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Property Issuance FAQs

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Property Issuance FAQs

Post by Scanner on Wed Sep 01, 2010 5:12 pm

Are casual and job order employees allowed to handle government properties through the issuance of Acknowledgment Receipt of Equipments (ARE) ? I need the answer ASAP Please..!
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Re: Property Issuance FAQs

Post by engrjhez® on Wed Sep 01, 2010 6:20 pm

Scanner wrote:Are casual and job order employees allowed to handle government properties through the issuance of Acknowledgment Receipt of Equipments (ARE) ? I need the answer ASAP Please..!

Only plantilla personnel can be assigned Memorandum Receipts (MRs) and/or Acknowledgment Receipt of Equipment (AREs). Smile
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Re: Property Issuance FAQs

Post by sunriser431 on Wed Sep 01, 2010 8:51 pm

Scanner wrote:Are casual and job order employees allowed to handle government properties through the issuance of Acknowledgment Receipt of Equipments (ARE) ? I need the answer ASAP Please..!
excerpt from GAAM.
Section 492. Issues of equipment to officers and employees. - Equipment issued by the property officer for official use of officials and employees shall be covered by Memorandum Receipt for Equipment (MR). xxxx

To simplify, on regular plantilla personnel of any government agency will be covered by MRs for now its AREs. bounce


Last edited by sunriser431 on Wed Sep 01, 2010 10:16 pm; edited 1 time in total
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Re: Property Issuance FAQs

Post by jcolas on Wed Sep 01, 2010 9:45 pm

Are casual and job order employees allowed to handle government properties through the issuance of Acknowledgment Receipt of Equipments (ARE) ? I need the answer ASAP Please..!

The rationale why casual and job order employees are not issued government properties is, first of all, the nature of their appointment. They do not have what we call "tenure of office", as such, they can be removed anytime. On this premise, it would be unthinkable for you to issue them government properties.
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Re: Property Issuance FAQs

Post by sunriser431 on Wed Sep 01, 2010 10:09 pm

For Purpose of discussion (not related to procurement)
Since most forum members are government employees, I would like to solicit your opinion regarding the issuance of MRs/AREs to accountable officers and employees.
Section 492 of GAAM, provides for as guide, however there are issues that needs clarification, hopefully forum members can share their knowledge on the subject.
example 1. Equipment that is "physically attached" to buildings accordingly not subject to MRs/AREs. Please comment or share opinion.
example 2. Equipment that is "Fixed" meaning stationary not capable of being physically moved, accordingly not subject to MRs/AREs. Please comment.
example 3. If the equipment in question is used by more than one person.
But after careful research and opinions from former colleagues, they share different views on the subject, but for me someone must be immediately held accountable for those government equipment, otherwise the principle on internal control system will now be in questioned.
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Re: Property Issuance FAQs

Post by Scanner on Thu Sep 02, 2010 10:51 am

EXCERPTS FROM COA CIRCULAR 92-386 :

Section 142:Primary and Secondary Accountability for supplies and Properties- Every head or Department or office of a local government unit shall be primarily accountable for all supplies or properties assigned or issued to his department or office. The person or persons entrusted with the possession or custody of supplies or properties under the primary accountability of the head of a department or office shall be immediately accountable to said officer.xxx"

Section 145: Responsibility and Duty of Person Immediately Accountable- The person in actual physical possession of or "entrusted with the custody or control of supplies or properties shall be responsible for the proper use and care thereof of the same and shall exercise due diligence in the utilization and safekeeping thereof.. xxxx"

Section 149 : Measure of Liability of Person Accountable for supplies and properties- The Person in actual possession of or " having custody or control of supplies or properties is immediately accountable thereof and shall be liable for its money value in case of illegal, improper or unauthorized use or misapplication thereof by himself or any other person for whose act he may be responsible.xxxx"

- I hope this reference I am qouting here addresses your concerns regarding your examples cited in your post.. if there is any updates on the above Circular I am referring, please- to all forum member- inform me.. THANKS
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Re: Property Issuance FAQs

Post by msm326 on Thu Sep 02, 2010 12:05 pm

Let us also look into the reality that some of our Casuals and JOs have been using government office equipment due to the job description that they are actually doing ...in our case then the liability is still in the department head concerned
msm326 Very Happy
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Re: Property Issuance FAQs

Post by sunriser431 on Thu Sep 02, 2010 3:09 pm

Scanner wrote:EXCERPTS FROM COA CIRCULAR 92-386 :

Section 142:Primary and Secondary Accountability for supplies and Properties- Every head or Department or office of a local government unit shall be primarily accountable for all supplies or properties assigned or issued to his department or office. The person or persons entrusted with the possession or custody of supplies or properties under the primary accountability of the head of a department or office shall be immediately accountable to said officer.xxx"

Section 145: Responsibility and Duty of Person Immediately Accountable- The person in actual physical possession of or "entrusted with the custody or control of supplies or properties shall be responsible for the proper use and care thereof of the same and shall exercise due diligence in the utilization and safekeeping thereof.. xxxx"

Section 149 : Measure of Liability of Person Accountable for supplies and properties- The Person in actual possession of or " having custody or control of supplies or properties is immediately accountable thereof and shall be liable for its money value in case of illegal, improper or unauthorized use or misapplication thereof by himself or any other person for whose act he may be responsible.xxxx"

- I hope this reference I am qouting here addresses your concerns regarding your examples cited in your post.. if there is any updates on the above Circular I am referring, please- to all forum member- inform me.. THANKS
COA CIRCULAR NO. 92-386 October 20, 1992, Prescribing Rules and Regulations on Supply and Property Management in the Local Governments. How about us GOCCs?
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Re: Property Issuance FAQs

Post by jopriz on Thu Apr 14, 2011 1:11 pm

sunriser431 wrote:
Scanner wrote:EXCERPTS FROM COA CIRCULAR 92-386 :

Section 142:Primary and Secondary Accountability for supplies and Properties- Every head or Department or office of a local government unit shall be primarily accountable for all supplies or properties assigned or issued to his department or office. The person or persons entrusted with the possession or custody of supplies or properties under the primary accountability of the head of a department or office shall be immediately accountable to said officer.xxx"

Section 145: Responsibility and Duty of Person Immediately Accountable- The person in actual physical possession of or "entrusted with the custody or control of supplies or properties shall be responsible for the proper use and care thereof of the same and shall exercise due diligence in the utilization and safekeeping thereof.. xxxx"

Section 149 : Measure of Liability of Person Accountable for supplies and properties- The Person in actual possession of or " having custody or control of supplies or properties is immediately accountable thereof and shall be liable for its money value in case of illegal, improper or unauthorized use or misapplication thereof by himself or any other person for whose act he may be responsible.xxxx"

- I hope this reference I am qouting here addresses your concerns regarding your examples cited in your post.. if there is any updates on the above Circular I am referring, please- to all forum member- inform me.. THANKS
COA CIRCULAR NO. 92-386 October 20, 1992, Prescribing Rules and Regulations on Supply and Property Management in the Local Governments. How about us GOCCs?

UP for this. I would also like to know, how for GOCC? Does this COA Circular 92-386 still apply? Can someone send me a link on COA Circular 92-386. I can't find the whole circular on their website.

Thanks!

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Re: Property Issuance FAQs

Post by marksolomon on Wed May 30, 2012 4:03 pm

can i ask if there's a legal basis for numbering of ARE..like PO, PR, RIS..sample (ARE-2012-06-0291)

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Re: Property Issuance FAQs

Post by sunriser431 on Wed May 30, 2012 10:17 pm

marksolomon wrote:can i ask if there's a legal basis for numbering of ARE..like PO, PR, RIS..sample (ARE-2012-06-0291)
It provided for in the NGAS manual. bounce
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Re: Property Issuance FAQs

Post by regina avelino on Thu May 31, 2012 9:42 am

Good morning to all forum members. My thought of the matter. ARE, which we also call Memorandum Receipt or Property Acknowledgment Receipt can be monitored in two different ways. The number series, which should be filled up in sequential order (either manually or pre-printed) is used to determine the completeness of the the issued documents. For example, if for the month of May, we issued properties to 10 employees of the company. The series number of the ARE should be numbered say ARE-2012-5-001, ARE-2012-5-002,.......... ARE-2012-5-010. The number system is an internal control procedure for the completeness of documents. However, ARE should be filed aphabetically by property receipients for ready reference after use. Its main purpose is that when an employee resigns and the employee will undergo property clearances, the property officer will just pull off the folder containing all his/her property accountability and determine whether all properties issued to him are still present or missing.

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Re: Property Issuance FAQs

Post by marksolomon on Fri Jul 20, 2012 12:49 pm

regina avelino wrote:Good morning to all forum members. My thought of the matter. ARE, which we also call Memorandum Receipt or Property Acknowledgment Receipt can be monitored in two different ways. The number series, which should be filled up in sequential order (either manually or pre-printed) is used to determine the completeness of the the issued documents. For example, if for the month of May, we issued properties to 10 employees of the company. The series number of the ARE should be numbered say ARE-2012-5-001, ARE-2012-5-002,.......... ARE-2012-5-010. The number system is an internal control procedure for the completeness of documents. However, ARE should be filed aphabetically by property receipients for ready reference after use. Its main purpose is that when an employee resigns and the employee will undergo property clearances, the property officer will just pull off the folder containing all his/her property accountability and determine whether all properties issued to him are still present or missing.

same with the property number right?

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Re: Property Issuance FAQs

Post by marksolomon on Fri Jul 20, 2012 12:51 pm

re: is there any provision na kahit di na iimplement ang PIS.. ARE or PAR nalang ang kelangan? PIS is for office or department db?

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Re: Property Issuance FAQs

Post by regina avelino on Mon Jul 23, 2012 9:54 am

what does PIS mean? Very Happy

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Re: Property Issuance FAQs

Post by engrjhez® on Mon Jul 23, 2012 10:05 am

regina avelino wrote:what does PIS mean? Very Happy

Property Inventory System? Rolling Eyes
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Re: Property Issuance FAQs

Post by marksolomon on Tue Jul 24, 2012 9:29 am

engrjhez® wrote:
regina avelino wrote:what does PIS mean? Very Happy

Property Inventory System? Rolling Eyes


Property Issue Slip po

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Re: Property Issuance FAQs

Post by regina avelino on Tue Jul 24, 2012 10:00 am

marksolomon wrote:
regina avelino wrote:Good morning to all forum members. My thought of the matter. ARE, which we also call Memorandum Receipt or Property Acknowledgment Receipt can be monitored in two different ways. The number series, which should be filled up in sequential order (either manually or pre-printed) is used to determine the completeness of the the issued documents. For example, if for the month of May, we issued properties to 10 employees of the company. The series number of the ARE should be numbered say ARE-2012-5-001, ARE-2012-5-002,.......... ARE-2012-5-010. The number system is an internal control procedure for the completeness of documents. However, ARE should be filed aphabetically by property receipients for ready reference after use. Its main purpose is that when an employee resigns and the employee will undergo property clearances, the property officer will just pull off the folder containing all his/her property accountability and determine whether all properties issued to him are still present or missing.

same with the property number right?

All equipment before issuance must have property number which should be written in the property sticker and attached to the property itself before its release to the end-user for better control. It does not necessary require that the property number is sequentially numbered such as in the case I stated for Property Acknowledgment Receipt. In our company with make it a point that we provide a unique number to indicate a group of property.

All items are group in the our accounting records as Equipment, office furniture, transportation equipment, maintenance equipment, etc. Our transportation equipment are assigned with number 100. If our company procured nissan 4-wheel drive vehicle last january 2012, our Property Officer will assigned property number to this vehicle as 2012-01-100-007, which is the year (2012), the month (01), the group code (100) and the unique property code (007). If we have 10 transportation equipment then the last property number would be 2012-01-100-010. On the other hand, office tables will fall under office furniture with a group code of 200, heavy duty driller will fall under maintenance equipment with a group code of 300, etc, etc etc.

hope i got your query right.

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Re: Property Issuance FAQs

Post by regina avelino on Tue Jul 24, 2012 10:14 am

marksolomon wrote:re: is there any provision na kahit di na iimplement ang PIS.. ARE or PAR nalang ang kelangan? PIS is for office or department db?

There is no need for Property Issue Slip which I believe is just a internal document of your company. Such PIS is nowhere to be found in COA reference materials. ARE or PAR is by itself an issuance document for the issuance of non-expandable property such as equipment, etc which is specifically stated under Section 492 of GAAM. This is also the same rule under Property and Supply Management System by COA. My suggestion is that ARE/PAR is enough when you issue non-expandable property.
Good morning po.

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Re: Property Issuance FAQs

Post by marksolomon on Tue Jul 24, 2012 10:37 am

regina avelino wrote:
marksolomon wrote:re: is there any provision na kahit di na iimplement ang PIS.. ARE or PAR nalang ang kelangan? PIS is for office or department db?

There is no need for Property Issue Slip which I believe is just a internal document of your company. Such PIS is nowhere to be found in COA reference materials. ARE or PAR is by itself an issuance document for the issuance of non-expandable property such as equipment, etc which is specifically stated under Section 492 of GAAM. This is also the same rule under Property and Supply Management System by COA. My suggestion is that ARE/PAR is enough when you issue non-expandable property.
Good morning po.

Thanks ma'am..anyway pede po ba akong makahingi ng link ng section 492 ng GAAM di ko masearch eh..tnx po..or kahit ung statement lang nung section na yun..thanks in advance

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Re: Property Issuance FAQs

Post by regina avelino on Tue Jul 24, 2012 11:02 am

Under Sec. 492, GAAM Volume 1, Equipment issued by the property officer for official use of officials and employees shall be covered by ARE, which shall be renewed every January of the third year after issue.

Under Property and Supply Management System - Acknowledgment Receipt for Equipment, This is used for semi-expendable property carried in the equipment account when issued for official use of officials and employees other than the regular property officer.

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Re: Property Issuance FAQs

Post by marksolomon on Tue Jul 24, 2012 4:17 pm

again thanks Ma'am..

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Re: Property Issuance FAQs

Post by iamcris on Wed Jul 25, 2012 12:38 am

Hi! Where can I find the one you call GAAM? is it available online?

thanks!

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Re: Property Issuance FAQs

Post by regina avelino on Wed Jul 25, 2012 9:32 am

GAAM is not available online. if you are in government, you may want to check with your accounting office or directly with the resident auditor of the Commission on Audit. If still not available you may want to procure directly at Commission on Audit Regional/Head offices nearest your office.

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Re: Property Issuance FAQs

Post by sunriser431 on Fri Aug 10, 2012 12:30 am

marksolomon wrote:
engrjhez® wrote:
regina avelino wrote:what does PIS mean? Very Happy

Property Inventory System? Rolling Eyes


Property Issue Slip po
For us GOCCs the form is called ICS.(Inventory Control Slip) For property value less than the amount of P 10,000.00 per item. bounce
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