CONSTRUCTION PROJECTS AND LAND IMPROVEMENTS (FIN-P701)
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1 1.0 SCOPE: 1.1 This procedure applies to Guilford County Schools purchase orders for a construction project or a land improvement. 2.0 RESPONSIBILITY: The on-line version of the procedure is official. Therefore, all printed versions are unofficial copies. 2.1 Fixed Asset Specialist 3.0 APPROVAL AUTHORITY: 3.1 Program Administrator 4.0 DEFINITIONS: 4.1 None Required 5.0 PROCEDURE: 5.1 Once the fixed asset department receives the green and white copies of the purchase orders from the purchasing department, they are stamped with a fixed asset stamp. A copy of the purchase order is made and placed in a holding file. 5.2 The green and white copies of the purchase order are separated according to the ship to location and sent to either the Maintenance Department or Facilities. 5.3 When fixed assets receives accounts payable check detail, the copy of the purchase order in the holding file is removed and discarded. 5.4 A folder is created for each project. Projects extending past a year-end will have a new folder for each year until complete. 5.5 The current year folder for each project will have a project spreadsheet located in this folder. This spreadsheet will list all payments (expensed or capitalized) since the beginning of the project. 5.6 Payments received from accounts payable will be posted to the project sheet. Payments are compared to the monthly transaction ledger. Any missing documents are requested and received from accounts payable. 5.7 After posting payment, put check detail behind the last payment listed on the project sheet. Non-expensed payments will be included in the cost of the asset. 5.8 At year-end accounts payable will send fixed assets a report for Sales Tax Refund- Fund 4. The sales tax credit will be subtracted from the total amount paid per purchase order per corresponding budget code. 5.9 New construction, renovations and land improvements are added to the fixed asset ledger when Guilford County Schools places the asset in service The contract amount may or may not be complete when the project is added to the fixed asset ledger. Payments are continuously posted for any project set up with an open Date: 30-Jun-05; Rev. E FIN-P701 Page 1 of 5
2 balance. Total payments per year will be added to the asset until all contract amounts are complete When a completed construction project or land improvement is added to the fixed asset ledger the total amount of each contract is included, purchase order or any direct payments applied to the project, not just what has been paid to date. If change orders or additional payments (including direct pays) beyond those calculated at time of adding are incurred, the cost of the asset will be added to or reduced depending on the outcome of each contract Expensed payments for capitalized construction and land improvements will remain in project folder. Expensed projects or land improvements that are not capitalized may include but are not limited to, resurfacing a parking lot, re-roofing a building, replacing boilers or repairing a roof leak. Expensed payments are not included in the cost of the project Payments for expensed projects or land improvements are also posted to a project sheet and accounted for in the same manner as a capitalized project or land improvement Payments may also extend beyond one school year for expensed projects. Payments will be continuously posted until the purchase order/contract amount is complete Expensed payments for projects or land improvements are filed in the monthly holding folder Complete a blue Inventory Control Sheet FIN-F011 form or project total sheet to add construction project or land improvement to fixed asset ledger. Calculate cost of each purchase order and direct payment per budget code and list on form. One grand total is listed for the asset, then the blue inventory control tag is attached to the form and its filed in the monthly holding folder Capitalized Project is listed on the monthly transaction report and monthly additions are balanced A flowchart detailing the steps of this process may be found in Exhibit A. Date: 30-Jun-05; Rev. E FIN-P701 Page 2 of 5
3 Receive green and white copies of purchase order Exhibit A Green and white copies are stamped with fixed asset stamp Green and white copies are mailed to the correct ship to address, and a copy is put in holding file Fixed assets receive accounts payable check detail of purchase order. File copy is discarded A project folder is created that contains a project payment sheet and check details Folder is set up for each project per school year until complete Payments are posted to project sheet and filed in folder Year-end Sales Tax Refund-Fund 4 report is received from accounts payable Subtract sales tax credit from total amount paid per purchase order per corresponding budget code Date: 30-Jun-05; Rev. E FIN-P701 Page 3 of 5
4 Projects/land improvements are capitalized at the time GCS places the asset in service Is contract or purchase order amount complete? No Continue to post payments until contract/purchase order is complete Yes FIN-F011 is completed Payments or change orders will be added or subtracted to asset each year until complete List total amount of each purchase order/direct pay per budget code. List one grand total Expensed payments are not included in the project cost. Leave in project folder Attach blue asset tag to AS-16 form Continue to post payments until contract/purchase order is complete Capitalize asset on monthly transaction report. Balance monthly additions File expense projects in monthly holding file End End Date: 30-Jun-05; Rev. E FIN-P701 Page 4 of 5
5 6.0 ASSOCIATED DOCUMENTS: 6.1 Inventory Control Sheet (FIN0F011) 7.0 RECORD RETENTION TABLE: Identification Storage Retention Disposition Protection FIN-F011 Fixed Asset Life of Asset Discard as Secure Office Office Directed FIN-F011 Warehouse Indefinitely Secure Warehouse 8.0 REVISION HISTORY: Date: Rev. Description of Revision: 01-Jul-02 A Initial Release 05-Aug-02 B 5.5 Revised to say The current year folder for each project spreadsheet located in this folder. This spreadsheet will list all payments (expensed or capitalized) since the beginning of the project. 22-Nov-02 C Section 7.0 Protection added 11-Sept-03 D 5.14 AS-16 replaced with FIN-F011 and in flow chart and in section Jun-05 E 5.12 lead changed to leak (misspelled word) ***End of procedure*** Date: 30-Jun-05; Rev. E FIN-P701 Page 5 of 5
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