Rules

General

Compliance with legislation on assets, specifically Public Accounting Standards (NPC) 3 on intangible assets, NCP 5 on Tangible Fixed Assets and Annex III – Multidimensional Chart of Accounts – Complementary Classifier 2 on Registration and useful lives of tangible fixed assets, intangible assets and investment properties of Decree-Law no. 192/2015 of September 11.

In this regard, the procedures to be followed are as follows:

1 – The person responsible for any purchase of equipment must deliver the original of the Self-Delivery Form to the Property Management Unit, AFTER SUBMITTING IT ON THE PLATFORM, duly completed with all the information requested, pointing out the importance of identifying the purchase process number of the “Purchasing Platform”, the number of the purchase order, identification of the supplier’s TIN and invoice number, as well as indicating the person responsible for the asset and its location (Building, Floor and Room).

2 – Do not purchase fixed assets using working capital. This procedure is not permitted, as control of the asset is lost and it cannot be inventoried.

3 – All acquisitions that involve major repairs to an existing asset require the inventory number of that asset to be indicated, since the value of the repair will encumber the original asset.

4 – When purchasing a “Motherboard”, “CPU” (Processor), “RAM”, “Disk”, “Graphics Card”, “Power Supply”, “Network Card”, “CD Reader/Writer”, “Floppy Disk Reader”, “Monitor” and “Software”, the computer on which it will be installed must be identified by its inventory number.

5 – Whenever movable property is moved between campuses, buildings and rooms/spaces, this must be communicated in writing to the Property Management Unit, so that the data can be updated, using the appropriate “Change of Location” form.

6 – In cases where goods are in a poor state of repair and repair is not justified, this must be reported to the Pavilion Manager via the Incapacity Verification Report/Proposal for Disposal, in order to proceed with the “Disposal Report”, which must include the inventory number, description of the good, year of acquisition, cost of acquisition, location, reason for disposal and the good’s label (torn from the good in poor condition, pasted on a sheet attached to the “Proposal for Disposal”).

7 – Any other extraordinary occurrence (theft, loss, abnormal depreciation of the asset or replacement) must be accompanied by a justification for the occurrence and reported via the Incapacity Verification Report/Proposal to Dispose of Assets. In the latter case, it must be specified whether the asset, although replaced, is still operational or not.

8 – All computer equipment located in Central Services should be returned to DSI once it has been written off. For other equipment in the same condition and in case of need, we suggest contacting the Safety, Hygiene and Health Department (NSHS).

9 – In situations where the invoice is issued in the name of IST, i.e. acquired and paid for by IST, but for various reasons there is a need to temporarily transfer the equipment to other entities, a request must be made for the signing of a Transfer Agreement, to be submitted to the Property Management Unit before the asset is sent, accompanied by the following information:

Responsible for the asset(s) at IST;
Characterization of the asset (name, type, purpose, etc.);
Date the asset was acquired by the IST;
Acquisition value;
Location where the asset will remain and justification;
Responsible for the asset after the transfer;
Expected period of transfer.

In these cases, a Term of Responsibility will be given to each person responsible for placing the label on the IST property. The Term of Responsibility must be returned to the services duly completed and signed.

10 – In reverse situations, i.e. when another university acquires equipment that will be installed on the IST campus, the project managers should request a declaration from the universities stating that the equipment has been transferred to IST, indicating the justification for the transfer and the period of the transfer, and deliver it to the Property Management Unit.

11 – Clarifications regarding the acquisition of bibliographic material can be obtained at Standards/Bibliographic Material.

12 – Failure to comply with the provisions of the preceding paragraphs will result in the loss of the ability to acquire assets that must be taken to fixed assets, without prejudice to possible civil, criminal, disciplinary and reintegration liability arising from non-compliance.

General rules are available at the Property Management Unit.