Presentation

Report
Presentation by:
Rosanne (Beth) Green, consultant
and
Tara Miller, Program Manager, ReDe/Critique
2012
1
Receipt of Government
Property
2012
2
FAR 52-245-1 (f) Contractor plans
and systems (1) (ii) Receipt of
Government Property
◦ (ii) Receipt of Government Property. The
Contractor shall receive Government
property and document the receipt,
record the information necessary to meet
the record requirement of paragraph
(f)(1)(iii)(A)(1) through(5) of this clause.
2012
3
FAR 52.245-1 (f) Contractor Plans and
Systems (1)(ii) Receipt of Government
Property (A) Government Furnished
Property
◦ The Contractor shall furnish a written
statement to the Property Administrator
containing all relevant facts, such as cause
or condition and a recommended
course(s) of action, if overages, shortages,
or damages and/or other discrepancies
are discovered upon receipt of
Government-furnished property.
2012
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FAR 52.245-1 (f) Contractor Plans and
systems (1)(ii) Receipt of Government
Property (B) Contractor-acquired
property
◦ The Contractor shall take all actions
necessary to adjust for overages,
shortages, damage and/or other
discrepancies discovered upon receipt, in
shipment of Contractor-acquired property
from a vendor or supplier, so as to ensure
the proper allocability and allowability of
associated costs.
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
ASTM E2605-08 – Receiving Property
◦ Covers the process of verifying, recording
and reporting receipt of tangible personal
property
◦ This Standard details the fundamental
concepts of the receiving process
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
Receipt of Government Property
(Outcome #2)
◦ The process of accepting property into an
organization
◦ Property screened against procurement
documentation
◦ Confirmation the order
◦ Condition
◦ Discrepancies noted and acted upon
◦ Securing of the property
◦ Timely completion of documentation
2012
7

Receipt of Government Property
(Outcome #2), continued
◦ Receiving documentation may include
 Carrier’s Freight Bill: A form
originated by the trucking company,
railroad or airlines
 Supplier’s Packing List: A listing of
the items shipped
2012
8

Receipt of Government Property
(Outcome #2), continued
 Receiving Report: An internallygenerated document that lists the
items and quantities being acquired
on a PO
 Receiving Voucher Log: Provides
receiving activity information and a
way to trace lost or misappropriated
items
2012
9

Receipt of Government Property
(Outcome #2), continued
◦ Obvious damage of shipments should
be noted on the Receiving documents
◦ Before a discrepant shipment is
accepted, the signature of the
carrier’s representative (most often
the driver) should be obtained,
acknowledging the discrepancies
2012
10

Receipt of Government Property
(Outcome #2), continued
◦ If an item is delivered directly to the end
user or requires unusual receiving
accommodations due to size or other
conditions, the recipient of the item must
immediately notify the receiving
department of the delivery.
◦ Once property has been received,
inspected, and accepted, it may be
assigned an identification number if it
meets your tagging criteria.
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11

Receiving
◦ FAR 52.245-1 (f) Contractor Plans and
Systems (1)(ii) Receipt of Government
Property
◦ FAR 52.245-1 (f) Contractor Plans and
Systems (1)(ii) Receipt of Government
Property FAC 2005-56 April 2, 2012
◦ FAR 52.245-1 (f) Contractor Plans and
Systems (1)(ii) Receipt of Government
Property (A) Government Furnished Property
◦ FAR 52.245-1 (f) Contractor Plans and
systems (1)(ii) Receipt of Government
Property (B) Contractor-acquired property
◦ ASTM E2605-08 – Receiving Property
2012
12
Identification
of
Government Property
2012
13
FAR 52.245-1 (f) Contractor plans and
systems (continued)
◦ (ii) Identify as Government owned in a
manner appropriate to the type of
property (e.g., stamp, tag, mark, or
other identification); and manage any
discrepancies incident to shipment
2012
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ASTM E2631-09 Physical Placement of an
Entity–Controlled Supplement Identification
Label


Significance and Use
◦ When identification of equipment is needed
for purposes of control, management, or
determining ownership, or a combination
Scope
◦ This practice is for supplemental
identification labels assigned by an entity
and affixed to equipment to permit control
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
The marking of property by which one
or more of the following can be
ascertained:
◦ Ownership
◦ Part number
◦ Serial number
◦ Model number
◦ Description
◦ Contract number
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
Tagging Process
◦ Property ID should be affixed to the item, if
possible
 Examples of items that may be NOT have tags
affixed to it
 Hardware that has special features – Flight
 Too Small
 Environmental Conditions
◦ ID process should be incorporated in the
receiving process
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
Types of property generally requiring
serialized tags are:
◦ Capital equipment
◦ Special requirement items such as those
needing recurring maintenance or calibration
◦ Rented, leased, or loaned equipment
◦ Sensitive or controlled property
◦ Government property that will not be
expended, be consumed, or become part of
a deliverable end-item
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
Types of property generally requiring
non-serialized tags are:
◦ Components and accessories to capital
equipment, where the main component is
identified according to the system
definition
◦ Components and accessories of low-value
government property that will not be
expended or consumed, nor become part
of a deliverable end-item
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
Identification methods are numerous,
from a simple tag or mark on the item,
to a barcode, to more elaborate tagging
by electronic transmitters. The optimum
method can be determined by the
following criteria:
◦ Type of asset to be controlled
◦ Data collection method to be used (scanning
or pinging, etc.)
◦ Environment in which the property item
must reside (climate, humidity, etc.)
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
Identification methods criteria:
(continued)
◦ Ease of reading (whether visually or
electronically)
◦ Size of the decal or tag
◦ Surface onto which the tag(s) will be
applied
◦ The total cost per decal, tag, or mark,
including (where applicable) any readers
◦ Availability
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There are several methods of
identification

◦

Bar coding, stamping, marking, etching,
network pinging, and Radio Frequency
Identification (RFID)
What ever the methods your activity
chooses, it must be outlined in
procedures for audit purposes!
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

For audit purposes your procedures
must show how your organization will
handle property located at a different
locations other than what is considered
to be the main business address.
All assets should be identified using the
same methods as those used for assets
at the main address unless your
contract dictates otherwise.
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
Identification
◦ FAR 52.245-1 (f) Contractor Plans and
Systems (1)(ii) Receipt of Government
Property
◦ ASTM E2631-09 Physical Placement of an
Entity–Controlled Supplement
Identification Label
2012
24
Records
Of
Government Property
2012
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FAR 52.245-1 (f) Contractor plans and
systems (iii) Records of Government
Property
◦ Records of Government property. The
Contractor shall create and maintain
records of all Government property
accountable to the contract, including
Government furnished and Contractoracquired property.
2012
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FAR 52.245-1 (f) Contractor plans and
systems (iii) Records of Government
Property (continued)
– (A) Property records shall enable a
complete, current, auditable record of all
transactions and shall, unless otherwise
approved by the Property Administrator,
contain the following:
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FAR 52.245-1 (f) Contractor plans
and systems (iii) Records of
Government Property (continued)
(A) (1) The name, part number and
description, manufacturer, model number,
National Stock Number (if needed for
additional item identification tracking
and/or disposition).
2012
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FAR 52.245-1 (f) Contractor plans and
systems (iii) Records of Government
Property
(A) (continued)
◦ (2) Quantity received (or fabricated),
issued, and balance on hand.
◦ (3) Unit acquisition cost.
◦ (4) Unique-item identifier or equivalent (if
available and necessary for individual item
tracking).
◦ (5) Unit of measure.
2012
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FAR 52.245-1 (f) Contractor plans and
systems (iii) Records of Government
Property
(A) (continued)
◦ (6) Accountable contract number or
equivalent code designation.
◦ (7) Location.
◦ (8) Disposition.
◦ (9) Posting reference and date of transaction.
◦ (10) Date placed in service (if required in
accordance with the terms and conditions of
the contract).
2012
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E2604-09 ASTM Standard Practice for
Data Characteristics of Equipment
Records
◦ Acknowledges the FAR required information
but also provides guidance leading to the
recording of optional data
◦ If a contractor utilizes the information from
this Standard, the contractor should identify
in their procedures what “optional data
elements” they will be utilizing as well as
the essential data elements
2012
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E2812-11 ASTM Standard Practice for
Uniform Data Management in Asset
Management Records Systems
◦ Provides entities with a guideline for establishing
and maintaining a level of data consistency in
asset management records systems that will
result in useful information for decision makers
◦ Have you every had to run a report and
discovered your records are not consistently
entered?
2012
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E2604-09 ASTM Standard Practice for
Data Characteristics of Equipment
Records
◦ Acknowledges the FAR required information
but also provides guidance leading to the
recording of optional data
◦ If a contractor utilizes the information from
this Standard, the contractor should identify
in their procedures what “optional data
elements” they will be utilizing as well as
the essential data elements
2012
33
E2812-11 ASTM Standard Practice for
Uniform Data Management in Asset
Management Records Systems
◦ Provides entities with a guideline for establishing
and maintaining a level of data consistency in
asset management records systems that will
result in useful information for decision makers
◦ Have you every had to run a report and
discovered your records are not consistently
entered?
2012
34

Records (Outcome #3)
◦ A record system that shows all the
required basic information
◦ Establishing a Record






Timeframe required
System of record
Mandatory fields
Optional, useful fields
Financial data and related accuracy
What happens with support documents
2012
The soul of
your
property
Control
System
35

Records (Outcome #3)
◦ Once these decisions are made, the specific
decision-making processes as to how, when,
and by whom the property will be controlledis further defined in the contract, policies,
procedures, and operational guidelines
◦ The Auditor will be measuring your
procedures against your processes and if they
do not see a risk to the Government during
the audit your Property Management System
will be considered acceptable.
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
If the Property Management System
does not comply, these are just a few
potential consequences
Increased surveillance and findings
Need to implement corrective action
plans
Increased liability and financial risk
Damaged credibility with customers
Increased borrowing costs
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FAR 52-245-1 (f) Contractor plans
and systems (iii) Records of
Government Property
•(B) Use of Receipts and Issue System for
Government Material.
 When approved by the Property
Administrator, the Contractor may
maintain, in lieu of formal property
records, a file of appropriately crossreferenced documents evidencing
receipt, issue, and use of material that is
issued for immediate consumption.
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
Material Records

To Avoid Record Errors –
◦ If you use Receipt and Issue, your plan
must stipulate that you are going to use
this type of record. Also, your procedures
must show this process.
◦ Educate
◦ Analyze
◦ Self Audits
◦ Establish Goals of Higher Accuracy (take
corrective action
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
Record Retention –
◦ FAR Subpart 4.7—Contractor Records
Retention
 Most are 3 years after final payment
for certain records.
◦ This could be different for each
agency, it could be more stringent.
 Check requirements in your
contract
2012
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ASTM E2499–06 Classification of
Equipment Physical Location Information
◦ Covers standardizing practices and
terminology related to information conveying
the physical location of equipment.
◦ Describes ten increasingly specific levels of
equipment physical location information,
assigning a standard name and level number
to each.
2012
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ASTM E2499–06 Classification of
Equipment Physical Location
Information, continued
◦ Covers the process for verifying,
recording, and reporting receipt of
tangible personal property (that is,
equipment, supplies, and material)
◦ Details the fundamental concepts of the
receiving process
2012
42

Records
◦ FAR 52.245-1 (f) Contractor Plans and
Systems (iii) Records of Government Property
◦ FAR 52.245-1 (f) Contractor Plans and
Systems (iii) Records of Government Property
(A) (1) and (10)
◦ FAR 52.245-1 (f) Contractor Plans and
Systems (iii)(B) Use of Receipts & Issue
System for Government Material
2012
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
Records
◦ E2604-09 ASTM Standard Practice for Data
Characteristics of Equipment Records
 Brockman, Cinda, White Paper on E2604-09
Standard Practice for Data Characteristics for
Equipment Records, 11/11/11
◦ E2812-11 ASTM Standard Practice for
Uniform Data Management in Asset
Management Records Systems
◦ Kriner, Brandon, White Paper E2812-11 Standard
Practice for Uniform Data Management in Asset
Management Records Systems, 11/10/2011
2012
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
Records
◦ ASTM E2499–06 Classification of
Equipment Physical Location Information
◦ NPMA Fundamentals of Property
Management
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If you utilize the information
provided, you should be able to
establish procedures and records for
Receiving and Identification in
support of a government contract and
Pass The Audit!
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Rosanne (Beth) Green, CPPM, CF
◦ 321-751-9014
◦ Cell 561-252-5224
◦ [email protected]
 Tara S. Miller, CPPM, CF, PMP
Program Manager for ReDe/Critique
◦ 321.867.8910
◦ [email protected]

2012
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