(U) NGAM 4160.1_Accountability & Mgmt of Property Plant Equip and Other Accountable Property_ Update_2.pdf

UNCLASSIFIED

National Geospatial-Intelligence Agency

MANUAL

NUMBER 4160.1

16 May 2017 Administrative Update 2, 05 April 2024

SI

SUBJECT: Accountability and Management of Property, Plant, Equipment, and Other

Accountable Property

References: See Enclosure 1.

1. PURPOSE: This Manual:

a. Assigns responsibilities and provides procedures that comply with DoD Property accountability and financial management regulations in accordance with (IAW) Reference (d e).

b. Outlines requirements that reflect accountability of property management, including the documentation of lifecycle events and transactions. Total Asset Management (TAM) uses a holistic, inclusive, and coordinated approach to managing assets. It coordinates asset-related business processes across multiple business units, integrates asset-related information systems, and adopts best practices for maintaining and using information.

c. Implements, standardizes, and provides procedures for Acquire to Retire (A2R) lifecycle property management through the PeopleSoft Asset Management (PS-AM) System as the TAM Accountable Property System of Record (APSR), which ensures the effective and efficient management of NGA’s accountable assets IAW References (d e), (e f), and (i n).

2. APPLICABILITY. This Manual applies to:

a. NGA civilian employees, military service members, other government agency personnel assigned to NGA, and contractors, hereinafter referred to as personnel.

b. All personnel responsible for managing assets, regardless of the method of procurement. This includes Accountable Property Officers (APO), Senior Property Administrators, Property Administrators (PA), Program Managers (PM), Program Asset Managers (PAM), Asset Custodians (AC), Plant Clearance Officers (PLCO), Contracting Officers/Contracting Officer Representatives (CO/COR), and any other personnel with a role in NGA’s property management processes.

NGAM 4160.1

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3. DEFINITIONS. See Glossary.

4. RESPONSIBILITIES. See Enclosure 2.

5. PROCEDURES. See Enclosures 3 through 11.

6. EFFECTIVE DATE. This Manual is effective on the date of signature.

Allison W. Hall

Director Security and Installations Directorate

Enclosures

1. References

2. Responsibilities

3. TAM System Access and Training

4. Obtaining Access to PeopleSoft Asset Management

5. Monitoring Asset Acquisitions

6. Receipt of Goods and Service

7. Asset Staging

8. Asset Placement into Service

9. Asset Management

10. Disposition of Assets

11. Accountability for Contractor-Acquired Property, Government-Furnished Property, and Property in Possession of Contractors Glossary Acronym List

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TABLE OF CONTENTS

CHANGE LOG

ENCLOSURE 1: REFERENCES

ENCLOSURE 2: RESPONSIBILITIES ......................................................................... 7 8 Director, Installation Operations Office ......................................................................... 7 8

Chief, Enterprise Property Management ...................................................................... 7 8

Chief, Installations Operations Office – East/West ........................................................ 8 9

Accountable Property Officer ...................................................................................... 9 10

Senior Property Administrator ..................................................................................... 9 10

Property Administrators .............................................................................................. 9 11

Program Managers

Program Asset Managers ......................................................................................... 13 14

Asset Custodians ..................................................................................................... 14 15

Plant Clearance Officers ........................................................................................... 14 16

Director, Office of Contract Services ......................................................................... 15 17

Contracting Officers .................................................................................................. 16 17

Contracting Officer Representatives ......................................................................... 16 18

Director, Chief Information Officer and Information Technology Services… ............................................................................................. 17 18

Chief, Financial Management, Property, Plant, and Equipment ................................ 18 20

Chief, Communication Security Program Office ........................................................ 18 20

ENCLOSURE 3: TAM SYSTEM ACCESS AND TRAINING .................................... 20 21

ENCLOSURE 4: OBTAINING ACCESS TO PEOPLESOFT ASSET MANAGEMENT

................................................................................................................................. 21 22

ENCLOSURE 5: MONITORING ASSET ACQUISITIONS ....................................... 22 23

ENCLOSURE 6: RECEIPT OF GOODS AND SERVICES ....................................... 23 24

APPENDIX 1: PRODUCTION, DISTRIBUTION, CONTROL, AND BARCODE

USAGE .......................................................................................................... 26 27

APPENDIX 2: CREATING THE ASSET DELIVERY REPORT...................... 28 29

ENCLOSURE 7: ASSET STAGING ......................................................................... 31 32

ENCLOSURE 8: ASSET PLACEMENT INTO SERVICE ......................................... 32 33

ENCLOSURE 9: ASSET MANAGEMENT ................................................................ 33 34

APPENDIX 1: INFORMATION TECHNOLOGY HARDWARE MANAGEMENT

...................................................................................................................... 36 37

APPENDIX 2: DOCUMENTING MOVES, TRANSFERS, AND LOANS ....... 38 38

APPENDIX 3: CONDUCTING AND DOCUMENTING INVENTORIES ......... 39 40

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APPENDIX 4: MANAGING HERITAGE ASSETS .......................................... 41 44

APPENDIX 5: MAINTAINING PROPERTY RECORDS AND SUPPORTING

DOCUMENTATION ....................................................................................... 42 45

APPENDIX 6: PROPERTY ACCOUNTABILITY FOR CONTROLLED

CRYPTOGRAPHIC ITEMS ........................................................................... 43 46

ENCLOSURE 10: DISPOSITION OF ASSETS ........................................................ 44 47

APPENDIX 1: LOST, DAMAGED, OR DESTROYED PROPERTY

IMPLEMENTING INSTRUCTIONS ............................................................... 50 53

ENCLOSURE 11: ACCOUNTABILITY FOR CONTRACTOR-ACQUIRED PROPERTY,

GOVERNMENT-FURNISHED PROPERTY, AND PROPERTY IN POSSESSION OF

CONTRACTORS...................................................................................................... 52 55

APPENDIX 1: CONTRACT PROPERTY ADMINISTRATION ....................... 56 59

APPENDIX 2: INCOMING CONTRACT PROPERTY MANAGEMENT

FLOWCHART ................................................................................................ 62 65

APPENDIX 3: INCOMING PROPERTY LOSS FLOWCHART ...................... 63 66

GLOSSARY ............................................................................................................. 64 67

ACRONYM LIST ...................................................................................................... 70 74

CHANGE LOG

Change Type

Change Date

Revised By

Pages Affected

Change Description

1-1 02/28/2024 DXCI 3-4 Updated Table of Contents.

1-2 02/28/2024 DXCI 6-7 Updated References.

1-3 02/28/2024 DXCI

8-10, 13- 14, 17, 19, 22, 34, 37, 39, 45, 54, Updated referencing.

1-4 02/28/2024 DXCI 8, 11, 18

Updated titles and organizational names.

1-5 02/28/2024 OPR

9, 16, 38-

39, 47 Removed language tied to references that are no longer valid.

1-6 02/28/2024 DXCI

9, 38, 44, 49, 52, 75

Updated NGA Campus East (NCE) to NGA Washington and NGA Campus West (NCW) to NGA St. Louis and NGA Arnold.

1-7 02/28/2024 DXCI 13-14, 22 Updated website links.

1-8 02/28/2024 OPR 39

Inserted the following language for loans: The AC is required to complete and submit a DD 1149 to TAM Inbox at TAM1@coe.ic.gov.

1-9 02/28/2024 DXCI 39, 44-46 Updated Appendix numbering.

1-10 02/28/2024 DXCI 42-43

Appendix 4 to Enclosure 9 removed and added to NGAI 5200.3, “Firearms, Ammunition, and Less- Lethal Devices.”

1-11 02/28/2024 DXCI 54, 74

Deleted Agency Element (AE) for consistency with Corporate Policy terminology.

1-12 02/28/2024 DXCI 67-74

Updated glossary terms, acronyms, and referencing.

2-1 04/05/2024 DXCI

1, 6-13, 15-19, 33- 34, 36-37, 39, 42-43, 45, 48-49, 51-52, 56, 64-70

Updated reference lettering.

2-2 04/05/2024 DXCI 3-4 Updated Table of Contents.

2-3 04/05/2024 DXCI 8, 15 Updated paragraph numbering.

2-4 04/05/2024 OPR 34, 39

Updated semi-annual to annual and added appropriate reference.

ENCLOSURE 1

REFERENCES

(a) Federal Acquisition Regulation (FAR), current edition

(b) Defense Federal Acquisition Regulation Supplement (DFARS), current edition

(c) DoD Instruction (DoDI) 4161.02, “Accountability and Management of Government

Contract Property,” 27 April 2012, Incorporating Change 2, 31 August 2018 (d e) DoDI 5000.64, “Accountability and Management of DoD Equipment and Other

Accountable Property,” 27 April 2017, Change 3, 10 June 2019 (e f) DoDI 5010.40, “Managers’ Internal Control Program Procedures,” 30 May 2013, Incorporating Change 1, 30 June 2020 (f g) DoDI 8320.04, “Item Unique Identification (IUID) Standards for Tangible Personal

Property,” 03 September 2015, Incorporating Change 3, 27 August 2019 (g h) DoD 7000.14-R, “Department of Defense Financial Management Regulation, Volume 12, Chapter 7: Financial Liability for Government Property Lost, Damaged, Destroyed, or Stolen,” January 2021

(h m) NGA Instruction (NGAI) 5100.1, “NGA Acquisition Regulation Implementation (NARI),” 13 July 2016, as amended

(i n) NGAI 7260.1, “Cost Accumulation Framework (CAF),” 20 April 2016 (j o) NGAI 8040.2 “Records Management Program,” 21 October 2020 (k p) NGA Directive 5216, “Security Control for Information Technology and Electronic

Equipment,” 16 January 2019, Administrative Update 2, 01 February 2023

(U//FOUO)

(l r) NGA Manual 4160.3, “Investigation of Lost, Damaged, Destroyed (LDD) or Stolen Government Property,” 31 December 2015, Administrative Update 2, 28 February 2024

(m s) NGAI 8010.1, “Information Systems Risk Management Framework,” 07 December 2021, Administrative Update 1, 15 March 2022

(n u) NGAI 8010.3, “Removable Media Management and Protection,” 30 August 2018, Administrative Update 2, 29 April 2022 (U//FOUO)

(o w) Committee on National Security Systems Instructions (CNSSI) No 4005, “Safeguarding Communication Security (COMSEC) Facilities and Materials,” 22 August 2011 (U//FOUO)

(p y) Intelligence Community Standard 500-34, “Electronic Waste Management and Disposal,” 08 November 2023 (U//FOUO)

ENCLOSURE 2

RESPONSIBILITIES

1. Director, Installation Operations Office (D/SIO).

a. Establishes accountability and custody processes for all property acquired, leased, or otherwise obtained throughout an asset’s lifecycle, including Controlled Cryptographic Items (CCI) and Government Property in the Possession of Contractors (PIPC) from initial acquisition and receipt through accountability and custody until the need for accountability of the property ceases through authorized means, including disposition or through a completed evaluation and investigation for property loss, IAW Reference (a).

b. Establishes an APSR that ensures internal control measures and achieves effective and efficient operations, reliable financial reporting, and compliance with applicable laws and regulations IAW Reference (e f).

c. Implements property management policies, standards, and performance measures, and monitors and evaluates NGA-wide performance to achieve and sustain effective accountability, management, control, and accurate financial accounting of government property IAW with Reference (d e).

d. Establishes the corporate property administration function when property administration is assigned to Security and Installations (SI), and allocates resources to administer government property on NGA contracts using DoD contracting authority IAW Reference (d e). SIOP is assigned the property administration for all NGA contracts when government property is provided or acquired IAW Reference (h m).

e. Requires all personnel entrusted with government property to be properly trained to their level of functional responsibility including initial mandatory training and annual refresher training.

f. Coordinates with the Communication Security (COMSEC) Program Office to maintain a list of COMSEC primary and alternate custodians with their assigned CCIs in

PS-AM.

g. Appoints, in writing, an APO.

2. Chief, Enterprise Property Management (C/SIOP).

a. Develops and provides standards, procedures, and guidance for the administration, execution, and implementation of the property administration function for all NGA property, plant, and equipment (PP&E); these standards, procedures, and guidance must meet mission requirements and provide effective oversight of government property in the possession of contractors IAW Reference (e f).

b. Designates or terminates, in writing, corporate PAs and PLCOs.

c. Considers experience, training, education, business acumen, judgment, character, and ethics in selecting qualified PAs and PLCOs. Minimum requirements include Defense Acquisition Workforce Improvement Act (DAWIA) certifications as follows:

(1) Senior Property Administrator – DAWIA Certified Industrial/Contract Property Management Level III.

(2) Property Administrator – DAWIA Certified Industrial/Contract Property

Management Level II.

(3) Plant Clearance Case Officer – DAWIA Certified Industrial/Contract Property

Management Level I.

d e. Ensures that assets are properly depreciated and that the accumulated depreciation is properly calculated to support quarterly and yearend financial reporting requirements IAW Reference (i n).

e f. Ensures that supporting documentation provided for capitalized assets includes evidence of value stated for the assets.

f g. Makes valuation adjustments in PS-AM for capital assets.

g h. Creates PP&E reports from PS-AM, as needed.

3. Chief, Installations Operations Office – East/West (C/SIOE/SIOW).

a. Designates secure storage spaces in all NGA-controlled facilities that are controlled and accessible only to authorized personnel for secure staging of equipment awaiting disposal or destruction.

b. Ensures that all personnel involved in E-Waste functions are properly trained and certified on disposal procedures and equipment.

c. Inventories and maintains receipt for all E-Waste transactions, including delivery and disposal requirements IAW References (j o) and (p y).

d. Processes disposal actions in PS-AM for all assets physically turned in through

NGA Washington, NGA St. Louis, and NGA Arnold and other disposal actions as directed by the PAs and PLCOs.

e. Prepares and maintains destruction certificates for all IT equipment destroyed

IAW Reference (j o).

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f. Ensures that all property records supporting disposition of assets are maintained IAW Reference (j o).

4. Accountable Property Officer.

a. Establishes and maintains NGA’s accountable property records, systems, and financial records relative to government property. This includes the requirement for maintaining a complete trail, suitable for audit, of all transactions and the ability to implement and adhere to associated internal controls.

b. Monitors changes to PS-AM for all required transactions as required (e.g., loan, etc.).

c. Assigns user access to PAM and AC in PS-AM upon receipt of NGA Form 4140-5, “NGA TAM User Access Appointment/Designation.”

d. Oversees the identification and tracking of accountable property through the acquisition, storage, utilization, transfer, and disposal of that property, including hard drives extracted during the sanitization processes.

e. Manages the NGA barcode program to ensure that accountable property is uniquely identified and marked upon receipt.

f. Manages the Lost, Damaged, Destroyed (LDD) Property Program by initiating inquiries through appropriate channels when property loss has been reported;

recommends actions to conduct inquiries or to improve processes as appropriate;

assists in investigations, as required; and processes liability investigations through completion IAW References (a) and (l r).

g. Oversees the development of all physical inventory fiscal year plans to ensure that NGA’s accountable property is inventoried as required IAW Reference (d e).

h. Certifies that property is properly assigned to a PAM and AC.

i. Oversees the stewardship transition when PAMs/ACs are reassigned to or depart from NGA.

5. Senior Property Administrator.

a. Develops policy and procedures for overseeing contract property management IAW Reference (d e).

b. Oversees and manages lifecycle processes for government-owned property used by contractors (e.g., government property in the possession of contractors).

6. Property Administrators (PA).

a. Perform property administration duties for all of NGA. Administer (review, assign, and manage) contracts and other procurement/non-procurement instruments IAW References (a) (b), and (h m) or other property-related requirements/terms and conditions.

b. Ensure the contractors identify a Contractor Property Manager (CPM) to manage the Contractor Acquired Property (CAP) or PIPC acquired through their contract or to manage the Government Furnished Property (GFP) provided to the contract. In the event the CPM cannot obtain access to the NGANet and PS-AM, the program office will designate the PAM or other government employee from the program management office/requiring activity to manage the government assets in the possession of the contractor.

c. Ensure the contractor physically inventories all NGA GFP in its possession on an annual basis. Personnel who perform the physical inventory must not be the same individuals who maintain the property records or have custody of the property unless the contractor’s operations are too small to do otherwise.

d. Ensure the contractor reports inventory results to Security and Installation, Installation Operations Office, Property Division at NGA/SIOP, Mail Stop N82-SIOP, 7500 GEOINT Drive, Springfield, VA 22150 to update PS-AM for each contract and subcontract that involves GFP.

e. Perform oversight of contractor property management systems, including review of contractor procedures.

f. Evaluate contractor responsibility and liability for property loss and either grant relief or recommend liability IAW Reference (l r).

g. Assist in reviews of other contractor business systems (e.g., material management accounting system and contractor purchasing system reviews) when requested and authorized by the CO.

h. Participate in pre- and post-award contract reviews, as required.

i. Verify contractor personnel performing the receiving process and barcode all NGA accountable assets immediately upon receipt and acceptance. Obtain barcode labels, or a series of numbers for use, from SIOP.

j. Ensure contractors accurately identify, value, and record assets on the Asset Delivery Report (ADR) upon receipt, and submit the ADR to SIOP for upload to PS-AM.

k. Ensure contractors submit ADRs electronically via the PeopleSoft On-Line ADR Process or the SIOP TAM mailbox (TAM1@coe.ic.gov).

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l. Ensure contractors submit supporting documentation to SIOP for the financial reporting of capital assets, such as purchase requests, delivery orders, invoices, packing lists, and DD Forms 250, “Material Inspection and Receiving Reports.”

m. Ensure contractors identify a CPM for contractor property administration.

n. Ensure contractors submit annual inventory reports to SIOP for reconciliation, initiation of discrepancy actions, and updates to PS-AM.

o. Ensure contractor valuation changes in capital assets, such as impairment and improvements, are provided to SIOP and Financial Management Comptroller’s Office (FMC) so that SIOP may properly adjust the asset value in PS-AM.

p. Ensure contractors identify LDD property in PS-AM and provide LDD reports to SIOP, or the CO, in a timely manner.

q. Evaluate contractors’ LDD property reports and recommend contractor liability. If required, relieve the contractor from liability for the loss and advise the CO of the results.

r. Provide advice and assistance on property-related matters to the procuring CO during acquisition planning, contract formation, and contract administration.

7. Program Managers.

a. Consistent with the requirements of References (c) and (h m), PMs are responsible for identifying GFP to be provided to contractors in order to allow the CO to incorporate and identify the GFP at contract formation.

b. Follow the management and disposal procedures for all E-Waste in acquisitions for Automated Information Systems (AIS), including developing the Security Plan (SP) with the assistance of the Information Security Officer (ISO) IAW Reference (p y).

c. Develop an A2R lifecycle asset management plan for the useful life of all assets in the program; the plan should include acquisition, operations and maintenance, and disposition and disposal procedures.

d. Collect and maintain documentation to support property being acquired, such as contracts/Military Interdepartmental Purchase Requests (MIPR); vendor invoices; DD Form 250, “Material Inspection and Receiving Reports”; DD Form 1155, “Orders for Supplies and Services”; DD Form 1149, “Requisitions and Invoice/Shipping Documents”; Standard Form (SF) 1034, “Public Vouchers for Purchases and Services Other than Personal”; and shipping and receiving reports.

e. Identify and assign an adequate number of personnel to manage the property being acquired, such as PAMs and ACs.

f. Operate, maintain, and dispose of AIS IAW applicable security policies and practices, and ensure that approved procedures are in place for clearing, purging, declassifying, and releasing system memory, media, and output.

g. Assign a qualified Operation and Service (O&S) technician to perform information security sanitization procedures for their respective programs.

h. Ensure that assigned IS security personnel coordinate with the appropriate AC when AIS property is to be moved and sanitized. The information security technician certifies that the equipment is approved for movement or transfer on NGA Form 4151- 12, “Request for Equipment Transfer,” provided by the AC.

i. Ensure that assigned O&S information security technicians coordinate with the appropriate AC when AIS property is to be turned in. The security technician certifies on NGA Form 4151-12A, “Request for Equipment Turn-In,” provided by the AC, that classified or sensitive unclassified components have been removed.

j. Ensure that all media is securely disposed of IAW Reference (n u).

k. Ensure that control procedures are established to document the extraction, sanitization, and destruction of hard drives from end items (assets) IAW Reference (p y).

l. Ensure that NGA Form 5215-26, “Certification of Hard Drive Disposition,” is completed and affixed to sanitized equipment. The form is on the SI SharePoint websites: https://web.intranet.nga.mil/org/SI/SitePages/Forms.aspx (SBU) and https://www.intranet.nga.ic.gov/org/si/SitePages/NGA_forms.aspx (COE).

m. Ensure that NGA Form 5215-27A, “Approved for Release,” labels are affixed on all AIS equipment being turned in that does not require the hard drive certification label.

The form is on the SI SharePoint websites:

https://web.intranet.nga.mil/org/SI/SitePages/Forms.aspx (SBU) and

n. Ensure that NGA Form 5215-27B, “Burn-In Detected Release Destroy,” labels are affixed to all equipment with burn-in, phosphor-based display technology, such as cathode ray tubes, that need to be destroyed. The form is on the SI SharePoint websites: https://web.intranet.nga.mil/org/SI/SitePages/Forms.aspx (SBU) and

o. Ensure that excess AIS at contractor sites are approved for disposition through a federally certified recycler and that the contractor’s transfer process is reviewed and certified. Required documentation includes a memorandum for the record certifying that the contractor’s process for disposal is secure and complies with Reference (p y).

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p. Maintain a Statement of Volatility (SOV) file for each asset on the NGA-approved IT hardware whitelist or other non-standard IT hardware approved for purchase.

q. Update the Information Assurance Manager (XACTA) database to reflect changes, such as new additions, transfers, and deletions, for all IT equipment transferred or decommissioned.

r. Ensure IUIDs are used to identify and track applicable major end items, configuration-controlled items, and government-furnished property to enhance life-cycle management of assets in systems acquisition and sustainment and to provide more accurate asset valuation and property accountability IAW Reference (f g).

8. Program Asset Managers.

a. Identify each accountable asset in their area of control with a barcode label, or other unique identifier, and properly record it in the TAM system.

b. Ensure that ACs are trained to effectively manage assets.

c. Review capital assets support documentation and properly record in the TAM system for financial reporting.

d. Resolve discrepancies with vendors or agents.

e. Ensure receipt and acceptance of assets are documented on the NGA Receiving Report or DD Form 250, “Material Inspection and Receiving Reports.”

f. Ensure that all assets are accurately identified, valued, and recorded on an ADR and submitted to SIOP to be populated in PS-AM.

g. Ensure that barcodes are correctly applied to the designated accountable property. In instances in which the barcode cannot be attached to the asset, the PAM should ensure the asset is uniquely identified for tracking purposes, using mechanisms such as virtual barcodes or media access control address.

h. Fully cooperate with the Base Operations Services (BOS) contractor and SIOE/SIOW inventory representatives as they conduct annual or triennial inventories of their account and the results are properly annotated in PS-AM.

i. Ensure ACs are trained on how to process accountable property transfers, relocations, additions, deletions, and losses utilizing PS-AM.

j. Promptly report instances of LDDs IAW Reference (l r).

k. Conduct required searches prior to reporting or initiating LDD actions in PS-AM, such as a records search, a check of adjoining space, and a query of the Enterprise

UNCLASSIFIED

Remedy Action Request System (Remedy) Database to determine if missing items are in use at a different location.

l. Promptly report any personal information technology device (PITD) loss, or suspected loss, to the PITD store representatives, and document the loss in the Remedy to enable disablement and disconnect actions.

m. Document temporary equipment transfers or equipment on loan using NGA Form 4140-6, “Temporary Asset Custodian Receipt.”

n. Conduct a joint inventory with the incoming AC prior to reassignment or departure from NGA.

o. Designate authority to an assistant(s) to receive, transfer, or turn in equipment in the event that someone is required to act on behalf of the PAM/AC.

9. ACs.

a. Ensure assets are properly barcoded immediately upon receipt and acceptance.

b. Verify that asset data attributes indicated on the asset delivery report are accurate prior to submission to the PAM/COR.

c. Provide shipping and other related documents to the PAM/COR to support receipt and acceptance of program assets and financial reporting of capital assets for assets directly received.

d. Fully cooperate with the BOS contractor and SIOE/SIOW inventory representatives as they conduct annual or triennial inventories of their account and the results are properly annotated in PS-AM.

e. Ensure all accountable property transfers, relocations, additions, deletions, and losses are processed and updated in PS-AM and the Configuration Management Data Base (CMDB), as applicable.

10. PLCOSs.

a. Instruct the contractor on the preparation of SF 1428, “Inventory Disposal

Schedules.”

b. Make pre-inventory scrap determinations.

c. Report excess property identified by the contractor to the CO and PA through PS-

AM.

d. Determine the acceptability of SF-1428, “Inventory Disposal Schedules.”

e. Prepare and maintain plant clearance cases and disposal documents IAW

Reference (j o).

f. Coordinate screening and provide information to screeners in the selection of assets, such as quantity, condition, description, and special processing requirements of property listed on inventory schedules.

g. Coordinate the timely shipment of property selected for transfer and donation.

h. Determine the appropriate method of disposal for items not selected for Federal agency use or donation and ensure final plant clearance is accomplished.

i. Monitor ongoing plant clearance actions to ensure delays are minimized and, when necessary, work with the contractor and property administrator to implement improvements.

j k. Require the contractor to properly sanitize excess IT property and obtain certification by the ISO/PM, or designated representative, prior to disposition.

k l. Monitor the disposal of excess property to ensure its disposal is IAW the instructions received from the CO or PA.

l m. Support the PA during the disposition compliance analysis portion of the contractor’s property control procedures.

m n. Report all disposal deficiencies to the PA.

n o. Account for all government property reported for disposal by the contractor and prepare prescribed plant clearance reports.

o p. Advise and assist the contractor, CO, inventory manager, Federal agencies, and eligible donors in actions related to the proper and timely disposal of contractor inventory.

11. Director, Office of Contract Services (D/OCS).

a. Provides the PS-AM team with a copy of all new NGA contracts that include government furnished property, including contracts through the Planning Tool for Procurement Request Information System (PRISM), automated notification of accountable property acquired by Government Purchase Card (GPC) purchases, and NGA acquisitions executed by other entities.

b. Applies the NGA ADR to all contract vehicles when government property is acquired. The ADR requires the vendor/contractor to report assets for which the government has title.

c. Ensures that vendors/contractors provide ADRs to SIOP prior to delivery, using email or via a web portal, or as directed in the contract.

d. Identifies the designated COR or other government official to be the PAM. The COR and PAM, together with the property administrators and contractor personnel, will ensure the property acquired by or provided to the contractor is identified and maintained throughout its lifecycle, per FAR requirements and Reference (h m).

e. Ensures that supporting documentation is submitted for property delivered where the final government unit cost is $250,000 or more. The supporting documentation is the signed receiving report and associated invoice submitted to the CO or designated representative, without deviation, on which the government was billed as required by FAR 52.232-25, “Prompt Payment Clause” (Reference (a)).

f. Receives advice and assistance from PAs on any property-related contract actions specific to contracts with government property.

g. Ensures that purchase card (PCARD) holders obtain approval from the IT

Infrastructure Services Office prior to purchase of non-standard AIS items. Instruct PCARD holders to select the “Accountable Equipment” checkbox in the purchase card database and notify their organization’s PAM.

h. Ensures that PCARD holders identify an AC whenever accountable property is being purchased.

i. Ensures that contractors coordinate with the CO on contract actions to procure, add, transfer, modify, or remove property in the contractor’s possession.

12. CO.

a. Ensures that the contractor identifies the CPM to the designated PA and COR in order to manage the CAP or PIPC acquired through their contract, or to manage the GFP provided to the contract.

b. Ensures that the contractor identifies an AC to the PA and COR in order to manage PIPC in PS-AM.

13. COR.

a. Coordinates with the PA, review capital asset support documentation and submit to the TAM Support Team for financial reporting.

b. Coordinates with the PA, will ensure contract and financial data on the Asset Delivery Report is correct and submitted to the TAM Support Team for processing.

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c. Verifies receipt and acceptance of assets are documented on the DD Form 250, “Material Inspection and Receiving Reports”, and that all bar codes and serial numbers for each asset match the record in PS/AM.

d. Coordinates with the PA, will verify all assets, i.e., CAP, PIPC, and GFP are accurately identified, valued, and recorded in PS-AM.

14. Director, Chief Information Officer and Information Technology (IT) Services (D/CIO- T).

a. Manages cost, schedule, and performance of all NGA IT programs and requirements, and provides centralized asset management for all NGA IT assets via Remedy.

b. Approves and controls the software and IT hardware acquired by NGA.

c. Manages the approved software and IT hardware list to ensure all testing and security requirements are met. Validates requisitions for software and hardware and oversees compliance for the acquisition process.

d. Oversees IT hardware asset items delivered to NGA for customers, ensuring compliance with property accountability guidance, hardware configuration and delivery, and installation at the customer’s worksite.

e. Enforces the established process for managing IT devices in theater and regional locations, and coordinates SI, FM, Expeditionary Operations Office, IT security, and IT configuration asset management requirements. This process must include procedures for sanitizing assets at the end of their lifecycle

f. Uses electronically discovered data for record validation, when possible, that provides the means to evaluate the quality of the inventory data and flags discrepancies in PS-AM.

g. Accounts for all mobile IT devices acquired. The accountability procedures must support asset Security Plan Identification Number (SPID), Federal Information Security Management Act (FISMA) reporting, Enterprise Service Center (ESC) Cyber Security Device Authentication, and IT CMDB monitoring and physical inventory requirements.

h. Documents and accounts for, by serial number, all removable media extracted from end items during the sanitization process and turned in for disposal or destruction;

maintains a chain of custody through destruction IAW Reference (p y).

i. Collaborates with SI to establish an electronic equipment reuse process and implement an integrated change process between Remedy and PS-AM for the repurposing of NGA’s serviceable excess IT equipment.

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j. Submits sanitization requests for excess IT property through a Remedy Change Request (CRQ) after determination of excess has been made by the respective Program Office.

k. Exercises due care in the sanitization of excess IT property to allow for reuse, with minimum restoration, when transferred to a gaining activity or the Defense Logistics Agency (DLA).

l. Develops and utilizes electronic interfaces to federate the CMDB with PS-AM on all IT hardware change information, such as additions, location changes, deletions, and equipment transfers.

m. Maintains awareness of Interconnected Security Agreements and/or Co-Location Agreements and relative documentation for non-NGA assets connected to the NGA IS infrastructure and ensures they are properly identified and assigned in PS-AM and the

CMDB.

n. Ensures that IT systems SPIDs are updated to reflect all IT equipment changes, such as additions, location changes, deletions, and equipment transfers.

o. Provides procedures for developing, implementing, maintaining, and monitoring IS security controls for IT asset inventory, sanitization, and disposal as delineated in the NGA Information Assurance Requirements Catalog (IARC) (i.e., AC-7(2), CM-8, CM- 8(1) through CM-8(9), CP-9(3), MP-6, MP-6(1) through MP-6(3), PE-20, and PM-5, IAW Reference (m s)).

p. Completes records management retention requirements per decommissioning letters prior to initiating any sanitization efforts.

q. Provides training and guidance for all personnel involved in the sanitization and disposal of E-Waste.

15. Chief, Financial Management, Property, Plant, and Equipment (FMCR).

a. Establishes an accounting structure to categorize procurement activity, IAW Reference (i n), to facilitate support for base unit valuation of PP&E.

b. Reconciles capitalized property balances recorded in PS-AM to the capitalized property balances recorded in the GEOINT-Financials (GEO-F) system.

16. Chief, COMSEC Program Office.

a. Ensures that all CCI property is recorded in the TAM system upon receipt including CCI acquired by contractors for NGA or on behalf of NGA.

UNCLASSIFIED

b. Ensures that the CCI is used and maintained per the applicable Committee on National Security Systems Instructions. (Reference (o w))

c. Provides oversight of COMSEC operations, policies, procedures, accounting, resource management, material acquisition, and training throughout the Agency and serves as NGA’s Central CCI Authority.

UNCLASSIFIED

ENCLOSURE 3

TAM SYSTEM ACCESS AND TRAINING

1. The TAM system, provided on the NGANet, provides an automated capability to support all functions associated with property accountability and equipment management. Access to the NGANet can be obtained by submitting a Remedy ticket to open an account or by calling the NGA Help Desk at 800-455-0899 (unsecure) or 578- 5555 (secure).

2. Access to the TAM system requires the completion of NGA Form 4140-5, “NGA TAM User Access Appointment/Designation.” The SIOP PS-AM administrator assigns user roles after receipt of a properly completed form. Users are defined by their assigned roles in the TAM A2R process. To maintain credibility of the system, users can only be assigned to the roles within their areas of responsibility.

3. Users must complete specific training tailored to their roles in the TAM A2R process.

Training for each role is scheduled and provided by SIOP. User roles and responsibilities are defined by the user’s specific function, such as PAM, SIOP system support, AC, inventory specialist, or financial analyst.

ENCLOSURE 4

OBTAINING ACCESS TO PEOPLESOFT ASSET MANAGEMENT

1. NGA TAM User Appointment Form. NGA Form 4140.5, “NGA TAM User Access Appointment/Designation,” must be completed for each user to gain access to PS-AM.

a. NGA Form 4140.5 can be obtained from NGA’s form database at the following link on the SI SharePoint websites:

https://web.intranet.nga.mil/org/SI/SitePages/Forms.aspx (SBU) and

b. To maintain a separation of duties to the greatest extent possible, and to minimize risk of loss to the government, ACs or PAMs performing the AC roles cannot be appointed as PCARD holders.

c. Duties, such as transactions for capitalization, additions, and turn-ins, must be segregated to maintain the integrity of PS-AM. When authorizing access to the system, the TAM Property Program Officer reviews the requirements and ensures that the same individual is not given access to adding and disposing of records. Semi-annual reports are run to ensure compliance with the segregation of duty requirements.

d. Forward all NGA Form 4140.5 requests for access to PS-AM to the APO/SIOP system administrator for approval and processing at TAM1@coe.ic.gov.

2. Access to PS-AM. Upon successful completion of the mandatory training, the SIOP PS-AM administrator enters the training date and obtains the APO approval in Section E of Form 4140.5. An email is forwarded to the PeopleSoft Security Team to designate the individual as a privileged user with access to the functions as defined by their roles in PS-AM.

ENCLOSURE 5

MONITORING ASSET ACQUISITIONS

1. The NGA asset due-in process begins when an asset due-in record is created within PS-AM for CAF-compliant contracts, or when a due-in record is manually added to PS- AM. The process ends when an asset record is created in PS-AM.

a. The PS-AM acquisition team is responsible for processing all due-in transactions.

This role is limited to the PS-AM monitor acquisition team position. Access to system functions to perform specific duties are controlled by role-based system security within PS-AM. Access to PS-AM, and authorization to perform these functions, is approved by the TAM Support Team.

b. PS-AM automatically creates due-in records for acquisition CAF-compliant contracts/MIPRs with capital accountable property only. The PS-AM monitor acquisition team manually creates due-in records for accountable property purchased by contracts, MIPRs, GPC, or miscellaneous obligation/reimbursement documents.

2. SIOP manages the internal controls, via the due-in record report, to ensure all due-in records are accurate and completed within two business days from initial creation of the record in PS-AM. If there is missing or incomplete data, SIOP reviews the remarks section of the due-in record for a justification and/or explanation of the discrepancy. The report identifies lag times, incomplete due-in records, process discrepancies, or provides reasonable assurance that all due-in records were completed within the required timeframe. SIOP identifies the necessary adjustments to either eliminate or minimize future process discrepancies and validates that all records that should have been recorded as a due-in were actually recorded.

ENCLOSURE 6

RECEIPT OF GOODS AND SERVICES

1. Asset receiving is the process of formally accepting goods and services and establishing accountability in PS-AM for accountable assets.

a. The PAM and/or COR ensure all property acquired by their Program Office is promptly entered into PS-AM within two business days of receipt and acceptance, regardless of delivery location or assignment of asset custodian.

b. The PAM ensures the delivery location is identified on purchase orders (PO) or other applicable documents. All shipments must be clearly marked with a proper address. The address must include office code and title, mail stop code, agency name, street address, city, state, and zip code, per the United States Postal Service.

c. The person accepting the shipment must notify the PAM/AC, or the designated POC identified on the shipment, within two business days of receipt. All shipments received must be logged and tracked upon delivery. Personnel receiving a shipment sign to acknowledge receipt of goods.

2. When property is delivered to any NGA location, the AC inspects the assets and verifies against the contract terms and conditions, criteria, and procurement documents to determine non-conformity or discrepancies. Contracts/shipping documents include, but are not limited to, the following technical or quality specifications:

a. Contract

b. Bill of Materiel (BOM)

c. PO

d. Vendor Packing List

e. Acceptance Checklist

3. If there is a discrepancy with the delivery, the AC informs the PAM of the discrepancy and the asset manager coordinates with the appropriate original equipment manufacturer, or shipper, to eliminate the discrepancy. Damage and/or non-conformance for technical/quality issues are generally the primary reasons for receipt/acceptance issues. When the received assets do not conform to the contractual requirements, communication with the vendor regarding quantity, quality, and technical non-conformance attributes is required to satisfactorily resolve the transaction issues.

Discrepancies are logged and maintained by asset managers and coordinated with

OCS.

UNCLASSIFIED

4. To maintain a comprehensive audit trail within the receiving process, the following information should be captured within PS-AM:

a. Date asset arrived at the NGA receiving dock (tailgate date).

b. Receiver's signature and date. The tailgate date and receiver's signature date should be the same. It is preferable to annotate that the tailgate date and the receivers signature date match on the receiving report (DD Form 250, “Material Inspection and Receiving Report,” and/or the BOM). Depending on the contract structure, an invoice may or may not accompany the shipment. The PAM should establish a three-way match procedure to compare the PO, receiving report, and invoice.

5. For A2R, the most important aspect is providing assurance the received/acceptance items are processed in PS-AM in a timely manner. PAMs play a vital role in validating valuation data. A communication loop must exist between the PAM, who validates with the CO on the receiving information, and those processing payments.

6. When the value of assets identified on the receiving report differs from the PO, program office asset management personnel must notify FMFC personnel of the discrepancy within two business days. Overall, PAMs should validate that the following information on the receiving report matches the PO:

a. Item nomenclature

b. Quantity

c. Price

d. "Ship to" routing identifier

e. Acceptance status (Free On Board (FOB)-Origin or Destination)

7. Failure to match any of these items between the PO and receiving report should suspend the receiving process and initiate the creation of a discrepancy report. PAMs have internal procedures for AC to reference the data fields required for validation on each type of receiving report.

8. For FOB-destination receiving processes only, a comprehensive list of personnel approved as signature authorities on receiving reports should be created/maintained by the PAMs and all identified personnel should have Delegation Letters of Authority.

Signature by an approved signature authority with a Delegation Letter on file constitutes management review of the acceptance.

9. Acceptance occurs when the authorizing official countersigns and dates DD Form 250, “Material Inspection and Receiving Report.” PAMs must validate all data requirements and subsequently provide the authorizing official a validated receiving

UNCLASSIFIED

package for signature only. This maintains a segregation of duties within the process.

However, signature authorities (PAMs) can perform these validations but should not have data entry rights to process downstream PS-AM record entries.

10. On the last day of the month, the PS-AM receiving office generates the monthly asset receiving report to identify asset records missing mandatory information (such as serial numbers). Specific PAMs are notified of missing asset data and requested to update the asset record within two business days. The PAM must update the deficient record with the appropriate information.

11. Capital asset records not updated with the appropriate information by the end of the fiscal quarter are reported to the SIOP monitor acquisition team lead so financial reporting for the quarter is not compromised. The PS-AM receiving office runs reports from the system to identify data quality issues and resolve accordingly.

APPENDIX 1 TO ENCLOSURE 6

PRODUCTION, DISTRIBUTION, CONTROL, AND BARCODE USAGE

1. NGA’s accountable property records include both financial accounting and asset management requirements, established and maintained for each accountable property record in PS-AM; the accountable property threshold is stated in Enclosure 9, paragraph 4, of this Manual. NGA uses the barcode as the primary method for identifying its accountable assets, and SIOP is responsible for the production, distribution, control, and usage of both accountable and non-accountable barcodes.

a. The use of barcodes provides consistent identification for managing and controlling property. SIOP produces, distributes, and monitors the usage of the barcode labels. The barcode labels are produced and provided to other PAMs, ACs, and CPMs as required.

b. A series of consecutive numbers may also be provided to a vendor providing equipment to NGA. However, the vendor will be responsible for producing the actual barcode labels. No more than 2,000 labels will be issued or assigned to an NGA customer or commercial vendor at any one time.

2. COs and PAMs ensure that the NGA ADR is applied to all NGA contract vehicles when tangible, durable government property is acquired and that a NGA barcode label is affixed to all accountable property that meets the criteria stated in Reference (e f) and this Manual for accountable property.

3. PAMs/ACs submit requests for barcode labels or barcode series by electronic means at least two weeks in advance of the need. These requests must be submitted on NGANet to TAM1@coe.ic.gov.

4. When it is discovered that accountable property provided to contractors was not barcoded, the COs must barcode that property and report to SIOP within five business days of the discovery for upload to PS-AM.

5. When affixing barcode labels to property, special care must be taken to ensure the correct barcode label is affixed. Barcodes are functionally limited to eight characters.

The current authorized formats for barcodes are as follows:

a. Accountable property barcodes are labeled with “APXXXXXX:”

b. Non-accountable property barcodes are labeled with “NAXXXXXX:”

c. Internal use software (IUS) barcodes are labeled with “NGASXXXX:”

d. IT system barcodes are labeled with “NGAXXXXT:”

UNCLASSIFIED

6. Barcode labels are affixed to the front, upper right corner of the property. If it is not possible to affix the barcode label as described, then every measure is taken to affix the barcode label in such a manner as to facilitate the scanning and inventory process.

Barcodes will not, under any circumstances, be affixed on the bottom of property or in a location that encourages wear, tear, or destruction of the label.

7. Barcodes can be issued for new assets in the format explained above, reprinted to replace worn or missing barcodes, reprinted and logged to mirror the correct barcodes of assets with barcodes not matching the format discussed above, or corrected to match the barcode of the asset in PS-AM; as explained in the below processes.

a. IUS barcodes. IUS is a non-tangible capitalized asset that requires the assignment of a barcode but lacks the physical characteristics necessary to properly…