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If in the normal process of declaring items surplus, the department determines that property, such as a broken office chair, has no value including any scrap value, then the Department may dispose of/ throw away the broken equipment.
The department should document its determination of no value (including lack of any scrap value), especially if the equipment is inventoried/ tagged.
If the department is unsure of any potential value or scrap value for an item, the department should continue to follow the usual rules for disposition of surplus property.
If the department receives no bids or other interest in the items, the department may then dispose of/throw away items. The department should document its steps in attempting to dispose of the surplus items (including the steps to advertise and inform the public of the sale) and the lack of interest in determining the lack of value for the items.
Louisiana Legislative Auditor website: 06/23/2026 08:22:26 PM
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