05.117 Use of University Property by Other Departments and Agencies

Vice Chancellor for Business Affairs

Updated July 1, 2006; Updated May 2, 1996; Effective April 27, 1995; supersedes former Administration Policy No. ACG2.70, “Use of University Property by Other Departments and Agencies”

General Accepted Accounting Principles and University Business Practices

Use of University Property by Other Departments and Agencies Procedure; University Equipment

Vice Chancellor for Business Affairs/Office of Sponsored Programs

Policy Details:

1. Purpose

   Explains policy and procedures regarding the use of university equipment across UNCW departmental lines, by other constituent UNC institutions, or by other governmental agencies.

2. Scope

   Applies to all property (including boats) for which the university is responsible, regardless of whether the property is owned by the state or by the federal government.

3. Policy

   1. Accountability for University Equipment

      The individual charged with budget and expenditure authority is responsible for the appropriate use and tracking of all university property assigned to his or her department. This individual must ensure that all policies and procedures regarding the accountability for university equipment are followed. (See Procedure 05-117.)

   2. State-Owned Property (Including Boats)

      Resources provided to a department are assumed to benefit the entire campus, therefore, cross-departmental use or borrowing of an asset is encouraged. The item may be used by a second department as long as the use of the property is determined to be within the programmatic purposes of the "owning" department or center.

      1. Charges for Use of State-Owned Property

         If the lending department charges the borrowing department, only direct costs (such as consumed supplies, gasoline) may be reimbursed. The lending Director or Department Chair will determine if the borrower's use of the item is within their programmatic purpose and will decide whether any charges will apply. Any charges made must be credited as a refund of expenditures and deposited to the account that incurred the original charges.

   3. Federally Owned Property (Including Boats)

      Federal contracts and grants having property to which the federal agency has retained title must be held to different procedures since the supporting money originated from different sources. Usage is limited to UNCW and sister institution faculty/staff. Any other user must be approved by the Vice Chancellor for Business Affairs (or his designee).

      1. Charges for Use of Federally Owned Property

         When a federal asset is used for a purpose not outlined in the grant proposal's scope of work, or for a project that has not been approved by the sponsor's program office, full cost recovery is necessary. All associated costs, including materials and staff time should be charged the user.

      2. Rental of Federally Owned Property

         Rental rates must include all costs associated with the item. The rate must be approved by the lending Director (or Department Chair) and Sponsored Programs. Once rental rates have been approved, the rate may not be changed without their approvals. For the rental rates to be valid, a copy of the rental rates must be on file with the Comptroller.

         Rentals are subject to the following terms:

         1. Usage must be in accordance with federal guidelines and special requirements.

         2. Form ACG 2.70 (Approval to Utilize a Federal Asset) must be completed before the usage occurs.

         3. Usage must be for university purposes only. Under no circumstances may a federal item be rented or borrowed for personal use.

         4. All persons utilizing the asset must be associated with the project as outlined on the clearance form. No visitors or family members may be involved unless there is specific involvement in the project.

         5. Charges will be made through either an external invoice or interdepartmental invoice as appropriate.