CHAPTER 500 - OFFICE OF INFORMATION TECHNOLOGY

(500)-140 [Personal Property Management Program]{.underline}

140.1 [Overview.]{.underline}

The Personal Property Management Program (PPMP) is a structured approach
for managing the needs determination, budgeting, acquisition, receipt,
storage, maintenance, protection, accountability, utilization and
disposal of personal property assets to satisfy the program needs of the
organization. Personal property is property of any kind or interest
including but not limited to motor vehicles, firearms, copy machines,
and ADP hardware/software. The PPMP does not cover real property, such
as buildings and land, or consumable property, such as office supplies.
The PPMP is supported by the use of a personal property
management/inventory tracking system(s).

This section provides the policy, responsibilities and procedures
pertaining to the Treasury Inspector General for Tax Administration
(TIGTA) Personal Property Management Program, and the supporting
systems. Personal property under this section refers to
government-furnished property not the personal belongings of employees.

140.2 [Policy]{.underline}.

It is TIGTA\'s policy that all employees, including detailees, temporary
employees, interns, contractors, and all managers regardless of
functional area to adhere to the regulations and policies issued by the
General Services Administration (GSA) and the Department of the
Treasury, pertaining to personal property management programs and
systems set forth in 41 CFR Chapters 101 and 102, and TD 73-01.

Personal property is to be used only as intended in accordance with
guidance issued by the Office of TIGTA Counsel (refer to [Chapter
(700)-30](../../../chapter700-counsel/700-30/700-30.doc)).
Government-furnished personal property may not be sold, given as a gift,
loaned, exchanged or otherwise disposed of unless specifically
authorized by law.

Personal property is to be safeguarded against damage, loss, and theft.

140.2.1 [Responsibilities.]{.underline} To ensure compliance with TIGTA
policy and maintain the integrity and accuracy of the Personal Property
Management Program and supporting systems, the following
responsibilities are outlined:

● The Assistant Inspector General for Information Technology

(AIGIT) has TIGTA-wide responsibility for the Personal

> Property Management Program and supporting systems. The TIGTA Personal
> Property Management Officer (PPMO), designated by the AIGIT, oversees
> the program and systems, disseminates additional policies and
> procedures when necessary, and provides assistance to TIGTA functions
> and employees regarding personal

property management.

> ● The TIGTA PPMO ensures that TIGTA policies and procedures are
> consistent with TD 73-01, and FPMR, 41 Chapters 101 and 102 by

providing oversight for inventory tracking and property

disposal, preparing and disseminating policies and

procedures when necessary, initiating inventory

certifications and producing reports for TIGTA management and

others as required.

● The Deputy Inspector General for Investigations, the Deputy

Inspector General for Audit, the Chief Counsel, the Assistant

Inspector General for Information Technology and the Assistant

Inspector General for Management Services exercise responsibility

for ensuring the proper use, care, custody and safekeeping

of government furnished personal property, and that all procedural

requirements are being followed within their functions.

● All managers exercise responsibility for ensuring the proper use,

care, custody and safekeeping of government furnished personal

> property, and that all procedural requirements are being followed
> within their business units.

● All employees, regardless of organizational level, entrusted with

government personal property are responsible for its proper

use, care, custody and safekeeping and for following all

procedural requirements.

● All employees, regardless of organization level, are responsible

for exercising reasonable awareness and safeguarding of TIGTA

personal property in their proximity.

2.  [Authority.]{.underline}

> ● FPMR, 41 CFR Chapters 101 and 102
>
> <http://www.access.gpo.gov/nara/cfr/cfr-table-search.html#page1>
>
> ● Federal Property and Administrative Services Act
>
> of 1949 (40 U.S.C. § 486(c))
>
> <http://www2.cr.nps.gov/laws/property.htm>

● TD 73-01 <http://www.ustreas.gov/regs/td73-01.htm>

140.3 [Personal Property Inventory and Tracking.]{.underline}

[]{#perspropinventoryandtracking .anchor}Personal property has a life
cycle that usually begins with the budgeting and acquisition stage.
There are instances, however, where the life cycle begins at time of
receipt or custody within TIGTA. The life cycle ends when the property
is disposed of, destroyed, damaged, lost, or otherwise removed from the
custody of TIGTA. Life cycles vary dependent on the type of property,
for instance, a computer has a life cycle of 3 years while a motor
vehicle has a life cycle of 6 years or 65,000 miles. During the life
cycle, certain types of personal property are inventoried, tracked and
managed within the supporting management/inventory tracking systems.
These are as follows:

● Firearms

● Vehicles

● Seized monies and property

● Property that is deemed sensitive such as surveillance

equipment and radios

● Forensic Science Lab equipment

● ADP equipment

● ADP Software

● Office equipment such as copy machines, FAX machines,

shredders, and projectors

> ● Property with an expected life cycle of two years or more, excluding
> office supplies

● Property with an acquisition cost of \$5,000 or more or

property for which the acquisition costs are capitalized.

See TIGTA Operations Manual, Chapter (600)-50 for

information on capitalized acquisitions

● Property that has a high risk of loss, misuse or theft due to

> its inherent attractiveness and/or portability, which include cellular

telephones, TV\'s, and pagers

● Leased property that falls into any of the categories shown

above

Personal property that is used as a repair part or a component of a
property item will be inventoried at the summary rather than unit level.
Summary level inventories are tracked in bulk and include but are not
limited to firearm mainsprings, server hard drives or copies of licensed
software.

140.3.1 [Access to Inventory/Tracking Systems.]{.underline} Each
function, as necessary, is responsible for designating employees who
will function as authorized users with access levels that are dependent
upon the types of personal property for which they are responsible. For
instance, Investigations is responsible for designating a Firearms
Coordinator who has the responsibility for ensuring that the firearms
inventory is maintained and accurate. To gain access, the manager must
submit Form 5081
<http://publish.no.irs.gov/FORMS/INTERNAL/PDF/23590B00.pdf> to the PPMO.

4.   [Acquisition of Personal Property as a Purchase.]{.underline}

To the maximum extent possible, TIGTA should use existing agency
property or transferred property to meet its personal property needs
instead of new purchases. Personal property can be acquired as a
purchase by submitting a request for procurement to the Acquisition
Team, Office of Management Services or by making a purchase at the local
level using the Small Purchase Charge Card. Regardless of how the
purchase is made, if the property falls into the types shown in
Subsection 140.3, it must be inventoried.

140.4.1 [Property Acquired Through a Request for
Procurement.]{.underline} The

Acquisition Team, Office of Management Services, is responsible for
creating the initial inventory record when purchasing personal property
types listed in

[Subsection 140.3](#perspropinventoryandtracking). The initial record
will capture property category (e.g., office equipment, ADP hardware)
and description, date of purchase, vendor name and address, number of
units ordered, unit and total cost, delivery address and contact,
anticipated date of receipt and whether or not the property is
capitalized. For specific guidance on the completion of a Request for
Procurement see TIGTA Operations Manual, [Chapter
(600)-40.7](../../../chapter600-ms/600-40/chapter600-40-2.doc).

140.4.2 [Property Acquired Through Use of Small Purchase Credit
Card.]{.underline} When purchasing personal property at the local level,
the office making the purchase is responsible for notifying the PPMO via
email. Notification is the responsibility of the manager authorizing the
purchase and is to be made within 3 days of receipt of the property. The
notification is to include the same information discussed in Subsection
140.4.1.

140.5 [Receipt of Purchased Personal Property.]{.underline}

Upon receipt of personal property the receiving office is responsible
for notifying the PPMO via email as well as mailing the packing labels
to the PPMO. Notification should include the serial number(s), exact
location of the property and which employee the property is assigned to,
if applicable. Upon notification, the PPMO will provide a TIGTA property
barcode for placement on the acquired property and ensure that the
inventory record has been completed in the appropriate inventory
system(s). This process is in addition to, not in place of, specific
guidance and procedures outlined in TIGTA Operations Manual [Chapter
(400) -
Investigations](../../../chapter400-inv/table-of-contents/chapter400-toc.doc).

6.  [Receipt of Non-purchased Personal Property.]{.underline}

Non-purchased personal property will usually come into TIGTA custody in
connection with investigative cases, through seizure or subpoena. In
other instances, TIGTA may receive personal property as a transfer from
another agency. Regardless of how the property is put into TIGTA
custody, it must be inventoried, tracked and safeguarded.

See TIGTA Operations Manual Chapter (400) - Investigations for specific
guidance on seized property or custody of personal property involving
investigative cases. The PPMO will work with the receiving office to
ensure that any personal property received is being inventoried.

7.   [Moving or Reassigning Personal Property.]{.underline}

Upon the establishment of an inventory record each office, or space
analyst if part of a space project, must notify the PPMO when personal
property is relocated within the office or, reassigned to another office
or employee. Notification to the PPMO must be made within 5 days. This
notification is in addition to, not in place of, specific guidance and
procedures outlined in TIGTA Operations Manual, [Chapter (400) -
Investigations](../../../chapter400-inv/table-of-contents/chapter400-toc.doc).

8.  [Excessing and Surplussing Personal Property.]{.underline}

If an office or space analyst determines that an item of personal
property is no longer needed by the activity, he or she must notify the
PPMO by submitting [Form
120](http://www.gsa.gov/Portal/formslibrary.jsp?type=doc&view=(ByNumber)&doc=E35DF70049E93A6785256A1F005B3912&title=Report+of+Excess+Personal+Property&category=Standard+Forms).
Determining that personal property is excess personal property must be
accomplished within the policies and procedures mandated by GSA and the
Department of the Treasury. These procedures ensure that other federal,
state and local government agencies, and charitable organizations have a
chance to make use of excess and surplus property. This process can be
lengthy so it is important to plan ahead as much as possible. Upon
notification, the PPMO will work with the Department of the Treasury and
GSA. In some circumstances, personal property may be destroyed without
going through GSA, but the Form SF-120 is still required. Any excess
personal property will remain in its current location until the approval
for transfer is obtained or until GSA determines that the property is
surplus or has no commercial value. Only then may TIGTA dispose of the
property.

Offices should also be aware that excess personal property may entail a
removal cost. In this event, the office responsible for the property
will pay the cost.

9.  [Lost, Damaged or Stolen Personal Property.]{.underline}

All employees are to report property that has been lost, damaged or
stolen to their managers and the PPMO within 48 hours. This report is to
be a written memorandum and include the type of property, serial
number(s) if known, a description of the circumstances surrounding the
loss, damage or theft and a description of the effort taken to retrieve
the property. If it is determined by management that the employee was
negligent in exercising his or her responsibilities to safeguard the
personal property in his or her control, the employee may be subject to
disciplinary or adverse action, termination, criminal penalties and/or
be held financially liable. See TIGTA Operations Manual, [Chapter
(700)-30, Ethics](../../../chapter700-counsel/700-30/700-30.doc).

140.10 [Inventory Reconciliation.]{.underline}

On an annual basis, usually during the month of August, managers will
receive an inventory listing of personal property assigned to their
offices and/or employees. The manager will review the list and sign to
certify that the inventory is correct and, if necessary, make
corrections during the review. The PPMO will maintain this
certification.

Physical inventory reconciliation will be conducted at different times
in different locations. The results of the physical inventory will be
compared with the data in the system(s) and with the certifications.
Should the results of this comparison show discrepancies, a further
review will be made to determine if the problem is systemic or failure
to adhere to policies and procedures.

The results obtained in the inventory reconciliation, whether managerial
certification or physical inventory, will be sent to the appropriate
Deputy, Assistant, or Associate Inspector General.

140.11 [Reports.]{.underline}

Managers may request inventory reports at any time by contacting the
PPMO. Other types of reports, such as financial or vehicle data reports
can be generated by the authorized users or by contacting the PPMO. This
section is in addition to, not in place of other reporting procedures
outlined in the appropriate chapters of the TIGTA Operations Manual.