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Orientation on Property and Supply Management Procedures
- 1. Orientation on Property and Supply Management
- 2. Department of Education Outline of Presentation: 1. Acquisition 2. Inspection and Acceptance of Delivery 3. Recording of Delivery 4. Requisition and Issuance 5. Roles and Responsibilities
- 3. Source / Procuring Entity & Recipients Private Institutions DepEd-Central or from Other DepEd Entity (RO/DO) Local Government Unit Department of Education Implementing Unit (with Book of Accounts) Non-Implementing Unit (Book of Accounts Lodged with Division Office)
- 4. Delegation of Authority & Responsibility in the Asset Management of DepED (DepED Order 45 s. 2006 & DO 041 s. 2021) Chief Asset Management Division (Central Office) Regional Supply Officer Division Supply Officer Department of Education School Property Custodians
- 5. Asset of School (under 4 Big Ticket Items) DepEd Computerization Program TextBooks & Self Learning Modules (SLMs) School Furniture Department of Education Science & Mathematics Equipment (SMEs)
- 6. Asset of DepEd IT EQUIPMENT Department of Education OFFICE BUILDING OFFICE EQUIPMENT COMMUNICATION EQUIPMENT MOTOR VEHICLE OTHER EQUIPMENT
- 7. Phases of Property and Supply Management (COA Circular No. 2022-004 dated May 31, 2022) Department of Education ACQUISITION 1. Procurement 2. Delivery 3. Inspection 4. Acceptance of Delivery UTILIZATION 1. Recording & maintaining • Stock Card • Semi-expendable Property Card • Property Card 2. Preparation of Issuance Documents • Requisition and Issue Slip • Property Acknowledgement Receipt • Inventory Custodian Slip 3. Preparation of Inventory Report • Report on Physical Count of SP • Report on Physical Count of PPE • Report on Physical Count of Inventory DISPOSITION 1. Sale of Unserviceable 2. Transfer of Unserviceable
- 8. ACQUISITION Modes of Acquiring Government Property
- 9. 1. Thru Purchase Department of Education Thru Purchase (Delivery Receipt)
- 10. 2. Thru Transfer Department of Education INTRA-AGENCY TRANSFER INTER-AGENCY TRANSFER Newly Procured and Disposal items can be transferred
- 12. 3. Thru Donation Department of Education 1. Donation with Condition 2. Donation without Condition DepEd No. 82 s. 2011 Guidelines on Proper Recording of all Donated Properties 2 Types of Donation:
- 13. Recording & Issuance of Donations Department of Education Same process as delivered items
- 14. Inspection and Acceptance of Delivery
- 15. Department of Education The Head of the Procuring Entity (HOPE) shall constitute an Inspection Committee to inspect and validate deliveries.
- 20. Receipt of Delivery Department of Education Accepts and Signs Delivery Receipt 07/01/2021 Albert C. Alano DepEd Order No. 041 s. 2021 states that all deliveries from CO/RO/SDO must be RECEIVED by Regional/Division Supply Officer or School Property Custodian
- 21. Inspection and Acceptance of Delivery Department of Education Transmit the Original Delivery Receipt and Inspection and Acceptance Report and Approved Purchase Order to Inspectorate Team Provisional Member Team Leader Regular Member End-User Representative Supply Officer
- 22. Inspection and Acceptance of Delivery Department of Education Sign the “Acceptance” portion in the Inspection and Acceptance Report 07/01/2016
- 23. Acceptance of Transfer Department of Education Signs “Received By” portion in the Inventory Transfer Report (ITR) or Property Transfer Report (PTR) 07/01/2016 Albert C. Alano
- 24. Property Transfer Report (PTR) Department of Education Issuing Party Receiving Party Division Office Division Supply Officer Supply Officer of receiving office Elementary / Non IU Division Supply Officer Supply Officer / Property Custodian / AO II of receiving office Secondary / IUs Supply Officer / Property Custodian Supply Officer / Property Custodian
- 25. Acceptance of Transfer thru ITR Department of Education It is a new form from COA for the Transfer of Semi- Expendable Property. The SO/SPC must Sign the Received by portion in the Inventory Transfer Report (ITR) 07/01/2016 Albert C. Alano
- 26. Transfer Protocol Chief Asset Management Division (Central Office) ALBERT C. ALANO Regional Supply Officer CORNELIO GANDICELA JR. Division Supply Officer JOEL D. SAY Department of Education School Property Custodians If School is an IU
- 28. Classification of Deliveries Department of Education Inventory Items Semi-Expendable Property Property, Plant, and Equipment
- 29. Classification of Deliveries Department of Education Classify the items based on unit cost BELOW 50K are to be recorded in Semi-Expendable Property Card • Low-valued items • High-valued items 50K ABOVE are to be recorded in Property Card Semi-Expendable Property Property, Plant and Equipment (PPE)
- 30. COA Circular 2022-004 Department of Education Increase of Capitalization Threshold of Semi-Expendable Property from 15,000.00 to 50,000.00
- 31. Policies on the Application of Threshold Department of Education Tangible Items below the capitalization threshold of P50,000.00 shall be accounted for as semi- expendable property. Threshold shall be applied on an individual asset or per item basis. Each item within the bulk acquisition will need to meet the threshold to be recognized as semi-expendable property. The threshold shall not be applied to the aggregate or total value of items acquired in bulk.
- 32. Recording of Deliveries Department of Education Record delivery to • Inventory Card • Semi-Expendable Property Card • Property Card
- 33. Requisition and Issuance of Delivery
- 34. Requisition of Deliveries Department of Education Requisition and Issue Slip (RIS)
- 35. Department of Education Important Points to Remember for: REQUISITION AND ISSUE SLIP (RIS) For items below 50K - The Head of the Requisitioning Office shall approve the RIS For items, equal to or above 50K - The Head of the Asset Management Office (C.O.)/Division Property and Supply Unit (D.O.) shall approve the RIS
- 36. Issuance of Deliveries Department of Education For Non-Consumable (Semi-expendable) Property • Inventory Custodian Slip (ICS)
- 37. Issuance of Deliveries Department of Education For Property, Plant and Equipment • Property Acknowledgement Receipt (PAR)
- 38. Preparation of Inventory Reports Department of Education Report of Physical Count of Inventories (RPCI) Semi-Annual
- 39. Preparation of Inventory Reports Department of Education Report on Physical Count of Semi-Expendable Property (RPCSP) Annually and by Fund
- 40. RPCPPE Department of Education Report of Physical Count of Property Plant and Equipment (RPCPPE) Annual
- 42. What is Our Common Denominator? Chief Asset Management Division (Central Office) Regional Supply Officer Division Supply Officer Department of Education School Property Custodians 1. Acceptance of Delivery 2. Recording of Delivery 3. Issuance of Delivery 4. Conduct Physical Inventory Taking 5. Preparation and Submission of RPCI, RPCSP, and RPCPPE
- 43. Return the Signed PTR or ITR Department of Education Return the signed copy of the Property Transfer Report (PTR) or Inventory Transfer Report (ITR) to where the transfer originated.
- 44. Disposal This Photo by Unknown Author is licensed under CC BY-SA
- 45. What is Disposal? Department of Education DISPOSAL is the end of the life cycle of government property.
- 46. Disposal Objectives Department of Education to avoid continuing carrying/inventory costs to prevent further deterioration thereby obtaining a fair return in case of sale to relieve accountable officers of unnecessary accountability to make available space for the agency
- 47. Determination of Disposable Property Department of Education Can no longer be repaired or reconditioned Maintenance/repair costs more than or outweighs the benefits and services Has become obsolete or outmoded Has been rendered unnecessary due to change in the Agency’s functions/mandate In excess of requirements Has become dangerous or hazardous to use
- 48. Waste Material Report (WMR) Department of Education 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 that 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.
- 50. Modes of Disposal Condemnation/Destruction Department of Education Transfer of Property Donation of Property Sale/Public Auction of Unserviceable Property Modes of Disposal
- 51. Disposal of Unserviceable Property Department of Education Inventory and Inspection Report of Unserviceable Semi-expendable Property (IIRUSP) Inventory and Inspection Report of Unserviceable Property (IIRUP)
- 53. Thank You
Editor's Notes
- When the school receives deliveries, the SPC informs the Division Supply Officer, the Division Supply Officer informs the Regional Officer or the Chief of AMD.
- SPC shall be maintained for each class of Semi-expendable property to record the acquisition, issue/transfer/disposal and the description/info about the asset. ICS used to issue tangible items amounting to LESS than 50k to end-user to establish accountability.
- Purchase/ Procurement through DBM-PS or Private Suppliers
- Stock card – consumables Semi-expendable property card – PPE amounting to below 50k ICS – PPE amounting to below 50k PAR – PPE amounting to 50k above
- Signs the Original and Copy 2 of DR The Supply Officer of the recipient RO/DO/School shall sign the “Received” portion of the Transfer Manifest Outbound and “Return” original copy to the Third Party Logistics Service.
- RO/SDO – Team Leader (RO-5th ranking permanent, SDO-4th ranking permanent official) Regular Members (One rep from Accounting and Supply Office) Provisional (rep of EU who have tech skills and expertise relevant to the goods procured) School- Team Leader (2nd ranking) Regular Members (one officer or teacher with adequate knowledge and tech skills, SPCustodian, Accountant or Bookkeeper) Provisional (may be a rep from PTA, brgy officialor any other 3rd party determined by the School Head) Inspectorate Team – Inspects and verifies delivered items as to quantity and conformity to specifications based on DR and PO
- If delivery is not in conformity or incomplete, the Inspection Team indicates notation on the IAR and returns IAR, DR and PO to SO or SPC If delivery is in order, places a check mark in the Inspected, verified and found in order as to quantity and specs and signs the inspection portion For non conforming deliveries, SO returns the items to the supplier and requires the supplier to comply with the agreed specs and/or terms of the PO SO-Signs the Acceptance portion of the IAR upon the recommendation of the Inspectorate Team
- COA Circular 2022-004 Shall be used every time there is transfer of inventory such as donation, reassignment, relocation
- Semi-expendable property shall be classified into 2 categories Low-valued items P5K or less High-valued items more than P5K but less than P50k Property Plant and Equipment (PPE) 50k above
- Issued May 31, 2022
- Bulk acquisition such as library books, small equipment, computer peripherals, work animals and the like.
- To strengthen control over properties there are forms, registry and reports to be maintained SPC shall be maintained for each class of Semi-expendable property to record the acquisition, issue/transfer/disposal and the description/info about the asset.
- Requisitioning Unit/Personnel prepares RIS in 3 copies, Approved by Head/Authorized Official SO-reviews & verifies information on RIS and determines availability of stock, indicates Issued-quantity; signs Issued by portion SO prepares ICS for Semi-expendable property
- File permanently the copy 3 of the RIS and temporarily the original copy RIS and ICS for the preparation of the RPCI and RSPI ICS – to establish accountability on issued tangible items amounting to less than 50k Separate ICS control number shall be assigned to low and high valued items
- PAR is used to establish accountability over the items amounting to 50k above
- Shall be used to report the physical count of semi-expendable property by type. Shows the balance of semi-expendable items per card and per count and shortage/overage.
- Shall be used to report the physical count of semi-expendable property by type. Shows the balance of semi-expendable items per card and per count and shortage/overage.
- If the transfer or delivery came from Central Office, the signed PTR or ITR must be returned to Central Office
- Shall be used to account for all unserviceable properties which is subject to disposal. Shall be prepared by the Supply Division/Unit.