Section R2-15-305. Lost, Stolen, or Destroyed Nonexpendable Mate- rials (Capital Assets)

A.      A state governmental unit shall immediately report theft of nonexpendable materials to the appropriate law enforcement agency.

B.       Within 10 days after discovery, a state governmental unit shall report lost, stolen, or destroyed nonexpendable materials to the General Accounting Administrator. Based upon results of an investigation, the General Accounting Administrator may authorize the unit, in writing, to delete the missing nonexpend- able materials from any internal inventory report and the AFIS Fixed Asset Subsystem (FAS). If materials are deleted from the inventory and subsequently located, the unit shall again list the materials in any internal inventory report and on the FAS.

Historical Note

Adopted as an emergency effective January 1, 1985, pur- suant to A.R.S. § 41-1003, valid for only 90 days (Supp. 84-6). Emergency expired. Permanent rule adopted effec- tive April 3, 1985 (Supp. 85-2). Transferred from R2-7-

805  (Supp. 91-3). Amended effective April 2, 1993 (Supp. 93-2). Amended by final rulemaking at 10 A.A.R.

3267, effective September 24, 2004 (Supp. 04-3).