Creation of a Committee on Property Inspection

February 10, 1969 REVENUE SPECIAL ORDER NO. 17-69 SUBJECT : Creation of a Committee on Property Inspection To safeguard and protect the interest of this Bureau in the matter of purchases of supplies, materials, equipment and other items made by the Property Division or any other BIR Office or unit, there is hereby created a COMMITTEE ON PROPERTY INSPECTION to be composed of the following: Chairman Internal Auditor (to be designated by the Chief, Fiscal Audit Division with the concurrence of the Revenue Operations Head (Internal Audit); Members Property Inspector of the Property Division; Supply Checker of the Property Division; a representative of the Office of the Revenue Operations Head (Administrative Services). Inspection of Deliveries 1. It is the primary responsibility of the Committee to recommend the acceptance or rejection of any and all deliveries of supplies, materials, equipment and other items made by suppliers, contractors, or dealers to the BIR. 2. The Committee shall see to it that the articles or items submitted for inspection were acquired in accordance with law and regulation governing purchases, that they conform to government specifications and standardization and that the quantity is not in excess of actual needs. 3. Supplies, materials, equipment or other items delivered for operation or public relation use and those used for the improvement or repair and maintenance of property and government facilities should be inspected by the Committee before they are actually used or issued. The inspection should be made invariably at the place of delivery and not elsewhere so as to insure that the articles inspected are the ones delivered to prevent any possible substitution. 4. Projects in which supplies and materials delivered are used should be inspected by the Committee from time to time and under no circumstance should final payment be allowed unless an ocular inspection of the project or work has been made by the Committee. 5. Evidence of inspection of deliveries of insignificant value not exceeding P50 for drugs or chemicals and P100 for other supplies and materials must be shown by notation on the originals of the order and the invoice. Other than those however, report of inspection of delivery must be submitted to the Chief, Property Division, copy furnished the Chief, Fiscal Audit Division and the Revenue Operations Head (Administrative Services). 6. If practicable, the Committee shall conduct its inspection of deliveries simultaneously with that of the Auditor or his representative. 7. It is the responsibility of the Chief, Property Division to notify the Chairman, Committee on Property Inspection of any and all deliveries made and to be inspected. This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue