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iF.F Oepartment of Education
SOOMakati - Records Unit
3eu[Iit ot Or ]Dilippinr
RETEASED
Department of @lurution By : EARL
National Capital Region
Date: 68-2022 Time: 4:30 P.M.
Schools Division Offrce of Makati City
Office of the Schools Division Superintendent REFERENCE NUMBER- 2022.06.172

07 June2022

MEMORAITDUM

GUIDELINES ON THE IITCREASE IN THE CAPITALIZATIOIT

THRESHOLD rROM Pls,OOO.@ TO PSO,OOO.OO

To Assistant Schools Division Superintendent

Chief Education Supervisor, CID and SGOD
Unit/Section Heads
Elementa,ry ald Secondary School Heads/ Principals
School Property Custodians/Administrative O{Iicer II
All Concerned

1. Enclosed herewith is a copy of Commission on Audit Circular No. 2022-004, dated

May 3 1 , 2O22 , re : GuldelLaes orr the IE plenertatior of Sectloa 23 of the Geaeral
Ptovlslons of Republlc Act {RA} No. 11639 also knosn ar tbe General
Approprlatiors Act IGAAf for Fiscal Year lFYl 2U22 rclatlvc to the lncrease ln th,e
capltalizatlon threshold from PIS,OOO.OO to PSO,OOO,OO, contents of which are
self-explanatory for reference and strict compliance.

2. In 4.2 ofthe COA Circular, it states that: "The increase in the capitalization threshold
from P15,000.00 to P50,000.00 sha,ll be considered as a change in accounting policy
and sha,ll be applied retrospectively It t tr,dns that the tout capitallza$on
threshold o-f PSO,AOO.OO shall be applTed Ior oll tsnqibb itctns purchased in
calendar aear lCll 2Oil12 ontoards antd in thc orior aear{. In view of this, it is
required that all data from old templates be transferred to new and updated forms.

3. Emphasis is given to the attached Annex A of the abovementioned Circular containing

new and updated forms and templates:

a. Annex A.1 Semi-expendable Propert-v Card (SPC)

b. Annex A.2 Semi-expendable Property Ledger Card (SPLC)
c. Annex A.3 Inventory Custodian Slip (lCS)
d. Annex A.4 Registry of Semi-expendable Property Issued (RegSPi)
e. Annex A.5 InYentory Transfer Report (lTRi
f. Annex A.6 Receipt of Returned Semi-expendable Property (RRSP)
g. Annex A.7 Report of Semi-expendable Property Issued (RSPI)
h. Annex A.8 Report on the Physical Count of Semi-expendable
Property (RPCSP)

@ Gov. Noble, Guadalupe Nuevo, Makaticity

Q (02) 8s82-s861; (02) 8882-s862
O makati.city@deped.gov.ph Q www.depedmakati.ph
 i. Annex A.9 Report of Lost, Stolen, Damaged or Destroyed Semi-
expendable Property (RLSDDSP)
j. Annex A.1O Inventory and Inspection Report of Unserviceable
Semi-expendable Property 0IRUSP)

4. In addition, emphasis is also given to Annex B of the abovementioned Circular which

provides the different procedures:

Procedures in the Receipt, Inspection, Acceptance and Recording of Deliveries

of Semi-expendable Property
, Procedures in the Requisition and Issue of Semi-expendable Property
II I. Procedures in the Transfer, Retum, Re-issue ald Disposal of Serni-sxpendable
Property

5. The Circular shall ta-l(e effect 15 days after its publication in a newspaper of general
circulation.

6- Immediate and wide dissemination of this Memorandum is desired

RITA cEso
Schools Su