Republic of the Philippines: , Department of Education REGION X SCHOOLS DIVISION OF MISAMIS ORIENTAL Office of the Schools Division Superintendent 29 DECEMBER 2020 DIVISION MEMORANDUM No AKO +8. 2020 GUIDELINES ON THE SUBMISSION OF REPORT ON PHYSICAL COUNT OF PROPERTY, PLANT AND EQUIPMENT (RPCPPE) AND REPORT ON THE, PHYSICAL COUNT OF INVENTORIES (RPCI) AS AT DECEMBER 31, 2020 TO: PUBLIC SCHOOLS DISTRICT SUPERVISORS SCHOOL HEADS DISTRICT PROPERTY CUSTODIANS SCHOOL PROPERTY CUSTODIANS SCHOOL INVENTORY COMMITTEES ALL OTHERS CONCERNED This Division ‘The Commission on Audit (COA) has constantly cited in several findings and observations on the unreliability of the balance of the Agency's Property, Plant and Equipment accounts due to, among others, non-submission of complete and consolidated RPCPPE and RPCI. In light of this condition, all Public School District Supervisors, School Heads, District Property Custodians, School Property Custodians and School Inventory Committees are strictly enjoined to cause the preparation and submission of RPCPPE and RPCI as at December 31, 2020, using the attached format and its instructions (see Enclosure No. 1 to 4). As applicable, every school shall prepare two (2) reports, viz: a) Those issued/owned by the Department including those donated by local government units, other agencies or private organizations duly covered by appropriate documents (e.g. deed of donation, deed of acceptance, memorandum of agreement); and b) Those provided to our school but owned by local government units or other agencies. Kis sckiress: Del Pilar comer Velez Street, Brgy. 23, Cagayan de Oro City 9000 ) Telephone Nos.; (088) 881-3094 | Text: 0917-8992245 (Globe) ‘Website: www.deped.misor.net | Email: misamis.oriental@deped.gov.phA 4 Republic of the Philippines Department of Education REGION X SCHOOLS DIVISION OF MISAMIS ORIENTAL, RPCPPE shall be used to report on the physical count of property, plant, and equipment by type such as but not limited Land, School Buildings, Office Equipment, Furniture and Fixtures, etc. RPCI shall be used to report on the physical count of inventory items by type such as but not limited to Semi Expendable Properties, Office Supplies, Medical and Dental Laboratory Supplies, etc. ‘The RPCPPE and RPCI required under this memorandum should be submitted on or before January 15, 2021 on the following manner: Hard Copies School Property Custodians shall prepare the RPCPPE and RPCI in four (4) hard copies and shall submit the same to the District Property Custodians for scanning and consolidation. Soft Copies School Property Custodians shall send the RPCPPE and RPCI soft copies in EXCEL format with paging per tab while District Property Custodians shall send the same in SCANNED format with complete signatures in every page to coadepedmisor@gmail.com; misor.supply@deped.gov.ph; and depedmisor.finance@gmail.com. All the property and inventory items reflected in RPCPPE and RPCI must be encoded and/or updated in the Region 10-School Division Inventory System. Failure to submit the physical inventory reports shall be subject to the sanctions and penalties stated in Section 122 of Presidential Decree No. 1445. For strict compliance. j. DELA PENA, PhD, CESO V Division Superintendent Encl, as stated /eepe ‘Address: Del Pilar corner Velez Street, Brey. 29, Cagayan de Oro City 9000, ‘Telephone Nos. (088) 881-3094 | Text: 0917-8992245 (Globe) sped.misor.net | Em: Website: ww. i:misamis.oriental@deped.gov.phENCLOSURE | Append 66 REPORT ON THE PHYSICAL COUNT OF INVENTORIES i) emit Gunectdcsam ier), (Oi Daan,» ___ coh ide ir n_ Dt nant cma cw | Bema [One = or een anetioitin | srinter | tater | ot | Mee | oc ee ee ents ce ee | | a | | ra ay ican cs vel ‘Signanre over Pred Name of Signaare over ised! Siguanure over Pezted ‘Rigas over Printed Name of Feat “Bigatas over Proved Nae of COA oe Stoevcane “Senecche Asay ara oeENCLOSURE 2 REPORT ON THE PHYSICAL COUNT OF INVENTORIES (RPCI) INSTRUCTIONS A. The RPCI is a form used to report the physical count of inventory items by type such as Office Supplies Inventory; Accountable Forms Inventory; Medical, Dental and Laboratory Supplies Inventory; Food Supplies Inventory, etc. which are owned by the agency/entity. it shall be prepared semi-annually by the Inventory Committee and by fund cluster. B. This form shall be accomplished as follows: 1. Type of Inventory Item — inventory account name such as Office Supplies Inventory, Accountable Forms Inventory, Medical, Dental and Laboratory Supplies Inventory, Food ‘Supplies Inventory, etc. As at. ~ date of the report Fund Cluster — fund cluster name/code in accordance with the UACS Name of Accountable Officer — name of the accountable officer or Supply and/or Property Custodian 5. Official Designation — official designation of the accountable officer 6. Entity Name — branch ot office where the accountable officer is assigned 7. Date of Assumption — first day of assumption of the duties and responsibilities as accountable officer 8. Article — type of item or article (e.g., folder, bond paper, ball pen) 9. Description — brief description of the article (e.g, file tag board for legal size, 210 mm x 297 mm (A4) min, of 70 gms, fine point black) 10, Date of Acquisition - date on which a property is acquired 11, Stock Number — assigned stock number by the Supply and/or Property Division/Unit 12, Unit of Measurement — unit of measurement of the property, goods ot supplies ¢.., piece, ream, box, etc. 13. Unit Value — cost per unit 14, Balance per Card — quantity of item/s or article/s appearing in the SLCs 15. On Hand per Count — quantity of item/s or article/s per physical count 16, Shortage/Overage — excess of the quantity and total value of item/s or article/s per SLCs over that of the physical count (Shortage) or vice versa (Overage) 17. Total Cost/Value ~ the total cost of the inventory item (Unit Value x Balance pet BEN Card) 18, Remarks — whereabouts, conditions and other relevant information on the inventories noted during the physical count C. The report shall be reconciled with the SLCs and SCs maintained by the Accounting Division/Unit, and Property and/or Supply Division/Unit, respectively. Any discrepancy shall be verified and/or adjusted accordingly. D. The reports hall be prepared in four (4) copies and certified comect by the Inventory Committee, approved by the Head of Agency or his/her authorized representative, and verified by the COA Auditor. This shall be distributed as follows: Original ~ COA Auditor, through the Accounting Division/Unit Copy 2 ~ Supply and/or Property Division/Unit Copy 3 — ~ Inventory Officer/Committee Copy 4 — — Accounting Division/Unit E. The report shall be submitted to the COA Anditor concerned not tater than July 31 and January 31 of each year for the first and second semesters, respectively.ENCLOSURE 3 REPORT ON THE PHYSICAL COUNT OF PROPERTY, PLANT AND EQUIPMENT (ype of Property, Plant and Equipment) Asat Fund Clute For which _(Nume of Accountable Ofcer\_, (Oficial Designation), _ tity Name is accountable, having evumed such accountability om_(Date of Assunta. | == | eee eee Appendix. 73 cert Cores by Inventory Commute: Approved by: ‘Verified by Signature ove Printed Name ot ‘Signature overPrinfed Signe over Printed Chairman Name of Member Name of Member ‘igatae over Printed Name of end AgenoyEatty o Authorized ‘Sigua over Printed Namo of COA RepreseatatveENCLOSURE 4 A REPORT ON THE PHYSICAL COUNT OF PROPERTY, PLANT AND EQUIPMENT (RPCPPE) INSTRUCTIONS The RPCPPE is the form used to report on the physical count of PPE by type such as land, land improvements, infrastructure, building and other structures, machinery and equipment, ‘transportation equipment, fumiture, fixtures and books, ete. which are owned by the agency. It shall be prepared yearly by fund cluster. ‘This form shall be accomplished as follows: 1, Type of Property, Plant and Equipment ~ PPE account name such as Heavy Equipment, Technical and Scientific Equipment, Motor Vehicle, Office Equipment, Furniture and Fixtures, ete Asat = date of the report Fund Gluster— find cluster name/code in accordance with UACS Name of Accountable Officer — name of the accountable officer Official Designation — official designation of the accountable officer Entity Name ~ ogency or office where the accountable officer is assigned Date of Assumption — first day of assumption of the duties and responsibilities as accountable officer Article —type of item or article (¢g., personal computer, printer, filing cabinet, ete.) Description ~ brief description of the article/item (e.g., Acer monitor for personal computer, Epson for printer, ete.) 10, Date of Acquisition - date on which a property is acquired 11. Property Number — assigned property number by the Supply and/or Property Division/Unit 12. Unit of Measure — unit of measurement of the property, plant and equipment (e.g. piece, set, etc.) 13. Unit Value— cost per quantity unit 14. Quantity-Per Property Card ~ quantity of items or articles appearing in the PC 15. Quantity-Per Physical Count — quantity of items or articles per physical count 16. Shortage/Overage — excess of the quantity and total value of items or articles per PPELC over ‘that of the physical count or vice versa 17. Total Cost/Value — the total cost of the inventory item (Unit Value x Quantity-Per Property Card) 18. Remarks — whereabouts, conditions and other relevant information relative to PPE nowaen ee ‘The report shall be certified correct by the Inventory Committee Chair and Members, approved by the Head of Agency/Entity or his/her Authorized Representative, and verified by the COA Representative. This shall be prepared in four (4) copies distributed as follows: Original — COA Auditor, through the Accounting Division/Unit Copy? — Accounting Division/Unit Copy3 — — Supply and/or Property Division/Unit Copy4 Inventory Officer/Committee It shall be submitted to the Auditor concemed and Accounting Division/Unit not later than January 31 of each year.