Property plant and equipment includes -

(a) office equipment and furniture;

(b) computing hardware and networks;

(d) scientific and industrial equipment;

(e) land;

(f) buildings;

(g) other infrastructure.

(Financial Instructions 2005 s(3))

(Financial Instructions 2005 s(54-59))

PROFORMA FINANCE MANUAL 2005

Physical assets provide a vital resource base that supports the delivery of outputs by the agency. Therefore it is important to ensure that:

§ assets are safeguarded and properly maintained;

§ assets are used for official purposes only;

§ all assets held by the agency are used efficiently.

The policies and procedures in this Part assign particular responsibilities to:

§ the Deputy CEO;

§ the Accounting Head;

§ Office Managers;

§ the accounts officer.