Government Property - Red Tag Equipment



A. Overview

Equipment purchased using external funds via grant or contract or equipment furnished or loaned to the University where title stays with the granting agency shall be tagged with a University red tag (unless the equipment cannot be physically tagged) and recorded in the Equipment Inventory (EI) Office records. The responsibility for equipment accountability is assigned to the Principal Investigator (PI). The EI Office is responsible for equipment reporting. The PI shall notify the EI Office of any disposition plans.  The Equipment Inventory Office is located at WUSOC 214 and may be contacted at


B. Receipt of New Equipment

  1. Purchased Equipment: When equipment is purchased using external funds where title remains with the granting agency and the equipment is in the possession of Ohio University it should be charged to natural account code 965000.

  2. Loaned or furnished Equipment: When equipment is loaned or furnished directly to the PI it is the PI's responsibility to notify the EI office.


C. Tagging of New Equipment

Purchased equipment and Loaned or furnished equipment will require the following information to be provided by the PI responsible for the equipment:

  1. Description

  2. Serial or Manufacturer identification number

  3. Date received

  4. Location

  5. Unit acquisition cost

  6. Purchase Order #

  7. Name of department

  8. Grant Award #

  9. Agency

  10. Catalog of Federal Domestic Assistance (CFDA) Number


D. Changes in Status of Equipment, Maintenance & Disposition

  1. All equipment that is moved, transferred, stolen, destroyed, etc., must be reported to the EI Office by the PI that is accountable for the equipment. Form EI-8 (Equipment Status Change) can be used for this purpose and is available in the EI Office, or on-line. Status changes are to be reported to the EI Office as they occur and will be reported to the governmental agency as needed.

  2. The PI will be responsible for any maintenance required to be performed on the government equipment and will also be responsible for maintaining maintenance records as required by the governmental agency involved.

  3. When the grant ends or when the equipment is no longer needed the EI Office will work with the PI to determine the disposition and the process required by the granting agency for disposition of the equipment.


E. Reporting

The EI Office will track inventory reporting requirements by grant and will file the reports as required by the agreements (i.e., quarterly, annually, final).


F. Annual Inventory

Annually the EI Office will furnish each PI with a detailed listing of equipment assigned to them. The list should be verified by the PI and all corrections reported to the EI Office on the listing or on Form EI-8. The Certification accompanying the list must be signed by the PI and returned with the list.


G. Audits

Equipment inventories will be periodically audited by both outside auditors and University accounting personnel. Therefore, it is imperative that all transactions affecting government equipment be properly recorded. Equipment is subject to any restrictions stipulated by the sponsor.