AssetsPersonal property acquired in whole or in part with federal funds mustshall be disposed of in compliance with 2 (C.F.R.) C.F.R. part 225200, 7 C.F.R. part 277, 29 C.F.R. part 97, and 45 C.F.R. part 92 and part 9575 and section 307.12 of the Revised Code in accordance with state and local requirements. The most restrictive regulations shall apply.

(A)The county agency must notify the board of county commissioners for disposal of an asset when one of the following apply:

(1)The loss of the asset was claimed for federal financial participation (FFP);

(2)The asset is not needed by the county agency for public use; or

(3)The asset is obsolete or unfit for the use for which the county agency acquired it.

(A)Unused supplies exceeding five thousand dollars in total aggregate value and/or equipment with a current per unit fair market value in excess of five thousand dollars no longer used for any federal award, may be used on other activities or sold. In either case, the federal government shall be compensated.

(1)The current market value or proceeds from the sale is multiplied by the non-federal entity's percentage of participation in the cost of the original purchase, equals the amount compensated to the federal government.

(2)If equipment or supplies are sold, the non-federal entity may deduct and retain from the federal share five hundred dollars or ten per cent of the proceeds, whichever is less, for its selling and handling expenses.

(B)Unused supplies with a total aggregate value of five thousand dollars or less, or items of equipment with a current per unit fair market value of five thousand dollars or less, may be retained, sold or otherwise disposed of with no further obligation to the federal awarding agency.

(C)For the purpose of this rule, the following definitions apply:

(1)"Personal property" means anything other than real property and includes: supplies, materials, computing devices and equipment.

(2)"Equipment" means tangible personal property having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-federal entity for financial statement purposes, or five thousand dollars.

(D)The county agency shall notify the board of county commissioners for disposal of personal property when one of the following apply:

(1)The loss of the personal property was claimed for federal financial participation (FFP);

(2)The personal property is not needed by the county agency for public use; or

(3)The personal property is obsolete or unfit for the use for which the county agency acquired it.

(B)(E)  Once the board of county commissioners is notified by the county agency, it is the board's responsibility to dispose of the assetpersonal property.

(C)(F)  In accordance with section 307.12 of the Revised Code, when the board of county commissioners finds, by resolution, that the county has an assetpersonal property that is not needed for public use or is obsolete or unfit for the use for which it was acquired, disposal options include the following:

(1)An assetPersonal property that has been determined to have no value may be discarded or salvaged;

(2)Scrap metal valued at or less than two thousand five hundred dollars may be discarded or salvaged;

(3)(2) An assetPersonal property with a fair market value under two thousand five hundred dollars, as determined by the board, may be sold by private sale or internet auction, without advertisement or public notification;

(4)(3) An assetPersonal property with a fair market value over two thousand five hundred dollars, as determined by the board, may be sold at public or internet auction or by sealed bid to the highest bidder; and

(5)(4)   A vehicle valued at or less than four thousand five hundred dollars may be donated to a nonprofit organization exempt from federal income taxation for the purpose of meeting transportation needs of Ohio works first and/or prevention, retention, and contingency program participants.

(D)(5) When the county agency notifiesIf the value of the personal property is five thousand dollars or less, the board that an asset is not of immediate need, the board may lease the assetpersonal property to any municipal corporation, township, political subdivision of the state, or a county land reutilization corporation.

Effective: 12/10/2018

Certification: CERTIFIED ELECTRONICALLY

Date: 11/30/2018

Promulgated Under: 111.15

Statutory Authority: 5101.02, 307.12

Rule Amplifies: 5101.02, 307.12

Prior Effective Dates: 02/01/1998, 09/15/1998, 02/18/2007, 02/04/2012