AGO 1996-130.

Case DateFebruary 09, 1996
CourtAlabama
Alabama Attorney General Opinions 1996. AGO 1996-130. 1996-130February 9, 1996Honorable Pat Duncan State Auditor State of Alabama The State Capitol Montgomery, Alabama 36130 State Auditor - State Property - Inventory - Depreciation - Negligence The State Auditor should recover the value of property lost by state officials or employees, and not the "cost price" thereof. The value of property is ascertained by a consideration of various factors including depreciation. The State Auditor may authorize state departments to consider depreciation in determining the value of personal property.Dear Mrs. Duncan: This opinion is issued in response to your request for an opinion from the Attorney General. QUESTION May the State Auditor's Office authorize departments to take depreciation from the value of an item of personal property, stolen or destroyed due to the negligence of a state employee, and for which the employee must make financial restitution to the State of Alabama? FACTS AND ANALYSIS The State Auditor is charged with the responsibility of maintaining personal property accountability for the State of Alabama. Code of Alabama 1975, _ 36-16-8 requires the State Auditor through the Property Inventory Control Division to administer a property control system consisting of inventories of state property by departments, procedures for the appointment of departmental property managers, written receipts for state property by employees in possession of property and biannual verification of inventories. Every state officer and employee is strictly accountable for all personal property assigned to him and in his possession. Whenever a piece of state property is lost and the person entrusted with the property is called upon to pay for it, the question naturally arises as to the extent of his financial responsibility, or rather, how much must he pay? The inventories that are maintained by the various departments contain certain information about each individual piece of property, including the "cost price." Section 36-16-8(1). However, property is not placed upon the inventory unless its "value" exceeds five hundred dollars. Section 36-16-8(1). The Legislature has very plainly distinguished between the value of property and its cost price on the face of _ 36-16-8. Therefore, the Attorney General is of the opinion that the...

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