2. Property Management

Accountability requirements differ between property defined as equipment and property defined as supplies.

State foresters are responsible for property management, property marking requirements, and inventory. VFA decals are available in several sizes for identifying property purchased with VFA funding. Fire departments should affix these labels to VFA property. See Appendix J for examples of the labels. Contact your State forestry agency for VFA property decals.

The criteria listed under Equipment Accountability below are intended as minimum standards of accountability for VFA equipment. States may require more stringent standards. Federal management requirements for equipment are contained in 7 CFR 3016.32 when State and local governments (see Appendix H) purchase these items; and 7 CFR 3019.34 when items are purchased by non-profit RFD's (see Appendix I).

Some items of equipment or supplies are "sensitive" in that they are subject to waste, fraud, and abuse. Some items are subject to theft because of their usefulness to the taker or because they can be readily sold. Examples include two-way portable radios, radio scanners, chain saws, portable pumps, small generators, and cameras. This property may warrant special tracking. Like other property purchased with VFA funding, sensitive property will be managed according to State requirements. State foresters should decide what the minimum dollar value is and what sensitive property items should be tracked. In establishing such requirements State foresters should consider:

• Monitoring, which may be necessary if there's a history of theft, loss, damage, or misuse.
• Degree of use. Property that is seldom used may have more of a tendency to disappear than items frequently used. The property won't be missed as soon.
• Cost of accountability. Items costing less than $100 may not justify tracking.

Equipment Accountability

Title to equipment obtained under a VFA grant vests with the recipient or subrecipient whether purchased by State and local governments or by nonprofit RFD's. For this reason the Forest Service does not maintain inventory records of this equipment. Equipment procured by State and local governments and nonprofit fire departments shall be used, managed, and disposed of according to State requirements (see Appendices H and I).

Equipment management requirements for fire departments operated by State and local governments are:

(1) Property records including a description of the property; a serial number or other identification number; the source of property; who holds title; the acquisition date and the cost of the property; percentage of Federal participation in the cost of the property; the location, use, and condition of the property; and any ultimate disposition data including the date of disposal and sale price of the property must be maintained.

(2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years.

(3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft shall be investigated.

(4) Adequate maintenance procedures must be developed to keep the property in good condition.

(5) If the grantee or subgrantee is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return.

Management requirements for property acquired by nonprofit fire departments are similar to the above (see Appendix I). The recipient (the State) may follow its own property management requirements for equipment procured by nonprofit RFD's.

Supplies

7 CFR 3016.33 provides that title to supplies obtained by State and local governments under a grant shall vest in the grantee or subgrantee. For institutions of higher education and nonprofit RFD's, 7 CFR 3019.35 also provides that title vests in the recipient or subrecipient.

No Federal management requirements are listed. States may wish to manage "supplies" in accordance with either State requirements or in a manner similar to "equipment."

Property Disposal...