REORIENTATION ON PROPERTY

AND SUPPLY MANAGEMENT

AND OTHER RELATED UPDATES

April 10, 2019, 8:00 AM -5:00 PM

Olcabalb’s Fish Fun, Brgy. Looc, Bais City
The illiterate of the 21st century is NOT the
PERSON who is unable to read and write,
rather the person who is unable to
learn, unlearn & relearn” –Alvin
Toffler
•Understand the roles of a designated school property
custodians;

•Explain the Phases of Property and Supply Management;

•Identify the correct forms and properly fill up the forms as

prescribed in the Government Accounting Manual; and

•Accept the responsibilities of a designated school property

custodian.
 “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”

It is a state policy that

5
 Head of the Agency
- Immediately and primary responsible
for all government funds and property
pertaining to his/her agency

- are officers who are made

responsible for the supervision
and control of accountable
officers

DO / School DO Supply Officer / DO LRMDS Coordinator /

ICT Coordinator Sch Property Custodian Librarian

ACCOUNTABLE OFFICER
 CUSTODIANSHIP=GUARDIANSHIP

Includes:

• Receipt, Safekeeping,
Issuance, Repair and
Maintenance

• Improper or unauthorized use or

misapplication of property

• Loss, damage or
deterioration thru negligence
 ACTIVITY 1
a.) Trace your activity as school property
custodian from receipt, requisition and
to issuance.

b.)Identify the Sequence Number,

Activity, and the Forms/Report used.
 ACTIVITY 1
Sequence No. Activity Forms/Report
1
 REORIENTAT ON PROPERTY
AND SUPPLY MANAGEMENT
AND OTHER RELATED UPDATES

April 10, 2019, 8:00 AM -5:00 PM

Olcabalb’s Fish Fun, Brgy. Looc, Bais City
SEQ. NO. ACTIVITY FORMS/REPORTS

1 Consolidates common-use item to APP APP

2 Prepares Agency Procurement Request for
items to be procured at DBM-PS APR
3 Prepares Purchase Request for item not available
at DBM-PS PR
4 Accepts delivery of supplies/equipments DR
5 Signs Inspection and Acceptance Report IAR
6 Maintains Property/Stock Card PC/SC
7 Prepares Issuance documents and report RIS/RSMI
8 Distributes available supplies/equipments ICS/PAR
9 Conducts Inventory Taking RPCI/RPCPPE
10 Identifies unserviceable equipment IIRUP
11 Identifies the waste material for disposal WMR

Source: Handbook on Property and Supply Management 2013 Edition

REORIENTATION ON PROPERTY
AND SUPPLY MANAGEMENT
AND OTHER RELATED UPDATEs

April 10, 2019, 8:00 AM -5:00 PM

Olcabalb’s Fish Fun, Brgy. Looc, Bais City
Phases of Property and Supply Management

Acquisition
Procurement
Delivery
Inspection
Acceptance of Delivery

Utilization
a.Recording & maintaining
SC & PC

Inventory
b. Preparation of Issuance

Taking
Documents (RIS, PAR & ICS)
c. Preparation of Inventory
Report (Semi-Annual & Annual)

Disposal
a.Transfer of Property
b.Sale of Unserviceable
Section 7.2 of the IRR of R.A. 9184 provides that
“no procurement shall be undertaken unless it is
in accordance with the approved Annual
Procurement Plan (APP) of the procuring entity.
SEQ. NO. ACTIVITY FORMS/REPORTS

1 Consolidates common-use item to APP APP

2 Prepares Agency Procurement Request for
items to be procured at DBM-PS APR
3 Prepares Purchase Request for item not available
at DBM-PS PR
4 Accepts delivery of supplies/equipments DR
5 Signs Inspection and Acceptance Report IAR
6 Maintains Property/Stock Card PC/SC
7 Prepares Issuance documents and report RIS/RSMI
8 Distributes available supplies/equipments ICS/PAR
9 Conducts Inventory Taking RPCI/RPCPPE
10 Identifies unserviceable equipment IIRUP
11 Identifies the waste material for disposal WMR

Source: Handbook on Property and Supply Management 2013 Edition

Phases of Property and Supply Management

Acquisition
Procurement
Delivery
Inspection
Acceptance of Delivery
 Role of Supply Officer / Property
Custodian

1. Accepts delivery / transfer / donations

(duly signed PO / Contract / Deed of
Donation and MOA)

All items to be inspected shall be accepted first

by the Property Officer/School Property
Custodian, as the case may be (Section 114, COA
Circular 92-386)

The above provision pertains only to the

receipting/signing on the delivery receipt (DR) and
temporary recording of the deliveries upon arrival of
goods or articles. The deliveries are still subject to
inspection for conformity with specifications on the order.

17
 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).

If not, he/she may reject the deliveries

until the supplier complies with the end-
users specifications

Supply Officer/Designated Property Custodian

signs “Received” portion of the original and copy 2 of
Delivery Receipt (DR)
 Role of Supply Officer / Property
Custodian
2. Signs Inspection and Acceptance Report

19
The Office/School inspection
Committee shall sign the Inspection
and Acceptance Report (IAR) prior
to acceptance by the Supply
Officer/School Property Custodian.
Phases of Property and Supply Management

Utilization
a. Recording & maintaining
SC & PC
b. Preparation of Issuance
Documents (RIS, PAR & ICS)
c. Preparation of Inventory
Report (Semi-Annual & Annual)
 Role of Supply Officer / Property
Custodian

3. Records delivery / transfer / donations thru Property

Card and Stock Card (duly inspected from a perfected
PO or Contract, formal turn-over thru Property Transfer
Report (PTR) duly accepted or signed Deed of
Donation)

22
 Appendix 69
Department of Education
Division of Cebu City
PROPERTY CARD

Fund Cluster: ______________________

Property, Plant and Equipment :

Property Number:
Description :
Reference/ Receipt Issue/Transfer/ Disposal Balance
Date Amount Remarks
PAR No. Qty. Qty. Office/Officer Qty.
 Appendix 58

STOCK CARD

Entity Name: ___________________________________ Fund Cluster: _________________

Item : Stock No. :

Description : Re-order Point :
Unit of Measurement :
Receipt Issue Balance
Date Reference No. of Days to Consume
Qty. Qty. Office Qty.
 Role of Supply Officer / Property
Custodian

4. Prepares Issuance Documents Property

Acknowledgement Receipt (PAR) and Inventory
Custodian Slip (ICS)

25
Preparation of Issuance Documents

Requisition and Issue Slip

The RIS shall be distributed as follows:

1. Original - Accounting Division/Unit
2. Copy 2 - Requesting Office
3. Copy 3 - Property and/or Supply Division/Unit

Note: For use of Report of Supplies and Materials Issued (RSMI)

 Appendix 59
Department of Education
Division of Cebu City

INVENTORY CUSTODIAN SLIP

Entity Name: _________________________________

Fund Cluster : ________________________________ ICS No : ______________

Amount
Inventory Estimated
Quantity Unit Description
Unit Cost Total Cost Item No. Useful Life

Accountability over Semi-expendable Property. Inventory Custodian Slip (ICS) shall be issued
to end-user of Semi-expendable Property to establish accountability. Accountability shall be
extinguished upon return of the item to the Asset Management Division (AMD) or in case of
loss, upon approval of the relief from property accountability.

Received from: Received by:

__________________________________ __________________________________
Signature Over Printed Name Signature Over Printed Name
__________________________________ __________________________________
Position/Office Position/Office
__________________________________ __________________________________
 Appendix 71

PROPERTY ACKNOWLEDGMENT RECEIPT

Entity Name : ______________________________________

Fund Cluster: ______________________________________ PAR No.: ___________

Property Date
Quantity Unit Description Amount
Number Acquired

Received by: Issued by:

_________________________________________ __________________________________________
Signatue over Printed Name of End User Signatue over Printed Name of Supply and/or
__________________________________ _______________________________
Position/Office Position/Office
_________________________ _________________________
Date Date
 Expendable Semi-Expendable
(consumable , for (non consumable, Non-Expendable
consumption) serviceable life more than
1 year

Small tools, office Land, School Buildings

Pencil Office Furniture , IT
supplies and
Bond Paper Equipment
equipment,books

less than 15K >= 15k

Inventory Items PPE

ICS PAR
 Expendable Semi-Expendable
(consumable , for (non consumable, Non-Expendable
consumption) serviceable life more than
1 year

Small tools, office Land, School Buildings

Pencil Office Furniture , IT
supplies and
Bond Paper Equipment
equipment,books

less than 15K >= 15k

Inventory Items PPE

SC ICS PC PAR
Accountability over Semi-expendable Property

“it shall be issued to end-user to establish

accountability over them. Accountability shall be
extinguished upon return of the item to the
Property and Supply Division/Unit or in case of
loss, upon approval of the relief from property
accountability”
 Role of Supply Officer / Property
Custodian
5. Conducts Inventory Taking

35
 Appendix 66

REPO RT O N THE PHYSICAL CO UNT O F INVENTO RIES

_________________________________
(T ype of Inventory Item)

As at ________________________

Fund Cluste r : ________________________________

For which ___(Name of Accountable Officer )____, _ (Official Designation )___, _____(Entity Name )______ is accountable , having assume d such accountability on ___ (Date of Assumption)___ _.

Stock Unit of Unit Shortage /O ve rage

Article De scription Balance Pe r Card O n Hand Pe r Count Re marks
Numbe r Me asure Value
(Quantity) (Quantity) Quantity Value

Certified Correct by: Approved by: Verified by:

________________________________ _______________________________
Signature over Signature over Printed Name of Head of Agency/Entity or Signature over Printed Name of
Printed Name of Authorized Representative COA Representative
Inventory
Committee Chair
and Members
R.A.656 or Property Insurance Law provides for
compulsory insurance of government
properties for any damage or loss. The Agency
Head has the responsibility to insure
government property under the Property
Insurance Fund administered by the GSIS.
 Appendix 73

REPORT ON THE PHYSICAL COUNT OF PROPERTY, PLANT AND EQUIPMENT

________________________________
(Type of Property, Plant and Equipment)
As at ________________________________

Fund Cluster : ________________________________

For which ___(Name of Accountable Officer )__, _ (Official Designation )__,____(Entity Name )______ is accountable, having assumed such accountability on _(Date of Assumption) .

Q UANTITY Q UANTITY
PROPERTY UNIT OF UNIT S HORTAGE/OVERAGE
ARTICLE DES CRIPTION per per REMAKS
NUMBER MEAS URE VALUE
PRO PERTY CARD PHYSICAL CO UNT Quantity Value

Certified Correct by: Approved by: Verified by:

Signature over Signature over Printed Name of Head of Signature over Printed Name of COA
Printed Name of Agency/Entity or Authorized Representative Representative
Inventory Committee
Chair and Members
 Property, Plant and Equipment
• Land
• Land Improvements
• Infrastructure Assets
Flood Control System
Sewer System
• Buildings and Other Structures
 School Buildings
• Machinery and Equipment
 Office Equipment
Disaster Response and Rescue Equipment
• Furniture, Fixtures and Books
Role of Supply Officer / Property
Custodian

6. Prepares Inventory Report including (monitoring the

actual location of asset, condition of asset and Person
Accountable) as required by COA

41
 Appendix 65

WASTE MATERIALS REPORT

Entity Name : ____________________________________ Fund Cluster : _____________________
Place of Storage : ___________________________________________ Date : ________________________________
ITEMS FOR DISPOSAL
Record of Sales
Item Quantity Unit Description Official Receipt
No. Date Amount
1
2
TOTAL
Certified Correct : Disposal Approved :
__________________________________
Signature over Printed Name of Supply Signature over Printed Name of Head of
and/or Property Custodian Agency/Entity or his/her Authorized
CERTIFICATE OF INSPECTION
I hereby certify that the property enumerated above was disposed of as follows:
Item ________ Destroyed
Item ________ Sold at private sale
Item ________ Sold at public auction
Item ________ Transferred without cost to __(Name of the Agency/Entity)__

Certified Correct: Witness to Disposal:

Signature over Printed Name of Signature over Printed Name of Witness
 Appendix 74

INVENTO RY AND INSPECTIO N REPO RT O F UNSERVICEABLE PRO PERTY

As at _________________________________

Entity Name: _______________________________________ Fund Cluster : _____________________

______________________________ ______________________________ ______________________________
(Name of Accountable Officer) (Designation) (Station)

INVENTO RY INSPECTIO N and DISPO SAL

Date Accumulated Accumulated DISPOSAL RECORD OF SALES
Particular Property Unit T otal Carrying Appraised
Acquire Qty Depreciatio Impairment Remarks Others
s/ Articles No. Cost Cost Amount Sale T ransfer Destruction T otal Value OR No. Amount
d n Losses (Specify)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

I CERT IFY that I have inspected each I CERT IFY that I have witnessed
I HEREBY request inspection and disposition, pursuant to Section 79 of PD 1445, of the
and every article enumerated in this the disposition of the articles
property enumerated above.
report, and that the disposition made enumerated on this report this
thereof was, in my judgment, the best for ____day of _____________, _____.
the public interest.
Requested by: Approved by:

(Signature over Printed (Signature over Printed Name of (Signature over Printed Name of (Signature over Printed Name
Name of Accountable Authorized Official) Inspection Officer) of Witness)
(Designation of Accountable Officer) (Designation of Authorized Official)
 PPE ESTIMATED USEFUL LIFE

Infrastructure asset 20-50 years

Building and other Structures 30-50 years
Machinery and Equipment 5-15 years
Motor Vehicles 5-15 years
Trains/Aircraft 10-20 years
Water Craft 10-25 years
Furniture, Fixtures and books 2-15 years
Based on the above life spans, the entity shall prepare the specific
estimated useful life for each asset based on its experience on the life of
its PPE, copy furnished the Resident Auditor and the Government
Accountancy Sector of COA.

Depreciation Expense = Cost – Residual Value(salvage value) (5% of cost)

Estimated Useful Life (in Months )
Procedures in the Receipt of the Inventory Item and PPE

Receive PPE and supplies

-Property Custodians signs
“received” of the DR and
Prepares IAR

Property Custodians forward

the IAR to Inspectorate Team
for Inspection

Inspectorate Team signs the

“Inspection” column of the
IAR
-Property Custodian signs the
‘acceptance” column of the
IAR

Special or
Common?

NO YES

Place in the Issue to end-

stock room user
 Procedures in the Requisition and Issuance of
PPE
Requesting Office Property and/or Supply
Requesting Personnel
Division/Unit
prepares RIS in 3 copies and
Receives RIS from Requesting
fills-up necessary information
Personnel. Reviews and verifies the
and signs in the ‘Requested
completeness of information.
By” portion of the RIS
Indicates “P” in the Stock Available?
Requesting Personnel Yes Column if item being
forwards the RIS to Property requisitioned is/are available on
Supply unit for stock stock, or “X” in the stock available?
availability No column if not available

Property Staff forwards the

original copy 3 of RIS to the Head
of Supply/Property for review and
approval

Authorized official signs the

“Approved by” portion of the RIS

Based on the approved RIS,

Property Staff prepares Property
Acknowledgement Receipt (PAR)
 Procedures in the Requisition and Issuance of
PPE
Requesting Office Property and/or Supply
Division/Unit

Requesting Personnel signs in Supply Officer /Property

the “Received By” portion of Custodian signs in the “Issued By”
RIS and PAR portion of RIS and PAR

Property Staff updates the

Property Card
 Procedures in the Requisition and Issuance of
Inventory Items
Requesting Office Property and/or Supply
Requesting Personnel
Division/Unit
prepares RIS in 3 copies and
fills-up necessary information Receives RIS from Requesting Personnel.
and signs in the ‘Requested Reviews and verifies the completeness of
By” portion of the RIS information. Indicates “P” in the Stock
Available? Yes Column if item being
Requesting Personnel forwards requisitioned is/are available on stock, or
the RIS to Property Supply unit “X” in the stock available? No column if not
for stock availability available

Property Staff forwards the original copy 3

of RIS to the Head of Supply/Property for
review and approval

Authorized Official signs RIS after

determining the reasonableness of the
quantity and nature of item/s being
requested and ensures that the same does
not exceed the planned usage for the period
 Procedures in the Requisition and Issuance of
Inventory Items
Requesting Office Property and/or Supply
Division/Unit

Based on the approved RIS, Property

Staff prepares Inventory Custodian Slip
(ICS)

Requesting Personnel receives Supply Officer /Property Custodian signs

the supplies and signs in the in the “Received From” portion of ICS and
“Received By” portion of RIS “Issued by” portion of the RIS.
and ICS.

Property Staff updates the Stock Card

Accounting
Division
Files permanently copy 3 of RIS, original
for preparation of Report of Supplies
and Materials Issued (RSMI)

Forwards RSMI to Accounting Division

together with Original RIS (at the end of
the Day) or monthly submission
PRAY BEFORE MEAL
Deped No. 82 s. 2011
• Guidelines on Proper
Recording of all Donated
Properties

52
 DepEd Order No. 82 s. 2011
The DONOR shall provide the DONEE a
DEED OF DONATION
It must be properly signed between the
At the School
Donor and Head of School or
Level Representative

Donated assets shall be recorded at

cost, fair market value or appraised
Elementary and Non - IUs value when cost is not available Secondary / IUs

The School Property Custodian accepts the The HS Supply Officer accepts the delivery
delivery and records the delivery to the and record the same to the Property
Property/Stock Card and School Inventory Card/Stock Card and School Inventory
Report Report

The School Property Custodian forwards

the original Deed of Donation and (school The HS Supply Officer forwards copy of the
inventory report) to the DO Supply Officer Deed of Donation to DO Accountant for
for recording Booking-UP

DO Supply Officer forwards copy of the

Deed of Donation to DO Accountant for 53
Booking-UP
Loss of Government Property

It is the power of the COA to

credit losses of property or act
on application for relief of
accountability
 Immediately notify the auditor of the occurrence of the loss
and within thirty (30) days submit an application for relief

** Affidavit executed by the accountable officer stating the following facts:

1. Property lost and its valuation
2. Actual date in which the absence was first noted
3. Manner of disappearance
4. Efforts put forth to recover the same
5. Provision made to safeguard the property
6. Date when the loss was reported to the Auditor and Police
** Joint Affidavit of two (2) disinterested persons

** Final Police report showing the steps taken by the police

authorities to recover the property lost and to apprehend the
suspect(s) and the present status of the case

** Comments and/or recommendation of the agency head

** Copy of Acknowledgement Receipt of Equipment for Property

Lost
DepED MEMORANDUM No.328,s. 2009
GUIDELINES ON THE GRANT OF VACATION SERVICE CREDITS TO
TEACHERS DESIGNATED AS DISTRICT/SCHOOL PROPERTY
CUSTODIANS

Paragraph 3.
b. Teachers designated Property Custodians but who
continue to have regular teaching load (of at least 2 but not beyond
4) shall render services on part-time basis shall remain in the
teachers’ leave basis. Any work done within the school premises in
excess of 8 hours during the regular school days shall be given
additional compensation or overtime pay.
 c. When funds are not available for the grant of additional
compensation or overtime pay, vacation service credits may be
granted for services rendered beyond the required working hours
during regular school days, which is exclusive of the 15 days
limitation under DepEd Order No.53, s.2003;
d. xxx
e. Teachers designated on part-time basis as Property
Custodians and who are required to render services during the
summer vacation to conduct property inventory after the closing
and before the opening of classes shall likewise be granted
vacation service credits of not more than 15 days, also exclusive of
the 15 days limitation.
 4. The following procedures/requirements must be observed:

a. The designation of a teacher to perform as Property

Custodian whether on part-time or full-time basis shall be
recommended by the Schools Head to the Schools Division
Superintendent(SDS) provided that the certification is issued by the
School Head that all teachers needs have been met and no
additional teachers are needed in the future;
b. The SDS shall issue an Order designating the teacher as
Property Custodian, which shall include the specific tasks to be
performed;
 c. Only duly designated Property Custodians may be paid
additional compensation or overtime pay or may be granted
vacation service credits under these guidelines;
d. The School Head shall submit to the SDS the request for
the grant of vacation service credits, clearly indicating the total
number of days served by Designated Property Custodian during the
summer vacation together with the duly signed daily time
record(DTR) for approval; and
e. The discretion to determine the allowable number of
vacation service credits that may be allowed is vested with the SDS.
5. The accumulated vacation service credits of teachers shall be used
to offset absences of teachers due to illness. Subject to availability
of funds and approval of the SDS, monetization or payment of the
money value of unused vacation service credits may be allowed,
using the approved formula for computation, conversion and
reversion under existing CSC rules and regulations
 DepED ORDER No. 042, s.2018

UPDATED GUIDELINES ON DELIVERY, INSPECTION, ACCEPTANCE

AND RECORDING OF DEPED PROCURED ASSETS
Procedural Requirement
–The Supply Office shall prepare the Property Transfer
Report (PTR) on the basis of the Contract and
Allocation/Distribution List per Region/Division provided by
the Proponent Office during the Pre-Implementation
Meeting.
–Supply office will inform the Division Supply Officers of the
deliveries to be made by various suppliers and provide
them a copy of the distribution list and schedule of
deliveries. The PTR’s will be one of the delivery documents
that the winning supplier will bring during the delivery in
various recipient schools to be signed by the school
property custodians.
Procedural Requirement

- An inspection will be made on the delivered items by the

School Inspectorate Team and signs the Inspection Report, if
the deliveries complies with the requirement; if not, reject
the deliveries.
-Upon signing the Inspection Report by the School
Inspectorate Team, the ‘acceptance” portion of the IAR and
the “received by” portion of the PTR shall then be signed
by the School Property Custodian.
-School Property Custodian is responsible in the distribution
and issuance of delivered items who must sign in the
ICS/PAR for proper accountability.
• What Is the Issue?
 Timelines
April 17 Deadline for the following reports for calendar year 2019:
Report of Physical Count of Inventory (RPCI)
Report of Physical Count of Property, Plant and Equipment (RPCPPE)
(soft and hard copy in excel format in alphabetical order)

May Field Validation by the Inventory Committee

June Reorientation on Disposal and Other Related Updates

June 10 Deadline for the following reports for calendar year 2019:
Waste Material Report (WMR)
Inventory and Inspection Report of Unserviceable Property (IIRUP)
(soft and hard copy in excel format in alphabetical order)

July Field Validation by the Disposal Committee

“Government has no other end, but the
preservation of property”

John Locke
Fb acct: jhanburgos