"Mission Statement"
The Office of Property Management comprises of the three Divisions' Inventory Division, Survey Division and Real Property Division and their primary function is for the purpose of management of government property, i.e. yearly physical inventories of each department's fixed assets, determine acquisition value, accumulative depreciation & true value of all government fixed assets, survey/disposal of these properties and real property. Responsible with data entry and Inputs all items tagged into the fixed assets module of the Interactive Fund Accounting System (IFAS) and will greatly assist the government in closing each books each fiscal year. Will also assist with Auditors locally and off-Island during single audits for ASG - Government.
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To conduct yearly and spot physical inventory of all personal/real property owned by the American Samoa Government.
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To screen, survey and dispose of supplies/equipment that are beyond economical repair.
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To maintain, update and reconcile all record files of all fixed assets of the ASG.
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To conduct auctions and public sales for goods and materials that are in excess to the government's needs.
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To plant account expendable/non-expendable property items received and purchased locally and federally funded for ASG.
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To maintain transfers of ASG properties from one department to the next.
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To maintain a list of all ASG departmental vehicles.
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ASG Real Property.
To maintain records, determine existing values, depreciation expense and accumulative depreciation of all ASG office buildings, School buildings, ASG housing, Commercial buildings, Storage & Facilities, 'Tank Farms, Harbors & Airports, Roads, Bridges, Sidewalks, Vessels, Seawalls, Air Transportation, Lands and Leases.
“DUTIES AND RESPONSBITITES”
Chief of Property Management:
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The Chief of Property Management shall manage and control government property and shall have authority over the disposition and use of such property, including inventorying and establishing forms and procedures for sale, rental, or other disposition of such property.
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The Chief of Property Management shall list all real estate belonging to or under lease to the government, showing the agency controlling, location, metes and bounds, cost when acquired, persons to whom leased, and other detail.
Accountable Officers - Department and agency head responsibility:
All property acquired by the government will be charged to cm accountable officer. The safeguarding of property and maintenance of proper records thereof shall be considered a primary responsibility of these officers. It is the responsibility of the head of each department or agency to make certain that public property under his custody and control is property utilized and protected against damaged and loss.
Property Management Officers:
The head of a department or agency may designate an officer of employee of his department of agency to perform the functions prescribed. The officers or employee so designated, as responsible for supervising the property management program of his/her department, shall be the property management officer, regardless of this payroll designation or any other title of function assigned to him/her.
Receiving - Acknowledging - Responsibility and records:
Certain basic principles are involved in the receiving of government property and shall be observed when assigning the responsibilities of this function. These principles include:
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Acknowledging Receipt:
The individual who signs the receiving report is certifying that the property listed thereon has been received and his signature serves as the basis for the expenditures of government funds. All incoming shipments shall be physically counted and inspected to insure that the quantity ordered has been delivered and that articles received meet the specifications. Any defect or damages to the property shall be noted at the time of inspection. Articles which require technical identification or inspection shall be examined by the receiving individual in conjunction with other qualified personnel.
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Establishing initial responsibility:
The property management officer or individual acting in the capacity assumes responsibility for all personal property received at the time the equipment or supplies arc accepted and the receiving report is executed. The property management officer shall be responsible for the identification of all non expendable personal property acquired by the agency in accordance with provisions of this chapter.
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Establishing accountability:
The accountable officer, the head of the department or able officer, the head of the department or agency shall establish prescribed accountability records for all property acquired or entrusted to him immediately upon receipt of documents evidencing the receipt of such property.
Identification markings – Unmarkable apparatus - Large Items:
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Very small, delicate, or precision apparatus, which cannot be marked in a permanent manner without damage to the equipment, however, shall be recorded on the property cards established for the equipment.
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The larger or more significant items of non-expendable property, including but not limited to office furniture and ship equipment, shall be marked with the property number assigned thereto
Identification Markings - Property numbers:
Each item or group of items of nonexpendable property shall be assigned an identifying property number by the chief of property management, office of property management. Decimal suffixes may be added to the property number in order to specifically identify individual items as may be determined. The numbers assigned shall be entered on the property records for the items.
Identification Markings - Motor Vehicles:
All motor vehicles of the ASG, except those exempted elsewhere in this chapter, shall bear special markings and identification consisting of the following:
- "For Official Use Only"
- ASG decalcomania
- Identification plates i.e. plates with numbers prefixed by letters, indicating user, department or office.
Identification Markings - Removal before disposition:
When property is sold or otherwise permanently removed from government service, all identification markings which indicate that the property was previously owned by the government shall be removed prior to disposition.
Transfer of accountability:
When an accountable officer is to be relieved of accountability, the incoming accountable officer shall be required to accept, formally, full responsibility and accountability for all government-owned property involved in the transfer of accountability. This may be accomplished in either of 2 ways.
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An itemized list of property of all classes may be compiled from the property records, showing, as a minimum, the quantity and adequate description of the items involved.
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Receipt of the property shall be acknowledged thereon by the incoming accountable officer, after such verification and inventory as the incoming officer deems necessary to satisfy himself as to its correctness.
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Prior to the transfer of the property, any overages which may be disclosed as the result of physical inventory shall be taken up in the records and accounts of the outgoing accountable officer, and any shortages adjusted.
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Inventory of Property, ASG form M/T MGT 18 and continuation sheet may be used for the purpose referred to above, and for formally documenting transfer of accountability. This list and receipt shall be prepared in triplicate, the original to be retained by the officer relieved, the duplicate to be filed by the incoming officer, and the triplicate forwarded to the Chief of Property Management.
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If the incoming officer is satisfied that the property records are accurate and he is willing to assume full liability for all property recorded therein without physical verification, he may, as an alternate, execute a certificate in the following similar form:
Date:_______________
I, _________________________(Name) _______________________(Official designation).
Incoming accountable officer, have satisfied myself that the expendable and nonexpendable property accountability records of (Department or Agency) are accurate; and that the property recorded therein is physically on hand as of this date.
I HEREBY AGREE to except full responsibility and pecuniary liability for property as recorded and waive any requirement for a physical inventory as a condition of such acceptance.
Signature: _________________________
Official Designation: _________________
The original certificate shall be forwarded to the Office of Property Management and each party to the transfer of accountability shall retain a copy.
Inventory Reports:
Physical inventories of personal property shall be conducted at periodic intervals in accordance with the following:
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Capitalized Equipment:
The property management officer of each department or agency shall conduct a complete physical inventory of all capitalized equipment at least once annually, but they may be taken at more frequent intervals at the discretion of the Chief of Property Management. A physical inventory shall be taken at intervals more frequently than annually whenever experience at any given location or with any given item indicates that this action is necessary for effective property accounting, utilization, and control.
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Non-capitalized Equipment:
Non-capitalized equipment shall be inventoried by the property division, office of property management; except, that in any even a physical inventory shall be made off all non-capitalized equipment charged to an individual employee upon his transfer or separation. Such employee shall be charged with the estimated market value of any items not produced at this time, except as he may be relieved from such financial liability by survey action or certificate of loss procedures, as appropriate.
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Reconciliation:
The results of the prescribed physical inventories of property, except that which is exempted, shall be reconciled with the responsibility, accountability, stores, and such other records as may be maintained for inventory control purposes. Any differences between the physical inventory of materials and supplies and the quantities shown on stores records shall be promptly adjusted and such adjustments adequately documented. In this case of non-expendable property, rechecks and adjustments shall be made within 120 days after tile effective date of the inventory. The chief of property management shall conduct periodic inspections or audits as deemed necessary to verify the accuracy of the recordings of the respective departments or agencies.
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Inventory Reports:
After completing the physical counting and reconciliation process, the accountable officer shall certify in writing to tile chief of property management that such inventories have been completed and that subsidiary card records reflect actual quantities on hand and arc in agreement With general ledger control accounts.
It is impossible to operate the ASG without accurate detail and reliable records of quantities of specific items in stock. Accurate records are very important in the ASG. A major reason for accuracy is to show how all funds are utilized. Also, reliable records are required to prevent shortage of item necessary to maintain the strength of our government.
Type and Frequency of Inventory:
An inventory consists of two basic elements, the actual property in stock and records indicating the quantity of each item. The objective is to determine the compatibility of these two variables. To meet this objective, inventory procedures have been designed to provide maximum expenditure of work hours for inventory actions.
The purpose of an inventory is to correct error in processing and storage operations. This permits item and detail record balances to agree with actual quantities of stock on hand or in-use.
Inventory gives management a measurement of the accuracy of accountable records, along with other statistics data. This data includes the accuracy of Warehouse location, stock identification, statistics for stock levels and funding purposes and other related data.
Type of Inventory:
Inventories are divided in types based on the amount or type of material being inventoried. Inventories are also governed by frequency requirements. There are four-frequency inventory:
- Quarterly
- Semi-annual
- Annual
- As-required
The inventory element is responsible for the impact of major discrepancies noted during an inventory and the accomplishment of all corrective action. There are four types of inventory:
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Complete
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Sample
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Special
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In-Use/In-Place equipment
Complete Inventory:
Complete inventory is conducted using the close warehouse method meaning the warehouse area being closed by inventory, except for emergency issues.
Sample Inventory:
Sample inventory is developed to provide better use of personnel and time. This method serves as a complete inventory. However, only a random sample of items needs to be counted. If the sample inventory fails the acceptable error rate, then a complete inventory is conducted.
Special Inventory:
Special Inventory is conducted by line items on CUI as required basis. Although there are several reasons for doing a special inventory but the main reason is to correct out of balance conditions, which could result in warehouse refusal.
In-Use/In-Place Equipment Inventory:
This type of inventory is performed only upon a written request of the Department Head or Agency Director. This request must be justified by citing specific discrepancies that cannot be resolved by the Property Custodian or Property 0fficer.
Liability and accountability - relief provisions - Scope:
Set forth basic requirements for the appointment of boards surveyor other authorities to (1) investigate circumstances surrounding lost, stolen, damaged, and unserviceable property and (2) report findings and make recommendations for the fixing of or the relief from personal liability for damaged or missing personal liability for damaged or missing property, provides for review of the actions of boards or survey by the property division, department of material management, and for the chief of property management to make the final determination as to financial liability and disposition of the property.
Relief from accountability:
An accountable officer may be relieved of accountability for property by the following methods:
- Transfer of available property to another accountable officer within the department and/or transfer of excess property to other governmental agencies.
- Sale of property under conditions and limitations authorized by current laws and regulations.
- Authorized condemnation and destruction, abandonment, or donation of property.
- Loss, including theft and accidental destruction of property, when documented by an approved report of surveyor certificate of loss.
Survey and report - Required when:
Survey action and a report of survey, AGS form MT/MGT 31, are required to authorize and/or document the following property transaction and circumstances.
- Loss of property exceeding $100.00 in original cost. Losses of $100.00 and less shall be subject to report of survey procedures if not documented by a certificate of loss provided.
- Condemnation of salvage, reduction to scrap, destruction and abandonment of property regardless of circumstances.
- Donation to public bodies.
- Property damage exceeding $100.00 in value, except damage resulting from motor vehicle accidents, which are investigated and reported as provided in existing law and regulations. Damages of $100.00 and less shall also be subject to report of survey procedures.
- Any circumstance, except motor vehicle accidents, in which there is a possibility of a claim against the government in connection with the administration, care, and use of its property.
Disposal not requiring survey:
Survey action is not required to authorize the following type of property disposals, all of which are otherwise authorized and amply documented.
- Transfer of available and excess property to any other governmental activity.
- Sale on non-reportable property after circularization as available.
- Sale of surplus property. However, in cases involving reporting property, the sale thereof may not be made until after release by the department of material management.
- Sale of scarp material.
- Donation of surplus property for educational, public health, and civil defense purposes.
- Sale or exchange or personal property where the exchange allowance or proceeds of sale are to the applied against the purchase price of replacement items.
Survey review authority:
Authority to approve or disapprove reports of survey and certificates of loss vested in the Lieutenant Governor of American Samoa.
Survey Board Investigation - Finding and liability – Scrapping:
Boards of survey shall fully investigate matters submitted to them. They will call for all evidence obtainable and will not limit inquiries to evidence or statements presented by parties in interest. They will examine and verify all evidence presented and available, and make recommendations consistent with the circumstances and findings disclosed by such examination.
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In the case of damaged property, the board of surveyor traveling survey officers will usually recommend that the employee be relieved of financial liability unless its findings disclose that:
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The property involved was being used for other than official purposes; or
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The employee failed to exercise reasonable precautions with regard to the care, use, and custody of the property in the particular circumstances. Inexpert use of property in carrying out official business resulting in damage will not usually justify holding the employee financially liable.
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In the case of missing property where the employee is able to show when and under what circumstances the property was lost, the board of survey will usually make its recommendations concerning financial liability by following criteria similar to that for damaged property. Where the employee is unable to produce missing property and is unable to explain meaningfully circumstances under which it disappeared, the board will usually be concerned with the question as to whether the employee had or should have had adequate control over the custody of the property. If the nature of the property or the circumstances of the employee's holding it were such that custody and control where unimpaired, the board would understandably be reluctant to recommend that the employee be liable for financial liability.
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Boards of survey should carefully examine property being surveyed.
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Where the board finds that the property has further usefulness, either as is or after justifiable repairs or reconditioning, it may recommend that the property be continued in service.
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Where finial board of survey action directs that the destruction or reduction to scrap of property, such disposition shall be witnessed by at least 1 member of the survey board and an inspector of the property division, department of material management.
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