Equipment Management and Maintenance

Explore the regulations that govern the management, maintenance, and disposition of equipment purchased with federal funds. Review required record keeping practices and procurement procedures. Collect the forms needed for the disposition of equipment when it is no longer needed. Recognize the importance of competitive bids, bonding requirements, and contract provisions.

Equipment Regulations

Equipment (defined in the Uniform Guidance)

Learn how property costs and useful life both factor into how equipment is defined.

Revision of budget and program plans, 45 CFR §75.308(c)(1)(xi)

Find out what written approvals are required from the Administration for Children and Families (ACF) prior to the purchase, replacement, encumbrance, or disposition of equipment.

Equipment, 45 CFR §75.320

Explore the regulations for equipment management requirements. Find out how to prepare and maintain a complete and up-to-date equipment inventory.

Equipment and other capital expenditures, 45 CFR §75.439

Review the regulations that govern whether Head Start funds can be used to purchase equipment and other capital expenditures.

Equipment Forms

Equipment Reporting (SF-428 Attachment B)

Head Start grantees can complete this equipment inventory and use it to support the closeout of their award.

Equipment Reporting (SF-428 Attachment C)

Use this form to find disposition instructions for equipment acquired with federal funds that is no longer needed for use.

Related Regulations and Definitions

Procurement Standards

Review the Uniform Guidance’s expected procurement procedures, competitive bids, bonding requirements, and contract provisions.

Micro-Purchase and Simplified Acquisition Thresholds

Review this memorandum to learn about an increase in the micro-purchase threshold from $3,500 to $10,000 and the simplified acquisition threshold from $150,000 to $250,000 for all entities, except states.

Procurement Procedures, 45 CFR §1303.55

In this regulation, learn about required procurement procedures and competitive practices.

Retention Requirements for Records, 45 CFR §75.361

This regulation describes how grantees must retain records for real property and equipment acquired with federal funds.


Keywords:Equipment management

Resource Type: Article

National Centers: Program Management and Fiscal Operations

Last Updated: April 16, 2019