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