20-10 Inventory and Control of Department Fixed Assets

Study Notes

The Kansas City Police Department has a written directive to establish guidelines and procedures for the control and maintenance of department equipment.
The directive provides guidelines for maintaining accurate records of all property owned by the department, including location, for purposes of insurance and fiscal responsibility.

Asset Number: A seven-digit control number assigned to each piece of non-expendable equipment.
Inventory Control Coordinator: A position within the Financial Services Unit (FSU) responsible for maintaining accurate records on all non-expendable equipment owned by the department.
Inventory Member: The member of each element who conducts or is responsible for conducting the inventory of non-expendable equipment.
Nonexpendable Equipment: Equipment with a value of $500 or more that is not reasonably expected to be used up or destroyed in normal service and considered to be a fixed asset.

A complete inventory of non-expendable equipment will be established and maintained by the FSU.
All non-expendable equipment will be assigned an asset number by the Inventory Control Coordinator or designee.
Element supervisors/commanders are responsible for the location and condition of all equipment in their inventory and will ensure the accuracy of their elements' equipment inventory at the end of each calendar year.
Property Inventory Action, Form 269 P.D., will be completed to report any action taken involving non-expendable equipment.

The timely completion of the department inventory is necessary to accurately report the value of department contents.
A contents insurance policy is purchased annually based on the value of department contents.
The inventory printouts and instructions will be disseminated to the Division Commander, who will forward them to the Inventory Member.
Each element will designate an Inventory Member to conduct an inventory of fixed assets annually during December.

The Communications Support Unit is responsible for hand held radios, mobile radios, and other communications equipment.
The Technology Support Section is responsible for desktop computers, laptop computers, associated software, and mobile data computers.
The Digital Technology Section is responsible for in-car video cameras and body worn cameras.
The Fleet Operations Unit is responsible for department vehicles, bicycles, all-terrain vehicles, and trailers.
The Supply Section is responsible for department-owned firearms and conducted electrical weapons.

When equipment is known to be lost or stolen, the element supervisor/commander will forward a memorandum, attached to the related loss or stealing report, through the chain of command to the Executive Services Bureau requesting the item be removed from the element's inventory.
The Accounting Section will remove the item from the department's inventory after receiving a copy of the memorandum.

New equipment requisitions will be processed by the Purchasing Section.
The Accounting Section will determine if an item will be entered into the fixed assets inventory based on a review of the copy of the purchase order.
The supervisor/commander of the receiving element will notify the Accounting Section within two weeks if the item is delivered and the inventory control number is not received.

When office equipment needs repair, the Accounting Section will be notified.
The FSU will determine if the office equipment will be repaired or replaced.
When office furniture is in need of repair or replacement, both the Purchasing Section and Accounting Section will be notified.