55 sections in this chapter.
10-01-A.S.A.C. § 10.0101 Authority
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The authority for exercising control and management of government property in the ASG is vested in the director of material management. Section 4.1002 ASCA constitutes the basis for the issuance of the manual codified in this chapter and for all actions by the director in matters…
10-01-A.S.A.C. § 10.0102 Purpose
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The purpose of this chapter is to prescribe adequate and uniform procedures throughout the ASG for accounting for all equipment, materials, and supplies under the jurisdiction of the department of material management. Compliance with the basic req uirements established in this ch…
10-01-A.S.A.C. § 10.0103 Director of material management duties
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(a) The director of material management shall manage and control government property and shall have authority over the disposition and use of such property, including inventorying and establishing forms and procedures for sale, ren tal, or other disposition o f such property. (b)…
10-01-A.S.A.C. § 10.0104 Accountable officers-Department and agency head responsibility
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All property acquired by the government will be charged to an accountable officer. The safeguarding of property and maintenance of proper records thereof shall be considered a primary responsibility of these officers. It is the responsibility of the head of each department or age…
10-01-A.S.A.C. § 10.0105 Property management officers
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The head of a department or agency may designate an officer or employee of his department or agency to perform the functions prescribed. The officer or employee so designated, as responsible for supervising the property management program of his department, shall be the property …
10-01-A.S.A.C. § 10.0106 Transaction code
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For describing the type or nature of a transaction, including the acquisition or disposition of fixed assets, by means of a numerical code, the following transaction code has been developed and prescribed, and will be shown on reports submitted to the director of material managem…
10-01-A.S.A.C. § 10.0107 Definitions
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Subject to additional or more detailed definitions in the Accounting Manual of the department of administrative services, and unless the context otherwise requires: (1) “building” means any structure erected aboveground, together with its appurtenances, the principal purpose of w…
10-01-A.S.A.C. § 10.0108 Receiving-Acknowledging Responsibility and records
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Certain basic principles are involved in the receiving of government property and shall be observed when assigning the responsibilities of this function. These principles include: (1) acknowledging receipt. The individual who signs the receiving report is certifying that the prop…
10-01-A.S.A.C. § 10.0109 Receiving-Receiving report
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All departments will formally document the receipt of all personal property, whether such property is acquired from commercial sources, doni1ted, recovered, or obtained by transfer from another government agency. (1) Property received shall be recorded on a receiving report to pr…
10-01-A.S.A.C. § 10.0110 Identification markings Required -Means
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All government property classified as nonexpendable, except as exempted elsewhere in this chapter, shall be permanently marked to identify it as government owned. Markings may be accomplished by any means which will produce permanency and which will be most adaptable to. the part…
10-01-A.S.A.C. § 10.0111 Identification markings-Unmarkable apparatus-Large items
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(a) Very small, delicate, or precision apparatus, which cannot be marked in a permanent manner without damage to the equipment, is exempt from any requirement for marking or numbering. The number assigned to such equipment, however, shall be recorded on the property cards establi…
10-01-A.S.A.C. § 10.0112 Identification markings-Property numbers
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Each item or group of items of nonexpendable property shall be assigned an identifying property number by the head of the division of property, department of material management. Decimal suffixes may be added to the property number in. order to specifically identify individual it…
10-01-A.S.A.C. § 10.0113 Identification markings-Motor vehicles
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All motor vehicles of the ASG, except those exempted elsewhere in this chapter, shall bear special markings and identification consisting of the following: (1) “For Official Use Only”; (2) ASG decalcomania; (3) Identification plates; i.e., plates with numbers prefixed by letters,…
10-01-A.S.A.C. § 10.0114 Identification markings-Removal before disposition
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When property is sold or otherwise permanently removed from government service, all identification markings which indicate that the property was previously owned by the government shall be removed prior to disposition. History: Rule 3-78, eff 17 Apr 78,300 GASM § 1.6.
10-01-A.S.A.C. § 10.0115 Classification-Responsibility
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(a) It is the responsibility of each department, bureau, and/or agency to classify items of property as expendable or nonexpendable within the meaning of these terms as defined in this chapter and in the ASG Accounting Manual. (b) Nonexpendable property should be further classifi…
10-01-A.S.A.C. § 10.0116 Classification-Guidelines
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In making the determination as to proper classification of the various items of nonexpendable property, consideration will be given to such factors as acquisition cost, expected useful life, use, susceptibility to personal uses, cost of possible accountability and/or responsibili…
10-01-A.S.A.C. § 10.0117 Records generally
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(a) Fiscal Accounting Records. The value of nonexpendable property acquired and disposed of shall be recorded in the records and accounts prescribed in this chapter and as determined by the director of administrative services as defined in the Accounting Manual. (b) Accountabilit…
10-01-A.S.A.C. § 10.0118 Transfer of accountability
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When an accountable officer is to be relieved of accountability, the incoming accountable officer shall be required to accept, formally, full responsibility and accountability for all government-owned property involved in the transfer of accountability. This may be accomplished i…
10-01-A.S.A.C. § 10.0123 Relief from accountability
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An accountable officer may be relieved of accountability for property by the following methods: (1) Transfer of accountability to another accountable officer; (2) Transfer of available property to another accountable officer within the department and/or transfer of excess propert…
10-01-A.S.A.C. § 10.0124 Survey and report-Required when
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Survey action and a report of survey, GAS form MT/MGT 31, illustrated in Appendix 3, are required to authorize and/or document the following property transaction and circumstances: (1) Loss of property exceeding $100 in original cost. Losses of $100 and less shall be subject to r…
10-01-A.S.A.C. § 10.0125 Disposal not requiring survey
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Survey action is not required to authorize the following type of property disposals, all of which are otherwise authorized and amply documented: (1) Transfer of available and excess property to any other governmental activity; (2) Sale on nonreportable property after circularizat…
10-01-A.S.A.C. § 10.0126 Certificate of loss or damage
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A certificate of loss or damage (see Appendix 10) may be used in lieu of a report of survey to document losses of or damages to property, provided the total amount of the loss or extent of the damage to all items contained in the certificate does not exceed $100 and possible clai…
10-01-A.S.A.C. § 10.0127 Survey authority
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When survey action is required as prescribed in this chapter, and as may be directed by the head of the property division, department of material management, it shall be conducted by the authorities set out in 10.0128 and 10.0129. History: Rule 3-78, eff 17 Apr 78, 300 GASM § 5.4…
10-01-A.S.A.C. § 10.0128 Survey board
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(a) Authority for survey boards is found at 4.0302 ASCA. (b) Boards of survey, consisting of not less than 3 members, shall be appointed by the Governor. In case of property to be surveyed, neither the accountable officer nor the responsible employee for such property shall be a …
10-01-A.S.A.C. § 10.0129 Survey review authority
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Authority to approve or disapprove reports of survey and certificates of loss vested in the Lieutenant Governor of American Samoa. History: Rule 3-78, eff 17 Apr 78, 300 GASM § 5.6.
10-01-A.S.A.C. § 10.0130 Survey board investigation Findings and liability-Scrapping
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Boards of survey shall fully investigate matters submitted to them. They will call for all evidence obtainable and will not limit inquiries to evidence or statements presented by parties in interest. They will examine and verify all evidence presented and available, and make reco…
10-01-A.S.A.C. § 10.0131 Liability question separability-Loss valuation-Survey action deferral
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Boards of survey’s action in determining whether to hold an employee financially liable for damaged or missing property entrusted to him should be taken apart from and without prejudice to whatever action of a personnel nature may be appropriate. The question of financial liabili…
10-01-A.S.A.C. § 10.0132 Appeal of liability finding
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An employee held liable for damaged or missing property by action of a board of survey shall have the right to appeal to the appropriate reviewing authority. It is desirable that such appeals be made through the usual channels. History: Rule 3-78, eff 17 Apr 78,300 GASM § 5.11.
10-01-A.S.A.C. § 10.0133 Theft or damage reporting
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Thefts or damages to government property shall be reported simultaneously to the property division, department of material management and to the attorney general, department of legal affairs. Copies of such reports shall be used as pertinent attachments to reports of survey. Hist…
10-01-A.S.A.C. § 10.0134 Fixed asset classes-Designated
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(a) The fixed assets of the ASG are divided into the following 6 classes: I. Land; 2. Buildings; 3. Other structures and facilities; 4. Equipment under unit control; 5. Equipment under collective control; 6. Work in progress. (b) The numbers appearing at the left in subsection (a…
10-01-A.S.A.C. § 10.0135 Fixed asset classes-l. Land
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1. Land: This classification includes all land owned by the government of American Samoa, regardless of method of acquisition It does not include any buildings or structures on the land. History: Rule 3-78, eff 17 Apr 78,300 GASM § 6.1.
10-01-A.S.A.C. § 10.0136 Fixed asset classes-2. Buildings
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2. Buildings: This classification includes permanent buildings which mayor may not be connected with other structures by passageways. In addition to the building itself, it includes plumbing, heating, ventilating, sanitary, mechanical, electrical work, lockers, and cabinets which…
10-01-A.S.A.C. § 10.0137 Fixed asset classes-3. Other structures and facilities
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3. Other structures and facilities: This classification consists of nonexpendable items accounted for as a single unit or entity. It must meet 1 or more of the following conditions: (1) The cost of the individual piece of equipment is $100 or more; (2) It has a serial or model nu…
10-01-A.S.A.C. § 10.0138 Fixed asset c1asses-5. Equipment under collective control
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5. Equipment under collective control: (a) This classification applies to equipment that is accounted for as a group rather than as single units. The individual piece of equipment loses its identity as such and is one of a group. For this purpose, the equipment must be the same w…
10-01-A.S.A.C. § 10.0139 Fixed asset classes-6. Work in progress
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6. Work in progress: This classification will apply to construction projects which have been started but not completed and accepted. Temporary records will be maintained to support the value of the work in place as reported. The department of administrative services will be requi…
10-01-A.S.A.C. § 10.0140 Storage-Scope and purpose of provisions
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This section through 10.0143 prescribe basic requirements for the storage of equipment, materials, and supplies acquired by the ASG. This section through 10.0143 will not attempt to cover every conceivable condition or problem that will arise in connection with the storage of var…
10-01-A.S.A.C. § 10.0141 Storage-Objectives
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Storage objectives include such factors as maximum utilization of space consistent with adequate care and protection of property; positive item identification; effective conservation of time, labor, and equipment; and the rapid, easy movement of property from the storage area to …
10-01-A.S.A.C. § 10.0142 Storage-Arrangement and accessibility
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Orderly arrangement is essential to efficient operation of storehouses. All items, whether stored in bins, bays, in bulk or in original containers should be so arranged that nomenclature and quantity may be readily determined. Efficient storage demands the maximum utilization of …
10-01-A.S.A.C. § 10.0143 Storage-Facilities
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Adequate storage facilities shall be provided at each location to ensure the proper safeguarding of all government property. Facilities required will vary largely between the projects and other activities of the various departments and agencies. Actual requirements will depend up…
10-01-A.S.A.C. § 10.0144 General ledger control account-Charging to projects benefitted
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The value of stores property acquired and disposed of shall be recorded in a general ledger control account for stores where the volume of work or other factors necessitate the establishment of a stores account. Unless otherwise directed by the head of each bureau or office, acqu…
10-01-A.S.A.C. § 10.0145 Card records-Use
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The general ledger control account for stores shall be supported by detailed card records to adequately identify the units of property, the costs of which are charged to the stores account, provide a permanent record of the acquisition and disposition of all stores items, and pro…
10-01-A.S.A.C. § 10.0146 Card records-Forms
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Property record cards and stock cards (see appendices 7, 10 and 14) or a modification thereof, shall be used for the purpose of carrying out the provisions of 12.0344 and 12.0345. History: Rule 3-78, eff 17 Apr 78, 300 GASM § 8.3.
10-01-A.S.A.C. § 10.0147 Reconciliation of records
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The total value of stores recorded on the stock card records shall be compared with the balance shown in the general ledger control accounts for stores at least once each year. Any differences disclosed as a result of this comparison shall be reconciled and adjusted in accordance…
10-01-A.S.A.C. § 10.0148 Issuing-Authorized employees
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To ensure that property will not be issued indiscriminately, the official having administrative jurisdiction of the property should designate in writing an essential number of employees to whom materials and supplies may be issued and/or to whom responsibility for equipment may b…
10-01-A.S.A.C. § 10.0149 Issuing-Documentation and receipts Transfers
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All issues of property shall be adequately documented and -a receipt obtained at the time the property is removed from the storehouse or other storage area. (a) Transfer of property, GAS form MT/MGT 20 (see Appendix 4) or a modification thereof may be used for the purpose of docu…
10-01-A.S.A.C. § 10.0150 Sale-Governing provisions-Public notice
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(a) Contracts for the sale of government property are entered into by virtue of the provisions of this chapter and as may be specifically and expressly provided by law. (b) Property offered for sale will be brought to the attention of the buying public by direct mail, posting in …
10-01-A.S.A.C. § 10.0151 Sale publicity
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Every effort will be made to obtain maximum free publicity for sales from local newspapers, radio and television stations. Postal authorities will be contacted and requested to display posters and sale offerings on post office bulletin boards. History: Rule 3-78, eff 17 Apr 78, 3…
10-01-A.S.A.C. § 10.0152 Descriptions of property Bid deposit-Award criteria
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(a) Invitation for bids, announcements and public notices, offering property for sale, will contain a full and complete description of the property, its location, condition and life span, and method of sale, whether by sealed bids, negotiation, or auction or spot bid. (b) Descrip…
10-01-A.S.A.C. § 10.0153 Bid opening and abstract-Unit-basis bidding
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(a) The official designated as the bid opening officer shall decide when the time set for bid opening has arrived and shall so declare to those present. All bids received prior to the time set for opening shall then be publicly opened and, when practicable, read aloud to the pers…
10-01-A.S.A.C. § 10.0154 Bid examination
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(a) Examination of bids by interested persons shall be permitted during business hours if it does not unduly interfere with the conduct of government business. (b) Before making an award, the sales contract officer (the deputy division of property or his designee) shall carefully…