Conduct of Physical Inventory and Renewal of Acknowledgment Receipt for Equipment (ARE)
OCA Circular No. 119-14 mandates all clerks of court and accountable officers in various Philippine trial courts to conduct a physical inventory of court-issued properties, including equipment and furniture, to update property records and assess their condition. This inventory must be witnessed by a representative from the Commission on Audit (COA) and reported using a specified form. Properties not owned by the court, such as those from local government or the Department of Justice, are excluded from this inventory. Reports are to be submitted within 30 days of receiving the circular and annually thereafter, with the Acknowledgment Receipt for Equipment (ARE) due every three years. Compliance with this directive is essential for maintaining accurate property accountability in the judiciary.
Law Information
- Reference Number
- OCA Circular No. 119-14
- Date Enacted
- Category
- Supreme Court Issuances
- Subcategory
- Office of the Court Administrator Circulars
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
September 11, 2014
OCA CIRCULAR NO. 119-14
| TO | : | All Clerks of Court, Officers-in-Charge, Librarians and Accountable Officers of the Regional Trial Courts, Metropolitan Trial Courts, Municipal Trial Courts in Cities, Municipal Trial Courts, Municipal Circuit Trial Courts, Shari'a District Courts, Shari'a Circuit Courts and Maintenance Offices of the Halls of Justice |
| SUBJECT | : | Conduct of Physical Inventory and Renewal of Acknowledgment Receipt for Equipment (ARE) |
For purposes of updating the records of property accountabilities and to determine the condition of all office equipment, furniture, books and all other properties of the lower courts, all Clerks of Courts, Officers-in-Charge, Librarians and accountable officers of the lower courts and maintenance offices of the Halls of Justice are hereby directed to conduct a physical inventory of all court-issued properties in their respective, offices, branches and libraries and to renew their Acknowledgment Receipt for Equipment (ARE).
The conduct of the inventory must be witnessed by a representative from the nearest Commission on Audit (COA) office.
The result of the inventory must be reflected in the attached Inventory Report form, accomplished in triplicate, and must be duly attested by the representative of the COA.
In the preparation of the inventory reports, all court-issued properties, including equipment and other properties which are issued by the offices of the Supreme Court (SC) or offices of the Office of the Court Administrator (OCA) without ARE and donated properties whose ownership has been transferred to the SC, must be included in the report. The condition (ex. serviceable, unserviceable) of each piece of property should be duly indicated in the "Remarks" column of the prescribed form. Information such as the property number, serial number, the date the property was acquired and to whom it was issued must also be indicated. aSITDC
Not to be included in the Inventory Report are the properties issued by local government or non-government agencies where ownership is not transferred to the court, properties issued by the Department of Justice to the courts or offices housed in Halls of Justice for reason of lack of formal transfer, and office supplies and other consumables.
All Executive and Presiding Judges shall supervise the proper implementation of this directive within their respective jurisdictions to insure the proper accomplishment and prompt submission of such reports to the Property Division, Office of Administrative Offices, OCA.
All Clerks of Courts, Officers-in-Charge, Librarians and accountable officers of the lower courts and maintenance offices of the Halls of Justice are required to submit their respective Inventory Reports and ARE within thirty (30) days from receipt of this Circular, and thereafter, to submit the Inventory Report on or before the first week of January of every succeeding year, and the ARE every three (3) years on the first week of January.
For strict compliance.
JOSE MIDAS P. MARQUEZCourt Administrator
Cite This Law
Conduct of Physical Inventory and Renewal of Acknowledgment Receipt for Equipment (ARE), OCA Circular No. 119-14, Sep 11, 2014 (Philippines)
Conduct of Physical Inventory and Renewal of Acknowledgment Receipt for Equipment (ARE), OCA Circular No. 119-14 (Phil. 2014)
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