Implementation of State of New Mexico’s Manual of Procedures PSAB Supplement 12 Capital Assets by a Southern New Mexico School District in Disposal of E-Waste in the Post COVID 19 Environment

The COVID-19 pandemic has caused diverse social, economic, and political challenges. The particular challenge that was the focus of this study is the upsurge in electronic use and consequent upsurge in electronic waste. This was caused by the implementation of online instructional delivery processes during Covid-19 (Ermakova, 2021), the switch to home offices (Adejumo & Oluduro, 2021) and the fact that school districts have directed massive financial investments to instructional technology (Baldé & Kuehr, 2021). This trend of heightened e-waste generation is likely to continue (Jiang et al., 2021). I used a qualitative approach to address the two research questions. RQ1 How do the current Southern New Mexico School District and New Mexico State Surplus Disposal Policies promote the responsible disposal of Chromebooks, iPads, teacher laptops, modems, projects, interactive boards, and other electronic equipment that were purchased for student and teacher use during the pandemic? RQ2: How does the implementation of the State of New Mexico’s Manual of Procedures Public School Accounting and Budgeting Supplement 12 Capital Assets a southern New Mexico Independent School District lead to the ethical and responsible disposal of e-waste in the post-COVID19 pandemic environment? The results for RQ1 were that the current school district and state surplus disposal policies encourage erasure of personal information and that the current school district and state surplus disposal policies require inventory of the e-waste materials. The results for RQ2 were that the implementation of the procedures leads to the ethical and responsible disposal of e-waste. The findings of this study have significant implications for the field of e-waste management, especially in the context of educational institutions. This study marks a step forward in the understanding of e-waste management in educational settings, providing a foundation for continued exploration and improvement in this critical field. The implications of the current study are broad, affecting various sectors and levels of society. The study contains valuable insights for individuals, communities, organizations, and policymakers to enhance e-waste management practices. Adopting these practices will contribute to environmental sustainability and ensure alignment with global efforts to mitigate the ecological impacts of technological waste.