RD Instruction 2024-H

Table of Contents

Page 1

PART 2024 - PROPERTY AND SUPPLY

Subpart H - Custody, Control, Utilization, and Disposal of

Personal Property

## [TABLE OF CONTENTS]{.underline}

[Sec]{.underline}. [Page]{.underline}

2024.351 Scope. 1

2024.352 Definitions. 1

2024.353 Designations. 3

\(a\) Agency Property Management Officer (APMO). 3

\(b\) Property Management Officer (PMO) for Field Offices. 3

\(c\) Accountable Property Officer (APO) for St. Louis

and National Office. 3

> \(d\) Accountable Property Officer (APO).
>
> \(e\) Property Custodian (PC). 3

2024.354 \[Reserved\] 3

2024.355 Responsibilities. 4

\(a\) Employees. 4

\(b\) Property Custodian (PC). 4

\(c\) Accountable Property Officer (APO). 4

\(d\) Property Management Officer (PMO). 4

\(e\) State Directors. 5

\(f\) Agency Property Management Officer (APMO). 5

2024.356 Property Utilization. 6

\(a\) Use Standards. 6

\(b\) Reporting Excess Personal Property for

Field Offices. 6

\(c\) Requesting Excess Personal Property for St. Louis

Offices. 7

\(d\) Requesting Excess Personal Property. 7

\(e\) Office Machine Repair. 8

2024.357 Unofficial or Unauthorized Use of Personal Property. 8

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RD Instruction 2024-H

Table of Contents

Page 2

[Sec]{.underline}. [Page]{.underline}

2024.358 Inventory Routines. 8

\(a\) Physical Inventories. 8

\(b\) Reconciliation of Personal Property Records

and Physical Inventories. 10

2024.359 Inventory file. 10

2024.360 Lost, Stolen, Damaged, Destroyed or Unserviceable

Property. 10

\(a\) Report Requirements. 10

\(b\) Obsolete or Unserviceable Property. 10

\(c\) Lost or Stolen Property. 11

\(d\) Damaged or Destroyed Property. 12

\(e\) Review of Form AD-112 by the PMO. 13

\(f\) Determination of Employee Liability. 13

\(g\) PMO Authority and Review of Reports. 14

\(h\) Payment for Lost, Stolen, Damaged or Destroyed

Property. 14

\(i\) Accounting for Recovered Property. 15

\(j\) When an Individual(s) Has Been Assessed With

Financial Liability for Items Recovered. 15

2024.361 Change of Accountability. 15

\(a\) Succeeding PC. 15

\(b\) Succeeding APO. 16

\(c\) Other Successions. 16

2024.362 Transfers of Non-Accountable Property. 16

\(a\) Transfer Procedures. 16

\(b\) Within Rural Development. 17

\(c\) Within the Department. 17

\(d\) Within the Federal Government. 17

\(e\) Shipment by Freight. 18

2024.363 Borrowing and Lending of Government-Owned

Personal Property. 18

2024.364 Storage of Excess Personal Property. 18

2024.365 Identification of Personal Property. 19

2024.366 Personal Property Security and Procedure for

Issuance of Property Passes (Form AD-873 and OF 7). 19

RD Instruction 2024-H

Table of Contents

Page 3

[Sec]{.underline}. [Page]{.underline}

2024.367 Rental and Lease of Personal Property. 20

2024.368 - 2024.369 \[Reserved\] 20

2024.370 Sales. 20

\(a\) General Services Administration Sales. 20

\(b\) Sales to Employees. 20

2024.371 Donations. 21

2024.372 Destruction or Abandonment. 22

2024.373 - 2024.400 \[Reserved\] 22

Exhibit A - PROP 302, Personal Property Physical Inventory Report

Exhibit B - Condition Codes

Exhibit C -- Maintaining Property Pass Log Book

Exhibit D -- Sample of OF--7, "Property Pass"

Sample of Form AD-873, "Property Pass"

## o0o

(06-21-06) PN 399

RD Instruction 2024-H

PART 2024 - PROPERTY AND SUPPLY

Subpart H - Custody, Control, Utilization, and Disposal of

Personal Property

§ 2024.351 [Scope]{.underline}.

This subpart provides policies, procedures, and responsibilities for the
custody, control, utilization, and disposal of personal property.

§ 2024.352 [Definitions]{.underline}.

[Accountable Personal Property]{.underline}. All capital leases (this
would exclude operating leases for personal property) and all Government
owned personal property having an acquisition cost of \$5,000 or more.
(See Agriculture Property Management Regulation(AGPMR) § 104-50.001-18
for definition of leases.) Accountable property valued at \$5,000 and
above must be maintained in the Property Management Information
System/Personal Property System (PMIS/PROP).

NOTE: Upgrades or component parts that significantly enhance the
property asset or extend the life of the property for 1 year or more
will be added as a component to the original property master to reflect
an accurate property value.

[Accountable Property Officer (APO)]{.underline}. The APO is the
official responsible for Rural Development personal property within
their jurisdiction.

> [Agency Property Management Officer (APMO)]{.underline}. The APMO is
> the official responsible for the Rural Development personal property
> management program policy, direction and oversight.

[Excess Personal Property]{.underline}. Any personal property in the
custody of Rural Development which is no longer needed to enable the
Agency to accomplish its mission.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

DISTRIBUTION: WSAL Administrative Services

Property and Supply

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RD Instruction 2024-H

§ 2024.352 (Con.)

[Federal Disposal System/Agency Asset Management System
(FEDS/AAMS)]{.underline}. FEDS is the General Services Administration
(GSA) computer system for recording, tracking and controlling the
nationwide inventory of excess and surplus property of the Federal
Government. AAMS is a module contained within FEDS. AAMS provides
automated data systems support for the Department of Agriculture's
nation-wide personal property needs. FEDS/AAMS is used to report
property for internal screening, excess screening and to compete for
internal/excess/surplus property. FEDS/AAMS is available at
[www.gsaxcess.gov]{.underline}.

[Gross Negligence]{.underline}. An extreme departure from the course of
action to be expected of a reasonably prudent person, all circumstances
being considered, and accompanied by a reckless, deliberate or wanton
disregard for the foreseeable consequences of the act.

[Non-accountable Personal Property]{.underline}. Includes all personal
property not described as accountable personal property. Non-accountable
property will not be reflected on the PMIS/PROP. Agency officials are
responsible for maintaining reasonable controls over all personal
property to protect it against improper use, theft, and undue
deterioration.

[Non-expendable Personal Property]{.underline}. Personal property with a
normal life expectancy that exceeds 2 years; has a continuous use as a
self-contained unit; and does not lose its identity or become consumed
when put into use.

[Property Custodian (PC)]{.underline}. The PC is the designated
individual responsible for Rural Development personal property within
the location where the property is utilized.

[Property Management Information System/Personal Property System
(PMIS/PROP)]{.underline}. The PMIS/PROP is maintained by the National
Finance Center (NFC) which is located in New Orleans, Louisiana.
PMIS/PROP provides property management control and accountability and is
the official inventory system for the United States Department of
Agriculture (USDA) accountable personal property as prescribed in the
Agriculture Property Management Regulations (AGPMR) 104-50 Subchapter N.
PMIS/PROP interfaces with the USDA Foundation Financial Information
System (FFIS). PMIS/PROP provides uniform data for management and
control of accountable, leased, loaned, and excess personal property.
Detailed instructions regarding the operating procedures for PMIS/PROP
are provided in the Personal Property Inventory Manual prepared and
revised by the APMO and in the NFC Procedures Manual. The complete and
most current PMIS/PROP manual is available on the NFC Internet home page
at [www.nfc.usda.gov]{.underline}.

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> RD Instruction 2024-H

§ 2024.352 (Con.)

[Property Management Officer (PMO)]{.underline}. The PMO is the official
responsible for Rural Development personal property management.

[Sensitive Property]{.underline}. Non-expendable personal property that
is potentially dangerous to the public safety or security if stolen,
lost, or misplaced; and subject to exceptional physical security,
protection, control, and accountability. The APMO has determined that
Rural Development does not have sensitive property. Therefore, budget
object classification code 3141, Sensitive Property, will not be used in
agency procurement activities.

[Serviceable Personal Property]{.underline}. Those items useable \"as
is\" or repairable under Exhibit B of this Instruction (condition codes
1, 4, and 7).

[Surplus Personal Property]{.underline}. Any excess personal property
not required for the needs of any Federal agency, as determined by the
Administrator of General Services Federal Management Regulations (FMR)
102-36.40.

[Unserviceable Personal Property]{.underline}. Those items not
economically repairable under Exhibit B of this Instruction (condition
codes X and S).

§ 2024.353 [Designations]{.underline}.

\(a\) [Agency Property Management Officer (APMO)]{.underline}. The
Chief, Property, Procurement, and Mail Management Branch (PPMMB),
Property and Supply Management Division, (PSMD), St. Louis, Missouri, is
designated as APMO for Rural Development.

\(b\) [Property Management Officer (PMO) for Field Offices]{.underline}.
The PMO for the field offices are designated by that State Director or
the person with jurisdiction over the Local offices within that State.

\(c\) [Accountable Property Officer (APO) for St. Louis and National
Office]{.underline}. The PMO for the National Office and St. Louis
Offices are assigned as appropriate.

\(d\) [Accountable Property Officer (APO)]{.underline}. The APO is
designated by the PMO with jurisdiction over the Local office within
that State or within the organization.

\(e\) [Property Custodian (PC)]{.underline}. The PC is designated by the
PMO through the APO with jurisdiction over the Local office within that
State.

§ 2024.354 \[Reserved\]

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RD Instruction 2024-H

§ 2024.355 [Responsibilities]{.underline}.

> \(a\) [Employees]{.underline}. Each employee is directly responsible
> for the proper use and protection of any Government Property assigned
> to them, issued for, acquired for, or converted to a person's
> exclusive use, with or without receipt. In a case of gross negligence,
> the employee may be held financially responsible. Whenever property is
> lost, stolen, damaged, or destroyed, the employee shall notify the PC
> or APO immediately.

\(b\) [Property Custodian (PC)]{.underline}. The PC shall ensure that
personal property within their location is properly maintained,
safeguarded, effectively utilized and controlled to protect it against
improper use, theft, and undue deterioration, and that all reporting
requirements are met.

\(c\) [Accountable Property Officers (APO)]{.underline}. The APO must
account for personal property under their control. This includes the
following:

> \(1\) Discrepancies: If items are found that should be on the property
> inventory report but are not, they must be added to the printout.
> Acquisition documentation must be provided to the PMO with the report
> to verify acquisition source, date, and cost.
>
> \(2\) Reference procurement documents to ensure that the FFIS/PROP
> interface has transmitted accountable property items to PROP in
> conjunction with item 1 above;
>
> \(3\) Effectively utilize property under their control;
>
> \(4\) Report excess property to AAMS;
>
> \(5\) Report lost, stolen, damaged, destroyed, or unserviceable
> property to the PMO;
>
> \(6\) Maintain and safeguard property under their control and conduct
> and reconcile a physical inventory of all records of PMIS/PROP
> accountable personal property biennially or as directed by the PMO or
> APMO.

## 

\(d\) [Property Management Officer (PMO)]{.underline}.

> \(1\) PMO's shall assume ultimate responsibility for personal property
> under their control. This includes the following:

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RD Instruction 2024-H

§ 2024.355(d)(1) (Con.)

> \(i\) Implementation of Agency policies, procedures and standards.
> Generate the PROP 304, "PMIS Suspense Listing," weekly and reconcile
> outstanding items on the listing ensuring that feeder items are
> processed accurately within 30 days of the date received from FFIS.
> This requires direct assistance from APOs.
>
> \(ii\) Initial determinations regarding apparent gross negligence
> affecting property within their jurisdiction.
>
> \(iii\) Authorization of direct transfers of excess property to other
> Federal agencies in accordance with FMR 102-36.145;
>
> \(iv\) Issuance of disposal instructions for excess property
> determined by the GSA to be surplus personal property in accordance
> with the FMR and the AGPMR.
>
> \(v\) Retention in agency files of Forms AD-112, "Report of
> Unserviceable, Lost, Stolen, Damaged, or Destroyed Property," and
> supporting documentation from date signed by PMO and applicable
> transfer/disposition forms for a period of 3 years.
>
> \(2\) The PMO and APO shall not allow property to be used for any
> purpose other than official Rural Development duties and must ensure
> that these responsibilities are effectively executed in all offices
> under their jurisdiction. Failure to comply with any of these
> responsibilities will be cause for official action. Depending on the
> individual circumstances, financial penalty or other disciplinary
> action may be appropriate.

\(e\) [State Directors]{.underline}. The State Directors shall enforce
personal property policies within their jurisdiction.

\(f\) [Agency Property Management Officer (APMO)]{.underline}. APMO
shall be responsible for Rural Development personal property. This
includes the following:

\(1\) Developing and implementing Agency policies, procedures, and
standards for the effective utilization, accountability, control, and
disposition of personal property.

\(2\) Directing periodic property surveys to evaluate Agency personal
property programs.

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RD Instruction 2024-H

§ 2024.355(f) (Con.)

(3) Ensuring that all accountable personal property acquired is

appropriately accounted for by the PMO.

\(4\) Making final determinations, if required, regarding apparent gross
negligence affecting agency personal property.

\(5\) Reporting to the Department regarding personal property management
activities within the Agency.

\(6\) Training State Office personnel responsible for personal property
management and updating, as appropriate, the Training Manual/Desk
Reference Guide.

§ 2024.356 [Property Utilization]{.underline}.

\(a\) [Use Standards]{.underline}. Rural Development shall furnish and
maintain Agency offices in accordance with reasonable standards of
appearance, working efficiency, and comfort. The PMO and APO should
utilize existing available personal property prior to requesting new.

\(b\) [Reporting Excess Personal Property for Field
Offices]{.underline}. Excess Personal Property will be reported on
Standard Form (SF)-120, "Report of Excess Personal Property," in the
following manner:

\(1\) The PC in the office where the property is located prepares the
SF-120. The SF-120 must include the serial/NFC ID number when
applicable, a full description of the property including its condition
(see Exhibit B), and the estimated cost of local repair when known.

[Note]{.underline}: If expedited disposal is required due to an office
move or closure, complete an SF-120 and include the statement
"Accelerated screening requested-office listed in block 14 is closing on
(date)." The SF-120 should be approved by the APO and submitted to the
AAMS.

\(2\) The PC forwards the SF-120 to the State Office and places a copy
in a suspense file to await final disposition instructions from the APO.

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RD Instruction 2024-H

§ 2024.356(b) (Con.)

\(3\) The APO electronically enters the property into excess status
through the AAMS. At the Internal Screening Level, the APO determines
the length of time property will be screened and whether or not the
property being internally screened proceeds to the Federal excess and
surplus cycle. This allows the surplus property to enter GSA sales after
Federal utilization and donation screening has been completed. A copy of
the SF-120 is retained in a suspense file to await final disposition
instructions from GSA.

\(c\) [Requesting Excess Personal Property for St. Louis
Offices]{.underline}. Excess personal property located in St. Louis area
offices will be reported in the following manner:

> \(1\) The PC in the office where the property is located prepares a
>
> Form RD 311-95, "Report of Excess Supplies/Equipment." The
>
> RD 311-95 must include the serial/NFC ID number when applicable, a
> full description of the property including its condition, and the
> estimated acquisition cost when known.
>
> \(2\) The APO reviews the Form RD 311-95 for accuracy and
> completeness, and if acceptable, approves and forwards to the PPMMB,
> FC-702.
>
> \(3\) PPMMB will have the property removed at which time the
> originating APO is relieved of custody and responsibility. A signed
> copy of the Form RD 311-95 will be returned to the originator. All
> PROP entries transferring accountable property will be made by PPMMB.

[NOTE]{.underline}: All copies of purchase documents (if available),
owners' manuals, instruction books, cords, cables, accessories, etc.,
should be transferred with the property.

\(d\) [Requesting Excess Personal Property]{.underline}. The FMR
102-36.65 states \"Using excess personal property to the maximum extent
practicable maximizes the return on Government dollars spent and
minimizes expenditures for new procurement. Before purchasing new
property, check for any available excess personal property that may be
suitable for your needs.\" Field offices needing property shall, to the
maximum extent practicable, utilize Departmental excess property, and
consider available excess from other Federal agencies.

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RD Instruction 2024-H

§ 2024.356 (Con.)

\(e\) [Office Machine Repair]{.underline}. Decisions to repair or
replace office machines should be based on a comparison of the
equipment's estimated repair cost, age, and repair history. Other
factors such as loss of productivity due to downtime, the availability
of repair parts, and technological obsolescence should also be
considered. The key is that an objective decision be made in
consideration of all the facts and that it be well documented.

§ 2024.357 [Unofficial or Unauthorized Use of Personal
Property]{.underline}.

If an employee knows or suspects that Agency personal property has been,
is, or will be misused, appropriated for personal use, or used for
unofficial or unauthorized purposes, such instances shall be reported as
follows:

\(a\) The employee having such knowledge will immediately report it to
their supervisor.

\(b\) The supervisor will immediately transmit this information through
the PC, APO, and PMO. The report shall include names, dates, description
of property, and other pertinent information that is readily available.

\(c\) The PMO will determine the action to be taken and advise the State
Director.

§ 2024.358 [Inventory Routines]{.underline}.

Official property records for accountable property are maintained on
PMIS/PROP. These records are accessible to the PMO, APO, and their
designees. Physical inventories of personal property on the PMIS/PROP
system must be conducted every 2 years. PC or APO shall forward copies
of the verified inventory reports to the PMO for reconciliation.
Inventories will also be conducted when there is a change of
accountability as outlined in § 2024.361 of this Instruction.
Additionally, the APMO may request physical inventories more frequently
as deemed essential for control and protection.

\(a\) [Physical Inventories]{.underline}. The PMO will request
inventories from their offices 60 days prior to updating. The APO will
be furnished two copies of PROP 302, "Personal Property Physical
Inventory Report," (see Exhibit A of this Instruction), one copy for the
APO and PC for the physical inventory which must be completed within 30
working days with all supporting documentation attached. The Inventory
Certification Sheet for the PROP 302 report must be signed and return
with the reports to the PMO. The APO and PC retain the second copy.

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> RD Instruction 2024-H

§ 2024.358(a) (Con.)

[NOTE]{.underline}: Discrepancies found on the PROP 302 report will be
noted on

another sheet of paper. A completed PROP 302 report will have only

signature and date. Any other marks will void this form.

> \(1\) In conducting physical inventories, the PC and APO must
> physically locate each item on their PROP 302 report. Once located,
> information related to the item will be verified, i.e., acquisition
> cost, acquisition date, serial number, document number, etc. Special
> emphasis should be placed on verifying the financial data on the PROP
> 302 report.
>
> \(2\) The APO shall take the necessary actions to ensure that *all*
> personal property is properly secured and utilized. Any obvious misuse
> or theft will be reported to the PMO via telephone, followed with a
> Form AD-112 and if applicable, a police report. When reports are
> received, the PMO will determine what actions are required.
>
> \(3\) If items are found that should be on the PROP 302 report but are
> not, they will be annotated on the property inventory report.
> Acquisition documentation, i.e., purchase order, credit card
> documentation, invoices, transfer order, etc., will be attached to the
> PROP 302 report.
>
> \(4\) If items listed on the physical inventory report are not found,
> disposal documentation for these items must be provided. Documentation
> should include any evidence indicating disposal or transfer
> authorizations. In the absence of authorized disposal documentation, a
> Form AD-112 should be prepared by the PC and attached to the property
> inventory report.
>
> \(5\) The APO should take this opportunity to identify and report all
> excess or unserviceable personal property for disposal as outlined in
> § 2024.356(b) of this Instruction.

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RD INSTRUCTION 2024-H

§ 2024.358 (Con.)

> \(b\) [Reconciliation of Personal Property Records and Physical
> Inventories]{.underline}. Inventories shall be completed every 2 years
> and forwarded to the PMO. The PMO will reconcile and update the
> PMIS/PROP system after receipt of the PROP 302 report and supporting
> documents from the APO. The PMO is responsible for conducting,
> reconciling, and updating the State, National or St. Louis Office PROP
> 302 report information in the PMIS/PROP system. When the inventories
> are reconciled and updated, the PMO will change the inventory date on
> the PMIS/PROP records to reflect the date of completion. The PMO will
> sign the physical inventory certification sheets, (see Exhibit A of
> this Instruction) and file with reports in the appropriate office
> inventory file.

§ 2024.359 [Inventory file]{.underline}.

The PMO and APO shall maintain an inventory file for all personal
Property within their jurisdiction. All documents and correspondence
pertaining to accountable personal property will be kept in the
inventory file. Retention is 2 fiscal years after the fiscal year in
which the record was created.

§ 2024.360 [Lost, Stolen, Damaged, Destroyed, or Unserviceable
Property]{.underline}.

When personal property is obsolete, lost, stolen, damaged, or destroyed,
PC's shall prepare a typed Form AD-112 and submit as outlined below.

\(a\) [Report Requirements]{.underline}.

\(1\) The APO and PC will prepare a typed original and two copies of
Form AD-112 and sign and date in block 4. The preparing office retains
one copy. The original and one copy, along with any supporting
documentation, are sent to the PMO for review.

\(2\) The APO reviews the Form AD-112, ensuring the information shown in
Section III of this form is accurate and complete. The APO includes
recommendations and signs and dates in block 5. The APO sends the
original of the Form AD-112 to the PMO for determination of action to be
taken. Estimates of repairs, police reports, or any other information
supporting the circumstances shall be submitted as appropriate. Original
of the Form AD-112 and supporting documentation are retained in PMO
files for 3 years from date signed by PMO. The information on these
forms may be used in preparation of annual reports.

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RD INSTRUCTION 2024-H

§ 2024.360 (Con.)

\(b\) [Obsolete or Unserviceable Property]{.underline}. The PC uses Form
AD-112 for reporting personal property that has become unserviceable
through normal usage. The following information must be included:

\(1\) Description of the property with serial/NFC ID number (if
applicable).

\(2\) Specific explanation of the condition that makes the property
unserviceable. Avoid using general statements such as \"the property is
in 'bad condition' or 'unserviceable.'\" The PC retains one copy of Form
AD-112 and a copy is sent to the APO for review. The APO reviews the
Form AD-112 and includes recommendations and signature. The APO forwards
the AD-112 to the PMO for determination.

\(c\) [Lost or Stolen Property]{.underline}. Property that has been
identified as lost or stolen shall be reported to the APO immediately. A
typed copy of Form AD-112 will be submitted to the PMO immediately for
determination of liability. Employee liability for lost or stolen
personal property is based on the facts provided in Form AD-112. The
following information must be included:

\(1\) Description of the property and serial/NFC ID number (if
applicable).

\(2\) Date the property was determined lost or stolen.

\(3\) Last date the property was known to be in the office and by whom
it was used.

\(4\) Details of APOs efforts to locate the property.

\(5\) Date the property was reported stolen either to the Local law
enforcement unit, building manager, or GSA guard office. Attach a copy
of their report to the Form AD-112. If a report cannot be obtained, the
APO must include a statement that the loss was reported to the police,
but a copy of their report was not made available.

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RD INSTRUCTION 2024-H

§ 2024.360(c) (Con.)

> [NOTE]{.underline}: Before holding a person financially liable for a
> loss to the Government, the facts must clearly show that the person's
> conduct was the "proximate" cause of the loss, damage, destruction, or
> the loss actually occurred. "Loss" means loss of, damage to, or
> destruction of. Property is considered lost when it cannot be found or
> accounted for by the last responsible person in the audit trail. The
> PMO must stay free from bias or prejudice. An investigation should not
> be started with predetermined ideas as to what caused, or who is to
> blame for the loss, damage or destruction. The investigation must
> begin immediately upon notification. Whether a person's acts or
> omissions constitute negligence depends on the circumstances of each
> case. Negligence under some circumstances may not reflect negligence
> under other circumstances. Therefore, fully consider the following
> factors, as a minimum, when determining the reasonableness of a
> person's conduct:

\(1\) The person's experience, physical condition, and special
qualifications.

\(2\) The type of responsibility the person had toward the property.

\(3\) The type and nature of the property.

\(4\) The nature, complexity, level of danger, or urgency of the
activity ongoing at the time of the loss, damage, or destruction of the
property.

\(5\) The adequacy of supervisory measures or guidance for property
control.

\(6\) The feasibility of maintaining close supervision over the property
given the nature and complexity of the organization or activity
supervised.

\(d\) [Damaged or Destroyed Property]{.underline}. Personal property
damaged by other than normal usage, the following information must be
included on Form AD-112:

\(1\) Description of the property with serial/NFC ID number (when
applicable).

\(2\) Extent of damage.

\(3\) Cost of repairs, three (3) estimates.

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> RD INSTRUCTION 2024-H

§ 2024.360(d) (Con.)

\(4\) How the damage occurred.

\(5\) Name, phone number and work location of person responsible (when
applicable).

\(6\) Supervisor's name and phone number.

\(e\) [Review of Form AD-112 by the PMO.]{.underline} When the Form
AD-112 is received the PMO will determine the action to be taken, sign,
and date in Section II or Section III as appropriate.

\(f\) [Determination of Employee Liability]{.underline}. All reports of
lost, stolen, damaged, or destroyed personal property are reviewed by
the PMO to determine possible employee gross negligence. If the PMO
determines that loss or damage did not result from negligence, the Form
AD-112 will be approved. When facts show possible employee gross
negligence, the PMO will determine liability. All evidence included on
the Form AD-112, investigative reports, and the APO's written statements
will be considered in determining whether the employee was negligent,
and whether they will be held financially liable. The PMO annotates Form
AD-112 with the decision and forwards it to the APO. If the employee has
been relieved of liability, a copy of the Form AD-112 will be forwarded
through the appropriate APO to the employee. If the determination is to
hold the employee liable, the PMO will issue a letter to collect for the
loss or damage under the provision of 31 US Code, Chapter 37, Claims.
This letter and the Form AD-112 will be sent through the APO to the
employee. Cases of negligence may also be referred to Agency personnel
officials for consideration of disciplinary action. Liability and the
rights of employee appeal are determined as follows:

\(1\) Employee liability is normally determined when the facts indicate
that the employee did not take prudent steps to safeguard the property.

\(2\) The amount to be charged employees for lost, stolen, or destroyed
property is based on the inventory value, less reasonable depreciation,
or the replacement value, whichever is less.

\(3\) The amount employees are to be charged for damaged property is the
actual cost to the Government to restore the property to its condition
before the damage occurred.

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RD Instruction 2024-H

§ 2024.360(f) (Con.)

> \(4\) If the item cannot be economically repaired, the amount charged
> is based on inventory value, less reasonable depreciation, and less
> its estimated or actual sale value without repairs.

\(5\) An employee charged with gross negligence and found liable for
lost, stolen, damaged, or destroyed property has the right to appeal.

> \(g\) [PMO Authority and Review of Reports]{.underline}. The PMO will
> personally review all reports, except those involving property for
> which the appointing authority has either personal responsibility or
> accountability. In this instance, the next higher authority will
> determine the appointing authority.
>
> [NOTE]{.underline}: The appointing authority will make an
> administrative check to\
> determine if all pertinent instructions have been followed to

ensure it:

\(1\) Resolves contradictory statements.

\(2\) Confirms or refutes self-serving statements.

\(3\) Reflects correct computation of financial charges.

\(4\) Reflects that individuals have received counseling, advisement of
their rights, and opportunity to rebut on their behalf.

\(5\) Reflects an unbiased investigation.

\(h\) [Payment for Lost, Stolen, Damaged, or Destroyed Personal
Property]{.underline}. An employee found liable can make payment by
submitting a certified cashier's check made to Rural Development for the
full amount or by requesting in writing that the full amount be withheld
from their pay. The certified cashiers check should be sent to the
corresponding PMO. The PMO will be responsible for submitting the check
for deposit using the 9-digit accounting code (last digit of Fiscal
Year) JM100028. The check should be forwarded to the following address:

> U.S. Department of Agriculture
>
> National Finance Center
>
> Administrative Collections
>
> P.O. Box 790342
>
> St. Louis, MO 63179-0342

14

RD Instruction 2024-H

§ 2024.360(h) (Con.)

If an employee does not make full payment or does not consent to
withholding from current salary payments, the debt will be certified to
the Treasury Department for offset against final payment at the time the
employee leaves the Agency.

\(i\) [Accounting for Recovered Property]{.underline}. When property is
recovered after the approving authority has made a final decision on
financial liability, the accountable officer will forward a memorandum
to the PMO to re-establish accountability for the recovered property.

\(j\) [When an Individual(s) Has Been Assessed With Financial Liability
for Items Recovered]{.underline}. First, determine whether the
individual was assessed the total amount of the loss. If the individual
was assessed the total amount of the loss, the approving authority will
forward a memorandum to the finance and accounting office requesting the
respondent be refunded the amount collected for recovered property**.**

§ 2024.361 [Change of Accountability]{.underline}.

Upon the death, resignation, retirement, transfer, reassignment, or
extended absence of a PC, APO, or PMO, an inventory shall be conducted
of all property under their jurisdiction. When possible, such
inventories shall be conducted by the incumbents and their successors
who jointly certify their accuracy. Where such action is not feasible,
the employee assuming the responsibility for the personal property shall
conduct and certify the inventory. The former PC, APO, PMO or his/her
estate may be held financially liable for all accountable property not
accounted for.

[Note]{.underline}: 60 days prior to resignation, retirement, transfer,
reassignment\
or extended absence, all PCs and APOs will submit a typed memorandum
with\
signature and date to the PMO explaining the type of action that will
take\
place. This will insure a smooth transition for the PC, APO, PMO and\
United States Department of Agriculture.

\(a\) [Succeeding PC]{.underline}. When an APO/PC is succeeded in
office, the individual transfers to the successor all personal property
for which he/she is responsible as outlined below. Printouts of current
inventories can be obtained from NFC by the PMO for this purpose (see
Exhibit A of this Instruction).

\(1\) The outgoing PC verifies an inventory report for their ending
period in an original and two copies, and types on the report the words
\"Change in Custody.\"

## 15

## 

(06-21-06) PN 399

RD Instruction 2024-H

§ 2024.361(a) (Con.)

\(2\) All incoming APOs and PCs have (30) thirty working days to conduct
and certify the accuracy of the inventory by signing the original and
one copy. When the inventory cannot be completed in the allotted time,
the incoming person will request an extension in writing from the PMO.
Missing items are lined out and initialed by both the outgoing and
incoming PC. The incoming PC does not sign for property on loan unless
there is an authorization of the loan signed by the APO and the PMO on
file. Loaned property accountability is the responsibility of the
outgoing PC.

\(3\) The outgoing PC sends the signed original of the inventory report
to the APO, keeps a signed copy, and gives the second copy to the
incoming PC. Missing items on the inventory report are reported to the
APO on Form AD-112. Prompt processing of these forms assists in final
salary payment when an employee is leaving the Agency because final
salary is withheld until accountability has been cleared. Therefore,
clearances should be started 30 days in advance, if possible.

\(4\) The incoming PC puts the second copy of the inventory report in
the inventory file.

\(b\) [Succeeding APO]{.underline}. Procedures similar to paragraph (a)
of this section shall be followed. However, the inventory report will be
submitted to the PMO for clearance.

\(c\) [Other Successions]{.underline}. If any other custodial
relationship is to be terminated and a succeeding official has not been
appointed, State Directors, PMOs (or the APMO) will designate a
temporary official. Procedures similar to paragraph (a) of this section
will then be followed.

§ 2024.362 [Transfers of Non-Accountable Property]{.underline}.

Transfers of non-accountable property are made when there is excess
property in one organization and shortages in another. Transfers will be
made when approved by AAMS or when you receive conformation from GSA.

\(a\) [Transfer Procedures]{.underline}. Make the transfer of property
as follows:

\(1\) Determine the item(s) to be transferred and ensure they meet
maintenance standards.

## 16

##  

RD Instruction 2024-H

§ 2024.362(a) (Con.)

\(2\) GSA FEDS creates the appropriate transfer order documents required
to complete the transfer of the property.

\(3\) Document any component shortages and attach the original copy of
the shortages to the gaining organization copy(s).

\(4\) Notify the gaining organization that the property is ready for
transfer.

\(5\) Coordinate delivery or pickup with the gaining organization.

> [NOTE]{.underline}: Copies of all completed forms for transfers or
> other disposition of personal property will be provided to the PMO for
> retention in property files for 3 years from date received. The
> information on these forms may be used in the preparation of annual
> reports.

\(b\) [Within Rural Development]{.underline}. APOs can authorize the
transfer of personal property within their jurisdiction. With verbal
approval from the APO, the transferring office prepares Form AD-107,
"Report of Transfer or Other Disposition or Construction of Property."

\(c\) [Within the Department]{.underline}. When excess personal property
is not needed within Rural Development, the PMO should make it available
to other USDA activities. The PMO/APO enters excess property in AAMS for
Departmental internal screening and possible transfer. AAMS provides the
necessary tools and automated transfer documents to the reporting
activity to make informed determinations by reviewing requests for the
property and allocating the property to qualified USDA entities. If the
excess property is not needed within USDA, at the PMO's discretion, the
property moves into the Federal utilization, donation and sales cycle.

\(d\) [Within the Federal Government]{.underline}. The PMO will
authorize direct transfer of excess personal property to other Federal
agencies in accordance with FMR 102-36.145. Property not needed within
USDA will be electronically transmitted via AAMS to GSA for possible
Federal utilization, donation, and sales. FEDS/AAMS will provide the
reporting activity with the necessary transfer documents or purchasers
receipts upon disposition of the property. If property remains after
completing the Federal transfer, donation and sales cycle, a request
should be submitted to the regional GSA Area Property Officer requesting
abandonment/destruction authority.

## 17

## 

(06-21-06) PN 399

RD Instruction 2024-H

§ 2024.362 (Con.)

\(e\) [Shipment by Freight]{.underline}. Refer to 41 CFR Part 102-117
and 41 CFR Part 102-118 for shipping instructions. Rural Development
during regularly scheduled travel should transport all small items of
equipment and furniture, where possible, to minimize transportation
costs.

§ 2024.363 [Borrowing and Lending of Government-Owned Personal
Property]{.underline}.

Careful consideration should be given to whether needs could be
satisfied by borrowing personal property, which may be available from
other agencies. An agency lending property to another agency shall
stipulate in writing, the property is returned in the same condition as
when it was loaned. The expense of placing the property in such
condition will be borne by the borrowing agency. Area and Local offices
shall not lend property to other USDA Agencies without prior written
authorization from the APO. Offices can lend property to Rural
Development employees on official business; however, a receipt on
Optional Form (OF)-7, "Property Pass," and documentation of the
inventory file is required. Personal property in the custody of Rural
Development will not be loaned to any private person or concern.

[NOTE]{.underline}: When property is issued or loaned for periods up to
30 calendar days, the following procedures will be used:

\(1\) Within 5 days prior to expiration of the temporary issue or loan,
notify the person and arrange for return of the property not later than
the expiration date. ([If the person still needs the property, the
person must update the receipt document by signature and
date.]{.underline})

\(2\) A 100% inspection must be completed by the PC, APO or PMO.

\(3\) Destroy all copies of the receipt document when the property is
returned in good condition as issued.

§ 2024.364 [Storage of Excess Personal Property.]{.underline}

\(a\) Excess personal property will not be put in paid storage without
the APMO's prior approval.

\(b\) Record each item by location and condition.

\(c\) Ensure storage facilities meet physical security requirements.

\(d\) Conduct routine inventories and inspections to verify that
accountability is maintained and that the storage facilities are
adequate.

## 18

##  

> RD Instruction 2024-H

§ 2024.365 [Identification of Personal Property]{.underline}.

Decals to identify all Agency personal property should be placed on
items such as chairs, tables, bulletin boards, desk lamps, and similar
items, which might become mixed with other agencies\' property in
collocated offices. Any such decals, including those available from the
Rural Development warehouse, are acceptable.

§ 2024.366 [Personal Property Security and Procedure for Issuance of
Property]{.underline}

[Passes (Form AD-873 and OF 7)]{.underline}.

\(a\) The PC, APO, and PMO shall ensure that Government personal
property, including Government-furnished equipment (GFE), is properly
secured and that employees are aware of security procedures.
Non-expendable Government property should be secured in locked offices
or cabinets, as appropriate, to minimize risk of loss or unauthorized
use. When property must be removed from the office to conduct official
business off site, employees will use Form AD-873. When security
regulations are in force in a given building, OF 7, "Property Pass,"
will be used for removal of personally owned property. Exhibit D of this
Instruction, shows a example of Forms AD-873 and OF 7.

\(b\) Designated individuals within the St. Louis Rural Development
Office will be appointed by the PMO as Property Pass Officers (PPO) to
control the removal of personal property from their areas through the
issuance of property passes. It will be up to these individuals to keep
records to support the issuance of property passes. Refer to Exhibit C,
Maintaining Property Log Book, and Exhibit D, Optional Form 7 and Form
AD-873 of this Instruction.

\(c\) Removable property, i.e., air conditioners, service counters,
etc., in private buildings, may be abandoned during office relocations
only when it is not cost effective to remove and restore the premises.
The PC and/or APO will advise the PMO of estimated costs to remove and
restore the premises, if required. The PMO will advise the PC and/or APO
of the action to be taken.

\(d\) The PMO will oversee the control and will make random audits of
logs and files maintained by the APO or PPO. Ensure the original
property pass or passes are filed by issuing officer and review for
completeness, accuracy and adherence to established procedures and
instructions.

## 19

## 

(06-21-06) PN 399

RD Instruction 2024-H

§ 2024.366 (Con.)

\(e\) Once government property is returned, inspected and accounted for,
file the yellow, white and green copies for a period of two (2) years.

\(f\) Periodically inspect each issuing authority's log book for
adherence to established procedures and instructions every 60 days and
certify this inspection by signature and date of inspection.

\(g\) Perform a closeout audit of property log whenever an individual's
property pass issuing authority is rescinded. Note the close out audit
findings on the inside cover of the property log.

\(h\) Maintain the log book for any government property still out on
loan by property pass issued by an individual no longer involved as
issuing authority, until all government property is returned or
accounted for. At that time close out the log book as instructed.

§§ 2024.367 [Rental and Lease of Personal Property]{.underline}.

Personal property should only be rented or leased in emergency
situations and/or when it is financially advantageous to the Government.

[Note]{.underline}: Requests to rent automated data processing equipment
for field offices must be sent to the Chief Information Officer (CIO),
in Washington, DC.

§§ 2024.368 - 2024.369 \[Reserved\]

§ 2024.370 [Sales]{.underline}.

\(a\) [GSA Sales]{.underline}. GSA will notify the PMO when personal
property has been reported for disposal by sale. The PC will:

\(1\) Cooperate with any reasonable requests from GSA.

\(2\) Ensure that no offers are solicited until forms and instructions
are received from GSA.

\(3\) Advise the PMO when the sale has been completed and the property
released to the buyer.

> \(b\) [Sales to Employees]{.underline}. Rural Development employees
> can buy personal property in Rural Development custody only when it is
> offered for sale on the basis of competitive bids. An employee, who
> formerly used property, was accountable for it, or who was in any way
> connected with its condemnation, declaration as excess, or sale cannot
> purchase property, either directly or indirectly.

## 20

##  

RD Instruction 2024-H

§ 2024.371 [Donations]{.underline}.

\(a\) Personal property, which is surplus to the Government\'s needs,
can be donated to public bodies under conditions established by GSA. As
defined in FMR 102-36.320, \"public body\" is any department, agency,
special purpose district, or other instrumentality of a State or Local
government; any Indian tribe; or any agency of the Federal Government.
Those who accept donated property must pay for its packing and removal.

[NOTE]{.underline}: If there is interest from an eligible non-profit
organization (as defined in 41 CFR Part 101-44) that is not a public
body in acquiring the property, you must contact the regional GSA
Personal Property Management office and implement donation procedures in
accordance with 41 CFR Part 101-44.

\(b\) Upon completion of internal screening, eligible property may be
donated to educational institutions and educational non-profit
organizations as authorized by section 11(I) of the Stevenson/Wydler
Technology Act (Pub.L.102-245) and Executive Order 12999. See 7 CFR Part
2812 for donation criteria.

[NOTE:]{.underline} All donations of personal property under 7 CFR Part
2812 must

be documented on Form AD-107 Report of Transfer or Other

Disposition or Construction of Property." Copies of AD-107s

must be forwarded to the APMO within 30 days of donation.

Additionally, an annual "Non-Federal Recipients Report" must be

submitted when and as directed by the APMO.

\(c\) Following GSA screening, eligible property may also be transferred
to the 1890 Land Grant Institutions (including Tuskegee University), the
1994 Land Grant Institutions and the Hispanic-Serving Institutions as
authorized by section 923 of the Federal Agriculture Improvement and
Reform Act (FAIR) of 1996 (Pub. L.104-127). See 7 CFR Chapter XXXII for
transfer procedures.

## 21

## 

(06-21-06) PN 399

RD Instruction 2024-H

§ 2024.372 [Destruction or Abandonment]{.underline}.

\(a\) When property is to be abandoned or destroyed, the PC and APO will
request disposal in Section 1 of Form AD-112 and forward to the PMO. The
PMO will authorize disposal as applicable in Section III of the form and
return to the APO.

\(b\) The APO will then forward the form to the PC for the authorized
action. After the authorized disposal action is complete, the PC will
certify this in Section IV and return to the APO. The APO will then
certify that the records have been adjusted, retain a completed copy of
the Form AD-112, and forward copies to both the PC and PMO to complete
and document the disposal process.

§§ 2024.373 - 2024.400 \[Reserved\]

Attachments: Exhibits A, B, C, and D.

## o0o

## 22

##  

## RD Instruction 2024-H

Exhibit A

DATE 02/25/2006 UNITED STATES DEPARTMENT OF AGRICULTURE
07AGAK0729708004AR PAGE 1

PROP 302 PERSONAL PROPERTY PHYSICAL INVENTORY REPORT PREPARED BY
USDA/OFM/NFC

FEDERAL SUPPLY CLASS/SERIAL-NUMBER

Sheila Palmer A.O. NO: AK-07-29-7080-04-BH PHONE: 314-335-8184

USDA-RD PERS PROP MGMT BR (PPMMB) LAST DATE INVENTORIED: 07-30-2002

1520 MARKET STREET ROOM 2132

ST LOUIS MO 63103

DOC DOCUMENT LINE SERIAL ACQUISITION DATE FUND

ID NUMBER FSC TYPE NUMBER ITEM NUMBER COST ACQUIRED MODEL DESCRIPTION
MFG TYPE

AG0002573844 5830 838 4064KX03822 0001 11,774.00 02/14/91 TC10 PUBLIC
STORAGE TECH ELECT A

0700660730 7110 CONV CONV 0001 S0000179865 14,292.61 01/01/78 004
RECORDS STORAGE 004 A

A. O. TOTAL NUMBER OF ITEMS 2 ACQ COST 26,066.61

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

DATE 02/25/2003 UNITED STATES DEPARTMENT OF AGRICULTURE
07AGAK0729708004BH Page 2

PROP 302 PERSONAL PROPERTY PHYSICAL INVENTORY REPORT PREPARED BY
DA/OFM/NFC

BY FEDERAL SUPPLY CLASS/SERIAL-NUMBER

SHEILA PALMER A.O. NO: AK-07-29-7080-04-BH PHONE: 314-335-8184

USDA-RD PERS PROP MGMT BR (PPMMB) LAST DATE INVENTORIED: 07-30-2002

1520 MARKET STREET ROOM 2132

ST LOUIS MO 63103

ON THE ATTACHED LIST ARE ALL OF THE PERSONAL PROPERTY ITEMS FOR WHICH
YOU ARE THE ACCOUNTABLE OFFICER. YOU ARE REQUESTED

TO MAKE OR CAUSE TO BE MADE A COMPLETE PHYSICAL INVENTORY OF ALL OF THE
LISTED ITEMS.

FOR ITEMS NOT ACCOUNTED FOR THAT ARE LISTED ON THIS REPORT AND/OR FOR
ITEMS ACCOUNTED FOR BUT NOT LISTED ON THIS REPORT,

AN UPDATE SHOWING THE CORRECT DISPOSITION MUST BE ENTERED THROUGH THE
ON-LINE PROPERTY SYSTEM.

\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--
C E R T I F I C A T I O N
\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--

I CERTIFY THAT I HAVE MADE OR CAUSED TO BE MADE A PHYSICAL INVENTORY OF
ALL OF THE PERSONAL PROPERTY ITEMS LISTED ON THE

PERSONAL PROPERTY INVENTORY REPORT AND THAT THE ITEMS AS INDICATED ON
THE REPORT WERE ON HAND AT THE CLOSE OF BUSINESS

ON , EXCEPT FOR THE FOLLOWING ITEMS: (LIST NFC I.D. NUMBERS).

\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--=\-\-\-\-\-\-\-\-\-\-- REVIEWED
BY \-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\-\--

SIGNATURE OF ACCOUNTABLE OFFICER DATE SIGNATURE OF PROPERTY MANAGEMENT
OFFICER

(06-21-06) PN 399

RD Instruction 2024-H

Exhibit B

## CONDITION CODES

## (Prescribed by GSA Effective December 1, 1998)

1 - [Excellent]{.underline} - Property which is in new condition or
unused condition and can be used immediately without modifications or
repairs.

4 - [Usable]{.underline} - Property which shows some wear, but can be
used without significant repair.

7 - [Repairable]{.underline} - Property which is unusable in its current
condition but can be economically repaired.

X - [Salvage]{.underline} - Property, which has value in excess of its
basic material content but repair or rehabilitation is impractical
and/or uneconomical.

S - [Scrap]{.underline} - Property which has no value except for its
basic material content.

(06-21-06) PN 399

## RD Instruction 2024-H

Exhibit C

Page 1

**MAINTAINING PROPERTY PASS LOG BOOK**

1.  Individuals having property pass issuing authority are to maintain a
    log book to record their issuances of property passes.

2.  Your Property Pass Log Book will INDENTIFY the following on the
    front cover.

    a.  Title

    b.  Log Book Number

    c.  Mail Code

    d.  Name of Issuing Authority

    e.  Date Log Book Started

    f.  Date Log Book is Closed Out

3.  Use only the front side of each lined page in the log book. Number
    the pages in

> sequence at the top right hand corner. Do not use or number the back
> side of the
>
> pages.
>
> Divide the pages into five (5) columns headed as follows:
>
> Property Date Name of Pass Property Property
>
> [Pass No.]{.underline} [Issued]{.underline} [Holder]{.underline}
> [Description]{.underline} [Owner]{.underline}

4.  Entries in Log Book:

    a.  Property Pass Numbers: Each time a property pass is issued, a
        number must be assigned to the pass and recorded in the log.
        This number includes sequential digits assigned by each issuing
        authority followed by the calendar year in which the pass was
        issued (e.g. 001-05 then 002-05 and so on).

    b.  Other entries: Information for all other entries made to the
        columns of the Log book should be obtained from the appropriate
        sections of the property pass.

(06-21-06) PN 399

RD Instruction 2024-H

Exhibit C

Page 2

5.  DISPOSITION OF LOG BOOK WHEN FULL.

When a log book is full, the log book shall be retained until all the
Government Property out on the property pass issuance is returned or
otherwise accounted for. Then the issuing authority shall request that
the completed property log be reviewed and audited by the designated
property officer. Each completed property log book must have a signed
and dated audit notation by the designated lead property officer.

> If the property officer finds the log book in proper order and all
> Government property accounted for, the property officer shall note
> his/her findings on the blank back of the log book cover, sign and
> date the log book's close out audit, then enter the close out date
> behind the words END on the front cover. Only the
>
> designated property officer has the authority to take a property book
> out of service and mark the END date.
>
> While the issuing authority is waiting the return of government
> property in a full property book, he/she may start the second property
> log book to record new issuances but shall retain the prior log book
> until all government property has been returned.

## o0o 

Exhibit D in PDF ONLY.