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    Appendix 74 - Instructions - IIRUP

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    Lian Blakely Cousin
    This document provides instructions for completing an Inventory and Inspection Report of Unserviceable Property (IIRUP). The IIRUP is used to record and dispose of unserviceable assets. It involves inspecting unserviceable properties, determining their value, and documenting their sale, transfer, or destruction. Technical inspectors may evaluate properties and valuable parts are to be separated. The report requires certifications from inspection officers and witnesses.

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    Appendix 74 - Instructions - IIRUP

    Uploaded by

    Lian Blakely Cousin
    3K views2 pages
    This document provides instructions for completing an Inventory and Inspection Report of Unserviceable Property (IIRUP). The IIRUP is used to record and dispose of unserviceable assets. It involves inspecting unserviceable properties, determining their value, and documenting their sale, transfer, or destruction. Technical inspectors may evaluate properties and valuable parts are to be separated. The report requires certifications from inspection officers and witnesses.

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    This document provides instructions for completing an Inventory and Inspection Report of Unserviceable Property (IIRUP). The IIRUP is used to record and dispose of unserviceable assets. It involves inspecting unserviceable properties, determining their value, and documenting their sale, transfer, or destruction. Technical inspectors may evaluate properties and valuable parts are to be separated. The report requires certifications from inspection officers and witnesses.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    3K views2 pages

    Appendix 74 - Instructions - IIRUP

    Uploaded by

    Lian Blakely Cousin
    This document provides instructions for completing an Inventory and Inspection Report of Unserviceable Property (IIRUP). The IIRUP is used to record and dispose of unserviceable assets. It involves inspecting unserviceable properties, determining their value, and documenting their sale, transfer, or destruction. Technical inspectors may evaluate properties and valuable parts are to be separated. The report requires certifications from inspection officers and witnesses.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 2

    INVENTORY AND INSPECTION REPORT OF UNSERVICEABLE

    PROPERTY
    (IIRUP)

    INSTRUCTIONS

    A. The IIRUP is a report prepared by the Supply and/or Property Unit as basis to record
    dropping from the books the unserviceable properties carried in the PPE accounts.

    B. This report shall be accomplished as follows:


    1. As at ______________ the period covered by the report
    2. Entity Name the name of the agency/entity
    3. Fund Cluster the fund cluster name/code in accordance with the UACS
    4. Name of the Accountable/Designation/Station the name, designation and station of the
    Accountable Officer
    5. Inventory
    Date Acquired acquisition date of the PPE
    Particulars/Articles description of the unserviceable PPE
    Property No. the assigned number to the unserviceable PPE
    Quantity quantity of unserviceable PPE
    Unit Cost cost per unit of unserviceable PPE
    Total Cost total amount of unserviceable PPE (Quantity x Unit Cost)
    Accumulated Depreciation accumulated depreciation of unserviceable PPE
    Accumulated Impairment Losses accumulated impairment losses of
    unserviceable PPE
    Carrying Amount cost less accumulated depreciation and accumulated impairment
    losses
    Remarks additional information on the unserviceable PPE such as condition,
    status, etc.
    6. Inspection and Disposal
    Disposal the amount per mode of disposal such as sale, transfer, destruction, etc.
    Appraised Value appraisal assigned by the agency/entity
    Record of Sales the official receipt number and corresponding amount for the sales
    proceeds

    C. In cases where technical knowledge is needed for the determination of the true condition or
    actual current value of the property to be inspected, a Technical Inspector with the required
    knowledge and training shall inspect the same.
    D. Certain property, due to its very nature, becomes worthless as a whole, but certain parts of
    motor vehicles or of some equipment with brass ornaments, buckles, etc., which possess intrinsic
    value in themselves or which may be useful in making repairs to other equipment. In such cases,
    and wherever practicable, the valuable part or parts of the article or equipment shall be separated
    from the worthless part/s for proper accounting by the Accountable Officer at their appraised
    valuation or for proper disposition under Sections 79 of P.D. No. 1445.
    E. When the property is sold, the record of sales shall be accomplished. The Inventory and
    Inspection Report of Unserviceable Property shall be submitted to the Accounting Division/Unit
    after the disposal is completed.
    F. The original copy of the report shall be the basis for adjusting the accounts affected by means
    of a JEV.

    183
    G. Request for Inspection shall be as follows:

    I HEREBY request inspection and disposition, pursuant to Section 79 of P.D. No. 1445,
    of the property enumerated above.

    Requested by: Approved by:

    (Signature over Printed (Signature over Printed Name


    Name of Accountable Officer) of Authorized Official)

    (Designation of Accountable (Designation of Authorized


    Officer) Official)

    H. Certification in the report shall be as follows:

    I CERTIFY that I have inspected each and every article enumerated in this
    report, and that the disposition made thereof was, in my judgment, the best for the
    public interest.

    (Signature over Printed Name of


    Inspection Officer)

    I CERTIFY that I have witnessed the disposition of the articles enumerated on


    this report this ____day of _____________, _____.

    (Signature over Printed Name of Witness)

    I. This report shall be prepared in three (3) copies and submitted by the Accountable Officer to
    the following:
    Origina Accounting Division/Unit
    l
    Copy 2 Supply and/or Property Custodian's file
    Copy 3 COA, TSO, for inspection of PPE that requires evaluation by experts

    183

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