4.2 Management of property

Expendable materials and supplies are generally only used once and cannot be reused. Examples include office stationery and supplies, some vehicle spares, electrical and plumbing materials, kitchen and housekeeping supplies, repair and maintenance materials, and medical supplies. These can be further classified under ‘consumable items’ (low or moderate unit cost-such as stationery, electrical and plumbing materials) and ‘non-consumable items’ (high unit cost-such as vehicle spare parts and equipment). All expendable items should be categorised, inventoried, controlled and used responsibly in accordance with the following guidelines:

• Supplies should be tracked using a central stock inventory ledger (see Annex 18.8).
• Record all stock transactions
• Issue items only on the basis of a requisition form. See Annex 18.9 Sample Stock Requisition-cum-Issue Form.
• Maintain bin cards (Annex 18.10) for all moderate- and high-value expendable materials, and update with each transaction.
• Details on the bin cards should match the stock inventory ledger records.
• Any discrepancies in the bin card or the stock inventory ledger should immediately be brought to the attention of the direct supervisor.
• Conduct monthly physical counts to ensure control of expendable materials and supplies.
• Properly file all requisition/issue slips to serve as support documentation for the bin card and the stock inventory ledger.

This category of equipment includes all items that have long-term usage. Examples include vehicles, communication equipment, computers, electrical equipment, mechanical equipment, office and field equipment, and furniture. Non-expendable items should be controlled, tracked and accounted for by an effective inventory or centralised property management system, considering the following guidelines:

• All non-expendable equipment should be received at a central delivery point by a designated Administration staff member.
• Categorise non-expendable equipment under high-value items (above USD500) and low-value items (below USD500).
• After verifying delivery against the accompanying support documents, the receiving officer should record the specifications and serial number of each item received. The supervisor should enter this information into the Central Property Register or the Consolidated FFE (fixtures, furniture and equipment) Data Bank.

A sample format of the Central Property Register or Consolidated FFE Data Bank is provided in Annex 18.11. See the annx for the details it should contain.

• All non-expendable equipment must be clearly and indelibly marked with an inventory code number before being released to its assigned unit or project. Inventory code numbers must follow a pre-identified inventory code series for FFE categories and must be recorded in the Central Property Register.
• Each unit or project should also maintain its own complete inventory (including the names of staff members to whom equipment has been assigned) of non-expendable items for regular cross-verification with the Central Property Register.
• Any transfer of equipment between users within the unit or project should be noted in the unit or project inventory ledger.
• No equipment transfers between sectors should take place without the approval of the Central Inventory Controller.
• All equipment transfers between units or projects should be done using an equipment transfer form (see Annex 18.12). The transferring sector and the Central Inventory Controller should retain copies of this form.
• A monthly physical verification of all non-expendable property should be completed for further control and accountability.
• Any loss of equipment should be reported in writing immediately to the Central Inventory Controller.
• A quarterly review should be carried out of the Central Property Register against the unit or project inventory ledger and a physical verification of all assets should be carried out by the audit unit to ensure validity, completeness and accuracy of the Central Property Register/Consolidated FFE Data Bank.