TERMS AIRPORTS AUTHORITY PROPERTY FORMS & TYPES LOST-AND-FOUND PUBLIC PROPERTY PROCEDURES ORACLE DATA FIELDS SENSITIVE PERSONAL PROPERTY LIST SYSTEM COMPONENTS EVALUATION FORM SAMPLE FAA REAL PROPERTY DEMOLITION REPORT EXCESS PERSONAL PROPERTY EXCLUSIONS AUTHORIZATION TO SCRAP LETTER GUIDANCE FOR LOCALLY CONTROLLED PROPERTY iii

8 BA-001A I. PURPOSE This Policy establishes the Airports Authority s Property Management Program policies and procedures for managing all accountable, and non-accountable (locally-controlled) personal and real property of the Metropolitan Washington Airports Authority from acquisition to disposition. The Metropolitan Washington Airports Authority operates the Ronald Reagan Washington National Airport (DCA), Washington Dulles International Airport (IAD), and the Dulles Toll Road. The Airports Authority Property Management Program is accountable for tracking assets in Oracle Electronic Business Suite (EBS) that meet the following conditions upon acquisition: (1) Capitalized personal property with an acquisition cost of $10,000 or more (2) Sensitive personal property regardless of cost (3) Non-capitalized personal property with an acquisition cost of $5,000 or more (4) Airports Authority-owned Contractor-purchased personal property with an acquisition cost of $5,000 or more (5) Firearms (6) Federally-leased real property (7) Airports Authority-owned real property Personal property assets that do not meet the above conditions are considered non-accountable and are locallycontrolled property and are the primary responsibility of the Property Custodian of the department which acquires them for the duration of their useful life to the Airports Authority. The Airports Authority Property Management Program provides general oversight and guidance for the tracking of non-accountable Airports Authority property (See Appendix J) and is specifically involved in the disposition of all Airports Authority-owned property, including accountable and non-accountable assets. II. SCOPE This Policy applies to all Airports Authority employees and contractors who are in possession of Airports Authorityowned personal and real property. Airports Authority property shall only be used for intended purposes and for conducting official Airports Authority business. Airports Authority employees and contractors are responsible for adhering to the following principles while in possession of Airports Authority-owned property: (1) Prevent loss, fraud, waste, or abuse while properly using, caring for, and protecting Airports Authority property that is entrusted to them. (2) Identify and report any misuse, lack of control, loss, waste, or abuse of Airports Authority property to their supervisor/manager or Contracting Officer Technical Representative (COTR) and the appropriate Property Control Office. (3) Report property that is lost, missing, stolen, damaged, or destroyed to their supervisor or COTR and the appropriate Property Control Office. 1

9 BA-001A 1 ROLES & RESPONSIBILITIES Chapter 1 defines the roles and responsibilities of Airports Authority employees and contractors involved in the Property Management Program. The Airports Authority Property Management Program encompasses a group of offices and key personnel within the Airports Authority who are responsible for the oversight of property management policies and procedures for all Airports Authority-owned property. The Corporate Property Management Office has overall responsibility for the management and implementation of the Airports Authority Property Management Program. Additionally, the Property Management Program provides oversight, guidance, policy, procedures, and training to Property Control Offices, Property Custodians, and Property Management Technicians for the tracking of accountable and locally controlled property. 1.1 CORPORATE PROPERTY MANAGEMENT OFFICE (1) Responsible for the Airports Authority Property Management Program. Establishes policy, procedures, and best practices in accordance with industry standards for Airports Authority-wide property management functions. (2) Governs and oversees all asset management decisions for the Airports Authority. (3) Updates and administers property management policies and procedures for all Airports Authority-owned assets. (4) Oversees work activities of the corporate property management function and the Property Disposition Program. (5) Considers recommendations of Property Advisory Committee for establishing property accountability policy and procedures. (6) Approves property transaction documents (e.g. Property Adjustment Vouchers for traded-in assets, Missing Property Reports, etc.) according to established policies. (7) Prepares and submits annual report of demolished federally-leased real property to the Federal Aviation Administration (FAA) in accordance with Federal lease agreement requirements. (8) Approves all requests for trade-in of Airports Authority assets towards the purchase of new assets. (9) Provides oversight, guidance, policy, and procedures to the Property Management Technician of the Public Safety Property Control Office for the management of all firearms asset records. (10) Provides oversight, guidance, policy, and procedures to the Property Control Offices to manage the asset inventory process; implements inventory performance schedules for all Airports Authority assets. (11) Ensures that all asset inventories are completed in accordance with the inventory schedule and conducts analysis of inventory data to ensure asset inventories are completed within acceptable industry standards. (12) Confirms certified Inventory Reports and stores in centralized, electronic inventory repository. (13) Develops and performs Quality Assurance/Quality Control asset matrices, and provides feedback to Airports Authority Vice Presidents and managers of the Property Control Offices as required. (14) Determines types of assets that are declared as sensitive personal property and consults with his/her Vice President regarding the addition and removal of assets from the list of sensitive personal property. (15) Reviews yearly procurement reports to ensure accountable assets are properly recorded in Oracle. 2

10 BA-001A (16) Develops training curriculum for all Airports Authority employees involved with the Airports Authority Property Management Program as required. (17) Conducts inventory and reconciliation of Airports Authority-owned and Federally-leased real property. 1.2 PROPERTY ADVISORY COMMITTEE (1) The Property Advisory Committee (PAC) refers to the group of employees within the Airports Authority Property Management Program who are responsible for the recommendation of policies and procedures for all accountable property. (2) PAC membership includes the Corporate Property Manager, managers of the Materials Management Divisions of Ronald Reagan Washington National Airport and Dulles International Airport, Property Management Technicians, Office of Finance s Projects and Fixed Assets Manager or his/her designee, Office of Finance s Procurement and Contracts Manager, Public Safety Administration s Finance and Administration Manager or his/her designee, IT Services Program Manager or his/her designee, Office of Engineering s Design Department Manager or his/her designee, and the Property Disposal Technician. These will serve as voting members, and meetings will be open to all Airports Authority personnel as nonvoting attendees. (3) Meets on a quarterly basis, unless otherwise required by the Corporate Property Manager to discuss property management issues. (4) Collaborates with other departments within the Airports Authority to implement property management policies and procedures. (5) Recommends threshold levels for accountable property. (6) Recommends which assets are added to or removed from the sensitive personal property list. (7) Reviews existing and new systems to identify components to be tracked. (8) Reviews industry standards and best practices for the management of property and recommends process improvements. 1.3 PROPERTY CONTROL OFFICES The Property Control Offices within the Airports Authority Property Management Program are defined as follows: 1) Ronald Reagan Washington National Airport (DCA) Property Control Office Manages property for all functions located at DCA, the Dulles Rail Project functions, and Information Technology (IT) equipment at National, excluding equipment assigned to Public Safety offices. Operates the assets reutilization program for excess personal property. Manages IT hardware stock inventories and ensures proper deployment and retrieval procedures are implemented at DCA. Coordinates with the Office of Technology for stock replenishment and transfers. 2) Dulles International Airport (IAD) Property Control Office Manages property for all functions located at IAD, the Dulles Toll Road, and IT equipment at IAD, excluding equipment assigned to Public Safety Offices. Operates the assets reutilization program for excess personal property. Manages IT hardware stock inventories and ensures proper deployment and retrieval procedures are implemented at Dulles International Airport. Coordinates with the Office of Technology for stock replenishment and transfers. 3) The Public Safety Property Control Office (PSPCO) Manages property for Public Safety functions and the internal movement of firearms and IT equipment at IAD and DCA. Operates the assets reutilization 3

11 BA-001A program for excess personal property. Performs physical destruction of unserviceable Public Safety weapons with authorization from Corporate Property Management Office. 1.4 PROPERTY MANAGEMENT TECHNICIANS (1) Ensure property is recorded in a timely manner and asset records are accurately maintained. Once an asset is received at the warehouse(s), the Property Management Technician is responsible for adding the record to Oracle or notifying the Office of Finance of receipt. (2) Train, provide guidance to, coordinate with, and assist Property Custodians within their custodial area regarding property management policies and procedures. (3) Ensure effective property management direction is provided, including promoting and maximizing the reutilization of excess property within their respective organizations. (4) Take receipt of excess personal property from their respective Property Custodians. (5) Perform asset inventories on all accountable property to determine the accuracy of asset records. Prepare Inventory Plans and Inventory Reports for all scheduled asset inventories. (6) Ensure proper documentation is processed for newly obtained, transferred, or excessed property. (7) Review, analyze, and identify the risks associated with missing, damaged, or destroyed accountable assets. (8) Inform the respective Manager, Property Control Office, and the Corporate Property Manager of missing, damaged, or destroyed property and the associated risks. (9) Review procurement reports to ensure all accountable property has been recorded in Oracle. (10)Coordinate with the airport warehouses to ensure accountable assets have been tagged with an Airports Authority barcode label. (11)Coordinate with the Office of Finance on the addition and adjustment of capitalized personal property records. (12) National and Dulles Airport Property Management Technicians: a) Oversee and perform the deployment and retrieval functions of IT hardware. b) Maintain help desk tickets related to the deployment or retrieval of IT hardware. c) Create records in Oracle for surplus lost-and-found property. 1.5 PROPERTY DISPOSAL TECHNICIAN (1) Responsible to dispose of Airports Authority surplus property, excluding firearms (See Chp.10.8), under the guidance and direction of the Corporate Property Manager. (2) Under the authority of the Corporate Property Manager, administers the Property Disposition Program. (3) Provides effective guidance and support to Property Control Offices for reutilization of excess property. (4) Ensures the Property Control Offices comply with the procedures for excess and surplus personal property. (5) Responsible for the management of surplus asset records in Oracle. (6) Administers the online auction and direct sales process for surplus personal property. 4

12 BA-001A (7) Facilitates and arranges for the removal of auctioned assets to buyers. (8) Manages the Airports Authority Donation program of surplus personal property, and lost-and-found public property. (9) Reinstates asset records in Oracle as requested by the Office of Finance and the Property Control Offices. 1.6 LOST-AND-FOUND TECHNICIANS (1) Ensure effective management of lost-and-found public property received by the Airports Authority s two Lost and Found Offices one at each airport (See Appendix C, Lost-and-Found Operations and Instructions for further information). 1.7 PROPERTY OFFICERS (1) Property Officers are the Airports Authority Vice Presidents. (2) Responsible for safeguarding, maintaining accountability, and ensuring intended use of all property within their respective custodial areas. (3) Appoints Property Custodians for their custodial area. If not appointing a Property Custodian, assumes all responsibilities of the Property Custodian position. (4) Annually certify designated Property Custodians to the Corporate Property Manager through respective Property Control Offices. (5) Assume all responsibility for enforcement of procedures for locally-controlled property. (6) Responsible for signing Missing Property Reports for their custodial area. 1.8 PROPERTY CUSTODIANS (1) Property Custodians are designated Airports Authority employees responsible for implementing careful and economical use of assigned Airports Authority property, both accountable and locally-controlled property. (2) Property Custodians are responsible for safeguarding all locally-controlled property within their custodial area. (3) Maintain inventory records of all locally controlled property within their custodial area. (4) Ensure adequate security, protection, storage, and management of all assigned property. (5) Ensure assigned property is used only for official Airports Authority business. (6) Ensure that other employees and contractors are aware and take ownership of their assigned property management responsibilities. (7) Forward all property documentation to their respective Property Control Office. (8) Report missing, damaged, or destroyed accountable property promptly to their supervisor, the Airport Police (if criminal activity is suspected), and the Property Control Office(s) in a timely manner. (9) Provide assistance to the Property Control Offices in performing property inventories. (10) May appoint a Property Sub-Custodian, who will act on behalf of the Property Custodian 5

13 BA-001A (11) Inform the respective Property Control Office of employee and contractor departures. (12) Report property that is declared as excess promptly to their respective Property Control Office. 1.9 OFFICE OF CONTROLLER (1) Records all Airports Authority capitalized personal and real property with the assistance of the Property Control Offices. (2) Establishes the Airports Authority s accounting policies and procedures to properly record and depreciate the acquisition of real and personal property according to Generally Accepted Accounting Principles (GAAP). (3) Provides periodic updates to the Fixed Assets Procedures Manual for the capitalization and depreciation of real and personal property PROCUREMENT OFFICES (1) Refers to the Procurement and Contracts Department at the Airports Authority Corporate Office Building and the Procurement Offices within the Materials Management Divisions at both Ronald Reagan Washington National Airport and Washington Dulles International Airport. (2) Ensure that all accountable property purchased is correctly identified as property purchases in Oracle in order to notify the appropriate Property Control Office(s) upon receipt. (3) Assist the Property Control Offices with warranty replacement and trade-in information. Ensure trade-ins are approved by the Corporate Property Manager OFFICE OF TECHNOLOGY (1) Initiates and approves the purchases of IT equipment, software, telephone systems, and wireless radio systems. (2) Develops and implements the necessary procedures in coordination with their respective Property Control Office for the management, accountability, and control of IT equipment and software assets. (3) Performs investigative work through the Information Security Manager to locate the owners of unclaimed computer equipment that are submitted to the Airports Authority Lost and Found Offices. (4) Performs internal property management training of all IT employees, including contractors. (5) Responsible for determining surplus IT equipment in conjunction with the DCA and IAD Property Control Offices CONTRACTING OFFICER TECHNICAL REPRESENTATIVES (COTRs) (1) COTRs are designated Airports Authority employees responsible for the custodial management of Airports Authority personal property that is provided to contractors during a contract term. (2) Responsible for ensuring that appropriate property management clause(s) are inserted into all Airports Authority contracts. (3) Responsible for managing and controlling all Airports Authority property that is assigned to or purchased by the contractor for the respective contract. 6

14 BA-001A (4) Responsible for informing the Property Control Offices of new contractor purchased personal property which is reimbursed by the Airports Authority to the contractor. (5) Ensure Airports Authority property that is provided to contractors or concessioners remains Airports Authority property unless otherwise specified in the contract. (6) Track property internally and maintain asset records for all contractor property that is not tracked by the Property Control Office. (7) Coordinate with Property Custodians and the Property Control Offices to prepare and submit property documents. (8) Safeguard assigned property and assist with inventories. (9) Ensure that assigned property is used only for official Airports Authority business. (10) Coordinate with Property Custodians to identify property that is no longer required for use by the contractor; and approve property that is submitted as excess to their respective Property Control Office. (11) Ensure that contractors record all Airports Authority personal property in accordance with the terms and conditions of their contract(s). (12) Sign all Receipt Travelers for property purchased by the Airports Authority and received by the contractor. 7

15 BA-001A 2 ACQUIRING PERSONAL PROPERTY Chapter 2 provides policy and procedures for acquiring accountable personal property for use throughout the Airports Authority. 2.1 POLICY Whenever applicable, Airports Authority organizations should make every effort to screen Airports Authorityowned excess furniture and equipment for reutilization prior to initiating procurement activities. In fulfillment of the Airports Authority s mission to develop, promote, and safely operate the Ronald Reagan Washington National Airport (DCA) and Washington Dulles International Airport (IAD), the Airports Authority procures personal property to accomplish the day-to-day operations and maintenance of these facilities. The Property Control Offices shall be informed of newly acquired accountable assets to ensure accountability throughout the lifecycle of Airports Authority-owned property. Accountable assets refer to non-capitalized personal property with an acquisition cost of $5,000 or more, contractorpurchased assets with an acquisition cost of $5,000 or more; capitalized personal property with an acquisition cost of $10,000 or more; assets deemed as sensitive personal property; certain IT equipment; and firearms. Assets which do not meet the above acquisition cost thresholds or sensitivity requirements are non-accountable, but will be locally controlled by Property Custodians. Property Custodians are responsible for managing all nonaccountable assets from acquisition until said assets are identified as excess property and are ready for disposition and retirement; at which point, Property Custodians shall notify their respective Property Control Office. COTRs are responsible for managing and controlling all Airports Authority property that is assigned or purchased by the contractor in the fulfillment of contract s Scope of Work. The Airports Authority acquires assets via two primary methods: (1) Assets purchased by the Airports Authority Assets paid for directly by the Airports Authority. (2) Assets purchased by contractors Authorized purchases paid for directly by the contractor on behalf of the Airports Authority and will remain with the Airports Authority upon completion of the contract Procedures Airports Authority-purchased Assets (1) Before a requisition for goods is initiated, the requestor must refer to their respective Property Control Office to prevent the purchase of property that is available in excess (Refer to Paragraph ). (2) If an asset which meets the requesting organization s needs is available in the excess property inventory, the requesting organization s Property Custodian should request for the asset to be transferred to their Custodial Area. (3) If like asset is not available in the excess property inventory, the Property Control Office will advise the requestor and the procurement process may be initiated. (4) Contracting Officers and end-users may inquire with the vendor if an asset can be traded-in towards the purchase of a new asset, if trade-in credit is offered by the vendor (refer to Paragraph 4.6.1). (5) Purchasing Card (P-Card) purchases for accountable assets are prohibited, except in emergencies, which require prior approval from the Property Control Office and the P-Card Administrator. 8

16 BA-001A Procedures Contractor Purchased Assets The COTR shall report contractor-purchased assets valued at $5,000 and above, as well as any sensitive personal property assets and IT equipment to the appropriate Property Control Office using a Property Adjustment Voucher (PAV) form (See Appendix B) Procedures Abandoned Assets In addition to the two primary methods, the Airports Authority acquires a small percentage of assets that have been abandoned/left on Airports Authority property either by a tenant, contractor, or the general public after the legally mandated timeframe. (1) The Property Control Offices shall review abandoned property to determine if the property can be reutilized or declared as surplus personal property. (2) The Property Control Offices shall notify the Property Disposal Technician of abandoned property. (3) The Property Control Offices shall add abandoned assets to Oracle if they are reutilized or declared as surplus personal property. (4) Abandoned assets that are not reutilized, sold, or donated can be scrapped with approval from the Property Disposal Technician. The Property Disposal Technician must obtain final approval from the Corporate Property Manager to scrap abandoned assets. (5) The Corporate Property Manager will determine if an asset record should be created for abandoned personal property that would be retained by the Airports Authority. 9

17 BA-001A 3 RECEIVING & BARCODING ASSETS Chapter 3 provides information on the policies, related transactions, and procedures for: receiving and barcoding new assets at the airport warehouses; creating and updating asset records in Oracle, including sensitive personal property and identified system components as approved by the Corporate Property Manager; and the procedures for issuing accountable assets to users within the Airports Authority. 3.1 POLICY RECEIVING & BARCODING NON-IT ASSETS Accountable assets purchased by the Airports Authority shall be received at either the DCA or IAD warehouses. Assets may be delivered to an alternate location with approval from Airports Authority warehouse personnel. Warehouse personnel are the first point of contact for the contractor or supplier who is delivering the asset(s). Warehouse personnel receive and barcode accountable property assets with the exception of firearms purchased by the Airports Authority, which are received jointly by warehouse personnel and a Public Safety Officer. Accountable contractor-purchased assets may be received at the contractor s location. COTRs/Property Custodians are responsible for notifying their respective Property Control Office of receipt of assets, and ensuring that accountable assets are appropriately barcoded upon receipt. 3.2 PROCEDURES RECEIVING & BARCODING NON-IT ASSETS (1) Upon receiving an accountable asset, Airports Authority warehouse personnel shall log into Oracle to compare the actual asset(s) received against the information listed on the purchase order (e.g. asset description, manufacturer, model number, and quantity ordered) and the shippers packing slip. If the information is accurate, warehouse personnel will accept the asset(s) against the purchase order. (2) In the event there are discrepancies with the asset(s) delivered against the purchase order, warehouse personnel shall make note of the discrepancies on the packing slip and contact the appropriate Procurement and Contracts personnel to resolve the issue. Once resolved warehouse personnel will accept the asset(s), which closes the receiving process. (3) The standard Airports Authority barcode shall then be affixed to all accountable personal property with the exception of firearms, which are tracked by the manufacturer s serial number. (4) A Public Safety Officer shall be present to receive and inspect all firearms at the time of delivery. The Public Safety Officer will remove all firearms upon receipt from the warehouse. Under no circumstance may firearms remain in the warehouse overnight. (5) For all other accountable assets, warehouse personnel shall record the barcode number, serial number, model number, manufacturer name, and asset description on the receiving document this information is necessary to create a new asset record in Oracle. (6) Warehouse personnel shall forward the receiving document to the respective Property Control Office within five (5) working days after delivery to the warehouse. (7) Warehouse personnel shall arrange to have the property either delivered to or picked-up by the requestor. The requestor or his/her designee shall sign the Receipt Traveler to acknowledge receipt of the asset(s). 3.3 ORACLE DATA FIELD ENTRY The Airports Authority uses Oracle to financially and physically record all accountable personal property that has been acquired. Oracle Data fields store specified sets of data regarding acquired assets. The sum of the information contained in the data fields forms an asset record, which holds descriptive and assignment information (See Appendix C). 10

18 BA-001A Descriptive Information Descriptive information uniquely identifies an asset. Descriptive information for accountable assets includes the following identification codes: Tag number/ Airports Authority assigned barcode number Asset description Asset category Asset key Serial number Manufacturer Model number Cost Vehicle call number (if applicable) Completion of the above data fields is mandatory. When this information is not available the Property Management Technician shall enter N/A for not applicable or not available. Completion of all other descriptive data fields is optional. The cost data field does not have to be completed for abandoned asset records and for asset records where the cost of an asset is included with the larger asset, e.g. parent-child relationship (Refer to Paragraph 3.6.1). If the asset record was a result of a parent-child relationship, the asset number for the parent asset record shall be noted in the parent data field. If individual cost information is available, then it should be completed for all applicable child asset records Assignment Information Assignment information is important in identifying the location of assets within the Airports Authority. Assignment information includes the following fields: Area Property Control Office Entity Building Floor Room Employee name (Asset User) (or Property Custodian if unassigned) Completion of assignment information data fields is mandatory for every recorded asset. 3.4 PROCEDURES CREATING ASSET RECORDS IN ORACLE (1) Based on the information provided by warehouse personnel, the Property Management Technician shall create the asset record and update the descriptive and assignment data fields for property that is below $10,000, or report the receipt of property that is above $10,000 to the Accounting Department. (2) The Property Management Technician is responsible for ensuring that all data for accountable property that is below $10,000 is loaded properly in Oracle. (3) The Accounting Department is responsible for loading all data in Oracle for property that is above $10,000. The Property Management Technician shall provide all of the necessary data to Accounting. This data will be forwarded by means of a notification of capitalized assets spreadsheet. The Property Management Technician will follow-up on a monthly basis with Accounting personnel regarding unrecorded additions. 11

19 BA-001A 3.5 SENSITIVE PERSONAL PROPERTY Sensitive personal property are assets which regardless of value, could easily be adopted for personal use or converted to cash; also property for which theft, loss, or misplacement could potentially be dangerous to the public safety or community security. These assets are considered accountable property and are subject to exceptional physical security protection, control, and accountability. These assets shall be barcoded and have asset records created in Oracle. The Property Advisory Committee shall review and recommend updates to the listing on an as-needed basis to the Corporate Property Manager, who has final authority regarding the addition or removal of assets from the sensitive property list (See Appendix D). 3.6 TRACKING ASSET & SYSTEM COMPONENTS IN ORACLE A system is a combination of tangible, intangible, and/or intellectual property components that when used together form one complete asset. For example, multiple servers arrive at Airports Authority warehouse(s) that are used to make up one specialized computer system. Systems are typically capitalized as a whole by the Accounting Department and entered in Oracle as one asset, but the Property Control Offices may be required to barcode individual components of a system for accountability purposes based on their acquisition cost or sensitivity. Systems and their components can be procured either via standard purchase orders or the Capital Construction Program. Therefore, the receiving and barcoding process will vary based on the procurement method. System acquisitions are typically discovered during the Quarterly Capitalization meetings, requisition notifications, or notification by the requestor/cotr as soon as practical. The PAC may convene to evaluate new systems and their components to decide which, if any, of the individual components will be barcoded and entered in Oracle Parent-Child Relationship The parent-child relationship in Oracle refers to the whole asset (the parent) that is tracked in relation to its components (the children), which make up the entire asset Procedures Evaluating Asset & System Components (1) The Property Advisory Committee shall document the evaluation of a system on a standard form and obtain concurrence from all Property Control Offices with final approval from the Corporate Property Manager. The evaluation should clearly identify the components to be tracked, and any rationale used to develop the decision. Any supporting documentation should be attached to the evaluation form (See Appendix E). (2) All system components that meet the accountable property criteria must be barcoded and entered in Oracle under the parent-child relationship. 3.7 ISSUING PERSONAL PROPERTY Issuance is the act of providing an asset for general use or for official purposes to users or offices within the Airports Authority. (1) Warehouse personnel will coordinate with the requestor and/or COTR to schedule the issuance of newly received personal property. (2) Warehouse personnel will issue the asset and have appropriate department personnel inspect and sign the Oracle-generated Receipt Traveler form at time of delivery. (3) Issuance of IT hardware is performed by either warehouse personnel or Property Control Office personnel. All requests for issuance are generated by the Office of Technology. (4) Records of the receiving document and/or related property documents will be on file at time of issuance. 12

20 BA-001A 4 MAINTAINING ASSET RECORDS Chapter 4 describes the required actions for maintaining asset records in Oracle as accountable personal property is: updated, transferred, inventoried, retired, and replaced. 4.1 POLICY MAINTENANCE OF ASSET RECORDS The maintenance of accountable asset records is the responsibility of the Property Control Offices for assets within their custodial areas. Maintenance occurs when editing an existing asset record. Asset records shall be created and properly maintained in Oracle for accountable property at all times, and shall enable a complete, current, and auditable record of all transactions. The Corporate Property Manager shall review yearly procurement reports to ensure accountable assets have been properly recorded and maintained in Oracle Types of Maintenance There are five primary actions that prompt the maintenance of asset records in Oracle: (1) General updates to asset records (2) Transfer of assets within the Airports Authority (3) Inventory of assets (4) Retirement of assets (5) Replacement of assets 4.2 GENERAL UPDATES General updates are changes made to descriptive data fields in Oracle (e.g. changes to serial numbers, inventory date, model, etc.). General updates do not require formal documentation, and do not include changes made to financial information, assignment information, and retirement status. 4.3 TRANSFER OF ASSETS The transfer of assets occurs when property is permanently moved from one department to another. A Property Transfer Receipt is required to record the transfer (See Appendix B). The transfer of IT assets may be documented using a Hardware Deployment Form. Once the transfer is processed, the asset s assignment information must be updated in the Oracle asset record. 4.4 INVENTORY OF ASSETS Refer to Chapter 5 for detailed policies and procedures for maintaining asset records as a result of a physical inventory. 4.5 RETIREMENT OF ASSETS Refer to Chapter 8 for detailed policies and procedures for maintaining asset records when property is retired in Oracle. 4.6 REPLACEMENT OF ASSETS Property management personnel must document all accountable assets that are traded-in, replaced via warranty, or assets that have been damaged. This does not include missing property (Refer to chapter 6 for Missing Property policies and procedures). Assets are replaced when they are no longer needed or are not in operable condition. 13

21 BA-001A There are three occasions for which the replacement of assets is applicable: (1) Trade-ins (2) Warranty replacements (3) Damaged assets Trade-Ins Trade-ins occur when Procurement and Contracts personnel incorporate a trade-in credit into the purchase terms of new property for the replacement of an asset. In some cases it is in the best interest of the Airports Authority to trade-in assets towards the purchase of new assets. Trade-ins are requested through a requisition and may provide a discount towards a replacement asset. All traded-in assets shall be reported to the Corporate Property Manager for review and approval prior to taking any actions to ensure the Airports Authority receives the maximum return on investment for traded-in assets: (1) Any personnel seeking to trade-in an asset towards the purchase of a new asset will make a formal request through a requisition and submit through the requisition approval process. (2) Procurement and Contracts personnel will receive final written approval from the Corporate Property Manager or his/her designee to process the trade-in. (3) The Property Control Office will create a new asset record in Oracle once the new asset is placed into service. The Property Control Office will flag the asset record of the traded-in property and attach documentation, which includes a completed PAV and copy of the purchase order to inform the Property Disposal Technician, who will retire the trade-in asset in Oracle. (4) Contractors who request to trade in equipment shall submit the request to their COTR, who will submit all required documentation to their respective Property Control Office. The Property Control Office will add the new asset record to Oracle. The Property Control Office will flag the asset record of the traded-in property and attach a completed PAV to inform the Property Disposal Technician, who will retire the traded-in asset in Oracle Warranty Replacements Warranty replacements occur when an asset fails to work as intended during the established warranty period: (1) Property Custodians or COTRs will notify their respective Property Control Office of any warranty replacement, and document all relevant asset information on a Property Adjustment Voucher. (2) Property Custodians or COTRs will coordinate warranty replacements with the warehouse and Property Control Offices. (3) Warranty replacements are never declared as excess or surplus personal property. The Property Control Offices will create a new asset record in Oracle once the replacement asset is placed into service. The Property Control Offices will flag the asset record and attach the completed Property Adjustment Voucher to inform the Property Disposal Technician, who will then retire the asset record of the exchanged asset in Oracle Damaged Assets Assets that have been damaged and rendered inoperable must be reported by completing a Property Incident Report or a Vehicle Incident Report (See Appendix B) for Airports Authority-owned vehicles. The end-user shall forward the required documentation to both the respective Property Control Office and the Risk Management Department: 14

22 BA-001A (1) Risk Management will advise the user if the replacement asset will be covered under the Airports Authority s Risk Management Claims Fund. Risk Management will inform the Property Control Office of assets that are not covered under the Claims Fund. (2) For non-covered damaged assets, the Property Control Office must contact the Property Disposal Technician for authorization to locally scrap the asset (Refer to Paragraph ). The Property Disposal Technician will retire the asset record in Oracle if a damaged asset is deemed permanently inoperable. (3) For covered damaged assets, the Property Control Office shall flag the asset in Oracle and attach the document to the asset record to inform the Property Disposal Technician, who will retire the asset record in Oracle. (4) If IT equipment is damaged, the end-user must complete the Property Incident Report and submit it to the appropriate IT Site Manager for review. The IT Site Manager will review the information provided and will attempt to acquire a warranty replacement. The IT Site Manager shall notify the Property Control Office of all submitted forms and decisions made. 15

23 BA-001A 5 ASSET INVENTORIES Chapter 5 provides the policies and procedures for the physical inventory of Airports Authority assets, including: the types of inventory performed, the quality assurance role of the Corporate Property Manager, and the inventory schedule followed by the Property Control Offices. Additionally, this chapter discusses the reconciliation and reporting of federally-leased real property. 5.1 POLICY ASSET INVENTORIES Personal property is inventoried to ensure that Airports Authority assets are properly accounted for and safeguarded. The purpose of a physical inventory is to verify that all accountable assets are recorded in Oracle and the physical existence of assets is confirmed. The Corporate Property Manager implements inventory performance schedules for all Airports Authority assets. The Property Control Offices will work with Property Custodians and/or COTRs to implement the inventory process. During an inventory, the Property Management Technician inspects the physical location and documentation of assets. At the conclusion of a physical inventory all asset records shall be accurately updated in Oracle, which includes the reconciliation of missing and not-on-record assets, and reconciliation of inaccurate asset records. The Property Management Technician shall complete an Inventory Report to finalize the results of the inventory. Both the Property Management Technician and the Property Custodian shall sign the completed Inventory Report; their signatures indicate acceptance and responsibility for the accuracy of information contained in the report. The Inventory Report shall be certified by the respective manager of the Materials Management Division or the respective manager of the Property Management Technician. Managers shall provide a copy of their certified Inventory Reports to the Corporate Property Manager Quality Assurance Review The Airports Authority s acceptable inventory completion threshold shall be a minimum of 95% accountability of all assets assigned to an individual Property Custodian/custodial area. The Corporate Property Manager shall review all certified asset Inventory Reports to ensure inventories were completed according to established policies and procedures; and provide feedback to Airports Authority Vice Presidents and respective managers of the Property Control Offices or Materials Management Divisions. In addition, the Corporate Property Manager shall conduct analysis of inventory data to ensure that inventory results are within the established threshold. Custodial area inventories which fail to meet the 95% accountability goal will need to increase the inventory frequency from annual, i.e. semi-annual, or quarterly, until the 95% requirement is achieved. Upon review by the Corporate Property Manager, the Property Management Technician will store the original Inventory Report within his/her respective Property Control Office and distribute a copy of the signed report to the Property Custodian. The Corporate Property Manager shall retain a copy of all certified Inventory Reports for storage in the centralized, electronic inventory repository. For internal control purposes, every three years the Corporate Property Manager will appoint a different office to lead the inventory of another Property Control Office or hire an outside inventory contractor to perform asset inventories Contractor-Purchased Assets Contractor-purchased accountable assets are inventoried by the contractor based upon the terms specified in the individual contract. Contractors shall provide their COTRs with a completed Inventory Report. COTRs shall provide their respective Property Control Office with a signed Inventory Report of the completed physical inventory. The Property Control Offices will also conduct asset inventories of contractor purchased accountable assets within their property control area according to the inventory schedule outlined in Paragraph

24 BA-001A Types of Inventory The inventory of personal property is performed by the Property Control Offices for their respective area(s) with assistance from other departments as needed. A 100% inventory of accountable property must be conducted within each calendar year, January 1 to December % accountability of Airports Authority accountable property will be accomplished by using a combination of the below inventory methods. Property Control Offices will coordinate with their respective Property Custodians as to which methods are most suitable to implement based on the organization s capabilities. (1) Physical Inventory a comprehensive inventory of Airports Authority-owned assets within a specific custodial area where asset details (make, mode, serial number, location, etc.) are verified through physical contact, and/or barcode scan. A. Wall-to-Wall Inventory A 100% physical inventory of assets within a custodial area during a specified definitive period of time. B. Cycle Counting Periodic (weekly/monthly/quarterly) sampling of selected items within a custodial area based on asset type, e.g. IT equipment, sensitive items, vehicles, etc. to verify accuracy of records. The Inventory by Exception method may also be used in performing cycle counts. Assets inventoried using the Cycle Count method will count towards that calendar year s inventory. (2) Inventory by Exception Inventory by exception is an indirect technique by which the physical existence of assets is verified based upon day-to-day activities where authorized Airports Authority personnel and contractors (e.g. Maintenance employees and authorized service technicians) come in contact with accountable personal property. There are two categories of contact: A. Physical contact with an asset maintenance or calibration of assets; transfer of property between individuals or departments; etc. B. Virtual or automated contact with an asset computer log-in reports; Radio Frequency Identification (RFID) and Global Position System (GPS) reports; tracking and auto-discovery software for IT equipment, etc. Property Control Offices should verify the accuracy of the Inventory by Exception results by conducting a 10% random physical inventory of items captured. If the physical inventory results in an error rate of greater than 1%, additional items should be physically inventoried for verification. In order to count towards the current year s inventory, authorized personnel and contractors must come in contact with the asset during the calendar year, January 1 to December 31. Verification documentation received must include, at minimum, the manufacturer s serial number and the date in which the asset or property item was handled. Authorized personnel and contractors shall forward to their respective Property Control Office copies of verification documentation (e.g. service tickets, calibration reports, GPS and RFID reports) that confirm contact with the asset. For any asset or property item where physical existence cannot be confirmed through the inventory by exception method, the Property Management Technician shall follow the inventory procedures outlined in Paragraph Inventory Schedule The Property Control Offices may schedule physical inventories at any time during the calendar year, but no later than the beginning of the 4 th quarter for those assets not previously captured using the inventory by exception method. Property Control Offices should implement inventory by exception procedures throughout the calendar year. All assets not captured by the end of 3 rd quarter (September 30 th ) using the inventory by exception method must be inventoried during the 4 th quarter using physical inventory procedures. The Property Control Offices shall perform all inventories and update asset records in Oracle by December 31 st of each calendar year: (1) The Property Control Offices are responsible for inventorying: 100% of Airports Authority-owned accountable personal property annually 17