Guidelines in the Handling and Disposition of Official Receipt

November 23, 2016

PNP STANDARD OPERATING PROCEDURE NO. 001-16

GUIDELINES IN THE HANDLING AND DISPOSITION OF OFFICIAL RECEIPT

1. REFERENCES

a. Government Accounting and Auditing Manual Volume 1; and

b. Manual on the New Government Accounting System.

2. PURPOSE

This SOP prescribes the policies, procedures in the handling and disposition of official receipts and the responsibilities of all accountable officers and/or PNP personnel.

3. OBJECTIVES

a. To develop standard and comprehensive procedures in handling of Official Receipt;

b. To develop and implement a comprehensive procedure which shall encompass thorough examination and accounting of the OR and preparation of reports to determine primarily the compliance of accountable officers and PNP personnel with the applicable laws and regulations;

c. To ensure fiscal responsibility that all resources of the government shall be managed, expended or utilized in accordance with laws and regulations, and safeguarded against loss or wastage through illegal or improper disposition; and

d. To institute policies which will allow delegation of authority and responsibility while maintaining consistency, integrity and efficiency in the management of financial resources.

4. POLICIES

The following policies shall be observed in the handling and disposition of Official Receipts pursuant to the Government Accounting and Auditing Manual: ScHADI

a. Fiscal responsibility shall, to the greatest extent, be shared by all those exercising authority over financial affairs, transactions and operations of the agency.

b. Generally accepted accounting principles and practices as well as sound management and fiscal administration shall be observed, provided that they do not contravene with existing laws and regulations.

c. All ORs being issued by an agency shall bear the name of the agency printed or stamped on the face thereof.

d. No payment of any nature shall be received by a collecting officer without immediately issuing an OR in acknowledgement thereof, subject to proper custody, accountability and audit.

5. PROCEDURES

The following procedures shall be applied in the handling of Official Receipt:

a. Upon receipt of OR from the National Printing Office, the Logistics Officer or the designated Responsible Supply Police Non-Commissioned Officer (RSPNCO) shall examine carefully each bundle or pad. Representative from the Audit and Control Division, Finance Service, personnel from the Management Division, Office of the Directorate for Comptrollership (ODC) and the Office of the Auditor, Commission on Audit will serve as observers during the examination of each book or pad to determine if there is any missing or defective page/piece. The Logistics Officer or the RSPNCO shall segregate any book or pad found to contain defects, such as incorrect series of numbers, and/or missing leaves or sheets, and submit it to COA Unit Auditor together with a statement of the defects or deficiencies noted. Logistics Officer or RSPNCO, representatives from the ACD, FS, Management Division, ODC shall affix their signatures on the report of inspection provided by the Supply Section, FS to ensure that the accountable forms were examined and verified to be complete. If the Logistics Officer or RSPNCO finds that the defects are due to error in binding or printing, he shall make proper notations on the defective sheet itself.

b. Only the examined ORs shall be issued to the different Regional Finance Service Offices (RFSOs) with the prerequisite of a letter from the Chief, Regional Finance Service Office for the issuance to cover a particular kind of collection only. Unless otherwise specifically authorized, an OR shall be used only for which it is intended. OR shall be issued to bonded officers only in sufficient quantities not to exceed three (3) months' use.

c. Only the C, RFSO or any of the Accountable Officers (Disbursing Officer/Collecting Officer) are authorized to withdraw the OR from the Supply Section. The Liaison PNCOs shall not be allowed to withdraw ORs to be handed over to their respective Chiefs, RFSOs. The Chief, RFSO/Accountable Officer shall personally appear at the office of the Supply Section to sign in the Stock Card and the Requisition Issue Slip (RIS).The Chief, RFSO or his Accountable Officer shall examine carefully each pad. An OR is an accountable form held in trust by the Collecting Officer or other person duly authorized to possess or have custody thereof. He shall be responsible for its safekeeping, the proper and authorized use or application thereof and the reporting of its use and condition; and shall be liable for loss, damage or deterioration occasioned by negligence in the keeping or use thereof. It is prohibited for anybody to bring the ORs to other places except for purposes of bringing the same to their respective offices. Transporting of ORs shall be through fastest and direct means.

d. The different RFSOs shall observe the first-in-first-out rule in the use of ORs. The book or pad with the oldest date of issuance shall be disposed of first over the most recent ORs. aICcHA

e. The Logistics Officer shall submit the photocopies of the following documents to the Audit and Control Division on the succeeding month:

1. Stock Card;

2. Requisition and Issue Slip (RIS) duly received by the Disbursing Officer;

3. Monthly Report of Accountability for Accountable Form (RAAF);and

4. Inspection and Acceptance Report.

f. The Collecting Officer who has custody of the OR shall immediately submit a report of any loss OR to the C, RFSO. The latter shall at once issue a circular or notice of such loss for the information and guidance of all concerned to prevent the possible fraudulent use of such accountable forms. The notice to be issued shall specify the kind, quantity, and inclusive serial numbers of the lost ORs and the place where, and approximate date when the same were lost. Other measures which may prevent the fraudulent use of the lost accountable forms, like the publication of such loss in newspapers of general circulation shall be undertaken by the concerned accountable officer or PNP personnel. Compliance with the foregoing provisions shall be one of the requirements in the request for relief from accountability for the loss of accountable forms. Further, the same process under Sections 98 to 100 of the Government Accounting and Auditing Manual (GAAM) Volume 1 shall be observed when the loss was discovered by Collecting Officer. Compliance with the foregoing provisions shall be one of the requirements in the request for relief from accountability for the loss of accountable forms (COA Cir. 845-233, Aug. 2, 1984).

6. SANCTIONS.Personnel who will be found remiss of their duties and responsibilities shall be charged and held liable in accordance with existing laws, rules and regulations.

7. RESCISSION CLAUSE.All other SOPs, Circulars, Memos and Directives in conflict with this SOP are hereby rescinded.

8. EFFECTIVITY. This SOP shall take effect after 15 days from the filing of a copy hereof at the University of the Philippines Law Center in consonance with Section 4 of Chapter 2, Book VII of Executive Order No. 292, otherwise known as "The Revised Administrative Code of 1987," as amended.

(SGD.) LYNDON G. CUBOSPolice Chief SuperintendentDirector

ATTACHMENT

Stock Card

Requisition and Issue Slip

Report of Accountability for Accountable Forms

Inspection and Acceptance Report