Procedure CR2024 USING UNIVERSITY TANGIBLE PROPERTY AWAY FROM THE UNIVERSITY
Process Owner: Property Inventory, a division of the Office of the Corporate Controller
Policy Steward facilitating procedure: Associate Vice President for Finance & Corporate Controller
Table of Contents:
- RESPONSIBILITY FOR PROPERTY TAKEN OFF CAMPUS
- WORKING FROM HOME:
- CAPITAL PROPERTY:
- TRAVEL OUTSIDE THE CONTINENTAL UNITED STATES:
- RETURNING PROPERTY FROM NON-UNIVERSITY LOCATIONS:
- LOSS OR THEFT OF UNIVERSITY PROPERTY WHILE OFF CAMPUS:
- DEPARTMENTAL TRANSFER OR SEPARATION OF EMPLOYEMENT:
- GIFTING OF UNIVERSITY PROPERTY:
- AUDIT COORDINATION - FINANCIAL AND PROCEDURAL:
- UNIVERSITY RECORDS RETENTION AND DISPOSITION:
- CONTACT INFORMATION:
- CROSS REFERENCES:
- PROCEDURE STATUS:
Occasionally, in the performance of job duties, faculty or staff members may need to use University property at their homes or at another off-campus location. Deans, directors, and department heads are responsible for the control of off-campus use of University property. In accordance with Policy FN14 Use of University Tangible Non-Capital Property, Capital Property, Supplies, and University Services, all tangible property (capital and non-capital) owned, leased, or operated by the University are to be used in the conduct of University programs and activities and may not be used for personal gain by an employee for purposes outside the scope of their employment. This includes tangible capital and non-capital property under the control and responsibility of the University as assigned by various contractual agreements, governmental or otherwise.
The property must be returned to its campus location as soon as the off-campus work is completed.
Each piece of property taken off campus must have either a PSU Identification Number (property tag) affixed to the capital property or the serial numbers of non-capital property documented. If a department wishes to have a "Property of Penn State University" identification label affixed to items not possessing a Property Inventory tag, contact Property Inventory.
While the property is off campus, it is in the care and custody of the employee using it. It benefits all parties to note any defects and/or marks of damage with the tangible asset prior to its transfer to the non-University location. The employee must take any measures necessary to ensure the security of the property. If an employee is negligent in the care and custody of University equipment, they may be financially responsible for any resulting losses.
Policy Guideline HRG02 Alternate Work Arrangements details the requirements regarding computer equipment and computer programs access while working from home. The Request for Authorization to Use University Tangible Property at Non-University Locations form must be completed when a request to work from home for more than 30 days has been approved and before property is removed from University property. This request must document all tangible property (capital and non-capital), Property Inventory tags or description of the items, model and serial numbers, and any defects. If multiple items are to be relocated to non-University locations, create a spreadsheet containing all necessary information (tag number, serial number, item description, and how item will use used [i.e., Research, Instruction, Administration, Service, Other]) and attach the spreadsheet when submitting the Request for Authorization to Use University Tangible Property at Non-University Locations. If a department wishes to have "Property of Penn State University" identification labels affixed to items not possessing a Property Inventory tag, contact Property Inventory.
If "home" is located Outside the Continental United States (OCONUS), the employee, supervisor, and executive level administrators must work with the Office of Export Compliance to ensure the employee is able to work in a location OCONUS and still comply with federal laws governing the export of goods, technology, and information.
If permanent Alternate Work Arrangements are approved, the Request for Authorization to Use University Tangible Property at Non-University Locations form must be verified yearly. If new equipment is received, a new form must be completed.
Policy FN14 Use of University Tangible Non-Capital Property, Capital Property, Supplies, and University Services and Procedure CR2019 Accounting for Capital and Non-Capital Property (Equipment and Facilities) require tangible capital property be tagged by Property Inventory for tracking, inventory, and recording depreciation. The Request for Authorization to Use University Tangible Property at Non-University Locations form must be completed, and Property Inventory notified, before such property is relocated away from the University. If multiple items are to be relocated, create a spreadsheet containing all required information (tag number, serial numbers, item description, and how item will be used [i.e., Research, Instruction, Administration, Service, Other]) and attach when submitting the form.
If capital property will be permanently located at non-University locations, the Request for Authorization to Use University Tangible Property at Non-University Locations form must be verified yearly. If new property is received, a new form must be completed.
The University Ethics & Compliance Office website declares when traveling OCONUS, if a particular technological device is not needed, it is safest to leave it home. If the use of a laptop, smart-phone, or tablet is necessary while abroad, the Office of Ethics and Compliance recommends the following considerations:
- Make sure your device has all current security patches and software updates installed;
- Make sure you have a current backup of all files on the device;
- Remove any unnecessary files/content, including any sensitive or controlled content (FERPA, PII, 3rd Party IP, Export Controlled information or software, etc.);
- Encrypt all necessary sensitive/controlled information (though encryption does present concerns in some destinations like China, France, etc.);
- Connect to Penn State resources/files remotely through trusted network connections;
- Use tunneled access (VPN/encrypted connections) back to Penn State resources whenever possible;
- Do not leave your device unattended or unsecured, even in your hotel room (take it with you or, at a minimum, use the hotel safe);
- Do not attach any third-party provided or foreign sourced devices, including USB sticks, to your device; and
- Upon return, have the device scanned for malware prior to reconnection to the Penn State network (or your home network).
NOTE: Having all devices scanned for malware prior to reconnection to the Penn State network or your home network is of vital importance. Please work with your respective area Information Technology Department.
The employee is responsible for returning all tangible property in good working condition. The employee's supervisor is to review all property being returned to ensure the property is in good working condition (i.e., equipment turns on/off, or reviews for physical damage.) Property Inventory is to be notified, by sending the a copy of the Request for Authorization to Use University Tangible Property at Non-University Locations with the "returned" section completed. Property Inventory will then update the inventory database indicating the property has been returned.
The originating department is responsible for following up on outstanding tangible property and securing their return, as well as timely notification to Property Inventory regarding any University tagged tangible property not returned.
The department authorizing the employee to take the property off campus is responsible for all losses (lost or stolen) not covered by insurance. Negligence by the employee would negate the department responsibility and the employee would be responsible for any losses.
To protect both the employee and the University, and to maintain official records to determine if University property has been returned from an off campus location, the Transfer/Separation Checklist, in Workday must be completed when an employee separates employment or transfers departments.
Policy FN14 Use of University Tangible Non-Capital Property, Capital Property, Supplies, and University Services states "gifting or giving away University property - whether to an individual or to another institution is generally not permitted. Exceptions include when there is a benefit between the University and another non-profit organization. All exceptions must be approved by the Associate Vice President for Finance and Corporate Controller before the property is donated or gifted."
With the consent of a department, employees wishing to purchase University-owned property may work with Lion surplus to appropriately purchase the item from Penn State based on its fair market value.
Violation of a financial policy and/or procedure should be reported to your supervisor, unit manager, your Human Resources representative, and/or office responsible for the policy and/or procedure. Where those resources are inadequate, you may choose to make an anonymous report through the Penn State University hotline by calling 1-800-560-1637.
The Financial Officer is responsible for ensuring that procedures pertaining to the accountability and safeguarding of all cash receipts, cash funds, and other assets are established and followed in accordance with approved University policies and procedures. Regular audits relating to advances, cash, travel, equipment accountability, and other expenditures provide a means to protect University assets. The Financial Officer is responsible for working with Internal Auditing when audits are being performed in the administrative area. Audits pertaining to sponsored activities or other audits performed by external auditors may also be performed. The Financial Officer is also responsible for working with the external auditor and/or a central University office related to these procedures.
University Records retention must be managed in accordance with Policy AD35 University Archives and Records Management, and retention schedules approved by the Records Management Advisory Committee, the Office of General Counsel, and Vice President for Administration. These records retention schedules are derived from - or based upon - federal, state, and local statutes or regulations, University Policy, industry standards, and business needs. All University Records must be maintained in such a manner to provide ease of access, establish a suitable audit trail for all transactions, and to be reviewed prior to disposition.
Upon completion of the retention period, University Records must be disposed of via secure destruction or transfer to University Archives, unless an exception to the disposition process set forth below applies. If the disposition method for University Records states "Review by Archives" on the records retention schedule, the employees responsible for those records should consult the University Archivist for a final determination of disposition. For University Records that must be securely destroyed, units may arrange for shredding services by either contacting the Blue/White Shredding Program or the Inactive Records Center.
Exceptions to the disposition process are as follows:
- University Records subject to a Legal Hold (see AD35, Legal Hold). A legal hold will remain in effect until it is released in writing by the Office of General Counsel.
- University Records under audit or review, either internally or externally. An audit hold will remain in effect until the hold is released by the Office of the Corporate Controller. The Financial Officer will be notified regarding any accounts that are under audit; the Financial Officer will be responsible for contacting the unit associated with the accounts.
Additional questions may be directed to the Office of Records Management.
For questions, additional detail, or to request changes to this procedure, please contact the Property Inventory
- Policy AD11 Confidentiality of Student Records
- Policy AD35 University Archives and Records Management
- Policy FN14 Use of University Tangible Non-Capital Property, Capital Property, Supplies, and University Services
- Policy Guideline HRG02 Alternate Work Arrangements
- Procedure CR2019 Accounting for Capital and Non-Capital Property (Equipment and Facilities)
- Request For Authorization To Use University Tangible Property At Non-University Location
January 31, 2022
- January 31, 2022 - New Procedure
- Original - January 31, 2022