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Personal Property and Asset Management Handbook

Office of Finance Asset Management Directorate

Personal Property Management Division Policy and Strategy Branch

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CHAPTER 1 – GENERAL.......................................................................................................................... 5 1.0 PURPOSE .............................................................................................................................................. 5 1.1 SCOPE .................................................................................................................................................. 5 1.2 REFERENCES AND AUTHORITIES .......................................................................................................... 5 1.3 GUIDING PRINCIPLES FOR PROPERTY MANAGEMENT .......................................................................... 6

CHAPTER 2 – ROLES, RESPONSIBILITIES AND REQUIRED TRAINING ................................. 10 2.0 PURPOSE ............................................................................................................................................ 10 2.1 ROLES AND RESPONSIBILITIES ........................................................................................................... 10 2.2 MANDATORY TRAINING REQUIREMENTS:.......................................................................................... 20

CHAPTER 3 – PERSONAL PROPERTY CLASSIFICATIONS.......................................................... 22 3.0 PURPOSE ............................................................................................................................................ 22 3.1 PRIMARY CLASSIFICATIONS OF CBP PERSONAL PROPERTY............................................................... 22 3.2 ADMINISTRATIVELY CONTROLLED ASSETS ....................................................................................... 23 3.3. OTHER CLASSIFICATIONS OF CBP PERSONAL PROPERTY ................................................................. 23

CHAPTER 4 – MATERIALS MANAGEMENT .................................................................................... 26 4.0 PURPOSE ............................................................................................................................................ 26 4.1 GENERAL ........................................................................................................................................... 26 4.2 MATERIAL PLANNING COMMITTEES .................................................................................................. 26 4.3 MATERIALS INVENTORY CONTROL.................................................................................................... 27 4.4 CODIFICATION OF SPARES AND REPAIR PARTS .................................................................................. 30 4.5 MATERIAL REQUISITIONS .................................................................................................................. 31

CHAPTER 5 – EQUIPMENT REPAIR, CANNIBALIZATIONS AND RECLAMATION ............... 32 5.0 PURPOSE............................................................................................................................................. 32 5.1 REPAIR VERSUS REPLACEMENT OF EQUIPMENT.................................................................................. 32 5.3 EQUIPMENT CANNIBALIZATION ........................................................................................................ 33 5.4 EQUIPMENT RECLAMATION ................................................................................................................ 33

CHAPTER 6 – PERSONAL PROPERTY ACQUISITION METHODS.............................................. 35 6.0 PURPOSE ............................................................................................................................................ 35 6.1 ACQUISITION PLANNING .................................................................................................................... 35 6.2 PRIORITIZED SOURCES FOR ACQUISITIONS ........................................................................................ 39 6.3 PURCHASE REQUISITION (PR) REVIEW OF MATERIAL GROUP 31XX................................................... 41

CHAPTER 7 – RECEIVING AND IDENTIFICATION OF GOODS .................................................. 43 7.0 PURPOSE ............................................................................................................................................ 43 7.1 RECONCILING PURCHASE ORDER LINE ITEM WITH DELIVERY RECEIPT............................................. 43 7.2 CBP BARCODES................................................................................................................................. 45

CHAPTER 8 – MANUAL AND AUTOMATED RECORDS, AND SAP SYSTEMS REQUIREMENTS ..................................................................................................................................... 47

8.0 PURPOSE ............................................................................................................................................ 47 8.1 AUTOMATED PERSONAL PROPERTY ACCOUNTABILITY RECORDS ..................................................... 47 8.3 SAP PERSONAL PROPERTY MANAGEMENT SYSTEM.......................................................................... 47 8.4 SUPPORTING RECORDS TO BE MAINTAINED....................................................................................... 48 8.5 ANNUAL CBP END OF YEAR REPORTS .............................................................................................. 50 8.6 ADDITIONAL DHS-REQUIRED REPORTS .......................................ERROR! BOOKMARK NOT DEFINED.

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CHAPTER 9 – TRANSFERS, MOVEMENTS AND LOANS ............................................................... 53

9.0 PURPOSE ............................................................................................................................................ 53 9.1 TRANSFER OF PERSONAL PROPERTY.................................................................................................. 53 9.2 TEMPORARY MOVEMENT OF GOVERNMENT PROPERTY FROM GOVERNMENT-OWNED OR LEASED PREMISES ................................................................................................................................................. 55 9.3 EMPLOYEE OWNED PERSONAL PROPERTY IN CBP SPACES................................................................ 55 9.4 LOANING OR RECEIVING LOANED GOVERNMENT PROPERTY............................................................. 55

CHAPTER 10 – FIREARMS AND BODY ARMOR ACCOUNTABILITY ........................................ 58 10.0 PURPOSE .......................................................................................................................................... 58 10.1 GENERAL ACCOUNTABILITY............................................................................................................ 58 10.2 CUSTOMS AND BORDER PROTECTION MANAGERS AND SUPERVISORS............................................. 58 10.3 SEIZED FIREARMS, AMMUNITION AND FIREARMS-RELATED MATERIALS........................................ 59 10.4 GENERAL ORDER FIREARMS, AMMUNITION AND RELATED MATERIALS ......................................... 59 10.5 STORAGE REQUIREMENTS................................................................................................................ 59 10.6 LOST/STOLEN FIREARMS ................................................................................................................. 61 10.7 FIREARMS REQUESTS AND TRANSFERS............................................................................................ 61 10.8 ANNUAL FIREARMS INVENTORY...................................................................................................... 62 10.9 TRAVELING WITH FIREARMS............................................................................................................ 62

CHAPTER 11 – SECURED STAMPS, SUPPLIES AND SECURITY INK......................................... 63 11.0 PURPOSE .......................................................................................................................................... 63 11.1 POLICY............................................................................................................................................. 63 11.2 PROCEDURES ................................................................................................................................... 63

CHAPTER 12 – PLANNING AND PERFORMANCE OF PHYSICAL INVENTORIES.................. 68 12.0 PURPOSE .......................................................................................................................................... 68 12.1 TYPES OF INVENTORY...................................................................................................................... 68 12.2 INVENTORY REQUIREMENTS............................................................................................................ 68 12.3 DOCUMENTATION ............................................................................................................................ 69 12.4 INVENTORY PLANNING .................................................................................................................... 69 12.5 PHASES OF INVENTORIES ............................................................ERROR! BOOKMARK NOT DEFINED. 12.6 PREPARATION PHASE....................................................................................................................... 69 12.7 ACTUAL PHYSICAL INVENTORY....................................................................................................... 74 12.8 DISCREPANCY RECONCILIATION...................................................................................................... 76 12.9 CERTIFICATION AND CLOSEOUT ....................................................................................................... 77

CHAPTER 13 – PERSONAL PROPERTY PERFORMANCE MEASUREMENT, TREND ANALYSIS AND CORRECTIVE ACTION PLANS ............................................................................. 78

13.0 PURPOSE .......................................................................................................................................... 78 13.1 GENERAL ......................................................................................................................................... 78 13.2 INCOMPLETE PERSONAL PROPERTY RECORDS STANDARDS............................................................. 79 13.6 ANNUAL CBP AND DHS END OF YEAR RECORD KEEPING AND REPORTING REQUIREMENTS ......... 79

CHAPTER 14 - LOSS, DAMAGE, DESTRUCTION OR THEFT AND THE PERSONAL PROPERTY MANAGEMENT OVERSIGHT BOARD......................................................................... 81

14.0 PURPOSE .......................................................................................................................................... 81 14.1 SPECIFIC ACTIONS FOR PPMOB....................................................................................................... 84 14.2 CBP FIELD BOS COMMITTEE........................................................................................................... 84 14.3 INSTRUCTIONS FOR COMPLETION OF CF-52...................................................................................... 85 14.4 GENERAL REPORTING FOR LOSS, DAMAGE, DESTRUCTION OR THEFT.............................................. 86

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CHAPTER 15 – PERSONAL PROPERTY FROM PROJECTS UNDER CONSTRUCTION.......... 89

15.0 PURPOSE. ......................................................................................................................................... 89 15.1 GENERAL ......................................................................................................................................... 89 15.2 CONSTRUCTION OF PERSONAL PROPERTY THROUGH PROJECT SYSTEMS: ....................................... 89

CHAPTER 16 – CONTROL, ACCOUNTING, RETURN OR SALE OF ALIEN/DETAINEES PERSONAL EFFECTS ............................................................................................................................. 92

16.0 PURPOSE........................................................................................................................................... 92 16.1 VOLUNTARILY ABANDONED PERSONAL PROPERTY ......................................................................... 92 16.2 CUSTODY OF DETAINEES’ PERSONAL EFFECTS................................................................................. 92 16.3 VOLUNTARY ABANDONMENT........................................................................................................... 93 16.4 RELEASE OF PERSONAL EFFECTS WITHIN 30 DAYS ........................................................................... 94 16.5 PERSONAL EFFECTS NOT CLAIMED AFTER 30 DAYS ........................................................................ 94 16.6 CLAIM FILED BY FORMER OWNER. .................................................................................................. 95

CHAPTER 17 – EXCESS PROPERTY ................................................................................................... 96 17.0 PURPOSE........................................................................................................................................... 96 17.1 INTERNAL SCREENING PROCESS ....................................................................................................... 96 17.2 EXECUTIVE ORDER 12999 ................................................................................................................ 96 17.3 STEVENSON-WYDLER ACT ............................................................................................................... 96 17.4 GSA EXCESS PROPERTY DISPOSAL PROCESS ................................................................................... 97 17.5 LOCAL DISPOSAL AUTHORITY.......................................................................................................... 99 17.6 NUCLEAR REGULATORY COMMISSION CONTROLLED MATERIALS ................................................. 102 17.7 DISPOSAL RELATED COSTS............................................................................................................. 102 17.8 WITHDRAWALS.............................................................................................................................. 103 17.9 DISPOSAL OF GIFTS RECEIVED BY CBP......................................................................................... 103 17.10 DISPOSAL OF FOREIGN EXCESS PROPERTY .................................................................................. 103 17.11 DISPOSAL OF PROPERTY SUPPORTING CONSOLIDATED OMNIBUS BUDGET RECONCILIATION ACT............................................................................................................................................................... 104 17.12 DISPOSAL OF PERSONAL PROPERTY PURCHASED WITH PROCEEDS MONEY ................................. 104 17.13 DISPOSAL OF PERSONAL PROPERTY FOR PUERTO RICO ............................................................... 105 17.14 DISPOSAL OF COMPUTERS............................................................................................................ 105 17.15 DISPOSAL OF CANINES AND HORSES............................................................................................ 105 17.16 DISPOSAL OF HIGH INTENSITY DRUG TRAFFICKING AREAS (HIDTA) FUNDED PROPERTY ......... 107 17.17 SALE OF GOVERNMENT PROPERTY TO EMPLOYEES ..................................................................... 107 17.18 RECORD KEEPING REQUIREMENTS .............................................................................................. 107 17.19 VOLUNTARILY ABANDONED PERSONAL PROPERTY..................................................................... 107 17.20 UNCLAIMED PERSONAL PROPERTY.............................................................................................. 108

CHAPTER 18 - EXCHANGE/SALE PROCEDURES ......................................................................... 110 18.0 PURPOSE ........................................................................................................................................ 110 18.1 QUALIFICATIONS FOR EXCHANGE/SALE ........................................................................................ 110 18.2 WHEN TO CONSIDER EXCHANGE/SALE.......................................................................................... 111 18.3 PREPARING REPORTS OF PERSONAL PROPERTY FOR SALE ............................................................. 112

CHAPTER 19 – GIFTS............................................................................................................................ 113 19.0 PURPOSE ........................................................................................................................................ 113 19.1 DEFINITIONS .................................................................................................................................. 113 19.2 RESPONSIBILITIES .......................................................................................................................... 113 19.3 POLICY AND PROCEDURES ............................................................................................................. 114

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CHAPTER 20 – PERSONAL PROPERTY IN THE POSSESSION OF CONTRACTORS .............118

20.0 PURPOSE ........................................................................................................................................ 118 20.1 PROVIDING GOVERNMENT PROPERTY ............................................................................................ 118 20.2 LIABILITY AND RESPONSIBILITY FOR GOVERNMENT PROPERTY..................................................... 118 20.3 REPORTING LOST, DAMAGED OR MISSING PERSONAL PROPERTY .................................................. 118 20.4 DISPOSAL METHODS...................................................................................................................... 119 20.5 PROPERTY CONTROL SYSTEM........................................................................................................ 119

CHAPTER 21 – PROGRAM MANAGEMENT REVIEWS................................................................ 121 21.0 PURPOSE ........................................................................................................................................ 121 21.1 PREPARING FOR THE PROGRAM MANAGEMENT REVIEW ................................................................ 121 21.2 ACTUAL PROGRAM MANAGEMENT REVIEW .................................................................................. 122 21.3 DISCREPANCY RESOLUTION........................................................................................................... 126

CHAPTER 22 – DISASTER RESPONSE PROPERTY MANAGEMENT........................................ 128 22.0 PURPOSE......................................................................................................................................... 128 22.1 GENERAL........................................................................................................................................ 128 22.2 SCOPE ............................................................................................................................................. 128 22.3 OVERVIEW – EMERGENCY MANAGEMENT 101............................................................................... 129 22.4 ASSET MANAGEMENT’S ROLE IN CBP EMERGENCY MANAGEMENT .............................................. 132 22.5 EMERGENCY RESPONSE TRAINING AND CERTIFICATION PROGRAMS.............................................. 138

. ATTACHMENTS....................................................................................................................................... 1 ATTACHMENT 2-1, CBP FORM 259 PAGE 1 ................................................................................................ 2 ATTACHMENT 2-2, CF52 PAGE 1............................................................................................................... 3 ATTACHMENT 2-2, CF52 PAGE 2............................................................................................................... 4 ATTACHMENT 6-1, SF 126 PAGE 1 ............................................................................................................ 5 ATTACHMENT 8-1, CBP FORM 7610 PAGE 1 ............................................................................................. 1 ATTACHMENT 8-2, SF 122 PAGE 1 ............................................................................................................ 2 ATTACHMENT 8-3, SF 120 PAGE 1 ............................................................................................................. 3 ATTACHMENT 18-1 PROGRAM MANAGEMENT REVIEW (PMR) PERSONAL PROPERTY.............................. 4 ATTACHMENT 18-2 VERIFICATION MEMORANDUM OFF-SITE PROPERTY.................................................. 5 ATTACHMENT 18-3 VERIFICATION LETTER OUT FOR REPAIR ................................................................... 6 ATTACHMENT 22-1 ICS ORGANIZATIONAL CHART ................................................................................... 7 ATTACHMENT 22-2 ICS LOGISTICS SECTION............................................................................................. 8

APPENDICES .............................................................................................................................................. 1 APPENDIX 1: GLOSSARY OF TERMS AND DEFINITIONS ............................................................... 2 APPENDIX 2: REPORTING SCHEDULES............................................................................................. 6 APPENDIX 3: ACRONYMS .................................................................................................................... 7 APPENDIX 4: DISASTER RESPONSE REFERENCE MATERIALS................................................................... 9

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CHAPTER 1 – General 1.0 Purpose The Customs and Border Protection (CBP) Personal Property and Asset Management Handbook (PPAMH) is the primary guiding authority for the management of CBP personal property. The PPAMH is written using a problem solving approach that should be consulted to determine guiding principles, cost-effective practices and procedures governing all CBP personal property and assets. NOTE: The terms property, asset, personal property and Government property, as used in this Handbook are synonymous. The PPAMH is issued under authority of CBP directive 5230-032, Personal Property Management and contains guiding principles for the management of personal property that is agency-owned, leased, borrowed, or loaned. The material herein is based on Management Directives, best practices, laws, regulations, and Executive Orders. 1.1 Scope The PPAMH provides comprehensive guidance for the management and control of all CBP personal property where records and controls are required to be maintained. The PPAMH is applicable to all CBP organizations using and/or managing personal property. CBP Personal Property Program exceeds 3 billion dollars in personal property and is the foundation that enables CBP personnel to accomplish their missions. 1.2 References and Authorities The following Acts, Regulations, and Standards govern this Handbook:

A. American Society for Testing and Materials (ASTM) E2131-07, Standard Practice for Assessing Loss, Damage, or Destruction of Property, approved June 15, 2007

B. American Society for Testing and Materials (ASTM) E2132-07, Standard Practice for Physical Inventory of Durable, Moveable, Property, approved June 15, 2007

C. American Society for Testing and Materials (ASTM) E2135-07, Standard Terminology for Property and Asset Management, approved June 15, 2007

D. American Society for Testing and Materials (ASTM) E2221-02, Administrative Control of Property, approved July 10, 2002

E. American Society for Testing and Materials (ASTM) E2279-03, Establishing the Guiding Principles of Property Management, approved May 10, 2003

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F. American Society for Testing and Materials (ASTM) E2453-05, Determining the Life Cycle Cost of Ownership of Personal Property, approved July 1st, 2005

G. American Society for Testing and Materials (ASTM) E2495-07, Prioritizing Asset Resources in Acquisition, Utilization and Disposition, approved February 1st, 2007

H. CBP Directive 5230-027C, “Capitalization and Accountability of Personal Property” of July 18, 2007

I. CBP Directive 5230-032, Personal Property Management, dated June 1, 2005

J. “Chief Financial Officers Act of 1990,” as amended; K. Department of Homeland Security Directive 0565,” DHS Personal

Property Management Directive, Dated December 6, 2004;” L. Federal Management Regulation (FMR), 41 C.F.R. §102; M. “Federal Property and Administrative Services Act of 1949,” 40 U.S.C.

§482, et. Seq; N. Federal Property Management Regulation (FPMR), 41 C.F.R. §101; O. 5 C.F.R. Part 2635, “Standards of Ethical Conduct for Employees of the

Executive Branch;” P. Homeland Security Acquisition Regulation, Part 45, Government Property Q. Statement of Federal Financial Accounting Standards 6: Accounting for

Property, Plant, and Equipment R. Statement of Federal Financial Accounting Standards 10: Accounting for

Internal Use Software S. Financial Management Fiscal Year – End Procedures T. OMB Circular No. A-11, Appendix B U. U.S. Customs and Border Protection Table of Offenses and Penalties,

June 21, 2004 1.3 Guiding Principles for Property Management This Handbook sets forth guiding principles for the CBP Personal Property Program, implementing simplified practices for the Management, Utilization and Disposal of personal property, promoting the use of personal judgment rather than “by-the-book” decisions, and encouraging the adoption of “best practices”:

A. Management of Personal Property 1) CBP shall devise and maintain a system of internal management

controls sufficient to provide reasonable assurances that: transactions are executed in accordance with management’s general or specific authorization; transactions are recorded as

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necessary in conformity with generally accepted accounting principles; access to change property information is limited; and, the recorded accountability for personal property is compared with existing personal property at reasonable intervals, and appropriate action is taken with respect to any differences.

2) Maintenance of accurate and adequate personal property records is a fundamental responsibility of all local personal property officers and personal property specialists.

3) Personal Property accountability books and records shall be kept in reasonable detail to accurately and fairly reflect the transactions and dispositions of all CBP personal property.

4) Property management activities should strive for and adopt best-in-class management practices and integrated management systems, and withstand external audits of their management systems.

5) The degree to which personal property and assets are controlled and the costs of control must be commensurate with the practical consequences of a shortage (non-availability of inventory) and the criticality of an item’s loss.

6) Property management officials (Personal Property Specialist, Local Property Officers, Local Accountable Officer, Accountable Officer or Property Coordinator) are to exercise personal initiative and sound business judgment in providing the “best value” services to meet the organization’s needs.

7) For purposes of financial accounting, all CBP property acquired or listed in an asset inventory should be identified as a capital expenditure, held in future inventory, or as an accountable asset.

8) The process of performing a physical inventory of controlled property is a vital part of a property control system.

9) CBP shall maintain adequate inventory accountability records for personal property and assets under its control.

10) CBP should ensure that inventory record control systems identify the economic and physical characteristics of all personal property having a service life in excess of two years, and a value consistent with the guidelines established by CBP.

11) Property management and control systems should be based on specific desired outcomes or process-oriented metrics that encourage improved performance and effective management.

12) Property management and control systems should be established with clear, direct lines of authority and organizational accountability for performance and custodial care.

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13) Impairments to personal property under the responsibilities assigned or delegated to managers shall be recorded and reported to CBP as they occur.

B. Utilization of Personal Property 1) Personal property management and accounting shall be performed

in accordance with existing applicable consensus standards. 2) CBP shall have programs to establish the best value in the long

term for the use and maintenance of personal property. 3) CBP personal property management and accounting books and

records shall be kept in adequate detail that affords reasonable assurance that the system accurately reflects the transactions and dispositions of CBP personal property.

4) All controlled property should be received, have records established and maintained, and the property marked so as to denote level of control, ownership, and other information that fulfills organization objectives.

5) CBP shall schedule and periodically review personal property under its control to identify and report excess personal property.

6) Administrative controls should be established based on inventory results and the property subject to such controls should be reassessed based on economic values other than acquisition costs.

7) In establishing administrative controls, the classification and use of the property subject to such controls should be considered.

8) Projecting the possibility and probability of loss, damage, or destruction (LDD) and minimizing such occurrences, is a critical and economic factor in measuring the success of a property management activity.

9) Programs should be established for the storage, care and handling of excess personal property.

10) Reutilization of personal property within CBP is viewed as the first source of supply.

11) CBP shall have programs to encourage the reutilization of personal property and to facilitate the reassignment of personal property among organizational elements when such property is determined to be no longer needed for the purposes originally intended. The full cost of reutilization should not exceed the value of the item to be reutilized.

12) The costs of CBP inventory control should be continuously assessed against inventory results, and the system of inventory control should be adjusted as the incidents of lost, damaged, and destroyed personal property increase or decrease.

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C. Disposal of Personal Property 1) Excess personal property should be disposed of consistently with

the objectives of CBP, and as promptly as possible. 2) The preferred methods of disposal by CBP should be:

• First, to transfer within CBP, or transfer to a DHS location, or transfer to another federal agency,

• Second, to donate to eligible recipients, and

• Third, to sell personal property to the public by auction (including Internet-based models) or other means.

3) CBP should allow for the proceeds received from the sale of surplus personal property to be applied to offsetting the costs of preparation, handling, and marketing of surplus personal property.

4) Abandonment, destruction, or donation may be an appropriate disposition action when the personal property has no residual commercial value, when the estimated cost of continued care and handling would exceed the anticipated proceeds from the sale of the personal property, and when due to health, safety, or security reasons.

5) Sensitive items shall be disposed of in a manner consistent with applicable laws and regulations, and in a manner that minimizes uncertainties and maximizes benefits.

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CHAPTER 2 – Roles, Responsibilities and Required Training 2.0 Purpose This Chapter outlines roles and responsibilities, defines mandatory training and provides specific SAP role access requirements. The accuracy of property management and financial accounting records depends on the performance of, and interrelationship between, several organizations and property management personnel. The measured performance outcome of each program office organization plays a major role in determining the effectiveness of the CBP Personal Property Management Program. 2.1 Roles and Responsibilities

A. Office of Finance The Assistant Commissioner, Office of Finance (OF) carries out the responsibility as Chief Financial Officer (CFO) and is responsible for the proper implementation of financial management systems, accurate accounting of personal property on the financial ledger and responsibility for proper stewardship of all CBP personal property.

B. Personal Property Management Division The Director, Personal Property Management Division is the Property Management Officer (PMO) for CBP. The PMO is responsible to ensure the Personal Property Management Branch properly implements guiding principles and procedures that address the entire property life cycle, as well as standard reporting practices. The Fleet Management Branch responsibilities are outlined in the Motor Vehicle Management Handbook.

C. Personal Property Management Branch (PPMB) The Chief of the PPMB is also the Personal Property Program Manager (PPPM). PPMB provides national Personal Property Program Management across all of CBP. The responsibilities of PPMB staff include, but are not limited to:

1) Developing guiding principles and practices to provide reasonable assurance of accountability and accurate valuation of personal property.

2) Providing training and technical assistance to enable all CBP personnel to account for personal property, and perform collateral duties in a personal property management role.

3) Monitoring SAP to ensure personal property personnel perform their duties as outlined in this Handbook.

4) Making value adjustments to capitalized personal property records.

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5) Reviewing and approving SAP access changes from LPO to Inventory Taker or vice versa and Personal Property Specialist (PPS) access

6) Developing an agency inventory plan and schedule; defining inventory parameters and performing trend analysis to ensure the required annual physical inventory of personal property is completed in a timely and accurate manner, and that subsidiary property records are completely reconciled.

7) Administering delegated contract requirements for Contractor Acquired Property (CAP) and Government Furnished Property (GFP).

8) Performing third-party level special approvals for all 31xx material group requisitions.

9) Preparing annual personal property reports required by the Department of Homeland Security (DHS).

10) Providing assistance and administering compliance reviews CBP-wide to ensure adequate maintenance of the accountability processes for personal property.

11) Ensuring transactions (acquisitions, capital improvements, retirements, depreciation, and amortization) for personal property are timely, completely and accurately recorded in CBP financial records.

12) Maintaining and issuing, at least annually, to all CBP program offices a listing of High-Risk/Sensitive.

13) Approving loan/bailment agreements before property information can be entered into SAP.

14) Ensuring that SAP property accountability processes and business rules are accurate and that information posted to CBPnet is monitored for accuracy.

D. National Finance Center The National Finance Center (NFC) is responsible for the reporting of property transactions and balances recorded in CBP financial records. This responsibility includes, but is not limited to:

1) In conjunction with the Personal Property Management Branch (PPMB), ensuring balances recorded in CBP financial records relating to property are completely reconciled in SAP by making adjustments to SAP if there are any reporting deficiencies in the asset records.

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2) In conjunction with the PPMB, ensuring transactions (acquisitions, capital improvements, retirements, depreciation, and amortization) for property are completely and accurately recorded in CBP financial records.

3) Performing an annual review of all bulk purchases to determine the appropriate accounting action.

4) Provide financial guidelines to ensure timely, complete, and accurate reporting of personal property for internal and external reporting.

E. Accountable Officer Accountable Officers (AOs) are personnel assigned to the positions of Assistant Commissioner (AC), Chief Counsel, and the Chief of Border Patrol. AOs are responsible for implementation and management of the Personal Property Management Program for their respective organizations or offices. This responsibility includes, but is not limited to:

1) Appointing a dedicated, full-time Property Coordinator (PC) within the area of jurisdiction, in writing, and notifying the PPPM, in writing, of any designated changes within 30 days.

2) Appointing a management representative within the area of jurisdiction, in writing, as a voting member on the required Personal Property Management Oversight Committee (PPMOC).

3) Allocating sufficient resources to ensure the Personal Property Management Program is properly managed and supervised within their respective organizations or offices.

4) Reviewing documents and other evidence to substantiate reasonable assurance of compliance with current personal property policies, procedures, regulations, and other required internal controls.

5) Certifying that complete and accurate inventories have been performed in accordance with inventory procedures and within the timeframe established by the PPMB.

F. Property Management Officer (PMO) See 2.1.B above.

G. Personal Property Program Manager (PPPM) See 2.1.C above.

H. Personal Property Specialist The Personal Property Specialist (PPS) is a role assigned only to staff of the PPMB and FMB. Each PPS is engaged with all life cycle processes and carries authority to update and make specific changes to personal property accounting records.

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I. Property Coordinator The Property Coordinator (PC) will be a member of the administrative staff at Headquarters program offices and who answers directly to the AO. The PC oversees the activities of the Local Accountable Officers (LAOs), Local Property Coordinators (LPCs) and Local Property Officers (LPOs) to ensure that there is reasonable assurance of personal property management duties being performed as outlined in this Handbook. Depending on organizational structures, offices may have one individual who performs the functions of PC, LPC, and LPO. The PC’s responsibilities include, but are not limited to:

1) Coordinating with the PPMB in the training of LPCs, LPOs, and other personnel assigned personal property management duties. Training may include: criteria for requisition reviews; screening for excess before approval of requisitions; receiving excess screening before approval of requisitions; annual physical inventory; excess property; transfers between cost centers; exchange/sale procedures; and disposals.

2) Reviewing data recorded in SAP to ensure LPCs and LPOs are accurately recording procurement, financial information, and personal property documents.

3) Overseeing the program inventory process in accordance with the annual inventory plan; also, scheduling to ensure the required dates are met and reports are submitted to the Personal Property Program Manager.

4) Requiring an exit inventory whenever LPC/LPO personnel turnover occurs to ensure proper transfer of all personal property records (CBP Form 259, SF120, SF126, etc.) to the new LPC/LPO.

5) Initiating monitoring measures to ensure parts, components, or supply inventory items that meet specific classification criteria in this Handbook are recorded either in SAP or another approved system, and are physically inventoried, reconciled and reported on an annual basis.

6) Developing and maintaining a local system of accountability for non-expendable, administratively controlled assets that will provide reasonable assurance against fraud, waste or mismanagement.

7) Ensuring compliance with all personal property management procedures, regulations, and internal controls; and, reporting any non-compliance or compromise to the AO immediately.

8) Notifying the PPPM of new LAO designations and changes, in writing within 30 days, and ensuring all SAP training requirements and access paperwork for new personnel are submitted in a timely manner.

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9) Scheduling with the PPPM for assistance visits to various locations in order to achieve continuous improvement, and ensuring the personal property program is as efficient and effective as possible.

J. Local Accountable Officer The Local Accountable Officers (LAO) are personnel normally assigned to the positions of: Headquarters Executive Directors; Headquarters Division Directors; CBP Field Operations Director; Field Operations Executive Directors; Directors of International Trade; Chief Patrol Agents; Deputy Chief Patrol Agents; Chief Counsel; CBP Attaché; and Laboratory Directors. As organizational changes are implemented, LAOs may be assigned within positions in offices not listed here. The LAO’s responsibilities include, but are not limited to:

1) Appointing LPCs, LPOs, and inventory takers for assigned cost center(s), in writing, with specific lists of duties and responsibilities for each position. These responsibilities MAY NOT be delegated to any other individual (except another LAO assigned to the same cost center(s)).

2) Allocating resources to ensure the personal property management programs are properly managed and supervised. The LAO’s responsibility may be delegated to other LAOs within the same cost center(s). If queries or reports are to be obtained from data in SAP, the entrusted individual must have the proper access to the cost center(s) involved.

3) Ensuring compliance with current personal property management policies, procedures, regulations, and any established internal controls within assigned cost center(s). This responsibility may be delegated by the LAO to other individuals with access to the same cost center(s). If queries or reports are to be obtained from data in SAP, the entrusted individual must have the proper access to the cost center(s) involved.

4) Ensuring LPCs and LPOs have properly fulfilled their personal property management obligations and responsibilities. These functions may be delegated to other individuals who have access to the same cost center(s). If queries or reports are to be obtained from data in SAP, the entrusted individual must have the appropriate SAP training and proper access to the cost center(s) involved.

• Ensuring the LPO assigns inventory numbers (barcode labels) to all personal property required to be recorded in SAP, and the property is accurately recorded in SAP.

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• Ensuring all accountable personal property acquisitions, retirements, and transfers are properly documented, and all acquisitions are entered into SAP within 5 working days of receipt of the item.

5) Validating the proper preparation and certification of information and documentation supporting workflow Report of Survey actions in compliance with policies and procedures as outlined in this Handbook. This function may not be delegated to any other individual (except another LAO assigned to the same cost center(s)). SAP requires an LAO to perform these tasks using the appropriate transaction(s).

6) Certifying all inventories. This function may not be delegated to other individuals (except another LAO assigned to the same cost center(s)). SAP requires an LAO to perform these tasks using the appropriate physical inventory transaction.

7) Initiating a spot inventory, to be performed once per quarter in addition to the annual inventory, to ensure the accountability of personal property in the assigned cost center(s) and also to ensure the LPO is performing his/her specific duties and responsibilities.

8) Reviewing and approving disposal actions for personal property. This function may not be delegated to any other individual (except another LAO assigned to the same cost center(s)). SAP requires an LAO to perform these tasks using the appropriate transaction.

9) Ensuring LPCs, LPOs, and inventory takers complete required SAP and Personal Property Management training to perform their property management duties.

10) Ensuring a LPO is assigned to each cost center, in writing, and that the LPO has completed all required SAP and personal property management training requirements.

K. Local Property Coordinator The Local Property Coordinator (LPC) is normally an individual at the Field Office, Sector, Port, Headquarters Division, or Group level. LPCs have essentially the same duties as the PC, only at the local level. In addition to the duties described for the PC, LPCs are also responsible for: ensuring LPOs and other personnel are trained to perform their property management duties; inventory takers are designated within their organization to support the annual physical inventory; and, all property personnel have appropriate access to SAP. The LPC’s responsibilities include, but are not limited to:

1) Ensuring inventory numbers (barcode labels) are assigned to all personal property required to be recorded in SAP, and the property is accurately recorded in SAP.

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2) Ensuring all accountable personal property acquisitions, retirements, and transfers are properly documented, and all acquisitions are entered into SAP within 5 working days of the transaction.

3) Coordinating the search for missing personal property items; ensuring Board of Survey (BOS) reports are prepared and finalized in accordance with BOS procedures; and ensuring disposal of BOS items within 5 working days of final disposition.

L. Local Property Officer The Local Property Officer (LPO) is responsible for the accountability and safeguarding of personal property for their cost center(s), and ensures the accuracy of personal property records in SAP. Due to the organizational structure of some offices, more than one LPO may be required. The LPO can not be assigned a dual role as LPO and Inventory Taker for the same cost centers. All LPOs must be appointed, in writing, by the LAO and are provided a list of specific duties and responsibilities. The LPO’s responsibilities include, but are not limited to:

1) Acting as the reviewing authority for all purchase requisitions (PR) containing material group 31xx. The PR approval process involves reviewing all PRs which may result in the acquisition of accountable personal property, validating the correct object class code, and ensuring that a new item is actually required. While reviewing a PR, LPOs must ensure that needs are filled first by using unused, under-utilized, and excess personal property from sources within CBP, then from other Federal agencies.

2) Additionally, as the first line PR reviewer, an LPO will be responsible for ensuring that a PR is forwarded to the approving authority within SAP. This includes reviewing all line item details and verifying accuracy and completeness of information on the purchase requisition (PR), as required by CBP and SAP processes and procedures.

3) An LPO must complete all incomplete personal property shell records in SAP within 5 working days of receipt of the property.

4) When an item is procured using the purchase card, the shell record will normally be created within 60 days of receipt or on the reconciliation of the purchase card invoice reflecting the item acquired. If a personal property shell record has not been established in SAP after 60 days of receipt, or after the reconciliation of the invoice, or when vendor payment is made, LPO is responsible for creating a personal property record in SAP.

5) LPOs and LAOs are solely responsible for ensuring personal property pooled for later use, such as laptop computers, pagers, radios, personal electronic devices, personal radiation detectors

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(PRDs), etc., not assigned to an individual for use, are secured in locations to which only specifically designated employees have access. Random verifications shall be employed by the LPO, as a minimum, to ensure integrity of access control to pooled inventory.

6) LPOs must ensure consistent completion of CBP Form 259 (see Attachment 2-1) for all personal property issued to individual employees for their use. This normally includes travel cards, cell phones, telephone cards, firearms, body armor, personal radiation detectors, etc. In addition, flash/thumb drives and mobikeys need to be recorded on the CBP 259. This form is required for signature verification and audit tracking, in addition to recording some items in SAP, such as laptops, blackberries, cameras, portable radios, etc. Each time an accountable personal property item is issued or returned, the employee’s CBP Form 259 record will be updated, signed and dated by the LPO and the employee. When an employee separates from CBP, the LPO or LAO ensures all items listed on the employee’s CBP Form 259 are returned, and an exit Interview document (CBP Form 241 Separation Clearance Certification) completed. Signatures shall not be applied to the exit interview documents until all required items are returned, or a report of personal property loss is properly prepared. If an employee is being reassigned within the agency, the CBP Form 259 needs to be sent to the new office location’s LPO. A CF 33 needs to be completed and accepted in SAP to reflect the items transferred. The LPO or LAO needs to insure all required items listed on the CBP Form 259 record are returned, and an exit interview document (CBP Form 241 Separation Clearance Certification) completed. Signatures shall not be applied to the exit interview documents until all required items are returned, or a report of personal property loss is properly prepared.

7) Reviewing transfer pending files in the SAP workflow, and accepting the electronic record within 5 working days after physical possession of the transferred personal property. Personal property physically transferred to another organization remains the responsibility of the losing LPO until the electronic transfer in SAP has been accepted by the gaining LPO.

8) Updating leased personal property records in SAP each fiscal year, in accordance with the terms of the contracting document, to include the purchase order number, monthly cost, lease begin date and lease expiration date.

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9) Contacting the Office of Information Technology (OIT) field representative via email, prior to completing incomplete Information Technology (IT) shell records or transfer pending files of IT personal property in SAP, to ensure cost center accuracy. (Note: Software that is purchased outright (ownership transferable) or software licenses (ownership non-transferable) with acquisition value of $50,000.00 or greater (CBP Directive 5230-027C) require a CBP personal property barcode. The only exception is software integrated into a piece of hardware which then becomes a component part of the hardware.)

10) Ensuring all accountable personal property receives a CBP personal property barcode at the time of receipt, or within 72 hours of delivery to CBP facilities. Property barcodes are to be affixed to specific property in accordance with the CBP Asset Tagging Standard, and accurately recorded on the personal property record within SAP.

11) Updating personal property status codes in SAP on a continuous basis. Updating of property status codes will be performed in accordance with the SAP work instructions found on the Office of Finance (OF) SAP website.

12) Reporting as excess and properly retiring, with reasonable assurance, all property no longer meeting the operational requirements of CBP, in accordance with the retirement procedures outlined in this Handbook.

13) Initiating, monitoring, and coordinating Reports of Survey (ROS) actions for personal property lost, stolen, damaged or destroyed. LPOs will coordinate the search for lost personal property, and will maintain a file for all ROS reports. Board of Survey (BOS) investigations may result from a ROS.

• SAP Workflow BOS Requirements - LPOs will ensure timely BOS notifications; reasonable transaction approval by LAO; completion of appropriate blocks on the CF 52 (See Attachment 2-2); identification of final disposition; and, attaching all documentation (including scanning of any supplemental documents and reports) to the primary personal property record.

• Non-SAP generated CF 52 ROS Requirements - In cases where CF 52s are generated outside of SAP, such as with firearms and body armor, LPOs will work with the end users and Primary Firearms Instructors (PFI) to ensure: timely notification of loss or damage; completion of all appropriate blocks on CF 52, including proper authority for approval as LAO in block 12; and, attaching all supplemental documentation to the primary accountability record.

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14) Maintaining personal property management files and documentation to support and substantiate the information recorded in SAP to include financial documentation for capitalized items. These files will be kept for a minimum of three years, but may be required to be kept for longer periods.

15) Overseeing, participating in, and conducting all annual and semi-annual physical inventories in SAP by assigning the Inventory Takers (INTs), verifying the condition of all personal property on the inventory, reviewing inventory results from the INT, and resolving and reconciling any outstanding issues found during the inventory.

16) Migrating personal property into new cost center(s) within their area of control. The Personal Property Management Branch (PPMB) will send an outline specifying the migration requirements, which includes the migration start and completion dates. The LPO will ensure all personal property in the closing cost center(s) are in active status code (000) within SAP. Personal property in excess or incomplete status in SAP must be updated prior to the transfer. LAOs must ensure all job role assignments have been submitted to SAP for the access to the new cost center(s). Once all personal property is in Active status code (000) the LPO will notify their PPS that the personal property is ready for a mass status code change. The PPS will submit the mass status code change request to the SAP support team to begin the transfer by putting the personal property in the 210 (transfer pending) status code. The LPO can then create, launch, and accept CF 33s into the new cost center(s).

M. Inventory Taker The Inventory Taker (INT) is responsible for the physical count of personal property for their cost center(s) during a Program Management Review (PMR), or a physical inventory. The INT’s responsibilities include, but are not limited to:

1) Reviewing personal property records assigned to them for action, and conduct a physical search for the personal property.

2) Recording any personal property not listed on their inventory count sheets, which appears to have an acquisition value of $5,000 or greater or considered high risk/sensitive.

3) Recording all personal property inventory results as either physically verified, verified via letter, or open issues requiring LPO attention/resolution.

4) Indicating personal property inventory records, which require updates such as the status code, condition code, inventory number, building, etc.

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N. End User of Personal Property When personal property is issued to an employee, the employee’s responsibilities include, but are not limited to:

1) Acknowledging receipt and control of the personal property by signing and dating the CBP Form 259.

2) Ensuring the safekeeping of the personal property while in their possession to include maintaining the inventory number (barcode) labels affixed to the property item, and continuation of regular maintenance.

3) Notifying the Supervisor and LPO, in writing, within 48 hours of discovery if the personal property is damaged, lost, destroyed, or stolen, with the exception of firearms, body armor, mobile/portable radios, badges and credentials.

4) Notifying the LPO of any change in the status of the personal property, such as transfer to another person or another organization, so the custodial CBP Form 259 can be updated.

5) Notifying the LPO when personal property is being removed from CBP premises in order to obtain an approved OF 7 (Property Pass) to carry with the property.

6) Notifying the LPO prior to removing personal property from service for repairs.

7) Allowing designated inventory personnel to physically examine the personal property in order to perform any physical inventory.

2.2 Mandatory Training Requirements: A. LAOs and PCs shall complete the following curriculum, as a minimum:

1) SAP for Local Accountable Officers, 2) Board of Survey Process, and 3) Physical Inventory, (a minimum of once per year)

NOTE: If training is not completed within 60 days after the first of the fiscal year, SAP access will be denied.

B. LPOs shall complete the following curriculum, before being granted LPO access in SAP:

1) Basic SAP for LPOs, 2) Physical Inventory for LPOs, (must take once per year) 3) Board of Survey Process

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C. LPCs shall complete the following curriculum, before being granted LPO access in SAP:

1) Basic SAP for LPOs, 2) Physical Inventory for LPOs, (must take once per year) 3) Board of Survey Process.

D. All Inventory Takers shall complete the following curriculum, before being granted SAP access:

1) SAP for Inventory Takers, 2) SAP Overview and Basic Navigation.

E. All Requisitioners and Goods Receivers should complete the following, before being granted SAP access:

1) Receiving 2) Purchase Requisition Process

F. All Personal Property Specialists shall complete the following, at least once per year:

1) Basic SAP for LPOs 2) SAP for Personal Property Specialists 3) Obtain and hold Certfied Professonal Property Admnstrator (CPPA)

certification, at a minimum

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CHAPTER 3 – Personal Property Classifications 3.0 Purpose Personal property is divided into specific categories with distinctive accounting criteria for each category. It is the responsibility of the requisitioner, organizational approver, LPO and LAO to ensure personal property ordered or already assigned to their respective areas are accurately classified utilizing the criteria identified in this chapter. 3.1 Primary Classifications of CBP Personal Property CBP owned or controlled personal property may be classified into the following three primary property classifications. Personal property falling into one of these three categories must be recorded in SAP and are subject to annual inventory. SAP will automatically create records for personal property that meet these thresholds, when the purchase requisition is properly established.

A. Capitalized Property CBP capitalized property, plant and equipment with an acquisition value of $5,000 or greater and a useful life of 2 years or greater if acquired prior to October 1, 1995. Beginning October 1, 1995, CBP capitalizes personal property, plant and equipment with an acquisition value of $50,000 or greater, and a useful life of 2 years or greater. The personal property, plant, and equipment assets acquired by CBP from the former Immigration and Naturalization Service as part of the formation of the Department of Homeland Security were capitalized if the acquisition value was $25,000 or greater

B. High-Risk/Sensitive Property High-Risk/Sensitive property must be recorded in SAP, regardless of value (except where noted), and are defined as:

1) Sensitive property: Items that are, by their nature, subject to theft, loss, or conversion to personal use.

2) High-Risk property: Items which pose a threat to public safety, national security, or require an ongoing investigation if lost or stolen.

The Personal Property Management Branch (PPMB) will provide a listing of High-Risk/Sensitive property to field offices annually, or on an as needed basis. This listing will be maintained and issued at least annually to all CBP program offices.

C. Accountable Property Accountable property includes:

1) Personal property with an acquisition value between $5,000.00 and $49,999.99.

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2) Vehicles, aircraft, and vessels regardless of acquisition value. 3) Any property requiring a DHS license plate or fuel card.

Firearms, Body Armor, Badges, and Credentials are not recorded in SAP. (See Section 3.3 below for detailed information.)

3.2 Administratively Controlled Assets A. Assets that do not meet the criteria specified in Section 3.1A-C above for

reportable accounting in SAP are considered administratively controlled. These items will initially be established in SAP.

B. The criteria for annual inventory does not apply to administratively controlled assets. Supervisors are responsible to implement reasonable controls for these items.

3.3. Other Classifications of CBP Personal Property A. Repairable Spares

Repairable Spares are items of high value and are classified for accounting purposes as materials and supplies. These items may include but are not limited to vehicle differentials, bumpers, transmissions, engines, IR cameras, night vision cameras, antennas, boat motors, propellers, radar equipment, and airplane engines. These are normally items not currently placed in service. LPOs of Office of Finance (OF), Air and Marine (A&M), Office of Information Technology (OIT), and Office of Border Patrol (OBP), must inventory these items annually and report to the NFC for inclusion in CBP financial records.

B. Live Animals Live animals, such as canines and horses, are considered personal property as they are an investment of CBP. However, live animals, regardless of value, do not get recorded in SAP. Animals, for accountability purposes, are considered issued upon receipt. In general, this means there is an acknowledgement of receipt and an issue to the user/handler.

C. Firearms, Body Armor, Badges, and Credentials All firearms, body armor, badges and credentials are considered accountable personal property, but are not recorded in SAP. The Office of Training and Development (OTD) is responsible for the management and tracking of all firearms and body armor. The Firearms Information Tracking System (FITS) is managed by the Firearms Management Branch at Fort Benning, Georgia. The FITS maintains life cycle accountability for all firearms and body armor in the possession of CBP. The Office of Internal Affairs (IA) is responsible for management of all Badges and Credentials.

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D. Special Classifications Trailers/mobile homes, sheds/storage buildings/yard barns/mini-barns, fuel tanks, other tanks, temporary vehicle barriers, generators, radiation portal monitors, license plate readers, and system furniture have specific criteria as specified below that must be met before they can be classified as personal property. All Program and Project Managers utilizing SAP Project Systems for Assets under Construction must following the criteria specified herein to determine whether the property should be classified as personal property or real property.

1) Trailers/Mobile Homes: Personal Property Description – Designed to be mobile and can be moved; self-contained; axle wheels (usually must step up to enter, since under carriage does not allow for it to rest directly on a slab). Real Property Description - modular: built off-site to be delivered and permanently affixed to slab; not intended to be mobile.

2) Sheds/Storage Buildings/Yard Barns/Mini Barns Personal Property Description - intended to be mobile; self contained; no utilities.

3) Fuel Tanks. Personal Property Description - Fuel tanks with just a nozzle for dispensing fuel – self-contained and mobile; no build out; no fire suppression. Dropped in place; meant to be moved; no special configuration; constructed to receive tank. Real Property Description - Fuel tanks which are set up to be a fuel island; canopies; attached to fuel pumps; fire suppression; service station-like: owned and permanently attached to structure to support the building (e.g. fuel oil for furnace – part of the building). Real if curbing; fire suppression; land improvement to install; bollards.

4) Other Tanks Not Personal or Real Property - Tanks, cylinder tanks, propane, etc. owned by vendor and set up to be mobile. Do not belong to CBP, and are usually acquired through a service contract.

5) Temporary Vehicle Barriers Not Personal or Real Property –Temporary vehicle barriers are expensed unless the cost is $50,000 or above and they have a useful life of 2 or more years in which case these costs should be capitalized not expensed.

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6) Generators Personal Property Description - Portable; plugs in and disconnects freely; self- contained. Real Property Description - Supports building infrastructure; hard wired.

7) Radiation Portal Monitors (RPM) Personal Property

8) License Plate Readers (LPM) Personal Property

9) System Furniture Personal Property

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CHAPTER 4 – Materials Management 4.0 Purpose The primary purpose of this chapter is to provide the processes for the overall management of all materials and repair parts within CBP operational maintenance facilities. The requirements discussed within this chapter pertain to all CBP vehicle maintenance and repair facilities. These facilities are located within the operational offices of Border Patrol, Air and Marine, Information and Technology and Field Operations, and Contractor Operated locations. 4.1 General

A. The objectives of this chapter are to ensure low material and repair part procurement and storage cost, continuity of only valid material requirements, and consistency in stock quantities based on valid usage requirements.

B. The integrated materials management process encompasses the functions of purchasing, inventory control, and store keeping. The main function of purchasing and inventory control is to administer controls over the inventory in order to buy the right quantity and right quality, at the right time, price, and terms. This function must ensure that the procurement of materials and retention of spares are made on a planned basis. This function must also ensure that the inventory holding is at a minimum amount consistent with levels of operation and maintenance expected by management. The purpose of store keeping is to ensure that materials are stored properly so they are not affected by deterioration, fire, etc., and are safeguarded against theft/pilferage and to issue material when requested by a competent authority.

4.2 Material Planning Committees A. Material Planning Committees (MPC) are designed to ensure an

integrated decision-making process for materials and repair parts that will be available at a specific location. Each MPC shall consist of the following representation:

1) Head of the maintenance facility material department (i.e.; material/supply officer for vehicle maintenance facility, supply manager for aircraft maintenance facility, etc),

2) Representative of the finance department of the unit, and, 3) Representative of the maintenance/ordering department of the unit.

B. These committees will hold weekly meetings and approve the stock levels of all materials or repair parts before any procurement action is taken. Approvals shall be documented in writing and retained on file for a minimum of three years

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The following factors shall be considered before approval is finalized: 1) Ensure that correct specifications, item code numbers, annual

consumption of previous three years stock and due-in position and maximum and minimum levels are stated on the stock levels.

2) Review of the stocked quantities on the basis of average normal annual consumption.

3) Determine if procurement from an external source is necessary or whether the items can be manufactured in-house.

4.3 Materials Inventory Control A. The primary objectives of any inventory management system are to

ensure the investment in inventories are at the bare minimum, and to keep the inventory carrying costs as well as the obsolescence losses to a minimum.

B. Various essentials of a good materials management system are: 1) Arrangement of inventory items in a logical form 2) Identification of lead times for procurement of materials and repair

parts 3) Determination of lead time usage, safety stock and re-order points 4) Identification of economical order quantities (bulk verses piece part) 5) ABC analysis 6) Standardization 7) Review and control of non-moving/slow-moving/surplus items 8) Budgetary control

C. Lead Time, Lead Time Usage and Safety Stocks Lead time is the time expended to procure an item, beginning with the time the stock order is prepared to the time the material becomes physically available for issue. Lead time includes:

• Time spent preparing the order,

• Transmission of the order to procurement,

• Time spent by procurement to place the purchase order,

• Time expended by the vendor to identify and prepare items for shipment, and,

• Time taken for receipt and inspection upon delivery. Lead time is never constant. It varies from purchase to purchase depending on factors like: availability in the market, vendor turn around time, etc. Lead time directly affects the stock level and availability of material and spare parts, therefore, effort must be made to reduce the lead time. Lead times will be reviewed every year, more often if required.

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1) The lead time usage is the quantity of stores, etc., required during the lead time period. Lead time usage is equal to the lead time in months multiplied by the forecast consumption during a month.

2) Lead time may go up or down or the consumption rate may vary. To take these fluctuations into account safety stock must be added into the lead time equation. Safety stock levels must be determined, i.e. the quantity that should be added to the lead time usage to satisfy all reasonable demands without going out of stock.

3) Two other essential tools for inventory controls are determination of re-order (stock orders) points and optional quantities to be purchased. The Supply/Inventory Control Officer will determine these two limits based on experience until a decision to follow more sophisticated methods has been made.

D. Mnmum, Maximum and Re-order Levels Mnmum, maximum, and re-order levels for bench stock will be based on the maintenance manager’s judgment . Bench stock is defined as low cost, high consumption items used at an unpredictable rate for maintenance and upkeep. Bench stock includes but is not limited to, adhesives, common electrical supplies such as circuit breakers, capacitors, ballast and transformers, fan belts, filters, fuses, gaskets, common hardware like nuts, washers, bolts, nails, hose, various pieces of lumber, oil, paint, packaged repair kits, spark plugs, valves, v-belts, wire ropes, tires and tubes, welding rods, wire, etc.

Shop stock is defined as demand-supported repair parts and consumable items that are stocked and held in inventory for repair jobs at a support-level maintenance activity. These repair parts consist of mission critical parts, parts with a long lead-time to obtain, and items required to be on hand by safety, legal or environmental directives. There is no minimum or maximum value for these items. Shop stock is purchased and issued as a single unit, such as a fuel injector pump. Stock limits will be determined on the basis of consumption, availability in the market and lead time for procurement. Shop stock will be documented and approved by the Material Planning Committees.

E. ABC Analysis Generally, 10 to 15 percent by number of items stocked are high value items and account for approximately 70 percent of the value of stores in stock. The next 20 percent of the number of items (Shop stock) account for approximately 20 percent of the value of stock and finally 65 and 70 percent of the number of items (Bench stock) account for the balance 10 percent of the value. It is clear that for an effective control over inventories, it is important to suggest the few items which account for the maximum value. These items are called A items. The next group is called B items and the balance is called the C items.

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Control of A (high value) items must be strict and will require the highest level within the materials department. Review of A items must be carried out frequently. B items may be reviewed at a slightly lower level.

F. Review and Control of Slow Non-Moving Items. The factors mainly responsible for the accumulation of obsolete, unserviceable or surplus materials are:

1) Change in the design of equipment 2) Replacement of existing equipment 3) Erroneous estimation and purchase of material and repair parts

The above factors, especially the last factor, must be controlled to prevent the accumulation of obsolete and unserviceable stock or surplus materials. In spite of the precautions taken, situations may arise where the consumption of certain items cause the stock levels to become low or the stock level exceeds the amount required to support the consumption pattern. Obsolete items must be reviewed from an aspect of the number of fielded equipment(s) remaining in-service and spare parts are no longer procurable through any supply channels. If an item continues to move, but at an extremely slow pace, the existing stock will fall into the category of over stock or excess. The item may still be required but it will take a considerable length of time for the quantity in stock to be used. Action should be initiated to validate the stock requirements with regard to the reason for slow movement. In cases where the item’s consumption remains slow, immediately initiate action to cancel outstanding purchase orders, to stop further purchases and to dispose of quantities in excess of the estimated consumption. Another situation occurs when existing stock has not moved during the last twelve months. Existing stock of this nature should be validated to determine whether the item is stocked as an insurance spare(s). These items may not have a regular consumption rate but must be kept in stock as insurance against costly break down or sub-normal operations. Items in this situation are expected to move only once in a while. If slow moving items which cannot be deemed insurance spares they should be examined and where data indicates that the item will probably not move in the next 12 months, these items should be categorized as surplus.

G. Annual Review of Inventory The materials department will prepare a consolidated annual inventory statement. This inventory statement will show whether the inventory of items is excessive or reasonable across the program and provide proposed measures to reduce the inventory in cases where it is in excess.

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4.4 Catalogung of Spares and Repair Parts A. The main objectives are to:

1) Classify items on a functional basis so that one type of item is kept under one code

2) Group items according to their degree of similarity to reveal and suggest suitable substitutes that may be available

3) Prepare a catalog indicating complete details for procurement action

4) Provide the catalog to the ordering programs enabling them to requisition an item

B. The organization’s stores and spares must be grouped and sub-grouped as follows:

1) Operating materials 2) Maintenance stores and supplies

• Repair parts - fleet • Repair parts - electronics equipment • Repair parts - shop equipment

C. Materials are to be stored in bins on the basis of groups and equipments. General shop supplies and bench stock items are to be kept at one place. Spares of one type of equipment are normally stocked in separate but adjustable bins.

1) The location or bin number for each item is annotated on the locator record for that item within the system of record. Spare parts are physically tagged. The tag will indicate the description, part number, type of equipment and sub-assembly concerned for easy identification.

2) Large items, like electric motors, tubing, steel material, etc. are kept in specific storage points. The stored items are stocked in such a way that all the items are easily accessible for issuance and for counting, measuring, weighting, etc., during physical verification.

D. Stores are under the custody of a supply officer who is responsible for safe custody, receipts, issues, and maintenance of the records. The following guidelines will be constantly observed for safe custody of all spares and repair parts:

1) Pilferable items must be kept under lock and key. All issues of these items must be documented and verified by the store keeper.

2) At the end of the work shift, all lockers, cabinets, tool boxes, secure spaces and restricted access locations will be completely secured.

3) Active and updated rosters of personnel with access to the various secure spaces will be posted conspicuously and observed.

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4) All stores locations, including warehouses, yardbarns, etc., shall be protected against fire by provision of fire extinguishers, water tanks and other fire fighting equipment.

4.5 Material Requisitions A. Materials will be issued from the stores to the requestor on a Material

Requisition and Issue Voucher. The requesting department will provide the description, part number, quantity, job order number and indicate whether old items are being returned or not. The store will fill in the quantity actually issued, stock before issue and will acknowledge the receipt of old items (one for one repairables exchange only) returned if applicable. The voucher is used as the record of material issued.

B. The following procedure will be followed in issuing materials. 1) The requestor will prepare separate Material Requisition and Issue

Vouchers for each item requested and have to vouchers signed by an authorized officer of the requesting department.

2) The requestor will identify the requested items in the Requisition Register in date sequence according to the date shown on the requisition.

3) Quantity issued against the requisition will be clearly stated. 4) When issuing material, care will be taken to ensure that it is issued

on the basis of ‘first in, first out’. 5) The person presenting the Material Requisition and Issue Voucher

will take delivery and custody of the material against the requisition once proof of his identity is provided.

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CHAPTER 5 – Equipment Repair, Cannibalizations and Reclamation 5.0 Purpose This chapter provides the requirements for determining the economical value of repairing or replacing equipment and the details for equipment cannibalization. This chapter also covers the requirements when reclamation of components from damaged end items is authorized. 5.1 Repair versus Replacement of Equipment For the purposes of this chapter as it relates to repair versus replacement of equipment, the focus is on non-expendable, tangible moveable personal property needed for the performance of a CBP mission task or useful in effecting an obligation. This includes cameras, vehicles, aircraft, boats, communications equipment, lab equipment, test equipment, etc. Equipment with an estimated repair cost exceeding 65% of the acquisition value must not be repaired, unless emergency circumstances exist. The program office or maintenance location must maintain appropriate files reflecting repair cost rationale and operational requirements or immediate need justifications to support the repair actions. Previous repair history records, operational life of the item, long lead times, cost benefit analysis and warranty information are to be considered in determining repair or replacement. High dollar items (acquisition cost greater than $50,000) with a repair cost estimate exceeding 65% of the acquisition cost requires a repair decision at the local level using the criteria specified in the paragraph above. 5.2 Basic Process Requirements for Cannibalization and Reclamation The initial step is to generate a demand by means of either an open requirement, a failed item, or (for reclamation only) a future requirement. It will be necessary to determine whether removal of component(s) from existing equipment might be the most feasible method to fulfill the demand requirement. The next stage requires specific steps; documentng the demand requirement and presentng it to the organization requisitioner, screen existing CBP inventories and acquisition sources; and dentify available source candidates and related parts available for fulfillment. Fnally, there must be consideration of all impacts and risk factors to ensure that any decisions made concerning part or end-item removal will have the least adverse effect on CBP mission operational requirements and costs.

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5.3 Equipment Cannibalization Perform cannibalization only when the need is urgent, proper approvals have been obtained, in-house sources have been exhausted, and verification of unavailability of parts has been confirmed by the procuring organization. Cannibalization of equipment can be authorized only when the program office clearly identifies a source for critical repair parts, documents their findings, and requests a general exception to policy by providing a memorandum with complete justification for the action to the PPPM for approval.

A. Perform cannibalization by removing the replacement component. B. Install cannibalized part to meet existing requirement. C. Determine if source candidate equipment is repairable. D. Requisition a replacement part if required through the procuring

organization or arrange for scrap disposition, or retention, of source candidate equipment if not repairable.

E. Update records of source candidate item to reflect change of condition code or disposition.

F. Install cannibalized part on recipient item when replacement part is obtained through acquisition channels.

G. Reinstall cannibalized part on source candidate. If source candidate item has been dispositioned, follow established practice to determine handling for cannibalized part.

H. Update records to reflect all actions taken. 5.4 Equipment Reclamation Perform reclamation when source candidate items have been evaluated and it is determined that parts should be reclaimed and placed into inventory stock to meet an anticipated future requirement. In circumstances where this evaluation has not been performed but the need is urgent, in-house sources have been exhausted, and verification of unavailability of parts has been confirmed by the procuring organization, reclamation is appropriate.

A. Perform reclamation by removing the replacement component. B. Install reclaimed part to meet existing requirement. C. Determine whether source candidate item is a potential supply source for

meeting additional requirements. D. Determine present or future requirements, or both. E. Catalog serviceable equipment components available for reclamation. F. Obtain authority for further reclamation.

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G. Perform reclamation of equipment for immediate use, removal of all usable components for future use, or place source candidate item in storage for parts removal at a later date.

H. Update inventory/supply records. I. Process final disposition for source candidate item if it is not to be held in

storage for future reclamation.

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CHAPTER 6 – Personal Property Acquisition Methods 6.0 Purpose This chapter describes the prioritized acquisition methods utilized by CBP to properly plan for and acquire personal property. 6.1 Acquisition Planning

A. Planning The planning process identifies the gap between existing personal property and the property required to deliver programs/services. The process also identifies property requiring replacement, refurbishment or upgrading to meet program delivery needs. A ‘new property' requirement created during the planning period will be moderated by consideration of alternatives to property ownership.

B. Alternatives to Personal Property and Asset Ownership An integral part of effective personal property management is consideration of program delivery options that reduce the need for CBP ownership of personal property. Successful alternative solutions can reduce or defer the requirement for new personal property with advantages in terms of reduced management effort and the release of capital funds. The consideration of alternative solutions is becoming increasingly important due to internal trends, such as:

1) The current stock of CBP personal property and assets growth; 2) Changing expectations and technologies have prompted proposals

for new types of personal property and assets; and 3) Personal property and asset requirements change over time

because of changing program requirements. These internal trends encourage less personal property intensive styles of operation and greater flexibility due to changes. Considerations in the search for alternative solutions include:

1) Contracting out the function to a service provider who will provide the personal property and assets;

2) Utilizing existing personal property which can continue in service unchanged although changes in expectations and technology have occurred; and

3) Increasing the utilization of existing personal property - for example, sharing property between programs and divisions.

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C. General Types of Acquisitions Once it has been determined a new personal property item is required, the two basic options are: to buy or to lease. There are two types of leases: operating and capital leases.

1) Operating lease An operating lease exists when all four of the following criteria are met. a) Ownership of the asset remains with the lessor during the term

of the lease and is not transferred to the Government at or shortly after the end of the lease term.

b) The lease does not contain a bargain-price purchase option. c) The lease term does not exceed 75 percent of the estimated

economic life of the asset. d) The present value of the minimum lease payments over the life

of the lease does not exceed 90 percent of the fair market value of the asset at the beginning of the lease term.

e) The asset is a general purpose asset rather than being for a special purpose of the Government and is not built to the unique specification of the Government as a lessee.

f) There is a private sector market for the lease. 2) Capital Lease

A capital lease or a lease-purchase exists when one or more of the criteria for an operating lease are not met. Budget authority for a capital lease or lease purchase contract is required to be scored in the year in which the authority is first made available in the amount of the net present value of the Government’s total estimated legal obligations over the life of the contract. The NFC Financial Reporting & Analysis Branch, Financial Statement Section will be contacted to ensure that proper accounting entries and note disclosures are made in the financial statements.

Buy versus Lease The decision to buy or lease an item of personal property is dependent on the market availability to meet service needs. There are two principal types of leases available to CBP: the 'capital' lease and the 'operating' lease. Capital leases are subject to a scorekeeping rule as the result of the Budget Enforcement Act of 1990 (BEA), and revised pursuant to the Balanced Budget Act of 1997. Prior to entering into a capital lease, offices should be familiar with all requirements of OMB Circular No. A-11, Appendix B-Budgetary Treatment Of Lease-Purchases And Leases Of

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Capital Assets. Operating leases substantially transfer the risks and benefits of ownership to the business.

1) A capital lease is, in effect, a method for financing the purchase of personal property. The lessee takes on most, if not all, the risks and benefits of ownership of the property. The use of a capital lease is not significantly different from ownership. OMB Circular A-11 Appendix B Section 1A required that a capital lease be fully funded up front. This requirement typically eliminates any advantages of entering into a capital lease.

2) Operating leases incur an implicit interest cost. The main benefit of an operating lease is that the lessor retains the risks of ownership. Operating leases are generally short-term which provides the flexibility to adapt to change.

The advantages of leasing include:

• Increased flexibility to change 'personal property and asset solutions';

• Reduced need for large capital expenditures; and • Isolation from short-term fluctuations in market supply and

values. Leasing can also have a negative side:

• Penalty clauses for early termination of capital leases; • Higher implicit interest costs in leases compared to assumed

cost of funds to the business; and • Dependence on the market to supply personal property may

lead to long-term exposure to market cycles and values. D. Capital Personal Property Acquisition Plans

The capital personal property acquisition plan is developed during the planning phase and prior to actual acquisition of the personal property. As a minimum it should address:

• The program delivery requirements - including service strategies and standards;

• The non-property solutions considered - including utilization of existing personal property;

• An analysis of the alternative methods of acquisition; • The personnel involved with the acquisition and their

responsibilities; • The time-frame for the acquisition process; and • The timing and amount of capital expenditures.

The plan will include all major personal property acquisitions (including replacement of existing property) anticipated over the planning and budgeting period. The extent and depth of documentation and analysis in

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the acquisition plan will depend on the importance of the personal property in program/service delivery.

E. Establishing Life Cycle Costs Life cycle costing is a process that recognizes the relationship of capital and recurrent costs. Operating costs are to be expected once personal property is acquired if program/service delivery standards are to be met. Avoiding or deferring operating costs, such as maintenance, may wear out property, shorten its working life and/or reduce its output. However, there are often trade-offs that can be made between the capital cost of personal property and its operating costs. Life cycle costing is used to evaluate these choices. Life cycle costing should blend all of the known costs occurring during a property's life into a coherent view of the actual overall cost of the personal property to CBP. Actual costs should be continually measured throughout the property’s life. This life cycle costing provides a baseline to estimate costs for future acquisition projects and also provides data to be used in analyzing the performance of existing personal property against predicted life cycle costs.

1) Planning and Budgeting Costs Planning and budgeting costs are the costs associated with developing the personal property requirement through to the point when the property is ready for acquisition. These costs may include elements such as:

• Engineering studies; • Environmental impact statements; and • Feasibility studies.

2) Acquisition Costs Acquisition costs are the costs associated with the initial acquisition of personal property and may include:

• Commissioning costs, and • Installation and delivery costs.

4) Utilization Costs Utilization costs are recurrent expenditures for day-to-day operation of equipment. In addition to energy, cleaning and maintenance costs, they may include the cost of specialized staff required to operate the equipment.

5) Disposal Costs Disposal costs may include the financial loss on personal property disposed of prior to expiration of its expected useful life due to circumstances beyond CBP's control, such as becoming environmentally unacceptable.

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6.2 Prioritized Sources for Acquisitions It is standard practice to use Government-owned excess personal property to fill procurement needs to the maximum extent possible. Utilization of internal excess personal property must be considered before acquiring external excess property or purchasing new personal property. If internal excess property is not available, external excess property from other Federal agencies should be considered as the next method of personal property acquisition.

A. Internal Excess – Personal Property Available Within CBP Utilization of existing Government-owned excess personal property is preferred over the purchase or lease of new personal property, wherever possible and appropriate. Personal property needs must first be filled through sources within CBP, providing the age and condition of the property, as well as any transportation or rehabilitation costs required, do not exceed the fair market value of the item. When accountable personal property is transferred from one organizational unit to another, both the transferring and receiving organization must approve the transfer using Form CF 33. The appropriate procedures for use of the Form CF 33 are available on the SAP website.

B. External Excess – Property Available From Other Federal Agencies Personal property designated as excess by other Federal agencies may meet the current needs and operational requirements of CBP organizations, providing the age and condition of the property, as well as any transportation or rehabilitation costs required, do not exceed the fair market value of the item. The Personal Property Management Branch (PPMB) must approve all incoming items. Once internal and external excess properties have been eliminated as source, the organization may purchase new personal property. CBP may also lease new personal property when circumstances make a lease more cost beneficial than a direct purchase.

C. Property Forfeited and Retained by CBP Forfeited property may be retained for official use, provided the property in question satisfies a legitimate need within CBP. The age, condition, transportation, and rehabilitation costs related to the property must be taken into consideration before placing such property into service. Forfeited property are initially recorded in SAP as seized property. It is imperative that SAP is updated by the LPO to reflect that the forfeited property has been retained by CBP for official use. The Seized and Forfeited Property Division, within the Office of Finance (OF), has the responsibility for the administration of all CBP seized property and General Order merchandise contracts and agreements. It also has responsibility for financial management, investment review preparation, financial systems administration, infrastructure matters, reporting and analysis pertaining to these programs. The Seized and Forfeited Property

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Division also has the responsibility for administrative functions pertaining to the Treasury seized property contract and serves as CBP’s liaison with the Department of Treasury’s Executive Office of Asset Forfeiture (TEOAF).

D. Personal Property Borrowed From Other Federal Agencies On occasion, CBP may borrow personal property and equipment from other Federal agencies. Such property loans can be beneficial to CBP, providing the age, condition, and costs associated with placing and maintaining the property in service are appropriate and the minimum term of the loan (as agreed by both parties in advance) meets the current operational requirements of the CBP mission. Loan/bailment written agreements for borrowed property will be between the borrowing CBP organization and the Federal agency owning the property. All loan/bailment agreements must have Personal Property Management Branch (PPMB) approval before entry of the specific property into SAP. The borrowing organization LPO must retain the written agreement as evidence to temporarily acquire such personal property.

E. External Donations of Property (Gifts) CBP may acquire personal property through gift donations from sources outside the Federal government. CBP organizations should obtain the offer in writing. If the offer will benefit CBP, the appropriate documentation should be forwarded to the AO for coordination with the Office of Chief Counsel, which will request Department of Homeland Security (DHS) approval. CBP cannot accept donated property until the DHS grants approval. Notify the NFC, Financial Reporting and Analysis Branch, Financial Statement Section of the receipt of any property donations exceeding $50,000.

F. Exchange/Sale CBP may acquire personal property through the exchange/sale process. This process involves the actual exchange of like-kind property (e.g., trade-in of old equipment for partial or full payment of new equipment) or the use of funds from the sale of used equipment to purchase like-kind equipment. Requests for trade-ins of old personal property must be accomplished by the initiation of an SF 126 (Report of Personal Property for Sale) (See Attachment 6-1) created in SAP and forwarded through the SAP workflow to the appropriate Personal Property Specialist (PPS) prior to the creation and approval of the purchase requisition.

G. Leases (Capital or Operating) There are two principal types of leases available to CBP: the 'capital' lease and the 'operating' lease. The capital lease provides greater flexibility, while the operating lease substantially transfers the risks and benefits of ownership to the business.

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1) A capital lease is, in effect, a method for financing the purchase of a personal property item. The lessee takes on most, if not all, the risks and benefits of ownership of the personal property. The use of a capital lease is not significantly different from ownership. Capital leases are subject to OMB Circular No. A-11, Appendix B requirements. These requirements require budget authority to be scored in the year in which the authority is first made available in the amount of the net present value of the Government’s total estimated legal obligations over the life of the contract. Additional reporting requirements to OMB also exist for lease-purchases and leases of capital assets.

2) Operating leases incur an implicit interest cost. The main benefit of an operating lease is that the lessor retains the risks of ownership. Operating leases are generally short-term which provides the flexibility to adapt to change.

Leasing or renting personal property is appropriate if the terms of the agreement are more beneficial than a direct purchase or if specialized personal property is required for a short time period. Prior to requesting personal property through a lease agreement, the LPO and/or Requisitioner must perform an analysis of the costs and benefits of leasing compared to the costs and benefits of purchasing the property. This analysis must be reviewed and approved by the LAO before the transaction occurs.

6.3 Purchase Requisition (PR) Review of Material Group 31xx All purchase requisitions that result in the acquisition of accountable property containing material group 31xx require review and approval by the LPO. The LPO will review requisitions for the following inaccuracies:

1) Material Group 2) Delivery Address 3) Receiving Cost Center 4) Point of Contact Information in the PR Header and/or Item Text

Field 5) Account Assignment / Cost Center 6) Purchase Order Unit of Measure 7) Site Code (OIT LPOs) 8) Requisitioner (definition: This field indicates for who the material or

external service shown in the purchase requisition is to be ordered) 9) Created By (Name of person who created the PR)

The LPO must first consider unused, under-utilized, and excess property from sources within CBP, then from other Federal agencies.

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All Personal Property Specialists will perform a 5% review of their business partners purchase requisitions on a monthly basis. Immediately upon review, each PPS will document and report all discrepancies found and identfy specifc corrective actions requred to the respective program/field office. Follow-ups wll be conductly by each Personal Property Specialist bi-weekly thereafter to ensure actions have been properly implemented.

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Chapter 7 – Receiving and Identification of Goods 7.0 Purpose This Chapter describes the required actions and associated practices for the inspection, receipt and completion of personal property records in SAP for goods and equipment. Personnel designated as goods receivers are responsible to perform a thorough receipt inspection to identify physical damages, and verify that the ordered items match up to what was received. Noting the damages on the shipper’s receiving document may avoid denial of claims. 7.1 Reconciling Purchase Order Line Item with Delivery Receipt Each goods receiver shall:

A. Examine the shipment to confirm that it is properly addressed and expected by the receiving activity, and ensure there is no external damage or visible tampering to the shipping container(s).

1) In the event that external damage is detected or there is reasonable certainty the personal property is physically damaged, or both, notify the ordering organization, document the damage, and acquire the carrier’s acknowledgement concerning the damage before allowing the carrier to depart (depending on the carrier, this may be through written documentation or electronic means). If appropriate, consider refusing the shipment. In some cases the carrier can not, or is under no obligation to, return a shipment.

2) Before refusing incoming 31xx personal property, considerations shall be made as to the importance and consequences of the property being refused. Refusal should be reported immediately to the ordering organization.

B. Ensure the quantity of containers (cartons, pallets, or boxes) agree with the quantity on the incoming transportation documentation.

1) In the event that a shortage or overage is detected, notify the ordering organization, document the discrepancies, and acquire the carrier’s acknowledgement concerning the discrepancies before allowing the carrier to depart (depending on the carrier, this may be through written documentation or electronic means).

2) Quantity discrepancies shall be reported immediately to the shipping organization for resolution.

C. Ensure incoming personal property is not visibly damaged and is accurately recorded on incoming transportation documentation (if supplied).

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D. Verify materal group 31xx personal property received against incoming documentation. Verify that what was shipped was properly documented, and what was documented was actually received. The following aspects shall be verified:

• Description, • Model number or part number, or both, • Manufacturer (if applicable), • Serial number (if applicable), • Unit of measure, • Quantity, • Condition, • Note any damage or discrepancies, or incoming

documentation. 1) If invoice or shipping document is unavailable, the receiving entity

shall either contact the shipping organization requesting documentation, or generate a document listing the following information:

• Name of shipping organization, • Date shipment arrived, • Authority for the shipment (for example, contract/purchase

order number or shipping request/transfer document number), • Description of property, • Manufacturer (if applicable), • Model number or part number, or both (if applicable), • Serial number (if applicable), • Unit of measure, • Quantity, • Condition.

2) The receiving of sensitive or hazardous materials, or both, may require special handling and safety precautions.

E. The standard processing time for receiving, inspecting, application of required CBP identification and delivery of 31xx property is 5 working days. Specific needs, types of personal property and its characteristics, requirements, and capabilities may require adjustment of the 5 day standard. Property Coordinators may determine and document specific adjustments to the required receiving standard. After inspecting and accepting the property goods receipt will be processed in SAP. For capitalized assets, this processing date becomes the date that the asset is placed into service and depreciation begins. If goods receipt is not processed timely it is necessary to contact the PPS so that appropriate corrections can be made in SAP.

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A receiving report, either paper or electronic, shall be generated. The following information, at a minimum, shall be included on this report:

1) Name of the shipping organization; 2) Authorizing document (for example, contract/purchase order

number or shipping request/transfer document number); 3) Project the property is supporting (if known); 4) Date shipment received; 5) Location, organization, or individual to which the personal property

is to be delivered; 6) Itemized listing of items received:

• Description of property, • Model number or part number, or both (if applicable), • Manufacturer (if applicable), • Serial number (if applicable), • Cost (if available), • Unit of measure, • Quantity, • Personal property tag identifier, if applied, • Condition.

F. Upon release or issuance of received personal property from receiving area, a signature shall be obtained from the individual accepting custody of the property.

G. Receiving reports, including any incoming or transportation documents shall be maintained for a minimum of 3 years in either paper or electronic form, in a manner by which they can be easily identified and retrieved.

7.2 CBP Barcodes CBP uses Unique Identifier barcode labels to identify Capitalized, Accountable and High Risk/Sensitive property owned, leased, borrowed, or otherwise in the possession of CBP. These items must have a barcode label affixed as prescribed by the CBP Property and Asset Identificaton and Tagging Standard (PAITS). Administratively controlled personal property reflected in SAP requires barcodes for ownership identification purposes.

A. Unique Identifiers The barcode label has a unique set of numbers that are non-repeatable. It is designed to be specific to the specific personal property item. The barcode label is both machine and human-readable.

B. Application of Barcodes Barcodes will be affixed in a standard, visible location to ensure accessibility for efficient scanning and/or human reading as prescribed by the CBP PAITS. SBInet related personal property will have barcode labels affixed per the guidelines in the CBP SBInet Property and Asset Marking Guideline. Barcode labels should be placed where they cannot

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be easily damaged during normal use. Unused barcode labels must be kept in secure locations to prevent loss, damage, or unauthorized use, and in a cool dry place away from direct sunlight to maximize life expectancy.

C. Special Requirements for Barcodes A personal property end item may consist of several components that do not individually meet the criteria for recording in SAP as separate items. However, when these individual components make up one unit which performs one function, the unit and components are considered one piece of personal property and only one barcode label will be affixed to the main or primary component. For accountability purposes, the personal property is treated and recorded in SAP as one property item. In this case, the acquisition value for the personal property unit consists of the total of the costs of each individual component. An example includes the Mobile Surveillance System, which is made up of numerous components. The system is recorded in SAP as one asset record, with the value and supporting documents for each component added to the single master asset record.

D. Replacement and Reapplication of Lost or Damaged Barcode Labels Never attempt to reuse a barcode label. If a barcode label has fallen off or is damaged, the LPO must affix a new barcode to the item and reflect the new barcode number on the personal property record in SAP. NOTE: When the replacement of a barcode label is required, DO NOT create a new personal property record within SAP. Instead, update the existing personal property record with the new barcode number.

E. Barcode Label Removals The following are examples of appropriate reasons for barcode label removal:

1) Personal items that received a barcode by mistake; 2) Personal property with a barcode is being returned to a vendor; 3) Personal property with a barcode is traded to a vendor as a condition

of a new purchase; 4) Barcode label is damaged or defaced; 5) Personal property items are being disposed.

Note: If the personal property has been barcoded in error, remove the barcode and destroy it. Do not reuse the barcode.

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Chapter 8 – Property Management Records, and SAP Systems Requirements 8.0 Purpose This Chapter describes the requirements to account for and control personal property, and support CBP financial records. The following is a brief overview of the primary automated personal property management systems maintained by CBP, and the requirements for generating changes to automated accountability processes and systems. 8.1 Automated Personal Property Accountability Records SAP is the primary system of record to track accountable personal property owned, or in the possession of CBP. All accountable personal property must be recorded in SAP unless the property type is accounted for through one of the supplemental systems mentioned below. These automated systems maintain vital information on CBP personal property and, as subsidiary ledgers, are used to support financial information in CBP financial records. It is extremely important that information recorded in these automated systems be accurate and complete.

A. Seized Assets and Case Tracking System (SEACATS) SEACATS is a single integrated system that maintains records of seized and forfeited property from case initiation to final resolution. This system is used by Seized Property Custodians, Fines, Penalties, and Forfeitures (FP&F) personnel, and Headquarters personnel in the Seized and Forfeited Property Division within the Property Management, Office of Finance. Accountable property acquired through forfeiture is initially recorded in SEACATS and must be recorded in SAP when retained and received for use by a CBP Cost Center.

B. Firearms Information Tracking System (FITS) FITS is managed by the Firearms Management Branch at Fort Benning, Georgia. The Use of Force Policy Division in the Office of Training and Development (OTD) uses FITS to maintain life cycle accountability for all firearms in the possession of CBP. Firearms are not recorded in SAP.

8.3 SAP Personal Property Management System A. Establishing Automated Accountability Records in SAP

Capitalized, High Risk/Sensitive, Accountable and Administratively Controlled Property in the possession of CBP will be recorded in SAP as mentioned in this Handbook.

B. SAP Work Instruction Review Requirements The PPMB has centralized national program management responsibility for ensuring that personal property accountability processes and business rules established for SAP are accurate, and that information posted to

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CBPnet is monitored for accuracy. This includes all work instructions, inventory supplements and changes in SAP requirements. All PPSs shall maintain vigilance over work instruction and inventory supplement changes posted to CBPnet to ensure accuracy of information. Errors shall be reported to SAP training and web communications for immediate correction.

C. SAP Accountability Process Change Requests SAP change requests are monitored by PPMB through a Change Control Board (CCB) at the Division level. The CCB is comprised of two branch levels and one division level manager. CBP program offices desiring process changes to SAP personal property accounting requirements must submit a change request to PPMB. The CCB will review and approve the change for action by SAP, or disapprove and return to the requesting program with a request for additional information, or for an explanation of why the change will not be made. Changes to SAP or the creation of new transactions posting to general ledger accounts or involving the capitalization date should be brought to the attention of the NFC, Financial Reporting and Analysis Branch, Financial Statements Section.

8.4 Supporting Records to be Maintained CBP Form 259 This mandatory document records the assignment, transfer and return of accountable personal property assigned to the custody of individual employees. Examples of personal property recorded on this form can include phone cards, cell phones, radios, blackberry devices, laptops, etc. The form must be completed and signed by the employee and initialed by the LPO each time a piece of equipment is assigned to an employee for a period exceeding 7 days. When the employee transfers to another organization within CBP, the file will be forwarded to the gaining organization. If the employee leaves CBP, the record must be signed and initialed again, showing return of the personal property. If the issue, transfer, and/or return involve accountable personal property, the LPO must update the SAP property record accordingly. An active CBP Form 259 must be stored in a secure location, while an inactive CBP Form 259 must be retained in accordance with record retention requirements. Personal property not individually issued to an employee such as a personal radiation detector, a hand-held radio, etc., will be signed out by an employee when their shift begins and signed in when their shift ends. Local offices are required to implement controls, such as a sign in/out card or log book, to account for this type of personal property. Constructed Personal Property Files All costs incurred to construct personal property must be tracked and recorded in a manual file. Once the property is placed in service, the LPO must retain complete files for the cost of constructed property and equipment. While the construction (this also includes software construction) is in progress the

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construction project accounts must be reviewed on a monthly basis to ensure that all completely constructed property have been placed in service as final assets:

1. Review all final personal property moved into production to ensure that the capitalization date or “placed in service” date is correct.

2. Provide percentage of completion data for all assets under construction/projects to the NFC, Financial Reporting and Analysis Branch, Financial Statement Section and Financial Systems Division 7-10 days prior to the end of each quarter, so that accurate financial data may be sent to the DHS. Percentage of completion data should be submitted to the NFC by the 25th of the month, so that adjusting entries may be completed for the end of the quarter.

3. Final assets will be created upon the completion of an asset under construction. For any assets that are complete, but have not been confirmed as settled to a final asset prior to the last day of the quarter will be reported to the NFC, Financial Reporting & Analysis Branch so an adjustment can be made to the financial statement data prior to reporting this information to DHS.

These files must be retained for 3 years after the property’s useful life. Suggested filing method: Numerically by barcode number, acquisition year, and by purchase order request within each fiscal year. Personal Property Exempt From Labeling Files All accountable personal property recorded in SAP must have a barcode identification inventory number label affixed, unless the property is exempt from labeling. All personal property exempt from labeling must be recorded in a manual file which contains the item description, manufacturer, model number, serial number, and copy of the issued CBP Form 259. These personal property files must be maintained through disposal of the property. Equipment Off-Site Suspense Files LPOs must maintain a manual file for all equipment located off-site, such as repairs, on loan, not in use, storage, installed at remote locations, etc. The LPO must ensure that SAP reflects the actual status of the property. Suggested filing method: Numerically by barcode number and date. Annual Inventory Files The inventory file will consist of the original count sheet (signed by the Inventory Taker(s)), a comment form along with copies of any supporting documents on the resolution of discrepancies, a printed copy of the certification completion notice from the SAP workflow in-box, any repair or off-site verification letter, BOS, found after inventory closes letter of memorandum signed by the LAO, and reactivation emails from the servicing PPS. This file will be retained in accordance with record retention requirements.

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Excess/Disposal Files The LPO and/or PPS must retain copies of all documentation that supports the disposal of personal property owned or in the possession of CBP. Disposal files should contain at a minimum: SF 120 (Report of Excess Personal Property) (See Attachment 8-3), , SF 122 (Transfer Order for Excess Personal Property) (See Attachment 8-2), Security Inspection & Release Authority Email from OIT Representative (this applies to ADPE only), and CBP Form 7610 (Certificate of Retirement) (See Attachment 8-1). Disposal files must be retained in accordance with record retention requirements. Suggested filing method: Numerically by report date Board Of Survey Files LPOs and LAOs must maintain a file of all documentation supporting BOS Reports for personal property damaged, lost, stolen, or missing. BOS packet should contain at a minimum: Completed and signed CF 52, the supervisor’s letter of character, witness statements and police report, if required or necessary. These documents must be retained in accordance with record retention requirements. 8.5 Annual CBP End of Year Reports In accordance with appropriate requirements, the following annual reports are required to be collected and reviewed by the CBP Personal Property Management Branch. Each field office staff will consolidate and forward the following reports to their respective property coordinator: CBP Personal Property Assets Under Construction The LPOs and LAO are responsible for this report which is produced in SAP using the Asset Accounting Master Report (Z_FI_0009). This report is due on September 30. Incomplete Assets The LPOs and LAO are responsible for this report which is produced in SAP using the Incomplete Asset Report (Z_FI_0018). This report is due on September 30. Invalid Cost Centers The LPOs and LAO are responsible for this report which is produced in SAP showing personal property residing in invalid cost centers. This report is due on September 30 Other Personal Property Received The LPOs and LAO are responsible for this report which is produced in SAP showing all accountable personal property, such as forfeited property retained for official use, leased property, borrowed property, etc. This report is due on September 30

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Status Code Changes The LPOs and LAO are responsible for this report which is produced in SAP showing personal property out for repair, damaged, idle, or transferred during the last week of the fiscal year. This report is due on October 1. Deferred Maintenance CBP Owned Personal Property The LPOs and LAO are responsible for completing the Schedule D and Mailing, Faxing or Emailing it to the respective property coordinator by October 1. “Deferred maintenance” is maintenance that is needed to make aircraft airworthy, vessels seaworthy, and mainframes usable again. Deferred maintenance is not considered “upgrades” or regular maintenance recommended by the manufacturer. Maintenance is described as “the act of keeping fixed property in a safe operating manner.” It includes repairs, replacement of parts, and other activity needed to preserve the personal property so that it continues to provide acceptable services, and achieves its expected life. For more information on aircraft or vessel deferred maintenance, contact the Fleet Management Branch. An example of personal property deferred maintenance would be a mainframe. The minimum requirements needed in the reporting of deferred maintenance are: property number of the mainframe equipment, inventory number (barcode number), and dollar amount of any deferred maintenance. Outstanding Personal Property Acquisitions not Recorded in SAP The LPOs and LAO are responsible for completing the Schedule D and Faxing or Mailing to the respective property coordinator. Each Field Office is to identify CBP-owned personal property, with an acquisition value of $5,000.00 or greater and/or all personal property that are considered to be high risk/sensitive, regardless of value, that have not been recorded in SAP on or before September 30 of the current year. The Outstanding Acquisitions list is due by the date established in the Financial Management Year-End Procedures. Operating Lease – Personal Property and Fleet The LPOs and LAO are responsible for sending a list of current leases to the respective property coordinator by October 1. The PC must communicate this information to the NFC, Financial Reporting & Analysis Branch, Financial Statement Section no later than September 30 so that it may be included in the financial statement notes.

A. Operating lease items recorded in SAP must reflect current information from the lease terms including: purchase order number, good receipt number for the current year, cost per month, and lease end date.

Exchange/Sale of Personal Property The field Office LPOs and LAOs are responsible for completing the Schedule A and Mailing, Faxing or Emailing it to the respective property coordinator by October 5.

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Each Field Office is to identify CBP-owned personal property that has been exchanged and/or sold within the current fiscal year period as required by FMR 102-39.75. To report personal property listed in SAP, run SAP transaction Z_FI_0023 (Asset Retirement Report) and sort by SF-126 Forms (Report of Personal Property for Sale). Use Schedule A. (See the appropriate page noted in the current Financial Management Year End Procedure manual.) Donated Personal Property The LPOs and LAO are responsible for completing the Schedule G to report IT equipment and Schedule H for all other donated equipment, then Mailing, Faxing or Emailing it to the respective property coordinator by October 5. Each Field Office within the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, Virgin Islands, Guam, and Trust Territory of the Pacific Islands is to identify CBP-owned personal property that have been donated to non-Federal recipients within the current fiscal year period as required by FPMR 102-36-295 (C). This report shall consist of all personal property donated to non-Federal entities, regardless of the Federal Supply Classification group and value. If donated personal property is recorded in SAP run transaction Z_FI_0023 (Asset Retirement Report) using both 505 (Donated by GSA) and 510 (Donated by Customs) as your selection criteria in the Retirement Code field. For all other equipment, use Schedule H (see the appropriate page noted in the current Financial Management Year End Procedure manual). Note: Non-Federal recipients must be identified on the schedules as listed on the appropriate CBP Form(s).

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Chapter 9 – Transfers, Movements and Loans 9.0 Purpose This Chapter discusses the specific policies regulating the transfer, movement or loans of CBP-owned personal property. These policies apply to all CBP-owned and controlled personal property and equipment, regardless of dollar value or accountability, with the exception of supplies. 9.1 Transfer of Personal Property All requests to transfer, externally move or loan CBP-owned and controlled personal property are subject to approval by the LAO. The transaction must be properly and promptly documented in such a manner that the accountability and integrity of CBP must not be adversely affected or compromised. Loaning CBP-owned to other than federal agencies is covered later in this Chapter.

A. Documentation All transfers of accountable personal property must be documented in SAP. Transfers of all other assets will be documented using the appropriate electronic or hardcopy forms (discussed below), which the LPO will retain on file for three fiscal years.

B. Types of Transfers 1) Between CBP Cost Centers and Areas of Accountability

• When personal property is transferred from one CBP organization to another, the transferring (losing) organization LPO will prepare a CF 33, which will be approved by the receiving (gaining) organization LPO. Use of the CF 33 is mandatory in order to track movement of the property in SAP, unless a waiver is granted by the PPPM.

• For personal property with a SAP record, the transferring LPO must complete and forward the CF 33 electronically in SAP wthin 10 days of identifyng the need for transfer.

• For personal property not recorded in SAP, the transferring LPO can manually or electronically prepare a CF 33. The CF 33 must be completed in its entirety and should reflect a description of the item and as much additional information as possible.

• If the CF 33 was completed in SAP, the receiving/gaining LPO must accept the CF 33 in SAP within 5 working days or upon receipt of the items being transferred. In the event the gaining LPO does not accept the CF33 within 5 working days, the PC/LPC shall contact the gaining LPO to resolve any issues with the transfer of personal property.

• If the CF 33 was not completed in SAP, the receiving LPO

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must sign the CF 33 in the block titled, RECEIVED. A copy of the signed CF 33 must be forwarded to the losing organization LPO. NOTE: Until the gaining LPO has signed the hardcopy or accepted the CF 33 in SAP, the transferring (losing) organization is still accountable for the personal property.

• It is the responsibility of the gaining organization to verify the information entered on the CF 33 at the time of the transfer, and to obtain copies of the procurement and financial documentation from the losing organization. The losing organization LPO will forward the entire permanent personal property file for the personal property being transferred to the gaining LPO. The losing organization LPO will retain a copy of the CF 33 in the “outgoing transfer file” for three fiscal years. The gaining LPO will retain the permanent personal property file, with a copy of the CF 33 until the item is disposed or transferred to another CBP organization.

2) Incoming from Other Government Agencies

• A Standard Form SF 122, "Transfer Order for Excess Personal Property," must be prepared by the requesting organization and coordinated through the PPPM for acquisition from General Services Administration (GSA) or another Government agency. Direct transfer from another agency does not need GSA approval, unless the item is over $10,000.00. GSA verbal approval, name of approving official and date of approval must be annotated on a SF122. (FMR 102-36.14) Only the PPPM can identify who has SF 122 signature authority.

• LPOs must create a personal property record in SAP for all accountable items received from GSA, or from another Departmental/Government agency. This includes assigning and affixing a barcode label.

• Special types of surplus personal property require written justification from the requestor on the transfer request (SF 122) to GSA, prior to allocation of: i. Aircraft and vessels; ii. Items requested specifically for cannibalization; and iii. Foreign gifts and decorations.

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9.2 Temporary Movement of Government Property from Government-Owned or Leased Premises

A. LPOs are responsible for the control of items temporarily removed from Government-owned or leased premises. Personal property may be temporarily removed from government-owned or leased premises only with an approved OF 7, Property Pass. For all locations, the LPO or LAO must issue an OF-7 Property Pass, for the item in question. The original must be given to the individual removing items and must be surrendered to the building security personnel, Federal Protective Officer, or on-site receptionist.

B. Personal property being removed from Government-owned or leased premises by contractors not employed by CBP for maintenance or repair purposes must have a CF 33 completed by the LPO, with a statement in the ‘Remarks’ field regarding the nature of the removal, e.g., property removed for maintenance by vendor. Accounting of temporary removal of items by employees may be conducted by the following methods:

1) If the property is recorded in SAP, update the property record in SAP with a status of 230 (Authorized Off Premises)

2) When utilizing an equipment sign out and sign in log for pooled equipment the following information must be recorded: Item Description, Serial Number, Inventory Number, Quantity, Date Issued/Turned In, Printed Name and Signature of the gaining and issuing individual.

C. A CBP Form 259 should be used to record the removal of personal property by CBP employees for any period longer than 24 hours.

9.3 Employee Owned Personal Property in CBP Spaces Employees are advised to take precautions when bringing personally owned items into Government-owned or leased premises, especially if the items could be misidentified as CBP property. All items owned by employees must be declared to the LPO. The employee shall send a brief memorandum, updated annually, to the LPO. The memorandum should provide details about the item (e.g., description, date item was brought into the office, quantity, serial number, model number, brand name, and receipt showing ownership, etc.). This will facilitate its removal from Government premises later. 9.4 Loaning or Receiving Loaned Government Property

A. Loaning Personal Property Government-owned and controlled personal property may only be loaned to Federal agencies (including Department of Defense). When loaning CBP personal property, the LAO must have a written loan/bailment

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agreement that has third party approval by the PPPM. B. Receiving Loaned Property

CBP may occasionally borrow property and equipment from other Federal agencies. This type of property loan can be beneficial to CBP, if the age, condition, and cost associated with placing and maintaining the property in service are appropriate. The minimum term of the loan (as agreed by both parties in advance) must meet the current operational requirement(s) of the CBP mission.

C. Loans to the Border Patrol Museum and Memorial Library Foundation Section 658 of the FY 97 Omnibus Appropriations Act has authorized the LAO to loan personal property to the Border Patrol Museum and Memorial Library Foundation. Office of Border Patrol (OBP) must approve all requests to loan personal property to the Border Patrol Museum. Requests must include a “Property Loan Agreement.” Approvals and/or disapprovals from HQ BP will be forwarded through the PPPM to the LAO. The LAO must ensure adjustments are made to the property records in SAP by providing a copy of the approval to the LPO. All transfers to the Border Patrol Museum are accomplished through a memorandum to the Property Management Officer (PMO) from the Chief, BP, or other appropriate Assistant Commissioner. The memorandum must list each item’s barcode number, item description, and the physical location of the item. After being advised of concurrence by the PMO, the jurisdictional PPS will assist the LPO in making SAP adjustments to the official personal property records.

1) Sector LPOs are responsible for assisting the Border Patrol Museum in preparing Form SF 122 and submitting it to the PPMB. The PPMB will send the SF 122 to the appropriate HQ Office for items not managed by the PPMB (e.g. Fleet Management for vehicles; Firearms Tactical Training Division for firearms.)

2) The lending activity is responsible for ensuring that all potentially dangerous items, e.g., firearms, pyrotechnic devices, or items that could compromise the security of CBP (such as computers, data storage devices, secure radios) are rendered permanently non-operational prior to transferring them to the Border Patrol Museum.

D. Other Loans Special requirements concerning the use of excess personal property for disaster relief are discussed below: Upon declaration by the President of the United States regarding an emergency or a major disaster, you may loan excess personal property to State and local governments, with or without compensation and prior to reporting it as excess to GSA, to alleviate suffering and damage resulting from any emergency or major disaster per Robert T. Stafford Disaster

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Relief and Emergency Assistance Act (42 U.S.C. 5121-5206) and Executive Order 12148 (3 CFR, 1979 Comp., p.412), as amended). If the loan involves personal property that has already been reported excess to GSA, you may withdraw the item from the disposal process subject to approval by GSA. You may also withdraw excess personal property for use by your agency in providing assistance in disaster relief. You are still accountable for this property and your agency is responsible for developing agency wide procedures for recovery of such property. Loans of CBP personal property to State and Local agencies are not authorized unless benefits to CBP can be clearly identified, a written loan or bailment agreement established, and review and written approval by the program Property Coordinator and the PPPM. It is imperative that proper controls are in place to ensure accountability for the personal property at any time. To expedite approval, fax the request to the Property Coordinator who will obtain approval from the PPPM. In the event the mission may be hampered through delay of approval, the requesting authority may continue the mission and receive approval at a later time. It is the requesting official’s responsibility to ensure control of the personal property, and signatures on the loan or bailment agreement.

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CHAPTER 10 – Firearms and Body Armor Accountability 10.0 Purpose This chapter describes basic principles and practices for firearms and body armor lifecycle accountability. This chapter also covers law enforcement Class III items that are reportable to Bureau of Alcohol, Tobacco and Firearms. 10.1 General Accountability

A. Firearms and body armor is considered accounted for when it is assigned to a specific person, by serial number, and is associated with a specific geographical location. This information and accountability is maintained in the Firearms and Inventory Tracking System (FITS), which is controlled by the Office of Training and Development, Use of Force Policy Division (UFPD).

B. The UFPD will maintain a complete inventory of all CBP owned firearms and body armor in FITS. All CBP purchased and otherwise owned personal property defined as firearms and body armor must be recorded in FITS and the complete property life cycle maintained in FITS (acquisition, issuance, transfer, maintenance, lost, stolen, and destruction.)

C. Armed CBP officers are responsible for updating the status of their firearms and body armor in FITS. Specific attention must be paid to employees transferring into or out of a given office. FITS will automatically transfer the officers’ handguns when the office transfers to a new office. FITS will not allow the transfer of long guns across organizational components. Long guns must be transferred from the relocating officer in FITS before the officer departs the duty station. Officers separating from CBP must electronically transfer FITS personal property to the Primary Firearms Instructor (PFI) prior to their departure. Prior to concurring with the separation, responsible officials will consult with the PFI to ensure that the separating officer does not have any outstanding personal property in FITS.

1) FITS generates a number of messages if a pending transaction is overdue for completion.

2) PFIs, responsible officials and other FITS users who are routinely required to initiate or approve FITS transactions should check their FITS mailbox regularly.

10.2 Customs and Border Protection Managers and Supervisors

A. Managers and supervisors will be responsible for the accuracy of firearm inventories and assignment records within their organizational components. There are specific and detailed reports available in the FITS Management Report Module to assist in this function. Detailed instructions are available in the FITS Help Screens. Managers must ensure the accuracy of the officer’s FITS profiles in their organizations.

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The inventory process requires a physical inspection of the personal property and verification of the property’s serial number. Offices must report any personal property that is not listed in FITS in order to perform a thorough accounting and complete record update.

B. New profiles are requested via the Automated Information Management System (AIMS).

C. Supervisors or their representatives are responsible for notifying FITS, via e-mail or cc-mail, of any changes in existing profiles.

10.3 Seized Firearms, Ammunition and Firearms-Related Materials

A. Seized firearms, ammunition and other firearms-related material must be forwarded to the UFPD National Armory immediately after forfeiture to the government.

B. Copies of related seizure documents must be included with the firearm.

C. Firearms must be checked to ensure they are unloaded prior to shipment to the UFPD National Armory.

10.4 General Order Firearms, Ammunition and Related Materials

A. General Order (GO) firearms, ammunition and related materials will be held for 6 months at the port/office and then forwarded to the UFPD National Armory for disposition.

B. Prior to shipping these items to the UFPD all Office of Regulations and Rulings requirements concerning these items must be satisfied at the port/office level.

C. Copies of documents related to GO firearms, ammunition and related materials must be included.

10.5 Storage Requirements

A. Unissued firearms will be stored in a secure room with limited access. Responsible officials will consult the Physical Security Handbook, HB 1400-02 series to determine the level of security needed for their respective location(s).

B. Issued firearms stored in a government office will be placed in a locked box or other secure and locked container such as a safe, file cabinet, or desk. Control of the combination or key to the safe, file cabinet, or desk must be maintained by the supervisor to prevent unauthorized access to the firearm. At no time is a firearm to be left in an unlocked file cabinet, desk drawer or other unsecured location. The use of a file cabinet or desk is not acceptable for overnight storage.

C. On a military installation, when a firearm must be left unattended for an extended period of time in a vehicle, on a vessel or on an aircraft, the Provost Marshal or Base Commander shall be notified.

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D. If a firearm must be left temporarily in an unattended vehicle, the firearm must be concealed from view and placed in an approved lock box within a locked compartment in the vehicle, such as the trunk of the car. If the vehicle is equipped with an electronic trunk opener located in the passenger compartment of the vehicle that can be operated while the ignition is off, the electronic trunk opener must be disabled prior to storage of any weapon in the trunk. The use of key chain transmitters to open the trunk is permitted. In addition, shoulder-fired firearms must be secured to the vehicle by a locked chain, cable or commercial security device.

E. Vehicles will not be used to store firearms overnight. Shoulder-fired firearms will be stored in a secure location at a CBP office.

F. Officers will not store shoulder-fired firearms at a residence without prior written approval from the designated approving official.

G. Firearms temporarily stored in vessels and aircraft will be concealed from view and secured with a locking device.

H. When officers are on extended leave or on an overseas assignment which does not require the carrying of a firearm, their Service-issued firearm(s) must be returned to the PFI until they return to “regular” duty. Body armor and firearms shall not be stored in personal household goods storage. If the property is not required for duty use, it should be turned in to the PFI and local property officer.

I. The standards set forth above are minimum standards. Officers are expected to exercise good judgment in providing adequate security for all Service-issued firearms.

J. CBP Officers and Agents may be liable for the replacement cost of a firearm if the firearm is stolen and a determination is made by a Board of Survey that the officers were negligent or used poor judgment in safeguarding the firearm.

1) Each CBP officer and agent who is authorized to carry a firearm is responsible for taking reasonable measures to ensure the safe storage, general care and maintenance of his or her issued firearm(s) and ammunition.

2) Offices shall be equipped with a sufficient number of individual secure gun lockers for the storage of each officer's firearm(s), ammunition and related equipment. Pending the availability of individual secure gun lockers, officers' firearm(s) should be secured in a locked container when not in use.

3) The Service shall provide locking security devices to secure shoulder weapons in all appropriate vehicles. If no such device is available, unattended shoulder weapons must be locked in the trunk of the vehicle or otherwise secured.

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4) While off-duty, officer and agents shall not leave Service-owned firearms in unattended vehicles unless the firearm is locked in an approved lock box inside the trunk of the vehicle or other secure area such as a locked glove box inside a locked vehicle.

5) All unissued, unattended Service firearms and ammunition shall be stored in locked firearms storage vaults or safes in a secure area. Unissued Service ammunition shall be kept in a cool, dry environment, and be rotated periodically. Unissued firearms shall be stored in a dry environment and shall not be stored in wall lockers, closets, or in other unsecured, unattended areas of the facilities.

6) The Authorizing Official shall restrict access to unissued firearms to an individual s designated as the Firearms Control Officer (FCO) in accordance with Subsection 4.G. Security controls shall not prevent emergency access by other authorized personnel.

10.6 Lost/Stolen Firearms

A. A lost firearm must be reported immediately to the responsible official through the chain of command. The Director, UFPD must immediately be notified by the completion of a Lost, Stolen or Missing Action Form in FITS. Detailed instructions for completing the form are contained in the FITS Help Screens. The process must be completed to include a Board of Survey (BOS) proceeding, as required by this handbook.

B. A stolen firearm, one in which there is a loss of possession resulting from theft, must be reported. The Director, UFPD must be notified immediately by the completion of a Lost, Stolen or Missing Action Form in FITS. Detailed instructions for completing the form are contained in the FITS Help Screens.

1) A formal investigation must be initiated by the supervisor or his designee, of the officer reporting the loss. A case number should be generated for entry into the National Crime Information Center (NCIC).

2) The Office of Internal Affairs must be formally notified through their intake desk at 1-(877)-IA-CALLS.

10.7 Firearms Requests and Transfers

A. PFIs will request firearms from UFPD via FITS using the appropriate “Request Firearms from UFPD” FITS action form.

B. Officers and agents will electronically transfer firearms assigned to them in FITS through the appropriate Transfer Action Form. The officer receiving the firearm must electronically accept the firearm in FITS.

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C. When returning a firearm, the delivery of the firearm(s) and electronic transfers must be handled by the originating officer and the PFI. In the event of the PFI’s absence, the physical custody of the firearm(s) can be delivered to a designated firearms instructor for temporary storage. This transfer must be documented via a Personal Clothing and Equipment Record (Customs Form 259). However, officers must still transfer the firearm record electronically to their PFI prior to departing the office. The designated firearms instructor will be responsible for delivering the transferred firearm to the PFI as soon as possible. Acceptance of the firearm by the PFI in FITS will supersede Customs Form 259.

D. All unissued or unassigned firearms in an office must be assigned to the FITS PFI for that office.

10.8 Annual Firearms Inventory

A. A 100 percent physical firearms inventory will be performed annually in accordance with the CBP annual physical inventory plan and schedule.

B. Firearms inventory notifications will be sent to employees in their FITS mailbox.

C. Local Accountable Officers will ensure that all inventories are completed within 30 days. Officers who fail to complete their inventory and verifications within the specified 30 days may be subject to disciplinary action.

10.9 Traveling with Firearms A. CBP officers and agents authorized firearms may transport an unloaded

firearm in checked luggage. The following procedures shall be followed:

1) The firearm shall be secured in a locked, hard-sided carrying case that may be placed inside hard or soft-sided luggage.

2) The airline ticket agent shall be notified that the checked luggage contains an unloaded firearm.

3) Pursuant to TSA regulations, airlines are required to place notifications of unloaded firearms only inside checked luggage with the unloaded firearm. Officers should request that no identification be placed on the outside of the luggage stating that the luggage contains a firearm. If the issue cannot be resolved in a reasonable and professional manner, the officer should request assistance from the airline's Ground Security Coordinator (GSC) or schedule another flight.

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CHAPTER 11 – Secured Stamps, Supplies and Security Ink 11.0 Purpose This chapter establishes uniform requirements for the purchase, storage, issuance, control, inventory, return, and destruction of CBP secured stamps and supplies, including the security ink used in conjunction with these stamps. This chapter pertains to individual secured stamps and supplies that may or may not be issued to individual employees. Secured stamps include the CBP two-color admission stamp used in admitting someone to the United States, which are usually assigned to CBP employees. Supplies include, but are not limited to, security ink, inkpads, and any secure documents, forms or paper. This chapter does not address stamps used for cargo or agriculture processing or stamps that are not deemed security stamps (i.e., date stamps, local non-secured stamps, etc.). 11.1 Policy

A. CBP secured stamps are issued on a restricted basis. They are the property of the U.S. Government and are to be returned upon termination of employment or upon request. CBP secured stamps and supplies are high-risk/sensitive property, and are subject to inventory and inspection. Each employee is required to sign a CBP Form 259, Personal Equipment and Clothing Record, when issued a secured stamp and secure supply item and is responsible for the use, accountability, and return of their issued stamp and supply item.

B. All CBP offices, officials, and employees shall comply with the requirements and procedures contained in this chapter for the issuance, use, control, accountability, return, and destruction of official CBP secured stamps and supplies, including security ink.

11.2 Procedures A. Procuring CBP Secured Stamps and Supplies

1) An authorized vendor will be selected to produce CBP secured stamps. When CBP Officers are in need of additional stamps or supplies, they should submit a request to the field office Local Property Officer (LPO), who is responsible for the purchases. The LPO should maintain tracking and control records for each port of entry. This information should be reported to OFO, Director, Facilities, on an annual basis.

2) The design and format of the CBP admission stamp includes a two number code identifying the field office with jurisdiction over the port of entry and a three-letter code reflecting the port of entry (in some cases, the master port of entry).

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3) All secured stamps, including admission stamps, will be individually numbered.

4) Each field office will be responsible for the cost of purchasing additional stamps and supplies for the ports of entry within its jurisdiction. Field offices may elect to have the ports utilize the purchase card for the stamps and supplies. The LPO, or a designated representative, may contact the vendor directly to place orders for additional secured stamps and supplies.

B. Procuring Security Ink 1) An authorized vendor has been selected to produce the two colors of

security ink. When CBP Officers require security ink, they should submit a request to the field office LPO, who is responsible for the purchases. The LPO should maintain tracking and control records for each port of entry. This information should be reported to OFO, Director, Facilities, on an annual basis.

2) Each port of entry must maintain a supply of ink in two colors (blue and red). The blue ink should be used for the outside borders of the stamp, and should only be dispensed into the outer portion of the stamp ink pad. The red ink should only be used for the date portion of the stamp, and should be dispensed into the center section of the stamp ink pad. All efforts must be made to not blend the two inks when refilling the separate compartments within the ink pads. Until further notice, the blue and red ink should be used only on admission documents.

3) Each field office will be responsible for the cost of purchasing additional security ink for the ports of entry within its jurisdiction. Field offices may elect to have the ports utilize the purchase card for ink supplies. To maintain the integrity of the purchasing process, only designated officials are permitted to order additional security ink from the vendor. Specific procedures will be delineated in guidance to follow.

C. Issuing Stamps, Supplies and Ink to Users For tracking and control purposes, each secured stamp has a unique number that identifies the CBP Officer to whom it was issued. Secured stamps are to be used by CBP Officers performing primary and secondary passenger processing functions and are to be issued in accordance with existing procedures on a Personal Equipment and Clothing Record CBP Form 259.

D. Storage 1) Every effort must be made to ensure that secured stamps are guarded

from being lost, stolen, or compromised.

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2) When secured stamps are not being used they must be secured at all times. In locations where secured stamps do not need to accompany the Officer to other duty locations, the Officer must secure the stamps at his/her work location. Management should provide a secure storage location.

3) Security ink and supplies should always be stored in a secure area such as a vault, safe, or cabinet under lock and key. Only authorized supervisory personnel are permitted to remove security ink or secured supplies from the secure area. The refilling of inkpads should be done in a central location, away from areas that are accessible to unauthorized personnel.

E. Accountability and Physical Inventory 1) CBP secured stamps, secured supplies, and security ink are

considered high-risk/sensitive property that shall be subject to a minimum of an annual physical inventory plus one additional spot check. Each employee of CBP who uses, supervises the use of, or has control over CBP secured stamps, secured supplies, or security ink is responsible for such property.

2) It is the supervisor’s responsibility to establish and enforce necessary administrative and security measures to ensure proper preservation and use of all CBP secured stamps, secured supplies, and security ink under his/her jurisdiction.

3) It is the employee’s responsibility to properly care for, handle, use, and protect the secured stamps, security supplies, and security ink issued to or assigned for the employee’s use at, or away from, the office or station.

4) The physical inventory should be completed annually with a minimum of one additional spot check (minimum of two physical inventories per fiscal year). The spot checks will be unannounced and the supervisor will determine the date and time. Supervisors must keep a log of when physical inventories were completed. The inventory records should be kept on file for three fiscal years. The inventory should include all secured stamps whether or not issued to employees. The CBP Form 259s and local tracking systems (i.e. Excel spreadsheet, Access database, etc.) should be used as references to conduct the physical inventory.

F. Reporting Lost, Stolen, Damaged, or Missing Secured Stamps, Secured Supplies, or Security Ink 1) Any incidents of loss, theft, damage, destruction, or other conditions

adversely affecting CBP secured stamps, secured supplies, or security ink shall be reported to the Local Accountable Officer (LAO). The LAO should refer incidents to a BOS for investigation under the circumstances stated in this handbook.

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2) Employees upon discovery of loss, theft, damage, destruction, or other conditions adversely affecting secured stamps, secured supplies, or security ink must immediately notify their supervisor. This is immediately followed with a written incident report of the circumstances surrounding the lost/stolen/compromised secured stamps, supplies, or ink. The written notification will include the employee’s name, social security number, job title, stamp identification number, statement stating if the item was lost/stolen/compromised, port of entry, date the stamp was last used, and, if it is a compromised stamp, the date when the stamp was taken out of service.

3) Supervisors must provide written notification to the Joint Intake Center (JIC) or the Office of Professional Responsibility (OPR) in those instances where a secured stamp has been reported lost/stolen/compromised. Additionally, this information must be sent to the Forensic Document Laboratory (FDL). Include the supervisor’s name, social security number, job title, stamp identification number, employee’s name, port of entry, the date stamp was lost/stolen/compromised, date the stamp was last used, a statement stating if the stamp was lost/stolen/compromised, and if the stamp was compromised, the date the stamp was taken out of service, a brief description of the circumstances of the lost/stolen/compromised article, and the point of contact at the port of entry. The supervisor should also contact the National Communications Center (C-100) to ensure that the lost/stolen/compromised stamp is placed as a lookout with the National Crime Information Center.

4) The supervisor will submit a written report through the proper chain of command to the Director, Field Operations (DFO). A copy of the written report should also be sent to the field office LPO.

G. Destruction of Damaged CBP Secured Stamps 1) Damaged secured stamps should be immediately retrieved by a

supervisor after the damage is identified. Two impressions of the stamp must be made on a sheet of 8.5 x 11 plain paper. The impressions are forwarded to the U. S. Immigration and Customs Enforcement (ICE) Forensic Document Lab (FDL) 8000 West Park Drive, Suite 325, McLean, Virginia 22102, for their files.

2) The damaged rubber stamp die should be removed from the stamp carriage and destroyed by cutting it into several pieces with scissors. Once the stamp die is removed and destroyed, the stamp carriage may be discarded. The port of entry should notify the field office LPO when destruction of damaged secured stamps has been completed. Under no circumstances will CBP Officers be authorized to keep any retired secured stamps previously issued to them.

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H. Disposal of empty security ink bottles Empty security ink bottles may contain ink residue, which may include chemicals classified as hazardous materials. The ports of entry are responsible for ensuring that all hazardous materials are disposed of in accordance with Environmental Protection Agency, State, and local laws and regulations. Whenever possible, the empty security ink bottles should be incinerated.

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CHAPTER 12 – Planning and Performance of Physical Inventories 12.0 Purpose This Chapter describes the procedures, and techniques used to validate and control inventory data. Inventories are critical efforts necessary to record and maintain complete and reliable information, and are required to manage the agency’s property programs efficiently. For the purposes of this Handbook, a physical inventory is defined as a physical count and recording of agency personal property for the purpose of verifying, analyzing, and adjusting quantities as a result of a comparison with existing accountable records. The term “physical inventory” includes all actions associated with the planning, training of personnel, execution, analysis, reconciliation, and documentation of inventory results. This Chapter also provides on-going inventory tracking procedures and practices for the day-to-day management of, and adjustment to, official inventory data. 12.1 Types of Inventory The type and/or method of the physical inventory may vary, dependent on item cost, classification or sensitivity, as determined by the PPPM. Various inventory methods are described below.

A. Wall-to-wall (complete) inventory - A complete inventory, often referred to as ‘wall-to-wall’ inventory, is a scheduled inventory of all items of a given population, assigned to a particular accountable area, or location.

B. Spot inventory - A spot inventory is an unscheduled inventory conducted, as deemed necessary by the PPPM for a specific type of property.

C. Cyclic inventory - A cyclic inventory is a partial inventory which is conducted according to an on-going schedule or cycle, and completed within a specified time period.

D. Statistical sample inventory – This is a physical inventory of a representative sampling of the entire inventory population.

E. Third party inventory - A third party inventory is a scheduled inventory conducted by individuals who are not accountable for the item.

12.2 Inventory Requirements CBP requires that all accountable, capitalized, high-risk/sensitive, vehicles and Government-Furnished Property (GFP) be recorded and maintained in SAP, except where specifically noted. Fundamental physical inventory principles dictate the execution of an accurate physical count and the recording of items for comparison and adjustment with existing accountable records. Proper initial receipt, marking and identification, recording of, deployment, storage, protection,

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and disposal of property are critical to ensure the accuracy of annual inventory results. The following wall-to-wall inventories are required for specific types of property as prescribed below:

A. Accountable property inventory shall be conducted, at a minimum of once every two years, or on a cyclical basis, as approved by the PPPM

B. High-risk/sensitive, vehicles, government-furnished (GFP) and capitalized property, shall have an inventory conducted annually.

C. Laptops and radioactive sources are required twice per year.

12.3 Documentation All supporting acquisition and receipt documents relating to accountable property and physical inventories are retained by the LPO and PPS as supporting documentation for entries in SAP and to provide a means of validating the inventory results for audit purposes. 12.4 Inventory Planning The CBP PPMB will develop an annual inventory plan and schedule, prior to 30 January each year. The inventory plan will address, at a minimum, the following elements:

• Inventory methodology and type, • Affected inventory population, • The locations involved, • Inventory start and end dates, and • Inventory personnel and responsibilities.

The plan will be coordinated with each Program Property Coordinator (PC) through normal communication channels and the annual inventory after action seminar This seminar is held to review inventory successes and execute changes necessary for forthcoming inventory periods. 12.5 Inventory Preparation Phase

A. Inventory Personnel Roles and Responsibilities

Generally, individuals designated to conduct the physical inventory must be knowledgeable of:

1) Location and identification of items

2) SAP and the use of barcode scanners

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3) Security considerations

4) Safety requirements

For internal control purposes, employees participating in physical inventories shall not be the same individuals who are responsible for such property; however, property management personnel and custodians may assist in locating, identifying, and reconciling the physical inventory process. It is imperative that cost center personnel are assigned the correct job roles in SAP, have received adequate training, and that all required SAP job roles have been assigned. Key Inventory Personnel Roles include the following:

• Inventory Taker (INT), • Local Property Officer (LPO), • Local Accountable Officer (LAO), and • Accountable Officer (AO)

A primary, and at least one, secondary INT will be designated for each cost center to conduct the physical examination of personal property and perform the data entry in SAP. An INT cannot also be an LPO within the cost center; this eliminates conflict of interest and preserves the integrity of the physical inventory. SAP Points of Contact Listing by Cost Center Report

• Obtain a list of SAP Points of Contact by Cost Center from SAP by using SAP transaction code Z_FI_0004.

• The LPC and LPO should review the SAP Points of Contact by Cost Center(s) list to ensure key inventory role players are assigned to their cost centers.

• For missing inventory role players’ assignments, the LPO should submit the SAP Access Request form to SAP Support immediately. Once the access has been granted, the inventory role player must sign on to SAP.

Note: This is a good time to request updates and deletions of individuals who are no longer in these role capacities or associated with the organization. For complete details on this SAP transaction, please refer to the SAP intranet site for the Work Instructions, or contact your servicing Personal Property Specialist (PPS).

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B. Preparation of Inventory Items

Inventory items must be prepared prior to the start of the inventory as follows:

1) Within SAP, recording of personal property transactions are frozen until the complete inventory reconciliation is performed. The freezing of personal property transactions is normally performed by the PPMB while establishing the inventory parameters in SAP.

2) Items must have barcodes properly affixed and visible.

3) Items not intended for physically inventory should be segregated, if possible.

4) Inventory items in storage should be stored in a minimum number of separate locations commensurate with proper storage practices.

C. Preparation of Personal Property Records in SAP The following tasks MUST be completed prior to the start of the actual inventory:

1) Prepare an Incomplete Asset Report (transaction code: Z_FI_0018). All incomplete personal property records should be reviewed and completed prior to the start of the CBP inventory effort. Follow the steps below to obtain a list of, and then complete, the incomplete property master records within a cost center to ensure accurate data is reflected in the required fields.

Step 1: Run transaction Z_FI_0018 (Incomplete Asset Report). Step 2: Enter the Cost Center(s). Step 3: Click the “execute” icon (clock with a green check mark)

to display a listing of all incomplete personal property records.

Step 4: Click on a property number (the number is underlined) to proceed to the ‘Change Asset Master Data’ Screen.

Step 5: Complete all required fields. Step 6: Click the “save” icon (orange floppy disk) to return to the

‘Incomplete Asset Report’. Step 7: Repeat Steps 4 through 6 until all property records have

been updated with accurate data. For complete details on this SAP transaction, please refer to the SAP intranet site for the Work Instructions, or contact your servicing PPS

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2) Transferred Property (use transaction code: Z_FI_0009 to identify personal property pending transfer). All personal property in status code ‘210’ (transfer pending) should be transferred and reconciled prior to the start of the CBP inventory effort. Follow the steps below to obtain a listing of personal property in status code ‘210’ for a Cost Center:

• Run transaction Z_FI_0009 (Asset Accounting Master Report).

• Enter Cost Center(s) in the Cost Center field. • Click on the yellow arrow next to the status code field. • Enter‘210’ in one of the fields. • Click the “copy” icon (clock with green check mark). • Click the “execute” icon (clock with green check mark) to

display a listing of all personal property in a transfer pending status.

Note: All personal property records that are in an inactive Cost Center within SAP must be transferred to an “ACTIVE” cost center prior to the start of the inventory. The LPO must submit a SAP Access Form to regain access to any inactive cost center and complete a CF-33 transferring personal property from an inactive cost center to an active one. For complete details on this SAP transaction, please refer to the SAP intranet site for the Work Instructions, or contact your servicing PPS.

3) Disposal of all Excess Property (transaction codes: AS02, ZSF120, & ZAARET1). Personal property which no longer meets the operational requirements for CBP must be reported and disposed of in accordance with policies and procedures. The LPO will determine the condition of the property: usable, unusable or scrap. Follow the steps below to dispose of excess personal property:

Step 1: Run transaction AS02 (Change Asset Master Record).

Step 2: Change the status code field on the allocation tab to 300.

Step 3: Wait approximately five (5) working days and change the status code to ‘310’. If the property is determined to be scrap, change the condition code to “S” (scrap condition).

Step 4: Run transaction ZSF120 (Excess Personal Property). Step 5: Select the tab “create form.” Step 6: Enter assigned Basic Operational Activity Code

(BOAC) and cost center under which the property is

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reported. BOAC codes can be obtained from the CBP National Utilization Officer.

Step 7: Enter the condition code and FSC group, which are the first four numbers of the property code. No other information is required.

Step 8: Click the “execute” icon (clock with a green check mark) to display a listing of all excess items.

Step 9: On the next screen, select and highlight property to be listed on the SF-120.

Step 10: Click the “create form with asset” icon. Step 11: Input data into all fields annotated with a check mark. Step 12: If computers are being reported, the sanitization block

must be checked on the SF-120. The LPO should have received an email or written confirmation from the supporting IT technician, listing each computer unit, by inventory and serial number, which received sanitization in accordance with OIT, HB 10400-05C (Information Systems Security Policies and Procedures Handbook).

Step 13: The transaction may be saved for further editing, or for submitting for LAO approval. It is important to record (or print) the SF-120 generated SAP report number.

Step 14: Upon disposal of the item and completion of all required excess forms the LPO must retire the property master record.

Step 15: Execute transaction ZAARET1 (Retirement Validity). Step 16: Enter the property number; enter ‘0’ for the sub-

number. Step 17: Click on the drop down menu and select the

retirement code. Step 18: Enter the property value and actual retirement date. Step 19: Click the icon with the “umbrella, sun and mountain.” Step 20: Enter the SAP SF-120 report number from Step 13

(the number can also be found on the property master record allocation tab).

Step 21: Click the “save” icon (red floppy disk). Note: To capture all pending retirement transactions, run the “Asset Retirement Report”, Z_FI_0023. For complete details on this SAP transaction, please refer to the SAP intranet site for the Work Instructions, or contact your servicing PPS.

4) Board of Survey (BOS) Progress Analysis Report (transaction code Z_FI_0011).

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All BOS actions must be completed prior to the start of the CBP physical inventory effort. Use the following SAP transaction steps to obtain a listing of personal property within a cost center that have had status codes changed to one of the six BOS codes. This transaction should be used by the LPC, LAO and LPO to view the progress within the BOS process of process property and its master record. The LPC, LAO and LPO should refer to the generated list to complete the BOS process (through both SAP workflow and external to SAP).

• Run transaction Z_FI_00011 (BOS Progress Analysis Report).

• Enter Cost Center(s) in the ‘cost center’ field, or click on the yellow arrow next to the ‘cost center’ field to enter single cost centers.

• Click the “copy” icon (clock with green check mark). • Click on the yellow arrow next to the ‘status code’ field. • Enter BOS status code “255” in the sixth field. • Click the “copy” icon (clock with green check mark). • Click the “execute” icon (clock with green check mark) to

display progress of all personal property in a BOS status. For complete details on this SAP transaction, please refer to the SAP intranet site for the Work Instructions or contact your servicing PPS.

5) Asset Accounting Master Listing (transaction Z_FI_0009). The following steps will provide a listing of all personal property for a Cost Center.

• Run transaction Z_FI_0009 (Asset Accounting Master Report).

• Enter Cost Center(s) in the Cost Center field. • Click the “copy” icon (clock with green check mark). • Click the “execute” icon (clock with green check mark) to

display a listing of all personal property assigned to a cost center(s).

For complete details on this SAP transaction, please refer to the SAP intranet site for the Work Instructions, or contact your servicing PPS.

12.6 Actual Physical Inventory The Annual Physical Inventory will be initiated by the PPMB. Cost Centers will receive an electronic notification through SAP, for the requirement to perform an inventory of specific property types during the scheduled inventory period,

A. Personal Property Inventory Categories

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1) Capitalized Property The objective of the physical inventory for capitalized property is to ensure that personal property records in SAP are accurate, complete, and adequately supported. Offices having personal property items with an acquisition value of $50,000 or greater will conduct a 100% inventory of those items during the cyclically scheduled annual inventory. The physical inventory process will consist of a physical count of all capitalized items; a complete walk-through of CBP areas to identify items with an acquisition value of $50,000 or greater, but are not recorded in SAP; and a review of each inventoried item to ensure that the status recorded in SAP reflects the actual status of the item (idle, damaged, on-loan, not in use, storage, etc.). The reconciled results of the physical inventory of capitalized items will be used to prepare the CBP Financial Statements, as required by the Chief Financial Officer’s (CFO) Act of 1990. Cost Centers that do not receive an electronic notification through SAP for the requirement to perform an inventory of capitalized property during the scheduled inventory period, must conduct a walk through in order to verify their cost center contains no capitalized property. If capitalized property is found, contact the appropriate PPS immediately.

2) Accountable Property The objective of the physical inventory of accountable assets is to ensure that personal property records in SAP are accurate, complete, and adequately supported. Offices having personal property items with an acquisition value between $5,000.00 and up to $49,999.99 will conduct a 100% inventory of those items during the cyclically scheduled annual inventory. The physical inventory process will consist of a physical count of all accountable items with an acquisition value between $5,000.00 and up to $49,999.99, a complete walk-through of CBP areas to identify items not recorded in SAP and a review of each inventoried item to ensure that the status recorded in SAP reflects the actual status of the item (idle, damaged, on-loan, not in use, storage, etc.). The reconciled results of the physical inventory of accountable property will be used to prepare the CBP Financial Statements, as required by the Chief Financial Officer’s (CFO) Act of 1990. Cost Centers that do not receive an electronic notification through SAP of the requirement to perform an inventory of accountable property during the scheduled inventory period, must conduct a walk through in order to verify their cost center contains no accountable property. If accountable property is found, contact the

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appropriate PPS immediately. 3) High-Risk/Sensitive Property

A 100% inventory of all high-risk/sensitive property, regardless of value, will be conducted on an annual basis. The objective for the physical inventory of high-risk/sensitive property is to ensure that personal property records in SAP are accurate, complete, and adequately supported. The results from this physical inventory provide field managers with the necessary information to evaluate areas requiring special attention, requirements unique to an organization, and a means to accurately and reliably assess and respond to performance issues. The Office of Training and Development (OTD) will conduct the inventory of body armor and firearms, and the Office of Internal Affairs will conduct the inventory of badges and credentials as prescribed by the CBP Annual Physical Inventory Plan and Schedule. Cost Centers that do not receive a notification through SAP of the requirement to perform an inventory of high risk/sensitive property, during the scheduled inventory period, must conduct a walk-through in order to verify their cost center contains no high-risk/sensitive property. If high-risk/sensitive property is found, contact the appropriate PPS immediately.

12.7 Discrepancy Reconciliation Reconciliation aligns the actual physical count of personal property with the financial accounting records. Once the physical inventory is complete, the IT will brief the LPO on the inventory results and resolve any issues or questions. Any inventory adjustment, including a completed Report of Survey (ROS) in SAP workflow and appropriate support documentation, will be performed and reported to the approving authority prior to the physical inventory reconciliation cutoff date.

A. Items assigned but not found during inventory – the LPO will send an email to the LPO population requesting assistance in locating the property. Once the property has been found, the LPO will complete CF-33 to assign the property to the custodial LPO. If item is not located complete a ROS for the missing item.

B. Items found but not assigned to the finding LPO – the LPO will send an email to the LPO population requesting assistance in locating the accountable LPO. Once the accountable LPO is located, the accountable LPO will generate a CF-33 transferring custody of the found property to the finding LPO.

All inventory discrepancies must be resolved before the LAO/AO can verify the completion of the inventory. The reconciled results of the physical inventory of capitalized and accountable property will be used to prepare the CBP Financial Statements, as required by the Chief Financial Officer’s (CFO) Act of 1990.

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12.8 Certification and Closeout The LAO and AO will certify that the cost center’s INT and LPO have successfully completed the identification, data entry, and problem resolution portions of a physical inventory. The PPMB PPS monitors the INT and LPO physical inventory/discrepancy resolution and the LAO and AO certification phases. Once these processes are successfully completed, the cost center’s physical inventory will close. On the scheduled ending date of the physical inventory, the PPMB will close the entire physical inventory effort.

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CHAPTER 13 – Personal Property Performance Measurement and Corrective Action Plans 13.0 Purpose This chapter outlines the required performance measures for personal property in all CBP program offices. It also outlines how PPMB will develop and report on trends and how programs not meeting required performance criteria must develop corrective measures. 13.1 General CBP is on an agency wide scorecard for personal property management. The performance of each program office within CBP to meet minimum personal property performance standards is crucial to overall success.

A. Annual Physical Inventory Standards All program offices must meet the following annual, minimum physical inventory performance standard by type of property:

1) Capitalized – 100% minimum by the closing of the inventory, including properly completed and certified adjustment documents.

2) High Risk/Sensitive – 100% minimum by the closing of inventory, including properly completed and certified adjustment documents.

3) Firearms/Body Armor - 100% minimum by the closing of the inventory, including properly completed and certified adjustment documents.

4) Vehicles - 100% minimum by the closing of the inventory, including properly completed and certified adjustment documents.

B. Semi-Annual Physical Inventory Standards All program offices must meet the following semi-annual physical inventory performance standard:

1) Laptops – 100% minimum, including property completed and certified adjustment documents.

2) Radioactive sources - 100% minimum, including property completed and certified adjustment documents.

C. Biennial Physical Inventory Standards 1) Accountable – 100% minimum by the closing of the inventory,

including properly completed and certified adjustment documents. D. Program offices who do not meet these minimum standards will be notified

by the PPPM or FITS Program Manager (firearms/body armor only) through trend analysis reports, performance delay reports and physical inventory statistics. These notifications will occur both during and after completion of annual physical inventories. The final notification will occur

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within 45 days after the end of the physical inventory period. After the 45th day, all reporting will be to the Personal Property Executive Council (PPEC) for further action.

13.2 Incomplete Personal Property Records Standards A. All program offices must meet the following incomplete personal property

record standards: 1) Capitalized – 0% incomplete property records at anytime, 2) High-Risk/Sensitive – No records over 60 days, 3) Accountable – No records over 60 days, 4) Laptops – No records over 60 days..

B. Program offices that cannot meet these minimum standards must prepare Mission Action Plans, describing the steps and timelines for correcting the root cause of the problem(s). These action plans are required to be submitted annually to the PPMB not later than 15 September. The PPMB will notify the NFC, Financial Reporting and Analysis Branch, Financial Statements Section of these items prior to September 30.

C. Program offices that reflect a consistent lack of action to improve required metrics or that bear a direct impact on financial reporting will be referred to the PPEC for further corrective program actions.

13.3 BOS Progress Report A. All program offices must meet the following BOS standards:

1) CAP items or anything requiring submission to Personal Property Management Oversight Board, none over 90 days,

2) HRS items requiring local Board, non over 60 days, 3) Items not requiring a board, non over 30 days.

13.4 CF-33 Transfers A. All program offices must meet the following CF-33 Transfer standards:

1) CF-33 Transfers – None over 30 days 13.5 SF126 Transfers

A. All program offices must meet the following SF126 Transfer standards: 1) SF126 Transfers – None over 120 days

13.6 Annual CBP and DHS End of Year Record Keeping and Reporting Requirements

A. All program offices must meet the following minimum loss, damage, and destruction performance standard by classification of property:

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1) Capitalized – 100% accounting minimum, including all reported loss, damage or destruction properly adjudicated, and documents properly completed before retirement or reactivation of property record.

2) High Risk/Sensitive – 100% accounting minimum, including all reported loss, damage or destruction properly adjudicated, and documents properly completed before retirement or reactivation of property record.

3) Firearms/Body Armor - 100% minimum, including all reported loss, damage or destruction properly adjudicated, and documents properly completed within timeframe specified by FITS program manager.

4) Accountable – 100% minimum, including all reported loss, damage or destruction properly adjudicated, and documents properly completed before retirement or reactivation of property record.

B. Program offices that do not meet these minimum standards will be notified by the PPPM or FITS Program Manager (firearms/body armor only) through trend analysis reports, performance delay reports and physical inventory statistics. These notifications will occur both during and after completion of annual physical inventories. The final notification will occur within 45 days after the end of the physical inventory period.

C. Program offices that reflect a consistent lack of action to improve statistics will be referred to Office of Internal Affairs for review consideration. Offices having poor results that bear a direct impact on financial reporting will be referred to Internal Controls for their consideration.

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Chapter 14 – Investigation and Adjudication of Loss, Damage, Destruction or Theft of Personal Property 14.0 Purpose This Chapter defines the responsibilities of the Personal Property Management Oversight Board (PPMOB) and establishes specific requirements for reporting lost, damaged, destroyed or stolen personal property. The Chapter also outlines personal property management boards that may be convened by field offices for specific types of property, and provides specific block-by-block instructions for the preparation of the CBP Form 52. Only property types specified in this Chapter require the manual preparation and submittal of the CF-52, Report of Property for Survey.

A. Personal Property Management Oversight Board 1) The CBP Personal Property Management Oversight Board

(PPMOB) is an independent body established for the purpose of: evaluating trends in loss, damage, destruction or theft; assessing agency liability and responsibility; and, directing implementation of corrective actions for capitalized and specific sensitive and high-risk property. The PPMOB receives specific authority from the CBP Personal Property Executive Council (PPEC).

2) The PPMOB is established by the CBP PPEC, and is chaired by the Personal Property Management Branch (PPMB).

B. Responsibilities 1) Though formal authority and responsibility for property

management remains vested with the Commissioner, CBP, every employee must assume and discharge those responsibilities that derive from assignment and use of government provided property. Assistant Commissioners, Executive Directors, Accountable Officers (AO), Local Accountable Officers (LAO), Program and Division Directors, Local Property Officers (LPO), Property Coordinators (PC), Local Property Coordinators (LPC), and Information Technology distribution channels have particular responsibilities that must be successfully discharged for CBP programs to be successful.

2) The PPMOB shall:

• Provide oversight, and communicate critical trend analysis findings related to processing of loss, damage, destruction or theft of CBP owned personal property to the CBP PPEC;

• Review status of personal property accountability, and report findings through the PPEC for coordinated corrective actions;

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• Act as the approving body for review and action on all cases of loss, damage or destruction of capitalized, firearms, credentials, and badges, with authority to order additional investigations and/or recommend appropriate managerial measures to prevent recurrence.

C. Authority 1) The PPMOB shall have specific authority to review all relevant

information pertaining to each case presented for board adjudication. This includes previous trends, related employee or managerial incidents and other reports of findings.

2) The PPMOB shall:

• Conduct prompt, objective, and comprehensive reviews into the circumstances that caused the adverse conditions involving loss, damage, or destruction of government property, including the examination of all written information and testimony applicable to the incident or trends under review, and the verification of pertinent evidence.

• Determine employee, manager and/or systemic responsibility and recommend disciplinary measures and/or referral for other action;

• Ensure that the employee and/or the management within the organizational program has the opportunity to present his or her case, in writing, to the PPMOB during the course of the review process, and prior to any final determination;

• Refer findings of personal responsibility, including recommended course of disciplinary actions (See CBP Table of Offenses and Penalties) through the Assistant Commissioner, Office of Finance to the Program Assistant Commissioner for action, as necessary;

• Limit access to the information received, and to findings and recommendations to personnel having a need to know. All documents with reference to social security numbers (SSN) shall have the SSN blacked out in order to meet data privacy requirements;

• Authorize the removal of items from the official personal property records;

• Submit recommendations regarding all actions above through the Assistant Commissioner, Office of Finance (OF) by the 15th of the month following the meeting, consistent with the circumstances and findings disclosed by the board.

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D. Membership The program and office representatives who serve as members of the PPMOB are authorized to execute the requirements of this Charter. The PPMOB may appoint sub-committees and working groups, and obtain subject matter expert information as needed to fulfill the intent of this Charter. Required core membership will include a primary management representative, and alternate, from the Offices of:

1) Internal Affairs 2) Office of Border Patrol (Uniformed and Non-Uniformed) 3) Air and Marine 4) Office of Training and Development 5) Office of Field Operations (Uniformed and Non-Uniformed) 6) Office of Information Technology 7) Strategic Border Initiative 8) Chief Counsel 9) Office of Finance (Personal Property Management Branch)

Chairman 10) Office of Finance (Personal Property Management Branch)

Secretary Each office with core membership shall assign an alternate who will attend at least 4 meetings per year. When an alternate attends a board meeting with the primary in attendance, the primary is the only voting member. Adjunct members may be included as deemed necessary by the chairman of PPMOB.

E. Duration

This Charter becomes effective when issued as part of this Handbook, and shall remain in effect until amended or terminated by the Assistant Commissioner, OF.

F. Meetings

PPMOB meetings will be held monthly on or about the third Thursday of the month. Additional meetings of short duration may be called to supplement the monthly meetings. The recommendations or actions of the PPMOB will be made by consensus of attending members. If consensus cannot be reached during the meeting period, the chairman may elect to call for an immediate supplemental session in order to reach consensus. Differing positions or dissenting opinions will always be reflected in the meeting minutes and attached to the documentation of and associated with each decision.

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G. Records Retention

The PPMOB Secretary is responsible for the maintenance of this charter and for ensuring that meeting agendas, formal minutes of all meetings, policy decisions and procedures, relevant work products, and action items and their status, are documented and maintained in a system agreed to by the PPMOB and consistent with applicable records retention guidance.

14.1 Specific Actions for PPMOB The PPMOB will review and process all items listed below. If a specific item is not listed as action by the PPMOB, then please refer to paragraph 14.2 below for CBP Field BOS Committee requirements.

1) Current value of the item lost, damaged, destroyed or stolen is $50,000 or greater;

2) Item contains data (see data carrying device definition); 3) Required for presentation as a result of incomplete or unacceptable

corrective actions for unreasonable trends in loss, damage, destruction or theft;

4) Incident is known to be the result of, or is suspected to be the result of simple neglect, misuse, willful intent or gross negligence, regardless of property value,

5) Item is a badge, credential or firearm. 14.2 CBP Field BOS Committee

A. The CBP Field BOS Committee will be comprised of a three person panel appointed by the Local Accountable Officer (LAO). The committee will review and process all items listed below:

1) Current value of the item lost, damaged, destroyed or stolen is less than $50,000;

2) Circumstances clearly indicating reasons to suspect the loss was a result of theft regardless of property value;

3) Trends in Body Armor losses; 4) Item is not a badge, credential or firearm; 5) Item is High Risk/Sensitive and was not reported to a formal

headquarters PPMOB. B. The CBP Field (CBPF)-BOS is charged with the responsibility for:

1) Submitting specific liability and/or disciplinary recommendations to the PPMOB, consistent with the circumstances and findings disclosed by any investigations or board decisions, as well as recommending preventive measures to prevent future losses;

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2) Providing specific rationale and all supporting documentation, including completed CF 52, police reports, witness statements, supervisor statements, previous history of employee negligence or willful intent, or other similar trends to the PPMOB; and,

3) Not proceeding with any disciplinary or liability actions until after the PPMOB has met and adjudicated the specific case.

Where trend analysis of both active and closed CBPF-BOS in SAP workflow or FITS indicates potential trouble, such as incomplete documentation, lack of substantial evidence supporting actions taken, lack of information adjudicating any case reviewed, etc, the PPMOB may elect to have all documents and supporting evidence forwarded for their review. Field offices are responsible for providing the required documentation for review as requested by the PPMOB.

14.3 Instructions for Completion of CF-52 The following are the specific instructions for completion of the CBP form 52:

1) Blocks 1 through 10 – Employee and LPO will complete CBP-52 blocks 1-10 with appropriate information.

2) Block 11 – Employee and LPO provide specific details relating to the incident. Do not put “see attached” without complete and self-supporting justifications and evidence. It is highly recommended that pictures always be included, if and where possible. Continuation sheets may be used and should have the following information included:

• Organization code (Cost Center), • Property number, • Barcode, • Property description, • Property class, • Property code, and • Property value. (Note: If the property value has depreciated

out, then the cost will be $0.01). The bottom of ‘block 11’ must have a printed name and signature of the LPO.

3) Block 12 – LAO checks appropriate block regarding specific recommendations for the BOS or determines no BOS is required and signs/dates at the bottom of block 12.

• All cases of theft, when the item value is less than $50,000, shall be forwarded to the CBP Field BOS Committee.

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4) Block 13 – Block 13 will only be completed, signed and the entire package forwarded by the Chairman of the PPMOB through the program office to the LAO when:

• Current value of the property lost, damaged, destroyed or stolen is $50,000 or greater;

• Item contains data (see data carrying device definition); • Required for presentation as a result of incomplete or

unacceptable corrective actions for unreasonable trends in loss, damage, destruction or theft;

• Incident is known, or is suspected, to be the result of simple neglect, misuse, willful intent or gross negligence, regardless of property value;

• Item is a badge, credential or firearm. 14.4 General Reporting for Loss, Damage, Destruction or Theft

A. Lost or Stolen Personal Property with Data 1) Employees detecting the loss or theft of personal property

containing data must notify their Supervisor and LPO both verbally and in writing immediately. Items that may contain data include: servers, blackberries, personal data assistants, laptops, thumbdrives, etc.

2) In the event of a loss or theft of personal property where classified information is known or suspected to be involved, within 2 hours of discovery contact the CBP Computer Security Incident Response Center (CSIRC) by calling 703-921-6507 or emailing CBP.CSIRC@dhs.gov.

3) A Report of Property for Survey, CF-52 shall be completed in workflow for each and every case, and adjudicated through the PPMOB process.

4) If the item was stolen while in a building controlled by GSA, the supervisor must also report the incident to GSA. Copies of any documentation generated as a result of reporting the incident, or to initiate notification to the appropriate channels, must be retained for the official personal property files.

B. High-Risk/ Sensitive Property 1) Employees detecting the theft, loss, damage, or destruction of high-

risk/sensitive items must notify their Supervisor and LPO both verbally and in writing immediately.

2) A Report of Property for Survey, CF-52 shall be completed either in SAP workflow or by hand (firearms/body armor only) for each and every case, and adjudicated through the PPMOB process.

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3) If the item was stolen while in a building controlled by GSA, the supervisor must report the incident to GSA

C. Capitalized Property (Legacy and Latest Thresholds) 1) Employees will immediately report the loss, damage or destruction

of any capitalized property to their supervisor and their LPO both verbally and in writing.

2) A Report of Property for Survey, CF-52 shall be completed in SAP workflow for each and every case and adjudicated through the PPMOB process.

3) If the item was lost, damaged or destroyed while in a building controlled by GSA, the supervisor must also report the incident to GSA. Copies of any documentation generated as a result of reporting the incident, or to initiate notification to the appropriate channels must be retained for the official personal property files.

D. Firearms, Body Armor, Badges and Credentials 1) Employees will within 2 hours after discovery notify their supervisor,

both verbally and in writing, of the circumstances surrounding loss, damage, destruction or theft of firearms, body armor, badges or credentials. The supervisor will notify the duty officer at the local Internal Affairs Office of the particular case.

2) In the case of firearms and body armor, the loss must also be reported to the Use of Force Policy Division, Personal Property Management Branch at 706-649-7892 and to the PPMOB. Firearms loss and theft cases will be processed through the headquarters PPMOB, with subsequent monthly reporting to DHS. Trends in loss or theft of body armor will be forwarded by the LAO to a CBP Field BOS for adjudication.

3) For lost badges/credentials, inform the duty officer of the loss by using the badge number and/or the credential control number stamped on the back of the two-part credential. The supervisor will prepare a memorandum to the National Law Enforcement Communications Center (NLECC) requesting that the lost item be entered into the National Crime Information Center (NCIC) database. The memorandum should clearly identify the lost/stolen item with the badge or credential control number. Explain the situation surrounding the loss or attach a copy of the employee’s explanation of the loss. The Badge Office will generate a NCIC report regarding the lost item from the database. If the report is accurate, the lost item will be removed from the employee’s accountability and a new badge and/or credential package will be sent to the duty station.

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E. Vehicle Damage or Destruction 1) Employees involved in any vehicle accident that incurs damage or

destruction must notify the Supervisor, LPO and vehicle officer immediately. All cases where negligence or willful misconduct is suspected will be processed through the PPMOB.

2) A Report of Property for Survey, CF-52 shall be completed for each and every case and adjudicated through the PPMOB process.

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CHAPTER 15 – Personal Property from Projects Under Construction 15.0 Purpose. This chapter provides guidelines for personal property acquired as a result of a project. It also will review the relationship between the Project System (PS) and Asset Accounting modules in SAP. 15.1 General Personal property acquired as a result of a project with a total cost equal to or greater than $50,000 and with a useful life of 2 years or more must be recorded in the SAP Project Systems module. Examples of personal property under construction include, but are not limited to:

A. Development of internal use software; B. Combined purchase and installation costs of technology such as radiation

portal monitors or license plate readers; C. Systems furniture acquired as part of a build-out, but not yet in service; D. Aircraft modifications/retrofits.

Important Note: Advances to the Air Force, Gov Works, or other Federal agencies must be classified as Advances, not property under Construction. Coordination is required with the National Finance Center, Commercial Accounts and Reports and Reconciliation to get the advances recorded properly. 15.2 Construction of Personal Property Through Project Systems: The following steps must occur in the order specified: (see Attachment 15-1, Project Property Flowchart and Attachment 15-2, Logistics Management Specialist (LMS) Responsibilities)

A. Project Manager: The Project Manager is responsible for creating a record in Project Systems. SAP work instruction “WI-CJ20N_Project_Builder_Create_A_ Project”

1) A project must be created in SAP Project Systems (Transaction Code CJ20N) prior to the creation of a purchase requisition.

2) The project manager breaks down the cost (i.e. equipment cost, labor cost, material cost, installation fee, administrative fee, etc.) by using the appropriate Work Breakdown Structure (WBS) elements. Note: The cost does not have to be broken out by category. All costs can be on one WBS, or each WBS can represent a separate asset, or one WBS can represent capitalized costs, while a second WBS represents expensed costs. The WBS breakdown, if any should be meaningful to the project manager.

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Each WBS cost element will be either capitalized or expensed and may be linked to a line item on the purchase requisition. To aid in creating a project, there are templates available and accessible in the PS module.

3) For each WBS element the project manager should enter the receiving cost center of the personal property in the “Request Cost Center” field enabling SAP to create an Asset Under Construction (AUC) on the receiving cost center after a WBS is released.

4) SAP will designate an AUC number starting with 4xxxxxxxx. The project manager will provide the Requisitioner with the project number and related WBS elements

B. Requisitioner: The Requisitioner will create a purchase requisition, using Account Assignment Code (AAC) “P”, to link the goods receipt and/or service entry sheet to its related WBS in Project Systems. This indicates that the equipment is under construction and will not be immediately placed in service. The WBS element is also found on the Purchase requisition, account assignment tab.

C. Goods Receiver: When goods/services are received, the receiving officer will complete a goods receipt/service entry sheet, these amounts will accumulate on the AUC. Supporting documentation for the goods receipt or goods receipt estimate should be maintained by the goods receiver.

D. Project Manager: When the work of a WBS is substantially complete final assets are created from the AUC. The project manager should update the WBS status in Project Systems to Technically Complete or TECO status.

1) The date of change to TECO status should be the same date as when the final asset is placed into service. Financial System Division (FSD) must be contacted if these dates are different

2) TECO status for a project indicates that no additional purchase requisitions will be created for this project. However, SAP users may perform goods receipt (service entry sheet), invoice receipt, and de-obligation of the remaining balance of a PO amount. The TECO form must be completely filled out in order for the LPO to have the correct information to enter into SAP. Without a completed TECO form, the property may end up in the wrong cost center. The project manager uses AS01 to create the final asset from the AUC. SAP will designate the final asset with a number that starts with 3xxxxxxxx.

E. Project Manager: When the project is completed, the project manager or the designated employee is required to promptly create a final asset shell in SAP Asset Accounting Module (AA). (See SAP Work Instruction “WI CJ20N_Project Builder - WBS Element”.) For projects with multiple final

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assets, a final asset should be created when each individual asset is placed in service.

1) A project may be closed after all service entry sheet (SES), goods receipt (GR), and invoices related to the project have been processed completely and no purchase order (PO) remains outstanding. This requires all costs to be accounted for as a capitalized asset or expensed. Outstanding purchase obligation amounts must be deobligated prior to closing the project.

F. Financial Systems Division (FSD): Costs are moved from an AUC to a final asset by FSD during the final settlement process once an asset shell has been created in AA and a WBS element is set to TECO status.

G. Other roles in the Assets under Construction in a Project: 1) LAO/LPO will:

• Run Asset Master Report of cost center to monitor AUC • Coordinate with Project Mangers on project • Ensure that goods receipt is being processed timely. • Maintain a manual constructed personal property file of all

costs incurred to construct a property. Once the property is placed in service, the LPO must retain complete files for the cost of constructed property and equipment for 3 years after the property’s useful life.

2) PPS will:

• Monitor the AUC listing in SAP • Review TECO.

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CHAPTER 16 – Control, Accounting, Return or Sale of Alien/Detainees Personal Effects 16.0 Purpose The Homeland Security Act of 2002 authorizes CBP to detain non-citizens (aliens) in the United States while awaiting a determination of whether they are here illegally, have a criminal record and should be removed from the United States. This Chapter provides guidance on handling personal effects of Aliens/Detainees. 16.1 Voluntarily Abandoned Personal Property Personal property abandoned to a Federal agency in such a manner as to vest title thereto in the United States. Personal property is considered to be voluntarily abandoned when an individual signs a document stating that they relinquish all title to a designated piece of property FMR 102-41.80. 16.2 Custody of Detainees’ Personal Effects.

A. If at all possible, during the initial arrest, the arresting officer must attempt to turn over all personal effects to another party (Federal, State, or local agency) to whom the violator authorizes release.

B. Detainees turned over to the custody of Immigration and Customs Enforcement (ICE), Office of Detention and Removal Operations (DRO) are accompanied by all personal items that detainee’s possess at the time of arrest.

C. If Alien/Detainee release is not immediately imminent, CBP shall take custody and ensure secure inventory, packaging, storage and final disposition of personal effects. Aliens/Detainees will be allowed to retain the following:

• Legal documents relevant to court proceedings. • Prescription glasses or contact lenses, including case. • Funds - No more than $50.00 in U. S. Currency. No other

currency is allowed. • Clothing - One set of court clothing (appropriate to the

season). All other clothing will be placed in plastic bags. Detainee will be notified in writing that all clothing will be considered a health risk, and will be destroyed immediately.

D. Agents/Officers must ensure all personal effects are listed on the Notice of Abandonment & Property Inventory Form, and the form is properly signed. Three copies of the form are required for distribution to the: 1) Alien/detainee, 2) A File, and 3) Station file copy. The form must be signed and forwarded with unclaimed personal effects to the LPO for disposal. The form will be FAXED to the Mexican Consulate at the address appearing on the form 24 hours after arrest of alien/detainee. It is imperative that each item of personal effects be identified by a complete

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description of the item, make, model, serial number, etc. The personal effects must be bagged and a copy of the Notice of Abandonment, describing all items placed inside, and a baggage tag tied to the outside of the bag.

E. Each location will maintain a Log to document the receipt, destruction or transfer of all alien/detainee personal effects. Copies of all forms must be maintained on file at each station, with a copy of the alien/detainee's property inventory form attached for auditing or identification purposes.

F. All alien/detainee personal effects will be retained at the location of the arresting officer. The property is to be stored in a secure area that is not accessible to all employees.

G. Employees who handle alien/detainee personal effects must wear protective clothing (i.e. gloves, mask, etc.) Caution must always be taken when emptying pockets or checking concealed areas where sharp objects may be found. Because of the unsanitary condition of the personal effects, Programs/Office must ensure that all employees that handle or process alien/detainee personal effects are enrolled in the Blood-borne Pathogen program which requires the hepatitis and tetanus shots along with protective gear.

16.3 Voluntary Abandonment A. Personal effects abandoned to a Federal agency in such a manner as to

vest title thereto in the United States. There must be written or circumstantial evidence that the personal effects were intentionally and voluntarily abandoned. This evidence should be clear, showing that the personal effects were not simply lost by the owner. Individuals must sign a Notice of Abandonment stating that they relinquish all title to a designated piece of personal effects FMR 102-41.80

B. The “Notice of Abandonment” will be given to the violator at the time of arrest. The "Notice of Abandonment" form must be filled out by the arresting officer, witnessed by another officer, and signed by the violator. The Notice must advise violator that unless the personal effects are claimed within 30 days from signing the voluntarily abandonment or postmark of letter, title of the personal effects will be vested in the United States.

C. If the violator is not the owner of the property, the “Notice of Abandonment” will be sent to the owner as described below:

• Notices of Abandonment are sent out via certified mail, return receipt requested (for domestic), and registered mail, return receipt requested (for international), for property valued $5,000 or more.

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• For property valued below $500.00, notices may be sent via first class mail. In all cases, the "Notice of Abandonment" must be sent out within 5 calendar days from the receipt of the notice.

• The notification must be mailed out to all of the violator's addresses (including any incarceration address) and must contain the appropriate CBP case number(s), the date of retention, name of the violator, the regulation pertaining to abandonment (FMR "Vesting of Title in the United States"), complete description of the personal effects being held, procedures for the release of personal effects, procedures for the abandonment of personal effects, and the time frame for the violators to either abandon or recoup their personal effects.

16.4 Release of Personal Effects within 30 days A. Violators have 30 days from the date of receipt of the "Notice of

Abandonment" to request either a release or abandonment of their personal effects.

B. In cases where the violator requests the release of personal effects, the FP&F officer or arresting officer will require that the violator sign a "Hold Harmless & Release Agreement" prior to the release of the personal effects. In cases where the violator refuses to sign the "Hold Harmless and Release Agreement", the Office of Chief Counsel must be consulted. Once the "Hold Harmless and Release Agreement" is signed, the personal effects may be released.

C. If the violator allows another party to pick up the personal effects, a letter of authorization or Power of Attorney must be completed by the violator naming the individual(s), law firm, etc., whom they are authorizing to recover their personal effects.

D. If the property is not needed by the agency, a decision must be made if the items qualify to be abandoned and destroyed. Items to be abandoned or destroyed with a value of $500.00 are not required to be held for the 30 days.

16.5 Personal Effects Not Claimed after 30 days A. Any personal effects (valuables) not claimed after 30 days must be turned

over to Seized Property Specialist (SPS), Local Property Officer (LPO) or other designated employee for disposal. The SPS, LPO or designated employee will follow disposal procedures outlined in this Handbook.

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B. Personal effects deemed to have an estimated retail value of $500.00 or more will be sent to GSA. If GSA directs CBP to sell the personal effects, proceeds of the sale must be kept in a special account (suspense account) for 3 years.

C. Estimates are required on jewelry reported to GSA for sale. The cost of the estimate is the responsibility of the holding activity.

D. Personal effects that pose a health risk such as, clothes, personal items, combs, brushes, and belts, etc. are to be disposed by cutting the items into shreds so they cannot be reused.

E. CBP Form 7610 is used to certify that the personal effects were destroyed.

F. Disposal files will be maintained for 3 years after personal effects vest title to the United States.

16.6 Claim Filed by Former Owner. If a former owner files a personal effects claim within three years from the date that title to the property vested in the Government, the former owner shall be paid an amount if:

A. The property is sold - reimbursement of the personal effects to the owner must not exceed any proceeds from the sale, less the cost of the government’s care and handling of the personal effects.

B. The personal effects were abandoned or destroyed, or otherwise used by the agency, or transferred, reimbursement to the owner must not exceed the estimated resale value of the personal effects at the time of vesting with the government, less the cost incident to the care and handling of the personal effects, as determined by the General Services Administration, Office of Travel, Transportation, and Asset Management, Washington DC 20405.

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CHAPTER 17 – Excess Property 17.0 Purpose There are specific policies regulating the disposal of CBP-owned, accountable property. These policies apply to all CBP-owned, accountable property and equipment, regardless of dollar value or accountability, with the exception of supplies. 17.1 Internal Screening Process Federal Property Management Regulations require internal screening processes of excess property to ensure maximize utilization of personal property. Internal excess Accountable Property (status 300) can be screened by cost centers in SAP using the Asset Accounting Master Report (Z_FI_0009). Internal excess Non-Accountable Property cannot be properly screened in SAP. The LAO/LPO will generate an excess report for administratively controlled personal property with a brief description of the property. Utilizing the electronic mail systems, LAOs/LPOs will advertise excess personal property internally to CPB cost centers through their assigned PPS who, in turn, will forward to the appropriate individuals for distribution. Once the property has completed a 5-day internal screening process without being requested by another CBP cost center, it is considered to be excess property. 17.2 Executive Order 12999 In support of Executive Order 12999, dated April 17, 1996, after the completion of the internal screening process, CBP may transfer excess Automated Data Processing (ADP) equipment to schools and community-based educational organizations (Empowerment Zone/ Enterprise Communities) or local schools. Executive Order 12999 is a U.S. program only. ADP equipment cannot be donated to foreign countries. ADP equipment must be “sanitized” for sensitive and confidential files (See Paragraph 14.13). Software already installed in the ADP equipment may be transferred, donated, sold, etc., if the license for the software says the license is transferable. If the software license is not transferable, then the software must be removed from the ADP equipment and destroyed. 17.3 Stevenson-Wydler Act

A. Personal property which no longer meets the operational requirements for CBP must be reported (except those items listed in paragraph B.2 below) and disposed in accordance with policies and procedures established in this Handbook.

B. Excess property in salvage condition or better, excluding aircraft and firearms, must be reported to GSA for nationwide utilization screening in order to maximize visibility and utilization among Federal agencies and other qualified recipients. Reporting excess property to GSA requires the completion of a SF 120 in SAP.

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1) The following Federal Supply Classification (FSC) groups must be reported, regardless of condition code or dollar value.

• Aircraft, fixed wing (FSC Group 1510) • Aircraft, rotary wing (FSC Group 1520) • Airframe structural components (FSC Group 1560) • Aircraft components and accessories (all of FSC Group 16) • Gasoline reciprocating engines, aircraft prime mover; and

components (FSC Group 2810) • Gas turbines and jet engines, aircraft, prime moving; and

components (FSC Group 2840) The responsibility for management and establishment of procedures for disposal of these FSC groups is the responsibility of the Fleet Management Branch.

2) Excess property listed in the following table will not be reported to GSA:

• Non-appropriated fund property (See FMR 102-36.165). • Foreign excess property (See FMR 102-36.380). • Scrap, except aircraft in scrap condition. • Perishables, defined for the purposes of this section as any

ay. property subject to spoilage or dec bonus goods • Trading stamps and

• Hazardous waste. • Controlled substances. • Nuclear Regulatory Commission-controlled materials.

• etermined to be sensitive for

3)

mental Protection regulations.

akes rty available for transfer to all Federal agencies on a

conA. ency or Donate Surplus to State Agencies

Ps and non-profit, local tax supported agencies for a period of 21 days.

• Property dangerous to public health and safety. Classified items or property dreasons of national security.

The LPO is responsible for administering and following the appropriate disposal procedures. In the case of hazardous property, waste or material, and dangerous property, the LPO mustcoordinate with CBP Safety and Health to ensure that these itemsare disposed of in accordance with the EnvironAgency, state and local laws, and

17.4 GSA Excess Property Disposal Process GSA receives excess property reports from all executive agencies, and mthe personal prope

tinuing basis. Transfer Excess to Another Agfor Surplus Property (SASP). Upon receipt of the excess property package from CBP, GSA will make the excess property available to Federal agencies, SAS

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B. Sell Surplus Personal Property – GSA Sales. Upon completion of the 21-day screening period when there are no takers, GSA will determine whether to sell CBP surplus personal property or authorize local disposal to CBP. The GSA sales process takes a minimum of 90 days. If GSA elects to sell the surplus personal property, they will forward a Sales Package including a copy of the GSA Sales Offering to the LPO.

C. GSA Responsibilities for Proceeds: If the SF 120 for excess personal property goes on to Sales after the Utilization/Donation process and the personal property is actually sold, all proceeds from the sale will be retained by GSA. For sales proceeds reimbursable to CBP, net proceeds (sales proceeds less GSA’s direct and indirect costs) will be distributed to the NFC via Intra-Government Payment and Collection System (IPAC). The net proceeds will be deposited to miscellaneous receipts of the Treasury. Rates for accessorial services, namely transportation, storage, maintenance, and reconditioning of property prior to sale, will vary according to local market conditions and will be published in GSA regional bulletins available from the servicing GSA Region. Agencies will be consulted to determine the best method of sale and their requirements for accessorial services. Personal property for which the sales contract is terminated for default will be resold at no cost to the holding agency. Personal property for which the sales contract is terminated for cause (incorrect description of property) will be resold at CBP cost, if the cause is attributable to CBP.

D. LPO Responsibilities: If GSA sells the personal property, the LPO shall be responsible for the following:

• Providing GSA the information necessary to conduct an effective sale.

• Ensuring excess property is transported to a consolidated sales site when agreed to by CBP and GSA. Transportation costs to a sales site is the responsibility of CBP. LPOs must ensure procurement requests for transportation costs are executed, and must obtain a signed receipt (CF 33) from GSA for personal property delivered for sale;

• Providing for the inspection of property by prospective bidders.

• Providing a sales facility, accessible to the public, to conduct the sale and the essential administrative, clerical or labor assistance when requested by GSA. The LPO may elect to provide a sales facility if it is cost effective not to transport the property, and if there

99

n

, and provide personnel to show the property prior to the

• sically organizing the property into lots to be sold at

•

ified period. GSA will

• A, and retire the personal property record in SAP.

property, abandon or

s. ne of which may be the LPO) must witness the destruction and

e s an example of documents that may be

included in a disposal package:

• n (for

• e Public Notice of Abandonment or Destruction, if

• money order or Certified Check made out to CBP,

• mpt identification

• t, Excess Personal Property (CBP

• Copy of Sanitization email from local IT representative

is a reasonable amount of personal property to be sold. If the LPO elects to conduct the sale of surplus property at a facility other thathe sales facility provided by GSA, the LPO must inform GSA, inwritingsale.

Assisting in phyCBP facilities.

In the event that the purchaser fails to remove the property within 30 days, the LPO must contact GSA, in writing, stating the buyer failed to remove the property within the specindicate the appropriate action to be taken.

The LPO will forward a copy of the completed sale receipt (GSA Form 27A) to GS

17.5 Local Disposal Authority If GSA determines the property to be uneconomical to sell, they will grant local disposal authority. The LPO will either donate the excess destroy the property in accordance with GSA regulations. Once the personal property has been disposed of locally, the LPO will complete the Certification of Disposal and maintain the certificate in the local disposal fileTwo people (osign the form Each disposal packages may require different documents depending on thdisposal method. The following i

• SF 120 • SF 122, if applicable. • Any paperwork from GSA, if applicable.

A copy of the written determinatioabandonment/destruction only). A copy of thapplicable. A copy of the if applicable. A copy of the letter from a church with tax-exenumber for approved program, if applicable. Certificate of Retiremen7610), if applicable. .

• Security Inspection and Release Authority

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A. Donation Of Excess Personal Property The LPO will donate excess personal property only to non-Federal public agencies and other non-profit tax-exempt entities. The Federal Property and Administrative Services Act of 1949, prohibit Federal agencies from donating any property to foreign countries. Public agencies and other tax-exempt entities authorized for donation of CBP excess personal property are as follows:

• State or Local Government Agencies • Public Schools, Colleges, and Universities • Local Government Parks and Recreational Agencies • Public Health Agencies and Services • Public Safety Agencies, including agencies involved in the

prevention, control, and treatment of alcohol, drug, and child abuse, Programs for older individuals and Child care centers

• Museums attended by the public • Libraries free to the public • Geriatric centers and nursing homes

Organizations not authorized for donation of CBP excess property include: any organization that will repair and resell the property, such as the Goodwill and Salvation Army, or any organization that does not meet the Federal Property and Administrative Services Act’s definition of a public agency, such as the YMCA or YWCA.

B. Abandonment or Destruction of Excess Personal Property The LAO may elect to abandon or destroy the personal property.

1) Abandonment: The LAO may elect to initiate the abandonment of personal property with the approval of the Personal Property Management Branch.

2) Destruction: Destruction is appropriate if the personal property is in “scrap” condition and is unable to be donated, fixed, or sold for scrap.

Regardless of acquisition cost, the LPO must obtain a written determination from their LAO stating the personal property (either as an item or scrap) has no commercial value or that the estimated cost of its continued care and handling would exceed the estimated proceeds from its sale. CBP excess personal property may not be abandoned or destroyed in a manner which is detrimental or dangerous to public health or safety, or which will cause infringement on the rights of other persons and must comply with all local, state, and federal regulations. A public notice of intent to abandon or destroy personal property shall be completed for items with an acquisition value of $500.00 or greater. The acquisition value of the property may be estimated if it is not known or

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on use facilities available to the public for no

r destroyed without pub

• or advertising for sale,

• ruction is required because of health, safety,

• f the property (estimated, if

• blic is not allowed in the building

C.

s some exa l of this type of property.

1)

rty.

has

t cy, it may be offered for sale.

ed. 2)

y

al hazard.

3) alth

available to the LPO. The public notice of intent must include an offer tosell the property. Public notice shall be provided through the posting of signs in one or more commless than 7 calendar days. CBP excess personal property may be abandoned o

lic notice, if one of the following criteria applies:

The value of the personal property is so little or the cost of its careand handling is so great that its retention feven as scrap, is clearly not economical; Abandonment or destor security reasons; When the original acquisition cost ounknown) is less than $500.00; or Due to security reasons, the puwhere the property is located.

Personal Property Requiring Special Handling Some personal property because of their peculiar nature, potential influence on public health, safety, the environment, or security must be disposed of in an other than normal fashion. This section provide

mples and guidance on the disposaNon-appropriated fund property CBP will retain title to excess property furnished to a non-appropriated fund activity. When the property is no longer required by the non-appropriated fund activity, LPOs must reuse or dispose of the item in the same manner as other Federal excess propeProperty purchased by a non-appropriated fund activity is not considered Federal property. A non-appropriated fund activity the option of making its privately owned property available for federal agency, usually with reimbursement. If such property is notransferred to another Federal agenThis property may not be donatHazardous Personal Property When reporting excess hazardous personal property to GSA, certifon the SF 120 that the items have been packaged and labeled as required. Annotate any special requirements for handling, storage,or use, and provide a description of the actual or potentiPersonal property dangerous to local health and safety No property shall be disposed of that is dangerous to public heand safety. Such property will be rendered harmless prior to disposal. Personal property offered for sale shall be properly identified in the offering with respect to their hazardous characteristics. Items should be labeled by the holding agency,

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us characteristics will be

4)

thout prior GSA approval, but only under the foll i

• ed to

• er

A approving

ate of the transaction.

control over licensing,

pplicable regulations of the NRC (See

, directed to the

mission, Washington, DC 20555.

Transfers of

reimbursement of the fair market value is required by Executive Order 11672.

prior to shipment, so that their hazardoimmediately evident upon inspection. Direct transfer between Federal agencies Excess personal property may be transferred directly between Federal agencies, wi

ow ng situations:

If the excess personal property has not yet been reportGSA, provided the total acquisition cost of the excess property does not exceed $10,000.00 per line item; or If the excess personal property exceeds the $10,000.00 pline item limitation, contact the appropriate regional GSA office for oral approval of a prearranged transfer. Annotatethe appropriate form with the name of the GSofficial, and the date of the verbal approval.

The LPO must provide GSA a courtesy copy of both the SF 120 and SF 122 within 10 working days from the d

17.6 Nuclear Regulatory Commission Controlled Materials The Nuclear Regulatory Commission (NRC) has exclusive use, transfer, and disposition of NRC-controlled materials. NRC-controlled materials shall not be reported to GSA as excess property, nor shall they be made available for excess and surplus screening as non-reportable property. Transfer and disposition of such materials do not require GSA approval and shall be accomplished only under the a10-CFR parts 30 through 35, 40, and 70). All inquiries for further information or specific instructions regarding the licensinguse, transfer, or disposition of NRC-controlled materials shall beU.S. Nuclear Regulatory Com17.7 Disposal Related Costs All CBP excess/surplus personal property will be disposed or sold in "as is" condition. Any expenses required for the transportation or shipping of CBP excess/surplus personal property transferred to another Federal, or state agency, donated to a public agency, or sold to the highest bidder, will be the responsibilityof the gaining agency or buyer. Any expenses required for repairs or alterations to make CBP excess/surplus personal property usable are also the responsibilityof the gaining agency or buyer. CBP, however, is responsible for transportation costs of CBP excess/surplus personal property to a GSA sales site. excess personal property to other Federal agencies shall be without reimbursement, except the United States Postal Service (USPS), where

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17.8 Withdrawals Personal property may be withdrawn from the disposal process, but only with the approval of GSA and to satisfy an internal agency requirement. Personal property pending transfer, or donation and property offered for sale by GSA, may be returned to CBP control with proper justification and GSA approval. 17.9 Disposal of Gifts Received By CBP Disposal approval must be obtained from the Personal Property Management Branch (PPMB) prior to the sale or disposal of gifts received by CBP. Gifts processed for disposal will be processed separately from other items. The disposal paperwork will clearly annotate the item is a gift in the description section. Each gift sold will be reported to the PPMB, reflecting amount received and date of receipt, donor’s name, barcode number, and disposal report number. 17.10 Disposal of Foreign Excess Property CBP responsibilities in the disposal of foreign excess property are:

A. Determination of whether it is in the interest of the U. S. Government to return foreign excess property to the U.S. for further use or to dispose of the property overseas.

B. If the choice is to dispose of the property overseas, which is usually the case, ensure that any disposal of property overseas conforms to the foreign policy of the United States.

C. Inform the U.S. State Department of any property disposal to any foreign governments or entities. The LPO should complete a SF 120 for excess property, or a SF 126 for vehicles, and update their SAP records. The SF 120 and the SF 126 should not be submitted to GSA and must be approved by the LAO. A copy of the SF 126 for vehicles is to be faxed to the Fleet Management Branch in Indianapolis for approval. To dispose of foreign excess property overseas, the LPO may:

1) Offer the property to other Federal agencies overseas using SF 122;

2) Sell, exchange, lease, or transfer such property for cash, credit or other property; or

3) Abandon, destroy or donate personal property when it is determined that it has no commercial value, or the estimated cost of care and handling would exceed the estimated proceeds from its sale.

If the personal property is abandoned or destroyed, the LPO should complete a memorandum for the personal property file. Including the following statement will ensure that the LAO is aware of the action being taken: “The proposed abandonment or destruction action will not be

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detrimental or dangerous to public health or safety, and will not infringe on the rights of other persons”. Therefore, if any future problems arise regarding this property, the office will have documentation to support the abandonment or destruction of the property. Contact the Administrative Officer, who is a State Department employee, at the local Consulate or Embassy to determine the best way to dispose of the personal property. This office conducts auctions to sell property, and proceeds from these sales are returned to CBP. Submit a Certification of Disposal, a copy of the SF 120, and all paperwork associated with the disposal to the PC for disposal of personal property with an acquisition value of less than $5,000.00, or to the Personal Property Management Branch (PPMB) for disposal of personal property with an acquisition value of $5,000.00 and greater.

17.11 Disposal of Property Supporting Consolidated Omnibus Budget Reconciliation Act COBRA property no longer needed must be offered to other areas of CBP that perform the same activities. However, if those areas do not need or want the equipment, it may be transferred to another CBP program that performs other user fee functions. If programs that perform user fee functions do not need the property, it may be transferred to other CBP functions or outside of the agency. When it is time to dispose of COBRA property, follow the disposal procedures outlined in this Chapter. 17.12 Disposal of Personal Property Purchased with Proceeds Money

A. Personal property bought outside the scope of the FAR with proceeds or appropriated funds will not be placed in SAP and will not be retained.

B. Exceptions: 1) If the property can be traced within a certified undercover operation

directly to a criminal and a specific crime and there is a judicial ruling, or administrative decision (i.e., FP&F has a basis for forfeiture), CBP may request retention of the property.

2) Personal property may be transferred from one certified undercover operation to another existing like certified undercover operation. However, at the end of the last operation, the property must be liquidated and the funds returned to DHS.

3) Personal property purchased with Proceeds Card, or proceeds through Procurement (CF 148/341 process) in support of a certified undercover operation within the scope of the FAR, may be retained and will be entered in SAP at the time of acquisition.

4) Personal property bought with appropriated funds, or proceeds for use in the course of an undercover operation and used as part of an undercover proprietary, must be liquidated and the funds returned to DHS. This property will not be entered in SAP.

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17.13 Disposal of Personal Property for Puerto Rico To excess and dispose of personal property in the possession of CBP offices located in Puerto Rico, the following applies:

• If the personal property was purchased with trust fund money, appropriation symbol 20X5687, the property will go back to the Commonwealth of Puerto Rico.

• If the personal property was purchased with appropriated funds, follow the guidelines outlined in this Chapter.

17.14 Disposal of Computers In accordance with the Information Systems Security Policy and Procedures Handbook (Appendix L, CIS HB 1400-05A), any computer component capable of retaining information without power is considered a storage device. For security purposes, all storage devices must be sanitized (including degaussed, as appropriate) before disposal. 17.15 Disposal of Canines and Horses The GSA considers all live animals owned and controlled by the Federal Government to be personal property. As such, live animals are considered accountable property and must meet requirements regarding acquisition, utilization, and disposal of personal property. As with other property, the LAO must be consulted prior to entering into such transactions to ensure adherence to procedures covering the transfer, donation, sale, and destruction. Under Public Law 105-77 (111 STAT.244), when a canine is no longer needed for law enforcement duties, the canine may be donated to an individual who has canine handling experience in the performance of official duties. Contact the CBP Canine Training Center in Front Royal, Virginia or the Border Patrol National Canine Facility for more information. U.S. Code Collection, Title 40, Chapter 13, Section 1308, entitled Disposition of Unfit Horses and Mules, states that subject to applicable regulations under the Federal Property and Administrative Services Act of 1949, as amended (40 U.S.C. 251 ET SEQ.), horses and mules belonging to the United States which have become unfit for service may be destroyed or put out to pasture, either on the pastures belonging to the United States Government or those belonging to financially sound and reputable humane organizations whose facilities permit them to care for them during the remainder of their natural life, at no cost to the Government.

A. Determining Disposal Status Of Live Animals 1) Program Requirement. The LAO may determine a live animal is no

longer required and will be retired due to conditions such as age and health.

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2) Medical Certification. To determine the status of the live animal, a professional medical representative (e.g., veterinarian) must examine and provide a health certification as to its condition.

3) Suitability for Transfer. An excess live animal is one that is unsuitable for use within CBP but may be suitable for another Government agency. Canines are not eligible for transfer to another Government agency.

B. Reporting Live Animals as Excess The Local Property Officer must report excess live animals (horses) to the jurisdictional GSA. This is completed using SAP to create the SF 120, "Report of Excess Personal Property." GSA may request a copy of the health certification that identifies the condition of the animal.

C. Exceptional Disposal Conditions Live animals having exceptional disposal conditions, such as dangerous, sick, overly aggressive, high liability risk, must be reported to the LAO for processing through the abandonment and destruction procedures. The destruction of a live animal must be conducted by a professional medical representative (e.g., veterinarian) and documented.

D. Acquisition by Handlers of Live Animals It is the practice of CBP, to offer the animals unsuitable for CBP, to the handler. In accordance with FPMR 101-45.304-2, CBP may sell live animals other than canines through negotiated sales.

1) Declaration. The holding location must report excess live animals to the jurisdictional LAO on a SF 120, with a copy of the health certification.

2) Notation. If a handler is interested in acquiring the live animal, a notation must be made on the SF 120, and the veterinarian certificate must indicate the live animal will be harmed through acquisition by someone other than the handler.

3) Sale. LAO approval of the transaction is required, and fair market value (in the case of live animals other than canines) should be considered in the negotiated sale price by the holding program.

4) Donation. LAO approval of the transaction is required for canines being donated to handlers. The authority for donation to the handler is Under Public Law 107-217 (116 STAT.1102), when a canine is no longer needed for law enforcement duties, the canine may be donated to an individual who has experience in handling canines in the performance of official duties. Contact the Canine Training Center in Front Royal, Virginia for more information.

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E. Documentation Upon sale or donation, where applicable, a CBP 7610, "Certificate of Retirement, CBP Excess Personal Property" must be completed. A "Release of Liability/Hold Harmless Agreement," must also be signed and forwarded along with the CBP 7610 to the LAO.

17.16 Disposal of High Intensity Drug Trafficking Areas (HIDTA) Funded Property Once HIDTA determines that property purchased with HIDTA funds is no longer of use to the HIDTA, or if the property is outdated, or damaged, the property should be processed and disposed of in accordance with the purchasing agency’s policies and procedures. If CBP is the agency maintaining HIDTA property, HIDTA must provide CBP with a release letter authorizing the disposal of the property. If HIDTA decides to transfer the property to another Federal agency within HIDTA, an SF 122 must be prepared by the receiving agency. 17.17 Sale of Government Property to Employees In accordance with CBP Standards of Conduct 6.13.6, “Prohibition on Purchase of Certain Assets”, employees will not purchase, directly or indirectly, property owned by the Government and under the control of CBP or sold under the direction or incident to the functions of CBP, except items sold generally to the public at fixed prices. 17.18 Record Keeping Requirements Because disposal actions of CBP-owned personal property are subject to audit, the LPO must retain a complete file of all documentation supporting the disposal of personal property owned, or in the possession of CBP for 3 years. The disposal file should contain copies of all applicable forms, GSA’s disposal documentation, the written determination, the Notice of Abandonment or Destruction (if applicable), and any other documentation, as necessary, which alleviates CBP from responsibility of the property. 17.19 Voluntarily Abandoned Personal Property Personal property is voluntarily abandoned when the owner of the property intentionally and voluntarily gives up title to such property, and the title is vested in the Government. The receiving agency ordinarily documents receipt of the property to evidence its voluntary relinquishment with clear evidence that the item was simply not lost by the owner. The holding agency is responsible for reporting, care, handling, and disposal of abandoned personal property. When no longer required for official use, the personal property will be reported to GSA for disposal. When reporting personal property to GSA, provide a description and location of the property, and annotate that the item was voluntarily abandoned. All transfers of voluntarily abandoned property will be without reimbursement. However, the recipient agency can be charged all costs incurred in storing, packing, loading, preparing for shipment, and transporting of the property. If sold, all sales proceeds received will be

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deposited in the US Treasury as miscellaneous receipts. 17.20 Unclaimed Personal Property Unclaimed personal property is property that was left behind by an individual(s). This includes property belonging to an individual found to have illegally entered the United States. It is standard practice that when the illegal is turned over to the U.S. Marshall’s Service for transport, all personal property, jewelry, and money is left with the agency that apprehended the Illegal. Extreme care must be taken when documenting the items left behind. Large sedans and limousines may be retained for official use as authorized under the Federal Management Regulation (FMR) Part 102-36.330. There must be a complete description of the item to include the make, model, serial number, color, and condition. If the owner of abandoned or other unclaimed property is known, a letter shall be sent to the owner within 20 days of finding such property, by certified mail to the owner's address of record, notifying him/her that the property may be claimed by the owner or the owner's designee. Also, if the property is not claimed within 30 days from the date the letter is postmarked, title to the property will vest in the United States. If the owner of abandoned or other unclaimed property is not known and the estimated value of the property exceeds $100.00, a notice of intent to abandon property shall be published within 20 days of finding such property, which contains the following:

1) A description of the property, including model or serial numbers, if known.

2) A statement of the location where the property was found, and which entity has custody.

3) A statement that any person desiring to claim the property must file a claim for the property within 30 days from the date of first publication.

4) A complete mailing address of a point of contact is to be made available to obtain additional information concerning the property or the procedures involved in filing a claim.

If the owner of abandoned or unclaimed property is unknown and the estimated value of the property is $100.00 or less, no notice is required, and the property shall be held for a period of 30 days from the date of finding the property. Upon expiration of the 30 day period, title to such property will vest in the United States.

Accurate records must be maintained on unclaimed personal property retained for official use for 3 years after title vests in the Government to permit identification of the property, should the former owner file a claim for the property. Funds received from the disposal of such property may be deposited in a special account to cover any valid claim filed within this 3 year period. It is always good practice to have an appraisal done on jewelry and other items of value.

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Upon receipt of a claim for abandoned or other unclaimed property, an investigation shall be conducted to determine the merits of the claim, and a report shall be submitted to a determining official.

Title reverts to the owner where a proper claim is filed within 3 years from the date of vesting title in the United States, but if the property has been in official use, transferred for official use, or sold at the time the property claim is approved, title shall not revert back to the former owner. The former owner shall instead obtain reimbursement.

Unclaimed property may be transferred to another federal agency, but only after 30 calendar days from the date of finding such property and no claim has been filed by the former owner, and with fair market value reimbursement from the recipient agency. Reimbursement from the recipient agency may be requested for any direct costs incurred in the transfer (e.g., storage, packing, preparation for shipment, loading, and transportation). The transferred property then loses its identity as unclaimed property and becomes property of the government, and when no longer needed it must be reported excess in accordance with FMR part 102-36. Reimbursement from transfers of unclaimed personal property must be deposited in a special account for 3 years pending a claim from the former owner. After 3 years, these funds must be deposited into miscellaneous receipts of the U.S. Treasury.

Property declared abandoned shall be disposed in accordance with the FMR 41 CFR-102. Unclaimed personal property cannot be donated as reimbursement at a fair market value is required.

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CHAPTER 18 - Exchange/Sale Procedures 18.0 Purpose Exchange/sale means to exchange or sell non-excess, non-surplus property and apply the exchange allowance or proceeds of sale, in whole or in part payment, for the acquisition of similar personal property. Only personal property eligible for exchange and/or in need of replacement will be exchanged or sold. CBP may elect to exchange or sell the personal property and use the credit or proceeds to partially or fully fund the purchase of a similar item. CBP may also elect to trade the old personal property for full or partial credit on new personal property. Vehicle disposal procedures are outlined in the Vehicle Management Handbook. 18.1 Qualifications for Exchange/Sale

Exchange/sale authority may only be used if all of the following conditions are met.:

A. The personal property exchanged or sold is similar to the property acquired.

Similar means where the acquired item and the replaced item:

• Are identical. • Are designed and constructed for the same purpose. • Constitute part(s) or container(s) for identical, or similar, end

items.

Fall within a single Federal Supply Classification (FSC) group of property that is eligible for handling under the exchange/sale authority.

B. The personal property exchanged or sold is not excess or surplus, and there is a continuing need for that type of property.

C. The number of items acquired must equal the number of items exchanged or sold unless:

• The item(s) acquired perform all, or substantially all, of the tasks for which the item(s) exchanged or sold would otherwise be used; or

• The item(s) acquired and the item(s) exchanged or sold, meet the test for similarity, as specified in § 102-39.20 that they are a part(s) or container(s) for identical or similar end items.

D. The personal property exchanged or sold was not acquired for the principal purpose of exchange or sale.

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E. Document, at the time of exchange or sale, or at the time of acquiring the replacement property, if it precedes the sale that the exchange allowance or sale proceeds will be applied to the acquisition of replacement personal property. Replacement means the process of acquiring personal property to be used in place of property that are still needed, however:

• No longer adequately performs the task for which it is used; or

• Does not meet the agency’s need as well as the property to be acquired.

18.2 When to Consider Exchange/Sale Exchange/sale authority should not be used if the exchange allowance or estimated sales proceeds for the property will be unreasonably low. If the proceeds are low, you must abandon or destroy the property in accordance with FMR101-45, subpart 101-45.9, or declare the property excess and follow the regulations in part 101-36 Disposition of Excess Personal Property. The exchange/sale authority must not be used if the transaction(s) would violate any other applicable statute or regulation. When estimating whether an exchange or sale will provide a greater return for the Government, consider all related administrative and overhead costs associated with the exchange or sale. Personal property eligible for replacement under exchange/sale should first, to the maximum extent practicable, be solicited to other Federal agencies. CBP must determine if other Federal agencies are interested in acquiring and paying for the property, and if so, arrange for a reimbursable transfer. If conducting a reimbursable transfer, CBP and the other Federal agency must mutually agree on the terms. If another Federal agency requests the property be transferred to their agency, they must reimburse CBP for the fair market value of the property. The fair market value must be determined by the transferring organization and should not require reimbursement of an amount greater than the estimated fair market value of the transferred property. The sale proceeds must be applied in whole or in part payment for property acquired to replace the transferred property. The exchange/sale authority must not be used for FSC groups of property, as specified in §102-39.45. The following FSC groups are ineligible for exchange/sale:

• FSC 10 - Weapons • FSC 11 - Nuclear ordnance • FSC 12 - Fire control equipment • FSC 14 - Guided missiles • FSC 15 - Aircraft and airframe structural components (except FSC

Class 1560 Airframe Structural Components) • FSC 42 - Fire fighting, rescue and safety equipment

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• FSC 44 - Nuclear reactors (FSC Class 4472 only). • FSC 51 - Hand tools • FSC 54 - Pre-fabricated structures and scaffolding • FSC 68 - Chemicals and chemical products, except medicinal

chemicals • FSC 84 - Clothing, individual equipment and insignia

18.3 Preparing Reports of Personal Property for Sale Exchange/sale reporting procedures depend upon the type of exchange/sale transaction conducted.

A. Sell personal property and Use Proceeds To Partially or Fully Fund Purchase of New personal property A written justification describing the purpose, need, and cost analysis of the exchange/sale is required. If the personal property being sold or traded is a vessel, a written survey from a registered appraiser documenting the true condition and appraised value of the property being sold or traded is required. If the property being sold or traded is not eligible for exchange/sale, such as an aircraft or a firearm, a deviation authorization is required from GSA.

B. Trade-In Old Personal Property for Full or Partial Credit The trade-in package must include the justification for the transaction that describes the purpose, need, and cost analysis of the trade, and the proposal from the vendor.

C. Sale of Personal Property without Immediate Replacement Purchase When personal property is sold and a replacement purchase is not immediately made, funds obtained from the sale of property for replacement will be available only until the end of the fiscal year following the fiscal year in which the sale occurs.

D. Sale Of Personal Property With No Replacement Purchase When personal property is sold and sale proceeds are not applied to the purchase of replacement property, the funds obtained from the sale of personal property will go back to the Treasury General Fund as miscellaneous receipts. These funds will not be available later.

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CHAPTER 19 – Gifts 19.0 Purpose This Chapter establishes policy and procedures for the acceptance, reporting, retention, and disposition of gifts and bequests from domestic and foreign donors to CBP. This Chapter does not apply to conditional gifts provided to reduce the public debt. 19.1 Definitions

A. Domestic Gifts A domestic gift is a present offered to CBP from a U.S. citizen; state, local, or municipal government; or, a national business entity or organization that will remit all rights, title, and interest in the gift.

B. Foreign Gifts A foreign gift is a present from a foreign government, citizen, business, or organization that will remit all rights, title and interest in the gift.

C. Gifts Gifts are money, checks, money orders, bonds, shares of stock, other securities and negotiable instruments, and proceeds from sales of personal property received as gifts or bequests..

19.2 Responsibilities A. Office of the Commissioner. The Commissioner is responsible for:

1) Designating one or more officials to receive, evaluate, and dispose of gifts on behalf of CBP.

2) Ensuring compliance with DHS directive MD#1010.2. 3) Ensuring that the designated official who receives and evaluates

the gifts maintains an incoming gift log that shows the determined value of the gift and whether the gift, if more than minimal value was: (a) returned to the donor; (b) retained for official use; or (c) kept in safe storage pending instruction from the General Services Administration in accordance with the Federal Management Regulation.

4) Issuing any internal organizational element procedures or guidelines necessary to implement this directive within their respective organizations, including procedures for accounting for gifts, and including those foreign gifts of more than minimal value, which are to be retained for official use.

B. Assistant Commissioner (AC), Office of Finance. The AC, Office of Finance is responsible for determining whether to accept or reject gifts on behalf of CBP.

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C. Accountable Officers (AOs). AO are the Assistant Commissioners (AC), Chief Counsel, and the Chief of Border Patrol. AOs are responsible for:

1) Determining whether to accept or reject gifts on behalf of their organization.

2) Ensuring compliance with this Chapter. D. Chief Counsel. The Chief Counsel shall provide advice regarding the

authority to accept and dispose of a gift from a domestic or foreign source. E. CBP Employees. Employees and offices that receive gifts as described

above are responsible for reporting those gifts in accordance with Section 16.3 below.

19.3 Policy and Procedures A. Policy. It is the policy of CBP that:

1) Employees are prohibited from requesting, or otherwise encouraging, the tender of a gift and from accepting or retaining a foreign gift of more than minimal value, when to do so would create an adverse consequence to the United States. GSA sets the minimal value amount with respect to foreign gifts in a regulation found at 41 CFR § 102-42.10. This amount is currently $285.00, subject to periodic upward adjustments under the regulation.

2) Where more than one item is included in a single presentation, the entire presentation shall be considered as one gift for the purpose of determining whether the gift exceeds minimal value.

3) The Assistant Commissioner, Office of Finance, shall determine whether any foreign gift tendered to an employee is of minimal value and, after consultation with counsel, whether the employee may personally retain the gift.

4) Unconditional gifts and bequests that will aid and facilitate the work of CBP may be accepted. Gifts or bequests offered, subject to conditions, may be accepted if the conditions do not unduly restrict or interfere with the work of CBP.

5) Acceptance and use of gifts and bequests donated to CBP by foreign governments must be approved by the Commissioner.

6) Gifts of more than minimal value will be returned to the donor, retained for official use, or kept in safe storage pending instruction from GSA regarding disposition of the gift in accordance with the Federal Management Regulation.

B. Procedures 1) Employees or offices that receive a gift shall relinquish it to their

organizational element’s designated official and provide, at a minimum, the below listed information in a letter. Upon receipt of

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the letter, the receiving office must prepare a written recommendation to the AO regarding the acceptance or rejection of the proposed gift. The recommendation package should include the information provided by the employee or office.

• Name and position of the employee/office receiving the gift;

• Brief description of the gift and the circumstances justifying acceptance;

• Name and position of the individual who presented the gift;

• Fair market value of the gift and source of appraisal;

• Any restrictions on the use of the gift;

• Date of acceptance of the gift; and

• Completed gifts register form. 2) Further, written approval from the reviewing and approving office

listed in the below must be obtained and included in the recommendation package, if the proposed gift falls within the category of vessel or aircraft.

• Vessel – The property must fall within the standardized requirements for vessels. The Office of Border Patrol or CBP Air and Marine is the reviewing/approving office.

• Aircraft – The property must meet CBP standardized criteria for aircraft and mission requirements, must be serviceable, and meet Federal Aviation Administration Standards. CBP Air and Marine is the reviewing/approving office.

3) The AO will review the packet and consider whether to recommend acceptance or rejection of the gift. If the AO chooses to recommend acceptance, the AO will forward the packet to the Assistant Commissioner, Office of Finance, for consideration and, if required, a determination by the DHS Undersecretary for Management.

4) All offers of gifts or bequests, including gifts of medical treatment and travel under the Foreign Gifts Act, shall be promptly submitted for a determination of acceptance to the Undersecretary for Management, or designee, by the Office of the Commissioner. The Transmittal to the Undersecretary for Management, or designee, should include the following information concerning the gift or bequest:

• The name of the potential donor, and an explanation of the donor’s past and present business or official relationships with the Department.

• Any restrictions on the use of the offered gift.

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• A statement of how acceptance of the gift will aid and facilitate the work of CBP.

• If the gift is one of physical property (i.e., non-monetary), the estimated fair market value of the gift at the time of donation. For gifts valued at less than $500.00, the submitting office shall determine the appraisal value supported by an outside source, such as an inquiry to a local retailer with respect to a similar or identical article, or a previous appraisal of a similar or identical article. An independent appraisal is required for accepted gifts valued in excess of $500.00. The appraisal source may be another government entity, the manufacturer of the gift, or a local retailer. Written appraisals are not required. A signed appraisal submitted by the donor may be accepted, provided the appraisal includes the following information:

• A full description of the gift and its physical condition.

• The date that the gift was valued.

• The appraised fair market value on the date of contribution.

• The name of the qualified appraiser, and a description of the appraiser’s qualifications.

• The basis upon which the gift was valued. Note: If the donor is required to include a Declaration of Appraiser on Section B of IRS Form 8283 related to the donated item, then that declaration may be accepted by DHS. (See 41 CFR Part 102-42 for circumstances under which commercial appraisals are required.)

5) The Commissioner, or designee, shall review the gift offer and make an initial policy determination as to whether the Department wishes to consider accepting the offer.

6) The Commissioner, or designee, shall consider if the gift will aid and facilitate the work of the Department.

7) Decorations tendered in recognition of active field service in time of combat operations, or that are awarded for other outstanding or unusually meritorious performance may be accepted, retained, and worn by an employee subject to approval by the Secretary or designee. Without this approval, the decoration is deemed to have been accepted on behalf of the United States, shall become the property of the United States, and shall be deposited by the employee within 60 days of acceptance with a designated official for official use. At the designated official’s direction, it may be forwarded to the Administrator of General Services for disposal in accordance with the Federal Management Regulation.

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8) If the initial determination is positive, the Undersecretary for Management or designee, in consultation with the Ethics Advisor, will review the offer to determine if acceptance will create, or could appear to create a conflict of interest. Issues to be considered shall include whether the donor:

• Has, or is seeking to, obtain business with the Department; or

• Conducts operations or activities that are regulated by the Department.

When these elements are present, the Undersecretary for management, or designee, will reject the gift if, from the perspective of a reasonable person with knowledge of the relevant facts, the offer could appear to be an attempt to influence official actions.

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CHAPTER 20 – Personal Property in the Possession of Contractors 20.0 Purpose This Chapter prescribes policies and procedures for providing Government property to contractors, and contractors’ use and management of Government Furnished Property. 20.1 Providing Government Property Normally, contractors are required to furnish all the material and equipment necessary to perform the work under a Government contract. The decision to provide Government property to a contractor should be closely scrutinized; including the additional demands for contract administration to ensure the decision is in the best interest of CBP. However, once the decision to provide Government property has been made, the CO and COTR will coordinate with the Personal Property Management Branch and NFC, to ensure all GFP accountability, valuation, record maintenance, inventory, and reports are clearly addressed in the solicitation, and in any resulting contract. 20.2 Liability and Responsibility for Government Property Contractors are responsible and liable for Government property in their possession, unless otherwise provided by the contract. Normally, Government contracts do not hold contractors liable for loss of, or damage to Government property when the property is provided under a negotiated fixed-price, cost-reimbursement, facilities, negotiated or sealed bid service contract. Contracts will in most cases require contractors to develop and maintain a property control system that will control, protect, preserve, and maintain all GFP and related source documents. The contractor is directly responsible and accountable for all CBP personal property in accordance with the requirements of the contract. This includes property provided to, and in the possession or control of a subcontractor. The contractor will establish and maintain a system to control, protect, preserve, and maintain all Government property. The COTR is responsible to administer this contractual requirement and ensure the interests of the Government are properly protected. 20.3 Reporting Lost, Damaged or Missing Personal Property The contractor shall investigate and report to the COTR all cases of loss, damage, or destruction of GFP in their possession or control as soon as the facts become known, or when requested by the COTR in accordance with BOS guidelines. A report shall be furnished for completed and accepted products or end items that are lost, damaged, or destroyed when in the contractor’s possession or control. The contractor shall require any of its subcontractors possessing or controlling GFP accountable under the contract, to investigate and report all instances of loss, damage, or destruction of such items. The contractor

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shall establish and maintain adequate control records for all GFP, including items furnished to, and in the possession or control of a subcontractor. 20.4 Disposal Methods Personal property that no longer meets the operational requirements of the contract must be reported and disposed in accordance with contract requirements. 20.5 Property Control System Contractors will establish a property control system plan at the beginning of the contract for CBP approval. In general, the property control system plan will provide written procedures that satisfy the control, record-keeping, and reporting of Government property. The property control plan and records should provide:

A. Administration, acquisition, and issuance of property. B. Audit trail of purchases that include approvals of the requisition, purchase,

and payment actions. C. Record controls for all GFP, including items provided to and in the

possession or control of a subcontractor, date of acquisition, acquisition value (actual or fair market value plus transportation and installation costs), location of the item and, if appropriate, the name of the responsible custodian.

D. Identification and proper marking of all GFP. E. Accounting and control of property upon transfer from CBP to the

contractor. F. Accounting and control of property upon delivery when purchased by the

contractor, when the contractor is reimbursed under terms of the contract and title passes to CBP.

G. Disposal of the property. CBP may audit the contractor’s property control system as frequently as conditions warrant. These audits may take place at any time during contract performance, upon contract completion or termination, or any time thereafter during the period the contractor is required to retain such records. Each year, the COTR should perform a quality assurance review of the contractor’s actual property management system to ensure CBP property is safe, secure, and being used for its intended purposes. This review should be conducted annually at each contractor’s place of performance to determine if the contractor complies with the contract and is adhering to the approved property control system procedures. It also provides CBP with an assessment of how well the contractor is managing GFP. The extent of the review will be based on the type, dollar value, and complexity of the GFP.

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At a minimum, the COTR should sample all major property management control areas of acquisition, use, safety, security, and disposal applicable to the contract. The contractor’s actual practices will be compared to the written procedures. The COTR should provide a written report with findings and recommendations for improvement, contract modification, or property control plan adjustments. The report should be sent to the CO with copies provided to the contractor, COTR and the Personal Property Management Branch. If the CO concurs with any unsatisfactory findings, the CO will notify the contractor of the need to accomplish the necessary corrective actions.

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CHAPTER 21 – Program Management Reviews 21.0 Purpose The Program Management Review (PMR) is an essential element of personal property management and accountability. Property Coordinators, Field Managers or Personal Property Specialist (PPS) staff from the Personal Property Management Branch (PPMB) can conduct a PMR in order to identify unique requirements, to identify problem areas, or to assess compliance at the national level. The PMR can be tightly focused, selecting certain property codes, or it can incorporate 100% of a cost center’s accountable property. The PMR can be held throughout the year based on management directives, or on a semi-annual basis. The focus of this Chapter will be on conducting on-site Quality Assurance reviews. The Program Management Review (PMR) is a four-step process, which includes:

A. Notifying the Field Office in writing on the upcoming PMR. B. Conducting an entrance briefing to discuss the purpose and objective of

the PMR. C. Extracting statistical samples and supporting documentation to confirm or

deny the validity of personal property and its current status. 1) Generate a copy of the Cost Center‘s Asset Accounting Master

Report from SAP. This report will be used to verify the existence of each item by comparing the property number, property code, description, barcode, manufacturer, model number, serial number, and the person assigned to the property to the actual property located in the field office.

2) The LPO will obtain a copy of the report during the preparation phase of the PMR, before the site visit.

3) For samples obtained where the item is with an employee not physically located in the commuting area or is on temporary duty assignment, an email confirmation from the individual, listing the barcode label, make, model and serial number will be the primary method of verification.

D. Schedule and perform an Exit Briefing with senior on-site management to discuss overall results and status.

21.1 Preparing for the Program Management Review The purpose of the preparation phase is to ensure the organization is ready for the on-site PMR and the actual physical verification of the property. The success of the preparation process determines the outcome of the physical review. This section provides detailed instructions to be followed by LAOs, LPCs, and LPOs.

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A. Transfer Pending (In) Actions 1) Generate the SAP CF 33 Asset Transfer Action Report (Z_FI_0050,

enter cost center(s) in the ‘To Cost Center’ field) to obtain a list of personal property pending transfer for the cost center(s).

2) If the personal property has been shipped but transfer has not been accepted in SAP, physically locate and examine the property, then accept the record in SAP.

3) If the item has not been received, contact the losing LPO for the cost center and request they withdraw the transfer in SAP.

B. Transfer Pending (Out) Actions 1) Generate the SAP CF-33 Property Transfer Action Report

(Z_FI_0050, enter cost center(s) in the ‘From Cost Center’ field) to obtain a list of personal property pending transfer for the cost center(s).

2) If a decision was made to keep the personal property, withdraw the property from transfer pending status.

3) If the personal property has been physically transferred, contact the gaining LPO of the cost center and instruct them to accept the transfer pending record in their SAP workflow inbox.

C. Boards of Survey Actions 1) Run the Board of Survey Progress Report SAP transaction

Z_FI_0011 to identify pending BOS actions. 2) Take necessary actions to complete the pending BOS(s) prior to

the PMR. D. Incomplete Asset Report

Run the Incomplete Asset Report (SAP Transaction Z_FI_0018) to identify property shell records pending completion. Complete all incomplete property shell records within 5 working days of receipt of the item. If the incomplete shell record has not been established in SAP after 60 days, or vendor payment has been made, the LPO is responsible for creating a property shell in SAP.

21.2 Actual Program Management Review The PMR will be based on the review areas and questions in part A below, and supporting sample evidence. The first part of the review is when the PMR representative and the field LPO conduct an actual walk-through of operational spaces to select samples, and reconcile the personal property by comparing the physical property to the SAP Asset Accounting Master Report printout. As part of this walk-through, the PMR representative will scan the area for unsafe, non-operational, and not-in-use personal property. Any personal property found will be annotated on the Program Review Checklist in the recommendation section in

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enough detail so the LPO can reconcile the issue during the discrepancy resolution phase. PMR Report Format:

A. General 1) In the absence of the primary Local Property Officer, what back-up

support is in place for handling personal property during an extended and/or critical period? (Describe)

2) Review the Point of Contact List By Cost Center Report. B. Policies and Guidance

1) Do you have direct and easy access to personal property program-related policies, personal property management handbook, directives, etc.? Review web link.

2) Have you received formal training on SAP? 3) Do you know how to find information on the SAP Web-based

Training site? 4) When assistance is needed, what or who is your contact source?

Explain. C. Acquiring personal property

1) Do you review CBP excess property listings for your office personal property needs?

2) Do you acquire items from other government agencies? 3) Do you use a credit card to purchase accountable property? 4) Are suspense files maintained for accountable property purchased

with a credit card, so that property shell records can be completed after the invoice is approved? Provide evidence.

5) Do you maintain suspense files for Purchase Request/Purchase Orders for accountable property due in? Provide evidence.

6) How often do you perform Good Receipts for accountable property?

D. Personal Property Control and Accountability 1) Is personal property listed on the Incomplete Asset Master Report

being completed? If ‘No”, run and review the Incomplete Asset Master Report.

2) Are records updated to reflect current information? Provide evidence.

3) What controls are in place for Badges and Credentials, if any? Describe.

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4) What controls are in place for Admission Stamps, if any? Describe.

E. Excess 1) In the excess and disposal process, are LPOs using the SAP

transaction Retirement Validity to retire personal property? Review several records to verify the above.

2) Verify the proper and authorized use of SAP ZAARETT2 transactions.

F. Personal Property Inventory 1) When was the last inventory performed? 2) Are you currently using SAP to control personal property

inventory? 3) Have you experienced any problems with the SAP system? 4) Have you received training on your job role(s) for the inventory

process? For example: Inventory Taker, Local Property Officer or Local Accountable Officer? If “No”, Why?

5) Who is your LAO? 6) Are Physical inventories completed within the specified timeframe

upon notification from Headquarters? 7) Inspect a representative number of property items on-site to

determine if inventory control numbers and/or barcode labels have been affixed to them. a.) How do you validate the accuracy of the inventory? b.) When the inventory was last validated? c.) Was personal property added into SAP during inventory?

Check number of items entered. G. Excess

1) Describe how you advertise availability of excess property within CBP, other agencies, or outside organizations (i.e., notification method, length of time advertised, etc.)

2) What procedures are being utilized for disposing excess (IT and non-IT) property or equipment? Describe.

3) How many requests and/or donations were made under Executive Order 12999 for disposal of IT equipment?

4) Approximately how many items have you excessed in the last 12 months?

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5) Is GSA being notified if a line item (direct transfer between Federal agencies) exceeds $10,000.00? Comments.

6) Are excess files being maintained? Spot check files. Disposal Packet should contain at a minimum:

• SF 120 (Report of Excess Personal Property) • SF 122 (Transfer Order for Excess Personal Property) • Security Inspection & Release Authority Email from OIT

Representative (applies to ADPE only) • CBP Form 7610 (Certificate of Retirement, CBP Excess

Personal Property) • CBP Form 33 (Transfer Actions) • Sales Document and/or other related documents

H. Board of Survey Review the current DFO BOS committee list.

1) Review the BOS Progress Analysis Report. 2) Are LPOs reviewing and resolving BOS actions through their

Workflow? 3) Are CF 52s completed and attached, within SAP, to the BOS? 4) Are outstanding BOS actions pending? 5) Is the property status changed and are BOS notifications created

on time? 6) Is the BOS monitored to insure timely resolution and closure? 7) Are BOS closed out correctly and/or retired based upon the LAO

resolution? I. Maintenance and Repair

1) What types of records are kept when personal property is transferred for repair, i.e. NEEMR, Hi Tech, O&M? Describe. Select samples for review.

2) How often does the LPO check personal property when it’s returned or reinstalled into service? Describe.

3) Are records updated when received from transfer (CF 33) actions? J. Narrative and Numerical Data Summary

Strengths: Recommendations:

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21.3 Discrepancy Resolution After both the physical walk through sample inventory and the Program Review Checklist have been completed, the PMR representative will review results and answer the LPO’s questions. The LPO has 60 days to resolve any discrepancies found during the on-site PMR. Identified below are the different types of discrepancies and the associated resolution:

A. NOT FOUND DURING PMR 1) A “Not Found” discrepancy identifies personal property listed on the

SAP Asset Account Master Report that was not physically located, or a verification letter was not attached to the report. If the property is lost, stolen, in transfer pending, or destroyed without the appropriate paperwork being completed and on file, the property’s status code on the property master record will be changed to 260 (BOS Unaccounted/Research REQ), and the LPO will initiate a BOS through the appropriate channels. (Work instruction SBWP_Board_of_Survey_Processing)

2) If the personal property was disposed of, and documentation completed, but the SAP record is still active, the SAP transaction ZARRET1, “Retirement Validity”, will be used to retire the property from the cost center’s personal property accountability. A copy of the property’s Certification of Disposal form will be attached to the Asset Account Master Report hand out. (Work instruction ZAARET1_Retirement_Validity)

B. FOUND DURING PMR 1) When personal property is found and not recorded in SAP, list the

property on the program review checklist annotating the manufacturer, model number, and serial number. Before the property will be entered into SAP, the property’s serial number will be researched throughout CBP’s cost centers to avoid shell record duplication. If the property’s serial number is not located, then the LPO can create a property shell record via the SAP transaction ABZON.

2) If the personal property has an existing property record, but the barcode label has been removed, place a new barcode label on the property and update the SAP property record via AS02 transaction with the new barcode number. Annotate on the property master inventory hand-out, or the recommendation section of the program review checklist ’BARCODE NUMBER CHANGED,’ along with the demographics of the property if necessary.

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C. PROPERTY WITH A BARCODE LABEL NOT MEETING SAP DOLLAR THRESHOLD OR CLASSIFICATION CRITERIA Remove the barcode label from the property (do not reuse the barcode label). Research in SAP by the barcode number; if there is a property record in the field office‘s cost center, the LPO can remove it from SAP using the ZAARET2 transaction indicating the reason as “01 Incorrect Entry”. The property should then be maintained in accordance with Property Classifications as outlined in this Handbook.

D. WRONG STATUS CODE A wrong status code discrepancy means that personal property is recorded in SAP as either disposed, BOS, in storage, out for repair, or retired but was physically located. Annotate on the property master inventory hand-out or the recommendation section of the program review check list “WRONG STATUS CODE,” along with the demographics of the property if necessary. The LPO can perform the necessary steps in accordance with guidance to correct the property record status code via AS02 transaction.

E. CLOSEOUT The PPS will provide a verbal briefing to the AO/LAO on the PMR progress. The briefing should include results of the review, areas needing improvement, issues that surfaced, weaknesses of the personal property program, and any recommendations noticed. The complete PMR package will be sent to the Personal Property Management Branch (PPMB), who will review and forward it to the Field location’s Headquarters to be retained and secured for three (3) fiscal years. The PMR package must be made available for inspection and audit review upon request.

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CHAPTER 22 – Disaster Response Property Management 22.0 Purpose This chapter provides information and guidance to property personnel regarding roles, responsibilities, and functions within CBP’s Emergency Management Program. This chapter defines roles and procedures property personnel will use in supporting CBP’s efforts in providing disaster response as part of a larger Federal effort as well as providing disaster relief to CBP employees. 22.1 General Natural and man-made disasters occur each year, and it is critical that Federal agencies and their field offices be prepared to continue their mission and operations during and after these disasters. Past disasters, including Hurricane Katrina, the 9/11Attacks, and the Oklahoma City Bombing have proven that disasters may occur at any time and that it is essential for CBP to be in a position to respond rapidly and effectively to the crisis. While the severity and consequences of an emergency or disaster cannot be predicted, effective planning can minimize the impact on CBP operations. The Office of Finance (OF), Asset Management (AM) and other OF Directorates play a key role in CBP’s disaster response by: (1) developing a comprehensive disaster preparedness plan; (2) providing staff in the areas of logistics, procurement, and the other support personnel necessary during and after a disaster; and educating and training the staff, customers and vendors on disaster planning and relief efforts. In addition, when a disaster occurs, OF must provide funds for the necessary facilities, equipment, supplies, and services for the response and AM, Facilities Management and Engineering (FM&E), and Procurement Directorates must provide on-site staff for the duration of the response. This chapter provides procedures and guidance to ensure an effective framework for responding to disasters for CBP offices and activities located throughout the country. Additional reference materials and requirements are provided in Appendix 4. 22.2 Scope This chapter is designed to assist AM Managers and other property personnel in defining the Directorate’s role in CBP Emergency Management before, during and after an emergency or disaster. Much of the content was determined and vetted after a lessons-learned session was held to assess the response to Hurricane Katrina. This chapter will also serve as a reference tool for the Disaster Team during and/or after an actual disaster. It should assist property personnel in preparing to go to a disaster site, as well as provide helpful documentation and templates to utilize during the disaster. This is not intended to be a training manual or a source of regulatory material; this chapter contains information that the property personnel should know prior to being deployed to a

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disaster site and while at the disaster site. 22.3 Overview – Emergency Management 101 Emergency management is generally defined as a coordinated and organized effort to mitigate against, prepare for, respond to, and recover from an emergency. An emergency is any event that threatens to, or actually does, inflict damage to property or people. Emergencies can be small or large, and large emergencies are often called disasters. Responsibility for responding to emergencies and disasters begins at the nearest level; the next level of response is activated when closest resources and capabilities are exhausted. At the most basic level, if a homeowner cannot extinguish a fire, the homeowner will call the local fire department. If a local community is overwhelmed and cannot respond to a disaster, state assistance is requested. Similarly, when the state’s resources are exhausted it requests assistance from the federal government. This relationship is described in the Robert T. Stafford Disaster Relief and Emergency Assistance Act.

A. Types of Emergencies: The following is a partial list of natural or man-made emergencies to which FM&E should plan to respond:

• Earthquakes • Tornadoes • Hurricanes • Tsunamis • Floods • Volcanic Eruptions • Wildfires • Landslides and Mudslides • Winter Weather • Extreme Heat • Chemical • Weapons of Mass Destruction or other terrorism

B. Phases of Emergency Management: There are four phases to comprehensive emergency management:

1) Mitigation: Activities that eliminate or reduce the chance of occurrence or the effects of a disaster.

2) Preparedness: Planning for responses when an emergency or disaster occurs.

3) Response: Public officials provide emergency assistance to victims during and immediately following the event and assist in reducing the likelihood of further damage.

4) Recovery: Recovery continues until all systems return to normal or near-normal operation. Short-term recovery restores vital life-support systems to minimum operating conditions. Long-term

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recovery may go on for months or years until the entire disaster area returns to its previous condition or undergoes improvement with new features that are less disaster-prone.

The four phases of comprehensive emergency management exist in a circular relationship to each other. Each phase is tied to the other phases. Activities in one phase may overlap with those activities in a previous phase. Preparedness swiftly becomes a response when disaster strikes. Response yields to recovery at different times, depending on the extent and type of damage. Similarly, recovery helps trigger mitigation, motivating attempts to prevent or reduce the potential for a future disaster. The emergency management phases have no beginning or end, so recognition of a threat can motivate mitigation efforts as well as an actual emergency can. AM has important responsibilities during each of the four phases.

C. Federal Response to Disasters As mentioned above, only the worst disasters will prompt a response by the Federal Government. During those incidents, CBP will become part of a much larger effort, while simultaneously responding to and beginning recovery efforts for CBP operations. Having knowledge of the Stafford Act and National Response Framework will assist in understanding the roles of the response agencies in the disaster area.

1) The Robert T. Stafford Act The Robert T. Stafford Disaster Relief and Emergency Assistance Act, PL 100-707, signed into law November 23, 1988; amended the Disaster Relief Act of 1974, PL 93-288. This Act constitutes the statutory authority for most Federal disaster response activities especially as they pertain to FEMA and FEMA programs.

2) The National Response Framework The National Response Framework (NRF) is a guide describing how the Nation conducts all-hazards response, from the smallest incident to the largest catastrophe. This document establishes a comprehensive, national, all-hazards approach to domestic incident response. The NRF identifies the key response principles, roles and structures that guide national response. It describes how communities, States, the Federal Government, private-sector and nongovernmental partners apply these principles for a coordinated, effective national response. It also describes special circumstances where the Federal Government exercises a larger role, including incidents where Federal interests are involved and catastrophic incidents where a State requires significant support. It allows first responders, decision-makers and supporting entities to provide a unified national response. The NRF base document, the Emergency Support Function Annexes and Support Annexes are

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available on-line at the NRF Resource Center (www.fema.gov/nrf). The annexes are 23 individual documents designed to provide concept of operations, procedures and structures for achieving response directives for all partners in fulfilling their roles under the NRF.

D. The Incident Command System The Incident Command System (ICS) is a widely applicable management system designed to enable effective and efficient incident management by integrating facilities, equipment, personnel, procedures, and communications operating within a common organizational structure. For uniformity, all organizations (local, state, Federal) responding to a disaster generally follow ICS. An understanding of this system provides a better understanding of who the players are during a disaster. The Incident Commanders (ICs) structural organization builds from the top down; responsibility and performance begin with the ICS element and the IC. The IC(s) is/are responsible for the overall management of the incident. During most incidents, the command activity is carried out by a single IC. The need for a Unified Command (UC) occurs when an incident affects the statutory responsibility of more than one agency or jurisdiction. It provides guidelines to enable agencies with different legal, geographic, and functional responsibilities to coordinate, plan, and interact effectively. The ICS has five major management functions: Command, Operations, Planning, Logistics, and Finance/Administration. This structure is modular and can extend to incorporate all elements necessary for the type, size, scope, and complexity of a given incident (See Attachment 22-1)

• Operations Section: The Operations Section is responsible for managing on-scene tactical operations to meet the incident objectives as established by the IC or UC.

• Planning Section: The Planning Section collects, evaluates, and disseminates incident situational information to the IC/UC and incident management personnel.

• Logistics Section: The Logistics Section meets all service and support needs for the incident, including ordering resources through appropriate procurement authorities from off-incident locations. AM staff members will likely be within the support branch of this section. (See Attachment 22-2)

• Finance/Administration Section: The Finance/Administration Section is responsible for all administrative and financial considerations surrounding an incident, including financial reimbursement to individuals, agencies, and departments.

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For command and control of CBP’s response to a large-scale event, CBP will deploy one or more Forward Deployment Operations Command Centers (FDOCCs).

22.4 Asset Management’s Role in CBP Emergency Management A. Mitigation

AM’s role in mitigation is included in AM’s overall role of safeguarding CBP personal property. As AM staff visits business partners in the field, advice and assistance should be routinely offered to help field personal property and fleet management staff find efficient and effective ways to protect CBP personal property from damage or destruction. When a known threat is imminent (i.e., hurricane), AM staff can help business partners in the field find ways to relocate non-essential vehicles and personal property to a safer location whenever possible.

B. Preparedness Being prepared at any time for an emergency or disaster requires vigilance on the part of AM managers and staff. In order to provide accurate assessments of personal property lost during an event asset records must be kept up-to-date at all times; this will ensure quick replacement of assets allowing CBP to rapidly resume normal operations.. Accountable assets must be recorded in SAP with accurate location data, in a timely manner,. In a lesson learned from Katrina, LPOs must also find a way to keep track of non-accountable non-expendable or durable property at their location through informal accountability procedures. In the event a field location is completely destroyed, only through a combination of formal SAP accountable property records and the LPO’s local records of non-accountable property can AM accurately report losses and receive funding for the replacement of this property. The more thorough an LPO’s informal records are, the easier it is to replace critical property. Preparedness also requires a close coordination between OF, AM and the Office of Intelligence and Operations Coordination (OIOC) Incident Management and Operations Coordination Division to ensure that logistics support for CBP disaster response plans is seamless and well-integrated into the overall CBP response plan. Participation in preparedness exercises with OIOC will ensure this relationship is fostered and habitual. AM must also ensure prepositioned disaster response equipment and supplies are managed and maintained. In cooperation with OIOC, packages of disaster response equipment and supplies should be developed and staged at strategic locations throughout the country. Within AM, a deployment kit containing office supplies and equipment necessary to operate from a remote (possibly austere) location should be developed and maintained in preparation for an event. Further guidance on the AM deployment kit can be found in paragraph C.3 below.

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C. Response During a disaster response, CBP has three major roles: provide support as required to the lead Federal Agency (FEMA) under the Stafford Act and National Response Framework (NRF); maintain or restore CBP’s operational capabilities; and provide relief to CBP employees impacted by the disaster.

1) Immediate Response Upon determination that CBP will deploy the FDOCC, OIOC should notify OF, brief the concept of the mission and coordinate the required logistics support and support staff. Upon notification of the mission, AM and other OF Directorates will begin deliberate mission planning to determine how best to support the deployment. Once support requirements are determined, AM should immediately notify selected staff of their impending deployment, and assist in preparing the deployment kit. AM should also provide OF with a roster of which AM staff members are deploying so they can be included in the FDOCC’s lodging and travel plans. For emergencies not involving a FDOCC deployment (i.e. single building fire), OF Directorates should coordinate with each other and the affected business partner to determine what OF support is required (temporary facilities, equipment replacement, etc) to restore normal operations.

2) Deploying to a Disaster Site When an AM staff member is deployed to a disaster site, they must be prepared to live and work under atypical hardship conditions. Equipment and supplies required during the deployment depend on the type of disaster, location of the disaster, and local economic conditions in the affected area. Consider the following factors, as well as many other factors, while preparing and packing for the deployment:

• Is it a “wet” or “dry” disaster? • Is temperature hot or cold in the area? • What types of living accommodations are available on site, if

any? • Is potable water and/or food available? • Is there power in the area?

If a Presidential Emergency or Disaster is declared, some life support items (i.e., food, water, lodging) may be coordinated through the Logistics Section of the FEMA Region Joint Field Office (JFO) in charge of the disaster response, or through the FDOCC.

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3) Pre-staged Disaster Response Equipment and Supplies

• AM Deployment Kit: This kit should contain everything AM staff would need to perform their personal property and fleet management missions in an austere location for several days until a resupply process can established. Contents should include but are not limited to: expendable office supplies, required CBP forms, one or more laptop computers with aircards and preloaded software required to access CBP systems from a field location, a portable printer, a scanner, a satellite phone, a GPS, and any required reference materials. These items should be packaged in a waterproof container small enough to be checked onto commercial aircraft. If multiple containers are needed, they should be packaged in priority of importance in case of space/baggage limitations.

• Disaster Staging Areas – Currently, OIOC and Field Response Commanders are examining the feasibility of pre-staging disaster response and relief supplies at strategic areas across the country. The contents and exact locations of these caches are yet to be determined, but proposed locations include: Rio Grande Valley, Houston, Texas, Hammond, Louisiana, and Atlanta, Georgia.

4) Asset Management Staff Role Within the CBP Response When deployed to a disaster site, AM staff will generally be deployed as part of a larger CBP response team of multifunctional experts. The CBP response effort will likely be linked with a larger Federal response effort led by FEMA. The AM staff member will be expected to fulfill several roles to include:

• Providing expert technical staff assistance to the CBP incident commander at the CBP FDOCC,

• Performing a preliminary damage assessment for personal property and fleet equipment at each impacted CBP facility,

• Receiving, storing and issuing personal property, fleet vehicles and supplies in support of the disaster response,

• Assisting with removal and storage of CBP personal property and files in jeopardy,

• Reporting damage assessment results to CBP HQs, and • Other tasks to support CBP’s or OF’s mission as required.

5) Receiving, Storing, Issuing Disaster Equipment and Supplies Even during emergency situations, CBP’s rules for personal property accountability still apply, although some procedures may be modified to support disaster operations. Accountable property must still receive a barcode and be entered into SAP. Document

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receipts and issues of non-accountable non-expendable personal property and supplies using informal accountability processes (spreadsheets, logbooks, etc) to provide a visible audit trail as monies spent during disasters are often subject to audit in the post-recovery phase. Receiving: The FDOCC LPO should meet with the FDOCC procurement team daily to determine what personal property has been purchased. As the LPO receives personal property, the goods must be inspected to ensure they are correct. The LPO will record all personal property receipts on two separate spreadsheets, one for accountable property and the other for non-accountable property. The accountable property spreadsheet will include all data required (including barcode number) for an SAP asset record. This will facilitate entry into SAP at a later date, most disaster procurements are accomplished by credit card and will not generate SAP shell records until the bill cycles the following month. Also, it is possible that the LPO may not have SAP connectivity from the disaster location. The non-accountable property spreadsheet records summary information for audit purposes. Storing: AM Staff is responsible for storing and safeguarding personal property used by the FDOCC for disaster response. Upon arrival at the FDOCC operational site, AM staff should locate adequate, securable storage space safe from the elements. Safeguarding personal property, especially accountable property, is challenging during a disaster response as response material (especially generators) is in high demand by both CBP staff and affected civilians. If a storage area cannot be secured, contact FDOCC operations to arrange for guards. Issuing: The FDOCC LPO will record all issues of personal property. Non-accountable property and supply issues may be recorded via informal means (sign-out log) to provide an audit trail. Accountable property will be issued via a modified CBP Form 259. The modified version of the Form 259 allows for CBP third parties (i.e., responders) to sign for accountable property for distribution and then further issue it to a CBP employee, maintaining a chain of custody.

• When issuing accountable property to responders, the responder will sign two copies of the modified CBP Form 259. One copy remains with the LPO and the second copy travels with the responder and the equipment.

• The CBP employee receiving the equipment will sign the modified CBP Form 259 to acknowledge receipt of the personal property. If the property is delivered to a family member of a CBP employee, the family member signs the form acknowledging receipt of the property on behalf of the

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employee. The CBP Form 259 will be annotated with the name of the CBP employee and the relationship of the family member that signed for the equipment,

• The responder returns the modified CBP Form 259 to the LPO for filing. The LPO gives the first copy of the modified CBP Form 259 back to the responder to clear their accountability for the item. If the responder fails to return the second copy, signed by a receiver, the responder remains responsible for the personal property until it is returned.

6) The Preliminary Damage Assessment The Preliminary Damage Assessment (PDA) conducted by AM staff is the basis for reporting CBP’s personal property losses to CBP HQs, DHS, and other government entities. It is important that the assessment be as thorough and accurate as possible as it will guide CBP’s actions and operations during the recovery. A PDA will be completed for each facility in the impacted area. The PDA for personal property should document accountable and non-accountable, and expendable and non-expendable property. Accountable property losses will be retired from the accountable system by a Board of Survey at a later date so the information must be accurate. Non-accountable and expendable property losses may be summarized (i.e, 5 filing cabinets, 3-drawer; 10 desk chairs, 14 boxes copier paper, 8 ½ x 11). This personal property must be captured to accurately show total CBP losses.

7) Reporting As deployment may be to a potentially hazardous area, for personal safety it is important that regular communications are maintained with AM leadership as well as the FDOCC (if it is deployed). Also, CBP and DHS leadership need the information gathered in the field as quickly as possible so informed decisions can be made regarding future courses of action. At a minimum, communicate with AM leadership daily, via whatever means available, to keep them apprised of your status, submit completed damage assessments, and forward electronic copies of accountability spreadsheets so they can be reviewed and safeguarded from loss.

8) Key Roles and Responsibilities in CBP Response Assistant Commissioner, Office of Finance The Assistant Commissioner OF, also referred to as the Chief Financial Officer (CFO) in CBP, is responsible for overseeing the financial mission support functions including budget, financial operations, asset management, facilities management and engineering, and procurement.

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Executive Directors, Asset Management Directorate and Facilities Management and Engineering Directorate The Executive Director, Asset Management Directorate and the Executive Director, Facilities Management and Engineering (FM&E) Directorate are responsible for managing all logistical and technical support, supplies, vehicles, uniforms, and personal property required for CBP during a disaster. During a disaster, it is AM and FM&E that “get the ball rolling” and are responsible for initiating disaster recovery efforts. Logistics Officer The Logistics Officer is responsible for coordinating logistical support for the overall disaster response program. Ideally, the Logistics Officer should be a manager from within AM or elsewhere within OF. Working closely with the Operations Section and the Contracting Officer, the Logistics Officer provides a list of goods and services required at the disaster site. The Logistics Officer also works closely with members of the Disaster Assessment Team during and after the disaster. Local Property Officer The Local Property Officer (LPO) is responsible for keeping track of all goods received, inspected, accepted, inventoried, and distributed at the disaster site. The LPO establishes a method to barcode all personal property shipped to the disaster site and creates a spreadsheet of all personal property received. The LPO is responsible for issuing and receiving all property and arranging for property to be stored after the disaster recovery. Supply Manager The Supply Manager is responsible for providing office and related expendable supplies required at the disaster site. The Supply Manager may assist in providing workers to load and unload supplies and equipment at the disaster site. The Supply Manager works closely with the Damage Assessment Team and the LPO to determine which supplies are needed at the disaster site. Vehicle Manager The Vehicle Manager is responsible for providing vehicles for transporting workers, equipment, and supplies at the disaster site. Information Technology Representative The Information Technology Representative is responsible for providing the communications systems required at the disaster site. This equipment may include computers, radios, and voice and data systems.

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D. Recovery CBP’s and AM’s goal during the recovery phase is to restore CBP offices to a fully operational status. AM”s role in the recovery phase of a disaster may include, but is not limited to:

• Compiling and/or reporting losses for CBP Headquarters, DHS, and legislative branch inquires,

• Locating available excess property for transfer to the affected cost centers,

• Assisting with retirement of asset records for personal property lost/destroyed in the event, and,

• Assisting with the creation of asset records for replacement equipment as it is procured.

22.5 Emergency Response Training and Certification Programs A. Federal Emergency Management Agency Independent, Online Study

Courses The Federal Emergency Management Agency (FEMA) offers several online courses covering such areas as Emergency Planning and Management, Disaster Management and Exercises, and COOP. The FEMA web site for these courses is: https://training.fema.gov/IS/crslist.asp. Recommended Courses:

• IS-00100 Introduction to the Incident Command System (TRAEN 219000)

• IS-00102 Deployment Basics for FEMA Response Partners • IS-00200 ICS for Single Resources and Initial Action Incidents

(TRAEN 219300) • IS-00700 National Incident Management System (NIMS) an

Introduction (TRAEN 219001) • IS-00800 National Response Plan (NRP), an Introduction (TRAEN

219301)

B. Contingency Planning and Management Contingency Planning and Management (CPM) provides emergency management training and certification programs for COOP and Disaster Recovery Planning as well as workshops, conferences, and trade shows. The CPM website is: www.ContingencyPlanning.com.

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. Attachments

Attachment 2-1, CBP Form 259 Page 1 Attachment 2-2, CF52 Page 1 Attachment 6-1, SF 126 Page 1 Attachment 8-1, CBP Form 7610 Page 1 Attachment 8-2, SF 122 Page 1 Attachment 8-3, SF 120 Page 1 Attachment 18-1 Program Management Review (PMR) Personal Property Attachment 18-2 Verification Memorandum Off-Site Property Attachment 18-3 Verification Letter Out For Repair Attachment 22-1 ICS Organizational Chart Attachment 22-2 ICS Logistics Section

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Attachment 2-1, CBP Form 259 Page 1

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Attachment 2-2, CF52 Page 1

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Attachment 2-2, CF52 Page 2

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Attachment 6-1, SF 126 Page 1

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Attachment 8-1, CBP Form 7610 Page 1

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Attachment 8-2, SF 122 Page 1

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Attachment 8-3, SF 120 Page 1

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Attachment 18-1 Program Management Review (PMR) Personal Property Location: Date of Review: Reviewer: Location’s POCs: Background Information: References:

(a) Department of Homeland Security (DHS) Management Directive (Personal Property Management Directive 0565)

(b) Code of Federal Regulation (CFR), Title 41, Chapter 101 (c) Federal Property Management Regulation, Subchapter H, Parts 101-42, 101-45, and 101-48,

dated July 1, 2004 (d) Executive Order 12999 (Computers for Learning Program) (e) Government Performance and Results Act (GPRA) of 1993, Public Law 103-62 (f) Federal Management Regulation (FMR), (41 CFR 102), subpart B, Parts 102-36, 102-37, 102-

39, and 102-42, dated July 1, 2003. Minimum Program Requirements:

(a) The following annual reports must be submitted to the Property Management Branch, Headquarters Office: (1) Deferred Maintenance, (2) Outstanding Property Acquisitions not Recorded in SAP, (3) Donated Personal Property, (4) Exchange/Sale of Personal Property, (5) Foreign Gifts Received from or given to Individuals, and (6) Government-Furnished Property to Contractors.

(b) Form CF 52, Report of Survey, requires review and approval by the Local Accountable Officer for reports $5000.00 to $49,999.00, and to Headquarters for reports $50,000.00 and above to include weapons, badges and credentials.

(c) Procurement will maintain files of property acquisitions. Property Office will maintain files to document disposal of excess property: CBP Form 7610 and 7610A, Security Inspection & Release Authority Email from OIT Representative applies to ADPE, SF 120’s, Report of Excess Personal Property; SF 122’s, Transfer Order, Excess Personal Property; and for CF 52, Report of Survey.

(d) Personal property meeting a threshold of $5,000.00 and above, High Risk/Sensitive items regardless of cost will be maintained in the SAP inventory control system.

Instructions:

(a) Documents provided for review: Program Review Checklists, Pages 1-4, and (b) Program Review Checklist Summary, Page 5.

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Attachment 18-2 Verification Memorandum Off-Site Property

VERIFICATION MEMORANDUM OFF-SITE PROPERTY

DATE:

FILE:

TO: FROM: SUBJECT: Certification of Existence and Serviceability of Personal Property I am currently on temporary duty assignment (TDY) in (city and state) and anticipate being at this location through the end of (enter year). This is to certify that on (date) I can attest that following personal property is operational and currently in use:

1. Motorola 123 radio, serial number 7890123, barcode number C0334455

If there is any change in my location or in the condition of the property, you will be immediately notified.

(Name, Organization, and Signature)

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Attachment 18-3 Verification Letter Out For Repair

VERIFICATION LETTER OUT FOR REPAIR

DATE:

(Name and address of the Repair Facility)

(Name and address of Field Office) Local Property Officer: This letter is to confirm that the Motorola 678 radio, serial number 93459310, barcode number C0123456, is currently out for repairs and will be in our possession for the period of (enter dated of the PMR). If there is any change in status, I will notify you. NAME JOB TITLE

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Attachment 22-1 ICS Organizational Chart

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Attachment 22-2 ICS Logistics Section

Figure 2 – ICS Logistics Section

Logistics Section

Support Branch

Commun. Unit

Supply Unit

Medical Unit

Facilities Unit

Food Unit

Ground Unit

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APPENDICES APPENDIX 1: GLOSSARY OF TERMS AND DEFINITIONS APPENDIX 2: REPORTING SCHEDULES APPENDIX 3: ACRONYMS APPENDIX 4: DISASTER RESPONSE REFERENCE MATERIALS

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APPENDIX 1: GLOSSARY OF TERMS AND DEFINITIONS

Accountability: The act of accounting for property by providing a complete audit trail for property transactions from receipt to final disposition.

Accountable Area: A specifically defined geographical or organizational locale in which property accountability is assigned to a designated property accountable officer.

Accountable Property: Property with an initial acquisition cost at or above $5,000.00, and items designated as sensitive that are recorded in the CBP Property Management System of Record, SAP.

Administratively Controlled Property: Items below $5,000.00 that are not recorded as sensitive and which do not have annual inventory requirements and are subject to reasonable controls relative to property values. AUC and Final/Completed Asset Cost: The aggregate cost of property includes all costs incurred to bring the property, plant, and equipment to a form and location suitable for its intended use. These costs may include:

• Amounts paid to vendors; • Transportation charges to the point of initial use; • Handling and storage costs; • Labor and other direct or indirect production costs (for property produced or

constructed); • Engineering, architectural, and other outside services for designs, plans,

specifications, and surveys; • An appropriate share of the cost of the equipment and facilities used in

construction work; • Installation costs; • Direct costs of inspection, supervision, and administration of construction

contracts and construction work; • Legal and recording fees and damage claims; • Fair value of equipment donated to the government; and • Material amounts of interest costs paid.

Bulk Purchase: The single purchase of like items in a lot with the cost of each individual item being below the established capitalization threshold. Capitalization: Recording and carrying forward an expense into one or more future periods, which results in expensing the cost of property over the remainder of its useful life by matching the benefit gained from that expenditure with the associated cost.

Capitalized Property: Property that has an estimated service life of two years or more and is acquired at or above $50,000.

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Dangerous Property: Items of harmful potential such as weapons, ammunition, and dual-use property that can be converted for terrorist use. Dangerous property will be subject to life cycle management.

Donee: The person or organization that receives a gift.

Donor: The person or organization that offers a gift.

Excess Property: Property which is no longer required by CBP in the performance of duties. Final Settlement: A final settlement is a process that transfers money that has accumulated on an AUC to a Final/Completed Asset. This function is performed by Financial Systems Division (FSD) at the National Finance Center (NFC). For final settlement to occur the LMS must (1) create an asset shell record for a final/complete asset (2) update the settlement rule in Project Systems and (3) update WBS Element status. Forfeited Property: Property the Government has acquired ownership of through a summary process or court order pursuant to any law of the United States.

Hazardous Property: Personal property components and materials that are deemed hazardous, chemical substances or mixtures, or hazardous waste as defined under the Hazardous Materials Transportation Act, the Resource Conservation and Recovery Act or the Toxic Substances Control Act.

Hazardous Waste: Defined by Federal Environmental Protection Agency regulations (40 C.F.R. § 261.3) and by using varying state laws, hazardous waste includes specific listed chemicals and wastes that exhibit one of four characteristics that are defined with some specificity in 40 C.F.R. § 261.21-24. Other materials may constitute hazardous waste under state environmental laws.

Idle Property: Property that is not in use for 60 days or more.

Life Cycle Management: All direct costs associated with a program and the indirect costs that can be linked to a program. Life cycle management also includes certifications of reviewing officials on all relative documentation.

Local Property Officer (LPO): The individual responsible for the accountability and control of property within their jurisdiction. This responsibility may be a collateral duty designated to an individual with a different title within the organization.

Logistics Management Specialist: Provides real estate support for CBP and is responsible for the acquisition and retirement of real property. The Logistics Management Specialist is also responsible for a variety of project work as listed under the Project Manager's responsibilities.

Maintenance: The act of cleaning, servicing, and repairing property to ensure that items are in operational condition. Physical Inventory: The verification of the existence, location, and quantity of property items. The process may involve verifying additional property information.

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Project Manager: Responsible for a variety of project works including those such as the Uniform Program, construction projects, software acquisition projects, and other projects on an as needed basis. Project System (PS): Tracks project costs, activities, tasks and milestones.

Property: Items (equipment, materials, and supplies) that can be moved from place to place.

Property Management: The function of management, coordination, and regulation of activities concerned with the functions of planning property needs, acquisition of property, receipt, storage, and distribution of property, the proper utilization and care of property, property accounting control, and disposition of property.

Property Management Officer (PMO): The designated agency official responsible for ensuring compliance with internal policies and Government-wide regulations regarding the acquisition, receipt, accountability, utilization, distribution, and disposal of personal property. The PMO for CBP is the Property Program Manager.

Property Management System of Record: The automated property accountability system is designed to provide life cycle management, control, and accountability of property, as well as update and adjust all relevant accounting ledgers with pertinent property information. Property under Construction (AuC): Used to capture capital costs settled from WBS elements. An AuC is fixed property in the process of being completed at the time the balance sheet is being produced. Upon release, capital WBS elements designated as account assignment automatically obtain AuC status. There must be only one property item assigned per an AuC. If there is more than one property item assigned per an AuC, SAP cannot account for the property, or create a shell record. This will create missing property and accountability. Any property that is over $5,000 or is an HR/S property must have its own AuC.

Reconciliation: The process of matching and adjusting property records for a specific item to bring them into full agreement and to assure that they accurately reflect the quantity, description, condition, location, custodian, etc. of the item. Reconciliations usually compare 2 or more sets of information to determine discrepancies.

Report of Survey: An administrative process whereby the loss, damage, theft, or destruction (LDD) of Government property is investigated and reviewed to establish pertinent facts, remedial measures, and the extent or absence of employee and/or supervisory responsibility. The formal report, which may be initiated by anyone who uses Government property, shall reflect the facts as accumulated by the PC, the results and recommendations of the Survey Officer or Survey Board conducting the survey, and the decision of the Approving Official.

Seized Property: Property that has been confiscated by a Federal agency, and whose care and handling will be the responsibility of the agency until final ownership is determined by the judicial process.

Sensitive Property: Property requiring a high degree of protection and control due to its high-risk nature or its inherent attractiveness, portability, and/or sensitivity. This type of property must

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be recorded in SAP. Sensitive property includes, but is not limited to, the following property categories, regardless of dollar value:

A. Dangerous and hazardous property

B. Firearms

C. Property with data storage capability

D. Inherently portable property which can be easily converted for private use, or property that has a high potential for theft

E. Property authorized for processing and/or storing classified information.

Surplus Property: Property for which there are no Federal requirements and thus become eligible for donation to State and local public agencies, and other eligible non-Federal activities, through the State Agencies for Surplus Property (SASP) program. Technically Complete (TECO): TECO is system status that permits final/full settlement. WBS elements ready for capitalization are to be set to a system status of TECO which allows the processing of good receipts for purchase orders, and disallows new purchase requisitions or purchase orders.

Unclaimed Property: Property unknowingly abandoned and found on premises owned or leased by the Government, i.e., lost and found property. Voluntarily Abandoned Property: Property abandoned to any Federal agency in a way that immediately vests title to the property in the Government. There must be written or circumstantial evidence that the property was intentionally and voluntarily abandoned. This evidence should be clear that the property was not simply lost by the owner.

Work Breakdown Structure (WBS): The WBS tracks projects and their components.

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APPENDIX 2: REPORTING SCHEDULES CBP shall furnish to DHS Office of Personal Property and Logistics Management the following annual reports on the dates stipulated below: Appendix 2 Table 2-1 Annual Inventory Plan and Schedule Jan 30 Foreign Gifts Given to Individuals October 30 Annual Report of Lost, Damaged, or Stolen Property

November 1

Excess Property Furnished to Non-Federal Recipients

November 15

EO 12999 Computers for Learning November 15 Exchange/Sale Report November 15 Foreign Gifts Received from Individuals December 15

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APPENDIX 3: ACRONYMS Appendix 3 Table 3-1 AC Assistant Commissioner ADP Automated Data Processing ADPE Automated Data Processing Equipment AO Accountable Officer APO Accountable Property Officer ASTM American Society for Testing and Materials BOS Board of Survey CAP Contractor Acquired Property CBP Customs and Border Protection CCB Change Control Board CFL Computers For Learning CFO Chief Financial Officer CFR Code of Federal Regulations CO Contracting Officer COBRA Consolidated Omnibus Budget Reconciliation Act COTR Contract Officer’s Technical Representative DHS Department of Homeland Security DPMA Deputy Property Management Official FCO Federal Coordinating Officer FITS Firearms Information Tracking System FMB Fleet Management Branch FMR Federal Management Regulations FP&F Fines, Penalties and Forfeitures FPMR Federal Property Management Regulations FSC Federal Supply Classification FSG Federal Supply Group FTO Field Technology Officer GFP Government-furnished Property GPRA Government Performance and Results Act GSA General Services Administration HIDTA High Intensity Drug Trafficking Areas IA Internal Affairs IRS Internal Revenue Service IT Inventory Taker IT Information Technology LAO Local Accountable Officer LDD Lost, Damage and Destruction LE Law Enforcement LPC Local Property Coordinator LPO Local Property Officer LTOP Lease-to-Own Property

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MAC Mission Assignment Coordinator NAF Non Appropriated Funds NCIC National Crime Information Center NFC National Finance Center NDC National Distribution Center NRC Nuclear Regulatory Commission NSN National Stock Number NUO National Utilization Officer OBP Office of Border Patrol OE Organizational Element OF Office of Finance OFA Other Federal Agencies OFO Office of Field Operations OIT Office of Information Technology OMB Office of Management and Budget OPAC Online Payment and Collection System OTD Office of Training and Development PC Property Coordinator PFI Primary Firearms Instructor PMO Property Management Officer PPMB Personal Property Management Branch PPMH Personal Property Management Handbook PPS Personal Property Specialist PR Purchase Requisition PRD Personal Radiation Detectors QAR Quality Assurance Review RAT Re-certification Acceptance Testing RFID Radio-frequency Identification ROS Report of Survey RRB Ronald Reagan Building SASP State Agencies for Surplus Property SEA Service Educational Activities SEACATS Seized Assets and Case Tracking System SF Standard Form SFFAS Statement of Federal Financial Accounting StandardsSOP Standard Operating Procedure TDY Temporary Duty Assignment TEOAF Treasury’s Executive Office of Asset Forfeiture U&D Utilization and Disposition USPS United States Postal Service WTC Wireless Technology Center

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APPENDIX 4: Disaster Response Reference Materials 1. Department of Homeland Security (DHS) Continuity of Operations Plan (COOP) 2. Customs and Border Protection (CBP) COOP 3. Office of Finance COOP 4. CBP Headquarters COOP 5. Financial Management Services Center COOP (Indianapolis)

This document provides procedures, roles and responsibilities for the National Finance Center, Indianapolis Facility Center, and National Acquisition Center in continuing operations during and after a disaster in the area requiring closure of the building.

6. CBP Headquarters Occupant Emergency Plan 7. National Place Occupant Emergency Plan 8. Financial Management Services Center Occupant Emergency Plan 9. Emergency Relocation Information, COOP Working Response Group, Office of Finance,

June 2, 2005: This booklet provides a comprehensive listing of telephone numbers for several federal agencies: The DHS Security Operations Center; Immigration and Customs Enforcement (ICE) Headquarters Reporting Center; FEMA Emergency Operations Center; Headquarters Border Patrol Tactical Unit and CBP Situation Room; Federal Aviation Administration Operations Center; Federal Protective Service; U.S. Secret Service; Federal Bureau of Investigations Headquarters; Federal Bureau of Investigations Strategic Information Operations Center; Drug Enforcement Agency Command Center; U.S. Marshall Service; U.S. Park Service; Centers for Disease Control Emergency Operations Center; and points of contact for CBP Headquarters and Indianapolis Centers.

10. Federal Acquisition Regulation (FAR) Part 18, Emergency Acquisitions 11. Emergency Acquisitions Guide, (OMB, dated May, 2007), this OMB guide supplements

agency-specific guidance and should be used in conjunction with FAR Part 18 for emergency acquisitions.

12. CBP Property and Asset Management Handbook 13. CBP Motor Vehicle Management Handbook

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