The Integrated Financial System (IFS) property asset management module is in the process of being developed and/or used to track IRS property from acquisition through disposal. Until such time that the IFS asset module is fully implemented agency wide, Criminal Investigation (CI) will continue to maintain its investigative equipment and government owned vehicles (GOV) on CIMIS and its furniture and computer hardware and software on the Information Technology Asset Management System (ITAMS).

The Equipment module of the CIMIS, a web-based inventory tracking system, was introduced to not only replace the former Criminal Investigation Equipment Control System (CIECS) application, but in addition, to provide an enhanced "checks and balances" system for the tracking of CI equipment for all field offices, Director, Field Operations areas, and CI HQ.

The system was implemented in 2005 and allows management to track where equipment is, to whom it is assigned, and to generate reports about the equipment’s acquisition, use, history, and disposal. The system also gives CI field offices access to their assigned equipment for the purpose of queries and updates of selected data based on CIMIS roles and responsibilities.

See IRM 9.1.2, Authority for the delegated authority relating to IRM 9.10.1, Criminal Investigation Management Information System (CIMIS) Equipment Inventory.

The Director, AKM, Director, NCITA, Director, SIT, and Director, AAI are responsible for developing, maintaining, and overseeing this IRM and ensuring compliance with current policies and procedures.

The Director, AKM, Director, NCITA, Director, SIT, and Director, AAI will:

The Director, AKM, Director, NCITA, Director, SIT, and Director, AAI will review the instructions and guidelines relating to the investigation of tax returns and other IRS documents for procedural, operational, and editorial changes.

The table lists commonly used acronyms and their definitions:

31 USC 3512, Executive Agency Accounting and Other Financial Management Reports and Plans.

40 USC 524, Duties of Executive Agencies.

41 CFR, Public Contracts and Property Management, Chapters 101 and 102.

41 CFR Part 102-36, Disposition of Excess Personal Property.

Chief Financial Officers Act of 1990, Pub. L. No. 101-576.

E-Government Act of 2002, Pub. L. No. 107-347.

Federal Managers’ Financial Integrity Act of 1982 (FMFIA), Pub. L. No. 97-255.

IRM 9.11.3, Investigative Property.

The CIMIS system groups equipment items by up to three different levels of classification. The most general grouping is the Category. Then, within each Category of equipment are various Sub-Category values. For certain types of equipment, such as weapons, radios and motor vehicles, a third level under the Sub-Category is defined as the Sub-Category Class. It is by these increasingly detailed levels of categorization that we can easily identify an equipment item and extract the data necessary to adequately report on the tracking of the different types of equipment in CIMIS. At a minimum, each equipment item and motor vehicle must have a Category and Sub-Category value entered in CIMIS.

Criminal Investigation Management Information System captures the method used to acquire the equipment item or motor vehicle. Generally, procured equipment items will have an acquisition method of "Purchased" .

Equipment acquired by an office through a no-cost acquisition such as forfeiture, donation, or replacement under warranty, will be entered into CIMIS using the appropriate acquisition type. (Instructions on accessing CIMIS and operating instructions for the CIMIS database are found in the CIMIS User’s Guide and through online tutorials).

Criminal Investigation Management Information System tracks the funding source of each equipment item in the system. Generally, items are purchased using normal CI appropriated funds. Occasionally, however, funding is received through other sources such as Asset Forfeiture, High-Intensity Drug Trafficking Area (HIDTA), IRS emergency appropriation, and various Joint Terrorism Task Force (JTTF) funds.

Criminal Investigation Management Information System tracks what type of special usage may be made of an investigative equipment item or motor vehicle. Therefore, the intended use of a piece of equipment should be considered when entering it into CIMIS (i.e., Technical Operations/Surveillance or IRS Forensic Lab). If there is no special use of the item, then no entry is made in CIMIS.

Occasionally, equipment is purchased outright by an office without having been procured and ordered by HQ staff. All investigative equipment purchases must be approved by NCITA and/or AKM, to ensure that the purchase is compatible with current equipment regulations. Copies of all invoices for any equipment should be forwarded to the CIMIS equipment coordinator. The following information should also be provided:

The CIMIS equipment coordinator should verify through the asset forfeiture coordinator that any assets being placed in inventory for official use have the appropriate approval and documentation based on current asset forfeiture guidelines. The CIMIS equipment coordinator will use the forfeiture date as the acquisition date and the fair market value of the item on the date of forfeiture for the purchase price.

Assembled kits consist of related equipment items which are used collectively as one unit. Some examples include surveillance vans, camera kits, and radio repeaters. Instructions for adding assembled kits to CIMIS are listed below in paragraph 2.

Create the kit in CIMIS (refer to CIMIS Upgrade 4.1-45 for naming guidelines and specific instructions). Add the related CIMIS items in the kit (items over $900). Any items to be included in the kit that are under $900 should be referenced in the notes section under the individual item. They will be identified by description and serial number if applicable (e.g., main item - NIKON Camera $1,528; related - 1.14-50mm Nikon Lens $799; Notes in View/Edit Equipment - 1.25mm Nikon Lens s/n 15222).

The Special Investigative Techniques (SIT) CIMIS equipment coordinator will be responsible for entering all undercover assets into CIMIS and will follow established CIMIS procedures. The real serial numbers, manufacturer, model numbers, and description of these items should be entered.

Providing an electronic extract of CIMIS equipment data to various requestors when required.

Providing and maintaining updated listings of the various codes and values required in CIMIS equipment activities. Current procedures dictate that these types of materials be posted online and available to the entire CI user community.

Providing ad hoc reports to CIMIS equipment users and management to assist in various activities, including but not limited to, performing annual physical inventory of all equipment and motor vehicles, monitoring the usage of the general fleet of motor vehicles, and conducting ad hoc audits of sensitive investigative equipment.

The equipment coordinator acts as an office’s focal point with the highest level of input and query for CIMIS. The coordinator responsibilities include:

The CIMIS Equipment Coordinator/Backup Coordinator cannot perform any physical inventory of equipment or have custody or control of investigative equipment.

An individual conducting a physical inventory cannot have custody or control of the equipment being inventoried.

The CIMIS system will be used to record and report vehicle mileage, commuting and call out data. Vehicle information will be entered into CIMIS at the following times:

The CI National Fleet Manager AKM, will use the mileage records contained in the CIMIS system to identify vehicles for which replacements will be ordered.

When an employee is transferred who has "personal" equipment assigned to them, the equipment will automatically be transferred in CIMIS along with the personnel record and remain in the employee’s permanent and/or temporary custody. Additionally, unless unchecked during the Transfer/Detail Employee activity, all non-personal equipment assigned to the employee’s permanent custody will also get transferred. Therefore, if you don’t want the assigned car/radio to go to the gaining office, or if the transferring employee has specialty equipment (i.e., radios, tech, photographic equipment) assigned to him/her, this equipment must be physically inventoried and reassigned before the employee is transferred. The gaining office should run CIMIS report EQR01, and physically inventory all equipment the transferring employee has brought with them. The employee will sign the EQR01 and provide it to the CIMIS equipment coordinator for proper filing.

In all instances of an employee's separation from IRS, where equipment has been assigned to the employee, there are certain common procedures that must be followed so that the equipment assignment end dates are in line with the employee profile termination date.

An agent who is retiring in good standing, may request to have his/her enforcement belt badge embedded in Lucite at his/her own expense and/or to have the enforcement wallet badge mounted in a shadow box with the pocket commission at his/her own expense. If one or both elections are made, the vendor order forms and cashier’s checks or money orders will be made payable to the vendors for the full amount due. The payment must accompany the enforcement badges and pocket commission. The enforcement badges and pocket commission should be shipped to the ID Media Coordinator, AKM, 1111 Constitution Ave N.W., Room 2539 Washington, DC 20224. The Disposition of Enforcement Badges and Pocket Commission memorandum from the SAC or Director, to the Director, AKM, will be emailed to the ID Media Coordinator. The agent’s CIMIS equipment coordinator will transfer the enforcement wallet, belt badges, and the pocket commission in CIMIS to the CIMIS organization titled AKM. Upon receipt of the equipment, the designated AKM analyst will accept the transfer in CIMIS. The ID Media Coordinator will process the retirement of the enforcement wallet badge, enforcement belt badge, and pocket commission. The ID Media Coordinator shall maintain a file of all retirement memorandums.

If a retiring agent does not elect to have his/her enforcement belt badge embedded in Lucite or have his/her enforcement wallet badge and pocket commission mounted in a shadow box, both enforcement badges as well as the pocket commission will be shipped to the ID Media Coordinator, AKM, 1111 Constitution Ave N.W., Room 2539 Washington, DC 20224. The Disposition of Enforcement Badges and Pocket Commission memorandum from the SAC or Director to the Director, AKM , waiving these elections will be emailed to the ID Media Coordinator. The agent’s CIMIS equipment coordinator will transfer the enforcement badges and pocket commission in CIMIS to the CIMIS organization titled AKM. The designated SE:CI:S:AKM analyst will accept the transfer of the equipment in CIMIS and place the badges and pocket commission back into inventory for destruction.

All enforcement badges and pocket commissions must be returned and transferred in CIMIS to the CIMIS organization titled AKM. upon retirement, separation, or change in GS-1811 job series. Field offices will not maintain an inventory of enforcement wallet or belt badges for reassignment at any time.

Equipment items that are not in the permanent custody of a CI employee will be assigned to a storage location, formerly referred to as an "unassigned pool" . Typically, the categories of equipment that are most often stored include, but are not limited to: microfilm equipment, firearms training equipment, miscellaneous audio, video and photographic equipment, radio equipment, and various types of tech agent and undercover operation equipment. Additionally, every office shall have a storage location in CIMIS to which the equipment that was in the custody of separating (terminated) employees can be reassigned.

An active storage location will always have a designated equipment manager who is accountable for all of the equipment that is either stored or linked by interim home to the storage locations while he/she is the manager. An equipment manager can be any active CI employee. (They are not required to work in the same office as the office that owns the equipment.) The important factor is that the equipment manager be physically located in a location where he/she can properly monitor and control access to the stored equipment. For instance, an area Director, Field Operations office and a field office may be co-located in an office building. As such, the gun safe where firearms are stored may contain shotguns assigned to either or both of these organizations. One option in CIMIS would be to treat the gun safe as one storage location with one designated equipment manager who would manage the equipment owned by both offices. Alternatively, the vault could be reflected in CIMIS as two storage locations, (e.g., "Director, Field Operations Weapon Storage" and "FO Weapon Storage" ) if there are two separate employees managing the separately owned firearms. Depending on the scope of the equipment coordinator who runs the EQR02 reports for stored equipment, more than one report may be necessary to show all equipment physically stored in that location. In the first example above, the Director, Field Operations equipment coordinator would likely have scope over both the Director, Field Operations office and the field office and would therefore be the best one to run the reports.

With the special exception of the "Terminated Employees" storage location, all other storage location records in CIMIS should be created and maintained to accurately describe the physical location of the equipment using as much detail as desired. Criminal Investigation Management Information System will allow the coordinator to put in several levels of description, (e.g., Description 1, Description 2, etc.), in order to describe the physical location of the stored equipment. Criminal Investigation Management Information System also requires that each storage location record reflect a good street address. Other examples of storage locations include a desk drawer, closet or cabinet in a CI office, a warehouse, a parking lot or garage, or an actual storage unit. The intent is to accurately determine the location and employee accountable of each stored equipment item.

When equipment is loaned between CI offices and remains out in temporary custody for longer than 1 year, both the loaning and the borrowing office CIMIS Equipment Coordinators will ensure that the loaned equipment is properly accounted for during the annual physical inventory process. The loaning office will generate CIMIS EQR07 (Equipment Checked Out on Temporary Custody or Consignment Report) and the borrowing office will generate CIMIS report EQR08. Using these reports, the coordinators will verify the equipment status with the temporary (borrowing) custodian and the accountable (loaning) employee.

Upon return of the loaned equipment, the temporary custody is automatically ended when a new assignment is created for the equipment.

In some instances, an equipment item may go directly from one temporary custodian to another temporary custodian, a situation termed "serial loaning" that most often occurs with specialized technical equipment that is used in surveillance and/or undercover operations. In all cases of serial loaning, the accountable employee must be closely involved in monitoring the whereabouts of the equipment and ensuring that it is accurately assigned in CIMIS to the current temporary custodian.

As previously mentioned, for purposes of conducting official reviews, audits, and/or physical inventories of equipment in the temporary custody of a CI employee, the CIMIS equipment coordinator will run the CIMIS report EQR01. When the equipment is owned by an office and is loaned to an employee in the same office, the CIMIS equipment coordinator for that office will be able to run the EQR01 so that the temporary custody equipment will show up for the employee. The report should not be run by any equipment user with group level permissions because there is a good chance the loaned equipment is not owned by that same group and would therefore not show up on the EQR01 report when run by the group CIMIS user.

For stored equipment that is loaned out frequently and has a value of less than $900, the "loans out of storage" will be tracked using a sign-out log. This log must include the borrower’s name, date signed out and description of equipment (including serial number). All sign-out logs shall be in an accessible central file and/or posted by the location of the equipment.

All equipment temporarily sent outside of CI for purposes of loaning to other government agencies or sending to vendors, e.g., Motorola, for repair/maintenance must be tracked in CIMIS using the Consignment activity. The CIMIS equipment coordinator will generate CIMIS report EQR07, for the borrower to sign. Equipment may be loaned to other agencies only with the approval of the SAC, Director, and/or AKM,or their designee.

All fleet vehicles will be disposed in CIMIS using the EXCESS/NON-RENEWAL OF LEASE disposal method. The Miscellaneous Disposal Form must be used to document the disposal of leased vehicles. The Miscellaneous Disposal Form must be completed with approval signatures prior to returning the vehicle to GSA.

The Miscellaneous Disposal Form is for disposing LEASED vehicles ONLY. The Miscellaneous Disposal Form must have the signature of your Director (HQ), SAC or ASAC prior to returning the vehicle to GSA.

Equipment of this nature will not be disposed of without approval of HQ SIT.

Firearms may not be disposed of using the "Exchange/Sale" disposal code.

Firearms may be disposed of using the "Excess" disposal method provided such firearms are in excellent condition and known to be used for security or law enforcement or are sufficiently unique to be of interest to a Federal museum.

Firearms not reportable under the above provisions may be sold as scrap (using the CIMIS disposal code for "Salvage/Scrap") after total destruction by crushing, cutting, breaking, or deforming in a manner to assure the firearms are completely inoperative and to preclude their being made operative.

Occasionally, undercover assets that have been acquired as part of a covert operation must then be disposed while still operating covertly. In these situations, such as the return of a leased vehicle, the disposal code to be used is "Covert Disposal (U/C Only)"

Equipment of this nature will not be disposed of without approval of HQ SIT.