红色标签设备
Equipment purchased using external funds via a grant or contract or equipment furnished or loaned to the University where title remains with the sponsor shall be tagged with a red tag and recorded in the Fixed Asset system. 的 responsibility for equipment accountability is assigned to the Principal Investigator (PI). 的 Division of 金融 is responsible for equipment reporting. 的 PI shall notify 金融 of any disposition plans. 的 金融 office responsible for sponsor equipment reporting is the Grants 会计 office who may be contacted at 金融.grants@俄亥俄州.edu.
规定
All equipment must adhere to 大学政策19.054: 设备库存 Control. Sponsored equipment must be in compliance with the following regulations:
- Federal Acquisition 规定 (FAR) 52.245-1 “Government Property”
- Uniform Guidance for grants: PART 200—Uniform Administrative Requirements, 成本原则, and Audit Requirements for Federal Awards §200.313年设备.
- 赞助商规定
Receipt of New Equipment
- 购买的设备: When equipment is purchased using external funds where title remains with the granting agency and the equipment is in the possession of newbb电子平台 it should be charged to object code 715210.
- Loaned or Furnished Equipment: When equipment is loaned or furnished directly to the PI it is the PI's responsibility to notify 金融.
Tagging of New Equipment
Purchased equipment and loaned or furnished equipment will require the following information to be provided by the PI responsible for the equipment:
- Description of equipment
- Serial or Manufacturer identification number
- Date acquired and placed in service
- Location (building and room number)
- 单位购置成本
- 采购订单号
- 部门名称
- 员工的名字
- 拨款奖励编号
- 机构
- Catalog of Federal Domestic Assistance (CFDA) number
Changes in Status of Equipment, Maintenance, and Disposition
Changes in the status of equipment must be reported to 金融 by the PI that is accountable for the equipment. 的 Equipment Status Change form (Excel) should be used for this purpose. Status changes are to be reported as they occur and will be reported to sponsor agencies as needed. Examples of status changes include:
- 偷来的
- 取消了(我.e., sent to Campus Recycling)
- 交易
- 退回给供应商
- Transferred to another department or responsible person
- Relocated to a different room or building
的 department or PI will be responsible for any maintenance required to be performed on equipment and will also be responsible for maintaining maintenance records as required by the agency involved.
When the grant ends or when the equipment is no longer needed, Grants and Contract 会计 will work with the PI to determine the disposition and the process required by the granting agency for disposition of the equipment.
年度库存
每年, 金融 will furnish each PI with a sponsor equipment certification requesting sponsor equipment be audited and certified. 的 PI must report all corrections to 金融 on an Equipment Status Change form. 的 certification form must be signed by the PI or Department Administrator and returned to 金融.
审计
Equipment inventories will be periodically audited by both State auditors and University accounting personnel. 的refore, it is imperative that all transactions affecting movable equipment be properly recorded.