Secretary of
Brandon D
D Woolf
SCO > Board of Examiners > State Surplus Property
Frequently Asked Questions about Surplus Personal Property


1) Who regulates surplus personal property for the State of Idaho?
The Board of Examiners, comprised of the Governor, Secretary of State and the Attorney General, govern surplus personal property for the State of Idaho. The State Controller serves as the secretary of the board and as such, the State Controller maintains the records pertaining to surplus personal property disposal for the state.

2) Who must follow the Board of Examiners’ Surplus Property Policy and Procedures?
All State of Idaho constitutional officials, executive departments and administrative boards, commissions, councils, task forces and committees of these departments, except as specifically exempt in statute from the jurisdiction of the Board of Examiners. Such exemptions include the Governor’s Housing Committee and the Bureau of Risk Management in the Department of Administration. For purposes of the surplus property policy and procedures, these entities are each called an “agency.”

3) What is personal property?
Personal property is any property that is not real property and that is movable or not attached to the land. Idaho Code defines personal property to include goods, chattels, money, things in action, evidences of debt and general intangibles as defined in the Uniform Commercial Code – secured Transactions. (IC 55-102; 73-114) Chattel is a movable item of personal property.

4) What is real property?
Real property, or real estate, consists of lands, possessory rights to land, ditch and water rights, and mining claims, both lode and placer. Real property is that which is affixed to land or is appurtenant to land. (IC 55-101)

5) When does personal property become surplus?
Personal property is converted to surplus when an agency determines that any personal property under their jurisdiction or control is of no further use to that agency.

6) Where are the Board of Examiners’ policy and procedures for surplus property found?
The policies and procedures for the disposal of state surplus personal property is posted on the Internet by the secretary of the board and are located at under “Public Information,” “State Board of Examiners,” “State Surplus Property,” - “State Surplus Property-Policy.”

7) What is exempt from being declared surplus personal property when it is of no further use to an agency?
Personal property of no further use to an agency is declared to be surplus personal property except lost, stolen, duplicate listed inventory items, trade-ins or buy-backs. Lost, stolen or duplicate listed inventory items are managed independently by the agency pursuant to Idaho Code 67-5746. Trade-ins or buy-backs are managed by the agency in accordance with the rules, guidelines or procedures established by the Department of Administration and Idaho Code 67-5722. Although “nominal value” personal property is surplus, it may be omitted from a Surplus Property Declaration form at the agency director’s discretion.

8) What is “nominal value” surplus property?
Nominal value surplus property is any personal property that has a current value of zero or a current value of less than what it would cost to dispose of that item at a local auction or refuse site. The zero value may be calculated using depreciation, salvage value, original purchase price plus pre-determined life of service, potential fair market value, etc.

9) Why are duplicate listed inventory items, lost items or stolen items not reported as surplus property and an authorization request form filed with the Board of Examiners?
Duplicate listed inventory, lost or stolen items are not reported to the Board of Examiners for authorization to dispose since the items are not physically available and as such cannot be disposed of. Duplicate listed inventory is an inventory item accidentally posted to the inventory system more than once. Lost or stolen items are to be recorded internally by each individual agency for audit purposes in their inventory records.

10) Why are trade-ins not reported as surplus property and an authorization request filed with the Board of Examiners?
Trade-ins are managed as part of the procurement process by authorized agencies or the Division of Purchasing, Department of Administration. As such, these items are not surplus property and available for acquisition at large. Trade-in items are exchange equity toward the purchase of new or replacement items.

11) Why are buy-backs not reported as surplus property and an authorization request filed with the Board of Examiners?
A buy-back is a unique purchase contract made at the time of the original purchase of personal property between the vendor and the agency with approval of the Division of Purchasing, Department of Administration. The buy-back contract sets specific terms for the repurchase of the property by the vendor. Thus such property is not surplus unless its disposal is by any other means than those defined in the buy-back contract.

12) What is the value of personal property that must be reported on a State Property Disposal Authorization Request form when it becomes surplus?
An agency must request authorization from the Board of Examiners to dispose of personal property with an original purchase, or purchase unit cost plus ancillary costs, at or above $2,000 (the minimum inventory-tracking threshold as established by the Department of Administration effective on July 1, 2001).

13) What is the inventory threshold?
As of July 1, 2001, the Department of Administration set the minimum inventory reporting level at $2,000, based on the original purchase price, or purchase unit cost plus ancillary costs, for personal property. Personal property inventory may also be termed Chattel Property Inventory System (CPIS), Fixed Asset System (FAS) or Capital Asset Systems. Although each agency is free to add additional functions or requirements for their individual inventory that meet that agency’s needs, only the minimum inventory threshold value is used as a guideline for surplus personal property disposal procedures by the Board of Examiners.

14) Does an agency need to notify Board of Examiners when an asset below $2,000 original purchase price (low-value asset) is removed from their Capital Asset System (Fixed Asset System-FAS) yet retained in service?
No, items with an original purchase price below $2,000 are low-value assets and are managed at the discretion of each agency director. Each agency may opt to keep inventory records of these items in addition to their main capital asset system and these items are not surplus at this time.

15) When a low-value item is removed from Capital Asset System (Fixed Asset System-FAS) and converted to surplus property, must the agency seek approval from the Board of Examiners to authorize disposal?
No, the agency director will declare and dispose of the items with an original purchase price below $2,000 following the approved disposal methods as defined by the Board of Examiners. The agency will declare the item as surplus unless it is of nominal value, but an authorization request does not need to be submitted to the Board of Examiners.

16) When should inventory tags be removed from surplus property?
Capital asset system inventory tags shall be removed from surplus property prior to actual disposal.

17) What are the authorized modes of disposal for surplus personal property?
Surplus personal property may be disposed using methods of disposal established by the Board of Examiners in the Policies and Procedures for Disposal of State Surplus Personal Property. The approved procedures of disposal include sell, transfer, recycle or trash surplus property.

18) How can surplus personal property be transferred?
An agency may transfer surplus personal property to a qualified charitable organization, a qualified participating person or entity with a state agency, other state agencies, city, county, school district, or any other public agency residing in Idaho without public notice or auction. A transfer is similar to a gift or an exchange.

19) How can surplus personal property be sold?
An agency may sell surplus personal property to another state agency, city, county, school district or any other public agency residing in Idaho without public notice or receipt of competitive bid. All other sales must be through a public forum (regularly held public auction, state conducted auction, or written bids in response to public advertisement) and must follow defined periods of advertisement to the public.

20) What qualifies as public advertisement for sales of surplus property?
Public advertisement is required for two (2) weeks for items valued less than $10,000 original purchase value and thirty (30) days for items valued over $10,000. Advertisements may be published in a regular issue of a newspaper in the local area where the sale is to occur or a physical posting at the place of sale.

21) Can an agency advertise and auction surplus property over the Internet?
Currently, Internet advertisement and auctions are not wholly compatible with Idaho Code 67-2304 defining auctioneers, 60-109 addressing publication of notices and 67-5732A describing public auctions and advertisement terms for surplus property. Currently, the Board of Examiners may grant special authorization for Internet advertisement and auction and is investigating applications of public Internet advertisement and auctions.

22) What are the steps to disposal of surplus personal property

1) What is a declaration?
A declaration is a statement by the agency that select items of personal property are no longer of use to the agency and are designated as “surplus.” A declaration is a notice to the Board of Examiners and to other agencies. A declaration must be posted for at least fourteen (14) calendar days prior to actual disposal of the listed surplus property . This timeline allows ample opportunity for any interested agency to investigate the property.

2) How do I declare personal property as surplus to other agencies or the public?
Only pre-authorized state employees have access to declare surplus property online. A declaration can be submitted in the following ways: From choose “Public Information,” “State Board of Examiners,” “State Surplus Property,” and finally “Declare State Surplus Property.” This will link to the server log-on for state employees and once logged on, choose “Declare State Surplus Property” on the Application Selection Menu. The Available Surplus Property Notices will appear. Then click on “Declare New Surplus Property” and use the on-line form to post your surplus property items; or 2) If already logged-on as a state employee and viewing the Application Selection Menu, choose “Declare State Surplus Property.” The Available Surplus Property Notices will appear. Then click on “Declare New Surplus Property” and use the on-line form to post your surplus property items. For convenience, bookmark the “Declare New Surplus Property” web page for easier access later.

3) Where can I find the posted State of Idaho surplus personal property declarations?
Under the State Controller’s website at, locate the Board of Examiners page by either selecting a link under “About the Office” or “Public Information,” then select “State Surplus Property.” This reveals a menu selection for 1) Available Sate Surplus Property Notices, 2) Declare State Surplus Property, 3) Disposal Authorization Request, 4) Frequently asked questions and processing chart, and 5) State Surplus Property-Policy. Choose the “Available State Surplus Property Notices” to view a list of currently available surplus property offered by any state agency. This web page is open to the public.

4) When a sale or transfer must be completed immediately, how can the paper work be rushed?
If the sale or transfer of surplus property causes undo inconvenience to both the offering agency and the recipient of the surplus property, the offering agency may request to “expedite” the Disposal Authorization Request from the Board of Examiners. At the time of sale or transfer, contact the Secretary of the Board of Examiners (or designated representative thereof) requesting approval of the transaction. If approved, fax or e-mail a signed, completed disposal request form, clearly marked EXPEDITE on the face, to the secretary’s office (State Controller’s Office). The form will be promptly signed and returned by fax or e-mail enabling immediate sale or transfer.

5) Who do I contact if I have other questions about state surplus property or how to use the on-line declarations and notices?
For further information, comments, or suggestions, contact You may also telephone the State Controller’s Office at 334-3100 or fax to 334-2671.
Page last updated on 12/01/2006 09:14:36 AM