Chapter 12: Disposal Authorization

Destruction of property is frequently the most appropriate method of disposal. 

Destruction should be considered when property is damaged and repair is either not feasible, inappropriate, or the cost exceeds the fair market value (FMV).

Guidelines:

1. Any property with an FMV less than $20 that cannot be redistributed within the custodian entity should be considered for disposal. 
   1. Exception: Highly pilfered items and electronic equipment capable of storing data.
2. When contemplating disposal, consider the intrinsic value of equipment. Frequently an item may not be useful for its intended purpose (such as a desk with a broken leg), but it might still have scrap or recycling value. In this case, it is in the state’s best interest to destroy through scrap or recycling rather than paying disposal costs.
3. It is in the state’s best interest that disposals are conducted in the most environmentally-friendly manner. Redistribution is preferred to recycling, and recycling is preferred to trash. The goal is to minimize the state’s waste as much as possible.
4. The disposal of trash, scrap, or recycling (other than electronics) is an entity responsibility and as such, the entity bears any cost and collects any proceeds.
   1. DOAS has contracted with a vendor to dispose of electronics (see 14.5 Electronics Disposal Vendor). 
5. It is the entity’s responsibility to complete the destruction/disposal as soon as practical after approval is given. For audit purposes, the completed affidavit must be retained according to records retention regulations.

An affidavit of disposal (AD) permits disposal options other than destruction. Issuing the AD is required before any property disposal.

Note: All requests for disposal authorization must be received prior to destruction and disposal. Requests after-the-fact will not be authorized.