Reiteration to Conduct the Annual Physical Inventory of Property Plant and Equipment (PPE) and Submission of the Report of the Physical Count of Property, Plant and Equipment (RPCPPE)
The OCA Circular No. 349-2022 mandates all lower courts in the Philippines to conduct an annual physical inventory of Property Plant and Equipment (PPE) as of December 31 each year and submit a corresponding Report of the Physical Count of Property Plant and Equipment (RPCPPE). This requirement is a reiteration of OCA Circular No. 119-2014, which emphasizes the need for Clerks of Court and other accountable officers to submit their inventory reports within 30 days of receipt of the circular. The RPCPPE must categorize semi-expendable property based on its value and condition, while certain items, such as leased IT equipment, should not be included in the inventory. Executive and Presiding Judges are responsible for supervising compliance, and failure to submit reports on time may result in salary withholding for the accountable officers.
December 19, 2022
OCA CIRCULAR NO. 349-2022
| TO | : | All Executive Judges, Presiding Judges, Clerks of Court, Officers-In-Charge, Librarians and Other Accountable Officers |
| SUBJECT | : | Reiteration to Conduct the Annual Physical Inventory of Property Plant and Equipment (PPE) and Submission of the Report of the Physical Count of Property, Plant and Equipment (RPCPPE) |
This is to reiterate the conduct of the annual physical inventory of Property Plant and Equipment (PPE) by all lower courts and the submission of the corresponding Report of the Physical Count of Property Plant and Equipment (RPCPPE) as of December 31 of each year, as mandated under OCA Circular No. 119-2014, re: Conduct of Physical Inventory and Renewal of Acknowledgement Receipt for Equipment (ARE), dated 11 September 2014 which mandates:
"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 years"
The result of the physical inventory must be reflected in the attached RPCPPE forms (ANNEX "A"), accomplished in triplicate, duly signed by the accountable officers concerned, including their respective Presiding Judges. The RPCPPE for semi-expendable property (property whose unit cost is below P50,000.00) 1 must be separated from the RPCPPE whose unit cost is P50,000.00 and above.
Item 4.8 per Commission on Audit Circular No. 2022-004 dated May 31, 2022, classifies semi-expendable property into two categories:
a.) Low valued items — cost of each item is P5,000; and
b.) High value items — cost of each item is more than P5,000.00 but less than P50,000.00.
Thus, in the remarks column of the RPCPPE (for semi-expendable property), the same should be noted as either low valued item or high valued item, as the case may be. Also, indicate the condition of the property whether serviceable or unserviceable.
Do not include in the inventory the various Information Technology (IT) equipment leased from authorized service provider, donations and other property issued by local government units and non-government agencies where ownership was not transferred to the Court.
All Executive and Presiding Judges shall supervise the implementation of this directive within their respective jurisdictions to insure the accomplishment and prompt submission of the said RPCPPEs to the Property Division, Office of Administrative Services OAS, OCA.
All Clerks of Courts, Officers-In-Charge, Librarians and Accountable Officers including the Maintenance Offices of the Hall of Justice are required to submit their respective RPCPPE on or before the second week of January of every succeeding year.
The RPCPPE may be submitted through email, courier or by electronic email to the attached electronic mail addresses (ANNEX "B").
Failure to submit the Inventory Reports on or before the deadline set under this circular will be a ground for withholding of salary of the accountable officer until the submission of compliance.
For your information and strict compliance.
(SGD.) RAUL B. VILLANUEVACourt Administrator
ANNEX A
Report on the Physical Count of Property, Plant & Equipment (P50,000.00 and above)
ANNEX A-1
Report on the Physical Count of Property, Plant & Equipment (More Than P5,000.00 but Less Than P50,000.00)
ANNEX A-2
Report on the Physical Count of Property, Plant & Equipment (P5,000.00 and below)
ANNEX B
Electronic Email Address
|
NAME |
EMAIL ADDRESS |
ASSIGNED AREA |
|
Deborah G. Norberte |
[email protected] |
Regs. 1 & 4 (RTC, MTC, MCTC, MTCC) |
|
Cheryl B. Nicolas |
[email protected] |
MeTC NCR, Regs. 7 & 8 (RTC, MTC, MCTC, MTCC) |
|
Cynthia B. Cantero |
[email protected] |
RTC NCR, Reg. 12, (RTC, MTC, MCTC, MTCC), SDC, SCC |
|
Marcela T. Marquez |
[email protected] |
Regs. 2, 5 & 9 (RTC, MTC, MCTC, MTCC) |
|
Nannette A. Chua |
[email protected] |
Regs. 6, 10 & 11 (RTC, MTC, MCTC, MTCC) |
|
Eric M. Serito |
[email protected] |
Reg. 3-Bulacan, Nueva Ecija, Aurora (RTC, MTC, MCTC, MTCC) |
|
Marjerie R. Subala |
[email protected] |
Reg. 3-Pampanga, Tarlac, Zambales, Bataan (RTC, MTC, MCTC, MTCC) |
Footnotes
1. COA Circular No. 2022-04 dated May 31, 2022 (Re: Guidelines on the Implementation of Section 23 of the General Provisions of Republic Act (RA) No. 11639 also known as the General Appropriations Act (GAA) for Fiscal Year 2022 relative to the increase of the capitalization threshold from P5,000.00 to P50,000.00.