Security and Control Measures in the Accountable Forms Division

March 30, 1977 REVENUE MEMORANDUM ORDER NO. 14-77 SUBJECT : Security and Control Measures in the Accountable Forms Division TO : The Chief , Assistant Chief , and Personnel of the Accountable Forms Division, and Others Concerned The Accountable Forms Division supervises and controls the printing, custody and distribution of all BIR accountable forms, including the security paper out of which some of such forms are made, and, therefore, the Chief and Assistant Chief of the Division shall see to it that the rules and procedures herein prescribed for the security and control over the activities in the Division are strictly followed and complied with. cdta A. KEY CONTROL 1. The use and safekeeping of keys and combination locks to the ante rooms and vaults of the Accountable Forms Division shall be the responsibility of the following: a. Chief, Accountable Forms Division All the combination locks to the vaults. b. Asst. Chief, Accountable Forms Division All keys to the ante-rooms of the vault rooms. c. Section Chief Key to the door grill of the vault of which he is in charge. In no case shall the keys be brought home. 2. Duplicate keys to the grills and to the ante-rooms shall be placed in a sealed envelope and kept by the Asst. Chief of the Administrative Service in a steel file-safe. 3. Combination locks to the vaults shall be submitted to the Commissioner of Internal Revenue, in pursuance of the provisions of Revenue Administrative Order No. 2-77, dated March 8, 1977. 4. The envelopes containing the duplicate keys shall only be opened in case of emergency or in case of urgent need and only upon order of the Chief, Administrative Service or higher authorities. B. ACCESS TO THE VAULTS 1. The vaults containing the accountable forms in the Accountable Forms Division shall be under the accountability, direct custody and control of the Chief and Assistant Chief of the said Division. 2. The vaults shall be opened and closed only in the presence of three persons, namely: The Chief of the Accountable Forms Division, the Section Chief in charge of the vault, and the Chief of the Fiscal Control Division or his duly authorized representative. 3. Only the following persons are allowed to enter the vaults. a. The Commissioner of Internal Revenue or his duly authorized representative; b. The Deputy Commissioner of Internal Revenue; c. The Assistant Commissioners of Internal Revenue; d. Revenue Service Chief (Administrative); e. Assistant Revenue Service Chief (Administrative); f. Chief and Asst. Chief, Accountable Forms Division; g. Chief of Section in charge of the vault; and h. Personnel of the Accountable Forms Division when duly authorized by the Chief of the Division to work inside the vault. 4. Persons entering the vaults shall wear/display pass tags provided for the purpose. 5. In no case shall a requisitioner be allowed inside the vault. Inspection and verification shall be done at the ante room. 6. Each vault shall be provided with a log book on which every person authorized to enter the vault shall be required to affix his signature, indicating the date and time (in and out) of his entry, purpose and designation. C. CONTROL OVER STOCK 1. The Chief of the Records Control Section, Accountable Forms Division, shall establish a stock ledger book for each of the vaults containing accountable forms. To the corresponding book shall be recorded in the appropriate stock ledger card every receipt or issue of accountable form. Hence, all papers on the receipts or issue of accountable forms must pass the said Records Control Section. 2. Each Chief of Section shall maintain a stock ledger book for all the accountable forms stored in the vault of which he is in charge. To this book shall be recorded in the appropriate stock ledger card every receipt or issue of accountable forms. 3. The issuance of any accountable form shall be only upon a requisition, properly accomplished and duly approved. Accountable forms shall be issued directly to the requisitioners thereof. 4. In the case of a requisition from a private establishment, the requisitioner should be properly authorized, by the company president or manager, and should furnish two (2) passport-size pictures of himself to the Accountable Forms Division for file and reference. 5. If the requisitioner is an employee of the Bureau, he must be duly authorized responsible officials, bonded, and provided with appropriate ID cards. 6. Whenever accountable forms with money face value, especially those produced from security paper, are requisitioned by BIR personnel, the some shall invariably be accompanied to their destination by either the requisitioning officer or any responsible official of the requisitioning officer, or by an authorized personnel from the Accountable Forms Division. 7. The procedures to be followed in the receipt and issue of accountable forms shall be in accordance with a flow chart to be devised by the Chief of the Accountable Forms Division, incorporating the requirements herein specified. The flow chart shall be posted in a conspicuous place in the Accountable Forms Division. 8. Each Section Chief in the Accountable Forms Division shall submit daily to the Chief, Accountable Forms Division, a report on the accountable forms over which he is in charge, indicating therein the quantity for each kind of accountable form at the beginning of the day, the quantity issued and received during the day, and the quantity at the end of the day, and the corresponding values if the forms have money face values. 9. Within three days after the end of every month, the Chief of the Records Control Section shall submit to the Chief. Accountable Forms Division a report on the quantity and value of each kind of accountable form at the beginning of the month, received and issued during the month, and at the end of the month, together with the corresponding values of those forms which have money face values. 10. Within five days after the end of every month, the Chief of the Accountable Forms Division shall submit to the Revenue Service Chief (Administrative) a summary of the daily reports submitted to him during the month by the Chiefs of Section in charge of accountable forms and such summary shall tally with the monthly report on accountable forms submitted to him by the Chief at the Records Control Section. The Commissioner and Deputy Commissioner of Internal Revenue shall each be furnished a copy of the summary. D. PERSONNEL MOVEMENT CONTROL 1. No person shall be allowed to loiter in the vicinity or premises of the Accountable Forms Division. 2. Officials and employees of the offices situated at the Basement shall at all times, while in the Basement, wear/display identification tags. Employees of the Bureau, whenever they go to the Basement on official business, shall leave their identification cards to the security guard on duty at the main entrance and shall be returned to them when they leave the Basement. 3. Unless authorized in writing, no employee shall be allowed to remain in the offices at the Basement after six o'clock in the evening. Those authorized to stay beyond that time shall register with the security guard and, upon leaving the Basement, indicate the time of departure. 4. Any person, not an employee of the Bureau, who has business to transact with any of the offices in the Basement shall be required to register with the security guard posted at the main entrance to the basement and shall be made to wear/display a tag provided for the purpose which he shall surrender upon departure. 5. Elevator service to the basement shall be allowed only on order of the Chief of the Accountable Forms Division or higher authority. E. SECURITY MEASURES 1. The Chief of the Accountable Forms Division and his assistant shall conduct daily an ocular inspection of the vault premises at least once during office hours and once after office hours during working days. 2. Security guards shall conduct casual search and inspection on all persons leaving the Basement. Persons leaving the area after six o'clock in the evening shall be subjected to stricter search and inspections. 3. Only the front door shall be used as entrance and exit for the Basement after six o'clock in the evening. 4. Adequate number of guards on a 24-hour basis shall be posted in the Basement. Each shift shall be under a Guard Supervisor. All security guards shall be cleared by the Security Officer and rotated periodically. The Guard Supervisor shall record in a Log Book all incidents, visits, inspections, etc. that took place during his tour of duty. Periodically, the Log Book shall be inspected and initiated by the Chief of the Accountable Forms Division. 5. Close coordination shall be maintained by the Chief of the Accountable Forms Division with the security units of the Bureau and with government security agencies like the Civilian Intelligence Security Agency, National Bureau of Investigation and Metropolitan Police. 6. The Chief of the Accountable Forms Division may, in consultation with the Revenue Service Chief (Administrative), take such steps and adopt such measures, in addition to those prescribed herein, as will provide maximum security and control over the activities in the Division. This Order shall take effect immediately. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN 1456-040-3