BALTIMORE CITY PUBLIC SCHOOLS (CITY SCHOOLS) 535 DEPARTMENT: DEPARTMENT OF GRANTS ADMINISTRATION FINANCE SUBJECT: GRANTS INVENTORY & TAGGING PROCESS (FY 2013) I. PURPOSE: II. CITY SCHOOLS ESSENTIAL: Explain the Grants Inventory & Tagging process to recipients of Federal/State categorical funds to accurately and efficiently report equipment purchases, as required by the Office of Management and Budget (OMB) and the Maryland State Department of Education (MSDE). Essential #5: Resources that Promote High Achievement for Every Student III. GOVERNING POLICY/REGULATORY IMPLICATIONS: A. OMB Circular A-110 – www.whitehouse.gov/omb/circulars B. MSDE Financial Reporting Manual for Maryland Public Schools (Revised 2008) http://www.marylandpublicschools.org/MSDE/divisions/bus_svcs/frm IV. IMPLEMENTATION GUIDELINES: A. The Office of Management and Budget (OMB), a federal agency, issues standards to State and local governments receiving federal grant awards. As a condition of receiving a grant, school districts must comply with all OMB regulations. OMB Circular A-110 describes specific documentation requirements for reporting equipment purchases (to include sensitive items) by recipients using Federal and State categorical funds. 1. OMB Circular A-110 establishes management standards that states that equipment records shall be maintained and include: A description of the equipment Manufacturer’s serial number Source of funding for the purchased equipment (the award number) Acquisition date Location and condition of the equipment Unit acquisition cost. 2. A physical inventory of equipment shall be taken and the results reconciled with equipment records every year. CITY SCHOOLS- SUPPORTING GUIDANCE – GRANTS INVENTORY & TAGGING PROCESS - (FY 2013) PAGE 1 BALTIMORE CITY PUBLIC SCHOOLS (CITY SCHOOLS) 535 DEPARTMENT: DEPARTMENT OF GRANTS ADMINISTRATION FINANCE SUBJECT: GRANTS INVENTORY & TAGGING PROCESS (FY 2013) 3. A control system shall be in effect to ensure adequate safeguards to prevent loss, damage, or theft of equipment. 4. Adequate maintenance procedures shall be implemented to keep equipment in good condition. B. Instructions for Inventory and Tagging Special Note: At the beginning of each grant period, Grant Managers will distribute Inventory Tags to appropriate cost centers managers in order to facilitate the Grant Inventory Process of Tagging equipment purchases. Only cost centers that have indicated equipment purchases within their spending plans and/or budget narratives will receive tags. If a cost center manager amends the original spending plan, he or she should contact the Grant Manager to request Inventory tags. Recipients of federal/state categorical funds (public and non-public schools, Central Offices, and Charter/Transformational schools) are to adhere to the following procedures when purchasing equipment: Acquisition Ordering 1. User enters purchase request into K12 BUY using the correct budget account string (See Schedule A for Grant Inventoriable items). 2. The budget account number will be verified by all individuals approving or processing the requisition. 3. Approved requisition will generate a purchase order (PO) and sent to the vendor. Receiving 1. Upon receipt of purchased items, verify the items received to the purchase order. 2. Inspect all items received. If an item is damaged or missing, contact the vendor. 3. Reminder: Enter the receipt of all items into K12 BUY. Tagging 1. For each inventoriable item received, affix an Inventory Tag to the item. 2. Access the Grant Inventory system found on the Principal’s Dashboard. 3. Locate the purchased item listed within the pre-populated Grant Inventory Report screen and record: The Inventory Tag Number and Date Tagged CITY SCHOOLS- SUPPORTING GUIDANCE – GRANTS INVENTORY & TAGGING PROCESS - (FY 2013) PAGE 2 BALTIMORE CITY PUBLIC SCHOOLS (CITY SCHOOLS) 535 DEPARTMENT: DEPARTMENT OF GRANTS ADMINISTRATION FINANCE SUBJECT: GRANTS INVENTORY & TAGGING PROCESS (FY 2013) Identify the room location where the item is to reside 4. SAVE data prior to exiting the Grant Inventory Report screen. Lost or Stolen Equipment 1. Contact School Police immediately and file a formal police report. 2. Go to the Grant Inventory System and edit the Inventory database to reflect the stolen/loss status of the item. 3. SAVE edited data prior to exiting the Grant Inventory Report screen. 4. Attach copies of Police Reports for all stolen/loss items during the year to the Annual Grant Inventory Report for system filing. Disposals and Transfer of Equipment 1. 2. 3. 4. Access the Grant Inventory System through the Principal’s Dashboard. Print the Grant Disposal / Transfer request form. Complete, sign, and submit the form to the Grant Manager for approval. Upon approval, the Grant Manager shall provide necessary instructions for finalizing action steps in equipment disposal or transfer. Annual Grant Inventory By June 30th of each year, all recipients who purchased inventoriable items must complete a Grant Inventory Report. 1. 2. 3. 4. 5. Access the Grant Inventory System found on the Principal’s Dashboard. Print the Annual Grant Inventory Report for your cost center. Verify the inventory and its location. Sign and date the Grant Inventory Report. Submit the Grant Inventory Report to Grants Administration, Central Office-Room 319. CONTACT INFORMATION: CITY SCHOOLS- SUPPORTING GUIDANCE – GRANTS INVENTORY & TAGGING PROCESS - (FY 2013) PAGE 3 BALTIMORE CITY PUBLIC SCHOOLS (CITY SCHOOLS) 535 DEPARTMENT: DEPARTMENT OF GRANTS ADMINISTRATION FINANCE SUBJECT: GRANTS INVENTORY & TAGGING PROCESS (FY 2013) Name of Contact Person: Phone Number: Contact Email: Pauline D. Edwards, Director 410- 396-8940 pedwards@bcps.k12.md.us Name of Contact Person: Phone Number: Contact Email: Mark Zimmerman, Financial Analyst 410-398-8941 mzimmerman@bcps.k12.md.us CITY SCHOOLS- SUPPORTING GUIDANCE – GRANTS INVENTORY & TAGGING PROCESS - (FY 2013) PAGE 4 SCHEDULE A **Refer to Individual Grant Guidance for allowable costs prior to using Schedule A Equipment and Inventory with a Per Unit Cost of less than $5,000 0402 AUDIO-VISUAL EQUIPMENT Overhead projectors Smartboards Televisions Sound Systems etc. 0403 0404 0405 LAPTOP PORTABLE COMPUTERS PRINTERS AND COPIERS COMPUTERS AND RELATED HARDWARE All computer and computer related equipment that is not a laptop or printer 0406 0407 COMPUTER SOFTWARE MINOR PIECES OF EQUIPMENT 0421 0422 Furniture Phones Gym Equipment Classroom Equipment TEXTBOOKS LIBRARY MATERIALS/BOOKS Equipment and Inventory with a Per Unit Cost of greater than $5,000 0601 CLASSROOM FURNITURE 0602 LIBRARY EQUIPMENT 0603 AUDIO VISUAL EQUIPMENT 0604 DESKTOP WORKSTATIONS 0605 LAPTOP PORTABLE COMPUTERS 0606 HANDHELD COMPUTERS 0607 PRINTERS AND COPIERS 0608 PROJECTORS-FILM AND VIDEO 0609 PLOTTERS 0611 COMPUTERS AND RELATED HARDWARE 0612 COMPUTER SOFTWARE 0631 CAFETERIA EQUIPMENT 0632 TOOLS AND UTENSILS 0641 MINOR PIECES OF EQUIPMENT 0643 VACUUM CLEANERS 0644 LANDSCAPING EQUIPMENT 0653 ATHLETIC EQUIPMENT & SUPPLIES 0658 CELLULAR PHONE EQUIPMENT 0660 OFFICE FURNITURE AND EQUIPMENT 0661 PAGERS 0662 TELEPHONE AND INTERCOMS 0663 RADIOS AND PCS 0664 FAX MACHINES 0665 PERSONAL GROUP LISTENING SYSTEMS 0666 WIRELESS COMMUNICATIONS SYSTEMS 0668 HV/AC SYSTEMS 0669 SECURITY AND ALARM SYSTEMS 0670 SCANNERS 0671 METAL DETECTORS 0672 VIDEO CAPTURE EQUIPMENT 0673 OPTICAL /MARK SENSE SCANNERS 0674 ELECTRONIC SIGNATURE DEVICES CITY SCHOOLS- SUPPORTING GUIDANCE – GRANTS INVENTORY & TAGGING PROCESS - (FY 2013) PAGE 5