Supply Orientation and Workshop Division.pptx

Supplies Orientation

1. RECEIPT, ACCEPTANCE, RECORDING AND ISSUANCE OF DELIVERIES

2. Statement of Purpose Inventory Report is one of the required report to be submitted to the Division at the end of School Year. This orientation aims to provide Property Custodian and School Head with a tool or knowledge in the preparation of the report . To orient P roperty Custodian the proper recording of supplies/equipment received or procured. To orient property custodian the forms to be used in recording and disposing of property, plant and equipment. To boaster the relationship between the School H ead and Property Custodian.

3. Overview It has been observed that the role of Property Custodian is not well defined in the District Offices. Property Custodian plays an important role in: A. Acceptance, Distribution and Maintenance of School Properties B. Prepares Report on Physical Count of Inventories and Property, Plant and Equipment C. Signs Clearance of all Officials and Employees of the schools

4. Overview D. Prepares and maintains Property and Stock Cards for all properties and supplies of the school. E. Prepares Project Procurement Management Plan (PPMP) for the school. F. Keeps all the records of receipts and documents of all deliveries of property, plant, equipment and supplies.

5. It is a state policy that... “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”

6. What is the Issue? Accountability Responsibility Liability

7. Accountability – “a person” obligations to carry out responsibilities and be answerable for decisions and activities Responsibility – the acceptance of assigned authority and the obligation prudently to exercise assigned or imputed authority attaching to the assigned or imputed role of an individual or group participating in organizational activities or decision Liability – 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. Accountability, Responsibility and Liability of Government Property

8. HEAD OF 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

9. ACCOUNTABLE OFFICER ICT Coordinator Supply Officer LRMDS Supervisor Accountable – answerable or one whose duties permit or required possession or custody of funds and property such as cashier, disbursing or supply officer and other persons though not accountable may be held accountable by virtue of their participation on a particular transaction

10. ROLE OF SUPPLY OFFICERS/PROPERTY CUSTODIANS 1 . Accepts delivery / transfer / donations (duly signed PO / Contract / Deed of Donation and MOA) 2 . Signs Inspection and Acceptance Report 3 . Records delivery / transfer / donations thru Property Card and Stock Card (duly inspected from a perfected PO or Contract, formal turn-over thru IRP or duly accepted or signed Deed of Donation)

11. ROLE OF SUPPLY OFFICERS/PROPERTY CUSTODIANS 4 . Prepares Issuance Documents Property Acknowledgement Receipt (PAR) and Inventory Custodian Slip (ICS) 5 . Conducts Inventory Taking and Maintains Property Card ( PC) & Stock Card (SC) 6. Prepares Inventory Report including (monitoring the actual location of asset, condition of asset and Person Accountable) as required by COA

12. PHASES OF PROPERTY AND SUPPLY MANAGEMENT Acquisition Procurement Delivery Inspection Acceptance of Delivery Utilization a. Recording & maintaining SC & PC b. Preparation of Issuance Documents ( RIS, PAR & ICS) c. Preparation of Inventory Report (Semi-Annual & Annual) Disposition Transfer of Property Sale of Unserviceable Inventory Taking

13. MODES OF ACQUIRING GOVERNMENT PROPERTY The following are the modes of acquiring property whether supplies, materials, equipment or land, in government: Purchased Constructed Acquired (Transfer/Donation) Non-Exchange Transaction Donation without Condition Donation with Condition Grant Intra-Agency Transfer Inter-Agency Transfer Exchange Transaction

14. ( Section 114, COA Circular 92-386 ) All items to be inspected shall be accepted first by the Property Officer/School Property Custodian, as the case may be. 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.

15. 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) Supply Officer/Designated Property Custodian forwards Original DR & Copy 2 of approved PO to Inspection Committee for inspection of deliveries The Head of Office or School shall constitute an Inspection Committee to inspect and validate deliveries

16. The School Inspection Committee shall be composed of : Regular Members: Team Leader – at least 2 nd ranking permanent official of school One (1) school personnel designated by the principal who has knowledge/technical expertise relevant to the goods delivered Provisional Member: One (1) representative from PTA or NGOs

17. The Inspectorate Team and the Supply Officer / Designated Property Custodian shall prepare the Inspection and Acceptance Report (IAR) Note: Distribution of IAR shall be as follows 1. Original – Property and/or Supply Division/Unit (to be attached To DV, together with the Original DR 2. Copy 2 – Property Inspector / Inspection Team 3. Copy 3 - Accounting Division/Unit (attached in setting up payables) 4. Copy 4 - Property and/or Supply Division/Unit File The Office/School Inspection Committee shall sign the Inspection and Acceptance Report (IAR) prior to acceptance by the Supply Officer/ School Property Custodian.

18. RECORDING

19. Signs “Received” portion of the original and copy 2 of the Delivery Receipt. Returns copy 2 of DR to the supplier Property and/or Supply Division/Unit Prepares Inspection and Acceptance Report (IAR) in 4 copies Forwards original IAR, DR and copy 2 of PO to Property Inspector for inspection of deliveries Inspectorate Team Inspects and verifies items as to quantity and conformity to specifications based on DR and approved PO Signs the “Acceptance” portion of IAR. Forwards copy 3 of IAR, photocopy of PO and DR to Accounting for recording Prepares DV, attaches the original IAR, copy 2 of DR, original PO Accounting Division

20. POLICIES ON THE APPLICATION OF THRESHOLD Tangible Items below the capitalization threshold of P 15,000.00 shall be accounted as semi-expendable property . ** Minimum cost of the individual asset *** Individual item below the threshold but work together as one network of asset, the amount exceeds the threshold **** the P15,000.00 shall not be applied to the aggregate value of PPE acquired in bulk

21. Recording of deliveries thru Stock and Property Card Consumable & Non-Consumable and equipment < P 15,000.00 threshold Property, Plant and Equipment > P 15,000.00 threshold Property Card Stock Card

22. ISSUANCE AND ACKNOWLEDGEMENT OF ITEMS

23. Preparation of Issuance Documents RIS Requisition and Issue Slip Note: For use of Report of Supplies and Materials Issued ( RSMI )

24. Issuance and acknowledgement of Items PAR Property Acknowledgement Receipt ICS Inventory Custodian Slip Property, Plant & Equipment ( IT Equipment, Office Equipment, office furniture and Library Books more than P15,000.00) Non-Consumable Supplies (including textbooks, school furniture) (Office furniture & Office/ICT equipment less than P 15,000.00) Note: 2016 GAM indicates Accountability Over Semi-Expendable Property

25. PAR Property Acknowledgement Receipt Property, Plant & Equipment ( IT Equipment, Office Equipment, vehicle more than P15,000.00)

26. ICS Inventory Custodian Slip Non-Consumable Supplies (including textbooks, school furniture, office furniture & Office/ICT equipment less than P 15,000.00) Note: 2016 GAM indicates Accountability Over Semi-Expendable Property

27. 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”

28. Property shall be issued only upon: Assignment of Property Number Attachment of Property Sticker/Tag with the written Property Number Acknowledgement of PAR by the end-user (signed )

29. ITEMS PROCURED BY CO & RO DELIVERED DIRECTLY TO SCHOOL

30. School Property Custodian accepts delivery School Property Custodian forwards delivery receipt to the School Inspectorate Team School Inspectorate Team conducts inspection and signs Inspection and Acceptance Report (IAR) upon completion of installation and testing School Property Custodian signs the acceptance portion of the IAR and PTR At the School Level If School is IUs ? A B No Yes Central and Regional Offices procured items delivered directly to school

31. School Property Custodian returns original signed DR, IAR and PTR to the supplier for payment purposes provides copy of DR , IAR & PTR to Division Supply Officer B At the Division Office Level School Property Custodian records delivery to School Inventory and Property Card/Stock Card Division Supplier Officer records delivery in the DO Non-Implementing Units Division Supply Officer prepares transfer of accountability thru PAR & ICS to the Accountable Officer of the School A Implementing Units School Property Custodian returns original signed DR, IAR & PTR to the supplier for payment purposes provides copy of DR, IAR & PTR to Division Supply Officer School Property Custodian records delivery to School Inventory and Property Card/Stock Card School Property Custodian records delivery in the School inventory and prepare transfer of accountability thru (PAR) & (ICS) for the Accountable Officer of the School Note: Inventory of Non-IUs are under the Division Office

32. Donated Properties

33. Deped No. 82 s. 2011 Guidelines on Proper Recording of all Donated Properties

34. Sample Deed of Donation

35. The DONOR shall provide the DONEE a DEED OF DONATION It must be properly signed between the Donor and Head of School or Representative DO Order No. 82 s. 2011 The School Property Custodian accepts the delivery and records the delivery to the Property/Stock Card and School Inventory Report The HS Supply Officer accepts the delivery and record the same to the Property Card/Stock Card and School Inventory Report Elementary and Non - IUs Secondary / IUs Donated assets shall be recorded at cost, fair market value or appraised value when cost is not available The School Property Custodian forwards the original Deed of Donation and ( school inventory report) to the DO Supply Officer for recording DO Supply Officer forwards copy of the Deed of Donation to DO Accountant for Booking-UP The HS Supply Officer forwards copy of the Deed of Donation to DO Accountant for Booking-UP At the School Level

36. STEPS / PROCEDURE IN CONDUCTING INVENTORY TAKING

37. 1 Planning the inventory taking Accurate inventories require a METHODICAL SYSTEM (Procedure/orderliness in doing something) Definite plans should be developed concerning: * the date of physical inventory * who is to supervise the count * the personnel to act as counters and checkers * sequence of counting 2. There should be set of instructions to be observed by each person connected with the taking of inventory

38. Creation of Inventory Committee 2

39. Physical Inventory Taking 3 The committee shall take the actual counting, measurement or weigh the object of inventory the committee shall take note of: Name of inventory item Code number Location Item Count Asset Registry Template

40. Witnessing the Inventory Taking 4 A representative from COA shall be invited to witness physical inventory taking conducted by inventory committee to observe the actual process in order to assure themselves the fairness of the presentation of financial statements

41. Reconciliation of Property & Accounting Records 5

42. Loss of Government Property It is the power of the COA to credit losses of property or act on application for relief of accountability New Form from COA Report of Loss

43. Immediately notify the auditor of the occurrence of the loss and within thirty (30) days submit an application for relief Procedure / Requirements for Relief of Accountability ** 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

44. Procedure / Requirements for Relief of Accountability ** 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

45. DISPOSAL

46. DISPOSAL – is the end of the life cycle of a government property

47. Disposal Objectives 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

48. Determination of Disposable Property 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

49. MODES OF DISPOSAL Transfer of Property Donation of Property Condemnation / Destruction Sale of Unserviceable Property

50. Documentation

51. Inventory and Inspection Report of Unserviceable Property (IIRUP) This form is used for : disposal of vehicles, office 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.

52. Waste Materials Report 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 .