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Each department must designate an individual who is directly responsible for conducting the physical inventory of university property. This designated person will be added to FAMIS as the department’s Alternate Accountable Property Officer (ALT APO). The ALT APO becomes the primary contact for any questions or issues related to the department’s inventory.

To formally assign this individual, departments must complete the Department Inventory Information and Authority Form, which is modeled after the Texas A&M System Offices’ standard documentation. This form ensures that:

• The department identifies who is responsible for day‑to‑day property management.
• Property Accounting has accurate contact information for inventory coordination.
• Accountability for university assets is clearly established.

Section I: Department Information

Section I must be completed whenever there is a change in the structure or organization of a department. This includes:

• Creating a new department
• Merging two or more departments into a single unit
• Adjusting department structure to ensure the Inventory Verification List can be divided into more accurate or specific locations

These updates help Property Accounting maintain accurate records and ensure inventory responsibilities are assigned correctly.

Whenever Section I is required, Section II must also be completed, since the Department Head must acknowledge responsibility for the newly defined or reorganized department.

Section II: Acknowledgment by Department Head

Section II confirms that the Department Head acknowledges and accepts their role as the Accountable Property Officer (APO) for the department. By completing this section, the Department Head affirms responsibility for the physical possession, oversight, and control of all equipment and property assigned to their department. This includes ensuring that all assets are properly managed, safeguarded, and accurately reported.

Section III: Designation of Alternate Accountable Property Officer (ALT APO)

Section III collects the required information for the Alternate Accountable Property Officer (ALT APO) designated by the Department Head. The ALT APO is the individual who handles the day‑to‑day property management tasks, including conducting the physical inventory and maintaining asset records. While the ALT APO performs these operational duties, the Department Head retains ultimate responsibility for all property assigned to the department.

Download Department Inventory Information and Authority Form

The Missing or Stolen Report Form is used to notify the TAMUK Property Manager when an inventoried item is discovered to be missing or stolen. This form must be completed immediately upon discovery of the loss.

Information Required on the Form

Include the following details for each missing or stolen item:

• Asset description
• Place of occurrence
• Last known location
• Date the loss was discovered
• Inventory number
• Serial number

The form must be signed by the Department Head along with Dean-Director on the designated signature line and submitted to the TAMUK Property Accounting Office (MSC 104), emailed to propertyattg@tamuk.edu or delivered to College Hall Room 102.

Supporting Documentation

Along with the form, departments must include:

• Correspondence from the Department Head verifying completion of steps 1 through 9 listed on the form
• A copy of the police report if the item was stolen

Property Accounting Office Section

The bottom portion of the form is reserved for completion by the Property Accounting Office after submission.

Handling of Missing Property

The State of Texas defines missing property as any personal property that cannot be physically located. When a department becomes aware that an item is missing, it must notify the Property Manager immediately so the item can be properly documented and monitored.

Two‑Year Waiting Period

State regulations require a two‑year waiting period before a missing item can be removed from a department’s physical inventory. During this period:

• The item will continue to appear on the department’s inventory list.
• Its location field will be updated to “missing.”
• The department is expected to continue searching for the item throughout the two‑year period.

Final Disposition

Once the two‑year waiting period has passed, the Property Manager will remove the item from the department’s inventory as missing, completing the process.

Reporting of Stolen Property

The State of Texas defines stolen property as any personal property that is missing due to a known theft, including incidents involving forced removal, burglary, employee theft, or other criminal acts.

Immediate Reporting Requirements

When an item is identified as stolen:

• The incident must be reported immediately to the University Police Department.
• State law requires that the theft be reported to the Texas Attorney General’s Office within 72 hours of discovery.

Inventory Update

Once the theft has been properly reported and documented, the item will be removed from the department’s physical inventory and classified as stolen.

Download Missing of Stolen Report Form

Under the State General Appropriations Act, Article IX, Section 9.03 (Lost Property), the State Comptroller is authorized to withhold funds from a state agency or institution of higher education when property is lost above established state standards. Specifically:

“…the Comptroller shall withhold from the General Revenue Funds appropriated to the state agency or institution of higher education by this Act an amount equal to 50 percent of the value of the lost property above the state standards.”

This provision underscores the importance of accurate inventory management and timely reporting of missing or stolen items.

According to the General Appropriations Act, 77th Legislature, Section 46 (Special Provision Relating Only to Agencies of Higher Education), all general academic and health‑related institutions must report specific performance measures beginning with the annual performance report for fiscal year 2002. These measures include:

• Lost or stolen property reported to the Comptroller of Public Accounts as a percentage of the total value of inventory
• The total dollar value of inventoried property that has been lost or stolen

These reporting requirements help the state monitor asset stewardship and ensure accountability across institutions.

Download Missing of Stolen Report Form

State regulations require that all capitalized and controlled university property be permanently marked as property of Texas A&M University–Kingsville. A marking is considered permanent when it cannot be removed without significant effort or intentional damage. All controlled and capitalized items must be tagged within ten days of receipt.

Temporary Labels

Blank “Property of Texas A&M University–Kingsville” labels are available with Property Accounting. After completing the Preliminary Fixed Assets screens, the responsible staff member must immediately write the assigned tag number on a blank label and affix it to the item.

Monthly Barcode Tag Distribution

At the end of each month, Property Accounting prints the official barcode tags for all items entered during that period. These tags are hand delivered to departments along with the TBAR006 Report. The barcode tags must be placed on the assets so they can be scanned during physical inventory.

TBAR006 Report Process

The TBAR006 Report includes all relevant information for each asset added during the month. Each asset appears on its own page with a signature line. The report and matching barcode label are sent via interdepartmental mail to the Department Head or Alternate APO.

The Alternate APO, under the Department Head’s direction, must:

1. Verify the accuracy of the information
2. Affix the official barcode tag to the item
3. Sign the report page
4. Return the signed form to Property Accounting

Departments should complete this process within 7 days of receiving the report. All forms must be returned no later than the 25th of each month. Property Accounting will file the completed forms in the department’s folder.

Spot Checks

Property Accounting will conduct periodic spot checks to ensure the accuracy of departmental inventory information and compliance with tagging procedures.

The Accountable Property Officer (APO) is typically the Department Head and is the individual ultimately responsible for all property assigned to the department. This includes ensuring proper stewardship, oversight, and compliance with university and state property regulations.

The Alternate Accountable Property Officer (ALT APO) is designated by the Department Head to assist with property management responsibilities. The ALT APO is usually the person who conducts the physical inventory and manages the day‑to‑day tracking of departmental assets. While the ALT APO performs these operational duties, the Department Head retains full accountability for all property.

You remain responsible for the equipment until the service crew physically removes it from your department. Submitting a Property Transfer Form does not immediately release accountability—the transfer is only complete once the item has been picked up and relocated by the service crew.

When equipment has been cannibalized, all remaining usable parts must be transferred to Surplus. A Property Deletion Form must also be submitted to request removal of the affected inventory numbers from your department’s records. For computer equipment, the listed inventory numbers should correspond to the empty cases to ensure accurate tracking and deletion.

All items with a value over $5,000 and a useful life of at least one year must be inventoried, as they are classified as capital purchases. In addition to capital assets, TAMUK is also required to inventory certain controlled assets—these are specific items that cost less than $5,000 but are considered highly susceptible to theft, loss, or misuse.

A complete list of controlled assets can be found under Class Codes – Controlled Property. Both capital purchases and controlled items must be included in the department’s inventory records.

Tagging now occurs as part of the receiving process. With the implementation of Preliminary Fixed Assets. Departments enter the required information upon receipt, and the item is tagged with a temporary tag immediately as part of that workflow. The permanent tag will be delivered and placed on the asset by a Student Worker or Property Manager once it is printed.

If an item is used occasionally, even if infrequently, it may remain in the department. However, if an item has not been used at all within one year, the department should consider sending it to Surplus so it can be reassigned or disposed of appropriately.

When your department receives a gift or donation (gift‑in‑kind), a Gift‑in‑Kind Form must be submitted to the Administrative Secretary in the Office of Development. Once that form is completed, a copy must also be sent to the Property Accounting Office, so the item can be properly recorded and added to the department’s inventory, if required.