Administrative Services

MATERIEL - Surplus Property


Fixed Asset Information

SECTION 1: Definitions & General Information

  • Agency

    For the purposes of this manual all Agencies, Boards and Commissions, that constitute the State of Nebraska, shall be referred to as an agency.

  • Access to the System

    Access to EnterpriseOne Fixed Assets is limited to agency representatives who have been authorized to do so by their agencies. This security will be processed through the EnterpriseOne Secure Agent at each agency in accordance with established procedures. The level of access within the fixed asset system is also commensurate with the matrix coding chart found at The surplus property manager is not responsible for managing or controlling access to the NIS fixed asset module. Each agency should ensure that adequate internal controls are established to ensure adequate separation of duties for personnel within their own agency.

  • NIS vs. Non-NIS Assets

    Each agency has the authority to establish their own capitalization ceiling for fixed assets within the parameters set forth by AS. Current guidance states that all assets being procured with a total cost of at least $1,500 must be established as assets within the fixed asset system of EnterpriseOne. All agencies have the authority to set the capitalization threshold at a level lower than $1,500 but they cannot set a threshold greater than $1,500. Agencies also have the authority to set exceptions to this dollar ceiling by making exceptions for specific types of equipment, i.e., all computer equipment. Statutory guidance does exist that regardless of dollar value certain items must be capitalized in the fixed asst system; i.e., firearms.

    The establishment of assets within the EnterpriseOne system should not be construed to make this property any more significant in terms of accountability that all other equipment purchased. Agencies purchasing items below their capitalization threshold and as a result not adding these assets to the fixed asset system can create their own “local tracking mechanisms” as appropriate to track for this property. Assets that do not meet the agency capitalization threshold are referred to as “non-EnterpriseOne assets” for this manual.

    In accordance with Statute §81-118.02 there is no distinction between non capitalized assets and capitalized assets. This statute dictates that “…all property of the state should be marked as property of the state of Nebraska with an indelible tag, mark or stamp…” In considering various tagging options, it is important that permanency be the main criteria. Many agencies inscribe the identification number on the property as well as tagging in the event the tag is removed or falls off.

  • Fixed Asset Representatives

    Fixed asset representatives shall be defined as employees authorized by their employing agency to access the EnterpriseOne Fixed Assets module.

  • Fixed Asset Items

    Personal property owned by the State of Nebraska that has been assigned a tag number and is listed specifically on the EnterpriseOne Fixed Asset.

  • Non-Fixed Asset Items

    Personal property owned by the State of Nebraska that has not been assigned a EnterpriseOne Fixed Asset tag number and is not listed specifically on the Statewide Fixed Asset.

  • Equipment and Furniture Fixed Asset. What Should be Inventoried?

    The office of the Auditor of Public Accounts has recommended the guidelines of the Accounting Division of Administrative Services be followed, that being, expenditures involving capital acquisitions or additions having a useful life of more than one year be inventoried. These expenditures are primarily classified within the 5800XX – 5869XX object account code series. This is a critical issue in the tracking and accounting for property identified as “fixed assets”.

  • Records Retention and Disposition Schedule

    A records retention schedule for the various elements of the Statewide Fixed asset System has been developed through the cooperative efforts of the Records Management Division. Please consult with your Records Officer to ascertain the details of the schedule.

  • What is Surplus Personal Property?

    For the purposes of this manual, surplus personal property or surplus property shall be considered to be any items owned by the State of Nebraska, excluding land and buildings that have been deemed to be no longer needed by the agencies, boards and commissions responsible for those items.

  • Certificates of Destruction (COD)

    Items of surplus property that are in unusable or cannot be sold should be destroyed and disposed by the surplusing agency. The procedure for receiving authorization to do this is detailed in another section in this manual. No property in the possession of agencies is to be destroyed without proper authorization in the form of a Certificate of Destruction.

    Questions as to whether a surplus item should be processed for sale or destroyed should always be directed to the Surplus Property office at (402) 471-3896.

  • Lost or Stolen Items

    Agencies that have fixed asset items that have been lost or stolen must identify these items to the Materiel Division Administration. It is recommended that this notification be made/routed through the Surplus Property Manager for forwarding to the Materiel Administrator. The procedure for this process is detailed in this manual.

  • Items to be Traded-In

    An agency wishing to trade-in state property must receive authorization prior to completing the transaction. This applies to items that are within the individual purchasing authority of the agencies. The procedure for this process is detailed in this manual.

  • Transfer of Equipment and Furniture

    The transfer of equipment and furniture within an agency may be documented by the procedures discussed later in this manual. There is, however, "no trading or selling of surplused items between agencies. Statute §81-161.04 states in part “…whenever an agency has any property for which it no longer has a need; it shall notify the Materiel Division in writing…” All transactions involving property leaving the possession of the agency must be processed through Materiel Division, Surplus Property office.

Administrative Services | 1526 K Street, Lincoln, NE 68508