Equipment Inventory

  • Equipment/inventory management of items purchased with federal funds:

    • LEAs must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal, state and program requirements.  (2 CFR Section 200.313 and 200.403-409; California Education Code (Ed Code) Section 35168; and CARES Act)
    • The LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years.  (2 CFR Section 200.313[d][2]; CSAM Procedure 410) 
    • During an FPM review: once the complete General Ledger has been provided, the reviewer will select a sample of invoices for review. Invoices should be itemized to identify exactly what was purchased and how the expenditure benefited the program.

     

    Definitions:

    • 4300 Supplies  -$499 or less per unit- consumable materials, food items, periodicals, etc. 
    • 4400 Equipment   -$500-$14,999- computers, scanners, etc. (Any item $5,000 or more requires pre approval from CDE)
    • 6400 Equipment-Capital Expenditures - $15,000 or more
  • Asset Management

    $499 List 

    Technology Supply Hub (In-house): Items that cost less than $500 per unit.

    Procedures

    Notes

    For items that are less than $500 per unit, but are significant technological items and/or considered permanent. Usually  technology or musical items.


    BCSD Process:


    • SPSA includes need and purpose of technology

    • Smartetools Requisition with itemized description and comments on how the expenditure will benefit the program

    • Upon receipt of PO, enter information onto google $499 list.

    • District will mail inventory tag

    • Upon receipt of the items, school will:

      • Adhere the inventory tag to item in visible location

      • Enter tag #, serial # and location on $499 list.


    This process is for both state and federal funded items that are listed in column to the right.

    Assets to track:

    • Ipads

    • tablets/e-readers

    • Chromebooks

    • 2nd Monitors

    • Document Cameras

    • Printers

    • Portable radios

    • Chromebook Carts

    • Small projectors

    • Instruments

    • Portable Bluetooth PA systems (sub $500)

    • Video game consoles & games

    • Webcams

    • projector screens

    • Teacher Podiums

    • Hotspots

    • *if unsure tag it


    Audits findings applied to equipment ruled that setting the threshold at $500 was too high for: 

    – Significant Technological Items 

    – Easily Pilferable Items 

    – Highly Walkables

    Note: When in doubt, track it.

    Equipment Inventory

    Procedures


    21-22 Pilot Inventory using Destiny Resource Manager for Physical Check.


    22-23 Baseline - Full Physical Check of tagged Equipment in Resource Manager


    EOY Checkout Hub - schools have limited access. Contact Hannah Leal to update. 

    • Deadline to complete physical checks



    Equipment Inventory: Items with an acquisition cost of $500 or more per unit.


    BCSD Process:


    State & Federal Programs

    • SFP trains, shares and collects equipment inventory with schools to review and update at least every other year.


    School/Department:

    • Federal Program Plan includes need and purpose of technology

    • School/Department enter equipment requisition into smartetools

      • Requisition should be itemized to identify exactly what was purchased Comments describe how the expenditure benefits the program

    • School does physical check of equipment inventory at least every other year

    • Discards: process listed below


    Warehouse/Purchasing

    • Warehouse shares EQUIPMENT requisitions with fiscal 

    • Warehouse Tags item upon receipt when shipped directly to Ed Center warehouse. 

    • Warehouse visits various sites to tag and locate items when shipped directly to school sites and satellite offices. 

    • Documents sent to Fiscal services to update asset inventory records. 


    Asset Tagging Process:

    Items delivered to Warehouse

    1.    Assets received by storekeepers

    2.    Asset tags placed on unit and number is written on PO for the asset

    3.    Receiving a copy of the PO is provided to Warehouse, Buyer 1 to receive the item electronically and enter asset tag information. Primarily XIT.

    4.  Purchasing forwards PO copies, invoice, packing slips to AP for payment processing

     Items delivered directly to School Sites/Satellite Offices

    1.    Orders are checked in by site staff

    2.    Receiving copies of the PO are returned to Purchasing

    3.    Purchasing receives items electronically

    4.    Purchasing forwards PO copies, invoice, packing slips to AP for payment processing

    5.    Warehouse runs a report in Smarte which lists all assets not assigned asset tag numbers

    6.    Storekeepers visit school sites to locate, tag, and record asset tag numbers on spreadsheets.

    7.Data is compiled on spreadsheet and shared with AP for asset information entry


    Fiscal

    • Fiscal updates equipment inventories throughout the year based on purchase orders, and a formal update after school does physical check of inventory.

    • Fiscal sends email to school sites to confirm with signature discard details. Signed email is emailed to fiscal

    FPM Program Instrument:

    1.1 The LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains the: 

    (a)    Type/description

    (b)    Model/name

    (c)    Serial/identification number

    (d)    Funding source and Federal Award Identification Number

    (e)    Who holds title

    (f)     Acquisition date

    (g)    Original Cost

    (h)    Percentage of Federal participation in the project costs for the Federal award under which the property was acquired

    (i)      Location

    (j)      Use and current condition

    (k)    Transfer, replacement, or disposition of obsolete or unusable equipment

    (l)      Any ultimate disposition data, including the date of disposal and sale price or method used to determine current fair market value

    (EC Section 35168; 2 CFR Section 200.313[d]; CSAM Procedure 410)


    Capital expenditures for special purpose equipment are allowable as direct costs, provided that items with a unit cost of $5,000 or more have the prior written approval of the federal awarding agency or pass-through entity.

    Disposition of equipment purchased with Title I, Part A and/or CSI funds with a fair market value of $5,000 or more may be retained, sold, or disposed of with written approval of the federal awarding agency or pass-through entity. 


    The school district must conduct a physical check of the inventory of equipment within the past two years and reconcile the results with inventory records. 

    Equipment that exceeds $5000 per unit & Capital Expenditures: 

    Items that exceed $15,000 per unit cost.

    Procedures

    Notes

    Equipment that exceeds $5000 per unit & Capital Expenditures: Items that exceed $15,000 per unit cost.


    BCSD process:


    • School/Department work with purchasing for bid/quote.

      • All bids/quotes must be kept on file for FPM purposes


    • Must obtain prior written approval from CDE.


    • Follow steps for Equipment Inventory above

    The LEA must obtain prior written approval from CDE in order for capital expenditures to be allowable. (2 CFR 200.1 and 2 CFR 200.439)

    Title I request form: https://www.cde.ca.gov/sp/sw/t1/capitalexpenditure.asp

    Capital expenditures must be included on equipment inventory.

    Discards

    Find a location on campus to store items. The location should be a non-accessible area to students and safe from weather.

    In the storage location, separate and clearly mark IT discards.


    For IT Technology Discards

    1. Email  cssupport@bcsd.com for PC’s, laptops, chromebooks, ipads, chromebook carts/ipad carts, or other technology items with tags. In the email put DISCARD in the subject line, in the body of the email include the description of what you are discarding, quantity, asset tag, and the location where the items are stored.

      1. Chromebook and hot spot discards need to be in a request separate from other discards.

    2. IT will visit campus to review technology.  If approved for Discard a sticker will be added to the item.  IT will notify the front office that technology has been reviewed.

    3. School to complete Google Discard Request Form for warehouse to pick up items. Click here to submit your request via Google forms. 

    4. Print and sign Discard Request email, scan and email to barrond@bcsd.com  and lealh@bcsd.com 


     All Other Discards

    1. Complete a Warehouse Service request and include the description, quantity, and the location where the items are stored.  Click here to submit your request via Google forms. 

    2. Print and sign Discard Request email, scan and email to Delia Barron and Hannah Leal (barrond@bcsd.com  and lealh@bcsd.com)

    3. Copy of email/google form must be saved and submitted with Principal End of the Year Sign-off Form.

    Change in Discard Procedures:

    1. Check the discard column on the $499 list in google for items less than $500. 

    2.  Keep Asset/ Inventory Tags On all items for discard. Do NOT remove the Asset Tag.


    Equipment/Computer Loan Agreement (30-0-097)

    A three page NCR Computer Loan Agreement form is available through the warehouse, item number 30-0-097. Personnel who check out laptops or other school items must complete this form. The white copy is sent to State & Federal Programs Dept., the Canary copy is kept at the school site and the pink copy is given to the person who checks out the item.


    Stolen Items (30-0-082)

     A “Report of Illegal Entry Vandalism Requisition” (30-0-082) must be completed for items which are stolen from your site.  You need to attach any backup you have (i.e. requisitions, inventory list, PO’s) so the correct item can be removed from your inventory.

    (If stolen items are over $10,000 in value, then contact David West in purchasing at 631-4711 or X14771)



    Equipment Inventory Physical Check

    The LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years.

    (2 CFR Section 200.313[d][2]; CSAM Procedure 410) 

    Who is responsible for Equipment Inventory Physical Check?


    The task to complete the equipment inventory physical check should be delegated to multiple staff members.


    Schools

    The following inventories need to be completed:


    Staff members assigned by the Principal.  Principal signs form that the physical check is complete.

    The responsible staff member leads the physical check process, making sure items are inventoried and documentation is complete.  When additional staff members can help with the inventories the task can be completed quicker.


    • Front Office: front office staff responsible

    • Kitchen: kitchen staff responsible

    • Library-technology/equipment (different than textbook inventory): library staff responsible

    • Classrooms/Campus: Specially Funded Clerk/Academic Program Leader


    Schools

    EOY Checkout Hub - schools have limited access. Contact Hannah Leal to update. 

    • Deadline to complete physical checks



    Departments

    Staff members assigned by Supervisor.

    Supervisor signs form that physical check is complete



    New Process: Follett Destiny Resource Manager


    Schools:

    21-22 Pilot Equipment/Technology Inventory Physical Check- Computing Devices (desktop computers, laptops, tablets and iPads)


    Schools & Departments:

    22-23 Baseline year: Complete Equipment/Technology Physical Check


    Equipment Needed: Laptop or chromebook & Destiny Follett Scanner


    Prior to physical check:

    Catalog of items in classrooms/offices/kitchen on campus:

    Prior to classroom/school inventory.  Pull reports for each room for staff to review and provide directions on locations or missing items.

    1. Open an internet browser, go to library.bcsd.com and hit enter. or 

    Browse to bcsd.com, then click on Employees, Employees Main Page.

    Under the ‘Online Applications’ section, click on Follett Destiny.


    1.  Select your school from the list. 


    1. Click on the login button on the upper right corner.

    Select the Google login section on the left.  This works for all staff and students.

    If you can’t get logged in, please contact IT (1-4840)



    Physical Check Procedures:


    BCSD website, IT Department

    Step by Step Directions with images: Inventory School User Guide 


    School/Department Steps to follow:


    1. Open an internet browser, go to library.bcsd.com and hit enter. or 

    Browse to bcsd.com, then click on Employees, Employees Main Page.

    Under the ‘Online Applications’ section, click on Follett Destiny.


    1.  Select your school from the list. 


    1. Click on the login button on the upper right corner.

    Select the Google login section on the left.  This works for all staff and students.

    If you can’t get logged in, please contact IT (1-4848)


    1. Once logged in, click on ‘Admin’ (1), and then click on ‘Inventory’ (2).



    For schools, SFP Team will do steps 5 - 11  Begin at step 12

    Departments will need to name inventory and complete the following steps:

    1. Click on the ‘Start new’ button to begin. 

    2. There are several options to consider.  First, give your inventory a meaningful name 

      1. Year.School or Department.Location. Physical Inventory Check (22-23 SFP District Office Equipment Inventory Physical Check)

    3. If you are only looking for items of a certain value, you would set that in the next part.  Otherwise, the defaults are fine as shown. 

    4. “Handling checked out items-- I want to:  Check in currently checked out items when scanned into inventory.

      1. The default handling option is to check items in if they are checked out. This is fine in almost all cases.

      2. You would only change this, for example, if a student has a Chromebook checked out to them that happens to be in the classroom during inventory.

    5. “All items meeting the above criteria will be set for ”unaccounted for”...except for items that have been set on or after…..The default date is the day you start the inventory.  

    6. “During this inventory, if the location of an item does not match the currently specified location”...

      1. Select: Automatically change Home Location

    7. Once you click OK, you may get this message.  Click Yes to start.


    Schools Begin Inventory Here:

    1. Directions for Inventory by Room 

      1. Updated Directions for Inventory by Room 

      2. List of Resources to set up inventory by room

      3. Equipment Inventory Physical Check Issues

      4. Schools should have the following inventories: front office, kitchen, library, classrooms/campus


    1. Location: Inventory is done one classroom at a time.

      1. Select the classroom/office for inventory:

        1. When you are in a room, bring up the Inventory window as before.  Make sure you click the ‘Update’ button to choose the room.

        2. After you click the ‘Update’ button, click the down arrow (1) to see the list of rooms, then select the desired room (2).

        3. Once you click the OK button, you will be back to the Inventory screen, and your selected room should be visible. 


    1. Begin inventory items

      1. Click in the ‘Scan or enter one-at-a-time’ box to make it ‘active’.  You should see a flashing cursor in there when it’s ready.  

      2. As you scan, you probably won’t see the barcode listed as below, but your scans are going in this box and into the system. If they do not automatically clear, you may have to click the ‘account for’ button.  This is not common. You can also hand-type the barcodes and click ‘Account For’ or press the enter key, if you don’t have a scanner.

      3. Continue scanning until the whole room is done.

      4. When you enter a new room, repeat the #13  process to update location 



    1.  Report on inventory in progress [See Details]

      1. As you proceed throughout your campus, the ‘percent complete’ will increase.  Once you are done, it is highly likely that you will not be at 100%.

        1. At any time during the Inventory, you can click on the ‘Details’ button to see more information.

        2. If you click on the Details button, you will get this summary.  The words ‘See Details’ are a link to a list of all items that are currently not found.

        3. While you do have the ability to alter an item's status on this page, this is NOT recommended.


    1. Completed Inventory

      1. When your inventory is as complete as possible, update the Assurance page and enter information on EOY Equipment Inv. Hub for IT and SFP Departments to review. 


    1. Submit Completed Assurance Page of Inventory Physical Check to State & Federal Programs for End of the Year Check Out.