Administrative Services

MATERIEL - Surplus Property


Fixed Asset Information

SECTION 9:  Requesting Certificates of Destruction (COD)

When an agency, board or commission no longer has a need for property they are required to notify the Materiel Division in writing. When the property that is no longer needed is no longer serviceable or operational, a Certificate of Destruction (COD) must be requested from AS Surplus Property. There are also instances where serviceable property that has no value to the State of Nebraska may be authorized for destruction. This determination can only be made by AS Surplus Property and is not within the authority of the agency to decide whether the property should be sold at public auction or processed for destruction. AS Surplus Property as the representative of AS Materiel Division is the only authority that can authorize the destruction of state property. No property should be destroyed prior to receiving authorization from Surplus Property. All requests for destruction of property need to be categorized by the "requested method of destruction". On the Non-NIS asset certificate of destruction request form, these categories are itemized. In the NIS fixed asset system, the user must selected from the COD/ADJ code list. All equipment in the possession of agencies, boards, and commissions needs to be authorized prior to destroying/scrapping/cannibalizing the property. The following instructions and procedures should be followed when identifying and classifying equipment that is to be processed for destruction. Ordinarily, a request to destroy "supply type items" is not required by Surplus Property; however, if the organization requesting the COD deems this appropriate, AS Surplus Property will process the certificate of destruction.

Agencies, boards, and commissions should understand that they should establish their own internal procedures so that proper disposition of property is that is requested for destruction is processed appropriately. Agencies, boards, and commissions should understand that requesting a certificate of destruction (COD) is one form of the overall surplus process. When equipment is processed and approved by AS Surplus Property for disposal the agency disposing of the equipment needs to ensure the following: (1) any tags or other identifying marks identifying this equipment as property of the State of Nebraska should be removed (2) ensure that the property is actually destroyed and rendered unserviceable.

If there are electronic products that are being authorized and approved for destruction, the agency is responsible for ensuring that proper procedures are being followed in conjunction with current State of Nebraska guidance for disposal of any potentially hazardous waste. Detailed instructions for hazardous waste are described in a later chapter of this manual. If the organization desires further explanation they should contact AS Surplus Property.

After equipment is identified that a certificate of destruction is to be requested the first determination should be made before proceeding is to determine whether the property identified is accounted for as a "NIS Asset" or a "Non-NIS Asset". This determination will identify which procedure and/or paperwork needs to be submitted to AS Surplus Property in order to be processed appropriately.

Special Instructions...

When requesting disposition of communication property (phones, fax machines, etc.) agencies, boards, and commissions should not be processing requests for certificates of destruction on this type of equipment. Even though the agency, board, or commission has purchased this type of equipment, title to the equipment remains with the Division of Communications. Separate statutes govern communication equipment and the Division of Communications is the only authorized organization that can or should be processing documents to Surplus Property for this type of equipment. Any further questions about disposing of any type of communication equipment should be referred to the Division of Communications. Certificates of destruction that are received from organizations other than Division of Communications will have the COD returned to them without action and be referred to DOC. This same provision applies to Records Management equipment. The Records Management Division of the Office of the Secretary of State is responsible for tracking and monitoring all of this type of equipment and questions regarding disposing of this type of equipment should be referred to them.

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