114-60 -- Personal Property Management Program

This Part prescribes policies, procedures and responsibilities governing the receipt of personal property and services; and accountability, record keeping, management and survey of personal property in the Department of the Interior. The provisions of this Part apply to all personal property acquired by all bureaus and offices.


Section 114-60.1 -- Personal Property Administration


Supplemental Regulations

Compliance Reviews

Property Management Forms

Section 114-60.2 -- Accountability

Accountable Property

Capitalization and Accountability Records

Accounting for Capitalized Property

Capitalization Threshold

General Ledger Account

Property Accountability Records

Accountable Officers

Transfer of Accountability

Relief of Custody

Responsibility Records

Property clearance

Use of Gov't.-owned Property Restricted to Official Purposes and the Use of Non-Gov't.-owned Property

Exhibit I - Formula for the Determination of Lease Capitalization

Section 114-60.3 -- Property Inventories



Inventory Frequencies and Methods

Inventory Reconciliation

Inventory Reports and Certification

Inventory Documents Retention

Inventory Training Requirements

Section 114-60.4 -- Classification of Property


Classification Criteria

Section 114-60.5 -- Receipt of Property and Services

Scope of Subpart


Basic Receiving Principles

Section 114-60.6 -- Identification of Personal Property

Government Ownership Identification Markings


Assignment and Display of Property Numbers

Items Requiring Special Identification

Section 114-60.7 -- Stores Records

General Ledger Control Account

Stores Records

Periodic Reconciliation

Designation of Employees Authorized to Withdraw Property or Stores from a Storehouse

Documentation of Issues

Records and Control of Tax-free Alcohol

Annual Review and Report of Tax-free Alcohol

Section 114-60.8 -- Survey Procedures

Scope of Subpart

Relief from Accountability

Types of Survey Authority

Standing Board of Survey

Local Survey Officer

Traveling Survey Officer

Special Boards of Survey

Report of Survey



Additional Distribution

Conducting a Survey action

Notification of a Board of Survey/Survey Officer

Survey Signature


Continuing Property in Service

Witnessing Destruction or Reduction to Scrap

Destruction and Disposal of Hazardous Materials

Reviewing Authority for Reports of Survey

Reports of Survey

Authority to Overturn Findings and Determinations

Removal of Surveyed Property from Accountability Records

Property Irregularities

Property Irregularities Defined

Reporting Theft, Unauthorized Use, or Vandalism to Law Enforcement Authorities

Investigation Requirement


Employee Liability, Notification, and Appeal

Determination of Liability

Employee Notification and Participation

Financial Liability and Disciplinary Actions

Determining the Amount of Financial Liability

Depreciation Formula for Lost, Damaged or Stolen Property

Employee Notification of Findings and Determinations

Employee Appeal of Survey Findings and Determinations

Transmittal of the Official File

Debt Collection

Billing the Employee

Unserviceable Property

Scope of Part

Relief from Accountability

Certificate of Unserviceability Signature


Conducting an Unserviceable Property Action

Determination of Unserviceability

Continuing Property in Service

Witnessing Destruction or Reduction to Scrap

Destruction and Disposal of Hazardous Materials

Reviewing Authority for Certificate of Unserviceable Property

Authority to Overturn Findings and Determinations

Removal of Unserviceable Property from Accountability Records