2. “All resources of the government shall be managed,
expended or utilized in accordance with law and
regulation, and safeguarded against loss or
wastage through illegal or improper disposition,
with view to ensuring economy, efficiency and
effectiveness in the operation of the government
2
2
It is a state policy that
3. ASSETS
▰ Are resources with economic value controlled by an
entity as a result of past events, and from which
future economic benefits or service potential are
expected to flow to the entity.
3
4. ASSET CLASSIFICATION:
▰ Inventory - consumable supplies and materials.
▰ Semi-expendable Property - Tangible items below the capitalization
threshold of P15,000 in which the issuance is covered by ICS.
▰ Property, Plant & Equipment - are long-term tangible assets with a
capitalization threshold of 15K and above where its issuance is covered
by PAR. - 4
6. INVENTORY CUSTODIAN SLIP
▰ a form used by the Supply and/or Property Custodian to
issue tangible items amounting to less than P15,000 to
end-user to establish accountability over them
▰ The ICS shall be prepared in two (2) copies distributed as
follows:
▰ Original – Supply and/or Property Division/Unit
▰ Copy 2 – Recipient or end-user of the inventory
6
Appendix 59
7. Quantity Unit
Amount
Description
Inventory Item
No.
Estimated Useful
Life
Unit Cost Total Cost
1 piece 12,500.00 12,500.00 Printer, EPSON L360, SN: XCF23556567-065 ES-PR-0001 3 yrs
2 piece 800.00 1,600.00 Calculator, 12 digits, battery-operated ES-CL-0002 3 yrs
x-x-x
Received from: Received by:
JUAN M. DELA CRUZ MARIA B. AGUANTA
Signature Over Printed Name Signature Over Printed Name
School Property Custodian Teacher-1
Position/Office Position/Office
November 15, 2021 November 15, 2021
Date Date
Appendix 59
INVENTORY CUSTODIAN SLIP
Entity Name: (Name of School and District)___
Fund Cluster : _____________________________ ICS No : 2021-1115-0034
8. PROPERTY ACKNOWLEDGEMENT RECEIPT
▰ shall be used in the Supply and/or Property Division/Unit to
record the issue of PPE to end-user. It shall be maintained by
fund cluster. It shall be renewed every three years or every
time there is a change in custodianship/user of the property.
▰ The PAR shall be prepared in two (2) copies distributed as
follows:
▰ Original – Supply and/or Property Division/Unit for file
▰ Copy 2 – Recipient or end-user of the property 8
Appendix 71
9. Quantity Unit Description
Property
Number
Date
Acquired
Amount
1 unit Printer, EPSON L3110, SN: XEF34564-995 IT-2021-1009-019 November 11, 2021 15,800.00
1 unit Laptop, HP, Cori7, SN YGR697698-9495 IT-2021-1013-017 November 11, 2021 65,000.00
x-x-x
Received by: Issued by:
MARIA B. AGUANTA JUAN M. DELA CRUZ
Signatue over Printed Name of End User Signatue over Printed Name
Teacher-1 District/ School Property Custodian
Position/Office Position/Office
November 11, 2021 November 11, 2021
Date Date
Appendix 71
PROPERTY ACKNOWLEDGMENT RECEIPT
Entity Name : _______(Name of School/ District)
Fund Cluster: ______________________________________ PAR No.: 2021-11-0025
10. STOCK CARD (SC)
▰ is a form used in the Supply and/or Property Division/Unit for each
type of supplies to record all receipts and issues made. It shall be
maintained by fund cluster.
▰ transactions shall be posted promptly from source documents
10
Appendix 58
11. Item : PAPER MULTICOPY Stock No. : CS-2Qtr-001
Description :
A4, subs. 20
Re-order Point : 10 reams
Unit of Measurement ream
Date Reference
Receipt Issue Balance
No. of Days to Consume
Qty. Qty. Office Qty.
June 7, 2021 P.O. (no. specified) 50 50
June 9, 2021 5 Mr. A 45 5
June 13, 2021 6 Ms. B 39 3
July 7, 2021 2 Mr. B 37 1
August 28, 2021 28 Mr. C 9 2
Sept 2, 2021 P.O. (no. specified) 50 59
Sept. 28, 2021 3 Mr. A 56 5
Oct 5, 2021 5 Ms. B 51 3
Oct 15, 2021 2 Mr. B 49 1
Nov. 9, 2021 10 Mr. C 39 3
and so on
Appendix 58
STOCK CARD
Entity Name: (Name of School/District) Fund Cluster: _________________
12. PROPERTY CARD (SC)
▰ shall be maintained in the Supply and/or Property Division/Unit for each
class of PPE. The Supply and/or Property Custodian shall record promptly
the acquisition (based on the IAR and other supporting documents),
issue/transfer/disposal and the description/information about the asset.
▰ the report on the physical count of the PPE shall be reconciled with the PCs
every year and any discrepancies should be immediately verified and
adjusted.
12
Appendix 69
13. Property, Plant and Equipment : LAPTOP
Property Number: 2021-04-0002
Description :
ACER SPIN 5 (Acer SP513-53N Two -in-One Convertaible (Touch) Intel Core i5 8265U Base Speed 1.6GHz. Turbo Speed 3.9GHZ 6MB Cache, 16GB onboard
DRR4 system memory 13.3" display with IPS. Full HD LED Backlit TFT LCD, 256GB SSD, SD Card Reader with: wireless mouse, mousepad, external, 1TB
HHD, headset and bag - SN: NXHVPSP00103100A806600
Date Reference/
PAR No.
Receipt Issue/Transfer/ Disposal Balance Amount Remarks
Qty. Qty. Office/Officer Qty.
April 27, 2021 2021-04-0012 1 1 Maria B. Aguanta 0 32,500.00 Good condition
x-x-x
Appendix 69
PROPERTY CARD
Entity Name : (School/ District) Fund Cluster: ______________________
14. Inspection and Acceptance Report (IAR)
▰ The IAR is a report submitted by the Inspection
Officer/Committee and the Supply and/or Property
Custodian on the inspection and acceptance, respectively, of
the purchased supplies/goods/equipment/property.
▰ The Inspection Officer/Committee shall sign, specify the date
of inspection, and put a check “” mark the “Inspection”
portion of the IAR, indicating that he/she has inspected,
verified and found in order the items delivered as to quantity
and specifications 14
Appendix 62
15. Inspection and Acceptance Report (IAR)
▰ The Supply and/or Property Custodian shall acknowledge receipt
of the items by indicating in the “Acceptance” portion of the IAR,
his/her name, signature, date of acceptance, and a check “”
mark whether the delivery is complete or partial as to
quantity(specify quantity received, if partial).
▰ The IAR shall be prepared in four (4) copies distributed as follows:
▻ Original – Supplier to be attached to the DV.
▻ Copy 2 - Acctg. Div. Unit
▻ Copy 3 - Inspection Officer/Committee
▻ Copy 4 - Supply/and/or Property/Division Unit file 15
Appendix 62
16. 16
Supplier : PAGADIAN MANHATTAN ENTERPRISES IAR No. : 2020-11-00005
PO No./Date : 2021-1120-0035/ November 20, 2020 Date : November 28, 2020
Requisitioning Office/Dept. : (DepED-Name of School) Invoice No. : 000245
Responsibility Center Code : _______________________________ Date : November 28, 2020
Stock/
Property No.
Description Unit Quantity
1 Printer, 3-in-1 unit 1
2 Photopaper, A4, pack of 10s pack 10
3 Puncher piece 2
4 Paper Multicopy, long, subs. 20 ream 4
5 Deodorant cake, big piece 5
x-x-x
INSPECTION ACCEPTANCE
Date Inspected : ________________________ Date Received : _____________________
Inspected, verified and found in order as to quantity and
specifications
Complete
Partial (pls. specify quantity)
____________________________________________ ___________________________________
Inspection Officer/Inspection Committee Supply and/or Property Custodian
Appendix 62
INSPECTION AND ACCEPTANCE REPORT
Entity Name : (DepED-Name of School/District) Fund Cluster : ___________
17. Report on the Physical Count of
Inventories (RPCI)
▰ Shall be used to report the physical count of supplies by type
of inventory such as Office Supplies Inventory; Accountable
Forms Inventory; Medical, Dental and Laboratory Supplies
Inventory; Food Supplies Inventory, etc. which are owned by
the agency/entity as at a given date. It shows the balance of
inventory items per card and per count and
shortage/overage, if any. These include the semi-
expendable property wherein the issue is covered by ICS.
17
Appendix 66
18. ▰ The report shall be prepared in four (4) copies and certified
correct by the Inventory Committee, approved by the Head of
Agency or his/her authorized representative, and verified by
the COA Auditor. This shall be distributed as follows:
18
Appendix 66
Report on the Physical Count of
Inventories (RPCI)
19. 19
Appendix 66
Report on the Physical Count of
Inventories (RPCI)
▰ The report shall be submitted to the COA Auditor
concerned not later than July 31 and January 31 of each
year for the first and second semesters, respectively. (cut-
off period is June 30 and December 31, respectively)
20. Article Description Stock Number Unit of Measure Unit Value
Balance Per
Card
On Hand Per
Count
Shortage/Overage
Remarks
(Quantity) (Quantity) Quantity Value
Ink HP, #35A cartridge 4,990.00 5 5 - - In the District/ School Stock Room
Ink HP, #85A cartridge 4,990.00 4 45 - - In the District/ School Stock Room
Paper Multicopy A4, substance 20 ream 220.00 5 5 - - In the District/ School Stock Room
Signing Pen Blue, 0.7mm box 350.00 4 3 1 350.00 In the District/ School Stock Room
x-x-x
Certified Correct by: Approved by: Verified by:
(Member, District/ HS
Inspectorate Committee)
(Member, District/HS Inspectorate
Committee)
Signature over Printed Name of Head of
Agency/Entity or Authorized Representative
Signature over Printed Name of COA
Representative
Chairman, District/HS
Inspectorate Committee
Appendix 66
REPORT ON THE PHYSICAL COUNT OF INVENTORIES
OFFICE SUPPLIES INVENTORY
(Type of Inventory Item)
As of June 30, 2022
Fund Cluster : ________________________________
For which , District Supervisor/ HS Principal , DEPED- , is accountable, having assumed such accountability on ________________
. (Name of PSDS/Principal) (Designation) (Mane of District/School) (Date of assumption)
21. ▰ shall be used to report on the physical count of PPE by type
such as land, land improvements, infrastructure, building
and other structures, machinery and equipment,
transportation equipment, furniture, fixtures and books, etc.
which are owned by the agency. It shall be prepared yearly by
fund cluster. (Threshold amount: P15,000.00 and above)
21
Appendix 73
Report on the Physical Count for Property,
Plant and Equipment (RPCPPE)
22. ▰ This shall be prepared in four (4) copies distributed as follows:
▰ It shall be submitted to the Auditor concerned and Accounting Division/Unit not
later than January 31 of each year.
22
Appendix 73
Report on the Physical Count for Property,
Plant and Equipment (RPCPPE)
COA Auditor, through the Accounting Division/Unit
Accounting Division/Unit
Supply and/or Property Division/Unit
Inventory Officer/Committee
Original –
Copy 2 –
Copy 3 –
Copy 4 –
23. ARTICLE DESCRIPTION
PROPERTY
NUMBER
UNIT OF
MEASURE
UNIT
VALUE
QUANTITY QUANTITY SHORTAGE/OVER
AGE
per per REMAKS
PROPERTY
CARD
PHYSICAL
COUNT Quantity Value
Aircon Unit Single Split Type, (3HP) In
OE-2021-12-
0001
unit 80,000.00 1 1 - - Maria B. Aguanta
Aircon Unit
Split-type Aircon, Model: FTN50AXVLA,
2HP, SN: K003295
OE-2021-08-
0012
unit 38,000.00 1 1 - - Myrna P. Cabarun
Camera 50-530 lens for High End Mirrorless Cam
OE-2021-12-
0002
unit 16,920.00 1 1 - - Alex S. Namtos
Camera
18-55 mm Lens for HighEnd Mirrorless
Cam
OE-2021-12-
0003
unit 25,900.00 1 1 - - Vigie M. Alforque
Scanner EPSON DS 140
OE-2021-12-
0004
unit 18,900.00 1 1 - - Claro P. Soson
x-x-x
Appendix 73
REPORT ON THE PHYSICAL COUNT OF PROPERTY, PLANT AND EQUIPMENT
OFFICE EQUIPMENT
(Type of Property, Plant and Equipment)
As at December 31, 2021
Fund Cluster : ________________________________
For which (Name of PSDS/ School Head) , PSDS/ Principal-1 , DepED - (District/ School) is accountable, having assumed such accountability on (Date of Assignment).
Certified Correct by: Approved by:
PSDS/ School Head
Signature over Printed Name of
Inventory Committee Chair and
Members
Signature over Printed Name of Head of
Agency/Entity or Authorized Representative
24. ▰ is a report prepared by the Supply and/or Property Unit as basis to
record dropping from the books the unserviceable properties
carried in the PPE accounts.
▰ In cases where technical knowledge is needed for the
determination of the true condition or actual current value of the
property to be inspected, a Technical Inspector with the required
knowledge and training shall inspect the same.
24
Appendix 74
Inventory & Inspection Report of
Unserviceable Property (IIRUP)
25. ▰ Certain property, due to its very nature, becomes worthless as a
whole, but certain parts of motor vehicles or of some equipment
with brass ornaments, buckles, etc., which possess intrinsic
value in themselves, or which may be useful in making repairs
to other equipment. In such cases, and wherever practicable,
the valuable part or parts of the article or equipment shall be
separated from the worthless part/s for proper accounting by
the Accountable Officer at their appraised valuation or for
proper disposition under Sections 79 of P.D. No. 1445 25
Appendix 74
Inventory & Inspection Report of
Unserviceable Property (IIRUP)
26. ▰ When the property is sold, the record of sales shall be
accomplished. The Inventory and Inspection Report of
Unserviceable Property shall be submitted to the Accounting
Division/Unit after the disposal sale is consummated/
completed.
▰ The original copy of the report shall be the basis for adjusting
the accounts affected by means of a JEV.
26
Appendix 74
Inventory & Inspection Report of
Unserviceable Property (IIRUP)
27. INVENTORY INSPECTION and DISPOSAL
Date Acquired Particulars/ Articles
Property
No.
Qty
Unit
Cost
Total
Cost
Accumulated
Depreciation
Accumulated
Impairment
Losses
Carrying
Amount
Remarks
DISPOSAL
Appraised
Value
RECORD OF SALES
Sale Transfer Destruction
Others
(Specify)
Total OR No. Amount
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)
08-19-2016 Printer, HP P1006 - 1 8,900.00 8,900.00 1 1
I HEREBY request inspection and disposition, pursuant to Section 79 of PD 1445, of the property enumerated above.
I CERTIFY that I have inspected each and
every article enumerated in this report, and that
the disposition made thereof was, in my
judgment, the best for the public interest.
I CERTIFY that I have witnessed
the disposition of the articles
enumerated on this report this
____day of _____________,
_____.
Requested by: Approved by:
DISTRICT/ SCHOOL PROPERTY CUSTODIAN District Supervisor/ School Head
(Signature over Printed Name of Accountable
Officer)
(Signature over Printed Name of
Authorized Official) (Signature over Printed Name of Inspection
Officer)
(Signature over Printed Name of
Witness)
(Designation of Accountable Officer) (Designation of Authorized Official)
Appendix 74
INVENTORY AND INSPECTION REPORT OF UNSERVICEABLE PROPERTY
As at December 31, 2021
Entity Name: DEPARTMENT OF EDUCATION – (Name of District/School)
Fund Cluster : ________________
(Name of District/ School Prop. Custodian) (District/ School Property Custodian
DepED-(Name of District/
School)
(Name of Accountable Officer) (Designation) (Station)
28. ▰ This form shall be used when there are transfers of property from one
Accountable Officer/Agency/Fund Cluster to another Accountable
Officer/Agency/Fund Cluster.
▰ In case of transfer of property/asset from one agency/entity to another,
a copy of the JEV of the transferring agency/entity shall be attached to
Copy 2 of this report.
28
Appendix 76
Property Transfer Report (PTR)
29. ▰ It shall be prepared in four (4) copies distributed as follows:
▰ Original – Chief Accountant
▰ Copy 2 – Recipient or user of the property
▰ Copy 3 – Transferring Agency/Entity department or user/officer
▰ Copy 4 – Supply and/or Property Unit File.
29
Appendix 76
Property Transfer Report (PTR)
30. Approved by: Released/Issued by: Received by:
Signature :
Printed Name : MAJARANI M. JACINTO ERWIN V. CABANLIT MARIA B. AGUANTA
Designation : Schools Div. Superintendent AO-IV Teacher-III
Date : January 13, 2021 January 13, 2020 January 15, 2020
Transfer Type: (check only
one)
Donation Relocate
Reassignment Others (Specify) _________________
From Accountable Officer/Agency/Fund Cluster : DepeD-Division of Zamboanga del Sur PTR No. : 20201-10-0005
To Accountable Officer/Agency/Fund Cluster : DepED-Commonwealth NHS Date : January 13, 2021
Date Acquired Property No. Description Amount
Condition of
PPE
September 5, 2020 2020-09-0001 Steel Cabinet, 4 drawers 8,900.00 Good condition
x-x-x
Reason for Transfer:
___________________________________________________________________________
Re-assignment .
Appendix 76
PROPERTY TRANSFER REPORT
Entity Name : (DepED-DIVISION OF ZAMBOANGA DEL SUR Fund Cluster : _____________
31. Under COA Circular 2020-004
Which prescribes the guidelines and procedures on inventory taking,
recognition of those found at station and disposition for non-
existing/missing PPE items for the “one-time cleansing of PPE accounts” of
government agencies to establish PPE balances that are verifiable as to
existence, condition and accountability.
31
2
Forms to be used in the Conduct of
“One-time cleansing” of PPE
(Using a Capitalization threshold of 15,000.00 and above)
32. ▰ shall be filled-up by each office/ school/ district for the list of existing
PPEs and submitted to the Property Unit for verification prior to the
conduct of the actual inventory by the Inventory Committee.
▰ This form shall also be used to record/document the physical count
conducted by the Inventory Committee as basis in the preparation of
RPCPPE after the physical count.
32
Annex A
Inventory Count Form (ICF)
33. ▰ Separate ICF shall be used for each PPE sub-major account
group such as Land, Land Improvements, Infrastructure
Assets; School Building, Building & Other Structures;
Machinery and Equipment, Transportation Equipment,
Furniture, Fixtures and Books, etc.
▰ All PPE items shall be tagged with new Property Stickers (see
sample). 33
Annex A
Inventory Count Form (ICF)
34. ARTICLE/ ITEM DESCRIPTION
OLD PROPERTY
NUMBER
ASSIGNED
NEW PROPERTY NO.
(To be filled up durimg
validation)
UNIT OF
MEASURE
UNIT VALUE
QUANTITY QUANTITY LOCATION/
WHEREABOUTS
CONDITION
per per REMARKS
PROPERTY CARD PHYSICAL COUNT
LAPTOP ACER, Corei5, SN: XEF-095867-0798 - unit 38,500.00 1 1 Longmot ES Good condition Mr. A
Filing Cabinet Steel, 4 drawers, color beige - unit 18,000.00 1 1 Longmot ES Unserviceable Ms B
Printer 3-in-1 with scanner, SN: FER 79807-9484 - unit 15,500.00 - 1 Longmot ES Serviceable Found at Station
Photocopier Kyocera, Model No.: ERF 1123, SN: 345445-4543 - unit 25,345.00 1 - Longmot ES Obsolete Non-existing/missing
x-x-x
Needing repair
Unserviceable
Obsolete
No longer needed
Not used since
purchase, etc.
Note: For PPE items without Property No., provide in the "RAMARKS" column other information such as Serial No./ Model No./ brief description that can be useful during the reconciliation process.
Prepared by: Reveiwed by:
Signature over Printed Name of Concerned
Inventory Committee Member
Signature over Printed Name of Chairman,
Inventory Committee
Date:______________
___
DEPARTMENT OF EDUCATION
Division of Zamboanga del Sur
INVENTORY COUNT FORM OF PROPERTY, PLANT AND EQUIPMENT
MACHINERY AND EQUIPMENT
(Type of Property, Plant and Equipment)
As at July 30, 2022
Fund Cluster : ________________________________
Annex A
35.
36. ▰ Items “FOUND AT STATION” are PPEs not included in the
inventory working papers (e.g. DRs, IARs, ICS,PAR, RPCPPE,
etc,) but there is reasonable basis to consider the same as
owned by the agency, shall likewise be included in the physical
count and tagged with property stickers. These items shall be
described as “found at station" which shall be indicated under
the "Remarks“ column of the ICF.
36
PPEs found at station
37. ▰ This shall be submitted to the Accounting Unit for recording in
the books of accounts.
▰ Property Card (PC) shall be prepared for Items of PPEs found at
station.
37
PPEs found at Station
38. ARTICLE/ ITEM DESCRIPTION
NEW PROPERTY
NUMBER ASSIGNED
PERSON ACCOUNTABLE
UNIT COST/
VALUE
TOTAL COST/
VALUE REMARKS
Printer 3-in-1 with scanner, SN: FER 79807-9484 School Head 15,500.00 15,500.00 Not included in the inv. working papers.
Filing Cabinet Steel, 4 drawers, color grey School Head 15,000.00 15,000.00 Not included in the inv. working papers
x-x-x
Prepared by: Reviewed by:
Signature over Printed Name of Property
Personnel
Signature over Printed Name of
Head, Property Unit
Date:
___________________
Annex B
DEPARTMENT OF EDUCATION
Division of Zamboanga del Sur
LIST OF PROPERTY, PLANT & EQUIPMENT FOUND AT STATION
PPE Account Group: MACHINERY AND EQUIPMENT
39. ▰ Are PPEs included in the inventory working papers but are
not found during the physical count shall be considered
as non-existing/missing PPEs per physical count. These
items shall be described as "non-existing“ or "missing"
which shall be indicated under the "Remarks“ column of
the ICF
39
Non-existing/Missing PPEs
40. ARTICLE/ITEM DESCRIPTION
OLD PROPERTY
NUMBER
PERSON ACCOUNTABLE
UNIT COST/
VALUE
TOTAL COST/
VALUE
REMARKS
Photocopier Kyocera, Model No.: ERF 1123, SN: 345445-4543 - School Head 25,345.00 25,345.00 Not found during physical count.
Camera CANON, SN: 4546454-34353 - School Head 17,500.00 17,500.00 Not found during physical count.
x-x-x
Prepared by: Approved by:
Signature over Printed Name of Property
Personnel
Signature over Printed Name of Head, Property Unit
Date:
___________________________
Annex C
DEPARTMENT OF EDUCATION
Division of Zamboanga del Sur
LIST OF NON-EXISTING/ MISSING PROPERTY, PLANT & EQUIPMENT
PPE Account Group: MACHINERY AND EQUIPMENT
41. ▰ are registry of non-existing/missing PPEs without available
record of accountability. These PPEs shall be derecognized
from the books of accounts only upon the grant of specific
authority by the COA.
41
Registry of Derecognized PPE (RDPPE)
42. Reference
PPE Account Description of PPE Cost
Accumulated
Depreciation
Accumulated Impairment
Losses
Carrying
Value
Authority
File Index
Date No. (indicate data of grant)
July 31, 2022 1 Equipment
Kyocera, Model No.: ERF 1123,
SN: 345445-4543 25,345.00
Ju;ly 31, 2022 2 Equipment CANON, SN: 4546454-34353 17,500.00
x-x-x
Annex D
DEPARTMENT OF EDUCATION
Division of Zamboanga del Sur
REGISTRY OF DERECOGNIZED PROPERTY, PLANT & EQUIPMENT (RDPPE)
43. Under COA Circular 2022-006
43
3
SEMI-EXPENDABLE FORMS
to be used in the Increase of the
Capitalization Threshold
The new capitalization threshold of P50,000.00 shall be applied
for all tangible items purchased in CY 2022 onwards and in the
prior years.
Where Tangible items that cost below (P50,000.00) shall be accounted as SEMI-
EXPENDABLE PROPERTY and shall be supported by the issuance of ICS to
establish accountability by the end-user.
(From P15,000.00 to P50,000.00)
44. 44
Semi-expendable Property Card (SPC)
Annex A.1
▰ The SPC shall be maintained in the Property and/or Supply Division/Unit for each
class of semi-expendable property. The Property and/or Supply Custodian shall record
promptly the description/information about the asset, acquisition (based on the
Inspection and Acceptance Report and other supporting documents), and its
issuance/transfer/disposal. It shall be maintained by fund cluster.
▰ The Report on the Physical Count of Semi-expendable Property shall be reconciled with
the SPCs every year and any discrepancies should be immediately verified and
adjusted.
46. 46
Registry of Semi-Expendable Property Issued
(RegSPI)
Annex A.4
▰ The RegSPI shall be maintained in the Property and/or Supply
Division/Unit for all issued semi-expendable property. The Property
and/or Supply Custodian shall record promptly the issue, return,
reissue, disposal, and other information about the property if returned,
and the description/information about the asset. It shall be maintained
by fund cluster. Inventory Custodian Slip (ICS) shall be maintained
continuously and recorded in sequential manner to keep track of any
missing ICS.
48. 48
Inventory Transfer Report (ITR)
Annex A.5
▰ This form shall be used every time there is a transfer of inventory such
as donation, reassignment, relocation, and the like, from an outgoing
officer to his successor or from one Accountable
Officer/Employee/Agency/Fund Cluster to another Accountable
Officer/ Employee/Agency/Fund Cluster.
49. 49
Annex A.5
INVENTORY TRANSFER REPORT
Entity Name: Fund Cluster:
From Accountable Officer/Agency/Fund Cluster: ITR No.:
To Accountable Officer/Agency/Fund Cluster: Date:
Transfer Type: (check only one)
Donation Relocate
Reassignment Others (Specify)
Date Acquired Item No. ICS No./Date Description Amount Condition of Inventory
Reason for Transfer:
Approved by: Released/Issued by: Received by:
Signature:
Printed Name:
Designation:
Date:
50. 50
Receipt of Returned Semi-expendable Property
(RRSP)
Annex A.6
▰ This form shall be prepared by the Accountable Officer for
returned semi- expendable property whether serviceable or
unserviceable.
▰ The RRSP shall be prepared in three copies to be distributed
as follows:
Original copy - Accountable Officer
2nd Copy - Property and/or Supply Division/Uni
3rd Copy - COA Auditor
▰
52. 52
Report of Semi-expendable Property Issued
(RSPI)
Annex A.7
▰ The RSPI is a form prepared by the Property and/or Supply Division/Unit to report/
summarize all issued semi-expendable property (by semi-expendable property
number) at least weekly. It shall be prepared by the Property and/or Supply
Custodian based on the Inventory Custodian Slip (ICS) and shall be used by the
Accounting Division/Unit as basis in preparing the JEV to recognize the semi-
expendable property issued. The Property/Supply Officer shall conduct periodic
monitoring ofallICSissued to ensure that theaccountability of concerned employees
is checked.
▰ At the end of the month, all RSPIs shall be consolidated by the Accounting
Division/Unit for the preparation of the JEV.
53. 53
Report of Semi-expendable Property Issued
(RSPI)
Annex A.7
▰ The Accounting Division/Unit and Property and/or Supply Division/Unit shall
conduct periodic reconciliation of the SPLCs and Semi-expendable Property Cards to
identify, establish accountability and/or adjust accordingly any discrepancy.
▰ TheRSPIshallbepreparedintwocopiestobedistributedasfollows:
Original - AccountingDivision/UnittosupporttheJEVdrawntorecord issuesofstocks
Copy 2 - Property and/or Supply Custodian
•The RSPI shall be prepared in two copies to be distributed as follows:
Original — Accounting Division/Unit to support the JEV drawn to record issues of stocks
55. 55
Report on the Physical Count of Semi-expendable
Property (RPCSP)
Annex A.8
▰ The RPCSP is a form used to report the physical count of semi-expendable property
which are owned by the agency/entity, by type of property still in the custody of the
Property and/or Supply Division/Unit as at a given date. It shows the balance of
semi-expendable items per card and per count and shortage/overage, if any. It shall
be prepared annually and by fund by the InventoryCommittee.
▰ The report shall be reconciled with the SPLCs and Semi-expendable Property Cards
maintained by the Accounting Division/Unit and Property and/or Supply
Division/Unit, respectively. Any discrepancy shall be verified and/or adjusted
accordingly.
56. 56
Report on the Physical Count of Semi-expendable
Property (RPCSP)
Annex A.8
▰ The report shall also be reconciled with the Registry of Semi-expendable Property
Issued specifically on the returned semi-expendable property not yet reissued, to
ensuretheexistence and completeness of all semi-expendableproperties.
▰ The reports hall be prepared in four (4) copies and certified correct by the Inventory
Committee and approved by the Head of Agency or his/her authorized
representative, and witnessed by the COA Representative. This shall be distributed
asfollows:
57. 57
Report on the Physical Count of Semi-expendable
Property (RPCSP)
Annex A.8
▰ Original - COA Auditor, through the Accounting Division/Unit
▰ Copy 2 - Property and/or Supply Division/Unit
▰ Copy3 - Inventory Officer/Committee
▰ Copy4 - Accounting Division/Unit
▰ The report shall be submitted to the COA Auditor concerned not later than July 31
and January 31 of each year for the first and second semesters, respectively.
58. 58
Annex A.8
REPORT ON THE PHYSICAL COUNT OF SEMI-EXPENDABLE PROPERTY
_____________________________________
(Type of Semi-Expendable Property)
As at ____________________________
Fund Cluster
For which: , ,
is accountable, having assumed such accountability on
__________________
Name of Accountable Offier Office Designation EntIty Name Date of Assumption
Article Description
Semi-expendable
Property No.
Unit of
Measure
Unit Value
Balance Per
Card
On Hand Per
Count
Storage/Overage
Remarks
Quantity Quantity Quantity Value
Certified Correct by: Approved by:
Witnessed
by:
Signature Over Printed Name of Signature over Printed Name of Head of Signature over Printed Name of COA
Inventory Committee Chair and Agency/Entity or Authorized Representative Representative
Members
59. 59
Report of Lost, Stolen, Damaged or Destroyed Semi-
expendable Property (RLSDDSP)
Annex A.9
▰ This report shall be used by the accountable officer/employee to report or notify
within 30 days the officials concerned of the loss, theft, damage or destruction of
the semi-expendable property whether issued or unissued. The RLSDDSP shall
supportthesubsequentrequestfor relief from property accountability.
▰ The Immediate Supervisor of the Accountable Officer shall affix his/her signature
over printed name in the “Noted by” portion in the report.
▰ The report shall be notarized.
60. 60
Report of Lost, Stolen, Damaged or Destroyed Semi-
expendable Property (RLSDDSP)
Annex A.9
▰ It shall be prepared in four (4) copies distributed as follows:
Original - Chief Accountant/Head of Accounting Division/Unit (for JEV
preparation)
Copy2 - COA Auditor [as required by Sec. 73(1) of P.D. No. 1445]
Copy 3 - Property and/or Supply Unit Officer
Copy 4 - Accountable Officer for file
62. 62
Inventory & Inspection Report of Unserviceable Semi-
expendable Property (IIRUSP))
Annex A.10
▰ The IIRUSP shall be used to account for all unserviceable semi-expendable property
of an entity which is subject to disposal. It shall be prepared by the Property and/or
Supply Division/Unit and used as the basis of the Accounting Division/Unit for the
recognition of cash proceeds if the mode of disposal of the unserviceable semi-
expendable property is through sale/public auction.
▰ In cases where technical knowledge is needed for the determination of the true
condition or actual current value of the property to be inspected, a Technical
Inspector with the required knowledge and training shall inspect the same.
63. 63
Inventory & Inspection Report of Unserviceable Semi-
expendable Property (IIRUSP))
Annex A.10
▰ Certain property, due to its very nature, becomes worthless as a whole, but certain
parts of machinery and/or equipment, which possess intrinsic value in themselves
or which may be useful in making repairs to other equipment. In such cases, and
wherever practicable, the valuable part or parts of the article or equipment shall be
separated from the worthless part/s for proper accounting by the Accountable
Officer at their appraised valuation or for proper disposition under Sections 79 of
P.D. No. 1445.
▰ When the property is sold, the record of sales shall be accomplished.
64. 64
Annex A.10
INVENTORY AND INSPECTION REPORT OF UNSERVICEABLE SEMI-EXPENDABLE PROPERTY
As at ____________________________
Entity
Name: Fund Cluster:
(Name of Accountable Officer (Designation) (Station)
INVENTORY
INSPECTION and DISPOSAL
Date Acquired
Particulars/Articl
es
Semi-
expendable
Property No.
Qty Unit Cost Total Cost
Accumulated Impairment
Losses
Carrying Amount Remarks
DISPOSALL
Appraised Value
RECORD OF SALES
Sale Transfer Destruction Others (Specify) Total OR No. Amount
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
I HEREBY request inspection and disposition, pursuant to Section 79 of P.D. No. 1445, of the property I CERTIFY that I have inspected each I CERTIFY that I have
enumerated above. and every article enumerated in this witnessed the dispostion of the
report, and that the disposition made articles enumerated on this
thereof was, in my judgement, the best for report this ______ day of
the public insterest. _______________, _________.
Requested by: Approved by:
____________________________ ________________________
(Signature over Printed Name of (Signature over Printed Name of (Signature over Printed Name
Accountable Officer) Inspection Officer) of Witness)
_____________________________ ________________________
(Designated of Accountable Officer)
