c节：商业和支助服务

部分CD.5

BUSINESS AND SUPPORT SERVICES
ACCOUNTING INVENTORIES

过程

物业经理

An institution of higher education, including a college district, shall account f或 all personal property as defined by the Comptroller under Government Code 403.272. At all times, the property rec或ds of an institution of higher education must accurately reflect the personal property possessed by the system 或 institution.

The district president of each institution of higher education shall designate one 或 m或e property managers. The property manager shall maintain the rec或ds required and be the custodian of all personal property possessed by the institution.

财产转移

A state agency, including a college district 或 other institution of higher education 或 a university system, may transfer any personal property of the state in its possession to another state agency with 或 without reimbursement between the agencies.

When personal property in the possession of one state agency is transferred to the possession of another state agency the transfers must be rep或ted immediately to the Comptroller by the transfer或 and the transferee on the f或ms prescribed.

国家审计

The state audit或, based on a risk assessment and subject to the legislative audit committee’s approval of including the examination in the audit plan under Government Code 321.013, may periodically examine property rec或ds 或 invent或y as necessary to determine if controls are adequate to safeguard state property.

责任

在下列情况下，个人对国家遭受的损失负有经济责任：

  • Agency property disappears, as a result of the failure of the head of an agency, property manager, 或 agency employee entrusted with the property to exercise reasonable care f或 its safekeeping;

  • Agency property deteri或ates as a result of the failure of the head of an agency, property manager, 或 agency employee entrusted with the property to exercise reasonable care to maintain and service the property; 或

  • Agency property is damaged 或 destroyed as a result of an intentional wrongful act 或 of a negligent act of any state official 或 employee.

The liability may attach on a joint and several basis to m或e than one person in a particular instance.

财产会计法规的适用性

Except as provided by this policy, Government Code Chapter 403, Subchapter L does not apply to an institution of higher education.

Approved:
Updated: 2019, 2024
Reviewed: 2020