Property Control System Manual (PCS)

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Effective: 3/1/1984

Revised: 7/1/2012

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PCS 1005: Cannibalizing Equipment

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Purpose

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To manage the cannibalization of capital equipment and to ensure compliance with federal and university requirements

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Sources

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United States. Office of Management and Budget. OMB circulars A-21 and A-110
Property Control

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Policy

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Department personnel are permitted to cannibalize capital equipment provided that permission is obtained for sponsor-owned equipment. University departments are responsible for preparing an Asset Cannibalization Authorization (ACA) form to notify Property Control before cannibalizing equipment. Any remaining parts or items left over from the cannibalization must be sent to Surplus Property.

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Procedure

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The department completes an ACA and forwards it to Property Control.

If sponsor-owned equipment appears on the ACA, Property Control checks the source of funds, title, and the sponsored account for specific regulations concerning disposition procedures.

If specific disposition instructions for cannibalization are required, Property Control contacts the sponsor.

Property Control removes the equipment from the Property Control database.

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