State Accounting Manual

Chapter 13 – Asset Management

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Mentions of “SURPLUS” — 4 found on pages 2, 21

… ting requirements, complete and accurate capital asset records can help managers identify under-utilized buildings or surplus assets that can be reassigned for more productive use. Accurate records can also help identify replacement and/or ren …

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… ransfer of State-owned property is not capitalized. When disposing of assets, Organizations must submit a Delaware Surplus Services Excess Property Declaration form to OMB/GSS. After all forms are reviewed and approved by GSS, Organizatio …

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… reallocation to another Organization or for disposal, using GSS's Excess Property Declaration Form. The Delaware Surplus Services team within OMB's GSS is responsible for all federal and State surplus property programs for the State of De …

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… y Declaration Form. The Delaware Surplus Services team within OMB's GSS is responsible for all federal and State surplus property programs for the State of Delaware. This program is responsible for declaring excess property, transferring …

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Programs

Construction-Work-In Progress ProgramExternal Construction Program

Statutes cited

29 Del. C. § 7002(a)29 Del. C. §6102(c)29 Del. C. §6308A(m)(5))29 Del. C. §700229 Del. C. §7002(e))