Policies and Procedures Manual

Chapter 4: Business & Administration

04:04:00   Cannibalizing Equipment

It is recognized that as some items of equipment start to age, i.e. computers, it may become necessary to remove parts from one or more inoperable equipment items in order to maintain other items in working order. This process is known as cannibalizing equipment and requires the approval of the Chief Financial Officer before the cannibalization takes place. The request to the Chief Financial Officer should include an exact description of the item to be cannibalized including the inventory tag number; the physical condition of the equipment; the reason all of the items of equipment cannot be repaired; and the proposed use of the parts removed from the equipment. The Chief Financial Officer will notify the property officer and the originator if the proposal to cannibalize a piece of equipment is approved.



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Divisional Review Responsibilities Checklist: Finance

Revision History: March 2013