RELIEF FROM PROPERTY

ACCOUNTABILITY AND
BOARD OF SURVEY
Order of Presentation
• References
• Rationale
• Purpose
• Definition of Terms
• Policies
• Procedures
• Responsibilities
References
1. P.D. No. 1445 dated June 11, 1978. Otherwise known as
“Government Auditing Code of the Philippines”;

2. NAPOLCOM Memorandum Circular No. 94-015 dated May 2, 1994;

3. COA Memo Circular No 92-751: Documentation of

Petitions/Requests for Relief of Property Accountability;

4. Article 217 of the Revised Penal Code on “Malversation of Public

Funds or Property”;
 References
5. Directorate for Logistics Circular No. 002-02 dated February 14, 2002:
“Procedures to be Followed in Requesting for Relief from Property
Accountability”;

6. NAPOLCOM Memorandum Circular No. 2018-001 dated April 23, 2018:

“The New Rules and Regulations on the issuance of Short Firearms to
PNP Personnel”;
7. NAPOLCOM Memorandum Circular No. 93-015 dated September 23,
1993: “Prescribing the Rules and Regulations on the issuance of
Sidearms to PNP Members”;
 References
8. PNP Memorandum Circular No. 2018-033 dated August 22, 2018: “Policy
on the Permanent issuance of Handgun”;

9. Directorate for Logistics Standard Operating Procedure No. 2005-02

dated June 3, 2005: “Permanent Issuance of Short Firearms”; and

10. PNP Memorandum Circular No. 2016-061 dated October 3, 2016:

“Guidelines and Procedures in the Expeditious Submission of
Investigation Report, Line of the duty status report, and other
Pertinent Documents of the Deceased PNP Uniformed Personnel”.
Rationale
Acountability -
• a person’s obligation to carry out responsibilities and
be answerable for decisions and activities.

• holding people answerable or accountable to someone

for doing specific things, according to specific plans
and timetables to accomplish tangible performance
results.
Rationale
Property Accountability - is the obligation imposed
by law, order, or regulation on an official or other person
for keeping accurate property record.

While the person entrusted with, having custody of

or in the actual possession of the PNP property by
reason of his duties shall be accountable therefore and
for the safekeeping thereof.
Purpose

• To instill responsibility and accountability awareness

on all personnel entrusted with or has custody of PNP
properties;
• To determine extent of culpability of those
accountable; and
• To consolidate existing rules and regulations.
Definition of Terms
Board of Survey – a group of PNP personnel organized and
designated by the Chief of Office to determine the extent of
culpability of an individual who incurred PNP property loss/es.

Bond – an insurance contract by which a bonding agency

guarantees payment of the specified sum of the payee in the
event of the property loss caused by the act of specified employee
or by some contingency over which the supply accountable
personnel has no control.
Definition of Terms
Chief of Office/Unit – refers to the Head of Office/Unit or his
duly authorized representatives.

Joint Liability – liability exist when the Accountable Officer

has the right to enlist that the Chief of Office be joint as
codefendant with Him.

Liability – obligation that arises as a consequence of an illegal

or improper act or the non-performance of what one is mandated
to do.
 Definition of Terms
Property – items purchase out of government funds, Donated
by the Government and Non- Government Institutions and all items
acquired in any form intended to augment routine PNP Operations.

Responsibility – the acceptance of the assigned authority; 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 decisions.

- State of being answerable to the discharge of a duty.

 Definition of Terms
Subsidiary Liability – liability exist when the Accountable
Officer is under the control of His Chief of Office.

Supply Accountable Officer (SAO)/Responsible Personnel –

Any PNP personnel to include RSPCO/RSPNCO, being conscientious,
able and willing to discharge the functions of Supply Accountable
Officer.
Governing Policies

Chief of Office/Units are subsidiarily liable with the

person/s primarily accountable to any loss of
government property under the doctrine of command
responsibility. Should there be apparent futility in the
efforts to recover, filing of appropriate charges shall be
initiated against the erring personnel.
Governing Policies
Immediate superiors of PNP uniformed personnel who
are terminated/ dismissed, separated, AWOL, or died while in
the service shall immediately cause the turn-in recall of their
issued firearm/s and other government properties.

In case of death of the person responsible/accountable

for the lost firearm, the SAO where the personnel assigned
shall file the request for relief from property accountability in
behalf of the deceased.
Governing Policies
Supply Accountable Officer/Responsible Personnel may
be relieved of responsibility and accountability by means of
the Inventory and Inspection of Unserviceable Property
(IIRUP) and by means of Waste Materials Report (WMR) for
supplies and materials under his custody.

Condition: obsolescence or damaged due to fair wear

and tear and declared unserviceable and/or Beyond
Economical Repair (BER)
Governing Policies
Whenever a PNP personnel who incurred PNP
property loss intends to settle such accountability by
payment of cash, the cost shall be based on the
latest/updated cost valuation or prevailing market
price.
 Governing Policies

Section 101, PD 1445

requires that designated Supply
Accountable/Responsible
Personnel shall be bonded.
Board of Survey
Purpose:
1. Shall conduct investigation and evaluation on the facts
and circumstances about the loss or damage of the
property.

2. Shall determine if the person requesting for relief shall

be liable or not and submit its findings and
recommendations to Chief/Director of Office/Unit.
Procedure
File the Notice of Loss

Who shall file: SAO or personnel directly accountable

Where to file: COA Resident Auditor

Within 30 days thereafter: File the Request of Relief from

Property Accountability together with supporting documents.
Procedure
• Upon receipt of the Notice of Loss and Request for
Relief from Property Accountability together with
all the supporting evidences/basic requirements,
the Chief of Unit or Office shall immediately create/
convene the Board of Survey.
Procedure
In 20 days time, the Board of Survey shall:

• Require within 10 days the accountable officer to

file his Request for Relief from Property
Accountability with all supporting evidence and
basic requirements.
Procedure

• Finish the investigation and evaluation within 10 days and

submit the results together with the PNP Survey Report
Form No. 21 to the Chief/Director of Office/Unit for his
comments/recommendations.
Procedure
In 10 days time

The Chief/Director of Office or Unit shall

forward/indorse all the documents with his
comments/recommendations to the proper COA
officials thru the Resident Auditor concerned for
concurrence/approval.
 Jurisdiction of Board of Survey
Amount of Lost Property (in Recommending Approving COA
peso) Official Official
50k and below RD/Director NSU/PD PNP Resident Auditor
More than 50k to 100k DL/RD Dir, NGAO 1, RD

More than 100k to 200k C, PNP Assistant Commissioner,

COA
More than 200k to 500k C, PNP Chairman, COA

More than 500k and above C, PNP Commission Proper

NGAO – National Government Auditing Office

 Basic Documentary Requirements
(by the Survey Board)
• Duplicate or authenticated copy of Notice of Loss

• Original Copy of the Request for Relief from

Property Accountability
 Basic Documentary Requirements
(by the Survey Board)
• Affidavit executed by the Accountable Officer, stating among
others the following:
a. Property lost and its valuation
b. Actual date in which the loss was first noted
c. Manner of disappearance
d. Efforts made to recover the same
e. Provisions made to safeguard the property
f. Date when the loss was reported to the police authorities
 Basic Documentary Requirements
(by the Survey Board)
• Joint affidavit of two (2) disinterested persons cognizant of
the facts and circumstances about the loss

• Authenticated copy of the Property Acknowledgement

Receipt (PAR) of lost property
Other Supporting Evidence
If losses or damages of properties were caused by the following:

1. Casualty; Theft; Robbery/Hold-up; and Attacks/Raid

by Enemy and Force Extremist Groups:

• Incident/Progress and/or Final Police Report on the

theft or robbery case;
 Other Supporting Evidence…
• List or Inventory of Lost or Damaged/Destroyed properties as
well as those properties retrieved after such incident stating
therein the acquisition cost/book value of each item, duly
verified by the auditor concerned;

2. Fire, Civil Disturbance, Natural Calamities and other

forms of Force Majeure:
• Progress and/or final report of the local Police/Fire Department
or Station on the incident;
Other Supporting Evidence…
• List of inventory of burned or destroyed properties as well as those
properties retrieved after the Fire, civil disturbance and natural
calamities stating therein the acquisition cost/book value of each item,
duly verified by the Auditor concerned.

• Authenticated Picture(s) showing the damaged site/office or

government property;

• Fire insurance policy, if any, covering subject property. If the property is

insured, information or not the Agency concerned has already been
paid the proceeds of the said insurance policy should be secured and, if
so, evidence to this effect should be submitted. If the property has not
been insured, reasons to this effect should likewise be submitted.
Other Supporting Evidence…
• In case of natural calamity, certification from official of the local
PAGASA or other similar government agency on the actual
occurrence of the calamity specifying therein the approximate or
exact time the incident happened and the areas or places
affected thereby.

• Evidence of the immediate issuance of the notice of loss of

accountable forms as required under COA Circular No. 84-233
dated August 24, 1984.
Other Supporting Evidence…
3. Death of work animals:
• Certificate of death by authorized Veterinarian duly verified
by the Auditor concerned; and

• Autopsy report by a certified independent veterinarian.

 COA Requirements
• Recommendation of Agency Head
• Copy of Inventory and Inspection Report of Unserviceable
Property (IIRUP)
• Cash Examination Report
• Autopsy Report/Livestock Death Certificate
• Certification from Veterinarian
• Certification from Police/Fire Chief/Provincial
Governor/Mayor/as to Destruction Brought by Natural Calamity
and/or insurgency
• Other Allied Documents
 Penal Clause
Appropriate charges shall be immediately initiated/filed
against PNP Personnel found to have violated any part or all of
the provisions of the Circular in relation to Article 217 of the
Revised Penal Code.
 Penal Clause
“Art 217. Malversation of Public Funds or Property —
Presumption of Malversation. — Any public officer who, by
reason of the duties of his office, is accountable for public funds
or property, shall appropriate the same, or shall take or
misappropriate or shall consent, or through abandonment or
negligence, shall permit any other person to take such public
funds or property, wholly or partially, or shall otherwise be guilty
of the misappropriation or malversation of such funds or
property xxx”
 Appendix 75

REPORT OF LOST, STOLEN, DAMAGED OR DESTROYED PROPERTY

Entity Name : __________________________ Fund Cluster: ______________

Department/Office : ___________________________________________ RLSDDP No. : ______________

Accountable Officer : _________________________________________ RLSDDP Date : _____________
Designation : ________________________________________________ PAR No. : _________________
Police Notified :
Yes Police Station : ____________________ PAR Date : ________________
Date : ___________________________
No

Status of Property : (check applicable box)

Lost Damaged
Stolen Destroyed

Property No. Description Acquisition Cost

Circumstances:
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________

I hereby certify that the item/s and circumstances stated above are true and correct.

Noted by:

__________________________________________ __________________________________
Signature over Printed Name of the Accountable Officer
Signature over Printed Name of the Immediate Supervisor
________________ ________________
Date Date

Government Issued ID : __________________

ID No. : _____________________________
Date Issued : _________________________

SUBSCRIBED AND SWORN to before me this ______day of _____________, affiant exhibiting the above
government issued identification card.

Doc. No. _________

Page No. _________ Notary Public
Book No. _________
Series of _________
 INVENTORY AND INSPECTION REPORT OF UNSERVICEABLE PROPERTY
As of July 20, 2021

Entity Name: PHILIPPINE NATIONAL POLICE Fund Cluster : ______01__________

NUP MANUEL
V
PANGANIBAN NUP ASMUNDO R LLORIN C, PDMD/SAO Disposal __ PNP LOGISTICS SUPPORT SERVICE__
(Name of Accountable Officer) (Designation) (Station)

INVENTORY INSPECTION and DISPOSAL

DISPOSAL RECORD OF SALES

Property Unit Total Accumulated Accumulated Carrying Appraised
Date Acquired Particulars/ Articles END-USER Qty Remarks Others
No. Cost Cost Depreciation Impairment Losses Amount Sale Transfer Destruction Total Value OR No. Amount
(Specify)

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Pre-Painted Long Span Roofing CSG 20 pcs BER

Assorted C-Purlins CSG 144 pcs BER

Assorted G.I Sheets Roofing CSG 76 pcs BER

Cutted Fabricated Roofing Trusses CSG 52 sets BER

Wooden Panel Door CSG 14 sets BER

Assorted Glass Window CSG 40 pcs BER

Glass Door CSG 8 sets BER

Steel Cabinet CSG 2 sets BER

Assorted Metal Furring CSG 300 pcs BER

Assorted Lumber CSG 150 pcs BER

Assorted Lavatories CSG 9 pcs BER

Assorted Water Closets CSG 9 pcs BER

Assorted Urinals CSG 2 pcs BER

Assorted Louver Typer Lighting CSG 7 pcs BER

Assorted Pin Light CSG 30 pcs BER

TOTAL

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

Requested by: Approved by:

NUP ASMUNDO R LLORIN PBGEN MARIO A REYES

(Signature over Printed Name of Accountable Officer) (Signature over Printed Name of Authorized Official) (Signature over Printed Name of Inspection Officer) (Signature over Printed Name of Witness)

C, PDMD/SAO Disposal DIRECTOR, LSS

(Designation of Accountable Officer) (Designation of Authorized Official)
 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

10

TOTAL
Certified Correct : Disposal Approved :

__________________________________
Signature over Printed Name of Supply and/or Property Custodian Signature over Printed Name of Head of Agency/Entity or his/her Authorized Representative

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 Inspection Officer Signature over Printed Name of Witness
 WASTE MATERIALS REPORT
(WMR)
INSTRUCTIONS
• The WMR shall be used by the Supply and/or Property Custodian to report all waste materials previously taken up in the books of accounts as assets or in
his/her custody so that they may be properly disposed of and derecognized from the books. It shall be accomplished as follows:
• Entity Name – name of the agency/entity
• Fund Cluster – the fund cluster name/code in accordance with the UACS
• Place of Storage – exact location of the item/s for disposal
• Date – date of the preparation of the report
• Item – entry number in the report
• Quantity – number of item/s being reported as waste material/s
• Unit – unit of measurement of item/s being reported as waste material/s (i.e., piece, roll, box, ream, etc.)
• Description – name and description of item/s being reported as waste materials
• Record of Sales-Official Receipt-No. – official receipt number covering the sale of waste materials
• Record of Sales-Official Receipt-Date – date of the official receipt covering the sale of waste materials
• Record of Sales-Official Receipt-Amount – amount received for waste materials sold based on the OR
• Total – total amount of sales
• Certified Correct – printed name and signature of the Supply and/or Property Custodian
• Disposal Approved – printed name and signature of the Head of the Agency/Entity or his/her authorized representative
CERTIFICATE OF INSPECTION
• Indicate the corresponding item number of the waste material in the line opposite the mode of disposal made whether destroyed, sold at private sale, sold at
public auction, and/or transferred without cost.
• Certified Correct – printed name and signature of the Inspection Officer concerned
• Witness to disposal –printed name and signature of the person authorized to witness the disposal of the waste material/s
• This report shall be prepared in three (3) copies distributed as follows:

Original – Chief Accountant/Head of Accounting Division/Unit

Copy 2 – Supply and/or Property Custodian's file
Copy 3 – COA Auditor
179
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).

QUANTITY QUANTITY
SHORTAGE/OVERAGE
PROPERTY UNIT per per REMAKS
ARTICLE DESCRIPTION UNIT OF MEASURE
NUMBER VALUE
PROPERTY CARD PHYSICAL COUNT Quantity Value

Certified Correct by: Approved by: Verified by:

___________________________
____
Signature over Printed Name Signature over Printed Name of Head of Signature over Printed Name of
of Inventory Committee Chair Agency/Entity or Authorized Representative COA Representative
and Members
 Revised Form No.21
REPORT OF SURVEY
PNP Building Property RSAO, ______
(Class of Property, Ordnance, Medical, etc) (Stock record account and station)
Accountable Officer _MR _ Date: _ April 04, 2019
DISPOSITION
STOCK
ARTICLES QTY TOTAL COST
NUMBER DESTROY SALVAGE OTHER
PNP Transient Building PRO4A CLABARZON located inside Camp BGEN
Vicente P Lim 1 P 1,600,000.00 X

DATE AND CIRCUMSTANCES

The PNP ladies transient/building which is located at Camp BGEN Vicente P Lim was proposed to be condemned and demolished. Subject building was constructed sometime late 1980s and had not undergone any major repair thus said building was suffering severe damages
and dilapidated. Restoration of ladies transient would cost much expenses therefore it is more practical to be categorized it as Beyond Economical Repair (BER) and be subjected to condemnation/demolition.

AFFIDAVIT CERTIFICATE

I do solemnly swear (or affirm) that the articles of public property shown above and or on attached sheets were lost, I CERTIFY that the loss, destruction, damage or unserviceability of the
destroyed, damaged or worn out in the manner stated, while in the public service. articles of public property shown above, and/or on attached sheets, was
caused in the manner stated and without fault or neglect on my part, and
R4/LOG OFFR that each article listed with a view to elimination by destruction has been
Police Colonel examined by me personally, has never been previously condemned and is, in
Chief, Regional Logistics and Research Development Division my opinion, worthless for further public use

C, SMS/RSAO,
Subscribed and Sworn to (or affirmed) before me at HQs PRO CALABARZON this ____ day of Grade and Organization or responsible officer
__________________________2019.
Headquarter
Station
Date___________________________
To_____________________________
Chief, Regional Legal Service

(Grade and origin, or title : if notary public affix seal)

FINDINGS. – We have examined all available evidence as shown in exhibits ___ to ___ and as indicated below have personally investigate the same and it is our belief that the subject building
listed herein and/or on attached sheets, has a property record cost of P1,600,000.00.
On the basis of careful perusal inspection and evaluation, the two (2) storey PNP Transient building is Beyond Economical Repair (BER) and severely damaged which is deemed worthless for
public use after it has served/used since its construction sometimes in the late 1980s.

It would be more practical and beneficial for the Police Regional Office CALABARZON to demolish the old damaged/dilapidated transient building by reason that the present status of the
building is not suitable for occupancy.

BOARD OF SURVEY

Police Brigadier General

Deputy Regional Director for Administration
Chairman

Police Colonel Police Colonel

Chief, Regional Logistics Research Chief, Regional Comptrollership Division
and Development Division (Member)
(Vice Chairman)

Police Lieutenant Colonel Police Lieutenant Colonel

C, Regional Legal Service Chief, Regional Project Management Unit4A
(Member) (Member) Po

C, Regional Accounting Office C,SMS/SAO

(Member) (Member)

MR JAIME B ROXAS
Regional COA Representative
(Observer)

Hq. ____________________
Station __________________
Date ___________________
HQ. ______________
APPROVED: Any damaged property shown above and/or on attached sheets has been inspected by me, or by a dis- Reviewed for corps area commander