Policy Financial Management Assets (FMPM 200 - FMPM 399) FMPM 330 Non-Capital Assets
FMPM 330 Non-Capital Assets
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Intent
To set out the policy for acquisition, management and disposal of non-capital assets.
Scope
Function | Responsibility of |
---|---|
Acquisition of a non-capital asset | Financial Delegate |
Management of a non-capital asset | Head of Organisational Unit |
Identification of a non-capital asset excess to the Organisational Unit's requirement | Head of Organisational Unit |
Disposal of a non-capital asset | Financial Delegate |
Definitions
Policy
The acquisition of a non-capital asset must be in accordance with the FMPM 710: Policy – Purchasing.
The Organisational Unit controlling the non-capital asset must ensure that the asset is:
properly maintained in order to maximise the period of effective use;
protected from loss; and
deployed in an effective and efficient manner.
A non-capital asset must not be used for private purposes by an employee unless approved by the Head of the Organisational Unit responsible for the non-capital asset subject to One Up Authorisation (Also refer JCU Code of Conduct).
The Head of the Organisational Unit must identify all non-capital assets excess to the Organisational Unit's operating requirements at least annually and dispose of them in accordance with FMPM 323: Procedures – Disposal of Plant & Equipment.
The disposal of a non-capital asset to any employee or associate of the University must not disadvantage the University (Refer FMPM 323: Procedures – Disposal of Plant & Equipment).
Related documents, legislation or JCU Statutes
Financial and Performance Management Standard 2009 (s.23)
For enquiries in relation to this FMPM Policy please contact [email protected].
Administration
Approval Details
Policy Domain | Financial Management |
---|---|
Policy Sponsor | Vice Chancellor |
Approval Authority | Finance Committee |
Date for next review | 12/2019 |
Revision History
Version | Approval date | Implementation date | Details | Author |
---|---|---|---|---|
15-01 | 09/09/2015 | 10/09/2015 | Policy Sponsor and Approval Authority updated to reflect the approved Policy and Delegations Framework | Quality Standards and Policy Unit |
12-01 | 04/2012 | 18/08/2011 | Finance Committee (06/11) | |
01-01 | 12/2001 | 12/2001 |