All materials ordered for the College will be delivered to Central Receiving, and after being inventoried and checked for damage they will then be delivered to the appropriate department. Any materials to be returned must also be handled through Central Receiving. When materials are too large or heavy to be delivered or returned, immediate notification will be made to Central Receiving.

Procedure

Materials being received through Central Receiving will be reviewed to determine:

1. That the materials are actually destined for the institution (as opposed to another school or agency).
2. That the College is receiving the materials indicated on the Purchase Order with regard to quantity and discount.
3. That the materials are in acceptable condition.
4. That terms regarding installation and/or set-up of equipment are met.

Receiving Report

At the time the Purchase Order is typed, a copy is sent to the requesting department and to Central Receiving confirming that the order has been placed. On the Receiving Report, the requesting party will note any discrepancies of materials received and forward the report to Central Receiving within three days after completion of service or delivery of merchandise.

Central Receiving will forward a copy of the Receiving Report and the original receipting document (packing list, invoice, etc.) to the Business Office (Accounts Payable) for payment.

In the case of partial shipments, a photocopy of the Purchase Order, noting receipt or non-receipt of specific items, will be forwarded to Central Receiving. The Director of Administrative Services or Designee will follow through to correct discrepancies.

Return of Merchandise

Any materials being returned must be handled by Central Receiving so that appropriate records and proper credit or replacement will be made. When the requesting department receives merchandise which is considered defective, Central Receiving must be notified. The Director of Administrative Services or Designee will then make arrangements with the vendor.

Freight/Damage Claims

When the dollar amount of damage warrants it, a Freight Claim will be filed with the carrier by the Purchasing Agent asking for the compensation for damage.

Deleting Equipment From Inventory

All appropriate equipment to be deleted from inventory listings will be reported to the Business Office/Campus Services Clerk and processed only after signatory approval by the appropriate Department Chairperson and the Director of Administrative Services.

The Cost Center Supervisor's responsibility in reporting a needed disposition from inventory is as follows:

1. The "Equipment Disposition Report" will be used to delete equipment from inventory listings. All requested information and signatures must be supplied.
2. The specific purpose/reason for equipment removal must be carefully noted on the "Equipment Disposition Report". The designated disposition codes are:
   
   1. Sold or Traded
   2. Lost or Stolen
   3. Scrapped
   4. Other (Explain)
   5. Lost or stolen items are to be reported to the Security Department and the Business Office.

Any deletion processed will be reflected with the next summary inventory update listing.

Deletion/Disposal of Assets Purchased with Federal Funds

ICCB requires that providers/recipients maintain accountability for certain items purchased with federal funds that are non-expendable in nature.

When Equipment is no longer needed for the original project or program for which it was acquired, the equipment may be used in other federal projects or programs. The program should notify ICCB and ascertain if the equipment is needed in any other project or program. If not, it may be retained, sold, or otherwise disposed of. The following specific procedures to eliminate an item from the local inventory must be followed.

Items of inventory may be sold or otherwise disposed of without further financial obligation to the ICCB if the item has a per unit current fair market value of less than $2,500. The disposal of such items should be so noted of the equipment inventory.

Items of equipment with per unit current fair market value of $2.500 or more may not be disposed of without approval from the ICCB. A request to dispose of such equipment must be submitted in writing to the ICCB. Permission to dispose of the designated equipment will be granted in writing following a review of the request.

Physical Inventories

Each Cost Center/Department is responsible for maintaining careful and continuous supervision of its equipment and for conducting a periodic updated physical inventory.

Cost Center Responsibility

1. Each Cost Center Supervisor shall conduct a periodic physical inventory of all its equipment/furniture.
2. All discrepancies in equipment listings and any needed adjustments (additions, deletions, etc.) are to be reported to the Business Office/Campus Services Clerk.
3. During a complete physical inventory each Cost Center Supervisor is responsible for notifying the Business Office/Campus Services Clerk to tag any unidentified equipment with the appropriate DACC tag number and replace any worn or partially removed numbers.

Business Office/Campus Services Responsibility

1. The Business Office/Campus Services Clerk will report summary results of all spot-check audits to the appropriate Department Chairperson and to the Director of Administrative Services.
2. The Controller will be responsible for processing inventory deletions resulting from sale, theft, loss, or scrapping upon notification of such a deletion by the Cost Center Supervisors or Campus Services personnel.