Roane State Community College

1. Responsibility
   Department heads and other designated staff are responsible for the purchase, custody, proper use, and maintenance of all equipment assigned to the respective offices.
   
   物理工厂的工作人员负责将大型设备搬入和搬离校园. College equipment can only be used for college business. An employee may use college equipment and/or property for job-related activities, but not for personal activities.
2. Equipment
   为本政策的目的，设备一般分为两类:
   1. Capitalized Equipment
   2. Sensitive Items
      
      用联邦资金获得的资产的财产记录应符合OMB通告A-110, 与高等教育机构签订的助学金和其他协议的统一管理要求, Hospitals and Other Non-Profit Organizations.
3. Capitalized Equipment (Items Costing $5,000 or More)
   资本设备应定义为“任何有形的个人财产，使用寿命超过一年，成本为5美元。,000 or more.下列包括应作为资产成本一部分资本化的部分成本:
   1. The original bargained acquisition price.
   2. 运费、保险、搬运、仓储及其他与收购资产有关的费用.
   3. Cost of installation, including site preparation, assembling, and installing.
   4. 资产投入全面运行前的试运行和其他测试成本.
   5. Cost of reconditioning equipment acquired in a used state.
   6. 商务办公室负责维护成本为5美元的资本设备贝博体育的准确清单,000 or more. 所有符合上述定义的设备均应资本化，并保留在业务办公室的永久库存记录中.
   7. Annually, 商务办公室将向每个部门/资产托管人提供分配给该部门的所有资本化设备的清单，以及进行实物盘存的适当指示. 各部门/资产托管人有责任确保以谨慎的方式进行实物盘点，并在资本化设备清单所附说明规定的日期前将实物盘点清单退还给营业厅.
   8. 学校的基本设备可以在家里或其他工作场所使用, but only in pursuit of job-related activities. To check out college capitalized equipment, 员工必须填写《贝博体育》, Form EQ-1 (Appendix A) and follow the procedures outlined on the form.
   9. 部门主管和其他指定人员负责通过填写《资本设备和敏感贝博体育转移/结帐授权表EQ-1》向营业厅报告资本设备的转移或结帐情况.
4. Sensitive Minor Equipment Items
   敏感的小型装备贝博体育是指可移动的性质，特别容易被盗，成本或公允价值(仅用于捐赠贝博体育)在1美元之间,500.00 and $4,999.99, regardless of funding source. 如果成本在1美元之间，敏感贝博体育应具体定义为下列清单上的贝博体育,500 and $4,999.00.
   1. Cameras – 35MM, Digital Still, and Video
   2. Camera Lens
   3. Network Switches and Routers
   4. Computers
   5. Computer Monitors
   6. Printers
   7. Computer peripherals (any device other than a printer that is connected to a computer; i.e., scanners, etc.)
   8. Televisions
   9. Projectors
   10. DVD Players/Recorders
   11. CD Player/Recorders
   12. PDAs
   13. IPods
   14. Weapons (regardless of cost)
5. Inventory
   资产托管人/拥有部门负责保持准确的库存和控制敏感贝博体育. 所有计算机设备将由信息技术办公室清点. However, if a department (i.e., CTAT) checks out select pieces of computer equipment, that department should record and track those items as well, as described below. Inventories will be conducted annually on sensitive items. 抽样是对敏感小型设备进行实物盘存的一种可接受的方法.
   
   The useful life of sensitive minor equipment is estimated at 3 years, after which the fair value will be considered nominal. Since the fair value will be considered nominal after 3 years, annual inventory of the item will no longer be required.
   
   Each sensitive item will be assigned a unique pre-numbered asset tag. 敏感贝博体育由资产托管人/所属部门在学院固定资产管理系统中对敏感贝博体育进行记录. 确保数据在发生变化时得到更新是所属部门/资产托管人的责任.
   
   这些贝博体育也可以被借出使用，但只能在从事与工作相关的活动时使用. Sensitive items may also be checked out for use at home or an alternate worksite, but only in pursuit of job-related activities. To check out sensitive items, 员工必须填写《贝博体育》, Form EQ-1 (Appendix A) and follow the procedures outlined on the form. For departments that allow the checkout of these items, 固定资产管理系统将用于跟踪贝博体育分配给每个员工的情况. In addition to recording the checkout in the fixed asset management system, 必须遵守表格EQ-1上的入住/退房指示，并保留表格EQ-1的批准副本，以记录物品的入住/退房情况. 虽然通常期望贝博体育在相对较短的时间内被检出, 物品必须在结帐之日起一年内归还给所属部门/资产托管人. If the item is still needed, 经所属部门/资产托管人批准后，员工可再次对该贝博体育进行查询. The owning department/asset custodian may establish a shorter check out period.
6. Transfer of asset
   资产的永久控制权是否应该转移到另一个部门/资产保管人, a Capital Equipment and Sensitive Items Checkout/Transfer Authorization form, 转移部门和接收部门必须填写EQ-1表格，并更新固定资产管理系统以反映此次转移. EQ-1表格将由接受转让资产的员工和授权转让的人签署.

拥有部门/资产托管人可以建立额外的程序，认为有必要控制他们所负责的资产.

Exceptions to this policy may be approved by the president of the college.

(09年3月9日—将RSCC政策BA-03-01和BA-03-02合并为修订后的政策BA-03-01. Policy BA-03-02 was deleted.)

Appendix A: Capital Equipment and Sensitive Items Checkout/Transfer Authorization