Implementation of a Philippine Government Asset Management Policy (PGAMP)

September 24, 2020 DOF-DBM-NEDA JOINT MEMORANDUM CIRCULAR NO. 001-20 TO : Heads of Departments, Bureaus, Offices, and Agencies of the National Government, Including State Universities and Colleges (SUCs), Government-Owned or -Controlled Corporations (GOCCs)/Government Financial Institutions (GFIs), and Constitutional Offices; Local Government Units; and All Others Concerned SUBJECT : Implementation of a Philippine Government Asset Management Policy (PGAMP) 1.0 Background and Legal Bases 1.1 Presidential Decree No. 1445 1 dated June 11, 1978 provides that an internal control system (ICS) shall be installed in the agencies to safeguard their assets, check the accuracy and reliability of their accounting data, and encourage adherence to prescribed managerial policies. HTcADC 1.2 DBM Circular Letter (CL) No. 2008-8 2 dated October 23, 2008 issued the National Government Internal Control Systems (NGICS) to serve as a guide to the heads of departments and agencies in designing, installing, implementing and monitoring their respective ICS, taking into consideration the requirements of their organization and operations. 1.3 To complement the NGICS, the Philippine Government Internal Audit Manual (PGIAM) was issued through DBM CL No. 2011-5 3 dated May 19, 2011, which was revised through DBM CL No. 2020-8 4 dated May 26, 2020, to assist government agencies concerned in establishing and thereafter strengthening their internal audit function to promote effective, efficient, economical and ethical operations in government, among other objectives. 1.4 Administrative Order (AO) No. 4 5 dated August 7, 2017 created the Inter-Agency Committee on Government Property Insurance (IAC-GPI), which was tasked to formulate policies and programs to comprehensively and adequately insure government properties. One of the findings of the IAC-GPI is that majority of the strategically important properties of the government are either underinsured or not insured at all. 1.5 A study by the PricewaterhouseCoopers commissioned by the World Bank upon the request by the Philippine Government in 2018 on asset registry in the Philippines revealed the following: a. There is no available information technology (IT)-based centralized inventory of assets in most agencies; b. There is no single agency handling asset management and registry; c. There is lack of policies on asset management, insurance, and disaster risk management; d. There is limited institutional accountability for asset management; and e. There is discrepancy on data maintained by the property units vis--vis the books of accounts of certain agencies. 1.6 As a result of the findings of the IAC-GPI and the provisions of Section 3 of AO No. 4 mandating the DOF to undertake, as necessary, the vital activities related to ensuring that the key properties and assets of the government are comprehensively and adequately insured, as well as the inventory of key assets, among others, the Bureau of the Treasury (BTr) established the National Asset Registry System (NARS) to provide a comprehensive inventory of the non-financial assets of the government that would serve as a vital tool in the management of government resources. The inventory initially gathered by the BTr included school buildings of the Department of Education (DepEd), and roads and bridges of the Department of Public Works and Highways (DPWH). 1.7 The Development Budget Coordination Committee (DBCC) Resolution No. 2019-4 6 dated June 21, 2019 created the DBCC Technical Working Group on Asset Management (TWG-AM) to review and update the policies on the management of government assets to protect the rights and ownership of the national government and establish a common and homogeneous policy on the management of its non-financial assets. This TWG has taken over the tasks of the IAC-GPI when AO No. 14, s. 2017 had lapsed. CAIHTE 1.8 Further, the DBCC issued Resolution No. 2020-18 7 dated July 7, 2020, which directs the DBCC TWG-AM to (a) formulate a Philippine Government Asset Management Policy (PGAMP), to be issued within the third (3rd) quarter of FY 2020, which shall institute and operationalize the asset management system for all government non-financial assets in order to increase the efficiency, improve decision-making, manage risks better, and reduce costs in government; and (b) provide the guidelines on the establishment of an ad hoc working group on asset management (WG-AM) in each agency to implement the PGAMP and ensure the optimal utilization of the agencies' respective non-financial assets. 1.9 In compliance with said DBCC Resolution, the DBM, Department of Finance (DOF), and National Economic and Development Authority (NEDA) are issuing the PGAMP, or the Philippine Government Asset Management Policy. It also contains the guidelines on the establishment of an ad hoc WG-AM in each agency to implement said policy. 2.0 Statement of Policy 2.1 All resources of the government shall be managed, expended or utilized in accordance with laws and regulations, and shall be safeguarded against loss or wastage through illegal or improper disposition to ensure efficiency, economy and effectiveness in the operations of government. The responsibility to take care that such policy is faithfully adhered to rests directly with the chief or head of the government agency concerned. 8 3.0 Purpose 3.1 This Circular is being issued to provide government agencies with the policies to operationalize an asset management system (AMS) to ensure the cost-effective management of assets by analyzing the lifecycle, capacity, and utilization of non-financial assets individually and collectively, and to maximize government funds by targeting scarce resources to the most critical asset needs. 3.2 Furthermore, the PGAMP shall define the roles and responsibilities of the agencies and other stakeholders to ensure the effective implementation of the government's policies and programs on asset management. 4.0 Coverage 4.1 This Circular shall apply to all national government agencies (NGAs) and instrumentalities under the Executive Branch, including the SUCs, GOCCs, government corporate entities (GCEs), government instrumentalities with corporate powers (GICPs), and GFIs. aScITE 4.2 The Legislature, The Judiciary, Constitutional Commissions, and Office of the Ombudsman, as well as the local government units (LGUs), are encouraged to adopt the provisions of this Circular in the management of their respective assets. 5.0 Definition of Terms 5.1 The following terms used in this Circular shall be defined as follows: a. Agency Asset Management Plan (AAMP) a two-year plan to be prepared by the agencies concerned based on the general principles and guidelines provided in this Circular b. Assets all non-financial assets of the government, including lands (such as, but not limited to, those with buildings, or used for agricultural purposes, or idle), buildings, infrastructures, and other critical assets as determined by the agencies concerned. On the other hand, motor vehicles, mobile devices, furniture, and other non-critical assets shall be excluded from this definition c. Asset Management Information System (AMIS) the overarching software system and associated quality management and business processes used for the storage, analysis and reporting of asset management data d. Asset Management System (AMS) defined under ISO 55000:2014 as a set of interrelated and interacting elements of an organization, whose function is to establish the asset management policy and asset management objectives, and the processes needed to achieve those objectives. Elements of the AMS include the policies, plans, business processes and information systems, which are integrated to give assurance that the asset management activities will be delivered in line with organizational objectives e. Asset performance the extent to which assets provide certain levels of service f. Asset portfolio a group of assets with similar characteristics and use g. Covered agencies all government entities which are mandated to implement the PGAMP, vis--vis those encouraged to implement the same. These entities shall also be required to establish their respective working groups on asset management h. Data raw internal inputs such as facts and figures, which are compiled either manually or using an automated system, that are not yet interpreted i. Development Budget Coordination Committee (DBCC) Technical Working Group on Asset Management (TWG-AM) the inter-agency working group composed of the DBM, DOF, NEDA and Office of the President (OP), which was created by the DBCC under Resolution No. 2019-4, to review and update the policies on the management of government assets to protect the rights and ownership of the national government and establish a common and homogeneous policy on the management of its non-financial assets. This TWG-AM shall continue to exist until an organic agency is tasked to take over j. Information Data that have been given value through analysis, interpretation, or compilation in any meaningful form k. Information assets A definable piece of information, stored in any manner, which is recognized as "valuable" to the organization, not easily replaceable without cost, skill, time, and resources, and form part of the organization's corporate identity DETACa l. Infrastructure fixed structures that support socio-economic activities and well-being of the community, which includes buildings and physical networks such as transportation, water, power, communications, education and health facilities and other related government assets m. Internal control the plan of organization and all the coordinated methods and measures adopted within an organization or agency to safeguard its assets, check the accuracy and reliability of its accounting data, and encourage adherence to prescribed managerial policies n. Interoperability the ability to transfer and use data and information in a uniform and effective manner across multiple organizations and IT systems o. Investment the commitment of financial and physical resources to the delivery of government services with the expectation of receiving future benefits. It includes changes to asset portfolios or infrastructure managed by or through the covered agencies, such as through acquisition or disposal p. Metadata refers to "data about data" or the information describing aspects of data, such as name, format, content, and the control of, or over, data q. National Asset Management Plan (NAMP) a two-year national government-wide plan to be issued by the TWG-AM based on the general principles and guidelines indicated in this Circular r. National Asset Registry System (NARS) IT-based registry being housed at and maintained by the BTr, which contains an inventory of assets of the government, initially of school buildings of the DepEd, and roads and bridges of the DPWH. Among those stored therein are the geographical, legal and financial data, asset attributes, risk mitigation features, and insurance information. It is also aimed to include other modules such as asset lifecycle management, disaster risk modelling, and asset prioritization, as may be needed in the conduct of asset management s. Other stakeholders refers to the (1) agencies other than the DBCC TWG-AM which may be called upon to provide inputs in the preparation of related issuances on asset management, e.g. , those with unique assets; (2) subject matter experts; (3) private sector; or (4) non-government organizations t. Pilot agencies the government agencies for the pilot roll-out of the AMS, i.e. , DepEd and DPWH u. Strategically important non-financial assets assets of the government which have significant social, economic or environmental impact to the country, such as schools, government buildings, roads, bridges, hospitals, dams, irrigation facilities, and treatment and welfare centers HEITAD v. Value the net fiscal, economic and well-being benefits of an asset or investment proposal over its lifecycle considering dimensions of effectiveness, efficiency, sustainability, resilience and adaptability 6.0 Principles of the PGAMP 6.1 The following principles are adopted for the government's asset management system: 6.1.1 Information is a strategic asset . Information leads to evidenced-based policies for the delivery of responsive, reliable, and efficient public services. Conversely, poor management of asset information can lead to lack of transparency, accountability, and legitimacy. 6.1.2 Government is a steward of assets . The real owners of the assets of government are its taxpayers citizens, private businesses, and civil society organizations. The government's role is to ensure the good investment and appropriate use of the resources they provide. This includes contributing to the business-continuity planning and disaster recovery of the assets. 6.1.3 Effective collaboration processes among stakeholders as key . An effective process means stakeholders engagement in the transparent, open, and regular updating of asset information, interoperability, and tools. 6.2 This asset management policy is aligned with the principles of openness, collaboration, preference for open standards, promoting trust, security and inclusiveness, and shall incorporate global standards. 7.0 Objectives of the PGAMP 7.1 The PGAMP aims to operationalize an AMS for all strategically important non-financial assets of government to increase efficiency, improve decision-making, manage risks better, and reduce costs in government. 7.2 The implementation of the PGAMP shall ensure the efficient and cost-effective utilization of resources by fostering the following: 7.2.1 Inter-agency collaboration serves as a mechanism for the effective collaboration among the agencies for greater efficiency and improved service delivery 7.2.2 Operational continuity and business recovery data/information from the AMIS serve as tools to improve business recovery during crisis, e.g. , natural disasters or other disruptive events 7.2.3 Faster and regular deployment of maintenance and management services reduces the amount of new infrastructures and assets required to be built and owned by government agencies, lessening costs and the overall deployment time and shifting the focus from infrastructure management to the delivery of other basic services 7.2.4 Improved decision support mechanisms agencies concerned shall be able to capture the data on the utilization, maintenance, space management and planning, and the identification of sub- and non-performing assets. It will enable the sharing of assets, raise capital receipts, among others 7.2.5 Prioritization of assets for insurance coverage more collective and consistent assessment of the strategic importance, risk rating, condition, location, and value of assets for purposes of deciding on and paying for insurance coverage 7.2.6 More focused investments investments can be more oriented towards achieving specific infrastructure service outcomes in line with government long-term priorities and addressing specific asset challenges such as urbanization, risk management and asset performance 7.2.7 Greater budget control provides increased confidence in agency budgets and plans, as well as ability to manage the financial requirements of assets at the agency and national levels 7.2.8 Efficient/cost-effective spending on existing/used infrastructure facilitates early identification of assets available for disposal or redeployment aDSIHc 8.0 General Policies on Asset Management 8.1 The PGAMP shall be the overall policy and framework of the government on asset management, particularly in the establishment of mechanisms to effectively manage government assets. 8.2 The safeguarding of assets is one of the general objectives of instituting internal controls in the public sector. 9 It involves the judicious use of government funds, facilities, documents, records, and human resources in the management of the assets. Proper documentation and recording are appropriate controls that eliminate the vulnerability of assets to misuse, loss, destruction, and other hazards. The policies and procedures of an agency should also be designed to prevent or detect loss of or faster depreciation or destruction of the assets and records on a timely basis. 10 In this regard, the guidelines, requirements and mechanisms in the PGAMP shall serve as the bases in the design, installation, implementation and monitoring of internal controls intended to safeguard government assets, which involves the judicious use of resources in the public sector to eliminate the vulnerability of assets to misuse, loss, destruction, and other hazards. 8.3 A National Asset Management Plan (NAMP) for the national government covering a period of two (2) years shall be developed and updated by the DBCC TWG-AM as the primary oversight entity for the PGAMP. Said 2-year plan shall indicate specific guidelines, among others, on the following: a. Management of the government's non-financial assets to protect the rights and ownership of the national government; b. Mapping of asset investments; c. Phasing, as necessary, of the implementation of the asset management programs of the government, such as identifying the pilot assets and agencies that shall be prioritized in the roll-out of the PGAMP; d. Open data and public disclosure of relevant asset information; and e. Provision of resources and capability development interventions for the bureaucracy and the agencies concerned. 8.4 Strategically important non-financial assets shall be given priority in the implementation of this policy. The DBCC TWG-AM shall determine the pilot assets and agencies that shall be prioritized in the roll-out of the PGAMP. 8.5 The implementation of an AMS remains a function of individual agencies. The agency head shall ensure the establishment of the plan of organization and coordinated methods and measures for the AMS of the agency concerned. 8.6 The agencies covered by this issuance are required to formulate their respective two-year asset management plan, to be called Agency Asset Management Plan (AAMP), based on the principles herein provided. The plan shall include, among others, the budgeted acquisition, disposal, and rehabilitation/repairs, for said covered period, as well as the capability development activities needed by the agency based on the needs assessment conducted for the purpose. It shall be updated annually and rolled forward. ATICcS The template for the AAMP is attached as Annex A of this Circular. 8.7 An agency-level WG-AM shall be established to oversee the overall implementation of their respective AAMP. The WG-AM shall be composed of the (a) head of operations (at least assistant secretary-level for departments, and director-level for agencies lower than a department), and representatives from the (b) finance, (c) planning, accounting, property (or inventory), and (d) disaster risk reduction services/divisions of the agency. Agencies with technically complex assets ( e.g. , roads, bridges, dams, among others) may tap representatives from engineering-related services. Each agency may include additional representatives from select divisions as needed. In addition, agencies with various technically complex assets may establish a WG-AM per type of asset, with members from the technical units concerned. The WG-AM at the central level may establish regional and sub-regional WGs-AM as they deem necessary. The central level WG-AM shall coordinate, oversee and monitor the activities and outputs of the regional and sub-regional working groups. 8.8 The NARS currently being managed by the BTr shall remain as the primary facility to record the inventory of assets of the national government. However, the agencies concerned are not precluded from establishing/maintaining their respective inventory of assets, provided that they shall ensure the interoperability and integration of their systems with the NARS, and follow the standards used by the BTr in the NARS. 8.9 The information on the inventory of the following assets shall be based on the templates developed by the BTr, which are attached herein as Annex B: a. Lands b. Buildings, e.g. , for general use, classrooms, hospitals, treatment/rehabilitation centers, welfare centers c. Roads d. Bridges e. Flood Control System f. Water System For other assets, e.g. , unique assets not mentioned in the foregoing, the agencies concerned shall collaborate with the BTr in developing a template for the purpose. A manual on how to fill out said templates is attached herein as Annex C (Asset Profile Manual). 8.10 The DBM, in coordination with the Department of the Interior and Local Government and other relevant agencies, shall provide the necessary policies on the sharing of responsibilities in asset management between the national government and the LGUs. 9.0 Roles and Responsibilities of the Stakeholders 9.1 DBCC TWG-AM a. Review, update and issue the policies on the management of government assets to protect the rights and ownership of the government, in coordination and consultation with the agencies and other stakeholders concerned; ETHIDa b. Formulate the two-year NAMP and update this as needed; c. Provide policies on the mapping of asset investments; d. Develop appropriate governance arrangements around the ongoing collection, management, and maintenance of the data and information gathered to ensure that the capacity to reuse and share information is strengthened; e. Determine, in coordination with the agencies concerned, the appropriate risk financing schemes for the covered assets to ensure that the government is financially protected from any damage to or loss of its properties due to natural disasters and other hazards; and f. Handle the coordination of the capacity development interventions needed by the covered agencies for the successful implementation of the PGAMP. 9.2 DBM a. Serve as the primary implementing agency of the PGAMP and the AMS; b. Lead, in collaboration with the DOF, through the BTr, and NEDA, in the preparation of the government-wide asset management program, i.e. , the NAMP, and ensure its compliance with certain rules and regulations; c. Develop the PGAMP, in collaboration with the other members of the DBCC-TWG-AM and other stakeholders concerned, including subject matter experts or the private sector and non-government organizations; d. Monitor, with the assistance of the BTr and NEDA, the implementation of the asset management plan of the agencies concerned during the annual budget preparation; and e. Ensure the availability of funds and necessary resources for the implementation of the PGAMP and the AMS. 9.3 BTr a. Maintain an inventory of assets through the NARS; b. Provide assistance to the agencies concerned in gathering data for the NARS or their respective inventory system, if any; c. Spearhead the provision of technical assistance to the agencies concerned, specifically in the mapping and valuation of assets; d. Develop and ensure the adoption of standard definitions and formats for data and metadata, as well as information sharing across the agencies concerned; e. Develop tools that are necessary to ensure consistency in data and information management practices and improve the agencies' ability to reuse information; and f. Promote best practices for sectoral, interdepartmental, and inter-organizational metadata management and governance. TIADCc 9.4 NEDA a. Develop policy strategies to ensure the preservation/maintenance of the different strategically important non-financial assets, and further their incorporation in the investment programming processes of the government; and b. Formulate standard asset performance indicators, which government agencies may use in their annual reports and forecasted performance targets. 9.5 Covered agencies a. Formulate and update their respective AAMP based on the principles herein provided; b. Maintain an inventory of their respective assets, as well as a risk registry, collate data, and provide analysis; c. Manage their respective assets to ensure the delivery of current and intended levels of service; d. Demonstrate the implementation of an AMS that provides a level of practice and performance appropriate to the scale of assets under their management, and the value and criticality of those assets to the delivery of key public services; e. Submit to the DBCC TWG-AM, through the BTr, an inventory of their respective assets containing the information listed in Annex B of this Circular, and other related documents, as necessary, in order to improve the NARS and ensure its integration in the medium and long term plans of the government; f. Indicate relevant asset performance indicators in their annual reports and forecasted performance targets that would be achieved for their respective investment profiles; g. Share information on past, current, and projected investment performance, including existing and foreseen challenges and issues in implementing asset management strategies, to inform all-of-government management and decision-making processes; and h. Build capability and minimize compliance costs by employing fit-for-purpose tools, methods, practices, and policies. 9.6 WGs on Asset Management per Agency a. Formulate and regularly update an asset management plan for their respective agencies; b. Recommend asset management policies specific to agency needs; c. Adopt and implement asset management policies/guidelines to be issued by the DBM and other agencies; d. Ensure optimal utilization of the assets of their respective agencies by consistently monitoring the usage and status of the properties, and documenting asset operation and maintenance processes, among others; e. Identify the resources needed by its department/agency to strengthen and improve the management of its assets from acquisition, usage, operation and maintenance, transfer, and eventual disposal; f. Consolidate the asset data available in their agency; cSEDTC g. Reconcile the financial data with the reported inventory data of their agency; and h. Coordinate with the BTr for the collection of asset data. 9.7 Other stakeholders a. Provide inputs to the DBCC TWG-AM, as necessary, in the further enhancement or development of the policies 10.0 Capacity Development 10.1. The DBCC TWG-AM and the agencies concerned shall likewise include in the NAMP and AAMP, respectively, a capacity development framework which shall include a competency framework, needs assessment, and the interventions needed to develop the capability of the government to implement said plans. 10.2. The DBCC TWG-AM shall handle the coordination of the capacity development interventions needed by the covered agencies. 10.3. Training/educational institutions may be tapped by the DBCC TWG-AM to provide asset management-related development interventions, such as the conduct of trainings and development of modules for asset management. 10.4. The DBM, in coordination with the Civil Service Commission (CSC), shall determine the need to upgrade/reclassify existing or create new positions with competencies necessary for the implementation of the asset management plan. 11.0 Monitoring and Evaluation 11.1 As part of their oversight functions, the monitoring and evaluation of the AMS, as well as the AAMP of the agencies concerned, shall be done jointly by the DBM, NEDA and the BTr annually during the regular budgeting and financial reporting process. 11.2 An impact study shall also be done after two (2) years from the implementation of the NAMP, to determine its effectiveness, as well as the areas for improvement and actions necessary to further enhance the same. Thereafter, the same study shall be done every five (5) years. 12.0 Policy Responsibility 12.1 The DBM shall lead in the enhancement of the PGAMP. Any changes to the policy shall be managed in coordination with the DBCC TWG-AM and other stakeholders concerned. 13.0 Resolution of Issues 13.1 Issues arising from the implementation of this policy shall be resolved by the DBCC TWG-AM. 14.0 Separability 14.1 Should any section or portion of this policy be declared unconstitutional or invalid, the other sections or provisions not otherwise affected shall remain in full force and effect. 15.0 Repeal 15.1 All provisions of existing issuances that are inconsistent with this policy are hereby repealed/amended accordingly. 16.0 Effectivity 16.1 This Circular shall take effect fifteen (15) days after its complete publication in the Official Gazette and the filing of three (3) certified true copies thereof with the Office of the National Administrative Register of the University of the Philippines Law Center. AIDSTE (SGD.) WENDEL E. AVISADO Secretary Department of Budget and Management (SGD.) CARLOS G. DOMINGUEZ III Secretary Department of Finance (SGD.) KARL KENDRICK T. CHUA Acting Secretary National Economic and Development Authority Philippine Government Asset Management Policy ANNEX A Outline for the Agency Asset Management Plan The Agency Asset Management Plan (AAMP) shall contain the following minimum information : I. Objectives brief overview on the intended outcomes of the AAMP, including the major performance indicators and targets of strategic assets managed. II. Organizational Set-up in Asset Management discusses the units responsible for the optimal utilization and management of the assets. III. Agency Working Group on Asset Management enumeration of the members and functions of the working group. IV. Agency-Specific Policies and Practices on Asset Management provides the policies and practices of the agency on asset utilization. This shall include, among others, the policies and procedures covering maintenance planning, including the scope and frequency of regular condition inspections, of procurement and disposal, and the existing resources of the agency to manage its assets such as information technology systems. V. Summary of the Inventory of Assets provides a general overview of the assets based on the information in the template provided by the BTr in Annex B of the Circular. VI. Asset Performance provides more detailed information on levels of service of the different types or groups of strategic assets managed by the agency, such as its performance, reliability and availability, among others. The agency may also discuss its asset management-related issues/concerns. VII. Intended Actions on the Assets provides a detailed list of assets that the agency targets to acquire, repair/rehabilitate, lease or dispose, among others, within the covered period. Justifications for said proposals are necessary, such as conduct of demand analysis. VIII. Maintenance Plan This portion shall also discuss the detailed plans on how each asset, both existing and those for acquisition, shall be maintained. IX. Risk Analysis discusses the foreseen risks that may affect the assets and their performance, as well as the proposed actions to minimize the effects of said risks. This part could include, among others, a discussion on the geographical location of the assets and the vulnerabilities therein. SDAaTC X. Capacity Building narrates the needs assessment for asset management, as well as the proposed interventions and timeline of implementation for the purpose. XI. Budgetary Requirements provides a detailed cost estimate needed to implement the intended actions, maintenance of the assets, capacity building and minimize the asset-related risks. ANNEX B Templates for the Inventory of Assets Philippine Government Asset Management Policy ANNEX C Asset Profile Manual A. GENERAL INFORMATION A.1. National Asset Registry Number (Leave blank; to be filled out by the Bureau of the Treasury) A.2. Organization Code The Agency Code in the Unified Account Code Structure (UACS) structured as: - Department Code (2 digit), - Agency Code (3 digit), - Operating Unit Classification Code (2 digit), - Lower Level Operating Unit (5 digit). Example: NIA Central Office the Organization Code is "350050100001" Please refer to the UACS Code found at the www.uacs.gov.ph website or as provided by your Accountant A.3. Facility Name/Code Name of the facility or an agency assigned-code. Example, "Bustos Water System" or "NIA-BUSTOS" Facility Code Agency identification code for land, school, building or water system or entire asset facility. A.4. Property Type/Account Codes Account Codes of properties as indicated in the Government Accounting Manual (GAM), such as the following: Road Networks 10603010-00 Water Supply System 10603040-00 Power Supply System 10603050-00 Building 10604010-00 School Building 10604020-00 Hospitals and Health Centers 10604030-00 Hostels and Dormitories 10604060-00 Land 10601010-00 -00 are sub object codes which can be used to sub categorize property types. Example: "-01 Office Building", "-02 Machine Shop" or Road Networks 10603010-00 where National Road can be 10603010-10 and Bridge can be 10603010-20 A.5. Asset Name/Water System Name of the asset. Example : "DAM1", "Main Building", "Water Shed 1". A.6. Property Number/Identification code Property number of code assigned by the agency to the asset. This may be based on the agency assigned property number format or on the GAM's Report on the Physical Count of Property, Plant and Equipment. Example : "NIA-BLDG-2019-001" A.7. Container Property Number The property number of the container where the asset is located. This is the property number of the lot for buildings or property number of the building for furniture or equipment inside the building. AaCTcI A.8. Reference Number Documentary reference number for ownership or asset (CTC number, TC number, OR, CR, JEV No.). A.9. Serial Number (no need to fill up) Manufacturer assigned unique numbers. Example : serial numbers of TVs, engine blocks, X-Ray machines. A.10. Remarks Any additional information, notification on status of property B. LOCATION INFORMATION Location information will be used to locate the asset B.1. Region Name of the Region where the asset is located B.2. Province Name of the Province where the asset is located B.3. Municipality/City Name of the Municipality or city where the asset is located B.4. Barangay Name of the Barangay where the asset is located B.5. Philippine Standard Geographic Code (PSGC)/Barangay Code Code of the barangay or municipality/city, province and region information Please refer to: https://psa.gov.ph/classification/psgc/ B.6. Street name Name of the Street where the asset is located B.7. Subdivision/Purok Name of the Subdivision or Purok where the asset is located B.8. House/Building/Lot/Block No. May also include floor number in cases where the property is a condominium or a similar structure B.9. Latitude Latitude coordinate where the asset is located B.10. Longitude Longitude coordinate where the asset is located Please refer to: htips://support.google.com/maps/answer/18539?co=GENIE.Platform%3DDesktop&hl=en on how to get the coordinates using google maps Open the google maps website: https://maps.google.com/ See sample images on the next page: B.11. Remarks Any significant information or explanation for missing or inconsistent information within this section acEHCD C. LEGAL INFORMATION C.1. Owner Legal owner of the asset i.e. , Agency, Regional Office, Division of City School, Hospital, Local Government Unit (LGU) or a private person C.2. Legal impediments Provides the legal status of the property (under litigation, with on-going case under case number, etc. ) C.3. Mode of Acquisition/Conveyance Defined mode of asset acquisition, as follows: Constructed Asset was built or assembled using purchased raw materials by the Agency Example : "Gazebo" built by utility unit using raw materials Donation Asset was donated by the private entity, LGU or another Agency Purchased Asset was bought or procured through National Government funds Rented Asset is covered by a lease agreement Transfer Asset was constructed by private entity/other agency or international organization and eventual transferred by the reporting Agency Usufruct Use of asset granted through a Memorandum of Agreement for certain period of time C.4. Acquisition and Conveyance Information C.4.1. Donor/Seller/Lessor/Transferor/Registered Owner Information of original owner C.4.2. Donee/Buyer/Lessee/Transferee/Beneficial User Information of current owner/user C.5. Acquisition/Conveyance Date Date of transfer from the original owner to the recipient or Date of acceptance or date when the responsibility of the property is officially transferred to the Agency. Example : donation by owner to the Agency. C.6. Remarks Other pertinent information D. FINANCIAL INFORMATION For financial information, if value presented is not the current year, state the year of the valuation. (From Accounting Office) D.1. Acquisition Cost Amount of the acquisition cost or original value of the asset D.2. Net Book Value Acquisition cost less accumulated depreciation plus capital improvement D.3. Accumulated Depreciation Accumulated depreciation of the building and capital improvement D.4. Asset Life Refers to the estimated number of years of which the asset will be useful or the assets' original life D.5. Number of years used Refers to the number of years the asset has been used/utilized. D.6. Remaining Life Asset Life less number of years used D.7. Market Value/Sound Value Estimated worth of an asset that is based on how much a buyer would be willing to pay the seller in an arm's length transaction - Sound Value structures/buildings - Market Value land D.7.1. Amount Amount market/sound value D.7.2. Date of Valuation Year valuation was taken D.8. Assessed Value Refers to the value placed on property by the assessor for ad valorem tax purposes, synonymous to taxable value D.8.1. Amount Amount of the assessed value D.8.2. Date of Assessment Year assessment was done D.9. Appraised Value Refers to the assigned value of the appraiser for market valuation D.9.1. Amount Amount of the appraised value D.9.2. Date of Appraisal Year asset was appraised D.10. Improvements/Rehabilitation Refers to the capital improvements made to the asset extending the use or life of the asset (based on how it is recorded) D.10.1. Amount Amount of the capital improvements or rehabilitation D.10.2. Date of Improvement Year of improvement, can be multi-year D.11. Replacement Value (The cost of replacing/reconstructing the asset. This can be the amount insured or book value if no value available, should be whichever is higher) EcTCAD D.11.1. Asset Cost for the asset (building/center) D.11.2. Contents Cost of the contents inside the building or structure D.11.3. Total Total amount of the asset plus contents D.12. Mode of Disposal Do not fill up- D.13. Disposal Value Do not fill up- D.14. Currency Local currency D.15. Remarks For other pertinent information E. INSURANCE INFORMATION This information may be provided by the unit safekeeping the insurance policy, no need to fill up insurance information for land property. For buildings and other structure, if insured, fill up the sum insured information, if not, provide only sum insurable information. E.1. Sum Insurable (asset is not insured) E.1.1. Asset Book value or value requested to be covered by insurance E.1.2. Contents Book value or value requested to be covered by insurance E.1.3. Total Total amount value of the asset plus the content. Insurance Details (asset is insured, all information is based on insurance policy) E.2. Insurer Name or ID Name of the insurer (GSIS or private insurer) E.3. Issuing Branch Branch office of insurer (with dropdown list) E.4. Details Other Branch not included in the drop-down list E.5. Insured Name Name of agency (per policy) E.6. Policy Number Insurance number provided by insurer E.7. Type of Policy/Coverage Perils covered by insurance. Example : fire, fire with allied perils, industrial E.7.1. Type Specify what type of policy/coverage, if other type was chosen. E.7.2. Details Type information details E.8. Coverage Period: Validity (period to-period from) of insurance E.8.1. Period From Start of the coverage period E.8.2. Period To End of the coverage period E.9. Underwriting year Year policy was issued E.10. Currency Currency of insurance E.11. Sum Insured (for insured assets, per item entry Cat catastrophic; non-cat non-catastrophic coverage) E.11.1. Asset: E.11.1.1. Cat Amount of coverage for catastrophic events e.g. , earthquake, floods, etc. E.11.1.2. No Cat e.g. , Basic fire coverage E.11.2. Contents: E.11.2.1. Cat Amount of coverage for catastrophic events e.g. , earthquake, floods, etc. E.11.2.2. No Cat e.g. , Basic fire coverage E.11.3. Total: E.11.3.1. Cat Total of Asset and content E.11.3.2. No Cat Total of Asset and content E.12. Premium E.12.1. Asset: E.12.1.1. Cat Amount paid for cat coverage E.12.1.2. No Cat Amount paid for basic coverage E.12.2. Contents: E.12.2.1. Cat Amount paid for cat coverage E.12.2.2. No Cat Amount paid for basic coverage E.12.3. Total: E.12.3.1. Cat Total of Asset and content E.12.3.2. No Cat Total of Asset and content E.13. Remarks Any significant additional information or explanation. F. GENERAL TECHNICAL SPECIFICATIONS The technical specifications section will vary depending on the type of asset. This section will provide a physical description of the asset. F.1. LAND GENERAL TECHNICAL SPECIFICATION Lot/parcel owned and/or used by the agency SDHTEC F.1.1. Registration No. (OCT/TCT No.) TCT issued after the title is transferred to new owner from the first registered owner, with the OCT being canceled. All subsequent transfer (whether by sale, donation or any other legal means) will also be issued a new TCT. F.1.2. Elevation elevation of the land above sea level F.1.3. Vertices boundary definition or technical description of the lot/parcel. F.1.4. Lot Area (m 2 ) Total land area of the lot F.1.5. Security Select Type of Security F.1.5.1. Type Select Type of Security from the list. Barbed Wire Concrete Wall Fenced Wall With Security Personnel Others Other type of security or combination those enumerated in the list, if selected F.1.5.2. Details indicate remarks F.1.6. Land Use Select Type of Land Use F.1.6.1. Type Select Type of Land Use from the list. Administrative Buildings DSWD Center Site Hospital Operations Educational Operations Administrative, Hospital Operations Administrative and Educational Hospital and Educational Administrative, Hospital, Educational Agricultural Farmland CARP Commercial Cultural Heritage Ecotourism Energy Resource Evacuation Area Infrastructure Mineral Resource Recreational Residential Housing Others please indicate F.1.6.2. Details indicate remarks F.2. BUILDING GENERAL TECHNICAL SPECIFICATION F.2.1. Building Type select the prominent usage of the building from the list. Administrative Administration/office use Dormitory/Cottage Housing purposes. For building build exclusively for living like housing or hostels, please use asset type HOSTELS OR DORMITORIES with asset type 10604060-00. Power Plant/House electrical power generation/distribution Research Building facility that support clinical research or clinical trials Sewage Treatment Plant Psychological Building Training Building For training, conference, team building use Warehouse for storage of supplies Special Building For all other types of building not specified in the drop down list (if chosen state specific description under the Detail tab) F.2.2. Details Identify what type of other structure under the special buildings/other F.2.3. Date Constructed Date the construction has been completed F.2.4. Area per Floor (m 2 ) Floor space taken up by a building structure or part of it F.2.5. Number of Floors Number of physical floors F.2.6. Total Floor Area (m 2 ) Sum of the area of all the floors including basement F.2.7. Building Footprint Area (m 2 ) Area of the lot being used by the building including easement and ramps F.2.8. Number of basements 0 would indicate none, while blank will mean further updating HSAcaE F.2.9. Number of Mezzanines 0 would indicate none, while blank will mean further updating F.2.10. Grade Building class or classification F.2.11. Remarks Any significant additional information or explanation F.2.12. MATERIALS F.2.12.1. Walls A continuous vertical brick or stone structure that encloses or divides an area of land. F.2.12.2. Mezzanines A low story between two others in a building, typically between the ground and first floors. F.2.12.3. Roofs The structure forming the upper covering of a building or vehicle. F.2.12.4. Columns A pillar or vertical structure member intended to transfer a compressive load F.2.12.5. Joist/Girders A length of timber or steel supporting part of the structure of a building, typically arranged in parallel series to support a floor or ceiling F.2.12.6. Remarks Any significant additional information or explanation. F.2.13. MITIGATION MEASURES F.2.13.1. Number of Fire Extinguishers F.2.13.2. Number of Sprinklers F.2.13.3. Number of Fire Hose F.2.13.4. Flood Defense Select Flood Defense from the list Diversion Canal Elevated Structure Flood Barrier Flood way Retention Pond Water Pump Others please indicate F.2.13.5. Remarks Any significant additional information or explanation. F.2.14. STATUS OF USE (area in m 2 ) Provide the area per usage within the asset. F.2.14.1. Administrative Office Administration/office use F.2.14.2. Kitchen/Dining Food and nutrition service F.2.14.3. Living quarters/dormitory Housing purposes F.2.14.4. Research/Training Rooms For training, conference, team building use F.2.14.5. Regular Warehousing For storage of supplies F.2.14.6. Academic Classroom Learning space F.2.14.7. Library Repository of books and reading area F.2.14.8. Conference/AVP Room For conference, training or team building use F.2.14.9. Motorpool Control and dispatch of vehicles F.2.14.10. Electrical Room For electrical equipment or supply F.2.14.11. Engineering Room Mechanical or boiler room dedicated to mechanical equipment F.2.14.12. Vacant Space not utilized F.2.14.13. Rent/Usufruct Space rented or used by parties other than the centers F.2.14.14. Others Other type of usage, if selected specify the description in the remarks tab F.2.14.15. Remarks Any significant additional information or explanation. F.3. SCHOOL BUILDINGS GENERAL TECHNICAL SPECIFICATION F.3.1. School Classification Select the prominent usage of the building. Elementary Secondary Senior High School F.3.2. Occupancy Select Occupancy from the list F.3.3. Details Identify what type of other structure under the special buildings/other F.3.4. Date Constructed Date the construction has been completed. F.3.5. Area per Floor (m 2 ) Floor space taken up by a building structure or part of it. F.3.6. Number of Floors Number of physical floors F.3.7. Total Floor Area (m 2 ) Sum of the area of all the floors including basement F.3.8. Building Footprint Area (m 2 ) Area of the lot being used by the building including easement and ramps F.3.9. Number of basements 0 would indicate none, while blank will mean further updating F.3.10. Number of Mezzanines 0 would indicate none, while blank will mean further updating F.3.11. Grade Building class or classification F.3.12. Remarks Any significant additional information or explanation F.3.13. MATERIALS F.3.13.1. Walls A continuous vertical brick or stone structure that encloses or divides an area of land. AScHCD F.3.13.2. Mezzanines A low story between two others in a building, typically between the ground and first floors. F.3.13.3. Roofs The structure forming the upper covering of a building or vehicle. F.3.13.4. Columns A pillar or vertical structure member intended to transfer a compressive load. F.3.13.5. Joist/Girders A length of timber or steel supporting part of the structure of a building, typically arranged in parallel series to support a floor or ceiling. F.3.13.6. Remarks Any significant additional information or explanation. F.3.14. MITIGATION MEASURES F.3.14.1. Number of Fire Extinguishers F.3.14.2. Number of Sprinklers F.3.14.3. Number of Fire Hose F.3.14.4. Flood Defense Select Flood Defense from the list Diversion Canal Elevated Structure Flood Barrier Flood way Retention Pond Water Pump Others please indicate F.3.14.5. Remarks Any significant additional information or explanation. F.3.15. STATUS OF USE (area in m 2 ) Provide the area per usage within the asset. F.3.15.1. Administrative Office Administration/office use F.3.15.2. Academic Classroom Learning Space F.3.15.3. Conference/AVP Room For conference, training or team building use F.3.15.4. Canteen Food and nutrition service F.3.15.5. Clinic Treatment facility F.3.15.6. Computer Room Facility used to house computer equipment and its peripherals F.3.15.7. Laboratories Facility used for scientific experiments, research or teaching F.3.15.8. Library Repository of books and reading area F.3.15.9. Supply Room Facility used to stock office supplies F.3.15.10. Vacant Space in the building which is not utilized F.3.15.11. Rent/Usufruct Space rented or used by parties other than the agency F.3.15.12. Others Other type of usage, if selected specify the description in the remarks tab F.3.15.13. Remarks Any significant additional information or explanation. F.4 HOSPITALS GENERAL TECHNICAL SPECIFICATIONS F.4.1. Hospital Classification Select from the list. Level 1 Level 2 Level 3 Special F.4.2. Building Type Select the prominent usage of the building. Main Hospital Medical Arts F.4.3. Details Identify what type of other structure under the special buildings/other F.4.4. Date Constructed Date the construction has been completed F.4.5. Area per Floor (m 2 ) Floor space taken up by a building structure or part of it F.4.6. Number of Floors Number of physical floors F.4.7. Total Floor Area (m 2 ) Sum of the area of all the floors including basement. HESIcT F.4.8. Building Footprint Area (m 2 ) Area of the lot being used by the building including easement and ramps. F.4.9. Number of basements 0 would indicate none, while blank will mean further updating. F.4.10. Number of Mezzanines 0 would indicate none, while blank will mean further updating. F.4.11. Grade Building class or classification. F.4.12. Remarks Any significant additional information or explanation. F.4.13. IN PATIENT OCCUPANCY Hospital beds regularly maintained and staffed for the accommodation and care of admitted patients. F.4.13.1. Authorized Bed Capacity Per License to Operate (LTO) F.4.13.2. Remarks if over/under capacity i.e. , over capacity by 50%, other pertinent information i.e. , ration of outpatient vs inpatient. F.4.14. MATERIALS F.4.14.1. Walls A continuous vertical brick or stone structure that encloses or divides an area of land F.4.14.2. Mezzanines A low story between two others in a building, typically between the ground and first floors F.4.14.3. Roofs The structure forming the upper covering of a building or vehicle F.4.14.4. Columns A pillar or vertical structure member intended to transfer a compressive load F.4.14.5. Joist/Girders A length of timber or steel supporting part of the structure of a building, typically arranged in parallel series to support a floor or ceiling F.4.14.6. Remarks Any significant additional information or explanation F.4.15. MITIGATION MEASURES F.4.15.1. Number of Fire Extinguishers F.4.15.2. Number of Sprinklers F.4.15.3. Number of Fire Hose F.4.15.4. Flood Defense Select Flood Defense from the list Diversion Canal Elevated Structure Flood Barrier Flood way Retention Pond Water Pump Others please indicate F.4.15.5. Remarks Any significant additional information or explanation. F.4.16. STATUS OF USE (area in m 2 ) provide the area per usage within the asset. F.4.16.1. Administrative Office Non-hospital operations i.e. , cashier, information office, administrative offices F.4.16.2. Ancillary Clinical laboratory, blood services, blood bank, x-ray laboratory, etc. AcICHD F.4.16.3. Operating Room For surgical operations F.4.16.4. Emergency Room For immediate treatment of acute illnesses and trauma F.4.16.5. ICU Service For intensive/critical care service F.4.16.6. Ward For admitted/in-patients (private, semi-private or regular) F.4.16.7. Waiting Area Area where patient area triaged, assessment area F.4.16.8. Mortuary Service For storage of human corpse F.4.16.9. Doctor's Clinic Dedicated for use of Doctors attending out-patients F.4.16.10. Nursery Neo-natal care including NICU F.4.16.11. Supply Room For hospital supplies F.4.16.12. Electrical Room For electrical equipment or supply F.4.16.13. Cold Room For refrigeration of vaccines, medicine, etc. F.4.16.14. Watcher's Room For waiting room or accommodation for patient relatives F.4.16.15. Isolation Facilities For patients with communicable diseases F.4.16.16. Delivery Room An area in hospital equipped for delivering babies also termed as the labor, delivery and recovery (LDR) room. F.4.16.17. Recovery Room Post-Anesthesia Care Unit (PACU) or post-operative care facility area for after surgery care F.4.16.18. Pharmacy Room Area for stock and distribution of medications for hospitalized patients F.4.16.19. Others Other rooms of the hospital not specified in the template F.4.16.20. Remarks Any significant additional information or explanation F.5 TREATMENT AND REHABILITATIONS CENTERS GENERAL TECHNICAL SPECIFICATIONS F.5.1. Treatment and Rehabilitation Center Classification Residential Center Non-Residential Center F.5.2. IN PATIENT OCCUPANCY F.5.2.1. Authorized Bed Capacity Indicated in the License to Operate (LTO) F.5.2.2. Remarks if over/under capacity i.e. , over capacity by 50%, other pertinent information i.e. , ration of outpatient vs inpatient F.5.3. Building Type prominent usage of the building F.5.4. Details Identify what type of other structure as provided in under the special buildings/other F.5.5. Date Constructed Date the construction has been completed F.5.6. Area per Floor (m 2 ) Floor space taken up by a building structure or part of it caITAC F.5.7. Number of Floors Number of physical floors F.5.8. Total Floor Area (m 2 ) Sum of the area of all the floors including basement F.5.9. Building Footprint Area (m 2 ) Area of the lot being used by the building including easement and ramps F.5.10. Number of basements 0 would indicate none, while blank will mean further updating F.5.11. Number of Mezzanines 0 would indicate none, while blank will mean further updating F.5.12. Grade v Building class or classification F.5.13. Remarks Any significant additional information or explanation F.5.14. MATERIALS F.5.14.1. Walls A continuous vertical brick or stone structure that encloses or divides an area of land. F.5.14.2. Mezzanines A low story between two others in a building, typically between the ground and first floors. F.5.14.3. Roofs The structure forming the upper covering of a building or vehicle. F.5.14.4. Columns A pillar or vertical structure member intended to transfer a compressive load. F.5.14.5. Joist/Girders A length of timber or steel supporting part of the structure of a building, typically arranged in parallel series to support a floor or ceiling. F.5.14.6. Remarks Any significant additional information or explanation. F.5.15. MITIGATION MEASURES F.5.15.1. Number of Fire Extinguishers F.5.15.2. Number of Sprinklers F.5.15.3. Number of Fire Hose F.5.15.4. Flood Defense Select Flood Defense from the list Diversion Canal Elevated Structure Flood Barrier Flood way Retention Pond Water Pump Others please indicate F.5.15.5. Remarks Any significant additional information or explanation. F.5.16. STATUS OF USE (area in m 2 ) provide the area per usage within the asset F.5.16.1. Administrative Office Non-hospital operations, i.e. , cashier, information office, administrative offices F.5.16.2. Waiting Area Area where patient area triaged, assessment area F.5.16.3. Patient Living Quarters For in-patient housing F.5.16.4. Emergency Room For immediate treatment of acute illnesses and trauma F.5.16.5. Isolation Room/Area For cases needing isolation from public F.5.16.6. Counseling Area Used for the conduct of individual/group therapy, psychological spiritual and legal counsel F.5.16.7. Medical Treatment Room Treatment other than first aid or emergency procedure F.5.16.8. Linen Service Laundry and linen supply F.5.16.9. Recreation Area Recreational activities F.5.16.10. Supply Room For storage of supplies F.5.16.11. TRC Personnel Dormitory For housing of TRC personnel F.5.16.12. Library Repository of books and reading area F.5.16.13. Conference/AVP Room For conference, training or team building use TAIaHE F.5.16.14. Motorpool Control and dispatch of vehicles F.5.16.15. Electrical Room For electrical equipment or supply F.5.16.16. Engineering Room Mechanical or boiler room dedicated to mechanical equipment F.5.16.17. Vacant Space not utilized F.5.16.18. Rent/Usufruct Space rented or used by parties other than the Agency F.5.16.19. Others Other type of usage, if selected specify the description in the remarks tab F.5.16.20. Remarks Any significant additional information or explanation F.6. DSWD CENTERS GENERAL TECHNICAL SPECIFICATIONS F.6.1. Center Classification Select from the list: Center for the elderly Center for Women Regional Rehabilitation Center for Youth (RRCY) Home for Girls Home for Boys Reception and Study Center for Children (RSCC) Child Minding Vocational Rehabilitation Others Specify other types of centers not falling in the previous centers previously identified F.6.2. Details Identify what type of other structure under the special buildings/other F.6.3. Center Type Residential Center Non-Residential Center F.6.4. IN PATIENT OCCUPANCY F.6.4.1. Authorized Bed Capacity Per License to Operate (LTO) F.6.4.2. Remarks if over/under capacity, i.e. , over capacity by 50%, other pertinent information, i.e. , ration of outpatient vs. inpatient F.6.5. Building Type select the prominent usage of the building F.6.6. Details Identify what type of other structure under the special buildings/other F.6.7. Date Constructed Date the construction has been completed F.6.8. Area per Floor (m 2 ) Floor space taken up by a building structure or part of it F.6.9. Number of Floors number of physical floors F.6.10. Total Floor Area (m 2 ) sum of the area of all the floors including basement F.6.11. Building Footprint Area (m 2 ) Area of the lot being used by the building including easement and ramps ICHDca F.6.12. Number of basements 0 would indicate none, while blank will mean further updating F.6.13. Number of Mezzanines 0 would indicate none, while blank will mean further updating F.6.14. Grade Building class or classification F.6.15. Remarks Any significant additional information or explanation F.6.16. MATERIALS F.6.16.1. Walls A continuous vertical brick or stone structure that encloses or divides an area of land F.6.16.2. Mezzanines A low story between two others in a building, typically between the ground and first floors F.6.16.3. Roofs The structure forming the upper covering of a building or vehicle F.6.16.4. Columns A pillar or vertical structure member intended to transfer a compressive load F.6.16.5. Joist/Girders A length of timber or steel supporting part of the structure of a building, typically arranged in parallel series to support a floor or ceiling F.6.16.6. Remarks Any significant additional information or explanation F.6.17. MITIGATION MEASURES F.6.17.1. Number of Fire Extinguishers F.6.17.2. Number of Sprinklers F.6.17.3. Number of Fire Hose F.6.17.4. Flood Defense Select Flood Defense from the list Diversion Canal Elevated Structure Flood Barrier Flood way Retention Pond Water Pump Others please indicate F.6.17.5. Remarks Any significant additional information or explanation. F.6.18. STATUS OF USE (area in m 2 ) provide the area per usage within the asset. F.6.18.1. Administrative Office Administration/office use F.6.18.2. Waiting Area Area where initial patient assessment is conducted F.6.18.3. Patient Living Quarters For in-patient housing F.6.18.4. Emergency Service For emergency procedures F.6.18.5. Counseling Area Individual/group therapy, psychological spiritual and legal counsel F.6.18.6. Infirmary Medical treatment area F.6.18.7. Library Repository of books and reading area F.6.18.8. Recreation Area Recreational activities F.6.18.9. Supply Room For supplies F.6.18.10. Kitchen/Dining Area Food and nutrition service F.6.18.11. Psychological Room Quarters for patients with aggressive behavior F.6.18.12. Conference/AVP Room For conference, training or team building use F.6.18.13. Motorpool Control and dispatch of vehicles F.6.18.14. Electrical Room For electrical equipment or supply F.6.18.15. Engineering Room Mechanical or boiler room dedicated to mechanical equipment F.6.18.16. Vacant Space not utilized F.6.18.17. Rent/Usufruct Space rented or used by parties other than the centers F.6.18.18. Others Other type of usage, if selected specify the description in the remarks tab F.6.18.19. Remarks Any significant additional information or explanation cDHAES Footnotes 1. Ordaining and Instituting a Government Auditing Code of the Philippines. 2. National Guidelines on Internal Control Systems. 3. Philippine Government Internal Audit Manual. 4. Revised Philippine Government Internal Audit Manual. 5. Creating an Inter-Agency Committee to Formulate the Necessary Policies, Rules and Regulations for the Purpose of Ensuring that the Key Properties, Assets and Other Insurable Interests of the Government are Comprehensively and Adequately Insured. 6. Illegible portion Approval for the Creation of the Technical Working Group on Asset Management. 7. Directing the Development Budget Coordination Committee Technical Working Group on Asset Management (DBCC TWG-AM) to Formulate a Philippine Government Asset Management Policy (PGAMP) and Provide Guidelines on the Establishment of Working Groups in the Agencies Concerned to Implement Said Policy. 8. Section 1, Chapter 1, Subtitle B, Book V of the Administrative Code of 1987. 9. Section 2.4 Objectives of Internal Control, p. 10, NGICS 2008. 10. Section 2.4.1 Safeguard Assets, p. 11, id.