1.14.4 Personal Property Management

Manual Transmittal

April 30, 2018

Purpose

(1) This transmits revised IRM 1.14.4, Personal Property Management.

Material Changes

(1) Updated the reorganization of Facilities Management and Security Services (FMSS) and removed Agency-Wide Shared Services (AWSS) references.

(2) Corrected the wording that was incorporated from AWSS-01-0916-0001, Interim Guidance for IRM 1.14.4, Personal Property Management, issued on September 30, 2016.

Effect on Other Documents

This supersedes IRM 1.14.4 dated September 28, 2017.

Audience

Servicewide

Effective Date

(04-30-2018)

Richard L. Rodriguez
Chief
Facilities Management and Security Services

Program Scope

  1. Purpose: Property and Asset Management (P&AM) is the ongoing process and function of maintaining physical accountability of IRS assets throughout its complete lifecycle. The process uses various property management tools for tracking, value reporting, and chain of custody of Internal Revenue Service (IRS) non-Information Technology (IT) assets through acquisition to final disposal. These tools help to mitigate the vulnerability to theft, waste, fraud, or abuse.

  2. Audience: These procedures apply to IRS employees who are responsible for developing, maintaining, and controlling non-IT assets.

  3. Policy Owner: Facilities Management and Security Services (FMSS) is the program office responsible for overseeing the P&AM Program and providing guidance to each IRS Business Unit (BU).

  4. Program Owner: FMSS, Project Management, Logistics.

  5. Primary Stakeholders: Each IRS BU is a partner of the P&AM Program. FMSS, IT, Criminal Investigation (CI), and the Chief Financial Office (CFO) are primarily impacted by the changes to the policies and procedures. IT/User & Network Services (UNS) is the business process owner of enterprise asset inventory data. IT/UNS partners with FMSS, CI, Chief Counsel (CC) and the other IT component organizations who are accountable and responsible for verifying and certifying hardware assets under their respective control and stewardship.

Background

  1. This IRM provides purpose, authorities, directives, and responsibilities for the P&AM Program.

  2. In the IRS, FMSS Headquarters (HQ) P&AM Program has oversight for the management of all non-IT IRS assets and administers the program in compliance with the law and regulations referenced in IRM 1.14.4.1.2 and as revised. FMSS is the only BU within IRS who manages the actual disposal of IRS assets. The only exception for disposal of IRS assets is for Criminal Investigation (CI) firearms and/or ammunition which is handled by CI.

  3. Property Management includes the processes, people, and systems that provide effective accounting and internal controls of personal property throughout its entire life cycle (i.e. acquisition through final disposal).

  4. IT assets are managed by IT until the assets are no longer required by IRS and reported to FMSS for final disposition. The IT program requirements and processes are addressed in IRM 2.149, Asset Management, Information Technology (IT) Asset Management, the Asset Management Hardware User Guide and other IT policy directives.

  5. The CI investigative asset requirements and processes are addressed in IRM 9.10.1, Administrative Databases and Software, Criminal Investigation Management Information System Equipment Inventory. CI IT and non-IT assets are governed under IT IRM 2.149, Information Technology (IT) Asset Management, and IRM 1.14.4, Personal Property Management.

  6. Asset management places a significant importance and effort into ensuring that accountable IRS assets are maintained in agency asset management systems. Accountability is the obligation imposed by law, lawful order, or regulation:

    1. Chapter 101 of the Federal Property Management Regulation (FPMR) and Chapter 102 of the Federal Management Regulation (FMR) published in Title 41 of the Code of Federal Regulations (CFR) provides for the maximum utilization of IRS assets.

Authority

  1. The IRS P&AM Program is based on the following laws, regulations, Executive Orders (EO), Treasury Directives (TD), and IRS policy:

    1. The Federal Property and Administrative Services Act of 1949, Sections 202 - 206

    2. Federal Acquisition Regulations (FAR) 7.4, Equipment Lease or Purchase

    3. FPMR 41 CFR Subchapter E, Part 101-25

    4. FPMR Subchapter H, Part 101-42.2

    5. FMR 41 CFR, Subchapter B, Part 102-31 through 102-42

      Note:

      The FMR is the successor to the FPMR. It contains updated regulatory policies originally found in the FPMR. However, it does not contain FPMR material that described how to do business with GSA.

    6. General Services Administration (GSA) FMR Bulletin B-27, Annual Executive Agency Reports on Excess and Exchange/Sale Personal Property

    7. GSA FMR Bulletin B-34, Disposal of Federal Electronic Assets (FEA)

    8. GSA Personal Property Disposal Guide

    9. 40 USC 552, Abandoned or Unclaimed Property on Government Premises

    10. EO 12999, Educational Technology: Ensuring Opportunity for all Children in the Next Century

    11. EO 13693, Planning for Federal Sustainability in the Next Decade

    12. TD 61-04, Acceptance, Retention, and Disposition of Gifts under the Foreign Gifts and Decorations Act

    13. TD 61-09, Department of the Treasury Gift Acceptance Authority

    14. TD 73-01, Personal Property Management

    15. TD 85-01, Treasury IT Security Program Wireless Communications Cell Phones, Section 4.6 Volume II, Part 1

    16. Treasury Supplemental Standards of Conduct

    17. Plain Talk About Ethics and Conduct Handbook

    18. IRM 1.2.40.22, Delegation Order 1-24, Acceptance, Retention, and Disposition of Gifts under the Foreign Gifts and Decorations Act

    19. President’s Management Agenda

    20. Office Management and Budget (OMB) Circular A-123, Management’s Responsibility for Internal Controls

Responsibilities

  1. The P&AM Program requires the participation of FMSS Territory Managers (TM) and employees to ensure separation of duties, support internal controls and Quality Assurance (QA) program reviews, adherence to regulations, and protect employees from any appearance of bias or misappropriation of government assets.

  2. The FMSS designated HQ Program Manager:

    1. conducts regular reviews of FMSS territory P&AM Program activities utilizing the quarterly Territory QA Review and the monthly P&AM metrics.

    2. provides assistance to FMSS territory property staff regarding Standard Operating Procedures (SOP), to answer concerns, or to provide policy guidance.

    3. coordinates with each BU and external stakeholders on P&AM policy and guidance. Refer to the FMSS P&AM website.

    4. issues a quarterly control to the territories for submission of the territory disposal review and instructions for the review.

    5. provides instructions for the territory to review the non-IT assets in the Knowledge, Incident/Problem Service Asset Management - Asset Manager (KISAM-AM) key data elements.

    6. provides five disposal reports for each territory as the sample data for review.

    7. identifies the items requiring submission back to the HQ P&AM staff.

    8. reviews the completed territory disposal sample.

    9. provides a quarterly written report to the TM.

    10. acts as a FMSS Approving Authority for IRS disposal documents.

      Note:

      For additional instructions, see the FMSS Property and Asset Management Desk Guide.

  3. The FMSS TM and/or Section Chiefs are responsible to:

    1. verify that the territory P&AM Program has sufficient and trained resources.

    2. review the P&AM dashboard measures to monitor territory program health.

    3. conduct internal control reviews regarding the P&AM Program.

    4. review and sign IRS disposal documents timely as the approving authority for both IT and non-IT personal property, whether tracked in KISAM-AM or not.

      Note:

      The FMSS TM Staff Assistant can sign IRS disposal documents as the approving authority.

    5. perform quarterly reviews of disposal activities to ensure:
      i. approval of disposal actions occurs prior to the disposal of assets.
      ii. disposal actions are approved by an approving authority.

    6. perform quarterly reviews of non-IT assets in the KISAM-AM system to ensure the following non-IT key data elements are complete and updated:
      i. Assignment
      ii. Barcode
      iii. Serial Number
      iv. Building Code
      v. Contact or User (if applicable)

    7. verify annual inventory of non-IT assets are completed timely as well as corrections to any KISAM-AM anomalies.

      Note:

      For additional instructions, see the FMSS Property and Asset Management Desk Guide.

  4. The FMSS territory Property Officer is the territory employee who is responsible for the life cycle management of IRS personal property which includes following processes and procedures of the P&AM Program in their territory. Other FMSS territory employees may assist with the responsibilities as assigned by the TM.

    Note:

    For additional instructions, see the FMSS Property and Asset Management Desk Guide.

  5. The FMSS territory KISAM-AM Coordinator is the territory employee who is responsible for maintaining non-IT asset records and disposal activities for IT asset records in KISAM. This employee may be the same employee(s) as the Property Officer.

    Note:

    For additional instructions, see the FMSS Property and Asset Management Desk Guide.

Program Objectives and Review

  1. Program Goals: The P&AM Program serves as the IRS lead in the life cycle management of all accountable non-IT assets and disposal/retirement of all IT assets in the KISAM-AM system. The program supports IRS goals and objectives in sustainability and recycling/reuse efforts. It supports the objectives of compliance with regulations, chain of custody, auditability and timeliness of P&AM processes and procedures. The program promotes the following eight principles of federal management of personal property:

    1. Maximize the return on investment

    2. Manage the inventory effectively

    3. Minimize the cost of management systems

    4. Make excess the first source of supply

    5. Maximize reuse

    6. Meet national disposition objectives

    7. Enhance recycling and energy conservation efforts

    8. Ensure property staff and stakeholders are well trained

  2. Program Reports: The KISAM-AM system is the central repository used for processing all basic accountability actions related to the entire lifecycle of IRS assets, including recording and tracking asset acquisitions, transfers, and disposals. It provides the capability to identify the organization and user responsible for the asset.

    1. Acquisition Reports are stored in the Integrated Procurement System (IPS) (or its successor program) and the purchase of an asset is documented. Acquisition information is mandatory in the KISAM-AM asset record. Personal property meeting the requirements for tracking in KISAM-AM are added after receipt and acceptance in IPS.

    2. KISAM-AM Reports show the lifecycle management of personal property from acquisition to final disposal. These reports support accuracy, timeliness, accountability, chain of custody, and auditability.

    3. Disposal Reports document the final disposal action where IRS no longer has ownership or title of an asset.

    4. SAP Business Objects Environment (BOE) provides many reports from data in KISAM-AM which are used for the review of asset management processes such as timely disposal, annual inventory validation and certification, and anomaly reports both for IT and non-IT assets.

  3. Program Effectiveness: Success of the P&AM Program is measured by verifying:

    1. new non-IT assets are added to KISAM-AM within 10 workdays of receipt.

    2. non-IT annual inventory certification and validation reaches 100% completion by June 30.

    3. non-IT personal property no longer needed by IRS is reported to GSA as excess.

    4. FMSS territory property staff and KISAM-AM coordinators attend scheduled P&AM meetings.

    5. assets, including furniture in a real estate project, are identified for reuse. If assets cannot be reused they should be exchanged. If assets cannot be reused or exchanged, they must be excessed.

    6. IT disposal cycle time is 60 days or less with a 90% timeliness score.

    7. timeliness of recording KISAM-AM actions follow a 10 working day rule.

      Note:

      For additional information, see AM 034 - Asset Management 10-day Business Rule.

    8. adequate resources to support the program are expended. This is measured by reviewing time recorded in the IRS timekeeping system, Single Entry Time Reporting (SETR), using the P&AM Program code (800-55121).

    9. audit recommendations and Planned Corrective Actions (PCA) are timely implemented.

    10. scheduled FMSS territory program reviews which identify deficiencies/problems for correction are completed.

Terms/Definitions/Acronyms

  1. Abandoned or Unclaimed Property - Personal property found on IRS premises owned or leased by the government and subject to the filing of claims by former owner(s) within three (3) years from the vesting of title in the United States.

  2. Accountable Property - All non-expendable property for which accountability is established in the perpetual inventory accounts (KISAM-AM) and the general ledger.

  3. Asset - Any property other than real estate. The distinguishing factor between personal property and real property is that personal property is movable and not fixed permanently to one location, such as land or buildings. Interchangeable with personal property.

  4. Condition Codes - An alpha or numeric code that describes the physical condition and serviceability of personal property as prescribed by the FMR. A complete listing of IRS condition codes can be found in the FMSS Property and Asset Management Desk Guide.

  5. Excess Personal Property - Any property under the control of any federal agency not required for its needs and the discharge of its responsibilities, as determined by the agency head.

  6. Executive Agency - An executive department, military department, or any independent establishment, within the meaning of 5 USC 101, 102, and 104 (1), respectively, and wholly-owned government corporation within the meaning of 31 USC 9101(3).

  7. Expendable Property - All property that, when used, is consumed, loses its identity, or becomes a component part of other equipment or fixed property, e.g. pencils, pens, paper, batteries, etc.

  8. Federal Agency - An executive agency or any independent establishment in the legislative or judicial branch of the government (except the Senate, the House of Representatives, or the Architect of the Capitol, and any activities under the Architect's direction).

  9. Forfeited Property - Personal property acquired by a federal agency either by a summary process or by order of a court of competent jurisdiction pursuant to any law of the United States.

  10. High Risk - A unique classification given to particular assets, that require special control and accountability due to unusual rates of loss, theft, misuse, due to the inherent nature of their size or ease of removal that is easily converted to personal use. These assets are tracked in KISAM-AM if their acquisition cost is $1000 or greater.

  11. Investigative Equipment - CI equipment required by CI for carrying out its investigative and enforcement functions. See IRM 9.10.1, Investigation Management Information System Equipment Inventory.

  12. Maintenance - The scheduled cleaning, servicing and adjustment of an asset to keep it in satisfactory operating condition.

  13. Non-Expendable Property - All property assets that are counted as capitalized and not expensed to operations, e.g. supplies. It is property of durable nature with a useful life of more than one year, has sufficient value to justify maintaining and continuing monetary property records, is of a nature that moderate damage results in repair rather than replacement, and generally costs $5,000 or more.

  14. Personal Property - Any property other than real estate. The distinguishing factor between personal property and real property is that personal property is movable and not fixed permanently to one location, such as land or buildings. Interchangeable with asset.

  15. Repair - The restoration of an asset to a serviceable or operable condition from an unserviceable or inoperable condition which resulted from wear, breakage or partial destruction. The overall objective is to restore or renovate assets to a near-new condition.

  16. Unconditional (in-kind) Gifts - Gifts of more than minimal value (minimal value is defined by GSA) received by federal employees, their spouses or dependents from a foreign government are deemed to have been accepted on behalf of the United States and, upon acceptance, become the property of the United States.

  17. Utilization - Identification, reporting and transfer of excess personal property within IRS or federal agencies to fill current or future authorized requirements in lieu of new procurement.

  18. Acronyms

    Acronym Definition
    BU Business Unit
    CI Criminal Investigation
    CIMIS Criminal Investigation Management Information System
    CFO Chief Financial Officer
    CFR Code of Federal Regulations
    CSIRC Computer Security Incident Reporting Center
    EHS Environment, Health and Safety
    FAR Federal Acquisition Regulations
    FEA Federal Electronic Assets
    FMR Federal Management Regulation
    FMSS Facilities Management and Security Services
    FPMR Federal Property Management Regulation
    GAO Government Accountability Office
    GRS General Record Schedule
    GSA General Services Administration
    HaP Home as POD
    HQ Headquarters
    IT Information Technology
    IRC Internal Revenue Code
    KISAM-AM Knowledge, Incident/Problem Services Asset Manager
    LB&I Large Business and International
    P&AM Property & Asset Management
    PCA Planned Corrective Action
    QA Quality Assurance
    SAMC Situational Awareness Management Center
    SB/SE Small Business/Self-Employed
    SOP Standard Operating Procedures
    TD Treasury Directive
    TIGTA Treasury Inspector General for Tax Administration
    TM Territory Manager
    UNS User Network Services
    USC United States Code
    W&I Wage & Investment

     

Related Resources

  1. Asset Management Hardware User Guide

  2. FMSS Property and Asset Management Desk Guide

  3. IRM 1.2.40, Servicewide Policies and Authorities, Delegations of Authority for Organization, Finance and Management Activities

  4. IRM 1.2.40.22, Delegation Order 1-24, Acceptance, Retention, and Disposition of Gifts under the Foreign Gifts and Decorations Act

  5. IRM 1.14.2, Supply Purchasing Program

  6. IRM 1.14.3, Furniture and Equipment Standards

  7. IRM 1.14.7, Motor Vehicle Management

  8. IRM 1.14.12, Environmental Compliance Program

  9. IRM 1.35.6, Administrative Accounting, Property and Equipment Accounting

  10. IRM 2.149, Asset Management, Information Technology (IT) Asset Management

  11. IRM 2.7.4, Information Technology (IT) Operations, Magnetic Media Management

  12. IRM 4.62.3, Requests for Representation Funds and Gifts for Foreign Officials

  13. IRM 5.10, Collecting Process, Seizure and Sale

  14. IRM 6.735.1, Ethics and Conduct Matters

  15. IRM 6.800.2, IRS Telework Program

  16. IRM 9.7, Criminal Investigation, Asset Seizure and Forfeiture

  17. IRM 9.10.1, Criminal Investigation, Management Information System Equipment Inventory

  18. IRM 9.11.3, Fiscal and Personnel Matters, Investigative Property

  19. IRM 10.5.4, Privacy and Information Protection, Incident Management Program

  20. IRM 10.2.11, Basic Security Concepts

KISAM-AM General Provisions - System Description

  1. KISAM-AM is the authoritative source for all Hardware Asset Management and inventory information within IRS and supersedes other inventory data sources. KISAM-AM is the official IRS centralized asset management inventory database of all IT and non-IT personal property that meets the specified criteria. It is a subsidiary account to the general ledger for managing personal property. KISAM-AM tracks each item of reportable/accountable property through the asset’s lifecycle (acquisition through final disposal).

    1. Non-IT assets inventoried on KISAM-AM are those individual assets with an acquisition cost of $5,000 or more, all individual high-risk (sensitive) assets with an acquisition cost of $1,000 or more, all leased property with a lease of 90 days or more, and all owned or leased motor vehicles.

      Note:

      For additional instructions and high-risk examples, see the FMSS Property and Asset Management Desk Guide

      Exception:

      Investigative equipment and CI investigative motor vehicles are controlled by CI on the Criminal Investigation Management Information System (CIMIS).

  2. Each fiscal year, all FMSS territory offices are required to conduct a physical inventory of all non-IT assets meeting IRS specified criteria. The HQ P&AM Program Manager will issue an annual control to notify the territory offices of the timeline and due date. As part of the inventory, offices are required to reconcile all missing assets with the KISAM-AM system and address any assets awaiting disposal longer than 60 calendar days.

Separation of Duties

  1. FMSS, IT & CI management ensures no employee will be responsible for more than two of the following duties and functions:

    1. Acquiring property (using their government credit card or the Point(s) of Contact (POC) for a procurement action above the $3000 threshold).

    2. Receiving property.

    3. Inventorying property into KISAM-AM.

    4. Signing disposal documents as the reviewer/submitter.

    5. Acting as a Project Manager on a real estate project (cannot prepare or sign IRS disposal documents).

Management and Utilization of Personal Property

  1. All IRS employees are responsible for the proper care and protection of government property they use or have in their possession. Any employee witnessing a violation of this responsibility must report it to his/her immediate supervisor. Employees may be held liable for willful negligence resulting in damage or destruction to government property.

  2. Promptly report the loss of any IRS asset within one hour following the directions in IRM 1.14.4.11.2.

  3. All IRS employees are responsible for promptly requesting needed repairs to property.

  4. All IRS managers are responsible for:

    1. determining that furniture and equipment is in good working order.

    2. confirming employees assigned to use IRS assets maintain and protect them.

    3. ensuring that IRS assets are only used for official requirements.

    4. determining if property is in good condition after repairs are made.

    5. obtaining approval before property is removed from the premises for any reason.

    6. obtaining all equipment, furniture and keys from retiring and/or separating employees.

    7. submitting non-IT disposal tickets through OS GetServices when property is no longer needed.

  5. FMR 101-25.104.1 directs agencies to fulfill property needs, as practicable, through redistribution, maintenance, or repair, of agency owned furniture and office equipment.

Acquisition of Non-IT Personal Property

  1. All IRS employees must comply with the Servicewide Workplace Strategies and other guidance located on the FMSS Project Management website to achieve optimal workplace solutions for IRS employees.

  2. IRM 1.14.3, Furniture and Equipment Standards is used to determine the assignment and use of personal property within IRS.

  3. A BU must contact FMSS for property acquisition through an OS GetServices ticket when planning the purchase of office equipment and furniture to meet their specific BU or program requirements.

Rented or Leased Non-IT Property

  1. All non-IT property rented or leased for 90 days or more must be entered and tracked in KISAM-AM. A BU must contact FMSS for property acquisition through an OS GetServices ticket when planning to rent or lease non-IT property to meet their specific BU or program requirements.

Seized/Forfeited Assets – General

  1. Duly authorized IRS employees may seize property for forfeiture to the United States when the property is used, or intended for use, in violation of the Internal Revenue Code (IRC) and certain other federal statutes. Under some circumstances, this property may be assigned to IRS if it is suitable for government use and a legitimate need exists. Forfeiture of seized property is reported on Form 1570, Declaration of Forfeiture, to the FMSS territory Property Officer within 10 workdays that IRS can use the asset(s).

    Note:

    For additional information, see AM 030 - CI Equipment Handling Procedures for "Special Task Force" and "Undercover Equipment" or "Seized Assets".

  2. Seized/forfeited assets placed into official IRS use must be reported to FMSS for entry into KISAM-AM.

    Exception:

    Seized/forfeited property used for investigative purposes is tracked by CI using CIMIS.

Telework and Home as POD (HaP) Assets

  1. Property is provided to approved frequent telework and HaP employees when a request is submitted.

    1. To request/order telework furniture, the employee submit an OS GetServices ticket which will include the signed telework agreement.

    2. Furniture allowed for approved HaP employees will be provided during the HaP process.

      Note:

      For additional guidance, see Home as POD (HaP) Program Website.

  2. When an employee separates from the telework or HaP program, the separating employee or their manager must submit a non-IT disposal ticket through OS GetServices for FMSS to determine the disposition of the telework or HaP furniture.

    Note:

    For additional guidance, see the Excess Personal Property - Telework and HaP Furniture Memo.

Accountability and Control Records

  1. Under federal regulations, each agency must establish quantitative and monetary controls over its personal property.

  2. KISAM-AM provides IRS with the official complete record of perpetual inventory accounts for IT and non-IT assets which meets the control criteria for the IRS general ledger accounts. Accountability in the fiscal context includes reporting on the use of funds and recording the events and transactions involving an IRS asset. This process provides historical information about the asset’s value throughout its lifecycle.

Control Responsibilities

  1. IRS managers are responsible for all property within their span of control to safeguard it from loss, breakage, or undue deterioration until the FMSS territory Property Officer authorizes its removal through an OS GetServices ticket.

    1. With approval, employees can remove property from IRS offices to an offsite location to conduct official business. Approval must be given by the employee’s manager and the FMSS territory Property Officer through an OS GetServices ticket. The property must be returned to the office as soon as it is practical.

    2. The employee is responsible to safeguard the property while it is offsite.

  2. IRS employees may only use personally-owned property for official use if authorized by IRS or Treasury regulations. Requests to use personally owned property for official use must be submitted to the FMSS territory Property Officer through an OS GetServices ticket.

Records

  1. Asset Management records are to be established and maintained in accordance with the FMSS Property and Asset Management Desk Guide and PGLD Guidance. Each FMSS territory maintains their own official property record files (electronic or hard copy).

  2. General Record Schedule (GRS) 4 used for Property Disposal Records and GRS 5 used for Budget Preparation, Presentation, and Apportionment Records can both be found in Document 12829, General Records Schedule.

    Note:

    Records are maintained for three years and disposition follows the records schedule requirements.

Reports

  1. Annual reports must be filed to comply with federal requirements. These include reports to GSA, Treasury and the FMSS HQ P&AM Program Manager.

  2. Reports are compiled by each of the FMSS territories and submitted to the FMSS HQ P&AM Program Manager for consolidation and upward reporting. These reports include:

    1. Report of Property Furnished to Non-Federal Recipients

    2. Report of Exchange/Sale Transactions

    3. Report Acceptance of Unconditional (In-Kind) Gifts

    4. Report Acceptance, Retention, and Disposition of Gifts under the Foreign Gifts and Decorations Act

    5. Report Disposition of Gifts

    6. Gifts Given to Foreign Individuals

Report of Property Furnished to Non-Federal Recipients

  1. Pursuant to 40 USC 529, following the close of each fiscal year, executive agencies must submit an annual report of personal property furnished to any non-federal recipient during the previous fiscal year to GSA. This includes all personal property such as IT equipment transferred to schools and educational non-profits, recyclers, for all IT and non-IT assets.

Report of Exchange/Sale Transactions

  1. FMR 102-39.85 requires each executive agency to submit to GSA a summary report on transactions made under the exchange/sale authority of 40 USC 503 during the preceding fiscal year. If no exchange/sale transactions are conducted, a negative report is required.

Report Acceptance of Unconditional (In-Kind) Gifts

  1. In accordance with FMR 102-36.415(c), government employees are responsible for following guidelines for the acceptance of unconditional (in-kind) gifts and bequests which aid and facilitate the work of the Treasury and the IRS. Contact the FMSS HQ P&AM Program Manager for instructions on reporting a gift received.

Report Acceptance, Retention, and Disposition of Gifts under the Foreign Gifts and Decorations Act

  1. In accordance with FMR 102-42 and TD 61-04, government employees are responsible for following guidelines established for the acceptance of gifts offered by foreign governments. This does not reiterate the restrictions in the regulations cited in FMR 102-36.415(c). Contact the FMSS HQ P&AM Program Manager for instructions on reporting a gift received within 14 workdays of receipt of gift. Refer to Delegation Order 1-24 found in IRM 1.2.40, Servicewide Policies and Authorities, Delegations of Authority for Organization, Finance and Management Activities for authority on the acceptance of foreign (in-kind) gifts.

Report Disposition of Gifts

  1. In accordance with TD 61-04, the FMSS Deputy Chief is the designated official responsible for receiving, evaluating and disposing of tangible gifts and requesting acceptance from Treasury, through the FMSS HQ P&AM Program Manager.

Gifts Given to Foreign Individuals

  1. The IRS must report to GSA the foreign gifts given by IRS employees to foreign officials annually. The FMSS HQ P&AM Program Manager will reach out to BU to request the amount of gifts given the previous year.

    Note:

    For additional guidance, see IRM 4.62.3, International Relations, Requests for Representation Funds and Gifts for Foreign Officials.

Temporary and/or Internal Transfers of Non-IT Property

  1. The FMSS territory Property Officer is responsible for the transfer of all non-IT property temporarily loaned to or from another government agency and will maintain the official documentation.

  2. Transfers of IRS non-IT property between IRS offices or BU must be approved in advance by the FMSS territory Property Officer by the requestor submitting an OSGetServices ticket. The receiving party will be responsible for transportation costs.

Maintenance and Repair

  1. FMSS territory offices will provide adequate care and preventive maintenance of property. This includes maintaining purchase and warranty records necessary to obtain vendor support to repair or replace property.

Photography Prohibition in IRS Space

  1. Taking photographs within IRS space is prohibited except when specifically authorized by FMSS Physical Security. Authorization is obtained through a waiver.

  2. The FMSS territory Property Officer utilizes pictures for reporting excess, documenting the condition of property, and for audit purposes. For additional guidance, see CFR 41-101-20.301 and IRM 10.2.11, Basic Security Concepts.

Disposition of Personal Property

  1. The Federal Property and Administrative Services Act of 1949 delegated authority to GSA to prescribe regulations governing the management of property in the federal government. One aspect of this property management relates to the disposition of property no longer required by an agency. FMR 102–35, sets forth procedures, and is supplemented by IRM 1.14.4, which must be followed by all FMSS territory Property Officers.

Disposition of Property - Excess

  1. All property declared excess to the needs of a BU is disposed according to the instructions outlined in IRM 1.14.4 and FMR 102-31 through 102-42, even if the assets are not inventoried on KISAM-AM.

  2. The FMSS territory Property Officer is the only IRS employee who can make the determination and administer within their territory the disposal of any IRS personal property.

    Exception:

    FMSS Rubber Stamp Disposal Instructions

    Exception:

    Destruction of Portable Media and additional directions can be found at: Instructions for Sending Media Destruction Items to Martinsburg. PGLD Records Retention Requirements in special instances.

    Exception:

    Firearms and/or ammunition excess requires special handling. Contact the HQ P&AM staff.

    Exception:

    Office Depot Ink/Toner Cartridge Recycling and IRS Toner Ink Jet Cartridge Recycling.

    Note:

    Recycle new or used copier, printer, fax cartridges where the equipment was replaced.

  3. Excess property is reported to FMSS territory Property Officers through an OS GetServices non-IT disposal ticket.

    Exception:

    IRS real estate project furniture and equipment disposal determination is addressed by the FMSS Project Manager and the FMSS territory Property Officer when submitting real estate projects for approval and funding to HQ Project Management.

    Note:

    For additional guidance, see the FMSS Property and Asset Management Desk Guide.

  4. All non-IT property declared excess to IRS needs must be reported on a Form 120, Report of Excess Personal Property, to begin the final disposal process. IRS excess in condition codes 1 (new) and 4 (usable) will be screened within IRS. IRS excess property with a condition code of 1, 4, and 7 (repairable) must be reported to GSA through GSAXcess®.

    Exception:

    IRS property exchanged under the FMSS Exchange/Trade-In Contract will be reported on Form MI, Miscellaneous Disposal (no Form 120 is necessary).

  5. A Form 122, Transfer Order Excess Personal Property, will be completed for transfers of IRS personal property outside of IRS.

  6. The final disposal date is the date the asset was physically picked up from an IRS location and ownership transferred to the recipient. The recipient or their agent signs the final disposal document at the time of pick up.

    1. The final disposal date for Form 1933, Report of Survey, is the date the FMSS Approving Authority signs the form.

      Note:

      For additional disposal event documentation for Form 122, Form MI, and Form 123 see the FMSS Property and Asset Management Desk Guide.

  7. All IT equipment excess to IRS needs will be reported to FMSS by IT/UNS and/or CI on a Form 120, Report of Excess Personal Property. The FMSS territory Property Officers have responsibility for determining final disposition in accordance with GSA FMR Bulletin B-34, Disposal of Federal Electronic Assets (FEA) and EO 12999, Computers for Learning. For additional instructions see FMSS Property and Asset Management Desk Guide.

Lost, Stolen, or Damaged Property

  1. Accountability and maintaining audit trails for lost, stolen or damaged property is critical. All IRS employees must account for lost or stolen property within one hour of detection. Immediately after an employee detects loss or damage of government property they must report:

    1. it to their manager.

    2. the lost or damaged non-IT assets to the Situational Awareness Management Center (SAMC) and the FMSS territory Property Officer first.

    3. the lost or damaged IT assets first to the Computer Security Incident Reporting Center (CSIRC) and Treasury Inspector General for Tax Administration (TIGTA), within one hour of detection.

    4. stolen assets to local law enforcement personnel first. Stolen assets must then be reported to SAMC/CSIRC and TIGTA with the police report.

    5. the incident to Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management first if the lost or stolen non-IT asset also contains Personally Identifiable Information (PII).

  2. The FMSS territory Property Officer will prepare the Form 1933, Report of Survey for lost, stolen or damaged assets.

  3. The FMSS Approving Authority reviews the Form 1933, Report of Survey and signs and dates Form 1933.

  4. TIGTA determines any further investigation under their authority.

    Exception:

    If the FMSS territory Property Officer has reason to believe, from the incident report, that the loss may have been caused by improper operation or willful misconduct, they must report it to TIGTA.

Damage to IRS-Owned or Leased Motor Vehicles

  1. For additional instructions on investigating damage to IRS-owned or leased motor vehicles as a result of an accident, see IRM 1.14.7, Motor Vehicle Management.

  2. Damage to IRS-owned or leased motor vehicles with a repair estimate of $1,500 or more will be surveyed.

    Exception:

    If the FMSS territory Property Officer has reason to believe, from the accident report, that the loss may have been caused by improper operation or willful misconduct, they must report it to TIGTA.

  3. Form 1933, Report of Survey is initiated by the FMSS or SB/SE Motor Vehicle Program Owner for damage of $1,500 or more to government vehicles driven by IRS employees when:

    1. GSA has assessed the IRS for the repair cost.

    2. IRS has determined that damage is not the result of negligence or willful act of a third party (person other than IRS employee).

Disposal of Items Requiring Special Handling

  1. FMSS territory Property Officers will coordinate with their territory Environment, Health and Safety (EHS) staff regarding the disposal of any items requiring special handling and follow the guidance in FMR 101-40.

  2. Some items requiring special handling are shown below. This list is not all inclusive.

    1. Ammunition

    2. Biologicals

    3. Controlled substances as classified by the Food and Drug Administration in Schedules I, II, II, IV or V

    4. Electronic assets (i.e. TV, calculators, VCR, LED flashlights)

    5. Hazardous materials

    6. Hazardous waste

    7. Perishable items

    8. Universal waste (i.e. batteries, pesticides, and mercury containing equipment)

Authorizations for Abandonment or Destruction of Personal Property

  1. FMSS territory Property Officers are the only employees authorized to make a determination to abandon or destroy personal property. They must receive advanced written approval from the designated FMSS Approving Authority and follow the requirements in FMR 102-36, even if the assets are not inventoried on KISAM-AM.

    1. Form 122, Transfer of Excess Personal Property, is used for Abandonment and Destruction only after the assets are reported through GSAXcess®.

  2. FMSS territory Property Officers may donate property in lieu of abandonment to organizations according to FMR 102-37. A Form 123, Donation Order of Surplus Personal Property, is used for these donations.

Abandoned/Lost Non-IRS Personal Property Found on IRS Premises

  1. Lost or abandoned property not belonging to the IRS and found on IRS property must be turned in to the FMSS territory Property Officer. The FMSS territory Property Officer will follow the procedures in FMR 102-41 for disposition.

CI Property

  1. CI is responsible for control of investigative equipment. IRM 9.10.1, Criminal Investigation Management Information System Equipment Inventory, identifies investigative equipment, defines responsibilities, and sets forth procedures for the investigative equipment program. CI non-IT property that is not investigative equipment must be managed in accordance with IRM 1.14.4.

FMSS Assistance to CI

  1. FMSS territory property staff will assist CI by:

    1. recommending appropriate procedures for managing, accountability and control of investigative equipment and documentation, when requested.

    2. providing guidance on disposal of investigative property when reported by CI on an OS GetServices non-IT disposal ticket.

    3. providing guidance on disposal of CI seized/abandoned property when reported by CI on an OS GetServices non-IT disposal ticket.

  2. With the exception of investigative equipment, the FMSS territory Property Officer has accountability for non-IT property assigned and used by CI.

Disposition of Firearms/Ammunition

  1. The term “firearms” includes any weapon designed to expel a projectile or projectiles by an explosive device.

    1. Firearms may not be used as exchange/sale property.

    2. Firearm training equipment must follow the same disposition guidelines.

    3. Ammunition will be disposed of following the FMR 102-39.60 guidance.

      Note:

      For additional information, see FMR 102-39.60. For special guidance, see the GSAXcess® website. Contact the HQ P&AM staff.

Non-IT Property Demonstrations

  1. Furniture, equipment, or non-investigative equipment may be provided to the IRS by a vendor for testing or pilot demonstration purposes at no cost to the government. This provides uniform guidance for the evaluation of all non-IT equipment, furniture, or non-investigative equipment as well as the more complex and sophisticated equipment to meet IRS new or replacement requirements. These situations must be coordinated by FMSS with the BU and the Office of Procurement.