Kansas Department of Administration, Office of General Services
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Informational Circular 01-A-021
June 21, 2001


Each state agency is responsible for establishing a policy for safeguarding financial and physical assets and being alert to possible exposures, errors and irregularities. Management must be aware of internal control weaknesses that can lead to or permit misuse, misappropriation, or destruction of assets. In addition, each state employee has stewardship responsibilities for state agency assets assigned to him/her or otherwise in their control.

Property Management Officer

Each state agency should appoint an individual to serve as the lead person regarding all inventory and asset management issues within the state agency, and is responsible for distributing all statewide and agency-specific asset management policies throughout the state agency. This employee is also responsible for conducting the agency's annual physical inventory.

Property Criteria

Only items with a value of $5,000 or more and with a useful life exceeding one year are reported on the fixed asset listing for the agency. However, the state agency also has a responsibility to safeguard all other assets including desirable items like calculators, cameras, recorders, power tools, office machines, notebook computers, software, weapons, etc. The property management officer, or designee, is responsible for ensuring these and similar assets are not simply "lost" over time, and that they are disposed of in accordance with state surplus property rules and procedures.


The state agency owns all property purchased with State of Kansas funds and all property received as gifts. Although title to property purchased with funds from a grant or contract may not be vested in the state agency, the state agency should exercise the responsibilities of ownership for such property. Regardless of which state agency organizational unit ordered the item, the fund cited, or the particular budget expensed, the principle of state ownership prevails.


State of Kansas assets should only be used in the conduct of official state business. Property may not be rented or loaned to any person or group for personal use.

Stolen Assets

An employee discovering the theft of property must report the theft to his/her supervisor. This is to be done as soon as possible, but no later than three days from the date of discovery. The supervisor should then notify the property management officer immediately. It is the responsibility of the property management officer to report the theft to the appropriate law enforcement agency.

Disposal of Property

State agency property must be disposed of in accordance with Surplus Property policies and procedures, and under the direction of the agency Property Control Officer.