Equipment Inventory Requirements for LAUSD Federal & State Education Programs
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Title I Equipment
Inventory Requirements
LOS ANGELES UNIFIED SCHOOL DISTRICT
FEDERAL & STATE EDUCATION PROGRAMS
FEBRUARY 2017
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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
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Compensatory Education Instrument Tool
(CE Item 20)
Education Department General
Administrative Regulations (EDGAR),
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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
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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.
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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
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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
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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
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Schools must submit to the LD Title I Coordinator:
SPSA Modification Page or SPSA Plan Page (beginning 2017-2018)
Vendor Quote
Budget Adjustment Request
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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)
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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
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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)
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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
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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
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Must complete
Disposal of Equipment Form
if
Disposition Status
is:
Salvaged
Stolen
Unusable
Must have the principal’s
signature
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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.
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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.
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Hector Arancibia
hja8803@lausd.net
213.241.7041
Jose Jarquin
jaj7955@lausd.net
213.241.7045
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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Presentation Transcript
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.
Questions? Questions? Hector Arancibia hja8803@lausd.net 213.241.7041 Jose Jarquin jaj7955@lausd.net 213.241.7045
