BOP Program Statement 8563.07 § 15

Any item which has an acquisition cost, donated value, or

appraised value of less than $5,000 is classified as

non-capitalized personal property and is charged to expense when

received. No accountability records are required for

non-capitalized items unless they are classified in one of the

following categories:

a. Tools and Security Items. Tools and security items that

must be controlled within the Correctional Supervisor's office in

an institution must be controlled as required by the institution

guidelines.

b. Sensitive Equipment. These are items commonly found at FPI

locations which the AW(I&E)/SOI determines to be highly

susceptible to loss or theft, or are considered a security

concern.

The items may be either owned or leased. At a minimum, the

following items are to be considered sensitive:

PS 8563.07

6/13/2001

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VCRs Radios, two-way

Pagers Microwave Ovens

Cameras Facsimile Machines

Camcorders Body Alarms

Motor Vehicles Cellular/Mobile Telephones

Dictaphones Photocopiers

Tape Recorders Personal Computers

External Modems

This list is not intended to be all-inclusive. Other items

may be added at the AW(I&E)/SOI's discretion.

Although it is not a requirement to include computer peripheral

equipment separately (i.e., monitor, keyboard, or printer) on a

sensitive equipment list, these items are to be clearly marked as

UNICOR equipment.

Note: Sensitive equipment is to be maintained within

Millennium under asset class 3000.

The FPI Controller may waive the requirement to maintain

sensitive equipment in Millennium. The AW(I&E)/SOI is to submit

a memorandum through his or her respective Field Financial

Advisor to the Controller stating the reason why the request is

being made and detailing by what means the sensitive equipment

will be maintained.

c. Machinery and Equipment Acquired on Loan. This category

includes equipment loaned to FPI by any source. The warehouse

person is to tag the equipment; however, the markings are not to

be permanent.

• Physical inventories on such equipment are to be

conducted annually, unless the loaning agency requires

more frequent inventories.

• The Business Office is to maintain all M&E acquired on

loan in Millennium under asset class 3000. These items

are to be assigned an evaluation group designation of

NC (Non-Capitalized Equipment).

• Assignment of responsibility for sensitive equipment

and M&E acquired on loan is to be the same as

capitalized equipment.

• The Controller must approve any deviations from these

requirements in writing.

PS 8563.07

6/13/2001

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