4.7 Disposal of items
Administration should identify any items that require disposal on the basis of usefulness, requirement, condition or cost effectiveness.
Items proposed for disposal should be submitted to the Team Leader or ACD programme support for approval, and seek permission from the donor where required. An inventory of items for disposal (sample at Annex 18.21) should be prepared and cross-checked by audit or finance units. Items should then be disposed of in accordance with existing CO policy. Ensure that this is consistent with any specific donor guidelines.
Where the CO does not have existing policy or procedures for disposal of items, refer to Annex 18.22 for guidelines.