ACCOUNTING FOR PROPERTY DISPOSITION - LOST, STOLEN, OR DESTROYED PROPERTY - 8643
Agencies/departments will prepare a Property Survey Report form, STD. 152 whenever property is lost, stolen, or destroyed. The agency/department will adjust its property register and asset accounts to remove the asset and any accumulated depreciation. See SAM section 8641, Sale of Property, for treatment by fund classification. Agencies/departments should retain the Property Survey Report as documentation. The report will contain:
- A description of the events.
- Precautions to be taken to prevent repeat situations.
- A statement that the California Highway Patrol has been notified (Government Code section 14613.7) using an STD.99, Report of Crime or Criminally Caused Property Damage on State Property.
Agency/Department Action
Report losses of state property due to fraud or embezzlement to the Department of Finance, Office of State Audits and Evaluations, and the California State Auditor’s Office. See SAM section 20080.
Employees will be charged with any loss and damages to state property due to their negligence or unauthorized use.
Agency/department management must promptly investigate incidents involving loss, damage, or misuse of information assets. Agencies/departments shall immediately notify the California Highway Patrol upon discovery of all Information Technology security incidents and computer-related crimes. See SAM sections 5340.1-5340.4.
Each agency/department having ownership responsibility for information must complete an incident report to the California Information Security Office within ten working days of becoming aware of an incident involving the theft of such information, including information stolen in conjunction with the theft of a computer or data storage device. The report should be submitted through the California Compliance and Security Incident Report System (Cal-CSIRS).