SOP Library

SOP NO: GMO-AO-2K9-02-001

Mission: Stabilization

Area: Grains Marketing (GM)

Activity: Warehousing (GM-WH)

Title: NFA Policy on Non-Grains (Kadiwa) Accountabilities

Date Approved/Issued: 03/11/2009

Date Effective: 03/11/2009

Digest:
 It has been more than two (2) decades since the NFA ceased its operation of
Kadiwa Centers. Todate, however, accountabilities for Kadiwa commodities remain
unsettled causing problems to retiring/resigning accountable officers in securing
their Certificate of Clearance. Aggravating the situation is the unavailability of the
documents that will be used as basis for the liquidation and TOLA computation of
such accountabilities. In the course of time, these documents despite diligent efforts
exerted, can no longer be found.

Accountable Officers who previously handled Kadiwa commodities from 1981 to

1985, both in Kadiwa Centers and Depots, may request to be cleared of their
accountabilities for the period therefrom provided all the following conditions are
satisfied:

1. No shortage pertaining to his/her Kadiwa accountabilities has been set up in

the books;

2. All copies of the primary documents such as Commodity Stock Issues

(CSI)/Commodity Stock Receipts (CSR), Warehouse Commodity
Issues(WCI)/Warehouse Commodity Receipts (WCR), etc., pertaining to the said
accountability can no longer be found despite diligent efforts to locate them;

3. Secondary documents such as Sales Journal, Trial Balance and Schedules are
either not available, or if available, the particular data neccessary for the
liquidation of the accountability cannot be determined; and

4. COA and/or NFA management liquidation/examination reports pertaining to such

accountabilities are also not available.

For this purpose, the concerned accountable officer shall submit a memo-request (Exh.
1) addressed to the NFA Administrator requesting that he/she be cleared from his/her
Kadiwa accountability. The memorandum should be properly endorsed by the
Provincial Manager and the Regional Manager to the Administrator recommending its
approval and should be supported by a Certification (Exh.2) signed by the accountable
officer himself, the Provincial Accountant and the Provincial Manager attesting to the
presence of all the abovementioned conditions.

Accountable officers whose requests are approved by the Administrator shall be

deemed cleared/liquidated of the subject Kadiwa accountabilities and as such may be
issued the necessary Certification from the Internal Audit Department and Certificate of
Clearance from the concerned Field Office Accounting Unit.

This policy shall take effect March 11, 2009.

For implementation.

Date Approved : March 11, 2009.