Section 114-60.5 -- Receipt of Property and Services

This subpart prescribes policies for documenting the receipt of personal property and services. Responsibility for elements of the receiving process will vary with the type of acquisition instrument used, therefore the requirements of this Subpart apply to whomever receiving responsibilities are assigned.

114-60.501 -- Policy

It is the policy of the Department to document the receipt of all personal property and services, regardless of the method of acquisition (including purchase card transactions), or source. This includes, but is not limited to, property and services which are acquired from commercial sources, and property which is fabricated in Government shops, donated, recovered or obtained by transfer from another Government agency. Property and services received by Property personnel shall be recorded on a receiving report to (1) provide a record of receipt, (2) provide a document of entry to the records and accounts, (3) provide an audit trail,and (4) substantiate the disbursement voucher.

Receiving documents shall be prepared immediately upon completion of inspection, acceptance and receipt procedures. Handling shall be expedited for receiving reports involving prompt payment discounts. Formal receiving documents are not required for micro purchases made by purchase card of non-sensitive items, the store receipt or packing slip is considered sufficient receiving documentation for these transactions.

114-60.502 -- Basic Receiving Principles

The Accountable Officer or other designated official must observe basic principles and take specific actions when assigning responsibility for receiving Government property and services, and documenting receipts. These are:

1. Designation of Receiving Officer. The Accountable Officer is responsible for designation of an individual(s) to receive all accountable and sensitive property at each location in their area of accountability. Where a receiving facility serves activities of more than one Accountable Officer, one or more individual(s) who is/are agreeable to all Accountable Officers may be assigned the responsibility for the receiving function for the entire facility. Designations must be made in the official position description, or by memo or other written document. Purchase card holders will normally be the Receiving Officer for their own purchases, unless otherwise directed by their bureau/office.
2. Except as allowed in IPMD 114-60.502(c) under no circumstances will the employee designated as Receiving Officer for accountable/sensitive property also be the individual who makes the procurement award.
3. Separation of duties in small offices. Very small offices or field stations, where a clear separation of duties would be difficult or impractical to maintain, may ensure the separation of duties contemplated in (b)above in a manner approved, in writing, by the Accountable Officer or Property Administrator.
4. Acknowledging receipt of property and services. The Receiving Officer (including purchase card holders) is responsible for the inspection and receipt of personal property and services, and for ensuring that required documentation is processed. All incoming shipments shall be physically counted and inspected to insure that the quantity ordered has been delivered and that articles received adhere to the specifications.
5. All apparent defects or damages to the property shall be noted on the receiving document (receiving report, bill of lading, etc.) at time of inspection.
6. Establishing initial accountability for property. The Receiving Officer for accountable/sensitive property is accountable for property received until the item is placed on the property records of the Accountable Officer, or the Accountable Officer or Custodial Officer signs a receipt for such property. Purchase card holders are accountable for property they purchase until or unless accountability is formally transferred to another, or as otherwise specified by the bureau/office.