Attachment 12 119-7-1 Personal Property Manual.pdf

Foreword

The Federal Government has invested an enormous amount of resources to acquire and account for Personal Property. The objectives of a good system for controlling and accounting for property are accuracy, effectiveness, economy, and timeliness. Accordingly, the Federal Emergency Management Agency (FEMA) has implemented an improved property management system to help achieve these objectives.

This Manual updates the agency-wide system for personal property management by providing a comprehensive work tool, which is to be used in managing and accounting for Government property controlled by FEMA. This document has been revised to:

• Clarify definitions and descriptions;

• Clarify and enhance the duties and responsibilities of property managers;

• Establish the accountability threshold to $500.00;

• Enhance the procedures on accountability requirements for the removal of Personal Property from FEMA-controlled facilities; and

• Enhance the procedures on the utilization and disposal of Personal Property.

It is imperative that the prescribed procedures and requirements in the Directive and this Manual be adhered to by all FEMA organizations to ensure that:

• Agency property is managed as economically as possible;

• Acquisitions and disposals are documented;

• Property is used and protected in a responsible manner;

• FEMA managers are made aware of their responsibilities to ensure the integrity of property accountability is upheld; and

• All FEMA employees are made aware of their responsibilities to safeguard and protect Government-owned property.

PERSONAL PROPERTY

MANUAL 119-7-1

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Table of Contents

CHAPTER 1 - GUIDING INFORMATION

1-1. Purpose 1-2. Applicability and Scope 1-3. Regional and Field Implementation 1-4. Policy and Procedures 1-5. Authorities/References 1-6. Definitions 1-7. Responsibilities 1-8. Supersession 1-9. Forms Prescribed

CHAPTER 2 – PROPERTY

2-1. Types of Property 2-2. Property Records 2-3. Accountability Requirements

CHAPTER 3 – ACQUISITION OF PROPERTY

3-1. Acquisition Process 3-2. Property Management Role in Acquisition 3-3. Program Office Role in Acquisition 3-4. Officers with Procurement Authority 3-5. Purchase Cardholder Responsibilities 3-6. Exchange/Sale

CHAPTER 4 – RECEIPT OF PROPERTY

4-1. Receiving Process 4-2. Receiving Records 4-3. Property Data Entry

CHAPTER 5 – UTILIZATION OF PROPERTY

5-1. Usage, Maintenance, Protection, and Security 5-2. Custody Receipts and Property Passes 5-3. Transfers 5-4. Loaning FEMA Property 5-5. Property Loaned to FEMA

5-6. Foreign Gifts and Decorations 5-7. Property Donated to FEMA

CHAPTER 6 – DISPOSAL OF PROPERTY

6-1. Disposition Process 6-2. Internal Disposition Process 6-3. Declaring Property Excess 6-4. Acquisition and Utilization of Excess Property 6-5. Reporting Excess Property 6-6. Transferring Excess Property through Direct Transfer 6-7. Federal Agency Screening 6-8. Computers for Learning (CFL) 6-9. Stevenson-Wydler Innovation Act 6-10. GSA Sales 6-11. Abandonment/Destruction 6-12. Direct Transfer to Other Federal Agencies (OFAs)

CHAPTER 7 – CONTRACT PROPERTY

7-1. Duties and Responsibilities 7-2. Acquisition of Contract Property 7-3. Accountability and Management of Contract Property 7-4. Contractor’s Property Control System

CHAPTER 8 – GRANT PROPERTY

8-1. Grant Property Defined 8-2. Responsibilities and Managing Grant Property 8-3. Life Cycle Management 8-4. Disposition of Grant Property

CHAPTER 9 – MISSION ASSIGNMENT PROPERTY

9-1. Duties and Responsibilities 9-2. Executing a Mission Assignment 9-3. Recovery of Mission Assignment Property 9-4. Final Disposition of Mission Assignment Property 9-5. Mission Assignment Billing/Reimbursements 9-6. Mission Assignment Closeout mhockman Highlight

CHAPTER 10 - FIREARMS MANAGEMENT

10-1. Roles and Responsibilities 10-2. Firearms and Ammunition Acquisition 10-3. Receipt, Inspection and Recording 10-4. Inspection of Firearms 10-5. Recording Firearms 10-6. Management of Firearms 10-7. Screening, Excess and Disposal 10-8. Firearms Replacement 10-9. Damaged Non-Repairable Firearms 10-10. Lost or Stolen Firearms and Ammunition 10-11. Disposal of Firearms 10-12. Disposal Assistance CHAPTER 11 – EVALUATIONS, PRE-INVENTORY INSPECTION, AND PHYSICAL INVENTORIES .. 95 11-1. Evaluations 11-2. Pre-Inventory Reviews 11-3. Inventories 11-4. Types of Inventories 11-5. Change of Custodial Officer (CO) Inventory 11-6. Custodian Inventory 11-7. Spot Inventory 11-8. Annual Inventory 10-9. Monthly Reconciliation of Initial Response Resources (IRR) Inventories

CHAPTER 12 – ACCOUNTING FOR LOST, STOLEN, DAMAGED, OR DESTROYED GOVERNMENT

PROPERTY

12-1. Report of Survey 12-2. Responsibilities 12-3. Report of Survey Process 12-4. Determining Pecuniary Liability Figure 12-1. Report of Survey Process Figure 12-2. Report of Survey Timeline

CHAPTER 13 – RECORD MANAGEMENT AND MAINTENANCE

CHAPTER 14 – REPORTING REQUIREMENTS

14-1. Reporting Requirements Table 14-1. FEMA Required Property Management Reports

APPENDIX A. ACRONYMS

APPENDIX B. DONATED AND FEDERALLY PURCHASED GOODS STANDARD OPERATING

PROCEDURES

CHAPTER 1 - GUIDING INFORMATION

1-1. Purpose

The FEMA Personal Property Management Program was developed to provide an effective means to carry out responsibilities, which include accountability, utilization, maintenance, protection, transfer, and the ultimate disposition of Personal Property. This Manual is organized to serve as a ready reference for all FEMA personnel with property management responsibilities so that such responsibilities are handled both accurately and promptly.

1-2. Applicability and Scope

I. This Manual applies to all FEMA Directorates/Offices, elements in Headquarters, regions and field sites. Use of Government property or equipment by Agency contractors is governed by the Federal Acquisition Regulation (FAR) and the terms of the particular contract.

II. This Manual applies to all FEMA employees and all individuals assigned to FEMA-affiliated teams, such as Mobile Emergency Response Support (MERS) and Urban Search and Rescue (US&R). Contractors are also governed by Federal Acquisition Regulations (FAR).

The provisions apply to all FEMA Personal Property whether acquired by purchase, lease, rent, transfer, excess, or any other means; whether acquired at cost or no charge. This includes classified holdings as well as unclassified holdings. These provisions apply to fixed facilities, and all temporary or permanent facilities during both disaster and non-disaster periods.

1-3. Regional and Field Implementation

FEMA regional and field establishments may issue instructions, implementation policies, and/or procedures prescribed in this Manual provided such instructions do not contain material which is inconsistent with those policies and procedures, or increases or restricts the use of any authority contained in this Manual. However, all instructions will be submitted to the APMO, for review and approval prior to issuance.

1-4. Policy and Procedures

I. It is FEMA’s policy to account for and control the Agency’s Personal Property in accordance with General Services Administration (GSA), Office of Management and Budget (OMB), Department of Treasury, and Government Accountability Office (GAO) regulations and instructions. All FEMA personnel (whether supervisory or non-supervisory) are obligated to care for and safeguard property issued or assigned to them as individuals or to those whom they supervise. Personnel who fail to follow this Manual in the course of conducting property management operations may be cited for negligence that may result in pecuniary liability.

II. Policy

A. The Mission Support Bureau Support Services and Facilities Management Division is responsible for the management and oversight of all Personal Property within FEMA.

All APOs assigned with the responsibility of Personal Property management will be issued written appointments.

B. Personal Property management will be managed in accordance with Federal statutes and property rules and regulations, as well as Department of Homeland Security guidance.

C. All FEMA excess property will be processed through the FEMA NUO.

D. The following policy applies to the use of Personal Property: All FEMA employees (whether supervisory or non-supervisory) are legally obligated to care for and safeguard property issued or assigned to them as individuals, or issued to individuals whom they supervise. Personnel who fail to comply with this Manual in the course of conducting property management operations may be cited for negligence, which may result in pecuniary liability for items damaged, misused or lost; and accountable dollar thresholds will not be more than required thresholds indicated in DHS Management Directives.

III. Procedures A. The responsible parties will publish a detailed manual that dictates the procedures of the Personal Property Management Program.

B. All property assigned to FEMA employees will be accounted for using the Personal Property Management database of record.

C. All movements of property through FEMA facilities will be performed under the proper authorities and with appropriate signatures or approvals.

D. All FEMA Personal Property will be reutilized through the National Utilization Officer and with Federal guidance that is designed to protect the Government’s best interest at all times.

1-5. Authorities/References

I. The Federal Property and Administrative Services Act of 1949, as amended (40 U.S.C.

501 et seq.)

II. The Federal Managers’ Financial Integrity Act of 1982, 31 U.S.C. 3512(b) and (c)

III. The Government Accountability Office, “Policies and Procedures Manual for Guidance of Federal Agencies,” Title 2

IV. Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121-5207)

V. Executive Order 12821, November 16, 1992, “Improving Mathematics and Science Education in Support of the National Education Goals”

VI. Executive Order 12999, April 17, 1996, “Educational Technology: Ensuring Opportunity for All Children in the Next Century”

VII. The Budget and Accounting Act of 1956 (P.L. 84-863), which amended the Budget and Accounting Act (1921) and the Budget and Accounting Procedures Act (1950)

VIII. Chief Financial Officers Act of 1990, P.L. 101-576

IX. The Government Performance and Results Act of 1993, P.L. 103-62

X. Federal Accounting Standards Advisory Board (FASAB)

XI. Stevenson-Wydler Technology Innovation Act of 1980, as amended (15 U.S.C. 3710(i))

XII. Executive Order 13423, “Strengthening Federal Environmental, Energy, and Transportation Management,” dated January 24, 2007

XIII. Recycling Electronics and Asset Disposition (READ)

XIV. Title 41, Code of Federal Regulations (CFR), Chapter 101, Federal Property Management Regulations (FPMR)

XV. Title 41, CFR, Chapter 102, Federal Management Regulations (FMR)

XVI. FEMA Manual 116-1-1, Debt Collection, November 30, 1988 (formerly FEMA Instruction 2610.1)

XVII. FEMA Manual 255-3-1, Disciplinary/Adverse Actions Procedures, September 1981 (formerly FEMA Instruction 3310.1)

XVIII. National Response Framework

XIX. Federal Acquisition Regulation (FAR), 48 CFR Part 45, “Government Property”

XX. 44 CFR Part 13, “Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments”

XXI. 2 CFR Part 215, “Uniform Administrative Requirements for Grants and Agreements (Including Sub-Awards) with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations”

XXII. DHS Management Directive (MD) 0565, “Personal Property Management”

XXIII. DHS Financial Management Policy (FMP) 019, “Capitalization and Depreciation of Personal Property”

XXIV. Office of Management and Budget (OMB) Circular A-21, “Cost Principles for Educational Institutions”

XXV. OMB Circular A-87, “Cost Principles for State, Local, and Indian Tribal Governments”

XXVI. OMB Circular A-102, “Grants and Cooperative Agreements with State and Local Governments”

XXVII. OMB Circular A-110, “Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations”

XXVIII. OMB Circular A-122, “Cost Principles for Non-Profit Organizations”

XXIX. OMB Circular A-123, “Management’s Responsibility for Internal Control”

XXX. OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations”

1-6. Definitions

I. Abandonment - The giving up of title in favor of those in possession. To give title to property to a possessor rather than move the property.

II. Accessory Items - Property that enhances or improves the function of a piece of equipment but is not essential to its operation.

III. Accountability - Property management function, which encompasses the receipt, assignment, record keeping, day-to-day control, physical inventory, and disposition of Accountable Property and certain expendable property which is tracked and accounted for such as, but not limited to, water, Meals Ready to Eat (MREs), cots and other commodities.

IV. Accountable Area - A jurisdiction that an Accountable Property Officer (APO) or Custodial Officer (CO) is assigned accountability and responsibility for; generally correlates to the FEMA Office or Division level, as defined by the Property Management Officer.

V. Accountable Property - Property: (a) with an acquisition cost of $500.00 or more;

(b) that is classified as sensitive; (c) for which controls and official property records are maintained; (d) for which physical inventories are conducted; or (e) that is otherwise assigned and accounted for.

VI. Accountable Property Officer (APO) - An individual designated in writing to maintain the accountability for FEMA property (in use or storage) in accordance with a prescribed system which shows the authorized debits, credits, and available balances on hand or obligated for use in such an activity. An APO must be a FEMA employee (DAE, CORE, PFT). Contractors may not be used to fulfill the APO roles and responsibilities.

VII. Agency Property Management Officer (APMO) - Director, Management Directorate Support Services & Facilities Management Division and is responsible to the Administrator, FEMA, for implementing and managing the Agency-wide Personal Property Management Program.

VIII. Acquisition - To obtain property through purchase, fabrication, lease or transfer (from other FEMA Offices, DHS Components or Federal Agencies).

IX. Acquisition Cost - The original cost, which includes any shipping and/or transportation costs to the Government of an item of Personal Property.

X. Acquisition Program Manager - A person designated by contract or FEMA letter by the Acquisition Services Division to be responsible for the acquisition of goods and services.

XI. Activity Address Code (AAC) - A distinct six-digit alphanumeric code assigned to identify specific units, activities, or organizations that have the authority to requisition and receive excess or surplus property.

XII. Agency Property Management Officer (APMO) - Director, Mission Support Bureau Support Services & Facilities Management Division and is responsible to the Administrator, FEMA, for implementing and managing the Agency-wide Personal Property Management Program

XIII. Approval Authority - Any individual authorized to approve the expenditure of organizational funds for the acquisition of property.

XIV. Assemblies and Spare Parts - Items that are purchased, stored and issued in the support of operating equipment and which lose their separate identity as they become installed in the main item of the operating equipment. The accounting for these items is much the same as raw materials that become classified as real property when they become part of the building structure. Some of these assemblies and spare parts are recoverable items of high value and are issued on a one-to-one basis (e.g., new part is issued, old part is turned in). Until these items are utilized, they will be considered Accountable Property and will be barcoded and tracked accordingly. If the item is considered Accountable Property based upon the current criteria, it will be entered into the official system of record.

XV. Assembly - A group of two or more physically connected or related parts, which is capable of disassembly (e.g., carburetor, power pack, or amplifier). Items that are purchased, stored, and issued in support of operating equipment, and lose their separate identity when installed in the operating equipment.

XVI. Board of Survey - A committee of a varying number of members, representing select FEMA Offices and the FEMA Security Branch, that is responsible to investigate incidents of lost, stolen, damaged, or destroyed Accountable Property within FEMA.

XVII. Cannibalization - The removal or dismantling of parts or components from an item for further use.

XVIII. Capitalization - A term that describes the function of recording the total acquisition cost of an item in the general ledger of an agency’s financial accounts to accurately reflect the agency’s investment in the asset.

XIX. Capitalized Property - Accountable Personal Property that has an expected service life of two or more years and a value over a given capitalized threshold, which is recorded in the FEMA General Ledger as a major investment or asset.

XX. Capitalized Threshold - A financial management term that establishes a dollar amount that organizations use to record an item of accountable Personal Property that is subject to depreciation on accounting or property records.

XXI. Causative Research - An investigation of variances in transactions. The investigation consists of a complete review of all transactions since the last inventory or last reconciliation between custodial records and accountable records.

Causative research ends when the cause of the variance has been determined or when, after review of transactions back to the last physical inventory or reconciliation, no conclusive findings are possible.

XXII. Component - A combination of parts, manufactured and mounted together, that can be tested, replaced as a unit, or repaired (for example, starter, generator, fuel pump or circuit board). Until these items are utilized, they will be considered Accountable Property and will be barcoded and tracked accordingly. If the item is considered Accountable Property based upon the current criteria, it will be entered into the official system of record.

XXIII. Consumable Property - An item of supply which is consumed in use (e.g., paint, rations, water, office supplies, cleaning and preserving materials, and fuel) or which loses its separate identity when merged into another entity (e.g., nuts and bolts, repair parts, spares, construction materials, components and assemblies, etc.).

Consumables are considered to be expendable when issued and do not require formal accountability after they have been issued from the system of record.

XXIV. Continuous or Inventory by Exception - Within a specified period of time, all movement of property (transfers, custody receipt changes, etc.) constitutes verification that the item has been touched and is accounted for. At the end of that period, only those items that have not already been touched in that period will have to be physically inventoried.

XXV. Contracting Officer - A Federal employee with the authority to enter into, administer, or terminate contracts; make related determinations and findings; and appoint Contracting Officer’s Technical Representatives. This individual is also authorized, by virtue of position or by appointment, to perform the functions assigned by the Federal Acquisition Regulation and the Homeland Security Acquisition Regulation.

XXVI. Contracting Officer’s Technical Representative (COTR) - A Federal employee, designated in writing by the Contracting Officer, who is appointed to perform technical functions under the contract, including inspection and acceptance of supplies or services.

XXVII. Contractor Acquired Property - Property acquired or otherwise provided by the contractor for performing a contract and to which the Government has title if so provided in the contract.

XXVIII. Control - The ongoing function of maintaining physical oversight and surveillance of Personal Property throughout its complete life cycle, taking into account the environment in which the property is located and its vulnerability to theft, waste, fraud, or abuse.

XXIX. Custodial Area - A subdivision of an accountable area that a Custodial Officer is assigned responsibility and accountability for; the area could be defined by physical characteristics or based on program requirements.

XXX. Custodial Officer (CO) - A person designated in writing, to have day-to-day responsibility for the issuance, utilization, maintenance, protection, and disposition of all accountable Personal Property for which the CO is responsible. The CO is responsible for issuing sub-hand receipts for Personal Property and reporting to the APO any changes (acquisitions, transfers, disposals, etc.) affecting the property for their organizational use in a timely manner but not later than 24 hours after a change has occurred.

XXXI. Custodian - A hand receipt holder of Personal Property that has been issued for the holder’s personal use. The Custodian has personal responsibility for its proper utilization, maintenance and protection, and may be held financially liable for issued property that has been lost, stolen, damaged or destroyed due to negligence, misconduct, or unauthorized use.

XXXII. Custody Receipt - A signed document by the Custodian acknowledging acceptance of and responsibility for items of property listed thereon that is issued for use and return, if required.

XXXIII. Custodial Record - Written or electronic documentation that correlates to the official property record in the Personal Property management system for each item of Accountable Property maintained by an APO or Custodial Officer; may be in the form of FEMA or General Services Administration (GSA) forms that authorize such transactions as transfers, physical movement, final disposition, or other records such as maintenance reports.

XXXIV. Cyclic Inventory - The scheduled counting of a specific portion of an activity’s property during a given period of time (e.g., quarterly, monthly) to cover the entire account within a one-year period.

XXXV. Dangerous Property - Items of potential harm, such as weapons, ammunition, or dual-use property that can be converted to terrorist use.

XXXVI. Demilitarization - The act of demilitarizing the military offensive or defensive characteristics inherent in certain types of equipment or material so as to prevent their further military or lethal use.

XXXVII. Depreciation - The systematic rational allocation and periodic accounting entries made in the financial records to reflect decreases in the value of property through age, wear, deterioration, or obsolescence over its estimated useful life.

XXXVIII. Disposal - The disposition of excess or surplus Personal Property through donation, sale, abandonment, or destruction.

XXXIX. Disposal Condition Code - GSA established standard assigned to a property asset indicating its physical condition.

XL. Disposition - Action taken to complete the transfer of property from one hand receipt to another.

XLI. Disposable Items - Items that are discarded when they become inoperable.

XLII. Donable Personal Property - Surplus Personal Property under the control of FEMA or another executive agency except: (a) property exempted by the Administrator of General Services; (b) agricultural commodities, food, cotton or woolen goods exempted by the Secretary of Agriculture; (c) property in trust funds, and (d) non-appropriated fund property.

XLIII. Donee - (a) An armed service educational activity; (b) a State, political subdivision, municipality, or tax-supported institution action on behalf of a public airport; (c) a public agency using surplus Personal Property in carrying out or promoting for the residents of a given political area one or more public purposes such as conservation, economic development, education, parks and recreation, public health, and public safety; (d) eligible nonprofit tax-exempt educational or public health institutions;

(e) the American Red Cross; and (f) any organization that receives appropriated funds for programs for older individuals under the Older American Act of 1965, as amended under Title IV or Title XX of the Social Security Act, or under Titles VIII and X of the Economic Opportunity Act of 1964 and the Community Services Block Grant Act.

XLIV. Durable Property - An item of supply which is reused until it is no longer capable of use, but which is not considered accountable Personal Property (e.g., computer keyboards, computer mice, small office equipment, furniture). Durables are tracked by informal means when issued, but do not require formal accountability after they have been issued from a stock record account.

XLV. End Item - A complete product or piece of equipment (final combination of assemblies, subassemblies, components, modules, and parts) that is designed to perform a specific operational function and is ready for its intended use (e.g., truck, radio or generator).

XLVI. Equipment - Accountable nonexpendable end items required to perform an organization’s or unit’s mission; includes property, such as administrative, operating, and household equipment; or property that is mechanized, usually having a manufacturer’s serial number affixed.

XLVII. Excess Personal Property - Any Personal Property under the control of a FEMA organization that is not required or needed by that organization to discharge its responsibilities, as determined by the head of that organization. Excess can be offered to other Federal agencies (OFAs) through GSA after screening within DHS.

The FEMA PMO or APO in possession of the property will contact the owning entity, or appropriate Distribution Center (DC) that normally furnishes like items, if owning entity is unknown, for disposition instructions for all property procured with Disaster Relief Fund (DRF) (also referred to as Fund 6) monies. Any disposition instructions must be approved in writing by the appropriate owning entity or DC and attached to the item’s records.

XLVIII. Exchange/Sale Property - Property that has commercial or trade-in value which can be sold or exchanged and the proceeds of the sale or exchange applied to the acquisition of like item replacement property within a prescribed period of time after sale as set forth in the FMR.

XLIX. Expendable Property - Property which has an expected service life of less than one year and when it is consumed, loses its identity, or becomes an integral part of another item of property. Until these items are utilized, they may be considered Accountable Property and will be barcoded and tracked accordingly. If the item is considered Accountable Property based upon the current criteria, it will be entered into the official system of record.

L. Fair Market Value - The best estimate of the current value/gross proceeds that would be recovered if property were sold through use of competitive bidding.

LI. Federal Information Processing Equipment - Any equipment, such as computers and ancillary equipment or interconnected system or subsystem used in the automatic acquisition, storage, manipulation, management, movement, control, display, switching, interchange, transmission, or reception of data information.

LII. Federal Management Regulation (FMR) - The FMR is the successor regulation to the Federal Property Management Regulation (FPMR). It contains updated regulatory policies originally found in the FPMR. However, it does not contain FPMR material that described how to do business with the General Services Administration (GSA).

LIII. Field Establishment - An organizational unit or element located outside of the FEMA Headquarters’ immediate geographical area, such as the Mobile Emergency Response Support (MERS) Detachments, Joint Field Offices, Special Facility, National Emergency Training Center, and the Strategic Storage Areas.

LIV. Federal Property Management Regulations (FPMR) - FPMR governs and guides Federal Agencies in prescribing regulations, policies, procedures, and delegations of authority pertaining to the management of property, records, and other programs and activities of the type administered by the GSA. The FPMR is published in the Federal Register in both loose leaf and electronic form, and in 41 CFR Chapter 101 in cumulative form. The FPMR is being replaced incrementally with the FMR, 41 CFR Chapter 102.

LV. Federal Recipient - Any executive agency or any establishment in the legislative or judicial branch of the Government (except the Houses of Congress, the Architect of the Capitol, and any activities under their direction).

LVI. Fixed Facility - FEMA operation conducted out of a facility or location normally expected to be utilized long-term and not tied directly to a specific event. Examples, including but not limited to, Distribution Center, Regional Office, Long Term Recovery Office, National Processing Service Center (NPSC).

LVII. Fund Code - A 16-digit FEMA financial accounting code.

LVIII. Furnishings - Articles which supplement office or household furniture and augment the utility of assigned space. These articles include carpets and rugs, desk trays, lamps, mirrors, shower and window curtains, and waste receptacles.

LIX. Furniture - Office and household items normally associated with occupancy and use in areas such as offices, conference and reception rooms, waiting rooms, lobbies, libraries, and living areas. Such items include bookcases, beds, buffets, china cabinets, chairs, chests, credenzas, desks, filing cabinets and sections, hat and coat racks, tables, telephone cabinets, safes and security cabinets, and wardrobes.

LX. General Ledger - A fiscal record which is comprised of several control accounts that reflect the dollar value of capitalized Personal Property on hand.

LXI. Government Bill of Lading (GBL) - A Government document used to procure and identify freight and cargo transportation and required services from commercial carriers for the movement of material at Government expense.

LXII. Government-Furnished Property (GFP) - Property in the possession of or directly acquired by the Government, which has title, and which is subsequently made available to a contractor in the performance of a Government contract. GFP is only allowable if stated in the Statement of Work (SOW).

LXIII. Grant - Grants are a form of financial assistance awarded by an agency for purposes specified in the grant documents.

LXIV. Gross Negligence - An extreme departure from the course of action expected of a reasonably prudent person (all circumstances considered) accompanied by a reckless, deliberate, or wanton disregard for the foreseeable consequences of that act.

LXV. Hand Receipt - A signed document by the Custodian acknowledging acceptance of and responsibility for items of property listed thereon that is issued for use and return, if required.

LXVI. Hazardous Property - Personal Property components or material that are deemed hazardous, chemical substances or mixtures, or hazardous waste as defined under the Hazardous Materials Transportation Act, the Resource Conservation and Recovery Act, or the Toxic Substances Control Act as well as weapons, munitions, explosives. Such items are recognized by material safety data sheets or hazardous material information sheets.

LXVII. Idle Personal Property - Personal Property that is not being used, has not been used recently, and does not have an expected future use. After this determination, the property may be considered excess.

LXVIII. Inventory - A periodic inspection and count of Personal Property for the purpose of verifying that the quantities actually on hand are in agreement with the quantities shown in the official system of record.

LXIX. Joint Field Office (JFO) - A temporary location in a disaster area staffed with Government personnel (Federal, State, and local) and private sector personnel who direct and coordinate relief activity.

LXX. Leased Personal Property - Personal Property acquired through a lease from an entity following current Department leasing guidelines and orders.

LXXI. Life Cycle Management - All direct costs associated with a program and indirect costs that can be linked to a program. Life Cycle management includes certifications of reviewing officials on all relative documentation.

LXXII. Logistics Information Management System (LIMS) - LIMS is currently the official Agency automated property management system. LIMS provides materiel management capabilities to support inventory control, property utilization and disposal, logistics provisioning, command and control of assets, and property accountability for both disaster and non-disaster operations. LIMS use is required for all Accountable Property until its successor is implemented.

LXXIII. Lot Number - An identification number used to identify a category of consumable property items.

LXXIV. Maintenance - The act of cleaning, servicing, and repairing equipment to ensure that items are in operational condition.

LXXV. Materials - Property which may be used during construction, manufacture, or repair. Materials may include such items as lumber, paint, raw steel, processed steel, parts, and components.

LXXVI. Metrics - Measurement tools developed to analyze and evaluate the status and the effectiveness of various parts of a property management system.

LXXVII. Micro-Purchase - An acquisition of supplies or services using a purchase card, the aggregate amount of which does not exceed the micro-purchase threshold as prescribed in the Federal Acquisition Regulation or the Homeland Security Acquisition Regulations (currently $3,000).

LXXVIII. Mission Assignment - A directive issued to a Federal agency by the FEMA Regional Administrator (RA); the Assistant Administrator, Disaster Operations Directorate;

or the FEMA Administrator, directing completion by that Federal agency of a specific task and citing funding, other managerial controls, and guidance. Mission assignments are issued by FEMA in anticipation of, or in response to, a Presidential declaration of a major disaster or emergency.

LXXIX. Module - A combination of parts (manufactured and mounted) that can be tested, replaced as a unit, or repaired. The term “module” is normally associated with IT equipment.

LXXX. Movement - Property undergoing a change in physical location and/or change in property Custodian, Custodial Officer or Accountable Property Officer.

LXXXI. National Stock Number (NSN) - A 13-digit catalog code consisting of a 4-digit Federal class code and 9-digit national item identification number.

LXXXII. National Utilization Officer (NUO) - A Government employee assigned responsibility to promote the use of available excess Personal Property, and interact as necessary with the General Services Administration in the administration of the Federal Excess Property Disposition Program.

LXXXIII. Negligence - A departure from the course of action to be expected of a reasonably prudent person (all circumstances considered) accompanied by a carelessness or disregard for the foreseeable consequences of that act.

LXXXIV. Nonexpendable Property - Property which has a continuing use, is not consumed in use, has an expected service life of one or more years, or has an acquisition cost of $500 or more.

LXXXV. Non-capitalized Property - Property that has an acquisition cost below FEMA’s capitalization threshold. Non-capitalized property is not recorded on the FEMA General Ledger.

LXXXVI. Non-Federal Agency - An activity that receives excess property through a Federal sponsor that is neither a Federal agency nor a donee.

LXXXVII. Non-reportable Property - Excess property that is not required to be formally reported to GSA, such as perishables, property dangerous to public health and safety, scrap/salvage, property determined to be classified or otherwise sensitive for reasons of national security, as determined by the Administrator, FEMA.

LXXXVIII. Object Classification Codes - A uniform financial classification used in all Federal Government transactions to describe the type of goods or services purchased, (e.g., contractor compensation, supplies, material, and equipment) in order to relate the purchase to the agency's budget.

LXXXIX. Obligation - A legal reservation of funds based on a known or estimated dollar amount which will require payment. An obligation is established as a result of an order placed, contract awarded, service received, or other type of transaction that will require the disbursement of Government funds.

XC. Operating Equipment - Reproduction and printing equipment, automobiles, trucks, lift trucks, machine tools, woodworking tools, power lawn mowers, power cleaning equipment, and other items.

XCI. Organizational Element - A function, unit, or activity within FEMA that has property management responsibilities.

XCII. Part - An item forming a part of an assembly or subassembly that cannot normally be disassembled or repaired, or is of such design that disassembly or repair is impractical. Sometimes referred to as “spares” or “spare parts.”

XCIII. Pecuniary Liability - The responsibility of an individual for the reimbursement of the monetary value of lost, stolen, damaged, or destroyed Government property.

XCIV. Personal Property - Accountable Property of any kind except real property. For purposes of this Manual, the term also excludes records of the Federal Government.

It does not include property that is incorporated in or permanently affixed to real property. There are two categories of Personal Property: Expendable and Nonexpendable.

XCV. Personal Property Management System - Computer database used to record relevant data for accountable Personal Property; some systems also allow the user to perform other Personal Property management-related functions (e.g., transfer).

XCVI. Personally Charged Property - Property that is in the temporary possession of authorized persons.

XCVII. Physical Inventory - A periodic inspection and count of Personal Property for the purpose of verifying that the condition and quantities actually on hand are in agreement with the condition and quantities shown in the official system of record.

XCVIII. Property Administrator (PA) - Designated and properly trained property management professionals who serve as liaisons between contractors and FEMA.

XCIX. Property Management - Those functions of the Government which deal with the acquisition, control, protection, utilization, and disposal of Government property.

C. Property Management Officer (PMO) - An individual designated in writing to manage the Personal Property (in use or in storage) assigned to an organization or activity under the PMO’s jurisdiction.

CI. Purchase Card - Used by purchase cardholders to make micro-purchases (under $3,000) in accordance with DHS Management Directive 0760, “Government Purchase Card Program.”

CII. Purchase Cardholder (P-Cardholder) - A Government employee who is a warranted Contracting Officer or authorized Ordering Official under the purchase card program, and who holds a Government Purchase Card.

CIII. Radioactive Material - Any item or material that is, in itself, radioactive or that is contaminated with radioactive material giving readings in excess of background radiation as measured on an instrument designed specifically for the type of radiation being emitted.

CIV. Real Property - Real property consists of lands, improvements to lands, buildings and facilities (including improvements and additions), and utility systems. It includes equipment affixed and built as an integral part into a facility. It does not include removable plant equipment.

CV. Receiving Officer (RO) - An individual designated in writing, and specifically trained to receive, inspect, certify the identity, quantity, and condition of items delivered to an organization. This individual is also responsible for ensuring that receipts are accurately recorded on receiving documents before such documents are passed to the APO for posting to the official system of record.

CVI. Recycling - The recovery of raw materials from property for the purpose of using them again.

CVII. Reconciliation - The process of getting individual property records in the Personal Property management system fully consistent with the actual status of the Personal Property, including the asset’s physical location, actual acquisition cost, etc.

CVIII. Repair Part - Any part, assembly, subassembly, or component required for installation in the maintenance or repair of an end item, subassembly, or component. Until these items are utilized, they may be considered Accountable Property and will be barcoded and tracked accordingly. If an item is considered Accountable Property based upon the current criteria, it will be barcoded and entered into the official system of record.

CIX. Reportable Property - Excess property that must be reported promptly to GSA on a SF120 with descriptions in sufficient detail to permit transfer or sale without further reference to the holding agency, such as information systems equipment, furniture, or vehicles.

CX. Residual Personal Property - Excess, surplus, salvage, or scrap property which may result from engineering changes, parts, and components remaining after completion of production at a contractor’s facility, or excess parts caused by economic order quantities that exceed actual requirements.

CXI. Responsibility - The obligation of a person for the proper custody, care, and safekeeping of Government property in or under their possession or supervision.

CXII. Review Board - A group of employees who have management oversight of the property management program and conduct reviews during the Report of Survey process.

CXIII. Risk of Loss - Liability or responsibility for bearing the cost of loss, damage, theft or destruction of Government property.

CXIV. Revocable License Agreement (RLA) - An agreement signed by a recipient of Government property upon receipt which explains the recipient’s responsibilities, and circumstances under which FEMA may terminate the recipient’s right to utilize the Government property.

CXV. Salvage Personal Property - Personal Property that has some value in excess of its basic material content, where its repair or rehabilitation is impracticable (estimated repair or rehabilitation will cost in excess of 65 percent of the acquisition cost).

CXVI. Scrap Personal Property - Personal Property that has no value except for its basic material content.

CXVII. Sensitive Items - Those items, regardless of value, that require special control and accountability because of susceptibility to unusual rates of loss, theft, or misuses, or due to national security export control considerations. Items include, but are not limited to, weapons, ammunition, explosives, classified property, laptops, computers, personal digital assistants, other information technology equipment and removable components with memory capability. Includes spare equipment items held as replacement spares for equipment in current use in FEMA or DHS programs.

CXVIII. Special Inventory - A scheduled physical inventory of selected items for a specific purpose.

CXIX. Spare - An individual part, assembly, subassembly, or component supplied for the maintenance or repair of systems or equipment. Until these items are utilized, they may be considered Accountable Property and will be barcoded and tracked accordingly. If an item is considered Accountable Property based upon the current criteria, it will be barcoded and entered into the official system of record.

CXX. Spot Inventory - An unscheduled physical inventory conducted to determine the accuracy of agency records.

CXXI. State Agency for Surplus Property - The State agency designated under State law to receive Federal surplus Personal Property for distribution to an eligible donee within the State as authorized by 40 U.S.C. 549 and under regulations issued by GSA.

CXXII. Stock Record Account - The records of property held by an activity.

CXXIII. Supplies - All property that is: (a) consumed or expended within one year after being put to use; (b) converted in the process of construction or manufacturing; (c) used to form a major part of another item of equipment or fixed property; or (d) of limited value, such as calendar standards, carafe sets, pen sets, telephone list finders, and waste receptacles.

CXXIV. Surplus Personal Property - Any Personal Property that is determined by GSA to have no Federal requirements.

CXXV. Surplus Release Date - Normally 21 days after the property is reported as excess property to the General Services Administration, this is the date upon which the property will be available for donation after being screened by the Federal agencies.

CXXVI. Survey - The process by which a determination is made as to how property was lost, stolen, damaged, or destroyed.

CXXVII. Survey Board - Three or more FEMA employees (must be odd number) who have been selected to conduct impartial investigations and/or causative research into the facts surrounding the loss, theft, damage, or destruction of Government property.

CXXVIII. Survey Official - FEMA employee who has been selected to conduct impartial investigations and/or causative research into the facts surrounding the loss, theft, damage, or destruction of Government property.

CXXIX. Temporary Facility - FEMA operation conducted out of a facility or location normally expected to be shut down upon conclusion of an event or as soon as practical. Examples include, but not limited to, IOF, ISB, JFO, DRC.

CXXX. Transfer - A change in accountability jurisdiction, through a change in property Custodian to another DHS Component, Federal agency or FEMA location.

CXXXI. Useful Life - The normal operating life of an asset in terms of utility to the owner.

CXXXII. Utilization - The identification, reporting and transfer of excess Personal Property among Federal Agencies to fill current or future authorized requirements instead of filling them through use of procurements of new items.

CXXXIII. Wall-to-wall Inventory - Complete counting of all items within a site/facility as of a scheduled date.

1-7. Responsibilities

This section provides an overview of the main duties and responsibilities of all property management personnel and applies to the personnel of both disaster sites and fixed facilities during disaster and non-disaster operations.

I. The Administrator, FEMA, shall:

A. Ensure that a program is established to manage the Personal Property assigned to FEMA and that the Agency adheres to the Government authorities and regulations governing the management of Personal Property owned, leased, rented, or borrowed by the Government.

II. The Director, Support Services and Facilities Management Division, shall:

A. Serve as the APMO and be responsible to the FEMA Administrator for implementing and managing the Agency-wide Personal Property Management Program. The Director may delegate the APMO duties to the Chief, Personal Property and Services Section, who is designated as the Deputy Agency Management Officer (DAPMO).

B. Develop agency-wide personal property management policies and proactively identifying and resolving/correcting FEMA-wide property-related issues, problems and discrepancies.

C. Evaluate Board of Survey reports and provide advice and guidance to the Survey Board or Survey Official.

III. The Chief, Personal Property and Transportation Section, is designated the Deputy Agency Property Management Officer (DAPMO) and as the FEMA National Utilization Officer (NUO) and may delegate the duties. The Chief, Personal Property and Transportation Section may delegate the DAPMO duties. NUO responsibilities include promoting the reutilization of available excess personal property from known sources, and providing all required property management related reports to DHS and GSA, as required. The DAPMO ensures that the Personal Property Management Program is well executed and shall:

A. Develop Agency-wide Personal Property management policies.

B. Assess the qualifications of Property Management Officers (PMOs) and ensure that fully qualified PMOs are selected and appointed in writing.

C. Ensure that APOs are formally trained and appropriately credentialed in the subject matter of property management (e.g., track, identify, and account for property and the utilization and disposal of Personal Property).

D. Determine property-related issues, problems, and discrepancies on a FEMA-wide basis and provide resolutions to correct them.

E. Establish internal controls to ensure compliance with the policies and procedures as set forth in this Manual. Property management personnel will ensure that proper security controls are in place. This system will include a review and analysis team to ensure that inventory controls and accountable records are maintained to standard.

F. Develop guidelines and procedures to conduct and reconcile physical inventories on an annual basis, with completion prior to October 1 of each fiscal year.

G. Maintain official records of designation letters, certification results, and inventory results.

IV. Deputy Agency Property Management Officers (DAPMOs) shall:

A. Provide all required property management-related reports to DHS and GSA, as required.

B. As National Utilization Officers (NUOs),

1. Receive and disseminate excess property reports for internal screening among DHS Components.

2. Control access to GSA’s Computers for Learning website for FEMA.

3. Control access to GSA’s GSAXcess® website for FEMA.

4. Request issuance of Activity Address Codes from GSA, as necessary for use in the

GSAXcess® system.

V. The Assistant Administrator, Logistics Management Directorate, shall

A. Either directly or through delegation, authorize FEMA offices to lend or donate equipment purchased under mission assignments to state and local governments to meet immediate threats to life or property resulting from a disaster.

B. Ensure that only qualified and properly…