Fixed Asset System and Tailgating: Difference between pages

Revision as of 20:07, 15 March 2012

Policy 106.3

Introduction

Scope

2.1 This policy applies to all faculty, staff, students, as well as visitors to the campus or non-campus property.

Definitions

Tailgating

Tailgating is defined as parking in a designated location or area and/or setting up non- permanent facilities (such as tents and tables) to consume food and beverages prior to an officially sanctioned University event to which the public is invited and the event has been approved for tailgating. If the Chancellor or his designee pre-approves the consumption of alcohol for a specific tailgating event, only malt beverages and unfortified wine may be consumed by individuals twenty-one (21) years of age or older.

Policy and Procedure Statements

Conduct

4.1.1 Individuals attending events at Appalachian State University are expected to conduct themselves in a manner respectful of the nature and character of the university. Persons acting in a disruptive, disrespectful or disorderly manner may be asked to leave the premises or be subject to citation. Students may also be charged with a violation of the Code of Student Conduct.

4.1.2 APPALACHIAN STATE UNIVERSITY DOES NOT SANCTION THE CONSUMPTION OR POSSESSION OF ALCOHOLIC BEVERAGES BY UNDERAGE PERSONS; NOR DOES IT SANCTION THE VIOLATION OF FEDERAL, STATE OR LOCAL LAW.

Tailgating Areas/Times

4.2.1 Tailgating with food and non-alcoholic beverages is permitted on all areas of campus.

4.2.2 Possession and consumption of alcoholic beverages while tailgating will be permitted in the following areas, or those parking lots adjacent to the facilities listed below, unless otherwise stipulated by the University Administration:

Broyhill Music Building Lot	Chemistry and Physics (CAP) Lot
Champions Lot	Duck Pond Field
Durham Park	East Stands Lot
Edwin Duncan Hall Lot	Farthing Auditorium Lot
Greenwood Lot	Holmes Center Lot
John Thomas Hall Lot	Justice/Coltrane Halls Lots
Katharine Harper Hall Lot	Legends Lot
Raley Lot	Rivers Street Parking Deck
South Lot	Stadium Lot
Student Recreation Center Lot	University Drive Parking Spaces
New Parking Deck next to the Carol Grotnes Belk Library and Information Commons

4.2.3 THE ABOVE DESIGNATED AREAS ARE THE ONLY LOCATIONS APPROVED FOR TAILGATING WITH ALCOHOL. Consumption of alcohol outside designated areas and/or time periods constitutes a violation of Appalachian State University tailgating policy. Violators are subject to prosecution under the Appalachian State University Code of Student Conduct, the laws of The Town of Boone, and/or the laws of the State of North Carolina.

4.2.3.1 Alcohol consumption will not be permitted in any area during or after the game.

4.2.3.2 Tailgating is limited to directly behind your parked vehicle. Roadways cannot be blocked for any reason and more than one parking spot cannot be used.

4.2.3.3 Motor homes will not be allowed to park in campus parking lots the night before a game.

4.2.3.4 Tailgating sites will not open prior to 9:00 A.M. before the official beginning of the event.

4.2.3.5 Tailgating will not be permitted during the event.

Consumption of Alcohol

4.3.1 Consistent with North Carolina State Law, only malt beverages and unfortified wine may be possessed or consumed. Spirituous liquor (including mixed drinks) is NOT permitted.

4.3.2 Kegs and other common containers are not allowed at any time.

4.3.3 Glass containers are not allowed.

4.3.4 Drinking games, including, but not limited to, beer pong, and the use of devices intended to accelerate the consumption of alcohol, including, but not limited to, funnels or beer bongs, are prohibited.

4.3.5 Any participant who consumes alcoholic beverages at such events must be able to produce a valid driver’s license or other photo ID that reflects the person’s age upon request.

4.3.6 Consumption of alcoholic beverages is prohibited on any other part of the campus or on public streets that run through or are adjacent to the campus.

4.3.7 Consumption of alcoholic beverages may begin no more than 3 ½ hours before the starting time of the event. Consumption of alcoholic beverages after commencement of the event is prohibited. (Possession and Use of Alcoholic Beverages)

Consumption and Preparation of Food

4.4.1 No food may be sold without proper University permit (either Food Services and/or Athletics).

4.4.2 Propane and charcoal grills are the only permissible sources of heat for cooking. Burned coals and/or residue from cooking may not be permitted to make contact with the paved surface of the parking lot. Hot coals must be completely extinguished with water prior to leaving the tailgating site.

4.4.3 Open flame fires, including fire pits, are prohibited.

Trash

4.5.1 All groups and individuals participating in tailgating are responsible for proper disposal of their trash and other debris such as charcoal. Recycling is strongly encouraged.

4.5.2 Trash containers will be provided throughout campus.

Solicitation

4.6.1 No sales activities are allowed on the Appalachian State University campus, including any/all tailgating areas, without permission from the appropriate University office, i.e. Athletics and/or Center for Student Involvement and Leadership. (Facility Use Policy)

4.6.2 Only Appalachian State University Athletics or their designated representatives will be allowed to sell merchandise at athletics events.

Structures

4.7.1 No permanent or semi-permanent structures may be constructed or placed for any activity on University grounds except by authority of the Vice Chancellor for Business Affairs or the Vice Chancellor for Student Development. (Facility Use Policy)

Smoking Policy

4.8.1 Smoking is not allowed inside Kidd Brewer Stadium or within 50 ft. of any university facility.

4.8.2 If smoking in a designated area, smoking residue must be placed in appropriate receptacles. (Smoking Policy)

@@ Line 1: / Line 1: @@
-Policy 501.17
+Policy 106.3
 == Introduction ==
-=== Function ===
-.2.1 The Fixed Asset System (FAS) was implemented at Appalachian State University on July 1, 1979, in order to more effectively control those assets owned by the University. The function of this system is to:
-#Account for lost or damaged property due to fire, flood or other disaster. This kind of information may be essential in obtaining replacement funds or collecting insurance coverage.
-#Comply with requirements of the State of North Carolina that tangible, long lived assets be accounted for through an inventory control system.
-#Deter theft and aid in tracking property which has disappeared.
-#Facilitate transfer of equipment to fill a requirement on campus in lieu of procuring new equipment.
-#Provide data to departments which will aid in better utilization of equipment.
-#Determine the rate of depreciation on equipment for the purpose of calculating the University's overhead rate to Federal Agency.
 == Scope ==
-=== Responsibility ===
+.1 This policy applies to all faculty, staff, students, as well as visitors to the campus or non-campus property.
-.1.1 The responsibility for equipment control, or the Capital Assets System, has been assigned to the Fixed Assets Office, a Division of the Controller's Office. The telephone numbers for assistance and information are 262-2636 or 262-2500.
 == Definitions  ==
-=== Fixed or Capital Assets ===
-:are defined as those tangible items generally costing $5,000 or more including taxes, shipping, and other costs to make the equipment operative and having an estimated useful life of more than one year. Additionally, purchased intangible assets such as computer software, patents, trademarks, copyrights, web sites, easements, and other intangibles costing more than $100,000 are also capitalized as assets according to policy set forth by the Governmental Accounting Standards Board (GASB) Statement 51 and Office of the State Controller (OSC) guidelines if the assets have a useful life of more than one year. Internally developed software is also considered a capital asset if applicable costs exceed the materiality threshold set by OSC.
-=== Non-Capital Assets ===
+=== Tailgating ===
-:are defined as those tangible items purchased for under $5,000 and having an estimated useful life of more than one year.  Although these items are not tracked in the Fixed Assets System, they are still University owned assets subject to this Policy.
+:Tailgating is defined as parking in a designated location or area and/or setting up non- permanent facilities (such as tents and tables) to consume food and beverages prior to an officially sanctioned University event to which the public is invited and the event has been approved for tailgating. If the Chancellor or his designee pre-approves the consumption of alcohol for a specific tailgating event, only malt beverages and unfortified wine may be consumed by individuals twenty-one (21) years of age or older.
 == Policy and Procedure Statements  ==
-=== New Equipment ===
-.1.1 The Purchasing Office routes all purchase orders of applicable assets to the Fixed Assets Office, where an equipment control record is prepared and sent along with a numbered decal to the Central Warehouse. Warehouse personnel apply the decal before forwarding the equipment to the department which placed the order, or in some cases will tag the items after they are assembled by departmental personnel. Maintaining a positive identification of assets is the primary purpose of tagging. Tagging is important to:
-#Provide an accurate method of identifying individual assets,
-#Aid in the taking of physical inventory,
-#Control the location of all physical assets,
-#Aid in maintenance of fixed assets, and
-#Provide a common ground of communication for both the accounting department and the assets' users.
-.1.2 Generally, all capital assets (capitalized and inventory) are tagged. The tag number is kept in the asset record in the Capital Asset Management System.
+=== Conduct ===
+.1.1 Individuals attending events at Appalachian State University are expected to conduct themselves in a manner respectful of the nature and character of the university. Persons acting in a disruptive, disrespectful or disorderly manner may be asked to leave the premises or be subject to citation. Students may also be charged with a violation of the Code of Student Conduct.
+.1.2 '''APPALACHIAN STATE UNIVERSITY DOES NOT SANCTION THE CONSUMPTION OR POSSESSION OF ALCOHOLIC BEVERAGES BY UNDERAGE PERSONS; NOR DOES IT SANCTION THE VIOLATION OF FEDERAL, STATE OR LOCAL LAW.'''
+=== Tailgating Areas/Times ===
+.2.1 Tailgating with food and non-alcoholic beverages is permitted on all areas of campus.
+.2.2 Possession and consumption of alcoholic beverages while tailgating will be permitted in the following areas, or those parking lots adjacent to the facilities listed below, unless otherwise stipulated by the University Administration:
+{|
+|Broyhill Music Building Lot
+|Chemistry and Physics (CAP) Lot
+|-
+|Champions Lot
+|Duck Pond Field
+|-
+|Durham Park
+|East Stands Lot
+|-
+|Edwin Duncan Hall Lot
+|Farthing Auditorium Lot
+|-
+|Greenwood Lot
+|Holmes Center Lot
+|-
+|John Thomas Hall Lot
+|Justice/Coltrane Halls Lots
+|-
+|Katharine Harper Hall Lot
+|Legends Lot
+|-
+|Raley Lot
+|Rivers Street Parking Deck
+|-
+|South Lot
+|Stadium Lot
+|-
+|Student Recreation Center Lot
+|University Drive Parking Spaces
+|-
+|New Parking Deck next to the Carol Grotnes Belk Library and Information Commons
+|}
+.2.3 '''THE ABOVE DESIGNATED AREAS ARE THE ONLY LOCATIONS APPROVED FOR TAILGATING WITH ALCOHOL. Consumption of alcohol outside designated areas and/or time periods constitutes a violation of Appalachian State University tailgating policy. Violators are subject to prosecution under the
+Appalachian State University Code of Student Conduct, the laws of The Town of Boone, and/or the laws of the State of North Carolina.'''
+.2.3.1 Alcohol consumption will not be permitted in any area during or after the game.
+.2.3.2 Tailgating is limited to directly behind your parked vehicle. '''Roadways cannot be blocked for any reason and more than one parking spot cannot be used.'''
+.2.3.3 Motor homes will not be allowed to park in campus parking lots the night before a game.
-.1.3 Some assets are not tagged. The asset number is still recorded in the system, but not physically attached to the asset. A description of the property is recorded, including address and plat location found in the Register of Deeds. Items not needing a tag are:
+.2.3.4 <u>Tailgating sites will not open prior to 9:00 A.M. before the official beginning of the event.</u>
-#Buildings (record legal description in asset record),
-#Land (record legal description in asset record),
-#Mainframe Software (record description in asset record).
-.1.4 Tags are generally placed in the same location on each similar type asset. If possible, the tags should be accessible for viewing. Tags should be placed where the number can be seen easily and identified without disturbing the operation of the item. This aids in taking inventory.
+.2.3.5 Tailgating will not be permitted during the event.
-.1.5. The Department Head is responsible for the management and oversight of non-capital equipment assets to ensure that they are properly used and maintained for the intended business purposes.
+=== Consumption of Alcohol ===
-=== Use of Assets ===
+.3.1 Consistent with North Carolina State Law, <u>only malt beverages and unfortified wine may be possessed or consumed. Spirituous liquor (including mixed drinks) is NOT permitted.</u>
-.2.1 University assets, both capital and non-capital, are property of Appalachian State University. Custody, control, and use of this equipment must be in accordance with University policy. As a general rule, removal of University equipment, furnishings, and similar property from campus is not permitted. Specific exceptions may be made when all of the following conditions are met:
-#Relocation is temporary
-#Relocation purpose is for the conduct of University business by a University employee
-#Property, while relocated, will be adequately protected from loss and damage
-#Head of the administrative unit to which the property is assigned must approve the relocation
-#Absence of the property, while relocated, will not hinder normal, on-campus operations
-.2.2 Lending of University property for personal or organizational use by private parties is prohibited.
+.3.2 Kegs and other common containers are not allowed at any time.
-=== Safeguarding Assets ===
+.3.3 Glass containers are not allowed.
-.3.1 Management is responsible for implementing procedures for maintaining control over and the safeguarding of both capital and non-capital assets. Physical security measures over facilities and authorized personnel must be established and documented.
-=== Yearly Inventory ===
+.3.4 Drinking games, including, but not limited to, beer pong, and the use of devices intended to accelerate the consumption of alcohol, including, but not limited to, funnels or beer bongs, are prohibited.
-.4.1 Each year, the Fixed Assets Office will send to each department a listing of all capital assets for which that department is responsible. The department will be required to make a physical count of those assets, noting any differences. Also, in case of any disposition of assets; i.e., transferred, traded, stolen, or destroyed, the proper procedures should be followed in notifying the Fixed Assets Office.
-.4.2 The Department Head is responsible for the management and inventory control over non-capital equipment assets.  It is recommended that departments maintain internal inventories and conduct annual inspections for non-capital assets, especially for those that are susceptible to being lost or stolen. Methods for tracking items may vary in substance and form for each department.
+.3.5 Any participant who consumes alcoholic beverages at such events <u>must be able to produce a valid driver’s license or other photo ID that reflects the person’s age</u> upon request.
-=== Significant Change of Events ===
+.3.6 Consumption of alcoholic beverages is prohibited on any other part of the campus or on public streets that run through or are adjacent to the campus.
-.5.1 If a significant change of events take place such as change in a department head, moving a department or function from one building to another, moving equipment from one location to an offsite location, the transfer of significant assets from a third party, or a natural disaster such as a fire or flood, consideration should be made to perform interim physical inventories at the time of the change event. This is a management decision at the departmental level and should be based on risk factors such as likelihood of assets becoming misplaced, not transferred, or stolen. Fixed Assets personnel will provide an inventory report upon request for this type of change event.
-=== Separation of Duties ===
+.3.7 Consumption of alcoholic beverages may begin no more than 3 ½ hours before the starting time of the event. Consumption of alcoholic beverages '''after''' commencement of the event is '''prohibited'''. ([http://policy.appstate.edu/Possession_and_Use_of_Alcoholic_Beverages Possession and Use of Alcoholic Beverages])
-.6.1 Fixed asset responsibilities should be distributed among several positions. This separation is necessary for adequate internal control. The Controller has the custodial and supervisory duties of the system. He/she assigns both supervisory and clerical positions to control the assets. The Fixed Asset Officer makes the entries in the system. He/she also issues tags for assets and records the assets in the system. A separate employee in the Purchasing area receives the assets and checks them in and personnel in this area also affix the fixed assets tag to the items. Departmental personnel, who are separate from the above mentioned positions perform the annual inventory. After inventory, these positions research any missing assets. The responsible departmental supervisor approves the Physical Inventory Worksheets before the Fixed Asset Officer makes any changes to the Capital Assets Management System (see Transferring Assets).
-=== Depreciation ===
+=== Consumption and Preparation of Food ===
-.7.1 The University uses the straight-line method of depreciation for capital assets using the half-year convention and an assumed salvage value of zero. Straight-line is a time-based method used when the service life of an asset is affected primarily by the passage of time. A useful life is assigned to each asset class based on historical information, industry data, and/or other factors and falls within a range set forth by the Office of the State Controller. The useful life assigned to each class is assessed annually and adjusted as needed to more accurately reflect actual useful lives of each asset class.
-=== Fixed Asset ===
+.4.1 No food may be sold without proper University permit (either Food Services and/or Athletics).
-.8.1 Inventory of Fixed Assets
-.8.1.1 Annual Physical Inventory - The Fixed Asset System (FAS) is a system of control over the location, condition, and disposition of fixed assets. Therefore, the State Auditor's Office requires each agency to take an annual physical inventory of those assets.
+.4.2 Propane and charcoal grills are the only permissible sources of heat for cooking. Burned coals and/or residue from cooking may not be permitted to make contact with the paved surface of the parking lot. Hot coals must be completely extinguished with water prior to leaving the tailgating site.
-.8.1.2 University Department Inventory - Each University department is responsible for completing a yearly inventory of those assets assigned to that department. At an appointed time, worksheets listing each department's assets will be distributed (Fixed Asset System Form 090.)
+.4.3 Open flame fires, including fire pits, are prohibited.
-.8.1.3 Inventory Procedure - The following is the procedure for conducting the department inventory with the FAS worksheet:
+=== Trash ===
-#For each item on the FAS worksheet which is on hand, enter a checkmark in the comments column. Any changes for the building room number location should be entered in the comments column.
-#If items on the worksheet cannot be located, enter "missing" in the comments column and prepare a Movable Equipment - Notice of Disposal or Change in Location form for each missing item.
-#Items not on the inventory list should be added, noting the FAS number (if available), description, location, manufacturer, serial number, and condition.
-.8.1.4 The FAS worksheet and disposal forms should be returned no later than May 31 of the year of the inventory to the Fixed Asset Office, located in the Business Affairs Annex Building, on State Farm Road. Questions concerning inventory should be directed to the Fixed Asset System Officer, telephone number 262-2636.
+.5.1 All groups and individuals participating in tailgating are responsible for proper disposal of their trash and other debris such as charcoal.
+Recycling is strongly encouraged.
-.8.1.5 Assets Traded or Sold - Assets traded or sold between departments must be reported to the FAS Office through the use of the Movable Equipment - Notice of Disposal or Change in Location form. Assets traded or sold to other agencies must have prior approval from the FAS Office and the State Surplus Property Officer.
+.5.2 Trash containers will be provided throughout campus.
-.8.1.6 Missing Assets - For each asset on the FAS worksheet which cannot be located, enter "missing" in the comments column and prepare a Movable Equipment - Notice of Disposal or Change in Location form for each missing item.  If there is suspicion that an asset was stolen, see policy 4.8.1.8.
+=== Solicitation ===
-.8.1.7 The form must be signed by the department head. Even though an item is reported missing, it will remain on that department's inventory listing until found or for two years. Items not located at the end of this two year period will be written off after obtaining approval from the Vice Chancellor for Business Affairs (Chief Financial Officer).
+.6.1 No sales activities are allowed on the Appalachian State University campus, including any/all tailgating areas, without permission from the appropriate University office, i.e. Athletics and/or Center for Student Involvement and Leadership.  ([http://policy.appstate.edu/Facility_Use Facility Use Policy])
-.8.1.8 Stolen Assets - If items are suspected or known to be stolen, notify the University Police to report the theft and request a copy of their investigation report. Then notify the FAS Office by completing the Movable Equipment - Notice of Disposal or Change in Location form. The form must be signed by the department head and appropriate Vice Chancellor, accompanied by an investigation report and forwarded to the FAS Office.
+.6.2 Only Appalachian State University Athletics or their designated representatives will be allowed to sell merchandise at athletics events.
-.8.1.9 Damaged Or Destroyed Assets - Assets damaged beyond use should be reported to the FAS Office through the use of the Movable Equipment - Notice Of Disposal Or Change In Location Form. Two persons from the Physical Plant and/or the Central Warehouse and/or the FAS Office will verify that the item is damaged beyond repair and should be scrapped.
+=== Structures ===
-.8.1.10 Disposal Forms Filed - The FAS Officer photocopies each lost/stolen disposal form and accompanying reports. The forms are then filed numerically by the department's assigned department number (org code).
+.7.1 No permanent or semi-permanent structures may be constructed or placed for any activity on University grounds except by authority of the Vice Chancellor for Business Affairs or the Vice Chancellor for Student Development.  ([http://policy.appstate.edu/Facility_Use Facility Use Policy])
-.8.1.11 Yearly Report - The FAS Officer sends a report to the Chancellor, all Vice Chancellors, Associate Vice Chancellor for Fiscal Operations, Director of Purchasing, Director of Office of Internal Audits, and Controller, indicating total assets lost/stolen for the year.
+=== Smoking Policy ===
-.8.1.12 Fixed Asset System Questions - Any questions concerning the FAS should be directed to the FAS Office, telephone number 262-2636.
+.8.1 Smoking is not allowed inside Kidd Brewer Stadium or within 50 ft. of any university facility.
-=== Capital Assets Management System Procedures ===
+.8.2 If smoking in a designated area, smoking residue must be placed in appropriate receptacles. ([http://policy.appstate.edu/Smoking_on_University_Property Smoking Policy])
-.9.2.1 Recording Fixed Assets - All additions and disposals of fixed assets must be recorded in the Capital Asset Management System by the end of the accrual period each year. Detailed instructions on these and other system procedures are included in the Capital Assets Manual. This manual is primarily used by the Fixed Assets Officer, who is responsible for all changes to the Capital Asset Management System. The Capital Asset Management System is balanced to Banner Finance by the end of the accrual period and before the submission of the CAFR reports and Financial statements. This is important in order to maintain accuracy of reporting.
 == Additional References ==
@@ Line 110: / Line 123: @@
 == Contact Information ==
-:Fixed Assets Office: 262-2636 or 262-2500.
-== Original Effective Date ==
+== Effective Date ==
 == Revision Dates ==
-:January 5, 2010
-:January 5, 2011
-:February 17, 2012
-:May 31, 2016
-:April 11, 2017
-[[Category:Contents]]
-[[Category:Business Operations]]
-[[Category:Accounting]]