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Fixed Asset Management for Higher Education


American Appraisal has assembled a team dedicated to meeting the specific needs of the higher education community - a group unrivaled in our profession.


Does your fixed asset record accurately reflect the existence and completeness of the assets reported by your institution?  Do you have any A-21, A-110 or A-133 findings?  Do you componentize your buildings? If so, when was that study last updated?  Do you have the internal resources to keep your reporting requirements current?

A properly designed fixed asset management program can help a higher education institution meet external audit and regulatory standards and can also be extremely beneficial in meeting capital budgeting, financial and risk management reporting requirements.

Long-standing leadership
American Appraisal understands the complex regulatory environment and intricacies of today’s higher education institutions.  For more than 30 years, our dedicated full-time Consultants have provided valuation and related advisory services for public and private colleges and universities, research institutions and academic medical centers. We have performed work in 45 states and throughout Canada.  Recently, we have served:

  • Children’s Hospital-Boston
  • Columbia University
  • Georgia Institute of Technology
  • Harvard University
  • MD Anderson Cancer Center
  • Memorial Sloan-Kettering Cancer Center
  • New York University Medical Center
  • Princeton University
  • Rockefeller University
  • Stanford University
  • University of Alabama at Birmingham / Tuscaloosa
  • University of California at Berkeley/ Los Angeles/San Francisco
  • University of Florida
  • University of Kansas Medical Center
  • University of Miami
  • University of Nebraska Medical Center
  • University of Puerto Rico
  • University of Southern California
  • University of Texas at Austin/Dallas
  • Washington State University
     

Our Services

American Appraisal offers a full range of fixed asset management services in addition to off- or on-site outsourcing solutions.  Call on us to help you achieve your goals:

•   Pinpoint strengths and vulnerabilities

American Appraisal routinely performs detailed diagnostic studies to evaluate a specific asset management function or an entire system — processes, policies, practices, accounting and physical controls.

•   Ensure compliance

We compare current records with both best practices and compliance with applicable standards such as OMB Circular A-21 (CFR Part 45), A-110, A-133, GASB (for public institutions), FASB (for private institutions) and ASTM Standards for fixed asset management.  Our reports are SSAE-16 compliant and have withstood scrutiny from all cognizant agencies and internal/external audit review.

•   Evaluate electronic fixed asset accounting systems

American Appraisal can provide analysis and recommendations for your existing fixed asset reporting system - or you can outsource this entire function to American Appraisal.  We have the ability to seamlessly migrate records from your current system to our SSAE-16 compliant e-PRAIS® system and offer semiannual and quarterly updating services.

•   Advise on policy; build employee awareness and behavior

Drawing from our extensive experience, our Consultants can assist in the preparation of a policies & procedures manual and provide hands-on training for all levels of personnel.

•   Improve visibility

Our fixed asset inventory & reconciliation services provide a wall-to-wall inventory of all fixed and movable assets to ensure they are properly captured on your accounting records, assist in identifying assets that are no longer on hand (unrecorded retirements) and track the historical value of assets for use in financial statements.  We can affix bar code tags to each asset to facilitate tracking and simplify subsequent inventory verification.

•   Identify opportunities to claim accelerated depreciation

American Appraisal has completed building componentization studies to assist research institutions in properly segregating building/renovation costs and depreciation on a component-by-component basis.  We possess the engineering, construction, valuation and regulatory backgrounds to maximize potential benefits.

•   Make informed business decisions regarding fixed asset lives

American Appraisal has prepared fixed asset lifing studies to:

- Provide remaining useful life estimates in conformance with OMB Circular A-21
- Assist Clients in comparing their existing fixed asset lives based upon institutional experience
- Help Clients to align their fixed asset accounting lives with regulatory guidelines

•   Establish accurate insurable values

We calculate insurable values to support the placement of replacement cost and/or actual cash value coverages as well as provide post-loss services.

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