Equipment Management for Business Units

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​Procedure relating to the treatment of equipment within Education Queensland’s Business Units.​


The Department of Education and Training is committed to ensuring that a suitable equipment management system operates within business units for important departmental assets and equipment. 

The department’s equipment management system includes:

  • documented acquisition and recording processes
  • equipment management processes including stocktake and loan of equipment
  • appropriate disposal and write-off process.

Business units record portable and attractive items - items which are susceptible to theft or loss because of their size and appeal (e.g. Mobile Phones, DVD Player) Or ($500 to $5,000) and capital assets (Over $5,000) on the Department of Education and Training SAP Asset Register. Records include information regarding acquisition, transfer, loan of equipment, and disposal.

An equipment replacement plan is prepared to facilitate periodic replacement of equipment which:

  • is a five year plan
  • covers all items of capital assets and higher cost portable and attractive equipment (eg. computers)
  • is updated every year
  • is consulted in the budget development process.

Equipment is disposed of by:

  • transferring to a school, other business unit or other organisations
  • selling, as trade-in, or by dumping
  • writing-off equipment: under warranty, beyond economic repair, stolen, or missing.

Equipment management also involves dealing with issues of fraud, private and or unofficial use of equipment, conflicts of interest and misuse of resources.

Stocktakes are undertaken annually to assist in identifying assets that need replacing, are missing, or are obsolete.​


Business Unit Managers

  • Properly maintain an equipment register for new equipment with a value in excess of $500.00 using the SAP Asset Register including:
    • new acquisitions
    • donations from community organisations via Department of Education and Training projects
    • transfers from schools or other business units.


  • ​Ensure proper equipment control measures including:
    • maintenance of an equipment loan register and review of long term loans
    • authorised and maintained supporting documents for all acquisitions, transfers, loans (EQ11), disposals (including transfers to external organisations) and write-offs (EQ13), of equipment
    • retaining records as per Records Management for Central and District Offices
    • conducting an annual stocktake of equipment
    • reviewing equipment management practices and data
    • preparing a replacement plan
    • ensuring equipment is kept secure and protected from loss, including marking equipment clearly and permanently with an asset number
    • ensuring local safe​ty instructions are issued relating to use, storage, and movement of equipment where applicable.  Apply and maintain warning signs and labels where required.
  • Ensure proper disposal of equipment including:
    • approving the disposal of any items of equipment with written down value less than $1,000
    • approving the write-off of any item of equipment with a written down value less than $1,000
    • ensuring the appropriate disposal of equipment for business unit locations officially closed and or permanently vacated or vacated for an extended period.
  • Ensure equipment is used for official purposes only.
  • Acquire equipment through a lease in accordance with Leasing in the Queensland Public Sector Policy Guidelines.

Fixed Assets Team, Finance Branch

  • Provides advice on equipment management issues.
  • Coordinates business unit stocktake.
  • Records all returns on database.
  • Notifies business units with outstanding stocktakes non-compliance.
  • Escalates non-completion of stocktakes to department senior management and internal audit.

Online Resources

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Attribution CC BY

Accountable Equipment is equipment valued at $500.00 or more for Business Units. This includes both capital assets (previously known as reportable equipment) and portable and attractive items (previously known as non-reportable equipment). This equipment is subject to an annual stocktake.

Acquisition Cost is usually the cost of a piece of equipment plus freight and installation. In the case of donated items a fair value should be estimated, taking into account age, condition and value of similar items.

Asset Number is a unique numerical identifier, which is allocated to all accountable equipment. This number is based on a SAP automatically generated Asset Master Record number for Business Units upon asset acquisition.

Capital Assets are defined as any non-consumable item that has the capability of yielding a service benefit to Department of Education and Training for more than one year, has an acquisition cost of $5,000.00 or more (previously known as reportable equipment) and is recorded in Department of Education and Training's central register. A capital asset is called a fixed asset in the Financial Management Practice Manual.

Depreciated value is the acquisition cost less accumulated depreciation or expired useful life of the asset.

Depreciation is the cost of an asset allocated over the asset's useful life.

Disposal is the physical removal of the asset from the premises.

Equipment is defined as any non-consumable item that has the capability of yielding a service benefit to Department of Education and Training for more than one year (that may include capital assets and portable and attractive items) and is not otherwise defined as land, buildings or infrastructure.

Equipment Register is the SAP Asset Register used by Business Units.

Financial and Administration Delegations is a manual of applicable financial delegations of authority to approve various expenditure. The manual defines the levels of expenditure limits and the levels of financial delegate approvals required.  For external internet users, this content is not yet currently available. For internal intranet users, the Financial Delegation Manual are available on the intranet.

Financial Management Practice Manual (FMPM) is the department’s interpretation of the governing legislation and subordinate legislation to provide a framework to discharge the required corporate governance obligations.  The policies within the FMPM provide a high-level policy framework to guide employees in conducting the business of the department.  For external internet users, this content is not yet currently available.  For departmental employees, the Financial Management Practice Manual (DET employees only) is available on the intranet.  is available on the intranet. 

Fraud is the use of deceit to obtain an advantage or avoid an obligation. Further, fraud is criminal deception, and/or the use of false representation to gain an unjust advantage.

Gifts and Donations mean any gift of property and in relation to equipment is referred to as a 'reportable gift'. The term includes valuable items of property whether of a personal nature or otherwise (e.g. ornate or precision display items such as clocks, furniture, figurines, works of art and other items of enduring value including jewellery and personal items containing precious metals or stone or fine art work).

Minor Equipment is a category of equipment, non-consumable in nature, which is valued at less than $500.00 for Business Units.

Motor vehicles include passenger motor vehicles and commercial motor vehicles, such as sedans, wagons, buses, 4 wheel drives, vans, utes other passenger vehicles, trucks and tractors.

Net Book Value (or carrying amount) is the acquisition cost less accumulated depreciation.

Official Premises include:

  • government-owned premises;
  • government-leased premises;
  • private or community-owned premises used for official Department of Education and Training business or functions, for which specific prior approval has been obtained; and
  • for field officers or any other type of officer who do not have an official daily headquarters, whilst carrying out Department of Education and Training duties, the particular officer's home, motor vehicle, or wherever he or she is residing.

Operating lease is a lease under which the lessor effectively retains substantially all the risks and benefits incidental to ownership of the leased property. Items subject to this type of lease are not assets of the lessee.

Portable and attractive items (previously classed as Non Reportable) is accountable equipment, excluding furniture and fittings, Which items  are: susceptible to theft or loss because of their size and appeal (e.g. Mobile Phones, DVD Player) Or which has an acquisition value of less than $5,000.00 and valued at $500.00 or more for business units.

Resource Replacement Scheme is part of Department of Education and Training's risk management and security strategy. The scheme operates as a managed fund to provide compensation to schools and other educational locations for loss of certain resources as a result of theft and vandalism (due to break and enter), fire and natural causes such as flood. For more information, refer to Resource Replacement Scheme.

Responsible Officer is the officer in each operational unit who typically has management authority over the unit and therefore is responsible for the implementation of this policy. Such officers include: principals, managers and supervising project officers.

SAP Asset Register is a component of SAP ECC, which is Department of Education and Training's financial and accounting software. This register contains the central register, which holds records on all capital assets in schools and accountable equipment in Business Units.

SAP Training Manuals are the SAP training materials available for corporate business unit users in using the SAP ECC financial system.  For external internet users, this content is not currently available.  For departmental users, the SAP Training Manuals (DET employees only)are available on the intranet. For more information, contact SAP Support Unit on 3235 9968.

Stocktake is the regular or ad-hoc physical counting of equipment and reconciliation of the count with equipment register balances.

Value Adding is the process of increasing the value and useful life of an asset when additional components are installed.

Write-off is concerned with recording and approving the loss of an asset because it is missing or has been stolen etc.

Written down value (or carrying amount) is the acquisition cost less accumulated depreciation or expired life (months)/total life (months) x cost. For example a computer costing $5,000 has a life of 5 years (60 months) and the written down value after 4 years (48 months) is calculated thus: 48 months/60 months x $5,000 = $4,000, therefore written down value is $5,000 - $4,000 = $1,000.