7 August 2001

See contents of full IRS Handbook of Criminal Investigation: http://cryptome.org/irs-ci/irs-ci.htm

## Handbook 9.10 ADMINISTRATIVE DATABASES AND SOFTWARE Chapter 1 CRIMINAL INVESTIGATION EQUIPMENT CONTROL SYSTEM (CIECS)
### Contents [9.10] 1.1 OVERVIEW [9.10] 1.2 DESCRIPTION AND PURPOSE [9.10] 1.3 ITEMS TO BE TRACKED BY CIECS [9.10] 1.3.1 Equipment Category Codes [9.10] 1.3.2 Special Use Codes [9.10] 1.4 CIECS RESPONSIBILITIES [9.10] 1.4.1 Headquarters [9.10] 1.4.2 Directors of Investigations [9.10] 1.4.3 District Offices [9.10] 1.5 DOCUMENTATION, FORMS AND REPORTS [9.10] 1.5.1 Vehicle Report [9.10] 1.6 AGENT EQUIPMENT ASSIGNMENT AND EQUIPMENT TRANSFERS [9.10] 1.7 EQUIPMENT LOANS [9.10] 1.8 EQUIPMENT INVENTORY [9.10] 1.9 EQUIPMENT REQUESTS [9.10] 1.10 DISPOSING OF EQUIPMENT
### [9.10] 1.1 (03-11-1998) OVERVIEW
All assets belonging to Internal Revenue Service are accounted for in one of several asset inventory systems. Facilities Management maintains responsibility for accounting for all office equipment with value of $100 or more using the Property Assets Tracking Systems (PATS). ADP equipment is tracked in the Integrated Network and Operations Management System (INOMS). Criminal Investigation developed the Criminal Investigation Equipment Control System (CIECS) to account for all investigative equipment and investigative accessories and supplies. While CIECS is entirely maintained by CI, CI still has a responsibility to follow local guidelines to insure all of CI's ADP is tracked on INOMS. This chapter only discusses CIECS topics as described in the following sections: Description and Purpose. Items to be Tracked by CIECS. CIECS Responsibilities. Documentation, Forms and Reports. Agent and Equipment Transfers. Equipment Loans. Equipment Inventory. Equipment Requests. Equipment Disposal.
### [9.10] 1.2 (3-11-98) DESCRIPTION AND PURPOSE
National CIECS is a standardized nationwide on-line investigative equipment inventory system used to track investigative equipment for all districts, regions, and Headquarters. It is designed to control various types of investigative equipment and accessories used by CI. The system allows management to track where equipment is, to whom it is assigned, and to generate reports about the equipment's use (such as the Quarterly Motor Vehicle Report). The system allows district CI access to its assigned equipment for the purpose of queries and updates of changeable data and provides for creation and transmission of district level reports to the district.
### [9.10] 1.3 (3-11-98) ITEMS TO BE TRACKED BY CIECS
All investigative equipment (See Chapter 4, Investigative Property, in Handbook 9.11) valued at $150.00 or more will be tracked using CIECS. The cost of leased equipment is the replacement cost of the item. Due to their inherent nature, the following items will also be inventoried in the CIECS system regardless of their cost. A cost of $2.00 will be utilized for any items of nominal value such as commissions that are inventoried solely for accountability purposes: Enforcement Badges. Belt Badges. Audio Recording Devices. Binoculars. Photographic Equipment. CI Commissions. It is mandatory that all credit cards are tracked by the employee and credit card number. They should be tracked locally, not on CIECS. Other items may be inventoried in a local stand-alone database at the option of the CI Head of Office. If the district elects to enter ADP equipment into this local database, they must still follow local guidelines for entering ADP equipment into INOMS. Districts electing to enter office equipment into the local database must still follow local guidelines for entering office equipment into PATS. Equipment acquired and distributed by the Director, Finance Division, will be entered in the CIECS system prior to transfer to another office. Field offices are responsible for entering equipment in CIECS that the Finance Division purchases and has shipped directly to the field by the vendor. Newly purchased vehicles are input into CIECS at Headquarters. Equipment acquired by an office through a no-cost acquisition, (i.e., forfeiture, donation, etc.) will be entered into the correct database (i.e., CIECS, PATS) at the time it is placed into official use. Property acquired through judicial or administrative forfeiture is acquired on the date that the judge or district director signs the documents forfeiting the property to the government. Assets cannot be placed in service, or used in any way, until formally forfeited. Within 15 workdays of the forfeited property being placed into service, the Chief, CI, will ensure that the property has been entered into CIECS. Real property may be placed into official use in unusual circumstances and only if the proposed usage of the property will be, and remains, consistent with serving a significant and continuing federal law enforcement purpose.
### [9.10] 1.3.1 (3-11-98) Equipment Category Codes
The main category codes for CIECS are: Category 10--Weapons. Category 20--Audio. Category 21--Video. Category 23--Photographic Equipment. Category 24--Microfilm. Category 25--Telecommunications. Category 26--Optical. Category 28--Miscellaneous Investigative. Category 30--Motor Vehicles. Category 40--Training. Category 60--Radio. Category 70--Tracking Equipment. Category 80--Shop. The intended use of a piece of equipment should be considered when entering it into CIECS. For example, an item that is converted into a disguised transmitter should be entered with the category code 20 for Audio.
### [9.10] 1.3.2 (3-11-98) Special Use Codes
At times, investigative equipment is used for specialty or identity purposes. In such situations, a special use code is assigned to the item in CIECS. Special Use Code 01 will be used for equipment assigned to the undercover program. Special Use Code 02 will be used for equipment assigned to tech agents or tech groups for surveillance or special use. For example, a microcassette recorder that is intended for use by undercover agents would be entered using this special use code. If the same type of recorder is assigned to a tech agent for general office use such as dictating memos, it would be entered without a Special Use Code. Special Use Code 03 will be used for equipment that is used exclusively by the Forensic Lab. The tech agent electronic surveillance equipment that is housed at the Lab will use Code 2. Special Use Code 04 will be used to track investigative equipment purchased with High Intensity Drug Trafficking Area (HIDTA) funds. Special Use Code 05 will be used by Headquarters to identify vehicles that have been ordered but not received. When Headquarters receives the Form 8002 and the Certificate of Origin, the vehicle will be entered into CIECS and the vehicle transferred to the appropriate district. When the vehicle is actually delivered to the district, the district will accept the transfer. The Special Use Code 05 is removed by the system at that time. If more than one Special Use Code applies to a piece of equipment, the lower code number must be used. For example, if HIDTA funds are used to purchase a NAGRA recorder, the Special Use Code 02 must be used. Additional instructions on accessing CIECS and operating instructions for the CIECS database are found in the CIECS Operations Guide, Version 2.0.
### [9.10] 1.4 (3-11-98) CIECS RESPONSIBILITIES
The CIECS responsibilities of Headquarters, Office of the Director of Investigations, (DIs) and CI are set forth in the subsequent subsections.
### [9.10] 1.4.1 (3-11-98) Headquarters
Headquarters will be responsible for coordinating the inventory, control, and accountability of all investigative equipment and investigative accessories with Facilities Management. The Finance Division of CI has these duties. Headquarters will also provide an electronic download of CIECS to the corporate PATS. It will include all items having a value of $5,000 or more and all vehicles. To maintain proper security and prolong service life, the office will provide the field with uniform procedures for: Equipment assignment. Equipment use. Equipment application. Equipment transfer. Equipment loan. Headquarters will also serve the function of a property officer as it relates to investigative equipment and investigative accessories and supplies. These duties include accountability, recordkeeping, disposal, etc., as set forth in Part I of the IRM entitled Administrative Services.
### [9.10] 1.4.2 (3-11-98) Directors of Investigations
The DIs will be responsible for maintaining the inventory of all undercover investigative equipment including undercover vehicles. Special Use Code 01 must be used when these items are entered in CIECS. The real serial numbers, manufacturer, model numbers, and description of these items should not be entered. Since the manufacturer is a required field, a generic title is recommended (i.e., a Rolex watch or diamond ring would be input with the manufacturer being jewelry). CIECS should reflect accurate data for the: Category. Sub-Category. PATS number. Acquisition code. Acquisition date. Acquisition cost. Received date. The DI's office is responsible for tracking expenditures in CIECS for undercover vehicles assigned to the DI staff. The DI staff should maintain a separate tracking system that accurately identifies these undercover items. If undercover items are maintained in the district, the DI can transfer the responsibility for the separate tracking system to the district. The purposes of entering these items into CIECS are to provide the Controller with data relating to the dollar values for the Service's financial statement and data for Treasury vehicle reports. The DI's office is to maintain an accurate record of all investigative equipment and investigative accessories and supplies assigned to the DI office. The DIs are to coordinate with Facilities Management to insure all office equipment in the DI's office is accurately recorded in PATS. They are to also track ADP equipment using INOMS following local guidelines. The DI office will fullfil the function of a property officer as it relates to investigative equipment, and investigative accessories and supplies, including accountability, recordkeeping disposal, etc., as set forth in Part I of the IRM entitled Administrative Services.
### [9.10] 1.4.3 (3-11-98) District Offices
District offices will maintain an accurate record of all investigative equipment and investigative accessories and supplies. The district is also to follow the regional guidelines for tracking undercover assets. They will coordinate with Facilities Management to ensure all office equipment in CI is accurately recorded. They are to track ADP equipment using INOMS following local guidelines. District Offices are to conduct an annual physical inventory of investigative equipment and investigative accessories and supplies during the last quarter of the fiscal year and complete the certification process established by the National Office Review Staff. The CI District Office will fulfill the function of a property officer as it relates to investigative equipment and investigative accessories and supplies, including accountability, recordkeeping disposal, etc., as set forth in Part I of the IRM entitled Administrative Services.
### [9.10] 1.5 (3-11-98) DOCUMENTATION, FORMS AND REPORTS
Each office will be required to keep the documentation used for entering and updating CIECS. Current IRM guidelines for the maintenance and disposal of these records shall be followed. Form 1930, Custody Receipt for Government Property, can be generated in CIECS. A Form 1930 with the employee's signature shall be maintained in a file designed by the Chief, CI, in accordance with the local operating guidelines. Form 1931, Transfer/Receipt of Personal Property, is replaced by Report 9 and is required for investigative equipment transferred between district offices, regions and Headquarters within CI.
### [9.10] 1.5.1 (3-11-98) Vehicle Report
The CIECS system will be used to record and report vehicle mileage and maintenance activities. Vehicle information will be entered into CIECS at the following times: Mileage by the 20th day following the end of the month. Vehicle maintenance records and fuel and maintenance expense--entered monthly by the 20th day following the end of the month (Recommended Procedure). Vehicle maintenance records and fuel and maintenance expenses--may be entered quarterly, by the 20th day following the end of the quarter. The second quarter mileage report is no longer required to be sent to Headquarters. Since these reports are no longer required, it is important that the districts update CIECS timely. Standardized reports are available for monitoring vehicle expenses and mileage. Form 6329, Enforcement Vehicle Record, is an optional form and should not be forwarded to Headquarters. The Director, Finance Division, will use the mileage records contained in the CIECS system to identify vehicles for which replacements will be ordered. The CI Head of Office will identify to the Director, Finance Division, vehicles which should be replaced due to excessive maintenance costs or for other reasons prior to the normal replacement cycle.
### [9.10] 1.6 (3-11-98) AGENT EQUIPMENT ASSIGNMENT AND EQUIPMENT TRANSFERS
Each time property is assigned to a person, the CIECS inventory will be updated. Local guidelines will be followed for updating and signing the Form 1930. These signed Forms 1930 will be maintained in accordance with local guidelines. Equipment assigned to a special agent, except for vehicles and radio records, will automatically be transferred from one district to another when the agent is transferred in CIECS. If an agent has specialty equipment (i.e., tech or photographic equipment) assigned to him or her, this equipment must be reassigned before the employee is transferred. Laptop computers will be transferred with the agent if he or she is transferring to a non-management position. If the agent is transferring to a management position, the laptop will remain with the losing district. When an agent transfers from one office to another, the CIECS equipment which the special agent takes with him or her will be automatically transferred to the new office in the CIECS system. The new office will receive the agent in the CIECS system, inventory the equipment, and generate a Form 1930 to be signed by the person having custody of the property. When a district transfers unassigned equipment to another district, Report 9 will be generated by the losing district. After the designated official approves the transfer, the Report 9 will be sent to the gaining district. It is not necessary for the gaining district to return the Form 1931 to the losing district. The losing district initiates the transfer process in CIECS. A schematic will be prepared for each specially equipped surveillance vehicle when it is initially equipped and will accompany that vehicle wherever it is assigned. The schematic will be updated each time approved modifications are made on the vehicle. The Chief, CI, will send the initial schematic and all subsequent schematics showing modifications to the Director, Finance Division.
### [9.10] 1.7 (3-11-98) EQUIPMENT LOANS
CI's investigative equipment is intended for use by authorized IRS personnel only. The Chief, CI; DIs; or Director, Finance Division (or designee), may orally approve the loaning of investigative equipment to another law enforcement agency provided a signed receipt for same is prepared and on file. Equipment loaned to an agency outside CI will be assigned to the Chief, CI, and an appropriate Form 1930 signed by the Chief. The actual location and custodian of the property will be entered in the remarks section of the CIECS record. Loan of a surveillance vehicle from one district to another will be properly documented in the CIECS system.
### [9.10] 1.8 (3-11-98) EQUIPMENT INVENTORY
Each CI Head of Office, during the last quarter of the fiscal year, will conduct an inventory of the investigative equipment in his or her district. In order to maintain the proper separation of duties, an employee may not inventory equipment where he or she is responsible for maintaining that inventory. At the time the annual inventory is conducted, a new Form 1930 will be generated from the CIECS system and signed by the person having custody of the property. These signed Forms 1930 will be maintained by the CIECS coordinator. In this inventory, the Head of Office will consider whether: Equipment in inventory will be required for future operations, and if there is a reasonable expectation, that it will be effectively utilized. Equipment in inventory is in good operating condition. There is sufficient equipment in inventory to meet the operational and investigative responsibilities for the forthcoming fiscal year. Equipment is no longer required. Equipment will require replacement due to age, condition, or obsolescence. Additional equipment is needed.
### [9.10] 1.9 (3-11-98) EQUIPMENT REQUESTS
Investigative equipment is only purchased by Headquarters, Finance Division, except for those devices described in number (3) below. Equipment models will be used to purchase investigative equipment for the districts. CIECS data will be matched to these models and the Graded Authorized Staffing Pattern (GASP) to determine each district's equipment needs. Requests for equipment not covered by these models or in amounts above the model levels should be sent in to the Director, Finance Division. See Chapter 4, Investigative Equipment, in Handbook 9.11. Electronic surveillance equipment normally assigned to tech agents will be assigned based on the demonstrated need and availability of funding. Specialty pieces of equipment will be stored at the National Forensic Lab and Headquarters. Requests for these type items must be signed by the lead tech agent in the district. In emergency situations, the lead agent may telephonically request the equipment. Field offices may purchase induction coils, in-line recording devices, or similar devices locally. Use of personally-owned induction coils, in-line recording devices, or similar devices is prohibited. CI field offices may maintain an inventory of induction coils, in-line recording devices, or similar devices for use when consensual telephone monitoring is approved.
### [9.10] 1.10 (3-11-98) DISPOSING OF EQUIPMENT
Disposal of investigative equipment and investigative accessories and supplies may be made by Headquarters, DIs, and district offices after the equipment has been offered to other offices for 30 days in the CIECS message of the day. No additional approval is required after the 30-day period has expired. Fleet vehicles and equipment that are obsolete or broken can be disposed without listing them in the CIECS message of the day. Special use vehicles (i.e., undercover, surveillance, etc.) must be listed in the message of the day prior to disposal. Tech agent and radio equipment dispositions must be approved by the Director, Finance Division. Requests to place items on the CIECS message of the day can be e-mailed, faxed, or mailed to the CI Hotline Staff. The request should include a brief description of the equipment, its condition, and a contact point. Any office may claim the equipment by contacting the losing district within 30 days. DIs and district offices will report excess investigative equipment on a Form 1334, Request for Supplies and Services, and forward the form to their Facilities Management Office for disposition. The Form 1334 shall include the following: Asset name. Asset description. Manufacturer. Acquisition year. National CIECS number. Serial number. Acquisition cost. Location. Condition of the item. Local Facilities Management will prepare the SF-120, Report of Excess Property, and forward it to the General Services Administration (GSA) for disposition instructions. Property lost, stolen, damaged, or destroyed will be reported on Form 1933, Report of Survey, to the DIs and the Survey Officer or Survey Board. For instructions concerning the disposal of firearms, see Chapter 4, Investigative Equipment, in Handbook 9.11. When property has been disposed of, that disposition will be entered in the CIECS system by the disposing office. The appropriate disposition code will be entered in the CIECS record to accurately record the reason for disposal of the item.
CODE | DISPOSAL CODE DEFINITION
01 | SALE BY IRS--Property sold at auction by IRS.
02 | ABANDON/DESTRUCTION--Items left in place when a piece of property is given up or destroyed (such as firearms) when no longer usable.
03 | TRANSFER OUT OF IRS--Property transferred out of IRS through the GSA disposition process.
04 | DIRECT TRANSFER OUT OF IRS--Property transferred to another agency without going through GSA, such as vehicles transferred to U.S. Secret Service or firearms transferred to the Smithsonian Institution.
05 | SALVAGE/SCRAP--Damaged or obsolete property sold for their salvage value.
06 | DONATION--Property transferred to public agencies and other specifically designated recipients.
07 | LOST/THEFT/DAMAGED--Property lost, stolen, or rendered unusable as the result of the action of a third party. This usually generates a report of survey.
08 | INCORRECTLY INVENTORIED--Items inventoried more than once, disposable items transferred to an office which does not inventory disposable items, etc.
09 | BEGIN EXCESS/SURPLUS--Property reported to GSA as excess or surplus which will then be disposed of by GSA. This status must be updated when the disposal is complete to reflect the actual disposition.
12 | TRADED IN--Property items disposed of through the Exchange process of the Exchange/Sale program.
13 | EXCHANGE/SALE--Property items disposed of through the Sales process of the Exchange/Sales program.
14 | EXCESS/NON-RENEWAL OF LEASE--Refers to buildings, ADP equipment or other leased items such as pagers, when the lease is not renewed, and the property is returned to the lessor. The asset is removed from inventory.
### Internal Revenue Manual | ### Hndbk. 9.10 Chap. 1 CRIMINAL INVESTIGATION EQUIPMENT CONTROL SYSTEM (CIECS) | ### (3-11-98)

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