Writing Off State Inventory

MANSARPRAS TASKS MEETING 10 WRITING OFF STATE INVENTORY QUESTION: 1. What is the meaning of writing off state inventory? 2. What is the purpose of writing off school inventory items? 3. What are the conditions for writing off state inventory items? 4. How is the write-off of school inventory items carried out? 5. How is the write-off of state inventory items reported? ANSWER: 1. Write-off of State Property (BMN) is the final activity of the implementation of BMN management, as an effort to clean up BMN bookkeeping and reports from records of BMN that are no longer under the control of the property manager/goods user/property user's authority by always paying attention to the principles in BMN management. Removal of BMN is the act of removing BMN from the list of goods by issuing a decision from an authorized official to free the goods user and/or the proxy of the goods user and/or the goods manager from administrative and physical responsibility for the goods under their control. 2. Elimination of facilities and infrastructure is an activity to free facilities and infrastructure from applicable liability for justifiable reasons. There are four purposes for writing off school inventory items, including the following: • Prevent or at least limit the loss/waste of maintenance costs for facilities and infrastructure that are in a deteriorating condition, excessive or damaged and can no longer be used • Lighten inventory execution workload • Free the room from the accumulation of items that are no longer used • Freeing goods from work management responsibilities 3. Based on the document on Procedures for Implementing the Abolition of State Property owned by the Indonesian Ministry of Finance regarding procedures for the implementation, use, utilization and transfer of state property, there are several requirements for the write-off of state property. The following are the requirements for the removal of state property other than land and/or buildings: a. Meet technical requirements • Physically the item cannot be used because it is damaged, and it is not economical to repair it • Technically goods can no longer be used due to modernization • The goods have exceeded their usable time limit/expired • Goods experience changes in specifications due to use, such as eroding, wear and so on • Reduction of goods in weight/size due to use/shrinkage in storage/transportation b. Fulfill economic requirements, namely it is more profitable for the state if the goods are removed, because the operational and maintenance costs of the goods are greater than the benefits obtained; or c. Goods are lost, or there is a shortage of treasury or loss due to the death of animals or plants. 4. There are two types of write-offs, namely write-offs through auction and write-offs through destruction. The following are the procedures for eliminating or implementing the process of eliminating school facilities and infrastructure, namely: a. Write-off of inventory items by auction • Formation of a sales committee by the head of the education service • Carry out the auction process • Participate in auction events • Preparation of "auction minutes" by the auction office stating the names of the items and the condition of the items being auctioned • Payment of auction money deposited into the state treasury no later than 3 days • Auction and other costs are borne by the buyer • Through the intermediary, the auction committee carries out sales through the state auction office and deposits the proceeds into the local state treasury b. This type of write-off is the write-off of inventory items which is carried out by taking into account destruction factors in terms of money. Therefore, deletions are made with careful planning and a notification letter is made to the superior stating the items to be removed. Here are the procedures: • Formation of an abolition committee by the education office • Before goods are written off, it is necessary to select goods every year at the same time as estimating needs • The committee conducts research on items to be removed • The committee prepares minutes • After conducting sufficient research, the items proposed for elimination are in accordance with the Decree and witnessed by local government officials and the police, their destruction will be carried out by the work unit concerned by burning, burying and so on. • Submit the minutes to superiors/ministers so that a decision to delete them is issued • The principal then deletes the item from the master book and inventory class book with the number and date of the deletion decree. 5. The reporting stage for the implementation of deletion is that changes to the list of users and/or list of goods authorized by users as a result of the transfer must be included in the semi-annual report and annual report of users of goods and/or authorized users of goods.