UCSF’s global work may require the procurement and use of University-owned property and equipment in foreign countries. The management and disposal of UCSF assets in international settings is more complex due to variance in conditions where assets are deployed and used. If UCSF purchases an asset that meets the criteria for a capital asset, it will be tracked by the Capitalized Asset Management (CAM) Unit in the UCSF Controller’s Office, with support from the Custodial Department. If qualified as University property, the asset will be disposed off according to award conditions and UCSF policy. See general advice below on UCSF asset management and disposal in other countries.
Asset Management
Asset Management is guided by BUS-29, Management and Control of University Equipment and supported through Capitalized Asset Management. Assets for international use that are received by the University before shipping will be assigned an asset tag by CAM. If any item is shipped directly to a foreign site, CAM will work with the custodial department to ensure the equipment is properly tagged and entered in the University asset database.
Physical inventory of university assets is the responsibility of the custodial department under the director of CAM and subject to verification by CAM. Please note: Inventorial equipment is assigned a useful life assessment, which is the life expectancy during which it is estimated to be in service before it wears out or becomes obsolete that is used as the basis for calculating depreciation. While inventorial equipment may be used in various contexts (e.g., rural, outdoors) in international settings, the useful life of the asset is based on standard calculation for that equipment across all campuses. There is no additional depreciation calculation assigned based on the setting in which the equipment is used.
Asset Disposal
Capital Accounting reviews and confirms that the Custodial Department has verified that UC has title to the equipment when purchased with sponsored funds (this review is documented though an EIMR request). UCSF Logistics-DSM Services coordinates the physical removal and disposal, in accordance with best business practices and environmental safety and sustainability standards. Capital Accounting is responsible for ensuring that Logistics has completed the disposal of the equipment in accordance with BFB-BUS-38: Disposition of Excess Property and Transfer of University-Owned Property.
Donating Excess Property to Global Partners
As an equitable partner in global health, UCSF understands that departments may want to donate assets for use by global partners and to the benefit of community health systems after a project has been completed. If a donation of excess property is desired by the Custodial Department at the end of a project, this should be stipulated in the terms and conditions of the award. Otherwise, the University reserves the right to disallow donation requests and sell all property to the recipient institution at fair value.
Donation of excess property to educational institutions, other governmental bodies, or non-profit organizations may be authorized subject to the following provisions:
1. The fair value of such property must be de minimis, that is, below the costs required for handling, record keeping, storage, removal and other costs associated with its trade, sale or disposition. It is against University policy to donate excess property whose fair value is greater than de minimis and no such donations shall be approved.
2. Donations may not be made to any educational institution or non-profit organization owned or operated by an employee (or near relative of an employee) of a department that reports to either the Surplus Administrator or the Equipment Administrator, or the department originating the excess property, or in which such employee or near relative holds an administrative or management position.
3. All donations must be reviewed and/or processed by the Surplus operation, and coordinated with the Equipment Administrator in the case of inventorial equipment
4. All donations must be requested in writing, on official letterhead, by an officer of the educational institution, other governmental body, or non-profit organization.
5. As appropriate, the recipient institution or non-profit organization may be required to sign a standard University waiver and hold harmless agreement prior to taking possession of the donated item(s).
Foreign Sale, Transfer, or Donation
No sale, transfer, or donation of property may be made to a foreign destination (including Canada and Mexico), and no property may be shipped outside the U.S., until (a) the appropriate export license has been obtained or (b) it has been determined that the property being exported does not require an export license. Such determination shall be made by the University location’s Export Control Compliance Officer (or equivalent position).