The maintenance of accountability records is the functional
responsibility of the office responsible for property management,
referred to herein as the "accountability unit." The
records may be physically kept elsewhere, but the accountability
unit will adhere to and apply the principles of accountability
control, and maintain accuracy of Reclamation's Personal Property
automated accountability system.
Accountability records will be established and maintained to
cover all accountable and sensitive property in custody of an
office. Accountability records will not be maintained to cover
nonaccountable equipment except when directed by the Accountable
Annual Physical Inventories.
Inventories may be conducted by the property accountability
unit, custodial officer, or a special inventory team.
A complete physical inventory will be conducted at least annually for all accountable and sensitive property. Property must be physically inspected and verified that it is in good operating condition. A written certification must be returned to the property accountability unit for the completeness and accuracy of the inventory. Certifications of inventory may be accepted for occasional pieces of remote monitoring equipment which has been physically inspected within the last 60 days.
Responsibility for Taking Inventories.
The Accountable Officer is responsible for the taking and recording
of physical inventories of all accountable and sensitive property.
The Accountable Officer may, however, delegate the responsibility
for actually taking the physical count and for recording and reconciling
the results of the inventory to others.
Method of Taking Inventory.
In connection with each physical inventory, all property observed,
including nonaccountable equipment, will be subject to visual
inspection, as necessary, to determine its serviceability and
continued safe use. Unserviceable or unsafe equipment should be
removed from service immediately and either repaired or replaced,
as required. Except as may be necessary to identify unserviceable
or unsafe equipment, notation as to the condition of equipment
need not be made a matter of record but may be so noted, if desired,
or as directed by the Accountable Officer.
The following minimum information will be made a matter of
(a) The Property Control Number (PCN).
(b) The employee in whose custody the equipment was located; and, where significant, the location of the property by room number or other reference.
(c) Suitable notations regarding any property not physically seen and inspected during inventory.
NOTE: Apparent shortages at the actual time of the inventory will be noted. There may be instances where accountable and sensitive property may be inaccessible, such as a radio snow gauge or radio relay (repeater) station where it would not be practical to physically inspect the property. In such cases, inspection may be waived provided that a cognizant employee who regularly services and maintains the property provides a written statement to inventory personnel that the property is on hand.
The record containing the above information, together with
all worksheets used in reconciling the physical count with the
responsibility and accountability records, must be preserved until
completion and reconciliation of the next physical inventory conducted
by the accountability unit. The property system will be used to
annotate the last inventory date.
Regardless of the method used for completing the inventory,
new responsibility listings must be signed and verified as accurate
by the custodial officer annually.
Regional Office Responsibility.
The Regional Office is responsible for (1) ensuring
inventories are taken, (2) necessary reconciliations
are accomplished in a timely manner, (3) reviewing
Area Office inventory reports, and (4) distributing
copies as required. A careful review of documentation prepared
during the inventory and reconciliation will be conducted by the
regional property management staff when making field visits. This
review will be made to ensure compliance with inventory regulations
and to determine that all necessary adjustments have been made.
Special inventories may be taken by auditors or persons other
than the accountability unit. The accountability unit may be asked
Annual Inventory Reconciliation.
Upon completion of the physical counting process, the actual
property counted will be compared with property shown on accountability
records and any differences reconciled by September 30 annually
and appropriately adjusted.
(a) Overages will be adjusted by entry into the personal property system from a Receiving Report which records the circumstances. (See 114S-60.5.)
(b) Shortages must be documented with a Report of Survey or other documentation as required by Reclamation, regional, and local policy. (See 114S-60.8.) Information must be entered in the remarks field of the personal property system record as to the type of adjustment that was made, i.e., Survey number, Property Voucher number, Certificate of Unserviceable Property number, etc. All shortages will continue to be carried in the accountability records until relief from accountability is granted.
(a) The following certificate (figure 1) will be submitted by all area/field offices to the appropriate regional office, within 90 days after the effective date of the annual inventory, but no later than September 30 annually. All reconciliations and adjustments will be made and the Accountable Officer will submit a report to the Regional Office to document the inventory. The Certificate of Inventory must include the survey number and current status of any Surveys not completed or in an appeal status.
(b) Regional Offices will submit consolidated certificates. Certificates of Inventory for each office under the jurisdiction of that regional office will remain on file at the Regional Office in accordance with the records disposition schedule and do not need to be submitted to the Reclamation Service Center (RSC). The region-wide Certificate of Inventory will include an up-to-date list of all accountable officers within the region and a summary of inventory findings for which they are accountable. The Regional Offices, RSC, and Office of the Commissioner, will submit certificates to the RSC, D-7910, annually by October 15. A Separate Certificate of Inventory shall be submitted for each category of equipment involved, i.e., Reclamation-owned, trust, etc. (Refer to figure 1.)