Equipment Inventory Requirements for LAUSD Federal & State Education Programs

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This document outlines the equipment inventory requirements for the Los Angeles Unified School District (LAUSD) federal and state education programs as of February 2017. It covers legal mandates, objectives, recent audit findings, LAUSD policies, the purpose of the inventory control system, and guidelines for purchasing, labeling, maintaining, and disposing of equipment.

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Title I Equipment Inventory Requirements LOS ANGELES UNIFIED SCHOOL DISTRICT FEDERAL & STATE EDUCATION PROGRAMS FEBRUARY 2017

Objectives Objectives To develop a deeper understanding of: Legal Mandates/LAUSD Policy Purpose for Establishing an Inventory Control System Purchasing Equipment Labeling Equipment Maintaining an Equipment Inventory Conducting a Physical Check of Equipment Disposing of Equipment

Legal Mandates Legal Mandates Compensatory Education Instrument Tool (CE Item 20) Education Department General Administrative Regulations (EDGAR), 80.32 Office of Budget & Management (OMB) Circular A-87, Appendix B, Item 15 CA Education Code, 35168 CA Code of Regulations, Title 5, 3946 CA School Accounting Manual (CSAM) Procedures 410 & 770

Recent Audit Findings Recent Audit Findings Schools did not include all required information on inventory: Cost Purchase Date Delivery Date Information on lost, stolen or salvaged items (Police report or salvage date) There is a 25% chance your school will be audited by an outside firm, there is a 100% chance your school will be reviewed by our office.

LAUSD Policy LAUSD Policy Adhere to the following LAUSD policies: LAUSD Policy Bulletin 3508.7: Inventory for Equipment Purchased Through Categorical Programs LAUSD Bulletin 953: Control of Site Equipment LAUSD Policy Bulletin 1158.1: Accounting for Supplies and Equipment Purchases

Purpose for establishing Purpose for establishingan inventory control system an inventory control system Prevents loss, damage, and theft of property by tracking and monitoring equipment Protects against unauthorized use by assigning equipment for appropriate usage Achieves desired results through effective stewardship of public resources

Purchasing Equipment Purchasing Equipment

Equipment Expenditure Line Items Equipment Expenditure Line Items General Supplies-Technology (430001): Equipment costing less than $500, (including tax, shipping and other ancillary charges) Non-Capitalized Equipment (440001): Equipment costing between $500 and $4,999 (including tax, shipping and other ancillary charges) Capitalized Equipment (640001): Single piece of equipment costing $5,000 or more* (including tax, shipping and other ancillary charges) *Capitalized equipment is still a restricted item

Purchasing/Leasing Equipment Purchasing/Leasing Equipment Schools must submit to the LD Title I Coordinator: SPSA Modification Page or SPSA Plan Page (beginning 2017-2018) Vendor Quote Budget Adjustment Request

Purchasing Equipment Purchasing Equipment All equipment purchases through General Supplies-Technology (430001) or Non-Capitalized Equipment (440001) must be received by May 5, 2017. All schools attempting to purchase equipment must have submitted a completed and correct Categorical Equipment Inventory (CEI) for the prior year. This information will be reviewed by FSEP prior to approving any purchases. All related documentation must be maintained for 5 years. (e.g., requisitions, POs, invoices)

Labeling Equipment Labeling Equipment

Red Equipment Labels Red Equipment Labels All categorically-funded equipment costing $500 or more must be labeled Recommendation: Label small & attractive items costing less than $500 Labels can be obtained from FSEP or LD Title I Coordinators Labels should be firmly affixed to each item when received and include the following: Funding Source School Name Purchase/Delivery Date Serial Number

Equipment Inventory Equipment Inventory

Maintaining a Maintaining a Historical Historical Database Database All schools must maintain an inventory using the Excel spreadsheet provided by FSEP As new equipment is purchased with categorical funding, it must be immediately added to the inventory The following information must be included for all equipment: Description (Type/Model) Serial Number Purchase Date Delivery Date Funding Source Cost Location Current Condition (New, Good, Fair, Poor) Disposition (Salvaged, Police Report)

Sample Categorical Equipment Inventory Sample Categorical Equipment Inventory

Physical Check of Physical Check of Equipment Equipment

Physical Check of Equipment Physical Check of Equipment A physical check must be conducted at least once every two years The results of the inventory check must be reconciled with the inventory records The school site must identify staff to conduct the physical check

Submitting your CEI Submitting your CEI Email the spreadsheet (Attachment B) in excel format to: Federal and State Education Programs (FSEP) after all equipment has been received for the current school year FSEP@lausd.net Subject line: School Name_CEI_2016-2017

Disposal of Equipment Disposal of Equipment

Disposal of Equipment Disposal of Equipment Must complete Disposal of Equipment Form if Disposition Status is: Salvaged Stolen Unusable Must have the principal s signature

Removing Equipment from Inventory Removing Equipment from Inventory Equipment that is that has been disposed of may be removed from the school s Categorical Equipment Inventory after one year of completing Disposal of Equipment (Attachment C of BUL-3508.7) In the event equipment is lost or stolen, the school must indicate this on the inventory and also complete Disposal of Equipment (Attachment C of BUL-3508.7). Any loss, damage, or theft of equipment must be investigated. In the event of a theft, the school must also indicate the Police Report Number on the CEI. A Police Report must be filed within 30 days once an item has been considered missing.

NEXT STEPS NEXT STEPS STARTING NOW: Obtain red Equipment Labels if needed Complete the Categorical Equipment Inventory (Attachment B) by adding all new purchases to last year s CEI Determine whether a physical check is needed and complete if necessary Complete Disposal form if applicable. See Bul-3508.7 for guidance in disposal of equipment Email the CEI in excel format to FSEP (FSEP@lausd.net) after all equipment has been received for the current school year. Maintain a copy at the school site.