A2510 POLICY 2020.DOCX

Maricopa County — Formal (2020-05-06)

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MARICOPA COUNTY INTERNAL POLICY
Policy Number:
A2510
Current Adoption 
Date:
MM-DD-2020
Policy Title:
SURPLUS
Current 
Implementation Date:
MM-DD-2020
Board Agenda 
Number:
C-##-##-###-#-##
Approved by:
BOARD OF SUPERVISORS
Original Adoption 
Date:
08-16-2006
I. PURPOSE
The purpose of this policy is to provide Department Surplus Liaisons with a clear and concise guide on 
how to dispose of County surplus materials, including items that have no salvage value at the Surplus Property 
Auction. This surplus disposal policy will ensure that County surplus materials have been used to the maximum 
value beyond their worth, and that their disposal is conducted in an equitable, efficient, and cost-effective manner 
within the guidelines of County Policy and Article 8 of the Maricopa County Procurement Code. 
II. APPLICATION
This Policy applies to all Maricopa County appointed departments as well as the Flood Control District of 
Maricopa County, the Maricopa County Library District, and the Maricopa County Stadium District (Special 
Districts). The Board of Supervisors is authorized to jointly adopt policies applying to the Special Districts 
under the Intergovernmental Agreement, C-06-18-393-6-00, approved on April 11, 2018.
This policy also applies to employees of County elected offices unless the elected official has implemented 
a similar policy specific to his or her office.
III. DEFINITIONS
A.
Beyond Economical Repair: The current estimated value to repair surplus property exceeds the 
proceeds expected to be received at auction.
B.
Department Surplus Liaison: An employee responsible for coordinating their department’s surplus 
property disposal and completing the Fixed Asset Disposition Input Form for submission to the 
Department of Finance in accordance with the Capital Assets Property Manual.
C.
Functionally Obsolete: The current estimated value of the surplus material is less than the proceeds 
expected to be received at auction.
D.
Furniture: Includes but is not limited to file cabinets, white boards, desks, desk chairs, credenzas, and 
conference room tables.
E.
Modular Furniture: A system, including but not limited to, of modular panels, work surfaces, storage, 
tool bars, equipment, and connectors that combines to make a modular workspace.
F.
No Salvage Value: Refers to County property that is functionally or technically obsolete, broken beyond 
repair, or has been used for parts and the cost including freight to sell an item or group of items at 
auction exceeds the proceeds expected to be returned. For example, if the cost to transport 20 used 
chairs is $50 and the auction proceeds for those chairs is $25, the chairs would be considered to have 
"no salvage value."
G. Salvaged Equipment: Items, furniture, or equipment that has been so stripped of its components to 
extend the asset life to the County, that there is no salvage value.

Policy Number:
A2510
Policy Title:
SURPLUS
Current Adoption 
Date:
MM-DD-2020
Page 2 of 3
H.
Technically Obsolete: Any County property that has been rendered obsolete due to technological 
advances, and which the current estimated value of the surplus material is less than the proceeds that 
are expected to be received at auction.
IV.
POLICY
A.
Maricopa County has established a contract with a private auction vendor for the disposition of all County 
surplus materials, which includes the pick-up and disposal charges for all County surplus materials that 
go to auction.
B.
The Maricopa County Sheriff’s Office (MCSO) Surplus Property Manager will administer and coordinate 
the disposal of County surplus property on behalf of the County, except for furniture type items. Facilities 
Management Department (FMD) will administer and coordinate the disposal of all surplus furniture.
C.
All items are to be sold “as-is” with no warranty(ies), express, implied, or otherwise.
D.
Disposal of weapons is excluded from this policy. MCSO will sell or dispose of weapons as provided by 
law, regulation, and MCSO policy.
E.
Department Surplus Liaisons
1.
Each County department will establish a Department Surplus Liaison and provide to the MCSO 
Surplus Property Manager and FMD their name, phone number and email address.
2.
Department Surplus Liaisons will complete the Surplus Property Asset Transfer Form. 
3.
MCSO Surplus Property Manager and/or FMD will coordinate the surplus property disposal between 
the department and the vendor.
F.
Financial Reporting
1.
The MCSO Financial Management Bureau is responsible for recordkeeping, sale processes, and 
cash receipts including the posting of revenues for all County departments.
2.
Quarterly and annual financial reports will be prepared for all County Departments by the MCSO 
Financial Management Bureau.
G. Procedures
1.
The Department Surplus Liaison will designate an item as surplus once it is determined to have 
served its original purpose and no longer provides value to the Department.
a.
Antiquities, Artwork, or Memorabilia: Items perceived to have a potential special value will be 
handled separately by each Department Surplus Liaison in collaboration with their Department 
Manager.
b.
Furniture or Modular Furniture: The Department Surplus Liaison shall contact FMD to 
determine if the furniture is of value. If FMD determines the furniture has no salvage value, the 
requesting department has the discretion to dispose of the furniture in a County dumpster.  
Furniture requests may be made via MyMC:  Visit http://mymc.maricopa.gov/248/Facilities-
Management, click Furniture Requests.
2.
If a Department Surplus Liaison is not established, the MCSO Surplus Manager or FMD will make 
the final determination of whether equipment and furniture are surplus or have no salvage value.

Policy Number:
A2510
Policy Title:
SURPLUS
Current Adoption 
Date:
MM-DD-2020
Page 3 of 3
3.
If an item is determined to have no salvage value, then at the discretion of the Department Surplus 
Liaison, the item may be disposed of in a County dumpster.
4.
The decision to remove parts from equipment to reconstruct another unit belongs to the Department 
Surplus Liaison who is involved in the reconstruction process. The Department Manager must be 
notified and must authorize the disposal of County surplus materials (equipment and/or furniture) that 
have had parts removed from them and must authorize the disposal of scrap before the scrap is 
discarded in a County dumpster
5.
If County surplus materials have a barcode or County asset tag number, the status of the item must 
be reported to the appropriate employee responsible for inventorying County Assets prior to transfer 
or disposal. The Department Surplus Liaison is responsible for maintaining records of the disposal 
of all Department assets.
6.
Pick-up of Disposal Surplus Property
a.
One date per month is scheduled for pick-up of Surplus Property for auction. Contact the MCSO 
Surplus Property Manager or FMD for deadlines to submit items.
b.
The MCSO Surplus Property Manager or FMD will arrange transportation.
c.
The Department Surplus Liaison will meet with the driver of the pick-up vehicle to document the 
items being disposed and have the driver sign the form.
7.
Process After Surplus Auction
a.
Department Surplus Liaisons are provided a detailed sales report listing all items received, sold, 
not sold, sales price, commission, and auction expenses.
b.
Items not sold will be auctioned a second time.  Items not sold after the second auction will be 
disposed at a cost to the department.
c.
MCSO Financial Management Bureau will prepare cash receipt entries to allocate the proceeds 
of the sales to the department’s accounting strings listed on the Surplus Property Asset Transfer 
forms.
d.
Departments are encouraged to submit disposition forms of all fixed asset capitalized equipment 
at the time of disposal and not wait until the year-end validation process.
Revision History
Version
Revision Date
Description of Revision
1
08-16-2006
Initial version.
2
MM-DD-2020
Establishes that the Facilities Management Department is responsible to 
administer and coordinate the disposal of all surplus furniture, and that 
MCSO will provide all quarterly and annual financial reports for all County 
departments. Adjust format and remove Appendices.