Three Stages, Different Evidence
An authorized disposal decision permits a defined action within its conditions. Completion evidence records what actually happened. A register update records the resulting position. One cannot substitute for the other two.
| Stage | Who Acts | Evidence | What It Does Not Prove |
|---|---|---|---|
| Authorization | Role with actual delegated authority | Decision identifying the asset, method, recipient where relevant, conditions and authority | That the permitted action happened or every condition was satisfied |
| Disposal event | Authorized responsible parties | Evidence identifying the actual asset and transfer, sale or destruction event as applicable | That a different asset or method was authorized, or records were updated |
| Record update | Authorized asset and finance record owners | Dated update linked to the event and decision, retaining exceptions | That entry date is the event date, or that an unsupported event was valid |
This table is an original evidence-reading aid, not a disposal procedure or accounting-entry instruction.
A Fictional Timeline
All people, documents and identifiers here are invented. Written delegation expressly authorizes the finance lead to approve this proposed donation, subject to verified title, restrictions and exact asset identity.
- November 3, 2026: the lead approves donating printer A-0377, serial ending 83, to Hillside School.
- November 10: a signed handover receipt lists serial ending 88.
- November 17: the asset register is marked “disposed.”
The intervals are 7 days, 7 days, and 14 days from decision to update. They describe the fictional chronology, not required time limits.
The Identity Exception Remains
The receipt and decision identify different serial endings. A signature does not resolve that difference. The file does not demonstrate that the approved printer was handed over or that a different printer was covered by the decision. The “disposed” entry cannot repair that gap.
The actual delegated asset and finance owners verify identity against the decision, item and receipt, establish title and restrictions, and seek confirmation from authorized recipient roles or qualified advisers. They preserve the discrepancy until supported evidence resolves it. They cannot simply declare the second serial authorized or silently rewrite the receipt.
Entry Date Is Not Event Date
November 17 records when this register was changed. It does not replace November 10 as the claimed handover date, validate the handover or justify backdating. Finance determines any actual accounting treatment from the controlling evidence and rules. No valuation, tax treatment or journal is supplied here.
For a device holding information, refer preservation and sanitization questions to the qualified IT/data owner. Deleting files or signing a receipt supplies no assurance of sanitization. This page gives no erasure or destruction technique.
Source Scope and Related Work
CC8 section 8.1, November 2024, concerns England and Wales charity controls. UNFPA's June 2026 policy, paragraphs 107-109, distinguishes institutional disposal roles and grounds. GWSCPA's April 2023 guidance discusses approval and records; NCVO's July 2023 guidance concerns charity closure. NIST SP 800-88 Rev. 2's abstract, September 2025, supports a sensitivity-based sanitization referral only. Checked November 1, 2026; no institutional thresholds or permissions are adopted.
The grant closeout checklist addresses the separate wider duties record.