Renewal of Memorandum Receipts (Gen. Form 32a) Covering Issuances of Government Property for Official Use

April 27, 1989 REVENUE MEMORANDUM ORDER NO. 25-89 SUBJECT : Renewal of Memorandum Receipts (Gen. Form 32a) Covering Issuances of Government Property for Official Use TO : All Internal Revenue Officials/Employees and Others Concerned PURPOSE : To Ensure Effective Control of Government Property Pursuant to COA Memorandum Circular No. 89-587 dated February 1, 1989 in relation to Sec. 57 of the National Accounting and Auditing Manual, the following procedure is hereby prescribed in the issuance of government property for official use: 1. All revenue officials/employees who are issued government properties such as vehicles, computers, typewriters, calculators, adding machines, filing cabinets, steel safes, chairs, desks and others, shall on the 1st of July of the third year from date of issue, and on the same date every three years thereafter, renew the memorandum receipts (Gen. Form 32A) covering the government properties issued to them by accomplishing General Form 32(A) (Memorandum Receipt For Equipment). 2. In the National Office, the accomplished renewal memorandum receipts shall be forwarded to the Chief, Property Division, while in the Regional Offices, they shall be forwarded to the Chief, Administrative Branch who shall be responsible in forwarding the originals to the Chief, Property Division, retaining copies for records and accounting purposes. 3. In case of failure of an accountable official/employee to submit the aforesaid renewal memorandum receipts, the Chief, Property Division, or the Chief, Administrative Branch shall notify the official/employee concerned to do so one month within the prescribed time. 4. Prior to the transfer or reassignment of a revenue official/employee he should first coordinate with the Property Division or the Chief, Administrative Branch to facilitate issuance of his clearance on accountability. This Revenue Memorandum Order shall take effect immediately. Strict compliance herewith is enjoined. JOSE U. ONG Commissioner of Internal Revenue