Section 3-130-4 - Internal control(a) The designated property custodian shall establish, maintain, and enforce written internal control procedures to ensure accountability for all state property in their possession, custody, control, or use.(b) The purpose of the written internal control procedures is to ensure that all employees are aware of the proper handling of state property.(c) "Internal control procedures" shall include and address the following: (1) Assigning of responsibility which includes providing the names and positions of personnel responsible for custody of property at each location;(2) Recordkeeping of property which includes accounting for all acquired state property; conducting of physical inventory; updating the master inventory listing; maintaining an accurate audit trail; and conducting internal audits;(3) Proper usage of property which includes assuring property is used by authorized personnel and only for official state purposes; and training personnel on the proper use of vehicles and equipment; (4) Safekeeping of property which includes affixing of property identification or decal; documentation for authorized loan, movement from location, and transfer to another agency; guidelines pertaining to property declared excess, surplus, obsolete, beyond economical repair, lost, or stolen; and guidelines for sale of property;(5) Safeguards for property which includes procedures for security of property during and after working hours; special care of items that are of a sensitive or theft prone nature; investigating and reporting of thefts, or vandalism; and appointment of key or lock custodian; and(6) Care and maintenance of property which includes a preventive maintenance schedule; management of warranty file; repair of broken property; and guidelines for damaged or destroyed property. [Eff 12/15/95; am and comp 6/9/01; am and comp 11/15/01; am and comp 11/8/02] (Auth: HRS § 103D-202) (Imp: HRS § 103D-1205)