Professional Documents
Culture Documents
Disposal of Equipment
This document should be read in conjunction with Definitions.
Business units dispose equipment through:
Transfer
Disposal
Write-off
Disposal or write-off occurs due to:
obsolescence of equipment;
equipment has fully depreciated and no longer in use. NOTE useful life should be
monitored and amended to end when asset is fully depreciated;
equipment beyond economic repair (damaged, worn out); or
equipment is unaccounted for (e.g. missing at stocktake).
Key principles for the disposal of any equipment are:
return is maximised;
cost of disposal is minimised;
disposal process is fair, equitable and open; and
employees of Department of Education, Training and Employment are not
advantaged.
Remove all data from hard drives on computer equipment being disposed or transferred to a
school or another department location. For equipment transferred to another school or
department location the operating system is retained as all computers are purchased by
Department of Education, Training and Employment with a licence under the current Microsoft
Agreement.
Disposal of assets occurs once approval has been obtained using the EQ13 form.
Write-off of assets requires an approval for each individual asset, except where an item has
been the subject of a claim submitted to the Resource Replacement Scheme.
Transfers
Business Unit to School Transfer
Business unit produces a stocktake report for item being transferred and forwards report to
the school with equipment. This will ensure the school receives relevant details to register
item on school asset register.
Asset Accounting Team records transfer of capital assets to a school on SAP Asset Register
once it receives Asset Master Data Request Form.
Transfer of portable and attractive Items is recorded in SAP Asset Register as a disposal.
Business units perform a "Retirement without Revenue" (ABAVN) transaction with the text
field containing the following comment: REMOVED - LVA TRANSFERRED TO SCHOOL
(enter 4-digit location code). Asset Master Data Request Form is completed and retained by
business unit for audit purposes.
Following actions are taken before a business unit location is officially closed and or
permanently vacated or vacated for any extended period of time:
dispose items that are no longer serviceable;
transfer remaining items to another school or operational unit or tender them for sale;
complete appropriate documentation to support the write-off, sale, disposal or transfer
of equipment.
report the results of this closure to the District Senior Internal Auditor and the Asset
Accounting Team.