Managing Educational Resources

Managing Educational
Resources

PPrrooppeerrttyy AAccccoouunnttaabbiilliittyy
Page 2

The components that constitute educational
facilities are categorized as: sscchhooooll ssiitteess,,
sscchhooooll bbuuiillddiinnggss,, sscchhooooll ffuurrnniittuurree,, eeqquuiippmmeenntt
and iinnssttrruuccttiioonnaall mmaatteerriiaallss..
Page 7
PPrrooppeerrttyy aaccccoouunnttaabbiilliittyy is the obligation
imposed by law or lawful order or regulation
on an official or other persons for keeping
accurate record of property. The person
having this obligation may or may not have
actual possession of the property.

Property rreessppoonnssiibbiilliittyy is the obligation of an
individual for the proper custody, care and
safekeeping of property entrusted to his
possession under his supervision
PPrrooppeerrttyy lliiaabbiilliittyy refers to the obligation
that arises as a consequence of an illegal or
improper act or the non-performance of what
one is mandated to do. Such obligation
generally comes in the nature of penalty but
it could be in the form of a fine,
administrative punishment, imprisonment, or
a combination of these.
Page 8

Property aaccccoouunnttaabbiilliittyy is concerned
primarily with records while pprrooppeerrttyy
rreessppoonnssiibbiilliittyy is concerned with custody, care
and safekeeping of property
Page 9

PPRROOCCEEDDUURREE OONN::

The delivery of supplies, materials and equipment must be
made by the supplier/Manufacturer/contractor:
In accordance with the
specifications, terms and conditions
provided in the Contract/Purchase
Order
In accordance with the
specifications, terms and conditions
provided in the Contract/Purchase
Order
Page 12
Within the stipulated
period and at the place/s
indicated in the PO or
contract
Within the stipulated
period and at the place/s
indicated in the PO or
contract

Failure to deliver within the prescribed period,
the supplier/ manufacturer/ contractor shall
be liable for penalty, usually in the form of:
“LIQUIDATED DAMAGES”
Once the accumulative
amount of Liquidated
damaged reaches 10%
of the contract, the
procuring entity can
rescind the contract
Once the accumulative
amount of Liquidated
damaged reaches 10%
of the contract, the
procuring entity can
rescind the contract

Extension of time to deliver may be granted for the
following reason:
Force Majeure
Fortuitous Event
Beyond the control of the contractor
Delay is attributed to the purchaser of the like
Extension of time to deliver may be granted for the
following reason:
Force Majeure
Fortuitous Event
Beyond the control of the contractor
Delay is attributed to the purchaser of the like
Page 14

“All supplies/materials/equipment shall be adequately…….”
CCoonntatainineedd CCaasseedd
BBuunnddleledd
WWrraappppeedd
Page 15
PPaacckkeedd
CCrraatetedd
RRAA 7 7339944
Consumer Act of the Philippines

The Supply Officer/Designated Property
Custodian shall receive all the deliveries and
signs the Delivery Receipt (DR) if the
delivered goods are in accordance with the
contract or Purchase Order (PO)
Supply Officer/Designated
Property Custodian signs
“Received” portion of the original
and copy 2 of Delivery Receipt
(DR)
Supply Officer/Designated
Property Custodian signs
“Received” portion of the original
and copy 2 of Delivery Receipt
(DR)
Page 16

The Supply Officer/Designated Property
Custodian forwards Original Delivery
Receipt (DR) and Copy 2 of Approved
Purchase Order (PO) to Inspection
Committee for inspection of deliveries
Page 18

Guidelines on Inspection
Inspection is…
Based on duly approved PO/Contract
Conducted on delivery with appropriate PO and
Invoice
Made for both partial and complete deliveries
Conducted on deliveries subject to
test/analysis
Made in accordance with 10% allowance for
supplies and materials

The Head of Office or school
shall constitute an Inspection
Committee to inspect and
validate deliveries
Page 20

The Inspectorate Team and the Supply
Officer/Designated Property Custodian shall prepare
the Inspection and Acceptance Report (IAR)
Note: Distribution of AIR shall be as
follows:
1.Original – supplier (to be attached to
the DR)
2.Copy 2 – Property
Inspector/Inspection Team
3.Copy 3 – Property & Supply Unit File
Page 21

Except for Centrally procured Items – IARs are being
prepared by the following offices:
DDeeppEEDD CCoommppuutteerriizzaattiioonn PPrroojjeecctt ((DDCCPP)) – Property
Division - CO
Page 22
TTEEXXTTBBOOOOKKSS – Instructional Materials Council
Secretariat ((IIMMCCSS))
TTEEXXTTBBOOOOKKSS – Instructional Materials Council
Secretariat ((IIMMCCSS))
AARRMMCCHHAAIIRRSS – Physical Facilities and Schools
Engineering Division ((PPFFSSEEDD))
AARRMMCCHHAAIIRRSS – Physical Facilities and Schools
Engineering Division ((PPFFSSEEDD))
DDeeppEEDD CCoommppuutteerriizzaattiioonn PPrroojjeecctt ((DDCCPP)) – Property
Division - CO

The School Inspection Committee shall
sign the Inspection and Acceptance
Report prior to acceptance by the
School Property Custodian

Supply Officer/Designated Property Custodian signs in “Acceptance”
column, acknowledging receipt of the items delivered. Check the
appropriate box whether complete or partial (indicate quantity
received) delivery and indicate the date of receipts and remarks
Page 26

Supply Officer/Designated Property
Custodian rreettuurrnnss original copy 1 of the
IAR to the supplier for payment purposes
Page 27

PPRROOCCEESSSSEESS AANNDD PPRROOCCEEDDUURREE OONN
RREECCOORRDDIINNGG AANNDD PPRROOPPEERRTTYY
Page 28
DDIISSPPOOSSAALL

Custodian record all deliveries in the
Stock Card or Property Card
Page 29

Prior to the issuance of supplies, a Requisition and Issue Slip (RIS)
must be accomplished by the end-user or requisitioning office
Page 32

And for the issuance of Inventory item the
Custodian shall prepare an Inventory
Custodian Slip (ICS)
COA Circular 2005-002 dtd April 15,2005
“Items that are small enough to be considered as
Report on Property, Plant and Equipment (PPE)
And for the issuance of PPE the Supply Officer/
Designated Property Custodian shall prepare an
Acknowledgement Receipt of Equipment (ARE)

DDIISSPPOOSSAALL……
is the end of the life cycle of a government
property

Determination of Disposable Property
o Can no longer be repaired or reconditioned
o Maintenance/repair costs more than or outweighs
the benefits and services
o Has become obsolete or outmoded
o Has been rendered unnecessary due to change in
the Agency’s functions/mandate
o In excess of requirements
o Has become dangerous or hazardous to use

MMOODDEESS OOFF DDIISSPPOOSSAALL
Condemnation/Destruction
Transfer of Property
Donation of Property
Sale of Unserviceable
Property

DDiissppoossaall OObbjjeeccttiivveess
• To avoid continuing carrying/inventory costs
• To prevent further deterioration thereby
obtaining the fair return in case of sale
• To relieve accountable officers of unnecessary
accountability
• To make available space for the agency

Inventory and Inspection Report of Unserviceable Property
(IIRUP)
This form Is used for:
disposal of vehicles,
office of equipment
furniture, and
other properties, plant and equipment which can no longer be
repaired or reconditioned and whose maintenance cost of repair
more than outweighs the benefits and services that will be derived
from its continued use.
Page 42
DDDDOOOOCCCCUUUUMMMMEEEENNNNTTTTAAAATTTTIIIIOOOONNNN
Inventory and Inspection Report of Unserviceable Property
(IIRUP)
This form Is used for:
disposal of vehicles,
office of equipment
furniture, and
other properties, plant and equipment which can no longer be
repaired or reconditioned and whose maintenance cost of repair
more than outweighs the benefits and services that will be derived
from its continued use.

WWaassttee MMaatteerriiaallss RReeppoorrtt
This form shall be used:
- to report all waste materials previously taken up in the books as assets
so that they may be properly disposed of and dropped from the
accounts
- in the disposal of waste materials which result from the consumption
or utilization of expandable materials, and covers damaged
equipment parts, empty containers, and remnants salvaged from
destroyed or damaged property, plant and equipment.

GGUUIIDDEE IINN TTHHEE DDIISSTTRRIIBBUUTTIIOONN,,
UUTTIILLIIZZAATTIIOONN,, IINNVVEENNTTOORRYY,,
RREETTRRIIEEVVAALL,, LLOOSSSS,, SSTTOORRAAGGEE &&
DDIISSPPOOSSAALL OOFF VVAARRIIOOUUSS
IINNSSTTRRUUCCTTIIOONNAALL MMAATTEERRIIAALLSS
Page 46

DISTRIBUTION DDDIIISSSTTTRRRIIIBBBUUUTTTIIIOOONNN &&&& IIIISSSSSSSSUUUUAAAANNNNCCCCEEEE
• District Property Custodian (DPC) shall
allocate the Instructional Materials (IMs) to
Elementary Schools (ES) based on
enrolment/need & should not be pro-rated;
• IMs shall be distributed to ES within two
(2) weeks upon complete delivery by
Suppliers

• DPC shall stamp mark the name of the
school at the front & back cover, title page
& on any page of the IMs prior to their
issuance to teachers & students;
• IMs issued by DPC to teachers & students
must also bear the Property Code Number
(PCN) based on DepEd Order No. 26, s.
2007

• DPC shall issue IMs to teachers/advisers
who shall likewise issue them to each
student;
• DPC should maintain a record/logbook
where user shall sign beside the assigned
PCN; and
• Teachers shall encourage students to
read “Take Care of Your Book” to
minimize damage on IMs due to improper
handling & use.

INVENTORY IIINNNVVVEEENNNTTTOOORRRYYY &&&& UUUUTTTTIIIILLLLIIIIZZZZAAAATTTTIIIIOOOONNNN
• DPC shall issue IMs to teachers/advisers
who shall likewise issue them to each
student;
• DPC should maintain a record/logbook
where user shall sign beside the assigned
PCN; and
• Teachers shall encourage students to
read “Take Care of Your Book” to
minimize damage on IMs due to improper
handling & use.

• Teacher-Adviser shall require students to
fill out the “Book Record Form” to
determine length of usage of the IMs;
• Teacher-Adviser must keep an inventory
of IMs & should randomly check the IMs
before and after a class session;

• DPC are encouraged to conduct inventory
at least after every grading period or
semester;
• Teacher-Adviser shall assist the DPC
through the submission of the class
inventory after every grading period or
semester; and
• ES need not return IMs to the Districts to
minimize damage & losses

RRRREEEETTTTRRRRIIIIEEEEVVVVAAAALLLL &&&& LLLLOOOOSSSSSSSS
• Teacher-Advisers should retrieve IMs from
the students preferably prior to the closing
of the school year;
• Lost or unreturned IMs should be reported
immediately to the DPC so that the school
can collect the appropriate penalty prior to
the closing of the school year & not before
or during the opening of classes;

RRRREEEETTTTRRRRIIIIEEEEVVVVAAAALLLL &&&& LLLLOOOOSSSSSSSS
• For a significant quantity of losses, the
school should initiate an investigation &
closely monitor retrieval procedures to
prevent future increase on losses;
• Keep losses at 1% or less; and
• Be guided by the computation of lost IMs
using the formula in DepEd Order No. 25,
s. 2003 and DepEd Order No. 14, s. 2012.

PROPER PPPRRROOOPPPEEERRR CCCCAAAARRRREEEE &&&& SSSSTTTTOOOORRRRAAAAGGGGEEEE
Proper care & storage prolongs the life &
usability of IMs through preservative
measures such as:
Store in cool (room temp or below), relatively
dry (prevents mold-growth), clean, & stable
environment (high risk of leaks &
environmental extremes);
Do not expose to direct or intense light;
Storage must be free from pest (mice) or
termites;

Storage should be far from radiators or vents;
Do regular dusting & housekeeping;
Shelve IMs of similar size together;
Keep shelved books straight & not leaning;
Refrain from storing the IMs for a long time to
prevent warping, twisted spine, bended
pages;
Never store IMs in plastic containers/bags to
prevent moisture/molds to build up, rather in
acid-free paper so as to prevent discoloration;

Food & beverages should not contaminate the
IMs to prevent pest infestation; and
Putting pressure on the spine damages the
IMs such as when photocopying.

DDDDIIIISSSSPPPPOOOOSSSSAAAALLLL
DPC of the schools should identify obsolete,
damaged, worn out, & non-reusable IMs &
submit report to DO Supply Office;
IMs for condemnation or disposal should no
longer be included in the Inventory List of
usable IMs; and
DO Supply Office should coordinate with the
Disposal Committee to effect condemnation.

Recommended IMs for disposal:
Centrally-procured IMs that have been replaced by
Universal Titles in which one (1) copy could be
retained in a class and ten (10) copies for the
library.
TXs, TMs, SRMs and Other Instructional Materials
(OIMs) with copyright year more than five (5) years
ago
IMs in decrepit condition

Recommended disposal measures:
Shredding, tearing, or cutting as IMs should not be
disposed as a whole. However, shredded or cut
paper may be sold to paper mills/manufacturers for
recycling
Donating to students, teachers, parents, barangay
halls for references, school projects or instruction
aids.

Similarities/Differences
ACQUISITION
• Need
• PPMP/APP
• BAC/TWG
• ABC-Ceiling
• Lowest CR Bid
• Modes: Procurement
DISPOSITION
• Not needed/Unserviceable
• IIRUP/WMR
• BAC/Disposal Committee
• Appraised Value-Floor
• Highest Offer
• Modes: Disposal

PRICE Approach on Disposal
Determine & identify the items for disposal
List the item in the IIRUP/WMR and take
pictures
Check the existence and condition
Solve for the appraised value
Analyze the AVs & recommend the most
realistic/reasonable AV

Nice working ahead…
T H A N K Y O
U ! ! !

Managing Educational Resources

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