The CSU Chico Property Procedures are designed to maintain uniform accountability for CSU Chico equipment. These procedures are used to provide accurate records for the acquisition, maintenance, control, and disposition of property. The combination of accurate accounting records and strong internal controls must be in place to protect against theft and detect the unauthorized use of state property. The Property Management Office (PMO) is responsible to carry out the procedures and processes for the University’s property.
2.1 Capitalized Equipment
"Capitalized Equipment" is defined as tangible, non-consumable property meeting all of the following criteria:
- a unit acquisition cost of $5,000 or greater (including all costs incurred to acquire and to ready the asset for its intended use such as purchase price, applicable tax, freight, etc.),
- an estimated life of greater than one year,
- is not permanently attached to or incorporated in the CSU buildings and grounds, and
- is used to conduct CSU business.
Capitalized equipment must be tagged and inventoried by the PMO. Detailed guidelines on capitalization of assets can be found in the Capital Asset Guide of the CSU GAAP Reporting Manual.
The exception to the capitalized equipment tag and inventory requirement is modular furniture which can be assembled and re-assembled in various configurations. The PMO will tag and inventory when the following criteria are met:
- comprised of components integrated to create work station(s)
- average cost of workstation is $5,000 or greater
- must be acquired using account 619F0
PMO will document the physical location where workstations are configured. Workstations may be accounted for individually or as a cluster. Modular furniture will be retired from the asset management records when deconstruction of workstations(s) occurs.
2.2 Non-Capitalized Equipment
“Non-Capitalized Equipment” is equipment defined to include:
- unit acquisition cost equal to or greater than $500 and less than or equal to $4,999 (including all costs incurred to acquire and to ready the equipment for its intended use such as purchase price, applicable tax, freight, etc.),
- an estimated life of greater than one year
- is not permanently attached to or incorporated in the CSU buildings and grounds, and
- is used to conduct CSU business.
Non-capitalized equipment must be tagged and inventoried by the Office of Property Management but is not included in the campus’ GAAP financial statements.
2.3 Sensitive Equipment
Sensitive equipment is defined to include equipment purchased with University funds, regardless of cost and includes the following:
- university police firearms
- Vehicles – includes equipment that is self-propelled, whether or not registered by the DMV for street use. For details see General use mobile equipment per ICSUAM 5303-00 Commodities with Special Purchasing Requirements.
- laptop computers
- computer tablets and iPads
Sensitive equipment must be tagged and inventoried by the Office of Property Management.
2.4 Information Assets
Information assets are electronic records as defined and must be managed in accordance with ICSUAM Policy 8000 Series – Information Security.
2.5 Instructional Equipment (IE)
“Instructional Equipment” (IE) can be classified as either capitalized or non-capitalized equipment and is defined as property which is tangible and non-consumable meeting all of the following criteria:
- a unit acquisition cost equal to or greater than $500 (including all costs incurred to acquire and to ready the equipment for its intended use such as purchase price, applicable tax, freight, etc.),
- a normal useful life of two or more years,
- is not permanently attached to or incorporated in CSU buildings and grounds,
- is owned by the campus and used to conduct CSU business, and
- is assigned to one of the following: instructional departments, audiovisual centers and/or learning laboratories, or any functions under the ancillary support subprogram of the Academic Support program.
Instructional Equipment must be tagged and inventoried by the Office of Property Management.
2.6 Group II Equipment
Items purchased to place a structure into service, commonly referred to as “Group II Equipment,” must be evaluated for capitalization and tagged and inventoried by the Office of Property Management based on the criteria specified in Sections 2.1 and 2.2.
2.7 Other University Property
“Other University Property” is defined as desks, bookshelves, chairs, file cabinets, and other miscellaneous equipment and furniture at a cost of less than $500. All surplus property and equipment must be disposed of through the PMO, regardless if the property/equipment is tagged and inventoried in the University's database.
3.1 Employees - Faculty & Staff
Employees of the campus community have an obligation to safeguard CSU equipment and property. This obligation includes, but is not limited to:
- Taking reasonable security precautions to discourage loss, theft, or misuse of property.
- Preventing the disclosure of protected data by complying with campus information security procedures.
- Reporting lost, stolen, and vandalized property to appropriate personnel. This includes completing a Property Transaction Form for PMO, notifying IT Security when information assets are involved, and reporting to University Police.
- Reasonable care, maintenance, and use of equipment to prevent damage.
- Returning equipment in satisfactory condition
- Non-represented employees may be charged for any loss of or damage to CSU property that is attributable to their negligence or unauthorized use.
3.2 Dean/Chair/Director Responsibilities
Each College, School, and Department has the primary responsibility for the custody, care, maintenance, and control of all property assigned. Additional responsibilities include, but are not limited to: maintaining up-to-date departmental inventory records, informing the PMO of all property transactions involving University/State-owned equipment.
The inventory of property/equipment maintained in the database by the PMO is not the primary source of warranty information.
The Dean, Chair, or Director will designate the department's Property Coordinator.
3.3 Department Property Coordinator Responsibilities
The Property Coordinator shall maintain current, complete and accurate property records, and track the assignment of equipment within the department. Departments are ultimately responsible for all University equipment and property purchased by that department.
It is the Property Coordinator's responsibility to notify PMO of all changes in equipment and/or property by completing a Property Form. Changes could include equipment location, new custodian or manager, department change, or lost, damaged, or stolen property or equipment. Once PMO has received the Form indicating all changes, the inventory equipment/property database will be updated.
Duties that the Property Coordinator is responsible for include:
- Conducting Annual Department Inventory: The Property Coordinator shall conduct an annual department inventory to account for and verify the accuracy of Capitalized Equipment (excluding modular furniture) and sensitive equipment as defined in 2.3. If there are changes to the department inventory, a copy of the report shall be forwarded with any additional documentation to the Property Management Office at Zip 910.
- Stolen or Lost Equipment: If property is stolen or lost, the department must complete a Property Transaction Form for PMO; notify IT Security when information assets are involved and report to University Police. The Incident/Case number assigned by the University Police Department must be listed on the Property Transaction Form.
- Off-Campus Use: When property is used off campus, the department must complete an Off-Campus Use Form which is approved by the appropriate Dean/Chair/Director/Administrative Officer. The original copy of the signed form is to be forwarded to the Office of Property Management at Zip 910 and a copy of the form must be retained in the department equipment records. This form must also be completed for all portable computing devices such as laptops, iPads, and tablets regardless of location.
- Equipment changes: When equipment is no longer useful within your department and is approved to send to surplus by the appropriate Dean/Chair/Director/Administrative Officer, please document this transaction by filling out a Surplus Property Transaction Form. Please select the condition of the equipment on the form. In order to have the equipment delivered to the surplus warehouse, please submit a Service Request with Facilities Management and Services. The original copy of the signed form is to be forward to the Office of Property Management at Zip 910 and a copy of the form must be retained in the department equipment records. All electronic devices that retain data (Computers, tablets, cell phones, etc.) must be delivered to ITSS to have data securely removed. Please visit ITSS's webpage for more details.
- Transfers between campus departments: When CSU equipment is transferred between departments the transfer must be documented and properly approved by both departments by completing a Property Management Transaction Form and signed by the appropriate Dean/Chair/Director/Administrative Officer. The original copy of the signed form is to be forward to the Office of Property Management at Zip 910 and a copy of the form must be retained in the department equipment records. The Property Management Office will update the asset management system. All electronic devices that retain data (Computers, tablets, cell phones, etc.) must be wiped by ITSS prior to the transfer between departments. Please visit ITSS's webpage for more details.
- Transfer of equipment to another campus or state agency: When CSU, Chico equipment is transferred to another campus or state agency, the transfer must be documented on a campus property transfer report and properly approved by both the campus transferring the equipment and the other campus or state agency accepting the equipment. Property Transfer Form: STD 158 Form. All electronic devices that retain data (Computers, tablets, cell phones, etc.) must be wiped by ITSS prior to the transfer between departments. Please visit ITSS's webpage for more details.
- Employee Separation: When a department employee separates, all computing hardware and other equipment issued to an employee will need to be collected. This includes but is not limited to any University-issued laptops, desktops, computing peripherals, cell phones, lab equipment, and furniture. This includes any equipment purchased with professional development funds. Separating employees may not purchase University-issued equipment during the separation process. No CSU employee shall acquire any goods from the CSU, unless the goods are offered to the general public in the regular course of the CSU's business on the same terms and conditions as those applicable to the employee. Please see Prohibited Practices for more information.
The Property Management Office will update the department inventory based on changes received on the Property Management Transaction Form.
3.4 Sponsored Programs
All equipment funded by externally sponsored programs is also subject to Sponsored Programs Administration ICSUAM 11005.00 Externally Funded Equipment & Property Management Policy. Visit the Sponsored Programs Property Policy for more information.
3.5 Property Survey Board (PSB)
The Property Survey Board is responsible for determining whether the disposal of surplus property is in the best interest of the state. At least two committee members must approve all Property Survey Reports (STD 152) prior to the completion of the disposition transaction. PSB approval is required for the disposition of capitalized, and non-capitalized, equipment that is tagged and inventoried by the Office of Property Management. Visit the Property Survey Board webpage for more information.
Equipment may be acquired by purchase (including lease purchase, installment purchase, and Procurement Card purchase), donation, transfers and fabrication. Per Section 2.0, equipment will be added to the inventory record, tagged and inventoried as appropriate.
The cost of the equipment includes the purchase price, applicable taxes and freight, and any other costs associated with preparing the equipment for its intended use.
4.2 Property Purchased Jointly with Other Entities
Property purchased with a combination of the campus and other entities’ funds (auxiliaries, federal agencies, etc.) shall be noted on the purchase order with the amount of funds allocated from each funding source. These items will be recorded as CSU Chico property if any portion of the funds used to acquire, install, or maintain the items are from CSU sources.
4.3 Donations (In Kind Gifts)
Departments must coordinate with the campus Advancement department to ensure that the campus in kind gift acceptance requirements are met and the donation is properly acknowledged with appropriate authorization signatures. Advancement is responsible for itemizing and obtaining the fair market value of donated gifts. Donations that meet the definition of equipment will be tagged and inventoried by the Office of Property Management.
All requests for transfers of equipment to the University must be in writing and approved by the Office of Property Management. Upon acceptance of items transferred from another campus or state agency, the fair market value of the asset will be determined at the time of transfer. STD 158 Form
4.5 Fabrication of Equipment
Under special circumstances equipment may be constructed by campus employees. Fabricated equipment that meets the definition of equipment will be tagged and inventoried by the Office of Property Management
5.1 Central Receiving
All University equipment/property is delivered to the University’s centralized Receiving Department located at 1205 West 7th Street, Chico. Upon receipt and in coordination with Shipping and Receiving staff, PMO deems the property that needs to be tagged/bar coded and added to the asset management system prior to department delivery. CSU, Chico property must be tagged before it is distributed to the accepting department.
In the event the equipment is delivered directly to a department, it is the responsibility of the department acquiring State property to notify PMO that the property item will not be delivered to the Warehouse, such as University Farm, Foundation-owned building, or other off-campus locations. Departments must furnish copies of all pertinent purchasing documents to Property Management staff. The Property Management Office will make arrangements with the department to bar code the equipment in the field.
6.1 Asset Management System
The CSU Chico, Office of Property Management is responsible for the maintenance of the centralized equipment database.
The asset management system is the campus official record for capitalized equipment, instructional campus equipment, intangible assets, non-capitalized equipment, group II equipment, and sensitive items as defined in section 2.0.
The information entered into the asset management system may include, but is not limited to: the item description, date of receipt, purchase order number, location information for inventory, cost, purchase order number, department, and department chartfields charged, custodian and manager. To view the most current account code matrix for purchases, please visit Financial Services.
The description of the equipment entered into the asset management system may include (as available) make, model number, manufacturer, series, serial number, campus identification number (tag number), and asset class as needed for capital asset reporting and depreciation.
Accurate records must be maintained as to the current location of equipment to allow for inspection and/or inventory purposes whenever necessary. The department’s Property Coordinator is responsible for completing the Property Management Transaction Form and forwarding to the Office of Property Management.
6.2 Identification of Campus Equipment
All capitalized, non-capitalized campus equipment, and sensitive items must be tagged or marked with a unique identification number which is to be recorded in the asset management system. and also on all applicable property control documents. The identification number will be directly applied to the actual unit unless its size or nature prohibits application. Any additional identification number required by the department must be applied in a manner that avoids confusion with the CSU identification number.
If an equipment identification number becomes destroyed, defaced, or removed, it is the responsibility of the custodial department to contact the PMO to re-apply a new identification number.
(The bar coded label indicates state property with the prefix “S” and foundation property with the prefix “F”. For example: “S05823”)
7.1 Physical Inventory of Campus Equipment
A complete physical inventory of all CSU Chico capitalized and non-capitalized equipment, instructional equipment, and sensitive items (all tagged and inventoried equipment) must be performed at least once every three years. To ensure proper segregation of duties, this 3 year physical inventory shall not be conducted by the custodial department (campus department assigned to the property). The Office of Property Management will conduct this physical inventory (or may identify another party or department to do so, other than the custodial department). The completed inventory must receive management review and approval. Any discrepancies must be evaluated for further investigation and escalated to the appropriate authorizing authority based on the specific situation and value of the unaccounted for assets.
7.2 Annual Department Inventory
The custodial department shall conduct an annual department inventory of Capitalized Equipment (excluding modular furniture) and sensitive equipment as described in 2.3. The completed annual inventory will be sent to PMO.
7.3 Off Campus Use of CSU Property
CSU, Chico requires that campus property not be utilized off campus unless it is necessary for conducting University business. If University property has been approved to be used off-site, it is the responsibility of the department and user to complete an Off-Campus Use of State Property Form before the property is in the custody of the user.
- The condition under which equipment or other University property can be used off-site are listed below and are part of the agreement signed by the responsible user.
- To use equipment on for University business
- To return equipment on due date or upon request
- To be pay for loss or damage to equipment (applies to non-represented employees)
- To meet security standards please visit Information Security.
During each inventory cycle, all off-site property must be “physically” verified and location confirmed. When the equipment is returned, the return of the property must be documented by the department on the Off-Campus Use of University Property Form with the appropriate signatures. The department must send the Office of Property Management a copy of the updated form and the new on-campus location. Departments may also keep a copy on file.
All laptops, computer tablets, and iPads must have an Off-Campus Use of State Property Form on file with the Property Management office. This form must be filled out regardless of whether the laptop or tablet will be taken off-campus. These items will not be issued until this form has been received.
7.4 On Campus Use of Personally Owned Property
CSU, Chico employees who use their personally owned equipment, or personal style computing devices on-campus, should identify and report the use of such equipment to their immediate Dean/Chair/Director/Administrative Officer. CSU, Chico is not responsible for loss or damage to personally-owned equipment.
7.5 Inventory Reports
Departments may access inventory reports available via Insight Reporting provided by Property Management. A brief description of each report is listed below. To access the Reports: Open the Insight Reporting Service Home Page and go to Property Management. Individuals needing the Inventory Listing Report, but do not have Insight access, can request a Financials Security Form to establish access. Security Form requests can be emailed to email@example.com.
- All Inventory Listing by Department: Select CHICO for a State funded department or CHFDN for a Foundation Project. Select the Department ID or Foundation Project. Select in the Output Display, All Property or Exceptions. By selecting “Exceptions you will receive a list of all property that has not been physically inventoried in the last three years. Click the View Report button to receive a listing of all inventory. Note: not all assets will have an inventory history date.
- Annual Inventory Listing by Departments: Select CHICO for a State funded department. Select the Department ID. Click the View Report button to receive a listing of all capital assets ($5,000 and greater), all sensitive equipment such as laptops, iPad's and laptops, as well as weapons and vehicles. The Chancellor's Office has required this report be completed by departments annually.
- Portable Computing Devices Assigned to Department: Select CHICO for a State funded department, or CHFDN for a Foundation funded department. Select the Department ID. Click the View Report button to receive a listing of laptops, tablets, and iPad’s assigned to the department.
- Portable Computing Devices Assigned to Employee: Select Manager or Custodian. Enter a partial of full last name, then press TAB. Select the employee name. Click the View Report button to receive a listing of laptops, tablets, and i iPad’s assigned to the employee.
- Property Lookup: Get current information about an asset. Enter a Tag number, e.g. S67238 OR enter the serial number of an asset.
8.1 Equipment Safety Measure
Departments with equipment susceptible to theft or loss must implement one or more of the following protection measures:
- Ensure CSU equipment identification tags or permanent makings are visible on the equipment.
- Establish an internal check-out/check-in system for departmental equipment.
- Lock office equipment to desk or stands.
- Utilize a security room or closet to store high-risk equipment.
8.2 Lost, Stolen or Vandalized CSU Property
In the event that equipment becomes lost, stolen or vandalized, a Property Management Transaction Form shall be filed and forwarded to the Office of Property Management upon discovery. In addition, for incidents with on-campus property, departments are responsible to notify University Police Department and include the Incident/Case number on the Property Management Transaction Form. For incidents with off-campus property, the local police department shall be notified and a police report filed in the case of stolen and/or vandalized property. In all cases of theft or loss of information assets or equipment containing information assets, the Information Security Office must be notified immediately upon discovery.
9.1 Surplus Property
All dispositions of surplus property must be conducted by the PMO. Custodial departments are unauthorized to directly discard of University property (i.e. private sale, donation, scrapped, etc.)
A Property Management Transaction Form must be completed for equipment that a department deems as surplus. The custodial department will advise on the present condition prior to forwarding to the Property Office for disposition.
PMO maintains a Surplus Warehouse at 1205 West 7th Street, Chico. Surplus property that is still useful to the University is held at the Surplus Warehouse and is available for reuse on campus. Regularly scheduled Faculty and Staff Viewing days are held monthly (click here to view schedule). In addition, “Like” our Facebook Page to view pictures of items available in the Surplus Warehouse. Departments may contact PMO to inquire about existing property at any time.
Surplus equipment, capitalized and non-capitalized, that is not reutilized by the campus will be reviewed by the Property Management Survey Board to determine the appropriate method of disposition (i.e. public auction, donation, competitive bids, salvage, or transfer to another state agency). Surplus computer property is safeguarded for donation for educational purposes pending approval from the Property Management Survey Board.
The PMO does not move surplus property; this is handled by Facilities Management. Departments requiring assistance in moving surplus property should complete a Facilities Management and Service Request Form.
When requesting the move of filing cabinets and/or desks to surplus be sure to:
- Empty all contents;
- Do not leave file folders, paper or supplies in drawers.
- Needs to be unlocked; tape key to top of cabinet or desk
9.2 Equipment with Special Requirements
The campus must ensure all special requirements for equipment are addressed.
Departments may request to sell or trade-in a vehicle by notifying PMO prior to the transaction. The Property Management Office holds the certificate of title (pink slips) for all University State-owned vehicles, which include: trucks, cars, motorcycles, three and four wheel off-road vehicles, boats, airplanes, and any other vehicle requiring a State license plate. The Property Management Office will work with the department and Procurement and Contract Services concerning the trade-in of vehicles. The Property Management Survey Board shall approve the appropriate method of disposition.
9.2.2 Information Assets
Refer to ICSUAM Policy 8065.00 – Information Asset Management.
9.3 Approval of Dispositions
To ensure proper internal controls and segregation of duties, no item of property shall be sold, transferred, or disposed outside the campus, without prior approval of the campus defined Property Survey Board.
9.4 Types of Dispositions
9.4.1 Public Sales
The Property Management Office (PMO) must be notified of any departmental plans to sell property before the transaction takes place. The PMO will work with departments to bring this information to the Property Survey Board for approval regarding the sale of equipment. The campus will establish a fair market value of the equipment that is to be sold. The PMO contracts with an independent public auction company to handle items for sale.
For dollar limitation approvals refer to Executive Order 409 Purchase, Sale, Lease and License of Personal Property – Delegation of Authority.
A system of checks and balances shall be used and a proper segregation of duties must be in place. This shall, at a minimum, consist of having separate persons handle the sale and the collection of funds. For cash handling procedures, please refer to ICSUAM 3102.03 Acceptance of Cash and Cash Equivalents.
Net proceeds of $25 or more from the sale of property may be processed to a departmental account as an abatement when the old asset is replaced with another asset. Net proceeds are calculated after sales expenses have been paid, such as auctioneer commissions, advertising, etc
The PMO must be notified of any departmental plans to trade-in property before the transaction takes place. The campus will establish a fair market value of the property that is to be traded-in. The PMO will bring this information to the Property Survey Board for approval prior to the transaction taking place.
Property that is deemed suitable for donation may be donated to educational institutions, public agencies and non-profit organizations on a first-come, first-serve basis. All University property donations must be processed through the PMO. For all donations to public agencies, a copy of official letterhead must be obtained and retained; and for non-profit organizations, a copy of the non-profit organization’s 501(c)3 certification is to be obtained and retained.
9.4.4 Recycle or Salvage
CSU, Chico property that is deemed obsolete, irreparable or dangerous will be discarded and recycled whenever possible. Parts from such property may be identified as salvage parts and reclaimed for campus business use.
Executive Order 409 Purchase, Sale, Lease and License of Personal Property – Delegation of Authority
ICSUAM 3102.03 Acceptance of Cash and Cash Equivalents
ICSUAM 3150.01 Administration of University Property
ICSUAM 3150.01 300 Equipment CSU Administration of University Property – Equipment Procedures
ICSUAM 5303.00 Commodities with Special Purchasing Requirements
ICSUAM 11005.00 Externally Funded Equipment and Property Management
ICSUAM Policy 8000 Series - Information Security
Capital Asset Guide of the CSU GAAP Reporting Manual