# CPAIS FUNCTIONALITY

CPAIS will maintain data elements necessary to track and manage USDA
owned personal property, commercially leased vehicles, and capitalized
leases. CPAIS will serve as the subsidiary ledger for USDA owned
personal property and the primary inventory reporting and portfolio
management tool for all personal property. CPAIS will record the
acquisition, accumulated depreciation, adjustment, transfer, and
disposal of a personal property asset, while FFIS and the procurement
systems (e.g., Integrated Acquisition System, IAS; Purchase Order
System, PRCH; and PCMS) will continue to generate the financial
transactions associated with the acquisition of personal property except
for personal property entered directly into CPAIS. If the personal
property is entered directly into CPAIS, the system will send the
appropriated accounting transactions to FFIS. CPAIS will also track
specific data elements necessary to meet external mandatory reporting
requirements and ad hoc query requirements, whether the reports are
generated from CPAIS or from the data warehouse.

As a subsidiary ledger, CPAIS will interface with FFIS on a daily basis
through a two-way interface.

The FFIS to CPAIS interface program will send USDA owned personal
property accounting transactions from FFIS to CPAIS.

The CPAIS to FFIS interface program will send personal property
transactions from CPAIS to FFIS, such as those that move personal
property from the general ledger holding account to either the general
ledger asset or expense accounts; acquisitions of personal property that
are entered directly into CPAIS; adjustments; transfers to or from other
within the agency, to other USDA agencies, or outside of USDA;
depreciation expense, and the write-off of capital values.

USDA has entered into an agreement with the General Services
Administration (GSA) to use their Agency Asset Management System (AAMS)
to report, select, and transfer excess personal property exclusively
within USDA. At the end of their internal screening cycles, any property
still available is either returned to the agency or is passed to the
Federal Disposal System (FEDS). Therefore CPAIS will not include a
provision for reporting excess property other than to record the
acquisition of, the change of status and the disposition of excess
property.

The following sections discuss the specific functional requirements of
CPAIS and the types of property controlled by the USDA, the workflows
and data elements necessary to track and report personal property, and
reports that the system will produce.

## 4.1 CPAIS Personal Property User Access Role {#cpais-personal-property-user-access-role .unnumbered}

Oracle roles are named groups of privileges given within the database
that limit access to database objects (and data associated with those
objects) to authorized users. Roles also prevent unauthorized updates,
deletes or creation of data and provide access to different
features/capabilities within the application. Roles provide a set of
easily controlled privileges to defined categories of users based on
their responsibilities.

The responsibilities for CPAIS personal property data are as follows:

-   The personal property user is responsible for maintaining personal
    property inventory data and therefore must be able to select,
    insert, update, and delete data based on predefined criteria. The
    property user will also be responsible for working erroneous
    transactions, which are fed from the Foundational Financial
    Information System (FFIS). Data from FFIS will be loaded into the
    staging area in CPAIS. The property user will be responsible for
    adding, deleting, coupling, decoupling, and modifying any of the
    property data in the staging area. Modifying accounting data will be
    the responsibility of the financial user, but the personal property
    user will be allowed to modify the Budget Object Class (BOC) and
    quantity.

-   The financial user is responsible for maintaining accounting data
    associated with a piece of property and therefore must be able to
    select, insert, update, and delete appropriate accounting data based
    on predefined criteria. The financial user can only view property
    data (i.e., in the staging area, property master, etc.).

-   The modification of any accounting data element (i.e., BOC, org
    code, in-service date, accounting classification, accounting amount,
    etc.) after the property master record has been established will be
    restricted. Changes to any of the accounting data elements will only
    be allowed to the accounting record with appropriate
    system-generated "updates" to the corresponding property inventory
    record. Property personnel must request their financial person or
    someone at the department level make or approve changes to
    accounting data elements after the master has been established. As
    of the date of the draft of this document the decision on whether
    the change or approval will be at the agency level or the department
    level has not been made. This requirement must be considered when
    developing the financial and property roles for personal property.

-   Also, there may be a need for a role for maintenance of the various
    tables within CPAIS. The maintenance of the APO and PMO Tables will
    be performed at the agency level or below. The maintenance of all
    other Tables will be performed at the Department level.

-   Agreement was reached that the useful life, with the exception of
    Forest Service (FS), could be established based on a default useful
    life established for each capitalized BOC. It was also agreed that
    only an authorized person at the Departmental level could change the
    default useful life. A role will be required for the Department
    level user to change the default useful life. **(Outstanding
    Issue)**

-   In addition to roles, CPAIS must provide for controlled access
    through fine-grained security. Fine-grained security, combined with
    roles, provides two layers of protection for data. Fine-grained
    security limits the scope of data access where users see only data
    that is pertinent to their needs. Access to CPAIS personal property
    data will be limited to users by management organization codes.
    Access to data within tables and views should require the
    association of a user's role with specific management organization
    codes. A Region 1 Forest Service user, for example, may be
    restricted to a single forest in Region 1 (e.g., 0102), to several
    forests (0102, 0103, 0104, etc.) or to the entire Region by adding
    access for the user for all their forests by management organization
    code.

-   Requests for assigning roles should follow the guidelines for the
    separation of duties as listed in the CPAIS Security Administrator
    Guide on Page 18, Section 2.4, Separation of Duties.

-   The process of granting roles and applying fine-grained security
    should be flexible to allow each agency the ability to assign a
    single role or multiple roles to a user along with the fine-grained
    security.

## 4.2 Traditional Acquisitions {#traditional-acquisitions .unnumbered}

Traditional acquisitions are defined as purchases that are made through
one of the following systems:

> 1\. Purchase Order System (PRCH)
>
> 2\. Integrated Acquisition System (IAS)
>
> 3\. Purchase Card Management System (PCMS)
>
> 4\. Direct Disbursement Generator (DDGN)
>
> 5\. Foundation Financial Information System (FFIS).

The transactions from the above systems are recorded in FFIS in a
holding account. Then on a daily basis, the FFIS/CPAIS Interface will
select all transactions in the holding account and send the transactions
to CPAIS. In a holding area within CPAIS, a responsible individual will
review the transactions for accuracy and will make the necessary
adjustments. Once the transactions in the holding area are determined to
be correct, a CPAIS Accounting Record and a CPAIS Property record
(property record) will be established.

The data flow for CPAIS traditional acquisition transactions are shown
in Figure 1 on the next page.

![](media/image1.wmf)![](media/image2.wmf)Figure 1

###  {#section .unnumbered}

FFIS and CPAIS Personal will communicate on a nightly basis. FFIS will
send interface records to CPAIS for all transactions posting to general
ledger accounts 17HD (CPAIS PP&E Holding Account), 1752
(Equipment-In-Progress) and 1832 (Internal-Use Software In-Development)
along with transactions generated by CPAIS (i.e., PP). The majority of
the transactions will be acquisition costs as a result of procurements
via IAS, PCMS, PRCH, DDGEN, and direct-entered documents in FFIS.

CPAIS will send an interface to FFIS on a nightly basis to update the
accounting for reclassifications of acquisitions from 17HD and to
account for disposals, transfers and other financial transactions. CPAIS
will send an interface to FFIS on a monthly basis for depreciation
transactions.

Presented in this guide are functional requirements and FFIS Trans Codes
and Trans Types in the CPAIS to FFIS interface. All interfaced CPAIS
transactions will translate FFIS transactions that adhere to the U.S.
Standard General Ledger (SGL) and meets external reporting requirements.

[Assumptions]{.underline}

-   Utilize the FFIS-to-CPAIS interface as the source for incoming
    transactions.

-   Utilize the GSA Auto-Choice --to-CPAIS interface to build a shell
    staging record for vehicles.

-   Use the Procurement document type, Procurement document number and
    Procurement document line item number to establish a staging record.
    (KEY)

-   Invoke capitalization threshold edits on all incoming transactions
    except Equipment-in-Progress and Internal Use
    Software-in-Development.

-   Invoke field edits on Asset Id and Job number for all
    Equipment-in-Progress and Internal Use Software-in-Development
    transactions.

-   Allow for designated fields to be modified in the staging area; i.e,
    BOC and quantity.

-   Allow for the combining, decoupling of staging records as well as
    the deletion of non-CPAIS property items.

-   All staging records must be verified prior to establishing a
    property record.

-   Generate full reversal accounting for transactions cleared from the
    staging area.

-   Link first CPAIS generated FFIS document number to the established
    Asset ID and maintain this document number for the life of the
    asset. Additionally, the document number will be used for all
    subsequent transactions including depreciation.

-   All staging records Order Type will either be "Like-Assets" or
    "Mixed"

Staging Area Requirements

-   Read and update CPAIS using the daily FFIS to CPAIS interface file
    for each FFIS application; each application's file shall be loaded
    independently and not be contingent upon the availability of other
    application/agency's files.

-   Invoke transactional field edits to ensure the incoming transactions
    for non-WIP procurements contain a Procurement Document Type,
    Procurement Document Number and Procurement Line Number. For WIP
    incoming transactions invoke the field edits to insure the
    transactions contain an Asset ID, Job Number and the GL account
    corresponds to the Budget Object Type assigned to the Asset ID.

-   Reject all transactions that fail the transactional field edits.

-   Allow for financial users to clear transactions that failed the
    transactional field edits.

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-   Invoke the BOC/threshold edits on all non Equipment-in Progress and
    Internal Use Software-in-Development incoming financial
    transactions.

-   The BOC Matrix edits refer to ensuring that the BOC, description,
    capitalization attribute, accountable attribute, and minimum and
    maximum values are consistent with the BOC Matrix.

-   The BOC Matrix edits shall also include an edit to ensure that one
    and only one BOC is used on an asset along with assurance that all
    elements are in compliance with a line on the BOC Matrix.

-   Reject all transactions that do not pass the BOC Matrix edits and
    issue error messages. (See Appendix PP for BOC error messages)

-   Automatically generate FFIS documents for non-capitalized assets
    that pass the BOC edits. (Trans Code/Trans Type PP/RH and PP/QQ)

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-   Invoke the field edits on all incoming Equipment-in Progress and
    Internal Use Software-in-Development to ensure that an Asset Id and
    Job number are present.

-   Reject all Equipment-in Progress and Internal Use
    Software-in-Development transactions that fail the field edits.

-   Update the Asset Id value streams posting to Equipment-in Progress
    and Internal Use Software-in-Development directly to the
    pre-established asset id that pass field edit.

-   Use the "KEY" defined above (procurement document type, procurement
    document number, and procurement item line number ) to identify
    related staging area transactions..

-   Use the KEY to create staging area record where no staging area
    record exists. (See Appendix AO for data elements to build the
    staging record)

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-   Except for GSA Auto-Choice transactions with BOC 3111 or 3155,
    automatically link an incoming record to an existing staging area
    record if one exists based upon the KEY.

-   If the incoming record is BOC 3111 or 3155 and the document type is
    from the DD Generator (DDGN), update the existing staging area shell
    record. In the event that the shell does not exist (which should not
    occur), the GSA Auto-Choice record should be placed in a "Rejected
    Status" "Unmatched GSA AutoChoice Transactions."

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-   Allow the property manager to consolidate staging area records. The
    original staging area records that are consolidated must be marked
    as consolidated and linked.

-   Display Details as provided in the BOC Matrix when a Short Title
    and/or BOC are moused-over.

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-   Allow property managers to modify BOC, Quantity.

-   Upon selecting the create asset button, display a warning message
    ensuring that the property manager verified the BOC and quantity
    applied to each staging record is accurate.

-   Allow authorized property managers to modify (decouple) the Order
    Type using a drop-down menu from the defaulted "Like-Assets"
    attribute to "Mixed Items."

1.  A link must be established between the original staging area records
    and the newly created staging area records.

2.  Provide a Total Quantity field that must be filled by the property
    manager.

3.  Generate lines for the property manager to divide mixed assets into
    separate BOC's, Quantities.

4.  Generate an automatic line for the difference between the value of
    the lines created by the property manager and the staging record by
    accounting. Also, provide a quantity difference between the Total
    Quantity and the sum of each asset Quantity. (This line will be
    items to expense as non-PP&E.)

5.  In addition to the performing the normal BOC Matrix edits to each
    asset, also ensure that the CPAIS calculated quantity of the
    automatic line equals zero. If not, send an error message.

-   Send user-friendly error messages and exclude from update where the
    transactions are not in compliance with the BOC Matrix. Messages
    should refer to the BOC Matrix and the Matrix should be an online
    report available to all users as "read-only."

    -   Allow the property manager to override "below threshold" error
        by marking the staging area record as a partial receipt.

    -   Upon the creation of the Asset ID, update the staging area
        record to a status of "Processed".

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-   Upon consolidation, decoupling, and/or any other changes, re-apply
    the BOC Matrix edits to each asset type, send error messages, and do
    not allow update of the record until all error messages are cleared.

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-   Send user-friendly warning messages when fields within CPAIS are
    modified that will generate accounting. For example, "This change
    will generate accounting transactions. Are you sure that you want to
    proceed?"

-   CPAIS will only allow the creation of individual property records
    from the staging area when all error messages are cleared.

-   Provide the ability to save the staging area record after the user
    completes working the staging area record, although the user has not
    established any property records.

-   Upon the creation of an individual inventory record, CPAIS will
    create an associated accounting record for each accounting line. It
    will also update the acquisition cost based on the unit cost per
    accounting line. Unit cost is determined by dividing the total of
    accounting line dollar amount by the quantity received.

-   Send records to the CPAIS to FFIS interface on a nightly basis for
    all accounting not previously sent.

-   Flag the "SENT TO FFIS" field in the staging area as "SENT" for all
    records sent to the CPAIS to FFIS interface.

-   Ensure that the dollar value of the established property records
    equals the aggregate total of the staging area records.

-   Allow for the displaying of the associated accounting information
    related to the specific asset when viewing property records.

-   Provide a method for authorized financial managers to update
    accounting elements within the accounting record for a property
    record. Mandate a second-level approval.

-   Require update and approval by a Departmental designee for
    modifications to the useful life of an asset. **(Outstanding
    Issue)**

-   Maintain an audit trail tracking the history of all
    transactions/actions made to either the staging area record or the
    individual property records. The audit trail will include:

a)  Date of change.

b)  Field(s) changed or the action taken.

c)  Before and after field values and/or actions.

d)  User ID of individual initiating the change.

e)  Financial amount of change, if any.

    -   Provide navigational capability to toggle between an inventory
        record, its associated staging area record, and the associated
        accounting records.

    -   Create a special staging area for work-in-progress (WIP) assets.
        The WIP model will be the same as the existing WIP model in
        CPAIS Real.

    -   For subsequent financial transactions re-use the original/first
        CPAIS generated FFIS document number related to specific
        property records. Specific to the type of transactions being
        generated by CPAIS, i.e. acquisition or depreciation, disposal
        etc, the line numbering sequence will be specific to the type of
        transactions. The details for generating the financial
        transaction will be outlined in the CPAIS-to-FFIS interface
        document.

    -   For subsequent transactions received for the "key", invoke BOC
        edits (as mentioned earlier on all incoming transactions). If
        edits passed and "key" matches, automatically link and update
        the original staging record to the original.

    -   Provide a method for users to re-activate a deleted staging area
        or accounting record associated with a given asset.

    -   See Appendix AQ for staging area record illustrations *Property
        Record*

### 4.2.1 Depreciation {#depreciation .unnumbered}

-   Normal depreciation shall begin the first month following the
    in-service date of the asset and will be for one month; depreciation
    calculations will not consider the day of the month that asset is
    placed in service. Changes in the assets' value will create a
    cumulative to-date adjustment in the assets' depreciation or
    amortization.

-   CPAIS will regulate accumulated depreciation and amortization to
    ensure that, at no time, the accumulated depreciation or
    amortization exceeds the acquisition cost. In the event that the
    value is changed to less than the accumulated depreciation or
    amortization, CPAIS will send a "Decrease" depreciation or
    amortization record to adjust depreciation or amortization to equal
    the value of the asset.

-   The useful life for each type of personal property shall be derived
    using the default Budget Object Class code associated with the
    property.

### 4.2.2 Property Record {#property-record .unnumbered}

The Work Flow For Creation of Property Record For Traditional
Acquisition Within The Staging Area is shown if figure 2 below.

![](media/image3.png){width="5.888888888888889in"
height="4.291666666666667in"}

Figure 2

The requirements for initially establishing each of the CPAIS property
records are shown below.

-   Provide a form to establish a personal property inventory record.
    See Appendix A for the data elements on the personal property
    inventory record.

Provide the form with the standard data elements for the personal
property master inventory record plus special data elements as shown
below. (See Appendix JJ for example of form.)

> □ If Budget Object Class (BOC) is 3116, 3152, or 3160, display the
> software specific fields (Appendix M).
>
> □ If BOC is 3111 or 3155, display the vehicle specific fields
> (Appendix N).
>
> □ If BOC is 3113, display the aircraft specific fields (Appendix P).

-   In the CPAIS staging area record, display the property record for
    the property user to complete once the record has been approved for
    the establishment of a property record.

-   Prohibit the property user from establishing more property records
    for the same staging area record (same Procurement Document Type,
    Procurement Document No., and Procurement Line Item No. than the
    quantity shown on the staging area record. That is, if the quantity
    on the staging area record is 5, the property user should not be
    allowed to establish 6 property records for that staging area record
    without first changing the quantity on the staging area record.

-   Provide the ability to systematically record the In-service Date
    entered in the property record in the In-service Date field in the
    Acquisition Date in the CPAIS staging area record except when the
    Procurement Document Type is DDGN. If the Procurement Document Type
    is DDGN, the In-service Date must be manually entered.

-   During the establishment of the property record, prohibit the
    property user from updating the following fields, which CPAIS will
    populate from the CPAIS staging area except for vehicles purchased
    through AutoChoice.

> □ Acquisition Amount
>
> □ Agency
>
> □ Budget Object Class
>
> □ Date of Acquisition
>
> □ Procurement Document No
>
> □ Procurement Document Type
>
> □ Procurement Line Item No

-   Work Flow For Creation Of Property Record For Traditional
    Procurement Of Vehicle Through GSA AutoChoice is shown in figure 3
    below.

![](media/image4.png){width="5.363194444444445in"
height="3.839583333333333in"}![](media/image5.png){width="5.3625in"
height="2.9631944444444445in"}

Figure 3

For vehicles that are purchased through AutoChoice, the AutoChoice to
CPAIS Interface will populate the above fields. The AutoChoice to CPAIS
Interface will create a shell record in the staging area that contains
only the Procurement Document Type, Procurement Document No, and
Procurement Line Item No, and Asset ID fields.

> When a FFIS transaction record is received with a Procurement Document
> Type of DDGN, the transaction should be matched with the existing
> staging area record that the AutoChoice to CPAIS Interface created.
> The object class code that is recorded in the staging area record
> should be validated against the object class code capitalization
> thresholds. If it does not meet the criteria, the system should
> automatically change the object class code and send the appropriate
> accounting to FFIS. After the object class code validation routine is
> completed, the system should automatically match the DDGN staging area
> Record with the property record based on the Asset ID and update the
> Acquisition Amount, and the Budget Object Class fields with the data
> stored in the corresponding fields of the staging area record.
> However, the CPAIS staging area record should not update the Agency,
> Date of Acquisition, Document No, Document Type, and Line Item No
> fields of the property record.

-   Provide a method to identify WCF property in the property record.
    Currently, plans are to have user to check a WCF indicator. However,
    if a WCF Indicator were set in the database based on the Fund in the
    Accounting record, there will not be a need for the WCF Indicator on
    the property record.

-   Provide a method for the property user to use to determine if the
    AutoChoice to CPAIS Interface created a partial personal property
    master inventory record. If the procurement is for a vehicle that is
    acquired through AutoChoice, the property record will be populated
    from 3 sources, the AutoChoice to CPAIS Interface, CPAIS staging
    area record, and the property user. Normally, the CPAIS Interface
    Record will create the property record with the selected data
    elements and the property user and the CPAIS Interface staging area
    record will update the remaining fields.

-   Work Flow For Creation Of Property Record For Traditional
    Acquisition Without Accessing Staging Area is shown in figure 4
    below

![](media/image6.png){width="5.3625in" height="2.8340277777777776in"}

Figure 4

-   Also, provide the user with the ability to establish a property
    record without having to go through the CPAIS staging area to
    establish the inventory master record. However, the CPAIS staging
    area record must first be marked ready for the establishment of the
    property record. The link to the CPAIS staging area record is the
    Procurement Document Type, Procurement Document No., and Procurement
    Line Item No.

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-   Provide the capability to search the CPAIS Operational Transaction
    Reject Table after the License Number field on the property record
    is updated. If a matching transaction exists, create the appropriate
    vehicle operational transaction in the CPAIS Operational Transaction
    Table.

-   The Asset ID is an eleven-position character field with the first
    two positions being P. CPAIS will create the Asset ID for all
    agencies except for the Agricultural Research Service (ARS), Natural
    Resources Conservation Services (NRCS), and Forest Service. However,
    if the acquisition is for a vehicle from AutoChoice, CPAIS will
    generate the Asset ID for all agencies. For all acquisitions other
    than vehicles, ARS, NRCS, and Forest Service will be assigned a
    block of system generated numbers and will be required to enter the
    Asset ID when they create the property record.

-   The Accountable Property Officer Number (APO No) is a 14-position
    character field. The first two positions of the APO No is the
    Property Management Officer (PMO) Code. The composition of the
    remaining 12 positions is free form and is established by the
    individual agency.

> An agency may have one or more PMO's and the PMO may have multiple
> APO's. The PMO must be established in the PMO Table prior to the APO
> being established in the APO Table. The relationship of agency, PMO
> and APO is that an agency may have one or more PMO's. The PMO may have
> multiple APO's.
>
> The PMO and APO's numbers must be unique and be established in the PMO
> and APO Tables prior to having property assigned to the APO.
> Additionally, the PMO code must be established in the PMO Table prior
> to having an APO No established in the Accountable Property Officer
> Table. (See Appendixes BB and CC, respectively.) The property user at
> the agency level should be able to add or change PMO and APO numbers
> online in the respective tables. The property user should also be able
> to delete PMO and APO numbers from the respective tables if no
> property is assigned to the PMO and/or APO number.

-   After the property user has updated a property record, provide a
    repeat function that will display a new form with all of the
    information previously provided on the previous property record
    except for the ASSET ID and Serial No data elements. This will
    facilitate the establishment of property record that have
    essentially the same data.

-   Provide an audit trail for all actions involving the creation of a
    property on the record. This trail should include the USER Id of
    person initiating the action, date, and a description of the action.

## Non-Traditional Acquisitions

The non-traditional acquisitions are for those items that will not be
processed through FFIS from PRCH, IAS, PCMS, DDGN, or FFIS. The
non-traditional acquisitions will be directly entered into CPAIS for
non-capitalized property. If property is capitalized, it must be entered
into FFIS and then sent to CPAIS through the staging area just as any
other acquisition. As non-traditional acquisitions entered into CPAIS
are non-capitalized, CPAIS will not generate any accounting to FFIS
these property items.

Non-traditional acquisition is when the agency takes possession of the
personal property by one of the following ways:

1.  Property acquisition transaction is not in the CPAIS staging area
    file and funding is current Fiscal Year

2.  Property is found and funding is prior Fiscal Year

3.  Property is donated/gift

4.  Property is acquired from excess

5.  ***Property is acquired as capitalized lease (Outstanding Issue)***

6.  Property is acquired as a vehicle operational lease

7.  Property is acquired as a seized or forfeiture

8.  Property is acquired for purpose of loan

9.  Expendable property is acquired for purpose of loan

10. Property is acquired under Reimbursable Agreement- but ownership is
    retained

### 4.3.1 Property Record {#property-record-1 .unnumbered}

-   Work Flow For Creation Of Property Record For Non-Traditional
    Acquisitions is shown in the figure 5 below.

![](media/image7.png){width="5.363194444444445in"
height="2.6534722222222222in"}**Figure 5**

The requirements for initially establishing each of these property
records are shown below.

Provide a form to establish a property record for property acquired from
a non-traditional method based on the acquisition method as shown below.
Use the Method of Acquisition and Budget Object Type to determine which
forms to display. (See Appendix II for example of form.)

[Method of Acquisition]{.underline} [Form]{.underline}

1\. Acquisition not in CPAIS Standard property

> staging area record for non-traditional acquisition, Appendix S

2\. Found Standard property record for non-traditional acquisition,
Appendix S

3\. Donated/Gift Standard property record for non-traditional
acquisition, Appendix S

4\. Excess Standard property record for non-traditional acquisition,
Appendix S

5***. Capitalized Lease*** (Outstanding Appendix S and the capitalized
issue) lease specific fields (Appendix

EE)

6\. Operational Lease -- Vehicle Appendix S and the vehicle specific
fields for non-traditional acquisitions (Appendix U) and vehicle lease
data fields (Appendix O)

7\. Seized/Forfeiture Standard property record for non-traditional
acquisition, Appendix S

8\. Loaned to Non-Federal Standard personal property

> Recipient record for non-traditional acquisition, Appendix S
> **(Outstanding** **Issue)**

9\. Expendable Standard property record for non-traditional acquisition,
Appendix AA

10\. Reimbursable Agreement- Standard personal property

Retained Property record for non-traditional

> Ownership acquisition, Appendix S

-   The Asset ID is an eleven-position character field with the first
    position being P. CPAIS will create the Asset ID for all agencies
    except for the ARS, Natural Resources Conservation Services (NRCS),
    and Forest Service. ARS, NRCS, and Forest Service will be assigned a
    block of system generated numbers and will be required to enter the
    Asset ID when they create the property record.

-   The Accountable Property Officer Number (APO No) is a 14-position
    character field. The first two positions of the APO No is the
    Property Management Officer (PMO) Code. The composition of the
    remaining 12 positions is free form and is established by the
    individual agency.

> An agency may have one or more PMO's and the PMO may have multiple
> APO's. The PMO must be established in the PMO Table prior to the APO
> being established in the APO Table. The relationship of the PMO and
> the APO is that an agency may have one or more PMO's. The PMO may have
> multiple APO's.
>
> The PMO and APO's numbers must be unique and be established in the PMO
> and APO Tables prior to having property assigned to the APO.
> Additionally, the PMO code must be established in the PMO Table prior
> to having an APO No established in the Accountable Property Officer
> Table. (See Appendixes ATB and ATC, respectively.) The property user
> at agency level should be able to add or change PMO and APO numbers
> online in the respective tables. The property user should only be able
> to delete PMO and APO numbers from the respective tables if no
> property is assigned to the PMO and/or APO number.

-   CPAIS must check the Budget Object Class code entered for all
    non-traditional acquisition methods and if it is a capitalized
    budget object class code, do not allow the property user to
    establish the property record.

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-   The values entered in the Budget Object Class data elements for all
    types of non-traditional acquisition methods must be validated
    against the budget object class thresholds that were in affect at
    the time that the property was received. The various capitalization
    thresholds are shown below.

> □ Capitalization threshold for all property received prior to October
> 1, 2002, is \$5,000.00 or greater except for internal use software.
> Internal use software capitalization threshold was raised from
> \$5,000.00 or greater to \$100,000.00 or greater for internal use
> software as of October 1, 2001.
>
> □ Capitalization threshold for all property received on or after
> October 1, 2002 is \$25,000.00 or greater for all property except for
> internal use software. The capitalization threshold for Internal use
> software remained unchanged at \$100,000.00 or greater.
>
> The error message for property with a non-capitalized budget object
> class code should be a hard edit.

-   The Loaned to Federal Recipient and Expendable acquisition methods
    should be restricted to the Forest Service and Cooperative State
    Research, Education, and Extension Service (CSREES). CSREES is
    serviced by the Agricultural Research Service (ARS). Establish a
    table to restrict access to the Loaned to Federal Recipient and
    Expendable acquisition methods with only these two agencies as valid
    users of these two acquisition methods.

-   The Loaned to Federal Recipient acquisition option should
    automatically generate a budget object class code of 3190 and not
    allow the user to modify it.

-   Provide the ability to systematically record the Agency, Budget
    Object Class Code, In-service Date, and Useful Life data entered in
    the property record for non-traditional acquisitions in the
    corresponding fields of the associated accounting record(s). The
    fields identified above should always be the same in the current
    property record and the current associated accounting record(s).

-   The acquisition amount entered on the property record for
    non-traditional acquisitions should always equal the sum of the
    acquisition amounts on the accounting record(s) associated with a
    specific Asset ID.

-   Provide a method to identify WCF property in the property record for
    non-traditional acquisitions. Currently, plans are to have the user
    to check a WCF indicator. However, if a WCF Indicator is set in the
    database based on the Fund field in the accounting record, there
    will not be a need for the WCF Indicator on the property record for
    non-traditional acquisitions.

-   Provide the capability of notifying the person responsible for
    establishing the accounting record after the property record for
    non-traditional acquisitions has been established. Current
    assumption is that an accounting record will be created for only
    capitalized personal property.

-   Provide the capability to search the CPAIS Operational Transaction
    Reject Table after the License Number field on the property record
    is updated. If a matching transaction exists, create the appropriate
    vehicle operational transaction in the CPAIS Operational Transaction
    Table.

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-   Provide an audit trail for all actions involving the creation of a
    property record on the record. This trail should include the USER Id
    of person initiating the action, date, and a description of the
    action.

### 4.3.2 Accounting Record {#accounting-record .unnumbered}

[Requirements]{.underline}

The entry of Capitalized property will not be allowed under the
non-traditional acquisition methods.

Only accountable property that is non-capitalized may be entered under
one of the non-traditional acquisition methods.

Non-capitalized accountable property entered through the non-traditional
methods will not generate accounting to FFIS.

## 4.4 Work-In-Progress {#work-in-progress .unnumbered}

Work-In-Progress (WIP) transactions in CPAIS include the construction of
equipment, the assembling of individual property into one item or
system, and development of internal use software. If the acquisition of
property is a WIP, the property user must establish a property record
prior to the processing of any financial records through FFIS.

### 4.4.1 Property Record {#property-record-2 .unnumbered}

Assumption

-   The Procurement Document Type for WIP acquisitions is WIP.

-   WIP acquisitions must have an Asset ID established prior to the
    processing of transactions through FFIS. Therefore, after the
    property record is established and the Procurement Document Type is
    WIP, CPAIS must send the Asset ID to FFIS.

Requirements

-   Provide the property user the ability to establish a property record
    for WIP acquisitions. The property record form for WIP may be the
    same as those shown in the Traditional Acquisition section of this
    document.

-   Exceptions to the instructions provided for the establishment of the
    property record for traditional acquisitions are shown below.

> □ A staging area record must not exist for the Procurement Document
> Type, Procurement Document No, and Procurement Line Item No.
>
> □ CPAIS will generate the Procurement Document Type of WIP.
>
> □ CPAIS will disable the trigger that requires the Procurement
> Document No and Procurement Line Item No to be populated when the
> Document Type is WIP.
>
> □ CPAIS should generate a value of WIP in Status.
>
> □ CPAIS should prohibit the property user from entering an In-Service
> Date and Date of Acquisition at the time of the establishment of the
> property record.
>
> □ The following mandatory fields should be changed to optional for WIP
> acquisitions.
>
> ▪ Acquisition Amount
>
> ▪ Manufacturer
>
> ▪ Standard Description
>
> ▪ All Software Specific Fields

-   CPAIS will send the Asset ID to FFIS.

-   After the WIP property is placed in-service, CPAIS should change the
    Status field to Active and populate the Budget Object Class Code,
    In-Service Date and Date of Acquisition, and Acquisition Amount from
    the corresponding values in the accounting record.

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-   Provide an audit trail for all actions involving the creation of the
    property record on the record. This trail should include the USER Id
    of person initiating the action, date, and a description of the
    action.

### 4.4.2 Accounting Record {#accounting-record-1 .unnumbered}

Requirements

-   Provide the user the ability to review all financial transactions
    associated with the construction of an asset or the development of
    internal use software.

-   Provide a check box to indicate that all financial data has been
    collected associated with the construction or development of the
    asset.

-   Provide the user the ability to either expense or capitalize the
    asset based on the cap-value accumulated for the asset.

-   Generate the necessary accounting transactions to either place the
    asset in service or expense the asset. (Details of the postings will
    be outlined in the Posting Model Guide)

-   Provide an indicator showing that the financial transactions have
    been sent to FFIS.

-   CPAIS is to check the "Budget Object Type" field of the Property
    Record to determine what incoming financial transactions can post to
    the WIP value streams for the predefined asset id. For example if
    the Budget Object Type is "CS" only transactions posting to GL 1832
    can be loaded to the value streams. All non-GL 1832 financial
    transactions should be rejected.

## 4.5 Maintenance {#maintenance .unnumbered}

The maintenance requirements will be divided into two separate areas.
The separate areas are vehicle operational/maintenance (operational)
data and maintenance for all other type of property. The requirements
for each are shown below.

### 4.5.1 Vehicle Operational Data {#vehicle-operational-data .unnumbered}

[Assumptions:]{.underline}

-   The Purchase Card Management System (PCMS) to CPAIS Interface will
    contain summarized monthly vehicle operational data for all agencies
    except the Forest Service.

[Requirements]{.underline}

-   Work Flow for Creating and Updating Vehicle Operational Data is
    shown in figure 6 below.

![](media/image8.png){width="5.368055555555555in"
height="4.003472222222222in"}

![](media/image9.png){width="5.361111111111111in"
height="2.5868055555555554in"}

Figure 6

A vehicle operational data form will be established and maintained on a
monthly basis if there is activity for that month. The vehicle
operational form will have a global, automated update, and manual update
areas.

The vehicle operational data will be populated to the vehicle
operational record by the Purchase Card Management System (PCMS) to
CPAIS Interface for all agencies except Forest Service or manually
entered by the property user. The PCMS to CPAIS Interface will update
the vehicle operational record on a monthly basis. The property user may
create/update the vehicle operational record at any time during the
month.

-   The data elements that should be provided for the vehicle
    operational form are shown in Appendixes FF, GG, and HH.

-   Provide the ability to work transactions that are received from the
    PCMS to CPAIS Interface where the license number on the file does
    not match the license number in CPAIS.

-   For each monthly vehicle operational form, provide a total of the
    system and manual created/updated data for each of the cost fields.

-   Provide the ability to display operational data for the most current
    vehicle operational form on a monthly, quarterly, year-to-date, and
    cumulative basis.

-   Prohibit the property users from updating the cost data recorded in
    the automated created area.

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-   Provide an audit trail for all actions involving the creation or
    updating the operational record on the record. This trail should
    include creating a history record, USER Id of person initiating the
    action, date, and a description of the action. Also, if the property
    record is updated, provide an ability to display the old and new
    data elements that were updated.

### 4.5.2 All Other Property Operational Data {#all-other-property-operational-data .unnumbered}

[Assumption]{.underline}

Primarily, only the data elements that are required by Joint Financial
Management Improvement Program for personal property maintenance will be
included on the maintenance form.

[Requirement]{.underline}

-   Work Flow for Creating and Updating All Other Property Operational
    Data is shown in figure 7 below.

![](media/image10.png){width="5.363194444444445in"
height="3.03125in"}Figure 7

Provide a maintenance form for recording maintenance data for all
personal property except for vehicles. See Appendix Y for data elements.

-   Provide an audit trail for all actions involving the creation or
    updating the operational record on the record. This trail should
    include creating a history record, USER Id of person initiating the
    action, date, and a description of the action. Also, if the property
    record is updated, provide an ability to display the old and new
    data elements that were updated.

## 4.6 Component Parts (Outstanding Issue) {#component-parts-outstanding-issue .unnumbered}

A component part is property that is attached to or placed into other
property. The key in determining whether a piece of property should be
treated as a component part or a separate property is based on the
intent at the time of purchase. If the property item was purchased with
the intention of being a component of another piece of property or as a
separate property item it should be identified and treated as either the
component or the main asset which has component parts. However, the
capitalization determination as to whether it is a capitalized or
non-capitalized property item will the acquisition cost of the
individual property item.

In establishing the property inventory master record for property item
that is a component part, the user should identify the property item as
whether it is the main asset with component parts or a component of a
main asset. The property inventory master record for a main asset will
list the Asset ID's of all of the associated component parts. The
property inventory master record for the component parts will show the
Asset ID of the main asset. The three data elements required to identify
components and link the main asset and the associated component parts
are shown in the Personal Property Record Data Elements For Traditional
Acquisitions, Appendix A and Personal Property Record Data Elements For
Non-Traditional Acquisitions, Appendix S. These data elements are
Component Part Indicator, Main Asset ID (If Component Part), and
Component ID's (If Main Asset). CPAIS should actually link the property
items identified as components together.

## 4.7 Update Of Property Record And Accounting Record  {#update-of-property-record-and-accounting-record .unnumbered}

### 4.7.1 Property Record {#property-record-3 .unnumbered}

The personal property user will need the ability to update data elements
on the property record because of change in property location,
additional information became available, or the record contains
erroneous data.

[Assumptions]{.underline}

-   After the property record is created as a traditional acquisition,
    the property user cannot update the following data elements on the
    property record.

> □ Acquisition Amount
>
> □ Agency
>
> □ Budget Object Class
>
> □ Date of Acquisition
>
> □ Procurement Document No
>
> □ Procurement Document Type
>
> □ Procurement Line Item No

[Requirements]{.underline}

-   Work Flow for Update of Property Record is shown in figure 8 below.

![](media/image11.png){width="5.366666666666666in"
height="3.672222222222222in"}Figure 8

-   Provide the property user with a form that will allow the property
    user the ability to update various data elements on the property
    record. The property user should enter the Asset ID and have the
    form displayed with all data elements including specific property
    type data elements for that particular piece of property. If the
    property item was initially received as a traditional acquisition,
    the property user should be allowed to change any data element on
    the property record except for the following data elements.

> □ Asset ID
>
> □ Acquisition Amount
>
> □ Agency
>
> □ Budget Object Class
>
> □ Budget Object Class
>
> □ Date of Acquisition
>
> □ In-service Date
>
> □ Procurement Document No
>
> □ Procurement Document Type
>
> □ Procurement Line Item No
>
> □ Useful Life
>
> □ WCF Indicator

-   If the property item was initially received as a non-traditional
    acquisition, the property user should be allowed to change any data
    element on the property record.

-   After the property user has updated the property record,
    automatically create a history record if any of the following fields
    were updated.

> □ APO
>
> □ Org Code
>
> □ Manufacturer
>
> □ Model
>
> □ FSC
>
> □ Serial No
>
> □ User
>
> □ Status
>
> □ Software License Number (if software)
>
> □ Software License Type (if software)
>
> □ Software License Expiration Date (if software)
>
> □ Agency Order No. (if vehicle)
>
> □ Case No. (if vehicle)
>
> □ Document Reference No. (if vehicle)
>
> □ License Number (if vehicle)
>
> □ Model Year (if vehicle)
>
> □ Standard Identification No (if vehicle)
>
> □ Lease Agreement No (if lease)
>
> □ Vendor Name (if lease)
>
> □ Monthly Lease Amount (if lease)
>
> □ Registration Number (if aircraft)

-   Provide the property user with a tool to notify the financial
    personnel that a change should be made to the following data
    elements in the accounting record.

> □ Acquisition Amount
>
> □ Budget Object Class
>
> □ Date of Acquisition
>
> □ In-service Date
>
> □ Useful Life
>
> □ WCF Indicator

-   If the financial personnel update the following data elements on the
    accounting record, CPAIS should automatically update the
    corresponding data elements on the property record.

> □ Acquisition Amount
>
> □ Budget Object Class
>
> □ Budget Object Type
>
> □ Date of Acquisition
>
> □ In-service Date
>
> □ Useful Life
>
> □ WCF Indicator

-   Provide an audit trail for all actions involving updating the
    property record on the record. This trail should include creating a
    history record as shown above, USER Id of person initiating the
    action, date, and a description of the action. Also, if the property
    record is updated, provide an ability to display the old and new
    data elements that were updated.

### 4.7.2 Accounting Record {#accounting-record-2 .unnumbered}

-   Allow for authorized financial managers to update all accounting
    elements within the accounting record for a property record. Mandate
    a second-level approval.

-   Invoke accounting element validation on all modifications.

## 4.8 Transfer Of Property {#transfer-of-property .unnumbered}

Property transfers may be the result of any of the following actions.

-   Mass APO Change \-- All property for an APO is transferred to
    another APO within the same agency.

-   Transfer within Agency -- Property is transferred individually to
    another organization or APO within the same agency.

-   Transfer within Department -- Property is reassigned outside of the
    agency to another agency within the Department.

### 4.8.1 Property Record {#property-record-4 .unnumbered}

[Assumptions]{.underline}

-   The Status data element will be used to track the status of the
    transfer from the time it is marked pending transfer until transfer
    is complete.

-   The property and/or financial personnel for the losing entity or
    agency must initiate and approve the transfer for a Transfer within
    Agency and a Transfer within Department. At this point, the gaining
    entity or agency must be able to access the property record.

-   The property and/or financial personnel for the gaining entity or
    agency must accept the transfer by completing the required data
    elements and accounting for a Transfer within Agency or Transfer
    within Department. After all of the data is completed, the gaining
    agency will change the Status to Transfer Complete.

-   The transfer accounting entry for capitalized property will not be
    generated until the Status is changed to Transfer Complete.

-   A property transfer transaction for capitalized property except for
    a Mass APO Change must include the vendor code in the accounting
    records of losing and gaining entity or agency.

-   CPAIS will generate an accounting transaction only for the transfer
    of capitalized property items.

-   CPAIS will not generate an accounting transaction for the transfer
    of non-capitalized property.

-   Transfer of a capitalized property item should not occur until both
    the accounting and the property records are marked with a status of
    transfer complete. One record cannot be marked as transfer complete
    and the other record be marked with another status.

[Requirements]{.underline}

-   Work Flows for Transfer of Mass Accountable Property Officer Change
    and Transfer Within Agency or Within Department are shown in figure
    9 and 10 below.

![](media/image12.png){width="5.365972222222222in"
height="3.3305555555555557in"}

Figure 9

![](media/image13.png){width="5.363194444444445in"
height="3.886111111111111in"}

![](media/image14.png){width="5.365277777777778in" height="3.41875in"}

![](media/image15.png){width="5.365972222222222in"
height="3.3777777777777778in"}

![](media/image16.png){width="5.365972222222222in"
height="3.4305555555555554in"}

![](media/image17.png){width="5.361111111111111in"
height="2.888888888888889in"}

-   Provide a property transfer form that allows the user the ability to
    select one of the available methods of transfer and to enter the
    Asset ID of the property that is being transferred except if the
    method of transfer is a Mass APO Change. The various methods of
    transfers are shown below.

> □ Mass APO Change
>
> □ Transfer within Agency
>
> □ Transfer within Department

-   If the property user selects the Mass APO Change bring up a form
    with data elements shown below.

> □ Mass APO Change
>
> ○ The following data elements should be displayed and be completed by
> the property user.

-   Old APO No

-   New APO No

> The Mass APO Change does not require any accounting changes as nothing
> is being changed on the property record but the APO.

-   If the property user selects the Transfer within Agency option and
    the property user enters the Asset ID, bring up a form with data
    elements necessary to identify the specific property item that is
    being transferred and the required data elements that are to be
    completed for the type of transfer selected. The data elements for
    the Transfer within Agency transfer are shown below.

> □ Transfer within Agency
>
> ○ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ○ The following data elements should be displayed and be completed by
> the losing property user.
>
> ▪ Org Code of gaining APO
>
> ▪ Status
>
> The losing property user should review the displayed property data to
> ensure it is the correct property and complete the required data. The
> property user should enter Pending Transfer in the Status data
> element. Then a designated person with approval authority should
> access the record and approve the transfer by changing the Status to
> Transfer Approved.
>
> After the property record has been approved for transfer, the property
> and accounting record should be made accessible to the gaining entity
> personnel and the Status changed to Pending Transfer for the gaining
> entity.
>
> ○ The gaining property user should be able to access a transfer form
> that will show if there are any transfer property records waiting
> action. The property user should be able to enter the Asset ID and
> have the following data be displayed for identification purposes and
> for entrance of new data.
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ The following data elements should be displayed and be completed by
> the losing property user.
>
> ◘ APO No of gaining APO
>
> ◘ Org of gaining Org
>
> ◘ Status
>
> The gaining property user should review the displayed property data to
> ensure it is the correct property and complete the required data. The
> gaining property user should update the Status data element to
> Property Data Comp. If the transferred property is a non-capitalized
> property item, the person assigned the transfer approval authority
> should be provided a method to change the Status to Transfer Complete.
>
> ○ If the property item being transferred is a capitalized property,
> the property user must notify financial personnel that a capitalized
> property item is being transferred into their entity. If the transfer
> is within the agency, the financial personnel must determine if the
> accounting should be changed. If so, the financial personnel must
> change the accounting data elements on the accounting record. After
> the accounting is entered, system should change the Status to
> Accounting Comp. The person assigned the transfer approval authority
> should be provided a method to change the Status to Transfer Complete.
> When the Status is changed to Transfer Complete, CPAIS should generate
> the transfer accounting entry.

-   If the property user selects the Transfer within Department option
    and the property user enters the Asset ID, bring up a form with data
    elements necessary to identify the specific property item that is
    being transferred and the required data elements that are to be
    completed for the type of transfer selected. The data elements
    Transfer within Department are shown below.

> □ Transfer within Department
>
> ○ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ○ The following data elements should be displayed and be completed by
> the losing property user.
>
> ▪ Agency of gaining agency
>
> ▪ APO No of gaining APO
>
> ▪ Org Code of gaining agency
>
> ▪ Status
>
> The losing property user should review the displayed property data to
> ensure it is the correct property and complete the required data. The
> property user should enter Pending Transfer in the Status data
> element. Then a designated person with approval authority should
> access the record and approve the transfer by changing the Status to
> Transfer Approved.
>
> After the property record has been approved for transfer, the property
> and accounting record should be made accessible to the gaining agency
> personnel and the Status changed to Pending Transfer for the gaining
> agency.
>
> ○ The gaining property user should be able to access a transfer form
> that will show if there are any transfer property records waiting
> action. The property user should be able to enter the Asset ID and
> have the following data be displayed for identification purposes and
> for entrance of new data.
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ The following data elements should be displayed and be completed by
> the losing property user.
>
> ◘ APO No of gaining APO
>
> ◘ Org of gaining Org
>
> ◘ Status
>
> The gaining property user should review the displayed property data to
> ensure it is the correct property and complete the required data. The
> gaining property user should update the Status data element to
> Property Data Comp. If the transferred property is a non-capitalized
> property item, the person assigned the transfer approval authority
> should be provided a method to change the Status to Transfer Complete.
>
> If the property item being transferred is a capitalized property, the
> property user must notify financial personnel that a capitalized
> property item is being transferred into their agency. The financial
> personnel must update the accounting record with the new accounting.
> After the accounting is entered, the system should change the Status
> field in the property record to Accounting Comp. The person assigned
> the transfer approval authority should be provided a method to change
> the Status to Transfer Complete. After the Status is changed to
> Transfer Complete, CPAIS should generate the transfer accounting
> entry.

-   Provide an audit trail for all actions involving transfers on the
    property record. This trail should include creating a history
    record, USER Id of person initiating the action, date, and a
    description of the action.

### 4.8.2 Accounting Record {#accounting-record-3 .unnumbered}

-   Non-capitalized accountable property transferred within the
    Department will not generate accounting to FFIS.

-   Capitalized properties transferred within the Department and outside
    the originating agency provide a method for the receiving agency to
    populate the accounting data elements necessary to facilitate the
    transfer. CPAIS is not to generate any accounting entries until
    receiving agency populates the required accounting data elements.

-   Capitalized properties transferred within an agency may or may not
    require the generation of accounting entries.

-   The transfer of capitalized property will require the transfer of
    both the cap value and the accumulated depreciation of the asset to
    the receiving agency.

-   Once the receiving agency enters the required accounting elements to
    facilitate the transfer of the asset, the system is to automatically
    change the status on the property record to "Accounting Complete".

## 4.9 Change Of Status {#change-of-status .unnumbered}

The status of personal property can be changed from active to another
status through the use of one of the following options.

-   Excess -- Property has been reported as excess using the GSA Agency
    Asset Management System. Property remains under the control of the
    assigned APO until a final determination of its disposition is made.

-   Damaged -- Property that either GSA or the agency transfers to a
    non-USDA office or agency. Property remains under the control of the
    assigned APO until a final determination of its disposition is made.

-   Scrap -- Property is placed in a scrap status. Property remains
    under the control of the assigned APO until a final determination of
    its disposition is made.

-   Lost or Stolen -- Property is placed in a lost or stolen status.
    Property remains under the control of the assigned APO until a final
    determination of its disposition is made.

-   Exchange/Sale -- Property is placed in an exchange/sale status.
    Property remains under the control of the assigned APO until a final
    determination of its disposition is made.

-   Temporary Loan -- Property is temporarily loaned to another
    entity/agency. The assigned APO remains accountable for the
    property.

-   Storage -- Property is placed in storage. The assigned APO remains
    accountable for the property.

[Assumptions]{.underline}

-   A change of status action will not generate an accounting
    transaction as the assigned APO remains accountable for the
    property.

-   A change of status action on the property record does not require
    any changes to the accounting record.

[Requirements]{.underline}

-   Provide a property change of status form that allows the user the
    ability to select one of the available changes of status methods and
    to enter the Asset ID of the property that is being changed. The
    various methods of change of status are shown below.

> □ Excess
>
> □ Damaged
>
> □ Scrap
>
> □ Lost or Stolen
>
> □ Exchange/Sale
>
> □ Temporary Loan
>
> □ Storage
>
> After the property user selects the disposition option and enters the
> Asset ID, bring up a form with data elements necessary to identify the
> specific property item that is being disposed and the required data
> elements that are to be completed for that type of disposition as
> shown below.
>
> ○ Excess
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to change the Status of the
> property item to Excess.
>
> ▪ After the change of status method is selected, display Excess in the
> Status field.
>
> ▪ Property cannot be transferred either internal or external to the
> agency while it is in Excess Status.
>
> ▪ Provide a method for the property user to remove the property item
> from Excess Status.
>
> ○ Damaged
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to change the Status of the
> property item to Damaged.
>
> ▪ After the change of status method is selected, display Damaged in
> the Status field.
>
> ▪ Property cannot be transferred either internal or external to the
> agency while it is in Damaged Status.
>
> ▪ Provide a method for the property user to remove the property item
> from Damaged Status.
>
> ○ Scrap
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to change the Status of the
> property item to Scrap.
>
> ▪ After the change of status method is selected, display Scrap in the
> Status field.
>
> ▪ Property cannot be transferred either internal or external to the
> agency while it is in Scrap Status.
>
> ▪ Provide a method for the property user to remove the property item
> from Scrap Status.
>
> ○ Lost or Stolen
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to change the Status of the
> property item to Lost or Stolen.
>
> ▪ After the change of status method is selected, display Lost or
> Stolen in the Status field.
>
> ▪ Property cannot be transferred either internal or external to the
> agency while it is in Lost or Stolen Status.
>
> ▪ Provide a method for the property user to remove the property item
> from Lost or Stolen Status.
>
> ○ Exchange/Sale
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to change the Status of the
> property item to Exchange/Sale.
>
> ▪ After the change of status method is selected, display Exchange/Sale
> in the Status field.
>
> ▪ Property cannot be transferred either internal or external to the
> agency while it is in Exchange/Sale Status.
>
> ▪ Provide a method for the property user to remove the property item
> from Exchange/Sale Status.
>
> ○ Temporary Loan
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to change the Status of the
> property item to Temporary Loan and to enter in the Custodial Name
> field to which the property is loaned.
>
> ▪ After the change of status method is selected, display Temporary
> Loan in the Status field.
>
> ▪ Property cannot be transferred either internal or external to the
> agency while it is in Temporary Loan Status.
>
> ▪ Provide a method for the property user to remove the property item
> from Temporary Loan Status.
>
> ○ Storage
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to change the Status of the
> property item to Storage.
>
> ▪ After the change of status method is selected, display Storage in
> the Status field.
>
> ▪ Property cannot be transferred either internal or external to the
> agency while it is in Storage Status.
>
> ▪ Provide a method for the property user to remove the property item
> from Storage Status.

-   CPAIS should not generate accounting for placing in or removing from
    any of the above change of status methods.

-   Provide an audit trail for all actions involving a change of status
    to the property on the property record. This trail should include
    creating a history record as shown above, USER Id of person
    initiating the action, date, and a description of the action.

**4.10 Dispositions Of Property And/Or Property Record**

Personal property and/or property record can be deleted from CPAIS
through the use of one of the following options.

-   Transfer to CEPO Warehouse -- Property that is physically
    transferred to the Centralized Excess Property Operations Warehouse
    (CEPO). The Department Offices that are located within the
    Washington D. C. area should primarily use this option.

-   Transfer Outside Department -- Property that either GSA or the
    agency transfers to a non-USDA office or agency.

-   Abandoned or Destroyed -- Property has been documented as having no
    economic value and the item has been abandoned or destroyed.

-   Donated -- Property is being disposed through a donation.

-   Sold -- Property that is sold by either GSA or the agency other than
    through a Sold Exchange/Sale. This includes property that is sold as
    scrap.

-   Sold Exchange/Sale -- Either GSA or the agency under the sponsorship
    of the Exchange/Sale procedures sells property.

-   Lost or Stolen -- Property is removed from CPAIS after it has been
    declared lost or stolen under the Change of Status options.

-   Donated Research Equipment Under P. L. 102-245 -- Research equipment
    that is donated under the Stevenson-Wydler Technology Innovation Act
    , Public Law 102-245.

-   Remove Property Item \-- Property record is being removed because it
    was entered in error, it is a duplicate record with different Asset
    ID, or the property is no longer required to be maintained in the
    system.

### 4.10.1 Property Records {#property-records .unnumbered}

[Assumptions]{.underline}

-   CPAIS will generate an accounting transaction for the dispositions
    of capitalized property items.

-   CPAIS will not generate an accounting transaction for the
    disposition of non-capitalized property.

-   Disposition of a capitalized property item should not occur until
    both the accounting and the property records are marked with the
    appropriate disposition status. One record cannot be marked as
    disposed and the other record be marked with another status.

[Requirements]{.underline}

-   Work Flow For The Disposal Of Property is shown in figure 11 below.

![](media/image18.png){width="5.363194444444445in"
height="3.8333333333333335in"}

Figure 10

-   Provide a property disposition form that allows the user the ability
    to select one of the available methods of disposition and to enter
    the Asset ID of the property that is being disposed. The various
    methods of dispositions are shown below.

> □ Transfer to CEPO Warehouse
>
> □ Transfer Outside Department
>
> □ Abandoned or Destroyed
>
> □ Donated
>
> □ Sold
>
> □ Sold Exchange/Sale
>
> □ Lost or Stolen
>
> □ Donated Research Equipment Under P. L. 102-245
>
> □ Remove Property Item

-   After the property user selects the disposition option and enters
    the Asset ID, bring up a form with data elements necessary to
    identify the specific property item that is being disposed and the
    required data elements that are to be completed for that type of
    disposition as shown below.

> ○ Transfer to CEPO Warehouse
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to select to dispose of property
> as a Transfer to CEPO Warehouse.
>
> ▪ After the disposal method is selected, display in the Status field,
> Transfer to CEPO
>
> ○ Transfer Outside Department
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to select to dispose of property
> as a Transfer Outside Department.
>
> ▪ After the disposal method is selected, display in the Status field,
> Transfer Outside Dept.
>
> ○ Abandoned or Destroyed
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to select to dispose of property
> as Abandoned or Destroyed.
>
> ▪ After the disposal method is selected, display in the Status field,
> Abandoned/ Destroyed.
>
> ○ Donated
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to select to dispose of property
> as Donated.
>
> ▪ After the disposal method is selected, display in the Status field,
> Donated.
>
> ○ Sold
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 10-character data element entitled Proceeds that must be
> completed by the property user. After this field is completed, it
> should be stored as part of the property record and be available for
> reporting and inquiry purposes.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to select to dispose of property
> as Sold.
>
> ▪ After the disposal method is selected, display in the Status field,
> Sold.
>
> CPAIS should not generate accounting for the recorded proceeds. This
> is being recorded in CPAIS for reporting purposes only.
>
> ○ Sold Exchange/Sale
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 10-character data element entitled Proceeds for the user
> to enter either the sales proceeds or the trade-in amount and a
> one-character data element entitled Method of Sale. The value for this
> data element is an "S" for Sale or a "T" for trade-in. The property
> user must complete these two data elements. After these fields are
> completed, the data should be stored as part of the property record
> and be available for reporting and inquiry purposes.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Display an 11-character field, Trade-in Asset ID, for the user to
> enter the Asset Id of the property that was traded-in. This field
> should be recorded in the property record of the property being
> disposed
>
> ▪ Provide a method for property user to select to dispose of property
> as Sold Exchange/Sale.
>
> ▪ After the disposal method is selected, display in the Status field
> as either Sold Exchange or Trade-In. dependent on the option selected
> as Method of Sale.
>
> CPAIS should not generate accounting for the recorded proceeds. This
> is being recorded in CPAIS for reporting purposes.
>
> ○ Lost or Stolen
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to select to dispose of property
> as Lost or Stolen.
>
> ▪ After the disposal method is selected, display in the Status field,
> Lost or Stolen.
>
> ○ Donated Research Equipment Under P. L. 102-245
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a 14-character field for the Disposition Document Number.
> This field is optional and should be stored in the property record if
> it is completed.
>
> ▪ Provide a method for property user to select to dispose of property
> as Donated Research Equipment Under P. L. 102-245.
>
> ▪ After the disposal method is selected, display in the Status field,
> Donated Research.
>
> ○ Remove Property Item
>
> ▪ Display the Asset ID, APO No, Org Code, and Description for the
> individual property item.
>
> ▪ Display a one-character Duplicate Indicator. This is a required
> field and the valid values are "Y" for yes if it is a duplicate item
> and "N" for no if it is not a duplicate item. The Duplicate Indicator
> should be stored with the property record. If "Y" is selected and it
> is a capitalized property item, the accounting generated should
> reverse the original accounting entry that placed the property in FFIS
> and the removal of any associated accumulated depreciation. If "N" is
> selected and it is a capitalized property item, the normal disposition
> accounting should be generated.
>
> ▪ Provide a method for property user to select to dispose of property
> as Remove Property Item.
>
> ▪ After the disposal method is selected, display in the Status field,
> Remove as Duplicate if the duplicate indicator is "Y" or Remove
> Property Item if the duplicate indicator is "N".

-   Provide a method for the users to reactivate a property and/or
    accounting record that was erroneously disposed regardless of the
    method of acquisition.

-   Provide an audit trail for all actions involving dispositions of
    property/property record on the record. This trail should include
    creating a history record as shown above, USER Id of person
    initiating the action, date, and a description of the action.

### 4.10.2 Accounting Record {#accounting-record-4 .unnumbered}

-   The disposal of non-capitalized accountable property will not
    generate accounting to FFIS.

-   The disposal of capitalized property will generate accounting
    entries in accordance with SGL standards. Postings related to the
    disposals of capitalized property will be detailed in the CPAIS
    Posting model guide.

-   The disposal of capitalized property shall require a two level
    approval process.

-   For disposal of property in an Exchange/Sale, see outstanding
    issues.