Management of Personal Property

TABLE OF CONTENTS

OVERVIEW

3.1 What is the purpose of this chapter? This chapter describes the U.S. Fish and Wildlife Service’s (Service) requirements and policies for management of personal property. It includes information on employee accountability, system accountability, recordkeeping, and annual property inventories.

3.2 What is the scope of this chapter? This chapter applies to all employees involved in the management, recordkeeping, inventory, and use of personal property that the Service owns, leases, or rents.

3.3 What are the authorities for this chapter?

A. See 310 FW 1 for a list of authorities for all the chapters in Part 310.

B. For Department of the Interior (Departmental) policy specific to this chapter, read Interior Property Management Directives (IPMD), 410 – Subpart 114-60.2, Accountability and Subpart 114-60.3, Property Inventories.

EMPLOYEE ACCOUNTABILITY

3.4 Who is accountable for personal property? Accountable and Custodial Property Officers (APOs/CPOs), Project Leaders, supervisors, and managers at all levels are accountable for property under their control. They must ensure that employees are aware of their responsibilities and are held accountable for the proper use and care of Government-owned or leased property in their possession.

3.5 What accountability requirements do employees have when using Government property? Service employees:

A. May only use Government personal property for official purposes. “Official use” means using property to perform the Service’s mission, as authorized by the Service.

B. Are responsible for the safekeeping, care, use, and return of personal property assigned. Failure to safeguard or return personal property may result in financial liability for damage or loss.

C. Must sign a Form DI-105, Receipt for Property, for assigned system-controlled and bureau-managed personal property (does not apply to field equipment).

(1) To ensure accountability and accurate records of the cognizant employee, CPOs and supervisors must place special emphasis on maintaining accuracy of Form DI-105s for firearms and less lethal weapons (e.g., TASER devices).

(2) For firearms, each asset record in the Financial and Business Management System (FBMS) requires the name of the assigned responsible personnel be entered in the cognizant employee field.

D. Must notify their supervisor immediately of any loss, damage, destruction, or malfunction of personal property:

(1) Employees must notify their CPO when system-controlled property requires off-site maintenance or repair.

(2) Information Resources and Technology Management (IRTM) employees are responsible for maintaining the chain of custody when computer equipment is in their possession for maintenance or repairs.

E. Must not remove Government property from the official duty station unless authorized by their supervisor and CPO. This does not apply to field equipment they use to perform authorized work (e.g., using heavy equipment authorized through a cooperative agreement, boats, vehicles, and other assets used by more than one employee).

(1) The supervisor and CPO will authorize removing the property only if needed for official use in the performance of assigned duties with Form DI-1934, Property Pass or Optional Form (OF)-7, Property Pass. Include a description of the item(s), property and serial number, make, and model.

(2) Employees may use either of these forms as a long-term property pass, but they must renew it annually. CPOs are responsible for establishing a systematic process to track, review, and renew property passes.

(3) See OCIO Directive 2013-003 and 272 FW 3, Managing and Securing Government-Furnished Mobile Devices, for information about using a Service-provided portable electronic device (smart phones, laptops, and tablet devices) during official international travel. Government portable electronic devices must not accompany employees on personal international travel.

F. May only use Government office equipment for personal use when not on duty and when such use:

(1) Does not interfere with official business,

(2) Is not for commercial gain or illegal activities, and

(3) The expense to the Government is negligible (see 410 DM 2, Limited Personal Use of Government Office Equipment and Library Collections).

G. May be held financially liable for loss, damage, or destruction to Government property entrusted to their care if the loss was the result of gross negligence or failure to install necessary management controls to safeguard and maintain the property. Employees must secure sensitive property with a lock (e.g., firearm safe, computer tether, locked drawer or cabinet, secure storage room) when it is not in their direct possession.

3.6 What accountability requirements do employees have when using Service-owned computer equipment while teleworking?

A. In addition to the requirements in section 3.5, employees who telework agree to the following via their signed and supervisor-approved Form DI-3457, Telework Agreement:

(1) Ensure the safe transport of computer equipment to and from the telework location;

(2) Ensure that adequate security measures are in place to protect the property from being damaged, stolen, or accessed by unauthorized individuals, including other members of their household;

(3) Notify supervisor and CPO when reporting any malfunctions of computer equipment to IRTM; and

(4) Notify supervisor and CPO when shipping or turning in equipment to IRTM for maintenance or repairs.

B. Employees may refer to the Joint Administrative Operations (JAO) Compensation and Benefits - Telework site for requirements and restrictions on the use of Government property while teleworking.

3.7 Who is responsible for managing personal property? General responsibilities for personal property are in 310 FW 1. Responsibilities specific to property accountability and recordkeeping are described below.

A. Personal Property Team:

(1) Primary contacts who perform day-to-day operations for personal property accountability and recordkeeping.

(2) Follow established procedures for completing system-controlled property transactions in FBMS.

(3) File transaction records for system-controlled property in FBMS.

(4) Maintain other property-related records electronically for internal control audits. Non-FBMS records include:

     (a) APO and CPO appointment letters;

     (b) General Services Administration (GSA) sales receipts for property that is not system-controlled;

     (c) Inventories (annual, internal, and audits); and

     (d) Form DI-103, Report of Survey, for non-action items.

(5) Manage and retain electronic personal property records as 283 FW 2, Disposition Schedules, requires (see IRTM - eGovernment Frequently Asked Questions).

B. APOs:

(1) Supervise the management and recordkeeping of personal property within their appointed cost center;

(2) Authorize documentation for acquiring, transferring, or disposing of accountable personal property and ensure employees maintain documents in accordance with this policy;

(3) If a CPO is transferring to another duty station or separating from the Service, ensure they conduct an inventory of personal property before they leave;

(4) Assign items in common use, but not in the custody of any cognizant employee, to a CPO. Any employee having custody or use of Government property may be held financially liable by a Board of Survey for its loss or damage whether the employee has signed a receipt for the property or not; and

(5) Control museum property as we describe in Part 126 of the Service Manual, Museums.

C. CPOs:

(1) Prepare required documentation and give it to the APO for all actions affecting property, including, but not limited to, acquisitions, transfers, and disposals to support entries and transactions in FBMS;

(2) Maintain property accountability records within their cost center(s); and

(3) Ensure all documents and forms for personal property transactions are accurate, include required signatures, and follow prescribed timelines (see Tables 3-1 and 3-2).

Table 3-1: Personal Property Form Requirements

Table 3-2: Retaining Property Records Locally

(4) Ensure system-controlled and bureau-managed property that has been issued to each employee is recorded and tracked on a Form DI-105.

     (a) To assign the responsibility for system-controlled property, the CPO completes the Form DI-105 and lists property the employee has been issued.

     (b) Form DI-105 must be signed to confirm the cognizant employee has the property assigned to them.

(5) Ensure system-controlled personal property entries in FBMS are accurate and include:

     (a) Cognizant employees’ names;

     (b) Item descriptions;

     (c) Serial numbers;

     (d) Property numbers; and

     (e) Make, model, and model year for items.

(6) Maintain expendable personal property records for only those items that meet the following criteria:

     (a) Acquired in bulk quantity for future use with an aggregate acquisition cost of $15,000 or more per invoice line item,

     (b) Over a 3-month period, have a total value per invoice line item of $5,000 or more, and

     (c) Are not day-to-day administrative operating supplies (paper, pens, notebooks, etc.).

(7) Manage ammunition according to section 3.15.

(8) Manage and retain electronic personal property records as described in the Service Manual at Part 282, Records Operations and Part 283, Records Disposition.

(9) Inform the APO of any activity affecting property within their jurisdiction that affects the status, disposition, or condition of that property.

(10) Report all instances to the APO, the Personal Property Team, and appropriate law enforcement personnel when they detect or suspect a loss or theft of property.

3.8 When are APOs relieved of their responsibility for personal property?

A. APOs remain responsible for personal property until one of the following occurs:

(1) Transfer of accountability to another APO within the Service. Use FWS Form 3-2409, Accountability Transfer Certification, to document accountability;

(2) Transfer of excess personal property to another Government agency or eligible recipient;

(3) Sale of the property;

(4) Authorized condemnation, destruction, abandonment, or donation;

(5) Board of Survey determination; or

(6) Termination of a lease or loan agreement.

B. The departing APO is responsible for:

(1) Conducting a 100% physical inventory with the interim or incoming APO, or their supervisor;

(2) Reconciling any discrepancies with the Personal Property Team before they leave;

(3) Certifying their exit inventory (see FWS Form 3-2409); and

(4) Maintaining a copy of their inventory for their records.

C. Supervising Directorate members in Headquarters and Regional Directors (or their designees) must designate, in writing, an interim or incoming APO and provide that information to the Personal Property Team (see FWS Form 3-2408A). Regional Directors should not delegate this responsibility below the Assistant Regional Director level.

D. The designated interim or incoming APO assumes full responsibility for the inventory of system-controlled personal property.

E. If the departing APO leaves without a new APO being designated, the outgoing APO’s supervisor becomes accountable for the inventory.

3.9 When are CPOs relieved of their responsibility for personal property?

A. When a CPO is relieved of accountability for personal property, it is the responsibility of the APO to ensure that the CPO and the APO can account for all property for which they were entrusted.

B. To accomplish this, the APO may require the CPO to conduct a physical inventory to certify that they can account for the property.

3.10 When are employees relieved of their responsibility for personal property?

A. Employees who separate from the Service, transfer, or begin an extended leave without pay situation are required to:

(1) Turn in assigned accountable personal property (e.g., computer, cell phone, tablet) and Form DI-105, to their supervisor, who will ensure the property is given to the responsible CPO; and

(2) Reconcile any lost or damaged non-accountable property and records.

B. See 223 FW 13, for additional information about exit clearance.

SYSTEM ACCOUNTABILITY AND RECORDKEEPING

3.11 What system does the Service use for system-controlled personal property accountability and recordkeeping? The Service must establish and maintain detailed accountability records to reflect our investment in system-controlled property. We must manage them in FBMS, which is the Service’s official property accountability system.

A. The records must contain all items of system-controlled property that we describe in 310 FW 2.

B. The Personal Property Team must record in FBMS the acquisition cost of system-controlled property (including any installation, shipping, and set-up charges).

C. For items transferred, donated, or found during inventory, CPOs should use the fair market value at the time of receipt to determine the acquisition cost and annotate the fair market value on the corresponding property form. The Personal Property Team will record the asset value in FBMS.

D. The Personal Property Team must enter system-controlled property into FBMS in accordance with timelines in Table 3-1.  

E. The Personal Property Team must file the following personal property documents in FBMS for system-controlled property, some of which are only filed in certain situations or for certain types of property:

(1) Form DI-102, Receiving Report;

(2) Form DI-103, Report of Survey;

(3) Form DI-103A, Certificate of Unserviceable Property;

(4) Form DI-104, Transfer of Property;

(5) Form SF-120, Report of Excess Property;

(6) Form SF-122, Transfer Order for Excess Personal Property;

(7) Form SF-126, Report of Personal Property for Sale;

(8) Certificate of Origin; and

(9) Vehicle Title.

F. The Personal Property Team may file the following documents in FBMS as general attachments:

(1) FWS Form 3-2408A, Designation of APO;

(2) FWS Form 3-2408B, Designation of CPO;

(3) Form DI-105, Receipt for Property; and

(4)  FWS Form 3-2476, Fleet Justification.

3.12 What are the recordkeeping requirements for capitalized property? The Personal Property Team records capitalized property in FBMS, including the original acquisition cost and date of manufacture. FBMS automatically depreciates and determines the net book value of the asset for general ledger reporting.

A. FBMS determines the actual values by the billed price (not the retail price):

(1) Less any discount;

(2) Including trade-in value (exchange sales or contracting purchase), transportation, storage, labor, or installation charges;

(3) Including State taxes we pay as part of the purchase price; and

(4) Minus all maintenance and warranty costs.

B. We do not capitalize personal property we acquire through lease or loan, museum property, and systems furniture, regardless of cost.

C. The capitalization threshold for software is different from other personal property. We use a threshold of $100,000 per license. We record and track software that meets the capitalization threshold in FBMS.

D. See 310 FW 1 for the definition of capitalized property. See IPMD, 410 – Subpart 114.60.2 for more information about capitalized personal property.

E. Despite depreciation, capitalized property remains on the inventory until the Personal Property Team manually retires the asset in FBMS.

3.13 How does the Service record Federal property in the custody of non-Federal entities?

A. We must establish and maintain accountability records for all Government property in the custody of a contractor, grantee, cooperator, concessionaire, or other non-Federal recipient in accordance with the terms of any legal instrument.

B. This property must be subject to the same inventory, reconciliation, and management controls as any other accountable property the Service holds.

C. The Service employee or Contracting Officer who is responsible for authorizing non-Federal use of Government property is responsible for sending information regarding such property to the APO and CPO. The Contracting Officer’s Representative (COR) is responsible for:

(1) Ensuring consent from the APO and CPO before giving any controlled property to a contractor;

(2) Keeping a record of the date for received items and obtaining a receipt of acknowledgement from the contractor;

(3) Monitoring the contractor’s use and care of any Government-furnished equipment or materials;

(4) Reporting to the Contracting Officer and CPO any items of controlled property that are lost, stolen, or damaged by the contractor, or that become worn out through normal wear and tear; and

(5) Verifying that contract employees complete exit clearance procedures, including return of personal property, before they depart and at contract completion (see COR appointment letter for additional details).

3.14 What are the recordkeeping requirements for bureau-managed property? Bureau-managed property is managed at the local level (i.e., responsible duty station) using a Form DI-105. Employees at the duty station may use a spreadsheet or other method to maintain a consolidated list of bureau-managed assets in addition to Form DI-105.

3.15 How does the Service record and store ammunition? The Service classifies ammunition as expendable personal property and as hazardous material (see FPMR, Subchapter H, 101-42). It requires special safeguards, management, and control. APOs, CPOs, or authorized law enforcement personnel who handle the receipt of ammunition must:

A. Adhere to special storage requirements in accordance with applicable Occupational Safety and Health Administration (OSHA) and Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) regulations and policies and local fire codes;

B. Secure the ammunition immediately in a locked container or vault until it is issued or used;

C. Maintain a local inventory for control and issuance of ammunition;

D. Retain documents for recordkeeping and auditing purposes;

E. Not record the ammunition in FBMS; and

F. Conduct physical inventories annually that consist of:

(1) A physical count to the nearest case or box of ammunition, and

(2) An inspection to ensure that the ammunition meets required safety standards.

3.16 What are the recordkeeping requirements for museum property? Museum property is personal property, and employees must control it through accessioning and cataloging procedures we describe in Part 126 of the Service Manual.

ANNUAL INVENTORIES

3.17 Why does the Service conduct annual inventories? The primary purpose of an annual inventory of personal property is to account for property and to adjust inventory records accordingly. Inventories ensure the accuracy of the inventory data (e.g., description, serial number, model number, condition, utilization, etc.). Our records must reflect what is on hand.

3.18 What property does the Service inventory? The annual physical inventory must include all system-controlled property we describe in 310 FW 2.

3.19 Who is responsible for system-controlled personal property inventories?

A. Regional Directors and the Assistant Director – Management and Administration (AD-MA), for Headquarters, must certify that the annual 100% physical inventory has been completed for their areas of responsibility by the due date using FWS Form 3-2544, Annual Regional Personal Property Inventory Certification. JAO will issue a Data Tracking System (DTS) memo to the Directorate providing instructions and a due date. Regional Directors and the AD-MA send their certifications to JAO via DTS.

B. Before the responsible Directorate member can certify the inventory as we describe in section 3.19A above, the Personal Property Team, APOs, and CPOs have responsibilities for annual inventories as follows:

(1) The Personal Property Team must annually:

     (a) Provide APOs and CPOs with procedural guidance on processing inventories and due dates for completion and certification,

     (b) Update property officer designations in FBMS prior to inventories, and

     (c) Reconcile property inventory discrepancies in FBMS as reported by the APO and CPO, within 90 calendar days, and concurrently update the date of the last inventory in FBMS. The 90-day period begins from the date the Personal Property Team receives the certification from the APO.

(2) APOs must annually:

     (a) Ensure that a 100% physical inventory of personal property within their accountable area is completed in accordance with this policy; and

     (b) Certify completion of inventory using FWS Form 3-2543, Annual Cost Center Personal Property Inventory Certification and submit it to the Regional Director or AD-MA in Headquarters.

(3) CPOs must annually:

     (a) Conduct the physical inventory of system-controlled personal property as the APO directs;

     (b) Verify that all firearms are accounted for (with the APO or another Service employee present to serve as a witness) and that the descriptions, serial numbers, and model numbers are annotated correctly on the FBMS inventory;

     (c) Prepare and provide all required annual inventory reconciliation documentation to the Personal Property Team. CPOs must complete inventory-related transactions prior to cost center certification; and

     (d) Certify completion of inventory using FWS Form 3-2543 and send it to the APO.

3.20 How does the Service conduct annual inventories? Annual inventories involve physically inspecting the asset. To conduct a 100% physical inventory, the APO or CPO must complete the following actions:

A. Obtain an inventory list from FBMS of all property assigned to the cost center(s) for which the APO/CPO is responsible.

B. Confirm that each asset on the inventory list exists and is located where noted on the property record, and verify the following data on the inventory list:

(1) Inventory number,

(2) Serial number,

(3) Description,

(4) Location (responsible cost center),

(5) APO/CPO,

(6) Manufacturer,

(7) Model,

(8) Utilization, and

(9) Cognizant employee.

C. Inspect premises for system-controlled assets that are not listed on the inventory report, and:

(1) Certify that the inventory was completed,

(2) It reflects actual quantities on hand,

(3) All firearms are accounted for, and

(4) Discrepancies are noted or reconciled.

3.21 What must CPOs do to reconcile shortages or overages when conducting inventories? After the physical inventory is complete, if there are discrepancies, the CPO must reconcile them by completing required property forms (see Table 3-1).

3.22 How long should property officers keep annual inventory documentation?

A. APOs and CPOs must retain annual physical inventory documentation, including notes and printouts used in the inventory process, until the third succeeding inventory is complete.

B. For firearms and conducted electrical weapons (e.g., TASER devices), APOs and CPOs must retain inventory documentation, including electronic files or paper copy printouts used in the inventory process, for the entire lifecycle of the assets.

3.23 How does the Service verify that personal property records are adequately maintained? The Service conducts the annual Property Management Review (PMR) to inspect personal property and audit recordkeeping (see 310 FW 6).

3.24 What other management reports are required? GSA requires that all Federal agencies complete three annual reports. The Personal Property Team will provide the following annual reports to Headquarters programs via a data call (see Part 320 for information on fleet management reports):

A. Report summarizing the property provided to non-Federal recipients,

B. Report summarizing exchange/sales transactions (negative reports are required), and

C. Negotiated sales of surplus personal property valued over $5,000 (negative reports not required).

TRAINING

3.25 What training is required for employees who manage personal property? Following are the required training courses associated with personal property:

A. Firearms Accountability Course, which is offered in DOI Talent. Under the course, the appropriate people take the training associated with their role related to firearms:

(1) Property Controller role is required annually for:

     (a) Employees on the Personal Property Team,

     (b) APOs who have firearms on their inventories, and

     (c) CPOs who have firearms on their inventories.

(2) Weapons User role is required annually for:

     (a) Law enforcement supervisors,

     (b) Law enforcement officers, and

     (c) Additional law enforcement staff as directed by their supervisors.

B. FBMS Role Training (training to align with assigned FBMS roles for each of the following):

(1) Employees on the Personal Property Team, and

(2) CPOs.