Guidelines and Procedures in Maintaining the Records of Accountabilities of Revenue Officers and Employees on Issued and Transferred Furniture, Equipment, Vehicle and Other Semi-Expendable Properties

June 11, 2001 REVENUE MEMORANDUM ORDER NO. 14-01 TO : All Revenue Officials and Employees SUBJECT : Guidelines and Procedures in Maintaining the Records of Accountabilities of Revenue Officers and Employees on Issued and Transferred Furniture, Equipment, Vehicle and Other Semi-Expendable Properties I. OBJECTIVES This Order is being issued for the following objectives: 1. To prepare a comprehensive accounting of all furnitures, fixtures, equipment, vehicles and other properties in all Internal Revenue Offices; 2. To reconcile accounting records of properties with the actual items in the accountability of the revenue officials and employees concerned; 3. To update record of all property accountabilities of each revenue official and employee, and to facilitate the approval and release of National Office and/or Regional Office Clearances; and 4. To prepare the groundwork for a proposed internal computerized Information System on property accountability. II. DEFINITION OF TERMS For purposes of this Order, the following terms are hereby defined: 1. Accountable Property the property issued to Revenue Officials and Employees for official use. 2. Accountable Officer/Employee any official or employee to whom property has been entrusted for official use and who shall be liable for the money value of such equipment, furniture or semi-expendable property in case of loss or improper use. (GAAM Sec. 494, Vol. I) 3. Requisition and Issue Voucher (RIV) the official form used to request for supplies and materials, furniture, equipment and other semi-expendable properties. (GAAM Sec. 446, Vol. II) 4. Memorandum Receipt (MR) the official form used by all government agencies to document the issuance of semi-expendable and non-expendable property carried in an agency's equipment account to officials and employees for official use. (GAAM Sec. 444, Vol. II) ESDHCa 5. Invoice Receipt for Property (IRP) the official Form prepared for the transfer of funds or properties from one accountable officer to another, or from an outgoing officer to his successor for acknowledgment of transferred properties. (GAAM Sec. 449, Vol. II) 6. General Services Division (GSD) Division responsible for maintaining records of issued equipment, semi-expendable properties in the basis of MRs as well as returned serviceable properties based on acknowledgment receipt as well as the monitoring of accountabilities over the properties and the processing of clearances of revenue personnel in their property accountabilities. 7. Warehousing and Distribution Section (WDS) Section under GSD responsible for the issuance of MRs on equipment and semi-expendable properties for documentation and control purposes as well as acknowledgment receipt for returned serviceable properties for the transfer of accountability. 8. Property Monitoring and Control Section (PMCS) Section under GSD responsible for maintaining records of issued equipment and semi-expendable properties on the basis of MRs as well as returned serviceable properties based on acknowledgment receipt and the monitoring of accountabilities over these properties as well as the processing of clearances for property accountabilities of revenue personnel. 9. Transit Invoice (BIR No . 3007) the official form used to document the issuance of equipment and semi-expendable properties through delivery/shipment by official forwarder. III. GUIDELINES In order to achieve the above objectives, the following guidelines shall be observed: 1. Only heads of offices shall have the sole authority to requisition items of furniture, equipment, and semi-expendable properties through a duly accomplished RIV. 2. All accountable officers and employees to whom equipment has been issued for official use must submit the duly signed MR/IRP to reflect such issuance immediately upon delivery of said items into their custody. EHTIDA 3. Any requisitioned/allocated item(s) claimed by/delivered to a Requisitioning Office (be it in the National Office, or the Regional or District Offices) may be re-issued only to another official or employee within the same Office where the item(s) are located . 4. All accountable properties should be numbered before issuance to accountable officers. Said assigned numbers should always be reflected in the MR, IRP and Inventory of Accountable Properties. In case of accountable properties with no property number or whose number had been erased the office concerned shall check or verify with the corresponding MR/IRP kept on their files. The correct property number shall be affixed on the property. 5. Accountable officers/employees should always be aware of their property responsibilities by checking with Property Monitoring & Control Section-General Services Division (PMCS-GSD) in the National Office, and the Administrative Division in the Regional Office and Administrative Unit in the Revenue District Office on the status of their accountabilities. IV. PROCEDURES 1. Requisition for Accountable Property (Items available/Allocated ) 1.1. The Head of the Requisitioning Office shall submit to the WDS-GSD, the RIV to request for the issuance of furniture, equipment or semi-expendable property to his/her office. The RIV shall be prepared in four (4) copies. 1.2. All requisitions of the Regional/Revenue District Offices should be approved by the Regional Director or his Assistant Director and then forward the approved RIV to the GSD. AacCHD 2. Issuance of Requisitioned/Allocate Accountable Property(ies) to : 2.1. National Office 2.1.1. The GSD upon receipt of an RIV or approved allocation of furniture, equipment and/or semi-expendable property, shall prepare the appropriate MR to reflect the issuance of the items to the Head of Office. The MR shall be distributed as follows: Original Copy PMCS-GSD Second Copy WDS-GSD Third Copy Accountable Officer/Employee Fourth Copy Office File (Office where item is located) 2.1.2. After the preparation of the MR, the GSD shall prepare the items and shall then officially notify the Head of Office that the requisitioned/allocated items are ready for pick-up. 2.1.3. The Head of Offices shall have the authority to receive requisitioned/allocated items of furniture, equipment, vehicle and other semi-expendable properties and to sign the appropriate MR corresponding to such items. In the absence of the Head of Office, his/her Assistant shall be the alternative signatory who shall receive such items, and to sign the corresponding MR(s). 2.2. Regional Office 2.2.1. Any furniture, equipment or semi-expendable property issued to the Regional/District Office must be duly accounted for in the appropriate IRP. 2.2.2. The GSD, upon receipt of RIV or approved allocation of accountable property, shall prepare the appropriate IRP and Transit Invoice to reflect the issuance/shipment/delivery of the requested/ allocated items to the Head of Office. The IRP and Transit Invoice shall be prepared and distributed as follows: A. IRP Original Copy WDS-GSD (to be forwarded to Accounting Division for bookkeeping purposes) Second Copy PMCS-GSD Third Copy Administrative Division (Region) Fourth Copy Office File (Office where item is located) Fifth Copy WDS-GSD Sixth Copy Forwarder (to be attached to voucher) Seventh Copy Forwarder (for Recipient) B. Transit Invoice Original Copy WDS-GSD (to be attached to Supplies Adjustment Sheets) Second Copy Office File (Office where item is shipped/delivered) Third Copy WDS-GSD Fourth Copy Forwarder (to be attached to voucher) Fifth Copy Forwarder (for Recipient) 2.2.3. The GSD shall: a. Prepare the items b. Determine the date of shipment/transport of the item(s); and c. Mail original, second, third and fourth copies of the corresponding IRP together with the original and second copies of Transit Invoice to the Regional/District Office concerned. TIDHCc 2.2.4. The GSD shall then notify the Regional Director/Revenue District Officer concerned of the scheduled pick-up date of the requisitioned item(s) by the official Freight Forwarder. 2.2.5. Upon pick-up of the requisitioned/allocated item(s) by the Freight Forwarder, the GSD shall provide the Forwarder with the sixth and seventh copies of the corresponding IRP and fourth and fifth copies of Transit Invoice. 2.2.6. The requisitioned/allocated item(s) shall be delivered to the Regional/District Office concerned. The Freight Forwarder shall present to the Regional Director/Revenue District Officer the corresponding IRP and Transit Invoice. 2.2.7. The Regional Director/Revenue District Officer shall receive and inspect the delivered item(s), to counter-check the same against the specifications provided by the GSD in the IRP and Transit Invoice. TCADEc If the item(s) is/are found to conform with the specification(s) provided, the Regional Director/Revenue District Officer shall acknowledge his/her receipt of the item(s) concerned by signing the IRP and Transit Invoice and return the same to the Freight Forwarder. In the event that the Regional Director/Revenue District Officer is not available to sign the IRP and Transit Invoice, the next responsible officer in rank shall sign for the item(s) being delivered. The delegation of authority to sign for the receipt of the requisitioned/allocated items shall be as follows: RECEIVING OFFICIAL ALTERNATIVE SIGNATORY Regional Director 1. Asst. Regional Director 2. Chief, Administrative Division 3. Asst. Chief, Admin. Division Revenue District 1. Asst. Revenue District Officer Officer 2. Chief, Administrative Unit In such cases, the alternative signatory who shall receive the item(s) on behalf of the absent Receiving Official, shall indicate the following information on the Transit Invoice and photocopy of the Invoice Receipt. a. Complete name, in print, and signature; b. Complete designation; and c. BIR Identification Card Number. The Freight Forwarder shall then present the signed copies of IRP and Transit Invoice to the GSD, as proof of delivery of the requisitioned/allocated item(s). 2.2.8. The Regional Director/Revenue District Officer (or his/her alternative signatory) concerned shall then sign all copies of the IRP and Transit Invoice mailed by the GSD covering the shipment/transport of the requisitioned item(s). The copies must then be distributed in accordance with the distribution scheme specified in Item 2.2.2. ECTSDa 3. Transfer of Accountable Property 3.1. For Newly Requisitioned/Allocated Items 3.1.1. In the event that a requisitioned/allocated item is re-issued by a Head of Office to his/her subordinate, an appropriate MR must be prepared to reflect such turnover to the ultimate end-user. Said MR must bear the following qualifier in its "REMARKS" portion: "This cancels MR/IRP dated ______________" and be prepared in four (4) copies, to be submitted as follows: Original Copy PMCS-GSD Second Copy PMCS-GSD Third Copy Accountable Officer/Employee who shall receive the item(s) Fourth Copy Office File (Office where item(s) is/are located) 3.2. For Items Being Turned Over by Resigning/Retiring/ Transferring Accountable Officers 3.2.1. Any official or employee who is being transferred to a new place of assignment, or who is resigning/retiring from the revenue service, must turn over all accountable properties in his/her possession to his/her Head of Office. 3.2.2. Retiring/Resigning/Transferring Head of Office shall turn over all accountable properties in their possession to his/her Successor/Assistant. Such turnover shall be witnessed by the Chief, Administrative Division or his/her representative. 3.2.3. Such turnover of properties shall be fully documented through the preparation of IRP(s), in accordance with Section 449 of the GAAM Vol. II. These shall be forwarded to GSD for cancellation of such accountabilities. The Chief, Administrative Division of the Regional Office shall likewise be furnished of such turnover. The IRP shall be signed by the individual transferring the property and the recipient of said property. The appropriate IRP must be prepared to reflect any turnover of items by a resigning/retiring/transferring revenue official/employee, and duly distributed in four (4) copies, as follows: For personnel of the National Office: Original Copy PMCS-GSD Second Copy PMCS-GSD Third Copy Outgoing Accountable Officer/Employee Fourth Copy Office File (Office where item(s) is/are located) For personnel of the Regional/District Offices: Original Copy PMCS-GSD Second Copy Administrative Division Third Copy Outgoing Accountable Officer/Employee Fourth Copy Office File (Office where item(s) is/are located) Likewise, any IRP prepared for such purpose must also bear the following qualifier in its "REMARKS' portion: "This cancels IRP/MR dated ________ 3.2.4. Photocopies of the IRP bearing the signature of the official to whom the items concerned have been turned over, and the imprint "RECEIVED" of the GSD, shall form part of the documentary requirements for the release of the appropriate National Office or Regional Office Clearance of the transferring/retiring/resigning personnel. No Clearance shall be released unless such documents can be presented to the GSD by the Official/Employee concerned . 4. Maintenance, Control, & Reconciliation of Records of Property Accountabilities The PMCS of the GSD is responsible for the maintenance and control of all properties in the National and Regional Offices except items purchased in the regional offices. For this purpose, the section should keep a file record of all accountable properties in accordance with the following procedures: 4.1. Control of Record of Accountable Properties 4.1.1. All equipment, furniture and semi-expendable properties shall be numbered upon receipt by the GSD; 4.1.2. The GSD upon receipt of the MR/IRP shall keep this in their file. The number affixed in each property will serve as the identity of such property in the MR, IRP and the Annual Physical Inventory of Equipment. Upon receipt of said property, all offices or accountable officers should see to it that the accountable property under their responsibility are properly numbered and said number should be conspicuously printed on it. If not, they should take the initiative that such properties are numbered before reporting them in the Annual Physical Inventory of Equipment. DaAISH 4.1.3. The Administrative Division in the Regional Office shall likewise keep a similar file of all accountable properties received from the National Office and those procured in the region. 4.2. Control of Receipt of Property Accountability 4.2.1. Receipt for property accountability is reflected in the MR/IRP, which is required of all accountable officers. These are filed at the PMCS-GSD alphabetically and by offices for control purposes. The section also keeps Equipment Ledger Cards for each class of equipment to record the acquisition, description, custody, estimated life, depreciation, disposal and other information about the equipment based on the source document of the transaction (GAAM Sec. 441, Vol. II). The section updated these files every time there is a transfer of property accountability. 4.2.2. In order to facilitate the issuance of property clearance, all accountable officers should constantly check with the PMCS-GSD of their property accountabilities and should not wait until they are about to resign or retire before doing so. 4.2.3. All Memorandum Receipts of furniture, equipment and semi-expendable items issued shall be renewed every January of the third year after issue of the item concerned. All Bureau offices are enjoined to maintain an official Logbook of all items received by the officials and employees of the office concerned, which Logbook must contain all pertinent information stated in the corresponding MR of each item. 4.3. Reconciliation of Property Accountability 4.3.1. In order to ensure that the record of property accountabilities filed at the PMCS-GSD tallies with the actual items in the accountability of revenue officials and employees, all Regional Offices shall furnish the PMCS-GSD the original and duplicate copies of subsequent turn-over of vehicles, equipment and furniture of accountable officer upon resignation, retirement and transfer from one office to another. ECDaAc 4.3.2. In cases of vehicles, equipment and furniture that were disposed in the Regional Offices, the PMCS-GSD and Accounting Division should be furnished with a complete copy of the Inventory & Inspection Report for Unserviceable Property and other supporting documents. The documents submitted will serve as the basis in updating the records of the PMCS-GSD and the Accounting Division. V. REPEALING CLAUSE This Revenue Memorandum Order supersedes all other existing issuances or portions thereof which are inconsistent with this Order. VI. EFFECTIVITY This Order shall take effect immediately. (SGD.) REN G. BAEZ Commissioner of Internal Revenue