资本资产
保单号码: 4.3
政策部分: 业务 & 金融
修订日期: 2019年1月2日
1. 定义
定义 of capitalized terms are set forth in Appendix A.
2. 政策声明
It is the policy of the University to safeguard the 资本资产 of the University and other 资本资产 under its stewardship.
3. 目的
The purpose of this policy is to establish the responsibilities of University Personnel, 和其他人, 是适用的, with respect to 资本资产.
4. 适用性
This policy applies to all 资本资产 owned by the University or under the care of any University Personnel and any others using 资本资产.
5. Purchase of 资本资产
All 资本资产 must be purchased pursuant to applicable University Policies and 程序 relating to purchasing, including providing appropriate notice to the Office of Risk Management.
6. Security and Maintenance of 资本资产
University Personnel and any others using 资本资产 are responsible for safeguarding those 资本资产 to the extent practicable and for the prudent and proper care and maintenance of those 资本资产. Safeguarding and maintenance of 资本资产 titled to a third party (such as the United States government) is the responsibility of the Principal Investigator or Project Director responsible for the award relating to the 资本资产 (see University Policy 10.5, Government Property Management) in case of grants or contracts, and of the custodian of the 资本资产 in all other cases.
7. Responsibilities of the Controller’s Office
- The Controller’s Office is responsible for accounting for Capitalized 资本资产.
- The Controller’s Office will provide Capitalized 资本资产 inventory schedules to the business managers for each school or department, which must be completed and returned to the Controller’s Office to verify and update the University’s asset management records. All 资本资产 must be accounted for and explanations for discrepancies between the asset management records and the 资本资产 identified must accompany the inventory schedules returned. Annually, the Controller’s Office will review and audit Capital Asset inventories for accuracy.
8. Disposition of 资本资产
Disposition or movement of 资本资产 must be coordinated by the Purchasing Department (see University Policy 4.9, Excess Property) and reported to the Controller’s Office by a method established by the Controller’s Office. The Controller’s Office will make the appropriate adjustments to the asset management records.
9. 问题
问题 about this policy may be directed to the Vice President for 业务 and 金融.
Appendix A: 定义
“固定资产” 意味着 long-lived assets such as property, 植物, and equipment that provide ongoing benefits to the University.
“Capitalized 资本资产” 意味着 资本资产 owned by the University or its subsidiaries that have an acquisition cost of $5,000 and over and have an estimated useful life of at least two (2) years, with the exception of software, where the cost must exceed $75,000 before the Capital Asset will be capitalized.
“University Personnel” 意味着 faculty, staff, students, volunteers, and contractors.
修改后: 2019年1月2日
采用: 2002年7月29日