ASTM E3015-2015 Standard Guide for Management of Customer-Owned Property Assets in Possession of Supplier Contractor or Subcontractor《供应商 承包商或分包商占有客户所有不动产资产管理的标准指南》.pdf

《ASTM E3015-2015 Standard Guide for Management of Customer-Owned Property Assets in Possession of Supplier Contractor or Subcontractor《供应商 承包商或分包商占有客户所有不动产资产管理的标准指南》.pdf》由会员分享，可在线阅读，更多相关《ASTM E3015-2015 Standard Guide for Management of Customer-Owned Property Assets in Possession of Supplier Contractor or Subcontractor《供应商 承包商或分包商占有客户所有不动产资产管理的标准指南》.pdf（11页珍藏版）》请在麦多课文档分享上搜索。

1、Designation: E3015 15Standard Guide forManagement of Customer-Owned Property Assets inPossession of Supplier, Contractor or Subcontractor1This standard is issued under the fixed designation E3015; the number immediately following the designation indicates the year oforiginal adoption or, in the case

2、 of revision, the year of last revision. A number in parentheses indicates the year of last reapproval. Asuperscript epsilon () indicates an editorial change since the last revision or reapproval.1. Scope1.1 This guide addresses infrastructure and practices for thelife-cycle management of supplier,

3、contractor or subcontractor-held customer-owned property in the possession of a supplier,contractor or subcontractor. This includes the infrastructureand processes and subprocesses in the efforts of acquisition,use, and disposition.1.2 This guide covers property that is owned by a customeror a buyer

4、 (referred to as customer-owned property) that iseither directly furnished by a buyer, customer, or acquired by asupplier on behalf of a customer where title to the propertyultimately vests with the customer while in the possession of asupplier, contractor or subcontractor.1.3 This standard does not

5、 purport to address all of thesafety concerns, if any, associated with its use. It is theresponsibility of the user of this standard to establish appro-priate safety and health practices and determine the applica-bility of regulatory limitations prior to use.2. Referenced Documents2.1 ASTM Standards

6、:2E2135 Terminology for Property and Asset ManagementE2279 Practice for Establishing the Guiding Principles ofProperty Asset ManagementE2452 Practice for Equipment Management Process Matu-rity (EMPM) ModelE2936 Guide for Contractor Self Assessment for U.S. Gov-ernment Property Management Systems2.2

7、IAASB Standard:33402 International Standard on Assurance Engagements(ISAE)2.3 PCAOB Standard:4Auditing Standard No. 2 An Audit of Internal Control OverFinancial Reporting Performed in Conjunction With anAudit of Financial Statements2.4 Federal Standards:GAO-12-331G Government Auditing Standards5U.S.

8、 OMB Circular A-123 Managements Responsibility forInternal Control618 U.S.C. 641 Public Money, Property or Records73. Terminology3.1 Definitions: For definitions related to property and assetmanagement, refer to Terminology E2135.3.1.1 acquired property, nproperty under the possessionor control of a

9、n entity that is not deemed “furnished property”and was acquired for business operation purposes.3.1.2 contract, nagreement creating obligations enforce-able by law. http:/www.law.cornell.edu/wex/contract3.1.3 contractor, nindependent entity that agrees to fur-nish a certain number or quantity of go

10、ods, material,equipment, personnel, or services that meet or exceed statedrequirements or specifications at a mutually agreed upon priceand within a specified timeframe.http:/ customer, nfor customer furnished propertyarrangements, the customer is generally considered the entityor decision maker tha

11、t has issued a contract or subcontract.3.1.4.1 DiscussionThe customer may be the issuer of theoriginal contract or may be a prime contractor to a subcontrac-tor. Synonyms may include: buyer, purchaser, contractingofficer and client. Customers have authority to issue and makedeterminations, commitmen

12、ts and administer a contract or1This guide is under the jurisdiction of ASTM Committee E53 on AssetManagement and is the direct responsibility of Subcommittee E53.20 on UnitedStates Government Property Management.Current edition approved May 15, 2015. Published June 2015. DOI: 10.1520/E3015-152For r

13、eferenced ASTM standards, visit the ASTM website, www.astm.org, orcontact ASTM Customer Service at serviceastm.org. For Annual Book of ASTMStandards volume information, refer to the standards Document Summary page onthe ASTM website.3Available from International Federation of Accountants (IFAC), 529

14、 5thAvenue, New York, NY 10017, http:/www.ifac.org.4Available from Public Company Accounting Oversight Board (PCAOB), 1666K St., NW, Washington, DC 20006-2803, http:/pcaobus.org.5Available from U.S. Government Accountability Office, 441 G St., NW,Washington, DC 20548, http:/www.gao.gov.6Available fr

15、om U.S. Office of Management and Budget, 725 17th Street, NW,Washington, DC 20503, http:/www.whitehouse.gov/omb/circulars.7Available from U.S. Government Printing Office, 732 N. Capitol St., NW,Washington, DC 20401-0001, http:/www.gpo.gov.Copyright ASTM International, 100 Barr Harbor Drive, PO Box C

16、700, West Conshohocken, PA 19428-2959. United States1subcontractor and are limited to those individuals who havedelegated authority by the assets owner. Lessors are notcustomers. Not all employees of an entity are customers as theydo not have delegated authority to make determinations andcommitments

17、 on behalf of the entity, for example, auditors whoare working in an auditor capacity that require independence.3.1.5 customer-owned propertyproperty owned by a cus-tomer.3.1.5.1 DiscussionIf an entity receives a government con-tract and is required, by contract, to be furnished property tocomplete

18、the workthis is defined as customer-owned orcustomer furnished. This may include property that is subse-quently furnished to suppliers and subcontractors. Those whoare furnished this property generally refer to this property ascustomer furnished property or customer-owned property.3.1.6 entity owned

19、property owned by an entity.3.1.6.1 DiscussionIf entity (ZXY Corporation) is in thebusiness of selling commercial products and needs to provideowned property to a supplier to do work, this is entity (XYZCorporation) owned property from the perspective of theowner, but is customer-owned property from

20、 the perspective ofthe supplier.3.1.7 furnished property, nproperty actually furnished tobut not paid for by a supplier, contractor or subcontractorwithin the contractual arrangement. This guide does notinclude controls specifically for items sent in for repair,modification, or upgrade under service

21、 agreements.3.1.8 internal controls, norganizations business systemof internal control designed to provide reasonable assurance ofachieving: (1) effective and efficient operations (E Sarbanes Oxley Act of 2002;and the Committee of Sponsoring Organizations of the Tread-way Commission (COSO) publicati

22、on Internal Control Integrated Framework (2013).8For the U.S. Federal Govern-ment operations guidance and contractual requirements areincluded in OMB Circular A-123, Managements Responsibil-ity for Internal Control; and the FederalAcquisition Regulation(FAR) Part 45 and the associated Clause 52.245-

23、1 GovernmentProperty, under Paragraph (b) Property Management. Otherstandards for international applicability include InternationalAuditing and Assurance Standards Board (IAASB) and Inter-national Standard on Assurance Engagements (ISAE) 3402.Internal controls in business operations are analogous to

24、 “vitalsigns” in the medical fieldit is the starting point, providingthe fundamental indicators of good health.3.1.9 must, van unconditional requirement: practitionersmust comply with an unconditional requirement in all caseswhere such requirement is relevant.Adapted from GAO-12-331G3.1.10 prime con

25、tractor, ncontractor that has issued oneor more subcontracts.3.1.10.1 DiscussionThe prime contractor is frequentlyreferred to as the “buyer” or “customer” by the subcontractor.From the perspective of a subcontractor, the prime contractor isthe entity with whom the subcontractor is directly engaged i

26、na subcontract. There are numerous variations to thisrelationship, for example, a prime contractor may, in turn, be asubcontractor to another entity, which would then be thatsubcontractors prime contractor. In another context, the primecontractor may refer to the contractor that holds the directcont

27、ract with the ultimate customer.3.1.11 reasonable assurance, nmanagements assessmentor opinion regarding the effectiveness of internal controlsrelating to effective and efficient operations, reliable reporting,and compliance to laws and regulations. Adapted fromParagraph 17 of the PCAOB Auditing Sta

28、ndard No. 23.1.11.1 DiscussionReasonable assurance includes theunderstanding there is a remote likelihood that material mis-statements or occurrences will not be prevented or detected ona timely basis. Although not absolute assurance, reasonableassurance is, nevertheless, a high level of assurance.3

29、.1.12 shoulda presumptively mandatory requirement:practitioners must comply with a presumptively mandatoryrequirement in all cases where such a requirement is relevant,except in rare circumstances. In such rare circumstances,practitioners should perform alternative practices to achievethe intent of

30、that requirement. Documentation justifying thedeparture should be maintained. Cost-benefit and materialityconcepts apply. Adapted from GAO-12-331G3.1.13 subcontract, ncontract subordinate to another con-tract in which a party has contracted for the performance ofcertain work and, in turn, engages a

31、third party to perform thewhole or a part of that which is included in the originalcontract.3.1.13.1 DiscussionA subcontract may also be referred toas a “purchase order,” “purchase contract,” or “purchaseagreement.”3.1.14 subcontractor, ncontractor that has engaged in acontract to perform a whole or

32、 a part of another contractorsoriginal contract.3.1.14.1 DiscussionSubcontractor may also be referred toas the “seller,” or “supplier.”3.1.15 timely manner, nwithin an agreement, the action tobe taken by a specified date, or within a given or reasonabletime frame. What is reasonable is determined by

33、 the decisionmaking needs of the owner, the contracting parties, or otherinterested parties.3.1.15.1 DiscussionWhen a finite quantitative direction isnot provideda timely manner is subjective, circumstantialand reasonablecost-benefit considerations apply.8Available from http:/www.coso.org.E3015 1523

34、.2 Acronyms and Abbreviations:3.3 CLRCompliance with applicable laws and regulations3.4 E6.1.1.2 Be harmonized among the functional elements andbusiness system owners, for example, asset management,procurement, quality, program management, and accounting,via internal policies and management practice

35、s. In addition,various functional elements may all have a different under-standing of property ownership when a supplier acquiresproperty against a subcontract;6.1.1.3 Be scalable and adaptable to various operational andcontractual needs, controls and processes to manage assets.6.1.1.4 Be reasonable

36、 and achievable with adequate staffing,technology, and resources and should reflect circumstances andconsiderations of materiality, risks, and cost-benefit whilestriving to minimize administrative costs; and6.1.1.5 Have built-in processes and practices that identifyand eliminate or substantially ame

37、liorate deficiencies or lessthan optimal conditions.6.1.2 Plans and policies and associated infrastructure shouldinclude the capability and processes to be able to generateuseful, reliable, relevant, and timely financial and operationalreports that are suitable for necessary financial and recoveryre

38、porting and decision making. These plans and policies andassociated infrastructure should include:6.1.2.1 Functional roles of individuals, processes,databases, data streams, and functional systems to achievesound end-to-end processes;6.1.2.2 Automated electronic systems over manual paper-based syste

39、ms; and6.1.2.3 Appropriate security systems and processes for theproper collection, protection, and access to classifiedinformation, that is, items identified as “confidential,” “secret,”or “top secret.” An example of this, if the entity is engaging incertain U.S. Government contracts, is subject to

40、 U.S. Interna-tional Trafficking in Arms Requirements (ITAR); and ExportAdministration Regulation (EAR), entity operational or propri-etary data should be secure. This may include for example,contractual information.6.1.3 Plans and policies and associated infrastructure mustbe, in all material respe

41、cts, consistent with applicable laws,regulations, standards, contractual requirements, and internalpolicy and associated controls.6.1.3.1 Requirements, directions, contracts, other actions,and behaviors of the entity and individuals must be incompliance with these applicable governmental laws,regula

42、tions, standards, and so forth.6.1.3.2 Management of publicly traded corporations arerequired to establish a system of internal controls by theSecurities Exchange Act of 1934. The U.S. Federal Govern-ment is required to do the same through OMB Circular A-123.6.1.3.3 Management and employees are requ

43、ired to abide bythe internal controls. Circumvention of internal controls de-feats the purpose of having internal controls and may even beillegal and, in some cases, criminal.6.1.3.4 When inconsistencies become apparent through re-views or reporting processes they should be recognized,addressed, and

44、 corrected.6.1.3.5 Contract requirements regarding the life cycle ofproperty management at the prime contract and subcontractlevel should be specific and understandable amongst andE3015 153between the parties to where there is a reasonable understand-ing of the requirements. The contract requirement

45、s should beappropriately funded and include an expectation of adequateperformance or completion. For example, liability for the riskof loss of customer property should be clearly expressed andmutually understood in each of the contract tiers. Ambiguityresults in misunderstandings, unreasonable cost,

46、 and perfor-mance risk.6.1.3.6 Agreed upon operational and performance plans andprocedures should be used as a vehicle to clarify and confirmexpectations, identify approach, and build appropriate infra-structure to accomplish agreed upon requirements within theplan among the various organizational e

47、lements of the contrac-tual participants. Properly designed and appropriately sizedchecklists and decision trees are also useful tools and should beused. Appendix X1 provides an example of an assessment toolfor the oversight of subcontractors who have a limited amountof furnished property.6.2 Asset

48、Life Cycle:6.2.1 Acquisition PhaseGenerally, suppliers, contractorsor subcontractors provide their own propertymaterial,equipment, special tools and special test equipment to accom-plish the given work under a contractual arrangement. In factcost, capability, and competence are generally considerede

49、lements when awarding contracts. Under some circumstances,however, customer-furnished material, equipment, specialtools and special test equipment are necessary or are a strategyto accomplish objectives, such as to meet cost and schedule.Frequently under cost reimbursable type contracts, items ac-quired become customer-owned and may be subsequentlyfurnished and become subject to this guide.6.2.1.1 The tradeoffs between cost-benefit and risk shouldbe considered under a co