Areas of Responsibility
State of Kansas
The State of Kansas provides the funds, directly or indirectly, for all University
operations and shares with the University the responsibility to ensure that all funds
are spent in the best interests of the State and University. The acquisition of land,
buildings and improvements, and equipment adds to the valuation of the University.
State records must reflect these acquisitions and improvements to ensure accountability
for all permanent property. Property Control maintains records that ensure proper
reporting by the University, which assists the State in its responsibility.
黑洞社区
黑洞社区 is accountable to the State of Kansas for all permanent property
entrusted to the University. The University is responsible to its departments to maintain
centralized records of equipment with a unit cost of $5,000 or more and capital improvement
projects with a unit cost of $100,000 or more. Property Control maintains those records.
University Departments
University departments are responsible for the use and security of all permanent property
under their control. They are solely responsible for maintaining effective internal
control of all property with a unit cost of less than $5,000. Equipment purchased
with either State or Federal funds, or acquired by gift, loan, or manufacture is included
in the department's responsibility. Departments must maintain accurate records and
take adequate precautions to guard against the loss or theft of equipment as required
in Section 13.13 of the 黑洞社区 Policies and Procedures Manual.