Internal rules for disposal of long-term tangible assets in the Road infrastructure agency

AFFIRMED BY: ………………

Eng. Stefan Chaikov
Acting Chair of the Management Board of RIA

INTERNAL RULES FOR DISPOSAL OF LONG-TERM TANGIBLE ASSETS IN THE ROAD INFRASTRUCTURE AGENCY

SECTION I. GENERAL PROVISIONS

Art. 1. These rules regulate the procedure for scrapping of obsolete, unnecessary (redundant) or unusable tangible fixed assets, which herein will be referred to as “assets” for short.

Art. 2. (1) The tangible fixed assets are identifiable and non-financial resources, acquired and owned by the Road Infrastructure Agency (RIA). They have:

- Natural-material form;

- They are expected to be used in more than one reporting period;

- They have a materiality threshold of BGN 1,000, as of 01.01.2010. This materiality threshold does not apply to scrapping of vehicles and buildings.

Item 1. The destruction of discarded office equipment (computers, servers, monitors, copiers, printers, scanners, UPS devices, consumables, etc.) is carried out in compliance with the Waste Management Act and the Ordinance on the requirements for placing on the market of electrical and electronic equipment and the treatment and transportation of waste electrical and electronic equipment.

Item 2. The secret (classifying) part of the technical means for automation, for protection of information, classifying devices of digital information and other information carriers of digital secret information shall be destroyed completely.

(2). Disposal of scrap, waste and fragments of ferrous and non-ferrous metals and their alloys, obtained as a result of dismantling or scrapping, is carried out under the terms and conditions of the Ordinance on the procedure for trading in ferrous and non-ferrous metals, adopted by the Council of Ministers Decree No. 316 of 2004, promulgated, SG, issue 105 of 2004.

(3). In order to prevent abuses by using and reporting the discarded assets as regular, they shall be subject to deformation by tearing, burning, breaking, damaging or otherwise in the presence of the scrapping commission in the specialized unit. The resulting usable waste is accounted for, and the same can remain for the needs of the respective Regional Traffic Management or proposed for disposal in accordance with the approved “Internal Rules for the organization of work of the Road Infrastructure Agency in estate and property management – state property transferred to the Agency”. Unsuitable waste is handed over as secondary raw materials to a purchasing organization, selected in compliance with the requirements of Ordinance 7 / 14.11.1997. of the Ministry of Finance, the State Property Act – Art. 64, para 1.

(4). Until the actual scrapping, the assets proposed for scrap shall be kept by the materially responsible person, sealed in a separate room, cash register, chest, etc., and when necessary, handed over to another materially responsible person appointed by the director of a specialized unit, which does not store assets of the same type.

Art. 3. Fixed assets, which have become obsolete, become unusable and unusable due to damage (spoilage, breakage, depreciation, etc.) or wear (wear and tear), incl. buildings and means of transport (regardless of their value).

Art. 4. The scrapping of assets is carried out on an ongoing and periodic basis in accordance with the emerging needs, according to the instructions of the Central Administration of RIA to the respective specialized unit.

Art. 5. (1). By order of the Acting Chair of the Management Board of the Road Infrastructure Agency, a Central Commission for Disposal / CCD / is appointed for the disposal of unusable assets owned by RIA.

(2). Tangible fixed assets are subject to disposal when:

1. They are physically depreciated and unusable;

2. They are morally and physically depreciated, regardless of whether they have expired.

(3) The commission under para 1 ascertains whether the tangible asset has actually become unusable, whether it can be used by another structure in the RIA, to be used as waste or raw material, as well as whether there is evidence of negligent or careless attitude to the proposed for disposal tangible assets.

(4) For the scrapped fixed assets, the Commission shall draw up a protocol, on the basis of examined and approved documents by the specialized units of RIA, meeting the requirements of the present rules and normative documents, which shall be approved by the Acting Chair of the Management Board of RIA or an official from the Management Board authorizes by him / her.

SECTION II. ORDER AND PROCEDURE FOR CARRYING OUT THE DISPOSAL OF ASSETS IN THE CENTRAL ADMINISTRATION AND THE SPECIALIZED UNITS OF RIA

Art. 6. The Protocols drawn up by the Commission, complete with the documents from the Additional Provisions of these rules for disposal, with description of the tangible assets by location, type, quantities and book value, with a cover letter – proposal for disposal, signed by the director of the relevant specialized unit of RIA are sent to RIA - Administrative Service and Coordination Directorate, which after a resolution by the Director of the Directorate are submitted to the Central Commission for Disposal of Unusable Fixed Assets (CCD).

(1) The appointed commissions from the respective specialized unit shall review the condition of the assets and according to the type protocols for disposal shall be drawn up according to a sample of the Ministry of Finance (MoF). The protocols prepared by the Commission contain a description of the tangible assets by location, type, quantities and book value and are signed by the director of the respective specialized unit of RIA. Assets that have not been submitted for review by the Commission may not be included in the disposal protocol. A separate  Protocol for Disposal is issued for each asset, to which the written conclusion is attached. The  protocols for disposal are prepared in 3 copies: one for CCD, the second and the third for the respective specialized unit.

(2) After the receipt of the proposals in the CCD, the directors of the specialized units shall be obliged to notify the CCD of occurred changes in the lists of the proposed fixed assets for disposal.

(3) CCD shall consider and process the received requests for disposal together with protocols for disposal by the commissions on disposal, appointed by the respective directors. The protocols shall be completed with the annexes described in the Additional Provisions of these internal rules.

(4) In case of incomplete documentation of the proposed for disposal fixed assets, the Acting Chair of CCD shall send a letter to the respective specialized unit for supplementing the missing documentation. If the requested documentation is not provided within one month, the request for disposal shall be deemed to have lapsed.

(5) The Acting Chair of the Central Commission for Disposal, after receiving the complete set of documents, shall convene a meeting of the CCD for consideration and decision-making.

(6) The Acting Chair of the Central Commission for Disposal within 2 / two / weeks shall prepare a protocol of the meeting, signed by all members. With a report from the Acting Chair of CCD it is proposed to the Acting Chair of the Management Board of RIA to approve the protocol of CCD, the protocols for disposal of specialized units, accompanied by a draft order of the Acting Chair of the Management Board of RIA for disposal of relevant assets. The draft order is coordinated by the directors of the Administrative Service and Coordination Directorate, Public Procurements and Legal Services – Legal Services Department and BFPP.

(7) In case of approved protocol for disposal  drafted by the CCD, an Order shall be issued by the Acting Chair of the Management Board of RIA for disposal  of the respective assets.

(7.1) The order of the Management Board of RIA, the protocol of CCD and the protocols of the respective specialized units for disposal  of fixed assets shall be returned by letter from CCD to the respective Director of the Regional Road Administration, who in turn is obliged to organize the actual disposal.

(7.2) For the actual disposal  in the Regional Road Administration, if necessary, representatives of the Central  Commission for Disposal and the Central Administration of the RIA, respectively to the SDA, may be sent when cars are scrapped.

(7.3) After the actual disposal, the Commission appointed by the relevant specialized unit fills in a declaration declaring the disposal, describes the method of disposal, the received materials, waste and spare parts, the received secondary raw materials, receipt cash order / RCO /, with which they have entered the treasury, money, etc. The declaration is also signed by Chief Accountant of the Regional Road Administration, respectively of the Central Administration, in confirmation of the funds received in the treasury from the auction of unusable fixed assets, as well as in confirmation of the accrued material waste and spare parts.

(7.4) The declaration under para. 7.3 of these rules shall be sent to the CA / BFPP Directorate / for storage.

(8) In case of disapproval of the  protocols on disposal, the Central Commission for Disposal shall prepare a protocol of the meeting, signed by all members and through a report of CCD it shall be proposed to the Management Board of RIA to decide not to dispose the respective asset, and does not fill in the presented protocols on disposal. Based on the adopted decision of the Management Board, CCD prepares the refusal to the respective specialized unit.

Art. 7. After issuing an Order for disposal of unusable vehicles – registered with the traffic police, the director of the relevant specialized unit or a person authorized by the Acting Chair of the Management Board of RIA in cases involving vehicles used in the CA of RIA, submits an application for deregistration of the motor vehicle with the legally established documents.

Art. 8. (1) No later than 30 days after deregistration, the vehicle designated for dismantling or disposal shall be deregistered and dismantled.

(2) The suitable units, assemblies and parts, as well as those that can be restored, shall be credited to the accountable persons in order to be used for maintenance of other vehicles.

(3) The specialized units of RIA may transmit with acceptance-transfer protocol to each other aggregates, units and parts of dismantled or scrapped motor vehicles, suitable for second use, after a respective request to the Management Board of RIA and a decision of the Management Board of RIA.

(4) The unfit aggregates, units and parts of dismantled or scrapped motor vehicles shall be handed over as secondary raw materials to a purchasing organization, selected in compliance with the requirements of Ordinance 7 / 14.11.1997 of the Ministry of Finance and the “Internal rules for the organization of work in RIA in the management of estate and property – state property, provided to the Agency”.

Art. 9. (1) The dismantled advertising facilities accounted for in the balance of the Regional Road Administration, after presenting the necessary documents, with a report of the director of the specialized unit shall be offered to the Agency for execution of a disposition transaction pursuant to Ordinance No. 7 / 14.11.1997 the “Internal rules for the organization of work in RIA in the management of estate and property – state property, provided to the Agency” for the sale of movable property as advertising equipment.

(2) After a decision of the Management Board of RIA and a procedure under Ordinance No. 7 / 14.11.1997, if the cited advertising facilities have not been sold as such, they shall be discarded in accordance with the present rules.

Art. 10. In case of disposal of assets below the threshold of BGN 1000.00, in the specialized units a protocol for disposal shall be drawn up by a special commission appointed by an order of the director, indicating the reasons and evidence for the disposal. The protocol is approved by the director of the Regional Road Administration and on its basis the assets are written off from the balance sheet with their book value. These protocols are not considered by the Central Commission for Disposal.

Art. 11. For disposal of assets below the threshold of BGN 1000.00 in the Central Administration of RIA, a disposal protocol shall be drawn up by a special commission appointed by order of the Acting Chair of the RIA Board, indicating the reasons and evidence for the disposal. The proposal for disposal is through a joint report of the BFPP and the Administrative Service and Coordination Directorate to the Management Board of RIA, at the suggestion of the materially responsible person who has an order for these competencies / by job description /.

The protocol is approved by the Director of BFPP and on this basis the assets are written off from the balance sheet with their book value. These protocols are not considered by the Central Commission for Disposal.

Art. 12. The documents on the disposal must be legible. The information in them must be written clearly and accurately by filling in all the details. Scratching, erasing, correcting and staining the text and figures are not allowed. Wrong records are certified by the signature of the accountant in charge of the operation.

Art. 13. The officials who drew up and signed these documents shall be responsible for the accuracy of the data in the documents and for their correct compilation and formatting, and for the legality and expediency of the business operations – the officials who ordered their preparation.

Art. 14. In case of non-observance of the indicated instructions, the respective officials shall bear administrative responsibility.

ADDITIONAL PROVISIONS

§I. Necessary documents for submission to the Central Commission for Disposal:

• Ownership document / Acts of State Property, car registration document, etc./;
• Extract from accounting accounts – the AJUR software;
• Order of the Commission of the specialized unit for establishing the condition of the building / property;
• Protocol of the Commission for the condition of the building /property/vehicle with a detailed description of the same;
• disposal protocols sample of the Ministry of Finance / – 3 copies – original, signed by all members of the Commission appointed by the director of the specialized unit, signature of the director and seal of the relevant specialized unit
• Photographic material;
• Order of the municipality for disposal of the building under Art. 195 para 6 of the Spatial Development Act / cases for disposal of buildings /;
• Request for disposal from the director of the specialized unit with a proposal on the method of disposal.

1. For disposal of vehicles, construction machinery and equipment with registration certificate:

• Order of the commission of the specialized unit for establishing the condition of the property – copy;
• Protocol of the Commission on the condition of the building/property/vehicle with a detailed description of the same
• Protocols on the disposal – 3 copies – original, signed by all members of the Commission appointed by the director of the specialized unit, signature of the director and seal of the relevant specialized unit;
• Vehicle registration coupons – copy;
• Excerpt from the accounting books – AJUR – written by the chief accountant of the respective specialized unit;
• Protocol for dismantling the vehicle – 2 copies – original;
• Photos.

2. For disposal of Standard Production Output, advertising facilities, etc .:

• Order of the Commission of the specialized unit for establishing the condition of the property – copy;
• Protocol of the Commission on the condition of the building/property/vehicle with a detailed description of the same
• Protocol with a decision of the Management Board of RIA for disposal of advertising facilities;
• Protocols on the disposal – 3 copies – original, signed by all members of the Commission appointed by the director of the specialized unit, signature of the director and seal of the relevant specialized unit;
• Excerpt from the accounting books – AJUR – written by the chief accountant of the respective specialized unit;
• Photos.

3. Disposal of buildings:

• Order of the Commission of the specialized unit for establishing the condition of the building – copy;
• State Property Act (SPA) and sketch;
• Protocol of the Commission on the condition of the building/property/vehicle with a detailed description of the same
• Protocols on the disposal – 3 copies – original, signed by all members of the Commission appointed by the director of the specialized unit, signature of the director and seal of the relevant specialized unit;
• Excerpt from the accounting books – AJUR – written by the chief accountant of the respective specialized unit;
• Photos.
• Prescriptions from the Municipality;
• Reasoned request for demolition.

§ 2. The Central Commission for Disposal, under the methodological guidance of the Property Management and Defense Mobilization Preparation Department, after researching and preparing the documents received from the specialized units, prepares proposals to the Management Board of the Agency related to disposal of property and buildings, incl. and vehicles subject to these internal rules.

§ 3. The Central Commission for disposal, under the methodological guidance of the Property Management and Defense Mobilization Preparation Department prepares notification letters to the specialized units in connection with the implementation of the decisions of the Management Board for disposal of property, buildings and vehicles, according to the adopted procedure in these rules.

§ 4. The implementation of these Internal Rules shall be assigned to the Director of the Budget, Finance and Project Payments Directorate and to the Administrative Services and Coordination Directorate.

§ 5. The internal rules have been approved by the Management Board of the Road Infrastructure Agency with a decision of 30.06.2014 of Protocol No. 8855/14 on the grounds of Art. 34, item 1 and item 2 of the Rules for the structure, activity and organization of work of the Road Infrastructure Agency.

§ 6. The internal rules are prepared on the basis of Order РД-11-573 / 02.06.2014 of the Acting Chair of the Board of RIA and enter into force on the date of their approval.

COMPOSITION

A COMMITTEE COMPRISING:

Acting Chair: arch. Boiko Videnov, Deputy Head of the Management Board of the Defense and Mobilization Training in Administrative Service and Coordination Directorate

Members: Valeri Zahariev – Chief Legal Adviser of the Administrative Service and Coordination

                  Petyo V. Tsolov, Chief Inspector at the Administrative Regulation and Service

                  Galina Lozanova, head specialist in BFPP

                  Rositsa Ancheva, Chief Expert in Administrative Service and Coordination, Acting Chair of CCD

                  Dimitar Petrov, legal adviser to Public Procurements and Legal Service

                  Irina Draganova – Chief Expert in the Administrative Service and Coordination