Attachment 19 - Personal Property Operations Handbook.pdf

Office of the Chief Financial Officer

Office of Asset Administration, Property Branch

Personal Property Operations Handbook

March 2011

OAA Personal Property Operations Handbook 2011

Table of Contents

INTRODUCTION

1.1 The Purpose of this Handbook

1.2 Procedural Authority

1.3 Scope

1.4 Authorities

2. ROLES AND RESPONSIBILITIES

2.1 Property Management Officer (PMO)

2.2 Property Branch

2.3 Accountable Property Officer (APO)

2.4 National Utilization Officer (NUO)

2.5 Boards of Survey (BOS)

2.6 Headquarters Program Property Manager (HPPM)

2.7 Property Custodian (PC)

2.8 Local Property Custodian (LPC)

2.9 ICE Employees/Contract Employees

3. HQ ACQUISITION PLANNING

3.1 Spend Plan Reviews

3.2 Budget Execution and Monitoring

4. ACQUIRING PERSONAL PROPERTY

4.1 Determination of Need for an Asset

4.1.1 Acquiring Excess Property

4.1.2 Screening for Excess within ICE or DHS

4.1.3 Acquiring Excess Assets from within ICE

4.1.4 Acquiring Excess Assets from Other DHS Components

4.1.5 Acquiring Excess Property from other Federal Agencies

4.2 Purchasing

4.2.1 Acquiring Property through Procurement

4.2.2 Acquiring Property Using a Purchase Card (PCard)

4.3 Leasing Property

4.4 Acquiring Property by Pre-Arranged Transfer from Another Agency

4.5 Acquiring Property through Forfeiture

5. RECEIVING AND BARCODE LABELING PROPERTY

5.1 Initial Inspection

5.1.1 Damaged Packaging or Property………………………………………………

5.1.2 Partial Orders………………………………………………………………………28

5.2 Receipt Acceptance

5.3 Barcode Labeling

5.4 Receipt of Laptops

5.5 Receipt of Fleet Assets

6. CREATING PROPERTY RECORDS

6.1 Creating a Record

6.2 Assets Requiring Encryption

7. ACQUISITION COSTS AND VALUES

7.1 Determining Acquisition Costs

7.1.1 Acquisition Costs for Purchases

7.1.2 Acquisition Costs for Transfers from Outside of ICE

7.1.3 Acquisition Costs for Assets Acquired through Forfeiture

7.1.4 Estimating Fair Value ……………………………………………………………35

7.1.5 Acquisition Costs for Leases

7.1.6 Determining Whether a Lease Is Capital or Operating

7.1.7 Acquisition Costs for Upgrades or Improvements

7.2 Recording Costs Based on Acquisition Documentation

7.3 When Source Documentation Is Not Available

7.4 Determining the Acquisition Date

7.5 Capitalized Assets

7.6 Fleet Assets

8. RECORDS MAINTENANCE

8.1 Location Reassignment (Move)

8.2 Steward Code Changes (Internal transfer)

8.3 PC Changeover

8.4 Asset Maintenance

9. INVENTORY

9.1 Annual Inventory

9.2 Resolving Inventory Discrepancies

10. WAREHOUSING AND STORAGE

10.1 Local Storage

10.2 Remote Storage

10.3 Transferring Accountability for Assets in Storage

11. DISPOSAL

11.1 Screening Excess Property Within Program Office (7 Days)

11.2 Designating Idle Property as Excess

11.3 Excessing ICE Headquarters Property

11.4 Internal Screening (21 Days)

11.4.1 Excess Property Needed Within ICE

11.4.2 Excess Property Needed Within DHS

11.5 External Screening (21 Days)

11.5.1 Computers For Learning Program

11.5.2 Pre-selected CFL Recipient

11.5.3 Non Pre-selected CFL Recipient

11.5.4 Excess Property Re-Utilized by Other Federal Agencies

11.6 Donating Property

11.7 Disposing of Property through Sales

11.7.1 GSA Auctions®

11.7.2 MySales

11.7.3 Sales Process

11.7.4 Exchange/Sale of Property

11.7.5 Sales Proceeds

11.8 Abandonment or Destruction

11.8.1 Abandonment

11.8.2 Destruction

12. REPORTING REQUIREMENTS

12.1 Monthly Reports

12.2 Annual Report of Lost, Damaged, or Destroyed Property

12.3 Government Property Furnished to Contractors

12.4 Annual Inventory Plan

12.5 Excess Property Furnished to Non-Federal Recipients

12.6 Exchange / Sale Transactions

12.7 Computers for Learning Donations

13. MONITORING AND OVERSIGHT FUNCTIONS

13.1 Acquisition Reviews

13.2 Inventory Reviews

13.3 Excessing Reviews

13.4 Disposal Reviews

Glossary Appendix A: PC Designation Letter Appendix B: Headquarters Program Property Manager (HPPM) Designation Letter Appendix C: Forms Appendix D: Acronym List Appendix E: Process Flows with Key Control Matrices

Chapter 1

1. INTRODUCTION

U.S. Immigration and Customs Enforcement (ICE) currently accounts for tens of thousands of individual items of personal property which are deployed throughout five continents. For ICE to effectively perform its mission, this property must be readily available to ICE personnel when needed, while at the same time providing the government and the taxpayer with the best possible return on investment. Successfully accomplishing this twofold goal requires a robust property management program that coordinates people, procedural guidance, and systems throughout the property’s lifecycle. The lifecycle, which can be broken into many components, can be broadly summarized into three primary phases: acquisition, utilization, and disposal. This handbook provides procedural guidance and personnel responsibilities for the components of the lifecycle.

1.1 The Purpose of this Handbook

This document establishes the processes and procedures for the ICE Property Management Program. These procedures are designed to provide guidance for activities related to the physical and financial control of personal property and are intended to:

Provide standard guidance for asset management activities throughout the property lifecycle

Clarify responsibilities for personnel regarding asset management duties Outline the authorizing guidance and documents for personal property

All existing and future handbooks and standard operating procedures (SOPs) related to personal property must comply with the procedures set forth in this document and related authorities.

Programs may issue additional handbooks and SOPs that provide more detailed guidance for the management of personal property as long as they are in keeping with the purpose and structure of the procedural steps defined in this document.

1.2 Procedural Authority

The management of ICE property is subject to an authoritative hierarchy. All subordinate guidance must conform to those above it. Subordinate guidance can be more restrictive and detailed than those above it, but cannot detract from or contradict superior authority. If there is conflict, the higher level of guidance takes precedence. The hierarchy includes:

Federal laws, statutes, and regulations Executive orders and OMB circulars Government-wide policies DHS management directives ICE procedures and instructions including this handbook ICE department specific policies and procedures

1.3 Scope

The procedures provided in this document apply to ICE employees, contractors, and all personnel who handle or have responsibility for personal property. All personal property meeting the criteria below must be tracked in the Sunflower Asset Management System (Sunflower), the official personal property management system for ICE. All property not meeting the following criteria must be recorded and tracked in an appropriate system, and must be reported to the OAA Property Branch for accountability purposes. An example of an appropriate tracking system is an Excel spreadsheet documenting the asset’s Serial Number, Make, Model, etc.

Assets that must be recorded in Sunflower:

Automated data processing equipment (ADPE) with non-volatile memory (i.e.

computer equipment that can store data) or contains removable data storage device

Vehicles Sensitive equipment Leased assets where the lease term is 6 months or longer and the asset meets another criteria for entry into Sunflower Other personal property with an initial acquisition value of $5,000 and above Additional asset types may be added to meet changing requirements

Exceptions are provided for the following equipment meeting above criteria:

The National Firearms and Tactical Training Unit (NFTTU) is responsible for body armor, firearms, other weapons, credentials, and like assets. These assets will be recorded and tracked in the Firearms, Armor and Credential Tracking System (FACTS) database.

The Homeland Security Investigations (HSI) is responsible for Technical Operations (TechOps) assets. These assets will be recorded and tracked in the Electronic Surveillance Operations Tracking System (ESOTS) database. However, TechOps assets that are capitalized must also be recorded in Sunflower.

The Office of Professional Responsibility (OPR) is responsible for Technical Investigative Equipment (TIE). These assets will be recorded and tracked in the TIE system.

Regardless of the property’s cost or whether it meets Sunflower criteria, ICE Program Offices must develop and maintain internal controls that provide reasonable assurance that all property is managed in accordance with federal laws, regulations, and DHS and ICE policy. All asset records must be maintained by the responsible Programs and reports must be provided to the ICE Property Branch when requested. Examples of such reports may include annual inventory reports, monthly reports of survey, and property in the hands of contractors. Every Program must have procedures in place to ensure that all property is properly acquired, recorded, maintained, disposed of, and reported regardless of whether the asset must be recorded in Sunflower. ICE personnel and contractors are to exercise personal initiative and sound business judgment in ensuring that ICE property is managed in a manner that is in accordance with the best interest of the Federal Government, ICE, and the taxpayer. Specific guidance is provided in the chapter regarding the disposition of personal property.

While most of the information contained in this handbook can be applied to all personal property, its primary focus is on those assets meeting the criteria for adding to Sunflower as stated above. For guidance concerning personal property not meeting the above criteria, please see the following:

Furniture CFR 41 101-25.404 Small office equipment and supplies

CFR 41 101-25.302

Software Federal Accounting Standards Advisory Board, Statement of Federal Financial Accounting Standards (SFFAS) No. 10, Accounting for Internal Use Software

1.4 Authorities

Public Law 101-576, Chief Financial Officers Act of 1990, as amended

Public Law 102-393, Treasury, Postal Service and General Government ppropriations Act A

5 United States Code (U.S.C.) § 7342, Receipt and Disposition of Foreign Gifts and ecorations D

31 Code of Federal Regulations (C.F.R.) § 0.203, Gifts or Gratuities from Foreign Governments

1 C.F.R. Chapter 101, Federal Property Management Regulations (FPMR) 4

1 C.F.R. Chapter 102, Federal Management Regulation (FMR) 4

1 C.F.R. Chapter 102-34 Motor Vehicle Management 4

Statement of Federal Financial Accounting Standards (SFFAS) # 3, Accounting for Inventory and Related Property

Statement of Federal Financial Accounting Standards (SFFAS) # 6, Accounting for roperty, Plant and Equipment P

DHS MD 0550.1, Records Management Handbook, Version 2 January 2005

HS MD 0560, Real Property Management Program D

HS MD 0565, Personal Property Management Directive D

HS MD 1120, Capitalization and Inventory of Personal Property D

National Archives and Records Administration General Records Schedules at http://www.archives.gov/records-mgmt/ardor/

.S. Department of Treasury Financial Manual (TFM) U

SA SmartPay® 2 dated October 15, 2008 G

MB Circular A-123, Management's Responsibility for Internal Control O

Executive Order 12999 dated April 17, 1996, entitled “Educational Technology:

nsuring Opportunity for all Children in the Next Century” E

Office of National Drug Control Policy (ONDCP) High Intensity Drug Trafficking

Area (HIDTA) Program Policy and Budget Guidance, effective date October 1, 2009

Chapter 2

2. ROLES AND RESPONSIBILITIES

2.1 Property Management Officer (PMO):

The ICE PMO is the Director of OAA within the Office of the Chief Financial Officer. The PMO has oversight on all personal property within ICE, and makes the final decision on when and how the annual inventory is conducted. The PMO also certifies and signs off on ICE’s overall inventory. The PMO’s responsibilities include:

Ensuring compliance with internal policies and Government-wide regulations regarding the functions of planning for property needs, and the acquisition, receipt, accountability, utilization, distribution, management, and disposal of ICE property.

Ensuring that Accountable Property Officers (APOs) are designated in writing and are offered proper guidance and/or training to effectively perform personal property management duties.

Ensuring that all assets are tracked, accounted for, and correctly reported as necessary.

This includes assets meeting Sunflower criteria as well as assets that do not meet the Sunflower criteria but fall within the scope of OAA’s accountability. Examples include Tech Ops assets, Firearms, and TIE.

2.2 Property Branch:

The Property Branch administers and oversees the management of personal property at ICE. It also establishes ICE property management systems, automation, and policies; and exercises compliance oversight for all ICE personal property, including audits and evaluations. In addition, the Property Branch initiates, monitors, and reconciles ICE inventories of personal property. The responsibilities of the Property Branch include those assets not recorded in Sunflower such as those managed by NFTTU, OPR or HSI (see Section 1.3 Scope). The status of all of these assets must be recorded in an adequate property management system and must be reported to ICE Property Branch. Property Branch responsibilities include:

Serving as the liaison between DHS and ICE.

Administering and coordinating personal property management for ICE.

Establishing ICE property management systems, processes, procedures, and policies.

Establishing an internal control system to exercise compliance oversight for all ICE personal property.

Identifying items required to be tracked in property management systems.

Ensuring the annual physical inventory of all property meeting the criteria set out in Section 1.3 is completed in a timely and accurate manner, and that property records are reconciled. The annual inventory of assets identified as exceptions in Section 1.3 may be completed by the responsible organization but the results must still be submitted to the Property Branch.

Ensuring annual property reports are prepared in accordance with DHS requirements.

Coordinating with OPR to provide guidance during inspections to ensure property is being used effectively and is being adequately safeguarded.

Monitoring the ICE decentralized inventories of personal property, including reconciliation of capitalized assets.

Providing personal property inventory reports, guidance and assistance to APOs and PCs/LPCs, as required, for the purpose of conducting physical validation.

Assembling and providing technical assistance to the National Board of Survey, including information pertaining to the acquisition, use, value, age, and accountability of the property involved.

Evaluating compliance with property policies and procedures and implementing actions to improve property accountability.

Establishing internal controls and working with local offices to record locally acquired assets meeting the Sunflower thresholds (mandatory tracking requirements) are recorded in the personal property system.

Ensuring that proper training is available for HPPMs, and PCs/LPC.

Providing technical advice to personnel to assist them in performing personal property management duties and responsibilities.

The Property Management Continuous Assessment Program (PMCAP) team provides hands-on customer support on a continuous basis to ensure that ICE’s property personnel are provided with the tools and resources needed to enable them to successfully carry out their property management duties through monthly site assessment visits. The program is focused on working with the local office’s Property Custodian, including the Vehicle Control Officer/Fleet personnel and Inventory Takers (if needed) to assess the location’s current state of property management, and provide support and recommendation on how to improve property management at the site to ensure that:

o All locations will be prepared for an OPR Management Inspection or financial audit by ICE independent auditors.

o Improvement of Property Management functions and data.

o All locations will be prepared to successfully complete the Annual Physical Inventory requirements, which includes the reduction or prevention of items reported as missing.

o Overall streamlining and standardization of property management across ICE.

2.3 Accountable Property Officer (APO):

An APO is a Program Management-designated employee whose primary property responsibility is to assure the timely and effective execution of property management programs and operations.

This position is assigned based on Program Role/Title. The APO may also be an Executive Associate Director (EAD), Assistant Director (AD), or an Administrative Officer.

The APO is responsible and accountable for personal property within their jurisdiction or office.

This includes providing proper documentation on all transactions, assigning personnel to conduct inventories, and submitting ROSs and inventories through their respective HPPM. The APOs ultimate responsibility for personal property may not be delegated. Signature authority can be delegated only when the APO has appointed an official Acting APO due to the APO’s approved absence. APO responsibilities include:

Ensuring that their Program(s) comply with property management regulations.

Ensuring that Headquarters Program Property Managers (HPPMs), Property Custodians (PCs), and Local Property Custodians (LPCs) are offered proper guidance and/or training to effectively perform personal property management duties.

Ensuring that PCs, LPCs, and Inventory Takers are assigned in writing and designating employees to conduct physical inventories.

Creating local processes, procedures, and internal controls for the management of all property and communicating them to HPPMs and PCs/LPCs.

Notifying the Property Branch of any designated HPPM changes within thirty days in writing.

Verifying and signing off on inventory accuracy by submitting inventory certification forms and Reports of Survey to their HPPM, who forwards them to the Property Branch.

Providing technical assistance to the Boards of Survey, including information pertaining to the acquisition, use, value, age, and accountability of the property involved.

Providing sufficient resources to carry out property management functions.

2.4 National Utilization Officer (NUO):

NUOs represent federal agencies and provide approval for user accessibility to the Federal Disposal System (FEDS). Each DHS component is required to designate a single NUO, whose duties consist of broad responsibilities related to the utilization of property. ICE NOU is designated by the Property Management Branch Chief and the responsibilities include:

Monitoring and tracking all excess property leaving ICE.

Serving as a liaison between ICE and the General Services Administration (GSA).

Providing approval for user access to GSAXcess.

Providing guidance on the excess process.

Tracking the utilization of assets in Sunflower by Program Offices so that underutilized assets are redistributed or excessed.

2.5 Boards of Survey (BOS):

BOSs are convened to review circumstances surrounding lost, stolen, or damaged personal property in order to determine the final disposition of the asset and the degree of responsibility.

All Users and PCs are held accountable for lost, damaged, or destroyed property until final recommendations are provided by the BOS.

National Board of Survey (NBOS) representatives are chosen by the NBOS Chairperson (GS- 15), and must be a grade of GS-13 or above. The committee investigates incidences when any of the following apply:

The assets are Capitalized Assets The APO is the responsible party Cases due to willful intent or negligence A significant number of lost, damaged, or stolen assets

All Boards of Survey are responsible for:

Reviewing ROS, recommending actions to EL&R, and authorizing relief of inventory accountability if the property is on inventory.

o In cases where relief is not appropriate, issues are referred to the NBOS

Overseeing the integrity of ICE’s asset management with respect to Lost, Damaged, or Destroyed assets.

Conducting prompt, objective, and comprehensive reviews into the circumstances and root causes involving lost, stolen, or damaged government personal property, including the presentation of all written information and testimony applicable to the incident.

Submitting recommendations to the APO, consistent with the circumstances and findings of the ROS.

Overseeing alternative mechanisms, such as an internal review, which when conducted by OPR, may substitute for a BOS investigation provided that the alternative mechanism includes a comprehensive review and a specific finding holding or relieving the party of responsibility.

Forwarding ROS to OPR and EL&R when appropriate

2.6 Headquarters Program Property Manager (HPPM):

HPPMs, who are designated in writing by ICE Headquarters Program Office EADs or ADs, have oversight for their area of jurisdiction to ensure an accurate accounting of all program property.

Serving as liaisons between Programs and the Property Branch, HPPMs coordinate property matters, and shall be the Subject Matter Experts for their respective Programs. HPPM responsibilities include:

Overseeing and administering property management responsibilities.

Ensuring that offices comply with established deadlines for inventory, recording property transactions, and reporting.

Serving as the first-level of property management support to PCs.

Facilitating, coordinating, and compiling supporting documentation for property transactions upon request.

Verifying the accuracy of supporting documentation before submission to the Property Branch.

Submitting monthly ROS, including negative reports (reporting that there are no ROS) to the Property Branch.

Ensuring that property personnel are aware of and register for required property management training.

Monitoring and managing their Program’s personal property inventory.

Ensuring timely maintenance of property records for transactions including acquisitions, transfers, and disposals of personal property.

Performing quality assurance reviews of property records.

Disseminating property related communications within their program.

Disseminating and reinforcing all communication sent from the Property Branch to Program Offices.

2.7 Property Custodian (PC):

PCs are appointed by the APO in writing (see Appendix A: Designation Letter). The PC may be delegated certain responsibilities of the APO. However, the APO may not delegate ultimate responsibility for the personal property program or signature authority. PCs are responsible for the accountability and safeguarding of all property, as well as the completeness and accuracy of the information recorded in Sunflower. Because of the organizational size and structure of some Programs, the PC may be required to perform multiple responsibilities, not limited to property management.

Larger Programs may have more than one PC. In these cases, the APO must designate a primary PC as the one ultimately responsible for the property within his/her jurisdiction. This PC must also be specified in the Sunflower record. Responsibilities of the PC include:

Communicating with other property personnel as required.

Maintaining current records for property within their assigned custodial area.

Initiating or processing documents affecting the accountability or custody of equipment.

Maintaining oversight over the authorized use and proper care and protection of the property.

Reporting lost, stolen, or damaged property beyond normal wear and tear.

Disposing of excess property in a timely manner.

Ensuring complete and accurate data entry into ICE’s personal property management system.

Ensuring federal or local security officials are notified by the involved employee, as appropriate, of adverse incidents relating to the loss or theft of personal property, and preparing related documentation, including the ROS.

Ensuring the involved employee prepares and coordinates a ROS to document incidents regarding loss, theft, or damage of personal property.

Serving as a technical advisor to the PMO, APO, and BOS, and providing assistance as required.

Retaining documentation to support the audit trail for all acquisitions, transfers, and disposition activity.

Providing instructions and oversight for the Inventory Team and inventory activities.

Locking and securing all assets not in use but under his/her steward code in a location to which only authorized ICE employees have access.

Responsible for daily record maintenance of accountable records for their assigned area of accountability

2.8 Local Property Custodian (LPC):

An LPC is appointed by the APO. LPC responsibilities may vary and are based on the structure of the individual Program. The LPC is similar to the PC in that they accomplish day-to-day functions typically associated with the property. The LPC can be delegated most of the PCs responsibilities, but the PC maintains ultimate responsibility for the property and must be listed as the Custodian in Sunflower. Responsibilities of the LPC include:

Performing the same functions as the PC for a specific geographic segment of a Program Office’s inventory.

2.9 ICE Employees/Contract Employees:

Employees must act in a reasonable and prudent manner to properly use, care for, and safeguard all Government property. This applies to all Government property issued to, acquired for, or assigned to the personal custody of an employee with or without a receipt.

Maintaining security and custody of ICE assets.

Reporting all lost, stolen, and damaged assets immediately as an event occurs.

o If an item with Personal Identifiable Information (PII) on it such as a laptop, Blackberry, or thumb drive is lost or stolen, employees or contractors shall immediately report it to the ICE Service Desk at 1-888-347-7762 (303-404- 6299 if you are outside the continental United States), to their supervisor and to their Property Custodian.

Reporting all changes in assets they are assigned to their PC for the specific custodial area the asset resides in, including assets that are no longer needed.

Reporting all assets in his/her possession for accurate recording on his/her property card.

Alerting PCs/LPCs when acquiring property with a purchase card.

Ensuring a signature is present on the G-570 (see Appendix C Forms) listing all the assets assigned.

Notifying the PC and ensuring that accountability of assets is transferred when leaving an area of accountability.

Chapter 3

3. HQ ACQUISITION PLANNING

OVERVIEW

Having visibility into planned acquisitions will assist personnel with property responsibilities, both at the program and ICE Headquarters (HQ) level, to better record, manage, and report accountable assets. Visibility includes the review of high level plans for property acquisitions during the budgeting process as well as periodic monitoring of how Programs are executing planned acquisitions.

PROCEDURES

3.1 Spend Plan Reviews

1) Program Offices determine what acquisition needs they will have for the following fiscal year and create a detailed listing of assets they plan to acquire. The listing should include descriptions of major individual assets and significant bulk purchases of less expensive assets.

2) The Headquarters Program Office’s designated budget official forwards the Program Office’s detailed Spend Plan, broken out for each property class code, to the Office of Budget, Property Branch Chief, and the Program property personnel.

3) The Property Branch reviews the finalized Spend Plans’ Property, Plant & Equipment (PP&E) line item, 3100 series, for significant property acquisitions and requests additional details from the Program Offices as necessary.

4) The Property Branch prepares a planned acquisition report for significant acquisitions based on information provided in the Program Spend Plans.

5) APOs review the report and discuss possible areas of integration with OAA to reduce duplicative acquisitions.

3.2 Budget Execution and Monitoring

1) The Budget Office notifies OAA of any budget execution meetings that are to take place.

2) OAA periodically attends the budget execution meetings to ascertain when significant property acquisitions will occur and requests updates on significant revisions to the spend plans from the Budget Office or Programs.

3) The Program’s budget personnel disseminate any updates concerning planned acquisition information to the APOs. The report contains information concerning large, similar, overlapping, and potentially complementary acquisition requests. HPPMs should be informed on managed asset procurements, along with the respective PC/LPCs

4) APOs file the planned acquisition information and should ensure the HPPM and the respective PC/LPC has incoming asset information when needed.

5) The OCFO Office of Budget and Payroll (OBP) monitors significant discrepancies between planned and actual acquisitions and reviews when necessary.

Chapter 4

4. ACQUIRING PERSONAL PROPERTY

OVERVIEW

ICE personnel acquire assets through several methods, including excess, procurement, purchase cards, leasing, forfeitures, and exchange/sale or trade-in. When acquiring property, program personnel should consider the method most advantageous to ICE and the taxpayer. Whenever possible, acquiring excess property should be considered the preferred method as it allows the government to obtain the best return on investment. Following the acquisition process is critical for making ICE’s property records and reports complete, accurate, and supportable.

4.1 Determination of Need for an Asset

1) Upon recognizing the need for an asset, the Requestor, any employee who needs a particular item of property, provides the Approving Official, an individual within a program office designated with the authority to approve property requests, with a clearly defined statement or description of the item(s) needed as well as a justification for the acquisition. The justification includes:

A statement of whether or not the items are for replacement;

The impact the acquisition will have on program efficiency;

The date by which items must be acquired; and The grade of the employee for whom the item is being acquired if the asset is furniture. For more information see GSA Federal Supply Schedule (71, Part II, Section K) offering services to support agencies with furnishing service needs.

2) The Approving Official reviews the request description and justification and determines if the acquisition is needed. Once the request is approved, the Approving Official requests that the PC/LPC verify whether excess property is available to fill the need.

4.1.1 Acquiring Excess Property

Once the need for a personal property item has been identified, the first source of acquisition that will be considered is excess property within ICE and DHS. Whenever possible, user needs shall be satisfied through idle, inactive, or excess assets redistributed within ICE or between other agencies to eliminate unnecessary costs. Verification of an excess search is satisfied by completing the Certificate of Excess Screening (see Appendix C Forms). (Note: This form is currently under review from ICE OPLA and Privacy for formal forms approval process)

In acquiring inactive or excess assets, consideration must be given to a variety of factors including:

Transportation costs Age

Condition Compatibility with existing ICE standards for use Rehabilitation costs The degree and duration of the need

4.1.2 Screening for Excess within ICE or DHS

1) The Requestor, through their respective PC/LPC, searches first for excess property available within ICE and then DHS.

2) The Requestor, through their respective PC/LPC, uses the Asset Search screen in Sunflower Management module to search for property designated as “Excess” within ICE or DHS.

3) The Requestor, through their respective PC/LPC, also coordinates with the ICE NUO through their HPPM to locate excess property at other DHS components that is not recorded in Sunflower.

4) When selecting a suitable excess asset, preference should be given to property available within ICE.

4.1.3 Acquiring Excess Assets from within ICE

1) If excess assets are available within ICE, the PC/LPC for the requesting office (Receiving PC/LPC) contacts the PC/LPC currently responsible for the asset (Transferring PC/LPC).

2) The Receiving PC/LPC provides the Transferring PC/LPC with the appropriate contact and shipping information.

3) The Transferring PC/LPC initiates the transfer in Sunflower, updating the PC/LPC, Location, and Steward Code in Sunflower.

4) The Transferring PC/LPC fills out the “G-504: Report of Property Shipped/Received” which can be found in the Property Branch Forms section of ICE intranet at https://intranet.ice.dhs.gov/cfo/sites/OAA/pmb. The following information is necessary to complete the G-504 (see Appendix C Forms):

Contact information for both the receiving and transferring offices Type of transfer Date transfer approved Signature of Authorized Official Asset details o Item Number: This is the number of each item as listed on the G-504 when multiple assets are listed. The first asset listed would have an item number of ‘1.’, the second asset would have an item number of ‘2.’, etc.

o Description: This is a description of the type of item being transferred. It includes information on the manufacturer and model of the item.

o Barcode Number: This is the ICE identification number assigned to the asset and used to track the asset within the agency.

o Serial Number: This is the vendor identification number assigned to the asset upon creation.

o Unit of Issue: This is the quantity of assets being transferred.

o Original Cost: This is the initial cost of the asset to the present owner; and o Date: This is the date the asset was shipped and includes the signature and title of the shipping officer.

5) The Transferring PC/LPC sends the G-504 to the Receiving PC/LPC for signature along with the asset. The requesting office pays any costs associated with transferring the asset including any shipping and handling fees.

6) The Receiving PC/LPC follows procedures for receiving the asset before accepting the transfer (see Chapter 5 Receiving and Barcode Labeling).

7) After receiving the asset, the Receiving PC/LPC:

Signs the G-504 and returns the original copy to the Transferring PC/LPC within

5 days; and maintains a copy for his/her documentation Accepts the transfer in Sunflower when appropriate.

Updates the location, User, PC, etc. in Sunflower.

Scans and uploads the signed G-504 to the record in Sunflower.

4.1.4 Acquiring Excess Assets from Other DHS Components

1) If excess assets are available within DHS, the Transferring PC/LPC prepares a DHS 560- 3 Property Receipt (see Appendix C Forms) and forwards it, along with the asset, to the Receiving PC/LPC for signature. The requesting office pays any costs associated with transferring the asset including any shipping and/or handling fees.

2) The Receiving PC/LPC signs the DHS 560-3, retains a copy, and returns the original to the Transferring PC/LPC within 5 days.

3) The Receiving PC/LPC follows procedures for receiving the asset before placing the property into service (see Chapter 5 Receiving and Barcode Labeling).

4) If the transferring component uses Sunflower, the ICE Property Branch transfers the asset in Sunflower (see Chapter 11 Disposal). Program Offices cannot accept Sunflower records transferred from other DHS components. The ICE Property Branch must accept the DHS component Sunflower record transfer on behalf of the ICE Program Office.

Once accepted, the Program Office PC/LPC must review and update the record as necessary.

5) If the transferring component does not use Sunflower, the Transferring PC/LPC final events the record in the component’s respective asset management system to conclude the transfer. The Receiving PC/LPC creates a new record to enter the asset in Sunflower (see Chapter 6 Creating Property Records).

4.1.5 Acquiring Excess Property from Other Federal Agencies

If suitable excess property is not available within ICE or DHS, the PC/LPC initiates a search for excess assets at Federal agencies outside of DHS by searching GSAXcess (www.gsaxcess.gov).

GSAXcess is the General Services Administration’s (GSA) electronic information system that can be accessed by customers 24 hours a day. It offers an on-line inquiry capability into GSA's nationwide inventory of excess/surplus property by national stock number (NSN) or Federal Supply Class (FSC) to determine availability of specific items of property. For access to GSAXcess, contact the ICE NUO as listed on the OCFO/OAA/Property Branch Website at https://intranet.ice.dhs.gov/cfo/sites/OAA/pmb.

1) If the PC/LPC locates a suitable excess asset at another Federal agency, the PC/LPC notifies the APO and requests approval to request the property.

2) Upon APO approval, the PC/LPC requests the property through GSAXcess.

3) The GSA Area Property Officer (APO), in the region where the property is located, reviews and allocates the property normally on a first come, first serve basis.

4) If the GSA APO approves the transaction, the GSA APO emails or faxes an electronic

SF-122 GSA Transfer Order Excess Personal Property form (see Appendix C Forms) to the Receiving PC/LPC for approval.

5) The Receiving PC/LPC signs the SF-122 and returns the form to the GSA APO.

6) The GSA APO requisitions the property and faxes an approved SF-122 to the PC/LPC at both the receiving and transferring agency.

7) The Receiving PC/LPC contacts the Transferring PC/LPC to coordinate the transfer.

8) The Transferring PC/LPC sends the asset to the Receiving PC/LPC. The receiving agency pays any costs associated with transferring the asset, including any shipping and/or handling fees.

9) The Receiving PC/LPC follows proper procedures for receiving the asset before placing the property into service (see Chapter 5 Receiving and Barcode Labeling Property).

10) The Receiving PC/LPC records the acquisition in Sunflower as appropriate (see Chapter 11 Disposal).

11) If the PC/LPC cannot find suitable excess assets at another Federal agency, the receiving agency determines what other means should be used to acquire the asset (e.g., procurement purchase, PCard purchase, rental/lease, transfer, loan, etc.).

4.2 Purchasing

Upon determining that excess property cannot fill the requirement to obtain property, the requesting office completes a Certificate of Excess Screening form, and assesses which other method of acquisition is most appropriate. If the requesting office determines purchasing is the best means of acquisition, it completes the purchase via procurement or purchase card (PCard).

Please note that personal computers and laptops are not to be acquired through PCards. Both methods require a demonstration or certification that both authority and funds exist to acquire the property.

4.2.1 Acquiring Property through Procurement

1) The requestor shall require the vendor to complete a listing of assets provided in the contract for orders of more than 25 assets. This listing, preferably an excel spreadsheet, will contain descriptions, serial numbers, costs, steward codes, shipping dates, physical addresses, obligation numbers, and any other pertinent information such as the delivery address and name of recipient. Program Offices must forward a copy of this spreadsheet to OAA and the PC.

2) The Program Office requesting the asset prepares a G-514 (see Appendix C Forms) requisition in the Federal Financial Management System (FFMS), certifies that funds are available for the proposed acquisition, and approves the G-514. For additional information on the requisition process, please review ICECAP.08.03 Preparing a Request to Purchase Supplies and Services available on the Office of Acquisition’s (OAQ) intranet page at http://intranet.ice.dhs.gov/sites/oaq/resource-center/.

3) Once the G-514 is approved, the OAQ Obligation Team will enter the requisition/commitment into PRISM and FFMS then prepare an obligation for entry into FFMS. This involves coordinating with the Contracting Officer (CO) to prepare a contract for the acquisition and generating a purchase order, or any documentation of purchase. For additional information on the obligation process, please review ICECAP.08.13 Preparing a request to Purchase Supplies and Services available on OAQ’s intranet page at http://intranet.ice.dhs.gov/sites/oaq/resource-center/.

4) The CO forwards the purchase order from OAQ to the designated point of contact in the requesting Program Office (the Requestor), and the PC/LPC. The Requestor receives and maintains the purchase order as acquisition documentation and provides the Approving Official and PC/LPC with a copy prior to receipt of the property.

5) Upon receipt of the asset(s), the PC/LPC follows proper procedures for receiving before placing the property into use (see Chapter 5 Receiving and Barcode Labeling Property).

6) The PC/LPC follows proper procedures for recording the asset(s) in Sunflower when appropriate (see Chapter 6 Creating Property Records).

7) The PC/LPC ensures that the property receives an appropriate acquisition cost and date before recording the asset(s) in Sunflower when appropriate (see Chapter 7 Acquisition Costs and Values).

4.2.2 Acquiring Property Using a Purchase Card (PCard)

The government-wide commercial PCard is authorized for use in making and/or paying for purchases of supplies, services, or construction. The PCard shall not be used to purchase IT equipment including PCs and laptops. For information on PCard purchase limits, please review the DHS Purchase Card Program Manual and ICECAP 09.18 ICE National Purchase Card Program available at http://dhsconnect.dhs.gov. All PCard purchases must comply with ICE and DHS regulations, policies, and procedures governing PCard use.

1) The PCard Holder confirms the existence of a miscellaneous obligation in FFMS for PCard purchases.

2) The PCard Holder orders the asset from a vendor using the PCard and provides a copy of the purchase statement as acquisition documentation to the PC/LPC.

3) Upon receipt of the property, the PC/LPC follows proper procedures for receiving before placing the property into use (see Chapter 5 Receiving and Barcode Labeling).

4) The PC/LPC follows proper procedures for recording the property in Sunflower when

5) The PC/LPC ensures that the property receives an appropriate acquisition cost and date before recording the property in Sunflower when appropriate (see Chapter 7 Acquisition Costs and Values).

4.3 Leasing Property

Renting and leasing personal property should be considered and may be advantageous in some instances. Two types of leases exist – capital and operating leases. It is important to note the difference when recording the asset in Sunflower if it meets the criteria for entry. Capital leases are leases that transfer substantially all the benefits and risks of ownership to the lessee and must be entered in Sunflower if the asset meets the criteria. Operating leases are more similar to renting an asset for a specific period of time and must be recorded in Sunflower only if the lease term is more than 6 months and the asset meets additional Sunflower criteria. For additional information see the GSA FMR Subchapter B on Personal Property. For information on the difference between capital and operational leases, please see Chapter 7 Acquisition Costs and Values.

(Note: All future leases of multi function devices (MFD), copiers and printers with removable memory chips or cards, optional removable hard drives with locks, and optional physical locks to secure internal parts capable of storing DHS information shall be surrendered to an appropriate DHS security official as determined by the Ordering Activity for destruction, upon request.)

The procedures for completing renting and/or leasing property are as follows:

1) The requesting Program Office prepares a G-514 requisition in the Federal Financial Management System (FFMS), certifies that funds are available for the proposed rental/lease, and approves the G-514. For additional information on the requisition process, please review ICECAP.08.03 Preparing a Request to Purchase Supplies and Services.

2) Once the G-514 is approved, the OAQ Obligation Team will enter the requisition/commitment into PRISM and FFMS then prepare an obligation for entry into FFMS. This involves coordinating with the CO to prepare a contract for the rental/lease and generating a purchase order. For additional information on the obligation process, please review ICECAP.08.13 Obligations Processing.

3) The CO forwards the purchase order from OAQ to the designated point of contact in the requesting Program Office (the Requestor). The Requestor receives and maintains the purchase order as acquisition documentation and provides the Approving Official and PC/LPC with a copy prior to receipt of the property.

4) Upon receipt of the property the PC/LPC follows proper procedures for receiving before

5) The PC/LPC follows proper procedures for recording the asset(s) in Sunflower when

6) The PC/LPC ensures that the property receives an appropriate acquisition cost and date.

(see Chapter 7 Acquisition Costs and Values).

4.4 Acquiring Property by Pre-Arranged Transfer from Another Agency

Property can be acquired through pre-arranged transfers from other DHS Components or Federal agencies. A direct transfer may happen between Components; however, notification must be approved through GSA for any transfers involving assets in excess of ten thousand dollars ($10,000.00). Approval may be given verbally and a record of the conversation, date, time, approver, etc. is written on the SF-122.

1) The PC/LPC at the receiving ICE office coordinates the transfer with the PC/LPC at the transferring entity.

2) The Receiving PC/LPC receives the property from the Transferring PC/LPC along with the documentation needed to support the transfer:

DHS 560-3 for transfers within DHS SF-122 for transfers from other Federal agencies

3) The Receiving PC/LPC signs the appropriate transfer order (DHS 560-3 for DHS transfers or SF-122 for transfers from other agencies), uploads documentation, retains copies, and returns the originals to the Transferring PC/LPC within 5 days.

4) Upon receipt of the property the PC/LPC follows proper procedures for receiving before

5) The PC/LPC follows proper procedures for recording the asset(s) in Sunflower when

6) The Receiving PC/LPC ensures that the property receives an appropriate acquisition cost and date (see Chapter 7 Acquisition Costs and Values).

7) If the transferring component uses Sunflower, the Transferring Property Branch records the transfer in Sunflower. Program Offices cannot accept Sunflower records transferred from outside of ICE. The ICE Property Branch must accept the DHS component Sunflower record transfer on behalf of the ICE Program Office. Once accepted, the Program Office PC/LPC must review and update the record as necessary. All documentation supporting the transfer must be scanned and uploaded into Sunflower (i.e., DHS 560-3 and SF-122).

8) If the transferring component does not use Sunflower, the Transferring PC/LPC final events the record in the component’s respective asset management system to conclude the transfer. The Receiving PC/LPC creates a new record to enter the asset in Sunflower (see Chapter 6 Creating Property Records).

4.5 Acquiring Property through Forfeiture

HSI and OPR are the only Programs authorized to seize assets. Seized assets are not available for official use by ICE until they have been legally forfeited to the government through either a criminal or civil forfeiture process. Legally forfeited assets may, upon approved request, be returned to the seizing agency for official government use. HSI and OPR are currently the only Programs within ICE able to request retention of forfeited assets for official use. The Federal Accounting Standards Advisory Board and HSI Directive 05-008, Retention of Forfeited Property for Official Use, dated July 30, 2005 provide more information on this process.

1) When forfeited assets are retained for official use by ICE, the receiving party notifies the appropriate PC/LPC and APO of the acquisition of the asset.

2) Upon receipt of the property the PC/LPC follows proper procedures for receiving before

3) The PC/LPC follows proper procedures for recording the asset(s) in Sunflower when

4) The Receiving PC/LPC ensures that the property receives an appropriate acquisition cost and date (see Chapter 7 Acquisition Costs and Values).

5) Assets not meeting the Sunflower criteria will be recorded and monitored in accordance with Program Office guidance.

Chapter 5

5. RECEIVING AND BARCODE LABELING PROPERTY

OVERVIEW

ICE takes physical custody of an asset during receipt, from either a purchase or transfer, ICE personnel who are authorized to receive assets must ensure assets are properly inspected, verified against shipping documentation, and that the appropriate PC/LPC is notified.

5.1 Initial Inspection

1) All materials, equipment, and supplies received must be inspected by an ICE employee authorized to receive property (i.e., Receiving Clerk). The inspection must be made in accordance with the particular terms of the contract, purchase order, or other procurement documentation. The Receiving Clerk inspects the property upon arrival for damage, and compares the shipment against the documentation that came with the assets.

2) If the asset is technical in nature, a qualified person with the necessary expertise must inspect the asset, for example: Laptops and IT equipment must be inspected by IT personnel.

3) If the shipment is acceptable, the Receiving Clerk signs the shipping documents. (A G- 504 Form must be completed upon acceptance of each asset either purchased or transferred (see Appendix C Forms)). (Note: Receiving procedures for Forfeitures must adhere to CFR regulations).

The following qualify as shipping documents, and should contain information regarding the shipping date/arrival date, contents, and quantity:

Signed delivery confirmation Packing slip Any other identifying information received from the asset’s…