The University of ArizonaThe University of Arizona
Financial Policies & ProceduresFinancial Policies & Procedures
 

9.20 Equipment Identification

PURPOSE:

To provide direction to university departments on the identification of purchased equipment.

AUTHORITY:  

Powers and duties of the University President, ABOR Policy 3-801 and 3-802

Authority below applies ONLY to Federal Property (acquisition dollars or title):
  • 48 Code of Federal Regulation (CFR) Part 45 
  • 2 Code of Federal Regulations (CFR) Part 200 (“Uniform Guidance”)

POLICY:

All purchased capital equipment for use by the University shall be assigned a University property A-tag number. Purchased equipment includes items acquired with university and sponsor funds, items purchased from State Surplus, items acquired on lease-purchase, and items acquired for assembly of components and fabrications.

If a sponsor directs that equipment purchased by the University with sponsor grant or contract funds is to remain with the host country governmental agency, university, school or international research or relief organization, or a U.S. government, state, local, or community agency or university, no University property A-tag shall be issued.

All items of capital equipment that are purchased by the University as a deliverable to the sponsor shall be assigned a University D-tag number (See procedures on Identification of Deliverables)

Property Management-FSO is responsible for issuing the tag(s) upon notification of receipt and/or payment of capital equipment and to provide the tag(s) to the custodial department to affix. Capital equipment titled to the U.S. Government shall have tags (including "Property of the U.S. Government" tags) sent to departments when the Purchase Order is generated. Department Inventory Contact shall affix the tags to the property upon receipt.

The custodial department is responsible for affixing tags, painting and/or engraving tag numbers on items within one week of receipt of the tags from Property Management-FSO .

TAGGING NON-CAPITAL EQUIPMENT

In the following circumstances, Property Management-FSO, issues non-capital tags for equipment with a cost greater than or equal to $1,000 and less than $5,000.

  1. Charges for desktops, laptops, servers, and workstations.  Due to institutional reporting requirements, these items must be tracked by Capital Asset Module (CAM) even though they do not meet the criteria for capitalization.
  2. Centrally Reportable Equipment (defined in Introduction of Property Manual).
  3. Charges for non-computer equipment that departmental personnel determine requires additional reporting and monitoring.

Object Code 5720 - Inventoried Noncapitalized Computers and Equipment is to be used for this purpose.  Use of this object code will result in issuance of an asset tag (Nxxxxxx), placement in Capital Asset Module (CAM), the University's property management system, and will be monitored through physical inventories.

RETAGGING CAPITAL EQUIPMENT

University and sponsor owned capital equipment remains identified with a University tag as long as it is in the custody, possession or control of the University. The University markings and identification are removed or obliterated from equipment only when sold, scrapped or disposed of. If a University tag number is accidentally or mistakenly obliterated, defaced, or removed, the equipment is re-tagged using the identical University number which is ordered from Property Management-FSO.

If the University tag number is accidentally or mistakenly deleted from the Capital Asset Module (CAM), a new University tag number will be issued by the Property Management-FSO.

IMPRACTICAL TO AFFIX TAG NUMBER

If the physical properties, size, or use of an item prohibits attachment of the tag, or engraving, or painting of the tag number, the custodial department shall maintain all identifying information (i.e., tag number, description of the item, location, and serial number) in departmental records.

FABRICATION OF CAPITAL EQUIPMENT

If an item of capital equipment is to be created through fabrication, only one tag number is to be issued. Departments should obtain the tag number in advance from the Property Management-FSO and reference this number on all purchases made.

RECORDS

Property Management-FSO is responsible for creating a property record for each capital asset. The required elements of information are Tag Number, Description/Name, Class Number, Manufacturer, Model Number, Serial Number, In-service Date, Department Number, Inventory Unit Number, Quantity, Unit of Measure, Building Number, Campus Number, Total Cost, Ownership/Title, Sponsor/Agency Name, Award Number, Acquisition method, Capitalization type, acquisition date and last inventory date. If the assets does not have one of these elements due to the character of the asset, "none" will be entered into the related Capital Asset Module (CAM) field.

PROCEDURE:

RESPONSIBILITY

ACTION

FSO-PROPERTY MANAGEMENT

  1. If the item(s) is purchased on a Sponsored Projects account, review the Sponsored Projects Titleholder Database and determine the titleholder. If it is titled to the government, issue a property tag and a “Property of the U.S. Government” tag to either Central Receiving or the Custodial Department. Create an Asset Control Sheet in the Capital Asset Module.

DEPARTMENT
RECEIVING EQUIPMENT

  1. Verify that the equipment is as specified and in good condition.
  2. CENTRAL RECEIVING: Capital equipment titled to the U.S. Government arriving in Central Receiving shall have tags (including “Property of the U.S. Government” tags) affixed by receiving personnel. (FSO - Property Management supplies the tags to Central Receiving.)
  3. CUSTODIAL DEPARTMENT RECEIVING: Capital equipment titled to the U.S. Government arriving in direct-to-department deliveries shall have tags (including “Property of the U.S. Government” tags) sent to such departments when the Purchase Order is generated. The Department Inventory Contact shall affix the tags to the property upon receipt. (FSO - Property Management supplies the tags to the Custodial Department.)
  4. Approve the vendor’s invoice for payment.

FSO-PROPERTY MANAGEMENT

  1. Non-U.S. Government Titled Equipment: Upon notification of receipt and payment by Accounts Payable, issue a University A-tag for the Receiving Department to affix, and enter the required elements of information into the Capital Asset Module (CAM). 

    The required elements of information are Tag number, description, asset type number, manufacturer, model number, serial number, in-service date, department number, inventory unit number, total cost, ownership/title/sponsor/agency, acquisition type, award number and asset status.

CUSTODIAL DEPARTMENT

  1. Insure all tags are affixed to equipment, paint or engrave the tag number on the item(s), or if impractical, create a departmental Sensitive Property Record Book that includes the purchase documents, tags, and a picture.
  2. Verify the data in the Capital Asset Module (CAM) and Acknowledge. Submit Corrections via Asset Edit document to Property Management - FSO within one week.