7.1 Procedures



7.2.1 Receipt of Equipment


Upon receipt of the delivered equipment, the BT shall:

a. prepare three copies of AIR showing the items received and inspected to be distributed as follows:

Original - to the C/M Accountant to be attached with the duplicate of PO and PR
Duplicate copy - to be attached to the DV together with the originals of the PO and PR
Triplicate copy - BT file

b. based on the AIR, the BT shall record the property and equipment in the PEC.

c. based on the AIR, the C/M Accountant shall record the asset and payable accounts.

7.2.2 Issuance to end-users

Upon receipt of the notice of the availability of the property/equipment requested, the requesting personnel shall prepare three copies of RIS for approval by the PB. The approved RIS shall be submitted to the BT.

a. The BT shall:

1. prepare the PAR as shown in Annex 25 in three copies. Require receiving staff to sign the receipt portion of the RIS and the PAR. The PAR and the RIS shall be distributed as follows:

Original - to BT
Duplicate copy - to end-user
Triplicate copy - C/M Accountant

2. issue the property or equipment; and

3. record the property or equipment in the PEC based on signed copy of the RIS and PAR.

7.2.3 Return of obsolete, unserviceable or no longer needed property/equipment

a. The AO shall return the obsolete, unserviceable or no longer needed property/equipment to the BT.

b. The BT shall -

1. prepare three copies of Return and Receipt of Property/Equipment (RRPE) as shown in Annex 28;

2. acknowledge receipt of the returned equipment. The RRPE shall be distributed as follows:

Original - to Accountable Officer
Duplicate copy - to BT
Triplicate copy - to C/M Accountant

3. record the RRPE in the PEC and cancel the corresponding PAR.

7.2.4 Disposal of obsolete and unserviceable property

a. The BT shall prepare an Inventory, Inspection and Appraisal Report (IIAR), as shown in Annex 29, for obsolete and unserviceable property in three copies.

b. The C/M Accountant shall certify as to the correctness of the cost and book value.

c. The authorized inspector of the barangay shall certify as to the existence and condition of the items as enumerated in the IIAR and recommend the appropriate mode of disposal thereto.

d. The PB shall approve the disposal regardless of cost, subject to post audit of COA. In case of real property, the disposal shall be subject to the approval of the COA regardless of the value or cost involved. (Sec. 380 of the Local Government Code)

e. The authorized observer shall certify as to witnessing the actual disposal of the articles in accordance with the recommended mode of disposal.

f. The duly accomplished IIAR shall be distributed as follows:

Original - to the C/M Accountant as basis for drawing a JEV and shall serve as its supporting document
Duplicate copy - to the BT for recording in the PEC
Triplicate copy - to C/M Accountant file copy

g. The IIAR shall be used as supporting document to the JEV in recording disposals.



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