AP 542: Disposal Of Assets

Business & Finance


The Superintendent or designate has the authority to classify items of equipment, furniture and books as obsolete, unserviceable, and/or surplus.


a)  Personal Property: is a property owned by the Division that is not affixed to or associated with the land.

b)  Capital Asset: is an expenditure that provides services and benefits for more than one fiscal year with an original cost of $5,000 or greater. Capital assets are recorded individually by the Division and require special treatment upon disposal.


1. Personal property may be classified as obsolete when:

1.1.  The Site Supervisor deems that an item is no longer able to perform the function for which it was initially procured;

1.2.  The item is not working and no longer serviceable, or

1.3.  The item is no longer working effectively and resource stewardship prudently warrants replacement rather than servicing the item.

2. Unserviceable, or surplus items shall be disposed of only after all possible uses for them within the Division have been exhausted.

3. For disposal of personal property with a value of more than $10,000, the Division must conduct the sale in accordance with Section 9 of the Disposition of Property Regulation. The Associate of Corporate Supports and Services shall be contacted for further guidance.

4. Disposals of personal property with a value of less than $10,000 shall be in as efficient and practical a manner as possible so as to secure the maximum net return to the Division and shall be done by:

4.1.  Trade – items used as a trade against the purchase of future requirements or like items;

4.2.  Transfer to another school/department with the Division at no cost;

4.3.  Public auction – with or without reserved values posted;

4.4.  Direct sale to an individual – the purchase price shall be determined by someone other than beneficiary of the sale and shall be reasonable.

4.5.  Tender where practicable;

4.6.  Donation to a non-profit agency; or

4.7.  Recycle/Permanent Disposal – items that cannot be disposed of by the preceding means shall be disposed of in a fair, ethical and environmentally friendly manner.

4.8.  Exceptions may be granted by the Associate Superintendent of Corporate Supports and Services.

5. With respect to technology equipment:

5.1.  All devices shall be sent to the Technology Department to be cleaned prior to any sale or disposal in accordance with Technology Department direction.

5.2.  Employees who are leaving the Division can purchase their Division owned cell phones at the net value the phone (36 months less months in use) or a minimum value of $50.00 for phones older than 36 months.

5.2.1.  All Division content shall be removed from the Division owned devices before they are sold to the employee.

5.2.2.  The mobile plan is not transferrable to the Employee.

5.3.  Departing Trustees who wish to purchase their assigned devices shall coordinate it with the Associate Superintendent of Corporate Supports and Services.

6. The Director of Financial Services shall be notified of any disposal of a capital asset to ensure Division accounting records are properly adjusted.

7. The Executive Assistant to the Associate Superintendent of Corporate Supports and Services shall be notified of any disposal of a division owned vehicle to ensure the insurance coverage is cancelled.


Date Approved:  July 4, 2019

Reference: Education Act: 33, 68, 192, 222
Disposition of Property Regulation (86/2019)

Reviewed or Revised:
Executive: June, 2019

References shall be updated as required and do not require additional approval.