Non-Capital Assets

Non-capital assets are equipment or other physical assets with an acquisition cost of $1,000 or more but less than $5,000 per unit and with a useful life greater than one year.    

The following Designated Non-Capital Assets (DNCAs) require an executed Employee Equipment Acknowledgment Form (EEAF):

  • Laptops
  • Tablets
  • Audio/visual equipment
  • NCAs located in a residence 

Operational units may choose to require the EEAF for other items such as furniture, desktop computers, mobile phones, etc. 

The EEAF System is also useful for tracking items that may not meet the definition of a non-capital asset but are located in a residence.


Note:  Equipment, supplies, and materials that are reimbursed with UMB funds are the property of UMB.  Equipment, supplies, and materials for use at a site other than a UMB location must be purchased using standard purchasing methods and shipped to UMB.  Individuals can make arrangements with their departments to pick up items at UMB or to have items shipped from UMB.  There may be cause, under extraordinary circumstances, when an employee may need to purchase items using personal funds.  Items purchased directly by an employee should be reasonable and necessary to complete UMB business.  Reimbursements for items that are for personal preference, extravagant, or excessive with respect to similar items purchased through standard State procurement methods, may be denied or required to be repaid to UMB. 


Non-Capital Asset Policy and Procedure 

Employee Equipment Acknowledgment Form (EEAF) System 

The EEAF System is an online software application designed to assist Operational Units in managing assets, including Designated Non-Capital Assets (DNCAs).  DNCAs are a subset of NCAs that require additional stewardship such as documentation showing assignment to UMB employees or Affiliates.  Generally, DNCAs are desirable, easily converted to personal use, and susceptible to theft.  Typically, these assets are not fixed to a permanent structure and can be easily removed or carried.   Examples include laptops, tablets, audio/visual equipment, and NCAs located in a residence.  All DNCAs must be recorded in EEAF within 30 days of purchase.   The EEAF System is used by Operational Unit NCA Custodians and UMB employees and Affiliates.  


  • Employees need to log into EEAF so that the custodian can generate the EEAF.  By logging in, an employee record is created.  Log in here.
  • Custodians can request access for the custodian role here.  A Custodian is a UMB employee responsible for the care, maintenance, recordkeeping, control, and disposition of non-capital assets.
  • Viewers can request access for the viewer role here.  A Viewer has access to view reports and data for assigned departments. 

EEAF User Manual 

EEAF System Support


Non-capital assets training sessions are scheduled periodically during the fiscal year.  Watch the weekly ELM newsletter for announcements.  Members of the Fiscal and Business Operations (FBO) Group are also notified when trainings are scheduled.  

Non-Capital Asset Policy and Procedure Initial Presentation