Inventoriable Fixed Assets

Idaho
Department
of Correction Standard
Operating
Procedure
Title:
Inventoriable Fixed Assets
Page:
1 of 3
Document Number:
114.010
Version:
3
Adopted:
11/18/2003
Kim Brown, Chief of Management Services, approved this document and it
was published on 10/28/2026.
Open to the public: Yes No
SCOPE
This standard operating procedure (SOP) applies to all Idaho Department of
Correction (IDOC) staff and facilities.
Version Summary
Version 3: Renumbers and replaces previous SOP 114.03.03.010 v2.0. Updates the
definition of inventoriable fixed asset to refer to SCO policy and updates formatting
to current template.
TABLE OF CONTENTS
Scope ....................................................................................................... 1
Table of Contents ........................................................................................ 1
A. Statutory Authority ................................................................................. 1
B. Board of Correction IDAPA Rule ................................................................. 2
C. Governing Policy Statement ...................................................................... 2
D. Purpose ................................................................................................ 2
E. Responsibility ......................................................................................... 2
F. Definitions .............................................................................................. 2
G. Standard Procedures ............................................................................... 2
1. General Guidelines .............................................................................. 2
2. Prohibitions ....................................................................................... 3
3. Insurance .......................................................................................... 3
H. References ............................................................................................ 3
A.STATUTORY AUTHORITY
1.Idaho Code § 20-217A, Appointment of Director – Salary – Powers and Duties
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2. Idaho Code § 67-5746 Inventory of Chattels – Duties of Officers and Employees
-Recording – Annual Revision – Open to Inspection
B. BOARD OF CORRECTION IDAPA RULE
None
C. GOVERNING POLICY STATEMENT
1. It is the policy of IDOC to manage its fiscal responsibilities in accordance with
the Generally Accepted Accounting Principles and the laws of the state of Idaho.
2. IDOC will ensure that internal controls exist over inventoriable fixed assets by
maintaining timely, complete inventoriable fixed asset inventory records and by
adhering to State of Idaho property acquisition and disposal procedures.
D. PURPOSE
1. To describe procedures for dispositioning and accounting for fixed assets in IDOC
inventory.
E. RESPONSIBILITY
1. Facility Staff
a. Properly receive inventoriable fixed assets.
b. Maintaining accuracy of physical inventory.
c. Notify Fiscal when a change in inventory status occurs.
2. Fiscal Unit
a. Ensure a complete, current, and accurate schedule of all IDOC inventoriable
fixed assets is maintained.
F. DEFINITIONS
1. Internal Control: Measures employed for the purpose of safeguarding
resources against waste, fraud and inefficiency; promoting accuracy and
reliability in accounting and operating data; encouraging and measuring
compliance with law and policy; and judging the efficiency of operations.
2. Inventoriable Fixed Asset: A tangible fixed asset as defined in the State
Controller’s Office (SCO) Fiscal Policies Capital Assets or the following assets of
any value: Radios; Weapons.
3. Statewide Accounting and Reporting System: The SCO computer system
that is used for processing and reporting accounting transactions.
G. STANDARD PROCEDURES
1. General Guidelines
a. All IDOC inventoriable fixed asset acquisitions, deletions, and maintenance of
inventoriable asset records will be follow IDOC’s written inventoriable asset
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Title:
Inventoriable Fixed Assets

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Idaho Department of Correction

procedures and forms, in accordance with SCO fiscal policies regarding
capital assets.
b. Surplus property will be handed in accordance with State Board of Examiners
(SBEX) policy and procedures.
2. Prohibitions
a. All IDOC staff, their immediate family members (including spouses,
dependents), and other persons acting on behalf of IDOC staff) are
prohibited from participating in the acquisition of IDOC surplus property.
3. Insurance
a. IDOC Fiscal staff must ensure inventoriable fixed assets are reported &
maintained by Risk Management.
H. REFERENCES
1. Forms
a. Inventory Reconciliation Cover Sheet
b. Property Disposal Authorization Request
c. Property Inventory Add Form
d. Property Inventory Transfer Form
e. Property Lost or Stolen Report
2. Cited Documents
a. SBEX Policy No. 442-30, State Personal Surplus Property Policy and
Procedures |
https://www.sco.idaho.gov/ViewerFiles/StateSurplusProperty/docs/SURPLUS
PROPERTY-POLICY.pdf
b. SCO Fiscal Policies Capital Assets |
https://www.sco.idaho.gov/LivePages/fiscal-policies-capital-assets.aspx
– End of Document –