PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
1.0
INTRODUCTION
1.1
The assets (Property, Plant and Equipment) of Dundalk Institute of
Technology are primarily for the purposes of fulfilling the Institute's missions
of teaching, research, public service and general Institute programmes and
related administrative uses.
Therefore the Institute has a responsibility to manage, control and safeguard
such Institute assets, to ensure maximum benefit is obtained from these assets
in the course of providing educational instruction to students, and must ensure
the maximum return is obtained by the Institute in the event of asset disposal
No use of Institute assets shall be permitted which interferes with the conduct
of these functions, or which is inconsistent or conflicts with the Institutes
academic mission. Institute assets are not available for unrestricted use for
other purposes.
2.0
PURPOSE
2.1
3.0
4.0
The purpose of this document is to ensure that a documented, controlled and
audited procedure exists within Dundalk Institute of Technology so that Assets
are safeguarded through the proper recording of the purchase, transfer,
management, control and disposal of all Fixed Assets. An integrated Fixed
Assets Register must also be in place identifying each item of Fixed Asset by
Historic Cost, Code, sub account, location and Net Book Value, and this
procedure documents the control and maintenance of this Register.
OBJECTIVES
3.1
To provide an organised and accountable method of monitoring and
controlling the acquisition, custody, transfer and disposal of the Institute’s
fixed assets.
3.2
To ensure value for money in acquiring fixed assets and to maximise residual
value in the disposal of same, where applicable.
3.3
To protect the Institute from any conflict of interest, either potential or real,
which may arise between the Institutes Department/Functional Areas, services,
offices etc. in the acquisition or disposal of fixed assets and any persons or
groups purchasing such fixed assets from the University.
SCOPE
4.1
This procedure documents the procedure for the purchase, disposal,
identification, bar-coding, physical location and audits of Fixed Assets within
the Institute. It also documents the way in which Fixed Assets are categorised
within the Institute.
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
5.0
DEFINITION
5.1
According to the Generally Accepted Accounting Practice in Ireland [GAAP]
and specifically FRS 15-Tangible Fixed Assets; Fixed Asset can be defined
as an item of property, plant, equipment or fixtures & fittings etc. whose
useful life exceeds one year and it is intended for continuing use, rather than a
short-term, temporary assets such as class materials/stocks. This is to include
all items funded through the Capital programme of the Department of
Education and Science Third Level Building Unit.
5.2
Fixed Assets are classified under the following major categories;
 Land
 Buildings
 Computer Equipment/ Computer 3 Yrs.
 Laboratory Equipment
 Audio Visual Equipment
 Motor Vehicle
 Furniture
5.3
Depreciation can be defined as the measure of the cost or revalued amount of
the economic benefits of the tangible fixed asset during the period used. It is
the allocation of the cost of the asset over its useful life. This calculated on a
straight line basis using the following estimated useful lives;
 Land
Not depreciated
 Buildings
50 Years
 Computer Equipment
3 Years
 Equipment/other (incl. Fittings & Fixtures) 5 Years
5.4
 Motor Vehicle
5 Years
 Furniture
5 Years
Those assets that are immovable e.g. fixtures and fittings permanently or
solidly fixed to the physical structure of the building are to be capitalised and
depreciated as part of the building category. All other fixtures and fittings are
to be depreciated over 5 years and all equipment items depreciated over 5
years.
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
6.0
POLICY
6.1
All purchasing and procurement of Institutes fixed assets shall be carried out
in strict compliance with the Institutes policy.
6.2
It is the Institutes policy to ensure that all of its fixed assets are managed in
accordance with current best practice. That these fixed assets are safeguarded
by appropriate identification, recording, verification of existence and costs.
6.3
In this regard, all Institutes fixed assets are recorded in a consolidated Fixed
Assets Register (FAR) module called Assetware Manager. This will meet
custodial obligations for internal control. The maintenance of such a register
of fixed assets should be in line with the scheme laid out in 8.1:
Recording/Control of Fixed Assets below.
6.4
All acquisitions of fixed assets require approval as set out in the DKIT
Procurement Procedures and Policies (on the DKIT website).
6.5
In accordance with the Irish Generally Accepted Accounting Practice
(GAAP), all fixed assets capitalised on the Assetware Manager are depreciated
on straight line basis using the estimated useful lives outlined in 5.3
Depreciation.
6.6
Those assets that are immovable e.g. fixtures and fittings permanently or
solidly fixed to the physical structure of the building are to be capitalised and
depreciated as part of the building category. All other fixtures and fittings are
to be depreciated over 5 years and all equipment items depreciated over 5
years.
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
7.0
PROCEDURE
7.1
Purchase of Fixed Assets
All Institutes fixed assets shall be purchased and procured in strict compliance
with its policies outline on the Procurement Procedures and Policies (on
DKIT website). The Principles of openness, transparency, and value for
money shall be applied. This is done using the requirement set out by the
National Procurement Services.
7.2
All Fixed Assets should be coded to Agresso Nominal Account Code B340
and the correct Asset category selected.
7.3
Donated Fixed Assets
Where a department receives an asset as a gift or donation, such department
must contact the Fixed Assets section of the Finance Department within
Dundalk Institute of Technology to agree an appropriate valuation for the asset
for the purposes of the Fixed Asset Register (FAR). These valuations are
generally based on current market value; based on whether new or used.
8.0
RECORDING/CONTROL OF FIXED ASSETS
8.1
The Fixed Asset Register (ASSETWARE)
Dundalk Institute of Technology uses an asset management system known as
Assetware, which is integrated with Agresso in the recording of all capitalised
Fixed Assets and which meets its custodial obligations as well as external
funding bodies’ requirement. Dundalk Institute of Technology is also required
by both External Auditors and the Comptroller and Auditor General to
maintain an Asset Register of capitalised assets and to physically account for
the existence of these assets.
Under the Fixed Assets Register (FAR), there will be common criteria for the
recognition of fixed assets which is reconciled to the Institutes’ Financial
Statement. The Fixed Assets Register (FAR) will make it easier to account
depreciation, ensure accuracy in tracking and accounting for fully written off
assets and disposals. The operation of Assetware is solely the responsibility of
the Fixed Assets Term in the Finance Department.
8.2
Process of Recording Assets on Assetware
During the financial year, a list of Fixed Asset additions is compiled on an ongoing basis (monthly) by running a TransReport on Agresso. At the end of
each financial month, the compiled list is then reconciled to the General
Ledger on Agresso. This is to make sure that all fixed assets purchased for the
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
month are correctly coded and all items not meeting the capitalisation limit of
fixed assets are removed/coded out**.
The list of additions is then included on the Fixed Asset Register, with
particular attention being paid to the number of items purchased, historic cost
and a description of each item. Where applicable a Dundalk Institute of
Technology Fixed Asset tag number is then assigned to each line item. All
assets are then tagged accordingly by a member of the Fixed Assets Term in
the Finance Department and the Fixed Asset Register is updated with the
Barcode Number and location of the asset.
**From 1 September 2009, equipment costing less than €3,000 (incl. VAT) per
individual item is written off to the income and expenditure account in the year of
acquisition. Where individual items of equipment purchased are below the capitalisation
limit (€3,000) and the total purchase invoice is in excess of the limit, these items are
individually capitalised in the normal way. All desktops, iPads, Notebooks and laptops are
capitalised regardless of cost.
8.3
What is capitalised on Fixed Assets Register (ASSETWARE)
This process is performed on Assetware and will be managed and maintained
by the Fixed Assets term of the Finance Department within the Institute. All
fixed assets purchased, which meets the capitalisation limit (see 8.2 **) should
be coded to Agresso Nominal Account Code B340. All items not meeting this
limit will be journal out of B340 to either sub account 8106 or 8107 (class
materials/ equipment).
For elaborations on what is coded to B340 fixed assets, please see Appendix
IV (Flow chart)
8.4
Information included on each individual asset
Once an individual asset is uploaded on to Assetware, the system
automatically assigns a unique number to the asset known as “Assetcode”.
Details included once the “Assetcode” has been generated are;












Description
Asset Class
Barcode
Supplier ID & Name
Transaction Number
Order Number
Invoice Number
Purchase Date
Cost
Total Capitalised
Depreciation
Sub Account
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
Other details which are optional fields but may assist in easier identification
and verification of the assets (especially with certain equipment e.g. Desktops,
Laptops, iPads, Notebooks etc.) are;
 Serial Number
 Model and Make
 Manufacture
All moveable fixed assets, which have been included on “Assetware”, should
be appropriately tagged with an asset tag number, to clearly identify it as being
the property of the Institute.
Figure 1: Asset View
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
8.5
Asset Tags
Assets Tagging is the process of numbering fixed assets, which allows the
tracking of movable fixed assets from one location to another. Asset tags are
used as part of this process.
Tagging provides an accurate method of identifying individual assets, aid in
the physical tracking, control the location of all physical assets, acts as theft
deterrence and provide a common ground of communication for the Finance
Department and the assets users.
A tag number is entered into the “ZebraDesigner” software package for
designing Labels. DKIT s’ asset tags are pre-printed labels with barcodes
which is unique to each asset. These asset tags will be issued by the Fixed
Assets Term in the Finance Department to the asset assignee (with
responsibility for the asset – Computer and Lab Technicians). Other
equipment’s outside the control of these technicians will be asset tagged by a
member of the Fixed Asset Term.
15901
Figure 2: Sample of DKIT Asset Tag
Asset tags should be placed if possible where they can be;
 Easily accessible for viewing
 Easily identifiable without the disturbing the operations of the asset
This will assist during fixed assets audits process.
8.6
Audit of Fixed Assets
Frequently, Fixed Assets Audits (Stock Takes) are carried out by the Fixed
Assets Term in the Finance Department to monitor and control movements and
transfers of these fixed assets.
An Asset Tracking system has been developed as an add-on to the existing
Assetware Manager System, known as “Assetware Tracker” (Auditor 4).
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
This is to facilitate the auditing (checking) of all capitalised fixed assets on a
cyclical basis. The process of carrying out an audit of these fixed assets is
particularly relevant for an Institute like DKIT.
The Fixed Assets Term should periodically under-take an audit of all capitalised
fixed assets. This audit is driven by a physical location, which will require the
auditor (a member of the Fixed Assets Term) to go to a particular location and
physically scan all fixed assets there with bar-code, using a bar-code reader.
These scanned details are then uploaded on to the Assetware Tracker.
At the end of the audit, the scanned uploaded assets are then compared with the
FAR. An audit report is then generated, showing assets that were found and
assets not found. A list of assets not found during this process will require
being investigated further and corrective action taken. This will involve
communication with the asset assignee, individual user (in the case of
Laptop, iPads, Notebooks etc.) and the Department /Cost Centre/Research
Centre/ Budget Holder where required.
It is in the interest of Dundalk Institute of Technology to carry out audits of
each individual functional area every 12-15 months periodically.
8.7
Reconciliations
Each individual functional area should keep an accurate record on a
spreadsheet of all fixed assets located within the department. A monitoring
system should be put in place by each department as a security measure for
moveable fixed assets loaned out to students. The Finance Department will
only have details of moveable fixed assets loaned out to staffs.
9.0
RESPONSIBILITIES
9.1
All Staff
All Dundalk Institute of Technology staffs must take responsibility for
protecting its fixed assets (especially moveable fixed assets) in their custody.
It is the responsibility of all staffs to ensure that assets are used for authorised
DKIT purposes.
9.2
Departmental/Functional Areas Responsibility
At the departmental level, each Head of School, Head of Department, Budget
Holder is responsible for ensuring that a register of assets owned is
maintained, these include; Computers, Laptops, iPads, Notebooks, Laboratory
equipment, teaching and research equipment.
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
9.3
Fixed Assets, Finance Office
The ultimate responsibility for the maintenance and the recording of
transactions within the Fixed Asset Register rests with the Fixed Assets Term
in the Finance Department. Any queries relating to the Fixed Assets should be
addressed to the Fixed Assets Term.
9.4
Assets-On-Loan
Dundalk Institute of Technology permits members of staff to borrow, and
remove from the premises, assets for use for Institute related activities only.
No use of Institute assets is permitted which interferes, is inconsistent or
conflicts with the Institutes academic mission. These are mainly moveable
fixed assets such as Laptops, iPads etc. Any staff in possession of these
types of moveable fixed assets must fill-out an Asset-On-Loan Form (see
Appendix I) Borrowing Institute assets for personal use is not permitted
by the Institute.
To initiate a request to borrow an asset from the Institute, the staff member
completes an Assets-on-Loan Form (refer to Appendix I), before the
commencement of the Loan Period. On this form the staff member clearly
identifies the asset they wish to borrow, the dates and duration of the loan
period, and the reason for borrowing the asset i.e. the use to be made of the
asset. The staff member then signs this form and passes it to their Head of
Department / Function.
The Head of School/ Department / Function ( where applicable) reviews the
request, ensures that the reason for the loan does not conflict with the
Institute’s mission, and then signs the form, and passes it to the Technician
responsible for the asset. The original copy of the form is then sent to the
Fixed Assets Term in the Finance Department, and a copy is retained by
the department/function area.
When the staff member returns the asset after use to its rightful place within
the Institute, they must contact the relevant Technician to arrange for the
completion of the “Confirmation of Asset Return” section of the Asset-OnLoan form. The original of this must also be sent to the Fixed Assets Term in
the Finance Department for the purpose of Fixed Assets audits.
A copy of the Asset-On-Loan Form is retained in each Department on file for
future reference, and audit purposes. All Originals must be forward to the
Fixed Assets Term in the Finance Department. This is kept on file for the
external auditors and the General Comptroller’s audit.
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
9.5
Transfer of Fixed Assets
If an item of fixed assets is removed from a particular location, a Transfer of
Asset Form must be completed and signed by the person conducting the
transfer (refer to Appendix II). The original copy of this form is then sent to
the Fixed Assets Term in the Finance Department where Fixed Assets Register
is then amended accordingly.
9.6
Disposal of Fixed Assets
 Each Head of Function (including the Estates Manager) is responsible for
identifying & highlighting surplus / damaged assets – property, plant &
equipment for disposal. Obsolete assets should be written off and physically
disposed of on an annual basis.
 The Head of Function where the asset resides is responsible for filling out a
Disposal of Capital Assets Form (refer to Appendix III). The principle
underlying this process is that it is the Heads of Functions, who initiated or
approved the purchases of the fixed assets for their departmental use;
consequently they have the primary fiduciary responsibility to manage, control
and safeguard such Institute assets.
 To ensure maximum benefit is obtained from these assets in the course of
providing educational instruction to students and that maximum return is
obtained by the Institute in the event of asset disposal.
The disposal form must clearly identify





The relevant asset,
The reason for disposal,
The suggested method of disposal (see notes below),
- Memo as to Method of Disposal (Explaination to the method of
disposal used; e.g if used for parts – state location of the disposed
item and why it is been used for parts; if Recycle – state how this was
done; if Donated – state who received the asset(s) and the process (if
any) e.t.c.
The original cost,
Dundalk Institute of Technology’s Asset Tag Number/Barcode.
 The next step is for the Heads of Department/Function to get approval for the
asset disposal.
 If the net book value of the asset is under €2,500, then the Director must sign
the form to approve the disposal.
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
 If the net book value of the asset is above €2,500 then the Finance & Audit
Committee must approve disposal and the reference of the meeting approving
the disposal should be entered on the form and passed to Governing Body for
approval at the next meeting.
ONLY WHEN THESE STEPS ABOVE HAVE BEEN COMPLETED
SHOULD THE FORM BE SENT TO THE FIXED ASSETS TERM IN THE
FINANCE OFFICE
 The Finance Department then completes the following steps:
(a) Updates the Fixed Asset Register
(b) Inserts the date on which this is done on the disposal form
(c) Fills out the invoice and disposal proceeds information
(d) Processes the necessary accounting entries to record the disposal
The operation and management of all of these procedures is subject to audit on an annual
basis, in accordance with the existing procedures of the Finance Department, and the
Comptroller and Auditor General.
Discrepancies or non-conformance of this procedure are reported to the Governing Body,
as appropriate.
NOTES
The Booklet “Public Procurement” on Tendering for Public Sector contracts
outlines that disposal of Government property should be done either by:
 Public tendering or (Major Property & Equipment)
 Auction
 Alternative options to the above which the Institute may consider
might include:
 Donation
 Immediate disposal because of zero value
 The Financial Controller & Head of Development are jointly responsible
for organising Auction & Sale by Public Tender.
9.7
Disposal of Fixed Assets to a Staff Member
In the case of redundant equipment or instances may arise where staff members wish
to purchase equipment, in particular Computers, Laptops, IPad, Printers etc., which
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
is no longer in use by the Institute. Furthermore, a staff member who has sole use of
equipment may wish to purchase it before the end of the asset’s useful life. The
following procedure sets out the process to be followed in such instances to facilitate
staff purchases while meeting audit requirements.
9.7.1
Procedure
Where a staff member has identified an asset to be purchased, the following
procedures below should be followed;
 The individual staff member should contact the Fixed Assets Team in
the Finance Department, to request an independent valuation of the
asset(s) being purchased.
 The Fixed Assets section will arrange, through the Procurement office
to source an independent market price for the asset(s). {The higher of
the Net Book Value of the asset or €100 per asset.}
 The Finance Department will then approve a price (notifying the
Financial Controller and President if need be) and notify the individual
staff member.
 The Purchase Asset and Disposal Forms (see Appendix III and IV)
should then be completed and forwarded to the Fixed Assets section of
the Finance Department. The forms must be signed by the staff
member purchasing the asset and the relevant Head of Department/
Function.
 The asset(s) will transfer to the staff member on receipt by the Finance
Department of Cheque, Bank Draft or Cash for the approved price.
 A receipt will be issued to the purchaser when proceeds have been
received by the Finance Department.
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
APPENDIX I
DUNDALK INSTITUTE OF TECHNOLOGY
ASSETS-ON-LOAN FORM
Asset Barcode Number
Description Of Asset
Reason For Loan
Date Of Commencement Of Loan
Latest Date Of Return Of Asset
Employee Signature
APPROVAL OF LOAN
Head Of Department
/ Function Signature
CONFIRMATION OF ASSET RETURN
Date Asset Returned To DKIT
Employee Signature / Date
Technician Signature / Date
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
APPENDIX II
DUNDALK INSTITUTE OF TECHNOLOGY
TRANSFER OF FIXED ASSETS BETWEEN DEPARTMENTS
Date
DKIT Asset Tag Number
Serial Number
Description Of Asset
Original Location
New Location
Reason For Transfer
APPROVAL OF TRANSFER
Head of Function - Current Location
Signature / Date
Head of Function - New Location
Signature / Date
Pass Completed Form To The Finance Office
CONFIRMATION OF TRANSFER & RECORD UPDATE
Date Fixed Assets Register Updated
Finance Department Signature / Date
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
Appendix III
DUNDALK INSTITUTE OF TECHNOLOGY
DISPOSAL OF CAPITAL ASSETS FORM
DKIT Asset Tag Number: _______________________________________________________
Description Of Asset: __________________________________________________________
Reason for Disposal: ___________________________________________________________
___________________________________________________________
Historic Cost of the Asset:
€________________
Estimated Current Value:
€________________
Method of Disposal: Recycle
Use for Parts
Trade In
Scrap
Donated
Sale
In storage (no longer in use)
Memo as to Method of Disposal:_________________________________________________
____________________________________________________________________________
____________________________________________________________________________
(Please note that a letter/email to the Fixed Assets Term in the Fnance office will be required confirming the method
selected above)
Head of Department/Function Signature: ______________________________________
APPROVAL OF DISPOSAL REQUEST
_________________________________
Finance & Audit Committe/
______________________________
Director Signature/ Date
Date of Meeting:_____________________
___________________________________
Approved by Governing Body
Date of Meeting:______________________
Pass Completed Form To The Finance Office
CONFIRMATION OF ASSET DISPOSAL & RECORD UPDATE
Date Asset:
Scrapped
Used for Parts
Traded in
Sold
Recycled
_____________
Date Fixed Assets Register Updated: __________________________________________
Finance Office Signature/ Date: ______________________________________________
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
Appendix IV
DUNDALK INSTITUTE OF TECHNOLOGY
PURCHASE OF DKIT ASSET BY STAFF
TO BE COMPLETED BY STAFF
Function Area/Department: ______________________________________________________
DKIT Asset Tag Number: _______________________________________________________
Description Of Asset: ___________________________________________________________
___________________________________________________________
Historic Cost of the Asset:
€________________
Estimated Independent Value:
€________________
Date Purchased: ______________________________
Sub Account: _________________________________
Staff Signature:_______________________________
Head of Department/Function Signature: ___________________________________________
APPROVAL OF PURCHASE REQUEST
_________________________________
Finance & Audit Committe/
______________________________
Director Signature/ Date
Date of Meeting:_____________________
___________________________________
Approved by Governing Body
Date of Meeting:______________________
Cheque
Cash
Bank Overdraft
Invoice issued/ invoice number: ______________________________________
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PROCEDURES AND GUIDELINES FOR THE PURCHASE,
CONTROL AND DISPOSAL OF FIXED ASSETS
Revised May 2014
Issued by the Finance Department
Appendix V
YES
IS ITEM IT EQUIPMENT?
e.g Projectors, Printers,
cameras, Lab equipments,
Network Switches. (Includes:
Laptops, PCs, Notebooks,
iPads, Tablets, iPhones etc.
YES
YES
NO
Value is less than (<)
€1,000, Post to Agresso
Nominal code: 8106
Value is greater than (>)
€1,000, but less than
€3,000, post to Agresso
Nominal Code: 8107
ITEM IS > €3,000
IS ITEM IT EQUIPMENT?
Does Items include any of
the following? Laptops,
PCs, Notebooks, iPads,
Tablets, iPhones etc. (all
moveable assets)
e.g Projectors, Printers,
cameras, Lab equipments,
Network Switches. (Excludes:
Laptops, PCs, Notebooks,
iPads, Tablets)
NO
YES
TOTAL INVOICE IS < €3,000
NO
YES
ITEM IS < €3,000
YES
POST to Agresso
Nominal Code:
B340.
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