SUBJECT: Surplus Property ORIGINATING DEPARTMENT: Administration


  1. The Board of County Commissioners establishes this policy and procedure for the disposition of County owned surplus property in accordance with Section 274 Florida Statutes; Tangible Personal Property Owned by Local Governments. This policy does not preclude the donation of surplus property to Private Non Profit agencies as defined in Section 273.01 Florida Statutes.
  2. All Constitutional Officers and other entities in possession of County assets are encouraged to follow this policy to ensure to the public that County assets are properly tracked and disposed of in compliance with Florida Statutes.

  1. Each Department/Division/Office shall assign an Asset Custodian responsible for maintaining the fixed assets of the Department//Division/Office. Asset Custodians will be responsible for auctioning non-motorized items/assets i.e. office equipment, copiers, printers, surplus misc. items specific to their Department, Division/Office.
  2. Fleet will train the Department/Division/Office on the auction process.

Miscellaneous Items:
  1. The Asset Custodian will create an Asset Activity Form (AAF) and route to respective Divisions/Departments for signature.
  2. After all signatures have been obtained, a copy of the AAF for your records, and the original sent to Financial Services.
  3. Using MinuteTraq, the Asset Custodian will create an agenda item for Board approval to auction surplus property, the AAF copy needs to be attached as supporting backup material.
  4. Vehicles and equipment approved for replacement through the budgeting process do not need separate Board approval for surplus once the Board approves the budget and the replacement vehicle has been assigned an asset number by the Clerk of Court Financial Services Department. 
Non-Asset Items:
  1. An Asset Activity Form/Board approval is not needed. 
  •  Once item has sold at auction, the Asset Custodian will receive notice of sale along with a Bill of Sale.
  • After payments confirmed, the Asset Custodian will contact the buyer to schedule a day/time to pick-up item.
  • If a buyer hires a transport company, a letter (email) stating they are authorizing release of item to the transport company.
  • At the time of pick-up, the buyer/transporter will need to provide a photo ID.
  • The Asset Custodian will make a copy of the ID, and have buyer/transport company sign the Bill of Sale. 
  • The Asset Custodian will verify information before releasing item; Serial Number/Asset Number, etc. and then sign Bill of Sale.
  • Buyer/Transport Company will receive a copy of the Bill of Sale.
  • Financial Services receives the original executed Bill of Sale, Fleet Management receives a copy. 


  1. Property may be designated as surplus for any of the following reasons:
    •  It becomes inoperable and cannot be repaired.
    • Repair costs make replacement more economical.
    • Property becomes obsolete.
    • The Department/Office/Division no longer has need of the item.
    • It is scheduled for replacement by County policy.
      NOTE: Property purchased with grant funds must follow grant procedures for disposal prior to declaring property surplus.
  2.  All property declared as surplus will be categories into one (1) of three (3) categories:
    •  Vehicles, machinery, or equipment.
    • Property with a historical (purchase) value equal to or greater than the value prescribed in Section 274.02 Florida Statutes (fixed asset, with property ID #).
    • Property with a historical (purchase) value less than the value prescribed in Section 274.02 Florida Statutes (non-fixed asset, no property ID #).
  3. Once categorized property disposition will need to follow procedures listed below:
    • Vehicles, machinery or equipment:
      1. Fleet Management will evaluate vehicles, machinery, or equipment for replacement on an annual basis.
      2. Fleet Management will be responsible for the sale of the vehicles, machinery, or equipment by online auction as prescribed in Chapter 274.06 Florida Statutes.
      3. If equipment does not sell at first auction, Fleet Management will reattempt to auction equipment one more time. If equipment does not sell at end of second auction, item may be disposed of or recycled.
      4. Department of Management and Budget shall disperse all proceeds from the sale in accordance with current County policy.
      5. All vehicles, machinery, or equipment under a total cost or other lease agreement will be disposed in accordance with the specific agreement.
      6. If it is determined that the trade-in value is more beneficial to the County a vehicle or piece of equipment may be used as a trade-in for the purchase of replacement equipment.
    • Property with a historical (purchase) value greater than the value prescribed in chapter 274.02 Florida Statutes:
      1. Once the Department/Office/Division declared property as surplus the Asset Custodian would determine if the asset still has a useful life.
      2. Surplus property that has a useful life will posted on the County Intranet Surplus Items site for a period of 10 days. Property will be available on a first come first serve basis. The receiving Department/Office/Division will complete associated paperwork for the transfer of the property.
      3. Surplus property (other than vehicles, machinery or equipment) that may have value to another agency/entity may be disposed of for value without bids pursuant to Section 274.06, Florida Statutes.
      4. The Asset Custodian will initiate an Asset Activity Form any items not claimed or deemed no useful life.
      5. The Asset Activity Form will require approval beginning at the Asset Custodian, and the Division and Department Director, or Office Director.
      6. Once the Asset Custodian obtains all necessary approvals, an agenda item needs to be prepared for Board approval to dispose of the property and to have the property removed from the County’s fixed asset list.
      7. The Department/Office/Division Asset Custodian will arrange to have the fixed asset disposed of at the County Solid Waste facility or an approved alternative disposal entity. The Asset Custodian or their designee will accompany the surplus property to the
      8. Asset Custodian/Designee will ensure the Solid Waste Representative receives the property.
      9. Solid Waste Representative will acknowledge the receipt of the property on the Asset Activity Form, as the disposal witness.
      10. The Asset Custodian will send the completed Asset Activity form to the Clerk’s Office who will remove the property from the County’s fixed asset list.
    • Property with a historical (purchase) value of less than the value prescribed in chapter 247.06 Florida Statutes:
      1. Property with a historical (purchase) value of less than the value prescribed in chapter 247.02 Florida Statutes shall be disposed of in a manner deemed appropriate by the respective Department/Office/Division Director.
  4. Procedure for donating surplus property (any property, regardless of being a fixed asset or not) to a Private Nonprofit Agency or other Governmental Unit:
    1. Private Nonprofit Agencies or other Governmental Units seeking receive surplus property, as a donation will submit a tax-exempt certification and a writing request to the County Administrator Office requesting the property.
    2. The County Administrator’s office will forward the request to the appropriate Department/Office/Division.
    3. The appropriate Department/Office/Division will prepare an agenda item seeking Board approval to donate the property. The agenda item WILL include authorizing the Clerk of Courts to remove the property from the fixed asset list (if applicable) and will also include documentation identifying the receiving agency as either a Governmental Unit or a Private Non-Profit Agency as defined in Chapter 273.01 Florida Statute.
    4. Upon Board approval of the donation, the Department/Office/Division will notify the Private Nonprofit Agency or other Governmental unit is ready for pickup.
    5. The transfer of the property to a Private Nonprofit Agency or other Governmental Unit will require that the Asset Custodian and a witness are present during the physical transfer. The witness will sign the Asset Activity Form affirm that the transfer has been completed. The Clerk’s Office will receive the completed original Asset Activity Form.
    6. Clerk’s Office will remove the property from the County’s fixed asset list.
    7. Item is not a fixed asset, the originating Department /Office/Division will keep a copy of the Agenda item and the witness affirmation in their files until the files are eligible for destruction according to the County’s record retention policy.
  5. Procedure for investigating and removal of un-located property that is a fixed asset:
    1. Asset missing or is not located during the annual asset inventory of a given Department / Office / Division will be reported to the appropriate Department /Office/Division Director.
    2. The appropriate Department/Office/Division Director will conduct an investigation to determine the whereabouts of the missing asset(s). 
    3. If the Asset is not located, the Department/Office/Division Director will report the item as missing to the County Administrator’s office. If the investigation determines that the item is missing or stolen, the property records needs to reflect findings, and a report filed with the appropriate law enforcement agency.
    4. If, after two (2) years the asset(s) has not been located, the Asset Custodian needs to follow the procedure established in section d. of this document. The backup for the agenda item will include a copy of the initial investigation by the appropriate Department /Office/Division Director and a copy of the law enforcement report.
    5. Upon approval by the Board, the Clerk will remove the asset from the County’s fixed asset list. 

This Administrative Regulation supersedes any previous policy, whether oral or written concerning the disposal of surplus property.

FOOTNOTES & REFERENCES TO RELATED AR's: Supersedes AR 8.11 dated February 27, 2007, AR 8.11-1 dated August 10, 2010, AR 8.11-2 dated October 14, 2014, AR 8.11-3 and AR 8.11.4 dated September 24 ,2019