Policies, Procedures, and Guidelines

• NSHE Procedures and Guidelines Manual
  • Chapter 1, Section 2: Property, Subsection 9: Equipment Inventory
  • Chapter 1, Section 2: Property, Subsection 8: Disposal of Surplus Equipment
• UNLV Foundation Gift in Kind Policies and Procedures
• Code of Federal Regulations - Title 45/Subtitle A/Chapter II/Part 75/Subpart E § 75.439 Equipment and other capital expenditures
• Code of Federal Regulations - Title 41/Subtitle C/Chapter I05/Part 105-72/Subpart § 105-72.403 Federally-owned and exempt property
• Code of Federal Regulations - Title 41/Subtitle C/Chapter I05/Part 105-72/Subpart § 105-72.404 Equipment
• FAR Federal Asset Regulation, Part 45, Subparts 45.5 and 45.6 
• Code of Federal Regulations - Title 2/Subtitle A/Chapter II/Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards
  • 200.12 Capital assets/200.13 Capital expenditures
  • 200.33 Equipment
  • 200.48 General purpose equipment
  • 200.85 Real Property
  • 200.89 Special purpose equipment
  • 200.94 Supplies
  • 200.310 Insurance Coverage
  • 200.311 Real Property
  • 200.312 Federally-owned and exempt property
  • 200.313 Equipment: Adherence to and understanding of this section is crucial for an understanding of the following requirements related to equipment acquired under a Federal award:
    • Title status (entity, government, conditional)
    • Use of equipment (priority, approvals needed, other uses, rental charges, income generation)
    • Management requirements (records, inventory frequency and method, control systems, maintenance, sales/excess/surplus procedures)
    • Disposition (valuation, $5k threshold implications, distribution of sales proceeds, title implications)

  • 200.314 Supplies

  • 200.316 Property trust relationship

  • 200.318 General procurement standards

  • 200.333 Retention requirements for records

  • 200.439 Equipment and other capital expenditures

• Code of Federal Regulations - Title 2/Subtitle B/Chapter IX/Part 910: Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards

  • CFR 910 is the Department of Energy (DOE) supplement to 2 CFR 200 and contains additional or modified requirements related to DOE awards with for-profit entities.

• Federal Acquisition Regulations (FAR), specifically parts 45 and 52.245
• Board of Regents Handbook, Title 4, Chapter 10, of the provides that Equipment is anything tangible, other than real property, with a useful life of more than two years and a value equal to or more than an amount determined by the respective purchasing department.
• Equipment owned by the Federal Government shall be identified to indicate Federal ownership so that such marking complies with, OMB Circular A-110 Subpart, and Section 34 and with Federal Acquisition Regulation, Subpart 45.5.
• UNLV policy: UNLV Finance And Business - Inventory Control - Equipment 09/15/2018
• Payment Card Industry (PCI) Compliance | Office of the Controller | University of Nevada, Las Vegas