Policies & Procedures Manual - Elizabeth City State University

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400.1.48Long-Term ConstructionThe long-term construction costs of buildings are paid with Capital Improvement Funds. Costsare accumulated and expended from the Capitol Improvement Budget while the building is underconstruction. Annually, the project to date expenditures (on the accrual basis) in the CapitolImprovement funds, less items capitalized, are recorded in the Construction in Progress Account.Some of the Construction in Progress costs would include architect fees, plumbing and electricalcontracts, contractor fees, etc. A capitalized cost may include the heating system which cost inexcess of $5,000 and is in place when we begin to move in the building, the long termaccumulated costs are reclassified from Construction in Progress to our Fixed Asset BuildingAccount.State AcceptanceAfter a building is inspected by the State Construction Office, ECSU will receive a Letter ofAcceptance from the State Construction Office. After receipt of the letter and when the buildingis ready for occupancy, the building is considered complete. ECSU should reclassify the amountfrom the Construction in Progress account to the Fixed Asset Building account and issue thebuilding a fixed asset decal number which will be recorded and kept on file in the PurchasingOffice. This should be done whether or not the total Budget Code accounting for the asset hasbeen closed. Upon completion, ECSU should send a Building Update Form to the State PropertyOffice, including such information as total costs, square footage, acquisition date, etc. BeginningJuly 1, 1996, ECSU should reconcile its records annually.Separation of CostsSeparate costs of the parts of the building that will probably be replaced before the end of the lifeof the building (such as roofs, plumbing, electrical, etc.) Enter the separate parts as individualassets and assign each separate part and individual decal number. When the "part" needsreplacing, the amount to be written off is then readily available. In most cases, the costs can bebroken down into general construction, heating and air conditioning, electrical and plumbing.The general construction costs will be one asset, with the remaining costs being separate assets.If major renovation takes place on a building, the original cost (less depreciation if applicable) ofthe part of the building being removed is eliminated from the accounts. The cost of removal ofthe renovation should be expensed. The remaining costs of adding the renovation should be aseparate asset.
400.1.48Space UtilizationUniversity space in buildings is allocated through the Space Allocation Committees establishedby the Chancellor and chaired by the Director of Planning and Institutional Studies. Spaceadditions, deletions, and/or changes are communicated to the departments. Data are updated toaccurately reflect the conditions assignment and usage of facilities owned or controlled by theUniversity. This data is used internally and reported to UNC General Administration (NCCommission on Higher Education Facilities) for use in publications and surveys concerning theUniversity.Identifying Buildings for RecordsBuildings do not need to be tagged. The legal description must be recorded in the asset record toidentify it as being State property.Year Ending InventoryAll buildings are to be included and reviewed in the university's annual inventory. The inventoryshould ensure that buildings are accurately recorded in our records.
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400.1.66) where a donation predicat
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400.1.12Rare ProcedureThis procedur
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19. ECSU has also employed private
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400.3.1.16Others1. The only checks
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400.3.1.17the State Treasurer in th
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2. Additional Guidance400.3.1.20Dep
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400.4.6project is then entered into
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400.4.109. All persons receiving fu
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