Managing Fixed Assets in the Public Sector :

This text is the foremost compilation of information about managing the public sector fixed assets function. No two-fixed assets management functions are alike and there is no real collective information bank for the managers to use. Not only are management principles provided, but also definitions of some key settings in managing fixed assets from defining fixed assets to accountability for those assets. This text was written to help better operate the day-to-day affairs of the public sector fixed assets management function. The information presented here is not new; however, the information is not contained in one concise location.

Introduction	p. 1
Purpose	p. 1
Objectives	p. 1
Introduction	p. 1
What Is The Public Sector	p. 3
What Are Fixed Assets	p. 4
Types Of Fixed Assets	p. 8
Why Manage Fixed Assets	p. 9
Fixed Assets Management Organization	p. 12
Fixed Assets Management Principles	p. 16
Fixed Assets Cost Determination	p. 17
Grants	p. 20
Summary	p. 23
Questions	p. 25
Notes	p. 25
Control and Accountability	p. 28
Purpose	p. 28
Objectives	p. 28
Introduction	p. 28
Authority	p. 29
Control	p. 32
Accountability	p. 36
Centralized Versus Decentralized	p. 38
Assigning Responsibility	p. 39
Capitalization Policy	p. 43
Identification and Tagging	p. 46
Summary	p. 48
Questions	p. 50
Notes	p. 51
Inventorying and Reporting	p. 52
Purpose	p. 52
Objectives	p. 52
Introduction	p. 52
Management Inventory Program	p. 54
Fixed Assets Management Cycle	p. 55
Physical Inventories	p. 56
Fixed Asset Transfers	p. 61
Lost, Missing Or Stolen Fixed Assets	p. 62
Trade-In Of Fixed Assets	p. 63
Management Inventory System	p. 64
Forms	p. 70
Reports	p. 74
Summary	p. 76
Questions	p. 78
Notes	p. 79
Disposition Of Fixed Assets	p. 80
Purpose	p. 80
Objectives	p. 80
Introduction	p. 80
Surplus Property Management Principles	p. 83
Surplus Property Classifications	p. 84
Disposal Methods	p. 86
Sales To Employees	p. 98
Distribution Of Proceeds	p. 98
Hazardous Materials Handling	p. 101
Summary	p. 107
Questions	p. 110
Notes	p. 110
Performance Measurements	p. 111
Purpose	p. 111
Objectives	p. 111
Introduction	p. 111
What Is Performance Measurement	p. 114
Performance Measurements	p. 115
Performance Measurement Tools	p. 120
Summary	p. 124
Questions	p. 127
Notes	p. 127
List of Figures
Examples of Public Sector Assets	p. 6
Fixed Assets Management Organizational Placement	p. 13
Metal Identification Tags	p. 47
Bar Coded Identification Tag	p. 47
Fixed Assets Management Cycle	p. 56
Disposal Methods	p. 89
Written Report	p. 121
Table Report	p. 122
Graph Report	p. 123
List of Tables
Responsibility Assignments	p. 42
Fair Market Value Determination	p. 46
Sale Price Ranges	p. 92
Household Hazardous Waste	p. 107
Index	p. 129
Table of Contents provided by Syndetics. All Rights Reserved.

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Managing Fixed Assets in the Public Sector : Managing For Service Excellence

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