X hits on this document

PDF document

EQUIPMENT PROCEDURES MANUAL - page 51 / 86

256 views

0 shares

0 downloads

0 comments

51 / 86

NCCCS EQUIPMENT MANUAL

COLLEGE INTERNAL EQUIPMENT AUDIT PROCEDURES

  • 1.

    A complete internal inventory audit of major equipment must be conducted during each fiscal year by each college in the Community College System. The internal audit will be due in the Community College System Office by August 1st of each fiscal year.

  • 2.

    Standard report forms NCCCS 4-13, (Program Report - Internal Equipment Audit), must be used by each college for conducting and reporting equipment audit results to the Administrative and Facility Services Section. While it is not mandatory for the NCCCS 4-13 forms to be typed, it is essential that they be neat, legible and reproducible. This report should have one sheet per program.

  • 3.

    The original of the completed form will be submitted to the Administrative and Facility Services Section at the conclusion of the internal audit. A cover letter must be submitted with the program inventory forms with the signatures of the college individual responsible for the inventory and the President, or designee.

  • 4.

    Records will be maintained in the Administrative and Facility Services Section to insure that an internal inventory is conducted annually by each college. A college may choose to conduct a complete inventory more than one time a year.

  • 5.

    The Administrative and Facility Service Section will review the inventory reports and take appropriate follow-up action. The Vice President for Business & Finance must approve any recommendations of financial adjustments because of excessive losses, poor security, etc. Included in the report prepared by the Administrative and Facility Services Section will be a summary of items reported by the institution on the NCCCS 4-13 form as lost or stolen and those items with an Action Code 5 reported on the institutions deletions report. The Administrative and Facility Services Section will take steps to ensure that items reported on college internal audit reports, and on the deletions report, will not be duplicated in the summary reports.

  • 6.

    The Administrative and Facility Services Section will provide a copy of the summary report reflecting the findings of the college’s internal audit report to each of the following offices/persons: the State Auditor’s Office, the chairperson of the college’s board of trustees, the college president, the chief business official, and to the Vice President for Business & Finance at the Community College System Office.

7. Any remarks worthy of notation should be entered in the “comments” section of the NCCCS 4-13 form. The individual conducting the inventory may wish to make a statement concerning strengths or weaknesses of a specific program area. Any item of equipment that has previously been reported missing and is found during the annual audit should be noted in the “comments” section and re-entered into equipment inventory records.

45

Oct.2001

Document info
Document views256
Page views256
Page last viewedSat Dec 10 09:40:56 UTC 2016
Pages86
Paragraphs2283
Words13919

Comments