UNIVERSITY OF PITTSBURGH POLICY \ 10-06-04
CATEGORY: SUPPORT SERVICES
SECTION: Institutional Support Services
SUBJECT: Surplus Equipment Recycling and Disposal
EFFECTIVE DATE: January 3, 1994
PAGE(S): 2
I. SCOPE
This policy establishes a program for recycling surplus
departmental equipment, includes a timetable for offering the
equipment for sale to other departments, faculty, staff, and
students, and provides for reimbursement of a percentage of
the sales proceeds to the releasing department. This policy
applies to University-owned furniture and equipment only, on
all campuses.
II. POLICY
Central Business Services, through its Surplus Property
Department, is responsible for the coordination of the
Surplus Equipment Recycling Program and the disposal of any
unused departmental equipment. Equipment available for sale
through the Surplus Equipment Recycling Program is available
for inspection in Surplus Property and considered sold "as
is."
Disposal of surplus equipment that contains, or was used with
or near hazardous substances, must be approved by the
Departments of Environmental Health and Safety and Radiation
Safety to ensure both the safety of personnel and compliance
with government regulations.
In the case of surplus computing equipment, Computing and
Information Services, through its Systems and Networks
division, is responsible for providing diagnostic testing and
any necessary reconditioning, in addition to assisting in
estimating the current market value. All costs for
diagnostics and reconditioning of computer equipment will be
reimbursed to Computing and Information Services.
In the case of motor vehicles, the Department of
Transportation, through its Office of Vehicle Rental and
Repair is responsible for the transfer of vehicle title and
estimate of current market value.
University department Asset Liaison Coordinators are
responsible for identifying and releasing surplus equipment
to Surplus Property when the equipment is no longer required
due to:
- Lack of continued need
- Lack of trade-in value
- Obsolescence
- Wear, damage, or deterioration
- Major repair or rehabilitation for use is impractical
- Excessive cost of maintenance
The Asset Management Department is responsible for identifying
the net book value, funding source(s) and ownership of any
tagged asset released to the Recycling Program (excluding
motor vehicles).
In those cases where Surplus Property determines that the
equipment must be scrapped, the releasing department is
responsible for initiating transfer of the equipment to
Surplus Property and for covering all costs associated with
disposal.
Surplus equipment placed into the recycling program (excluding
motor vehicles) is held for 45 days for sale to University
departments only, after which it is available for sale to
individual students, faculty, and staff for an additional 45
days. After 90 days, the equipment may be sold to the
general public or scrapped. Motor vehicles are available to
students, faculty, and staff for 45 days, after which time
the vehicle may be sold to the general public or scrapped.
Twenty-five percent of net proceeds over $100 from the sale of
surplus equipment is credited to the releasing department,
with the remaining percent credited to the Surplus Property
Department to offset the costs of pickup and removal,
reconditioning, storage, and sales. For items with a resale
value over $2,000, a minimum of 80 percent of the net
proceeds will be credited to the releasing department, with
the remaining percent credited to Surplus Property. Sales
tax will be charged on all sales unless a valid sales tax
exemption certificate is presented by the purchaser.
The Surplus Property Department is responsible for:
- Coordinating the transfer of surplus equipment from the
department to the warehouse
- Ensuring, for all equipment recorded in the University
Asset Management System, that the appropriate Asset
Transfer forms are submitted by the releasing department
prior to transfer
- Providing temporary storage until sale or disposal of the
equipment
- Maintaining a master list of all surplus equipment not
included in the Asset Management System
- Providing a list of available surplus equipment to the
Purchasing Department for review before purchase
requisitions for new equipment are processed
- Providing a list of available surplus equipment to Office
Systems Services for use in making departmental
recommendations
- Preparing and distributing a monthly listing of all
available surplus equipment to University departments
for posting
- Allocating the proceeds from the sale of the surplus
equipment to the appropriate departments
Sponsored Research Equipment
Sponsored research equipment not currently in use may be
transferred from one sponsored research project to another.
These transfers are typically the result of the pre-
acquisition screening process required prior to the purchase
of sponsor-funded research equipment, and must be approved by
the sponsoring agency and coordinated through the Office of
Research Accounting. See Procedure 05-10-01, Capitalization
of Fixed and Movable Assets.
III. REFERENCE
- Procedure 10-06-04, Surplus Equipment Recycling and
Disposal.
- Policy 05-10-01, Capitalization of Fixed and Movable
Assets.