Procedure in clearing revenue officials and employees of property, money and other accountabilities prior to possible transfer from one office to another

May 10, 1973 REVENUE MEMORANDUM ORDER NO. 17-73 SUBJECT : Procedure in clearing revenue officials and employees of property, money and other accountabilities prior to possible transfer from one office to another TO : All Revenue Operations Head, Regional Directors, Chiefs of Divisions, Revenue District Officers and others concerned To implement effectively the reorganization of the Bureau of Internal Revenue pursuant to Presidential Decree No. 1, as regards the clearance of revenue officials and employees of property, money and other accountabilities prior to their possible transfer from one office to another, there is hereby prescribed below the procedure relative thereto, viz: 1. A revenue officer or employee whether assigned in a Unit, Section, Division or Department in the National Office and those in the Regional and Revenue District Offices of the Bureau of Internal Revenue shall accomplish a properly itemized invoice and receipt stating the government funds or property in his/her possession or custody, if any, for which he/she is immediately accountable and responsible for the safekeeping thereof. The said itemized invoice and receipt shall be under oath, duly attested by the Chief of Unit, Section, Division or Department if in the National Office, the Regional Director in the Regional Office and the Revenue District Officer in the Revenue District. 2. In the case of a Chief of Unit, Section, Division, Department, Regional Director or Revenue District Officer, the official concerned shall likewise accomplish under oath a properly itemized invoice and receipt stating therein all government funds or property in his possession or custody for which he or she is immediately accountable therefor. 3. In the event of the transfer of funds or property and other accountabilities from one accountable officer to another, an inventory thereof shall be taken jointly by the outgoing and incoming officers or employees, and a receipt therefor accomplished by both on the basis of such inventory. No officer accountable for property will be relieved from his accountability except upon presentation of a receipt duly accomplished by his successor covering the full value of the property claimed to have been transferred. Such inventory shall be certified as accurate by the said officer and approved by the Chief of office. 4. All Memorandum Receipts covering equipment and motor vehicles issued by the Property Officer for the official use of officials and employees shall be surrendered together with the properly accomplished itemized invoice and receipt for cancellation to the Committee on Implementation of the Reorganization of the Bureau of Internal Revenue within five (5) days from the transfer of the official or employee concerned. 5. All equipment for official use but were a either lost or damaged by causes other than those arising through fair wear and tear and those provide by law, will be charged against the officers or employees primarily or secondarily liable therefor based on the book values of said equipment lost or damaged less reasonable allowance for depreciation as the circumstances of each case may warrant. 6. Unused supplies previously issued from stock when no longer needed for further official use because of the completion of the work, project or otherwise, shall be returned to the Property Division which shall issue a receipt for the same on a requisition and issue voucher plainly marked "Returned to Stock". 7. When officers and employees having property responsibility are transferred from one province to another, copies of the order making the transfer shall be immediately sent and mailed to the Auditor's representative in Manila and the Provincial Auditor at the capital of the province to which the said officers and employees are transferred. 8. The clearance as stated in the prescribed form hereto attached involving property, equipment, motor vehicles, supplies, money and other accountabilities shall be issued in the case of officers and employees assigned in the revenue district, regional and national offices by the revenue district officer, regional director, chief of divisions and department head as the case may be and copies thereof furnished the Committee on Implementation of the Reorganization of the Bureau of Internal Revenue within five (5) days from issuance thereof. 9. Any revenue officer or employee who commits any irregularity or misrepresentation regarding the issuance of the clearance required in this Order shall be answerable administratively or criminally as the facts and circumstances of the case may warrant. All those concerned should comply strictly with the provisions of this Order which shall take effect immediately. CONRADO P. DIAZ Acting Commissioner of Internal Revenue CLEARANCE This is to certify that M ________________________ assigned at ________________ as _____________________ is cleared of all money, property and other accountabilities as of ____________________________. It is understood, however, that should M ________________________ be subsequently ascertained to have some outstanding money, property and other accountabilities not included in this clearance he/she shall be held administratively or criminally liable as the facts of his/her case may warrant. _________________ Issuing Officer CONCURRED IN: ___________________