Our agency purchased equipment using federal education funds, and the equipment is now outdated and of no use. Can we dispose of it, and if so, how do we document that?

The requirements for disposing of equipment used for federal activities have changed with the implementation of the new Uniform Grants Guidance (2 CFR 200).  Specific information is provided in section 200.313, paragraph (e).  However, all agencies must still maintain a detailed inventory of equipment as outlined in paragraph (d) which includes information regarding its acquisition, transfer to another program or disposal.