Alcohol at University Events and Fixed Asset System: Difference between pages

From Appalachian State University Policy Manual
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Policy 106.1
Policy 501.22
 
== Introduction ==
== Introduction ==
1.1 Campus underage drinking and alcohol abuse is a significant national problem resulting in consequences such as assaultive and self-destructive behavior, property damage, and loss of life. Appalachian State University (the "University") is concerned about the harmful effects of illegal and abusive alcohol practices on our campus and in the Boone community. The University is committed to establishing rules and regulations related to alcohol use and to providing appropriate prevention education and alternative activities for students, faculty, staff, alumni and guests. These actions represent a part of the University's comprehensive effort to maintain an environment that supports and encourages wellness, including appropriate decision-making about alcohol use.  
=== Responsibility ===
1.1.1 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.


1.2 The University also recognizes that many choose not to use alcohol for personal, medical, family, religious and other reasons. These people have the right to live, work and learn in an environment that respects and supports abstinence. This document articulates the policies and procedures governing the use or possession of alcohol at the University in order to assist faculty, staff, students, alumni, and guests in planning for and making intelligent, legal decisions regarding alcohol.
=== Function ===
1.2.1 The Fixed Asset System (FAS) was implemented at Appalachian State University 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 Agenc


1.3 Persons seeking clarification or further information should contact the University Police (262-2150), the Office of General Counsel (262-2751), or the Office of Student Development (262-2060).
== Scope ==


== Scope ==
2.1 This policy applies to all faculty, staff, students, and visitors to the campus or non-campus property.


== Definitions  ==
== Definitions  ==
=== ABC Permit ===
:any written or printed authorization, issued by the North Carolina Alcoholic Beverage Control Commission ("ABC Commission") that is valid for a particular location or event.
=== Alcohol or Alcoholic Beverages ===
:with respect to prohibitions stated in this policy, means "any beverage containing at least one-half of one percent (0.5%) alcohol by volume, including malt beverages, unfortified wine, fortified wine, spirituous liquor, and mixed beverages." With respect to provisions of this policy that allow possession or consumption of "alcohol" or "alcoholic beverages", those terms refer to beer or unfortified wine unless an ABC permit allowing service of fortified wine, spirituous liquor and mixed beverages has been issued.
=== Fortified Wine ===
:means any wine, of more than sixteen percent (16%) and no more than twenty-four percent (24%) alcohol by volume, made by fermentation from grapes, fruits, berries, rice, or honey; or by the addition of pure cane, beet, or dextrose sugar; or by the addition of pure brandy from the same type of grape, fruit, berry, rice, or honey that is contained in the base wine and produced in accordance with the regulations of the United States.
=== Malt Beverage ===
:means beer, lager, malt liquor, ale, porter, and any other brewed or fermented beverage containing at least one-half of one percent (0.5%), and not more than fifteen percent (15%), alcohol by volume.
=== Mixed Beverage ===
:means either of the following:
#A drink composed in whole or in part of spirituous liquor and served in a quantity less than the quantity contained in a closed package.
#A premixed cocktail served from a closed package containing only one serving.
=== Public or General Public ===
:means any person other than current employees, students or invited guests. [Invited guests are not members of the "public" or "general public" for purposes of State law and this policy.]
=== Serve ===
:means the act of University employees, contractors, volunteers or agents furnishing, selling, or giving alcoholic beverages to another person or persons.
=== Spirituous Liquor or Liquor ===
:means distilled spirits or ethyl alcohol, including spirits of wine, whiskey, rum, brandy, gin and all other distilled spirits and mixtures of cordials, liqueur, and premixed cocktails, in closed containers for beverage use regardless of their dilution.


=== Tailgating ===
=== Fixed or Capital Assets ===
: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 the Chancellor’s 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.
: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.
 
=== Unfortified Wine ===
:means any wine of sixteen percent (16%) or less alcohol by volume made by fermentation from grapes, fruits, berries, rice, or honey; or by the addition of pure cane, beet, or dextrose sugar; or by the addition of pure brandy from the same type of grape, fruit, berry, rice, or honey that is contained in the base wine and produced in accordance with the regulations of the United States.


== Policy and Procedure Statements  ==
== Policy and Procedure Statements  ==
=== New Equipment ===
The Purchasing Office routes all purchase orders of applicable assets to the FAS 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.


=== General Policy ===
Generally, all capital assets (capitalized and inventory) are tagged. The tag number is kept in the asset record in the Capital Asset Management System.


4.1.1 The University supports and complies with all state and federal laws that pertain to the use of alcohol. Under University policy, it is illegal for any person under the age of 21 to possess or consume alcoholic beverages, or for any person to provide alcohol to an intoxicated person or to anyone under the legal drinking age. Campus rules and regulations, while being consistent with local, state and federal laws, reflect the educational mission of the University. Notwithstanding the foregoing, North Carolina law permits licensed and ABC Permit holders to employ persons eighteen (18) years or older to prepare, serve, dispense or sell any alcoholic beverages, including mixed beverages pursuant to their employment duties (N.C.G.S. § 95-25.5(j)(2)).  
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:


4.1.2 Persons who provide alcoholic beverages to anyone who is not of legal drinking age are in violation of North Carolina law and University policies and may be subject to both criminal prosecution and University disciplinary action. They may also be liable for personal injuries or property damages resulting from acts committed by intoxicated persons, whether underage or otherwise.  
#Buildings (record legal description in asset record),  
#Land (record legal description in asset record),
#Mainframe Software (record description in asset record).


4.1.3 Members of the University community who choose to drink will be held responsible for their behavior while under the influence of alcohol. Loss of control due to intoxication in no way excuses or justifies violation of state law, University regulations, or the rights of others. See  Policy 401.3 Student Abuse of Alcohol and Other Drugs and Policy 602.3 Employee Abuse of Alcohol and Other Drugs in the University Policy Manual and information provided by the Office of Student Conduct.  
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.


4.1.4 Except as otherwise expressly provided in this policy, possession or use of alcoholic beverages on University property is prohibited, unless specifically approved in writing by the Chancellor or the Chancellor's designee (e.g., the Director of Athletics for events falling within his/her jurisdiction, or the appropriate Vice Chancellor for events hosted by University departments, divisions, or entities reporting to that Vice Chancellor), or their respective designees. The Chancellor or the Chancellor’s designee shall pre-approve any event held on campus and establish procedures for approval of alcoholic beverage service, provided, that use of the facility must be approved and scheduled prior to approval of alcohol use for a specific event. The Approval shall be in the form of the “Request for Approval: Events Involving Possession or Consumption of Alcoholic Beverages on Campus”, hereinafter “Request for Approval” (See Alcohol Permission Form).
=== Use of Assets ===
University assets 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:


=== Events Requiring Approval ===
#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


4.2.1 Events requiring approval fall into one of the following categories:
Lending of University property for personal or organizational use by private parties is prohibited.
#Malt beverages and/or unfortified wine will be served but not sold to guests (including members of the public). Neither fortified wine nor spirituous liquor will be served or sold. No ABC Permit shall be necessary for the event.
#A BYOB event, at which individuals may not enter or participate with more than a six-pack of 12 oz containers of beer or wine coolers (72 oz) or 750 ml of unfortified wine. Individuals may not enter or participate with spirituous liquor or fortified wine. No ABC Permit shall be necessary.
#Spirituous liquor and/or fortified wine will be served but not sold to invited guests at a reception, party, or other special occasion held on campus by a third party. The third party seeking to use a University facility for such a special occasion must obtain a Limited Special Occasion Permit issued by the ABC Commission.
#Malt beverages, unfortified wine, or fortified wine will be sold at a single fund-raising event of the University. A Special One-Time Permit issued by the ABC Commission shall be necessary.
#Brown-bagging (allowing each patron to bring up to eight liters of fortified wine or spirituous liquor, or eight liters of the two combined, onto the premises and to consume those alcoholic beverages on the premises) will be permitted at a single fund-raising event of the University. A Special One-Time Permit issued by the ABC Commission shall be necessary.
#Wine, malt beverages, and/or spirituous liquor will be served but not sold to patrons at a ticketed event held to allow the University to raise funds. A Special One-Time Permit issued by the ABC Commission shall be necessary.


=== Legends and Plemmons Student Union ===
=== Safeguarding Assets ===
4.3.1 The use and consumption of alcoholic beverages at Legends or the Plemmons Student Union shall conform to applicable law. Events conducted at Legends or the Plemmons Student Union under the supervision of Student Development staff are not subject to the Request for Approval requirements of this policy.
Management is responsible for implementing procedures for maintaining control over and the safeguarding of assets. Physical security measures over facilities and authorized personnel must be established and documented.


=== Performing Arts Centers ===
=== Yearly Inventory ===
4.4.1 Although State law generally forbids the issuance of a "permit for the sale of malt beverages, unfortified wine, or fortified wine on the campus or property of a public school or college," the statute provides an exception permitting "constituent institutions of The University of North Carolina" to obtain a permit allowing "the sale of beer and wine at performing arts centers located on property owned or leased by the institutions if the seating capacity does not exceed 2,000 seats." The Chancellor has designated the following as performing arts centers for purposes of this statute: The Schaefer Center for the Performing Arts, Rosen Concert Hall, Valborg Theater, and the Turchin Center. Each performing arts center intending to sell malt beverages or unfortified wine must obtain an "On-Premises Malt Beverage Permit" and/or an "On-Premises Unfortified Wine Permit," depending on which alcoholic beverage is to be sold. In addition, spirituous liquor may not be sold at a performing arts center. For events at which an ASU performing arts center will sell malt beverages or unfortified wine pursuant to an On-Premises Malt Beverage Permit or an On-Premises Unfortified Wine Permit, such events are not subject to the Request for Approval requirements of this policy.
Each year, the FAS Office will send to each department a listing of all 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 FAS Office. (See PURCHASING Procedure 5.)


=== Residence Halls ===
=== Department Head Changes ===
4.5.1 Only persons twenty-one (21) years of age or older may possess alcoholic beverages in their own residence hall rooms or in rooms where they are invited guests and the host is at least twenty-one (21) years of age. Housing & Residence Life has adopted restrictions on the amounts of alcoholic beverages that residents who are twenty-one (21) years of age or older may bring into a residence hall or maintain in their residence hall rooms. Guests, regardless of age, may not bring alcoholic beverages into residence halls.
Inventory listings are available to incoming and outgoing department heads upon request so there can be a physical inventory taken and signed by both persons indicating a transfer of responsibility for State property.


=== Yosef Club Hospitality Events ===
=== Separation of Duties ===
4.6.1 The sale, use, and consumption of alcoholic beverages at the Yosef Club Hospitality Events shall conform to applicable law. Because the Yosef Club operates under an ABC permit, a Yosef Club Hospitality Event is not subject to the Request for Approval requirements of this policy
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 ).


=== Athletics Complex at Kidd Brewer Stadium ===
=== Depreciation ===
'''Club Level'''
The University uses the straight-line method of depreciation 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.


4.7.1 Alcoholic beverages (malt beverages and unfortified or fortified wine) will be made available for purchase for individuals over twenty-one (21) years of age on the club level of the Athletics Complex during publicly ticketed events. Appropriate permits must be obtained from the ABC Commission for alcohol to be present during events. A Request for Approval form must be completed prior to any non-football game events.
=== Fixed Asset ===
==== Inventory of Fixed Assets ====


'''Suite Level'''
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.


4.7.2 Suite holders may bring their own unfortified wine, fortified wine, spirituous liquor and malt beverages into their suite for football games. Suite holders will be allowed to access their suites on the Friday prior to home football games by arrangement with Athletics Department staff. No alcohol may be brought into the Athletics Complex on game day. Suite holders are responsible for controlling distribution of alcoholic beverages to their guests and for ensuring that individuals consuming alcohol are over twenty-one (21) years of age.
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.)


=== Responsibilities of Hosts for On-Campus Events Where Alcoholic Beverages are Allowed ===
Inventory Procedure - The following is the procedure for conducting the department inventory with the FAS worksheet:
4.8.1 All University students, employees, units and recognized organizations hosting activities, events, and programs where possession or consumption of alcohol is to be allowed must complete the Request for Approval, unless the event is to be held at Legends, the BICC, or another facility (such as a performing arts center) operating under its own ABC Permit, and comply with the following requirements:  
#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.
#Any participant who consumes alcoholic beverages at such events must produce for University officials, upon request, a valid driver's license or other photographic identification that reflects the person's age.
#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.
#All recognized University clubs, organizations, departments, and officially sanctioned activities must abide by all laws and policies of the State of North Carolina and the University.
#Items not on the inventory list should be added, noting the FAS number (if available), description, location, manufacturer, serial number, and condition.
#Hosts must ensure that only individuals twenty-one (21) years of age possess or consume alcoholic beverages and that intoxicated individuals are not served alcohol. Also, only persons eighteen (18) years of age or older may be employed to serve, dispense or sell alcoholic beverages, including mixed beverages, pursuant to their employment duties.
#Individuals may not enter or participate in a BYOB event on campus with more than a six-pack of 12 oz containers of beer or wine coolers (72 oz) or 750 ml of unfortified wine. Neither spirituous liquor nor fortified wine is permitted at a BYOB event. Facility managers may adopt more stringent limitations for specific events.
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.
#Except as otherwise required by law, regulation or ordinance, no University student or employee shall be denied access to any benefit or opportunity that the University provides on the basis of age. The University wishes to ensure that no University student or employee shall be prohibited from attending an event or participating fully in the program benefits offered, within the limits of the law, solely on the basis of his or her age. University units and recognized organizations are responsible for arranging supervision of an event where alcohol is served to assure access for all eligible participants, and that no underage consumption of alcoholic beverages occurs.
#Drinking games or other activities that encourage excessive consumption of alcohol will not be tolerated and are prohibited.
#Alternative beverages must be available at each event in sufficient quantities for those participants who cannot legally drink and for those who choose not to drink alcoholic beverages.
#A sufficient amount of food products (based upon number of participants) must be available at all times.
#Adequate restroom facilities are required and must be in close proximity to these events.
#A copy of the completed Request for Approval must be delivered to the University Police at least seventy-two (72) hours in advance. When the nature and size of the event require greater than normal staffing on a given date, as determined in the sole discretion of the University Police Chief or that official's designee, the sponsor or host will be required to pay the expense of University Police officers to be in attendance.
#It is the responsibility of the University departments as well as the organizations' sponsors and/or advisors to inform their constituents of North Carolina law and University Policy in regard to events where alcohol is allowed. It is also the responsibility of sponsors to recognize their individual and/or group liability if violations of state law or University policy occur.
#Non students and/or guests of members of the community are subject to all state laws and University policies while on University premises. Failure to abide by the laws and policies may result in a state citation and/or appropriate disciplinary action by the University.
#Except as otherwise specified herein, this policy applies to all on-campus University functions at which alcohol is served or consumed, including faculty, staff, student, athletic, alumni, and other University events.


4.8.2 The Chancellor or the Chancellor’s designee may supplement these requirements upon assessment of the special circumstances of a specific event.
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.


=== Advertisement/Solicitation for Events Involving Alcoholic Beverages On-or Off-Campus ===
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.


4.9.1 All University units and recognized organizations that advertise events or activities where alcoholic beverages will be consumed will adhere to the following requirements:
The form must be signed by the department head and appropriate Vice Chancellor accompanied by an investigation report completed by the University Police. The FAS Office will compare these items against assets which appear as additions to the inventory worksheets of other departments. 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 Chief Fiscal Officer.
:As stated above, if an event at which alcoholic beverages are sold is open to the general public, an ABC Permit issued by the North Carolina ABC Commission is required. Advertisement of such events in publicly accessible media will designate which alcoholic beverages may be sold pursuant to the appropriate ABC Permit;
:Drinking will not be promoted or glamorized;
:Advertisements will clearly support the 21 year old legal age limit as established by North Carolina law;
:When advertising events where alcohol will be consumed, only the theme or the purpose of the event is to be emphasized. While the availability of alcoholic beverages at the event may be stated, it is not to be emphasized. Announcements for an approved BYOB event must specify the limitations on alcohol that may be brought into the facility (e.g., a six-pack of 12 oz containers of beer or wine coolers (72 oz) or 750 ml of unfortified wine);
:Each department within the University that engages in advertisement and sponsorship of clubs and organizations will be responsible for understanding and implementing this policy; and
:Each department will establish a mechanism for review of alcohol advertising and will assure that guidelines are met.


=== Special Provisions Concerning Tailgating ===
Stolen Assets - If items are 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.


4.10.1 Tailgating at University events, including tailgating involving alcoholic beverages, may be conducted only in accordance with the University’s Tailgating Policy (Policy Manual #106.2).  This policy specifies the locations, times, and other conditions under which tailgating is permitted.
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.


4.10.2 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.
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).


=== Special Provisions Concerning Tailgating ===
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.


4.10.1 Tailgating at University events, including tailgating involving alcoholic beverages, may be conducted only in accordance with the University’s Tailgating Policy (Policy Manual #106.2).  This policy specifies the locations, times, and other conditions under which tailgating is permitted.
Fixed Asset System Questions - Any questions concerning the FAS should be directed to the FAS Office, telephone number 262-2636.


4.10.2 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.
==== Capital Assets Management System Procedures ====


=== Sanctions ===
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.
4.11.1 Individuals who fail or refuse to comply with the requirements of this policy may be subject to legal sanctions and/or University discipline, as appropriate.


== Additional References ==
== Additional References ==
:[http://policy.appstate.edu/images/6/66/Alcohol_Permission_Form.pdf Alcohol Permission Form]
:[http://policy.appstate.edu/Tailgating Tailgating Policy (Policy 106.2)]
:[http://policy.appstate.edu/Student_Abuse_of_Alcohol_and_Other_Drugs[Student Abuse of Alcohol and Other Drugs (Policy 401.3)]
:[http://policy.appstate.edu/Employee_Abuse_of_Alcohol_and_Other_Drugs Employee Abuse of Alcohol and Other Drugs (Policy 602.3)]


== Authority ==
== Authority ==
#North Carolina General Statutes, §§ 18B 101, et.seq., § 95-25.5(j)(2)
 
#North Carolina Administrative Code, Chapter 4, § 02S.0205
#Town of Boone, NC Code of Ordinances, Title XII: General Offenses, Chapter 130, § 130.15; § 130.16, § 130.17, § 130.18, and § 130.99.


== Contact Information ==
== Contact Information ==




== Original Effective Date ==
== Effective Date ==
:July 16, 2009


== Revision Dates ==
== Revision Dates ==
:December 5, 2012
[[Category:Contents]]
[[Category:Governance and Administration]]
[[Category:Drugs and Alcohol]]

Revision as of 21:36, 23 November 2011

Policy 501.22

Introduction

Responsibility

1.1.1 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.

Function

1.2.1 The Fixed Asset System (FAS) was implemented at Appalachian State University July 1, 1979, in order to more effectively control those assets owned by the University. The function of this system is to:

  1. 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.
  2. Comply with requirements of the State of North Carolina that tangible, long lived assets be accounted for through an inventory control system.
  3. Deter theft and aid in tracking property which has disappeared.
  4. Facilitate transfer of equipment to fill a requirement on campus in lieu of procuring new equipment.
  5. Provide data to departments which will aid in better utilization of equipment.
  6. Determine the rate of depreciation on equipment for the purpose of calculating the University's overhead rate to Federal Agenc

Scope

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.

Policy and Procedure Statements

New Equipment

The Purchasing Office routes all purchase orders of applicable assets to the FAS 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:

  1. Provide an accurate method of identifying individual assets,
  2. Aid in the taking of physical inventory,
  3. Control the location of all physical assets,
  4. Aid in maintenance of fixed assets, and
  5. Provide a common ground of communication for both the accounting department and the assets' users.

Generally, all capital assets (capitalized and inventory) are tagged. The tag number is kept in the asset record in the Capital Asset Management System.

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:

  1. Buildings (record legal description in asset record),
  2. Land (record legal description in asset record),
  3. Mainframe Software (record description in asset record).

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.

Use of Assets

University assets 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:

  1. Relocation is temporary
  2. Relocation purpose is for the conduct of University business by a University employee
  3. Property, while relocated, will be adequately protected from loss and damage
  4. Head of the administrative unit to which the property is assigned must approve the relocation
  5. Absence of the property, while relocated, will not hinder normal, on-campus operations

Lending of University property for personal or organizational use by private parties is prohibited.

Safeguarding Assets

Management is responsible for implementing procedures for maintaining control over and the safeguarding of assets. Physical security measures over facilities and authorized personnel must be established and documented.

Yearly Inventory

Each year, the FAS Office will send to each department a listing of all 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 FAS Office. (See PURCHASING Procedure 5.)

Department Head Changes

Inventory listings are available to incoming and outgoing department heads upon request so there can be a physical inventory taken and signed by both persons indicating a transfer of responsibility for State property.

Separation of Duties

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

The University uses the straight-line method of depreciation 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

Inventory of Fixed Assets

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.

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.)

Inventory Procedure - The following is the procedure for conducting the department inventory with the FAS worksheet:

  1. 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.
  2. 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.
  3. Items not on the inventory list should be added, noting the FAS number (if available), description, location, manufacturer, serial number, and condition.

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.

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.

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.

The form must be signed by the department head and appropriate Vice Chancellor accompanied by an investigation report completed by the University Police. The FAS Office will compare these items against assets which appear as additions to the inventory worksheets of other departments. 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 Chief Fiscal Officer.

Stolen Assets - If items are 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.

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.

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).

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.

Fixed Asset System Questions - Any questions concerning the FAS should be directed to the FAS Office, telephone number 262-2636.

Capital Assets Management System Procedures

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

Authority

Contact Information

Effective Date

Revision Dates

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