Managing Fixed Assets In The Public Sector

Overview

This text is the foremost compilation of information about managing the public sector fixed assets function. No two-fixed assets management functions are alike and there is no real collective information bank for the managers to use. Not only are management principles provided, but also definitions of some key settings in managing fixed assets from defining fixed assets to accountability for those assets. This text was written to help better operate the day-to-day affairs of the public sector fixed assets ...
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Overview

This text is the foremost compilation of information about managing the public sector fixed assets function. No two-fixed assets management functions are alike and there is no real collective information bank for the managers to use. Not only are management principles provided, but also definitions of some key settings in managing fixed assets from defining fixed assets to accountability for those assets. This text was written to help better operate the day-to-day affairs of the public sector fixed assets management function. The information presented here is not new; however, the information is not contained in one concise location.

The concepts and principles presented here are of interest to all-public sector administrators. However, those individuals working in the day-to-day operations are those who will find this text most interesting. It should be used to stimulate conversation and communication on the subject of personal property management. In so doing, the expectation is that these conversations and communications will increase the effectiveness and efficiency of personal property management. The public sector is an area that relies on sound management practices and the management on those assets entrusted to us is no exception. Within the confines of this text will be found sound management practices to further the overall effectiveness of fixed assets management.

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Product Details

  • ISBN-13: 9781581126846
  • Publisher: Universal-Publishers.com
  • Publication date: 3/1/2001
  • Pages: 144
  • Product dimensions: 5.50 (w) x 8.50 (h) x 0.34 (d)

Table of Contents

Chapter 1 Introduction 1
Purpose 1
Objectives 1
Introduction 1
What Is The Public Sector 3
What Are Fixed Assets 4
Types Of Fixed Assets 8
Why Manage Fixed Assets 9
Fixed Assets Management Organization 12
Fixed Assets Management Principles 16
Fixed Assets Cost Determination 17
Grants 20
Summary 23
Questions 25
Notes 25
Chapter 2 Control and Accountability 28
Purpose 28
Objectives 28
Introduction 28
Authority 29
Control 32
Accountability 36
Centralized Versus Decentralized 38
Assigning Responsibility 39
Capitalization Policy 43
Identification and Tagging 46
Summary 48
Questions 50
Notes 51
Chapter 3 Inventorying and Reporting 52
Purpose 52
Objectives 52
Introduction 52
Management Inventory Program 54
Fixed Assets Management Cycle 55
Physical Inventories 56
Fixed Asset Transfers 61
Lost, Missing Or Stolen Fixed Assets 62
Trade-In Of Fixed Assets 63
Management Inventory System 64
Forms 70
Reports 74
Summary 76
Questions 78
Notes 79
Chapter 4 Disposition Of Fixed Assets 80
Purpose 80
Objectives 80
Introduction 80
Surplus Property Management Principles 83
Surplus Property Classifications 84
Disposal Methods 86
Sales To Employees 98
Distribution Of Proceeds 98
Hazardous Materials Handling 101
Summary 107
Questions 110
Notes 110
Chapter 5 Performance Measurements 111
Purpose 111
Objectives 111
Introduction 111
What Is Performance Measurement 114
Performance Measurements 115
Performance Measurement Tools 120
Summary 124
Questions 127
Notes 127
List of Figures
Figure 1-1 Examples of Public Sector Assets 6
Figure 1-2 Fixed Assets Management Organizational Placement 13
Figure 2-1 Metal Identification Tags 47
Figure 2-2 Bar Coded Identification Tag 47
Figure 3-1 Fixed Assets Management Cycle 56
Figure 4-1 Disposal Methods 89
Figure 5-1 Written Report 121
Figure 5-2 Table Report 122
Figure 5-3 Graph Report 123
List of Tables
Table 2-1 Responsibility Assignments 42
Table 2-2 Fair Market Value Determination 46
Table 4-1 Sale Price Ranges 92
Table 4-2 Household Hazardous Waste 107
Index 129
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