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REGION X - NORTHERN MINDANA0
SCHOOLS DIVISION OF OZAMIZ CITY

April 28, 2023

DIVISION MEMORANDUM
no. Jfl , a. 2o23

pHyslcAL "vBHTORy PLAN (pmi FOR sEm-HmDiDABLE EQulpMENT A]]D

PRORERTT, mANT AND EQumlENT (pin)
TO : Assistant schools Ihivision superintendent
Chief Education Supervisors (CID and SGOD)
Public Elementary and Secondary School Heads (Non-IUS)
School Property Custodians
Concerned Personnel
This Division

1. In view of COA Circular No. 06, s. 2020, "Gt#dezines and Procedures ].n the
conduct Of Phaysical Court Of Property, Plcm± and Equipneut (PPE), Recograticm Of
PPE Iteras Found at Slc[fion, and Disposition fior Now-B]cisting/ Missing PPE Items,
for the Onemne aecmsing Of PPE Accoum Balances Of Gouerrmeut Agencies?,
this Office hereby transmit the Physical Inventory Plan (PIP) for Semi-
Expendable Equipment and Property, Plant and Equipment (PPEs) for the
conduct of a Physical Inventory taking within the Department from /Wog qL to
A"gn`t +, aDla .

2. All concerned personnel are enjoined to prepare the necesary supporting

documents relative to the implementation of this Inventory Plan and present
the same on the date stipulated in Annex A.

3. This memorandum has explicitly amended Memorandum # 116 series of 2023.

4. For strict compliance.

OIC- Office of the Schools Division Superintendent

Enclosure: As Stated
Reference: As Stated
To be indicated in the perpetual index in the ff. subjects:
Equipment, Plant, Property and Poficy.

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Address: lBJT Compound, Carangan, Ozamiz City
Telephone No: (088) 545-09-88 Our LEARNERS.. The Diamonds Of the Fortress.
Telefax: (088) 545-09-90 ASENSO OZAMIZ!
Emajl Address: depedlmiz@gmail.com
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REGION x - NORTHERN MnlDAr`iAo
SCHOOLS DIVISION OF OZAME CITY

JrmEX A

pllys[cAL invENTORy plan (plp) FOR SEMI-ExpENDABLE EQulpRENT AND

pROpERTv, mHT AND EQUDnnNT (ppEi

Pursuant to Commission on Adult (COA) Circular 2020-006 dated 31 January

2020, this plan is hereby prepared to ensure the efficient conduct of Physical
I. Inventory Taking for purposes of Recognition of all PPEs found at the station and
Disposition of Non-existing/ Missing PPE items, for the One-Time Cleansing of PPE
Account Balances at the Department of Education (DepEd) Central Office.

Preliminary Activities
b. The Inventory Committee, thru the Supply Office, must undertake the following
Preliminary Activities :
Initiate coordination meetings with the Accounting Unit, SGOD, CID, and the
lnternal Audit Service (IAS) in sorting out issues on record discrepancy.
Provision of Property Tag desigri in conformity with the data requirements indicated
in the Circular for approval of Inventory Committee.

pROpEf`Ty NuroER 2o22-5o-3o-ooolro3

^SS€T Cli^Sslf CATIO` lcT EQulpMENT

iTEmiBR^ND.a^ooEi Laptop, DELL
SERqu I.UWBER 56JSPG3)
ACouls. T XIN COST 60,600.80
ACQulsITICINDATE 22-Jan-2022
pE RsO^ ceco.` T ABi E BRENDA 0` ACIERTO
tyAI`DATici`S{G`A1.i`E

Property Tag for Property, Plant and Equipment (PPE) - items amounting to
P50,000.00 and above.and less than Php 50,000.00

C. Procurement of needed equipment and materials (i.e bar code printer, bar code
scanner and stickers) to be used in property taggivg and inventory taking.

d. Preparation of necessary report needed in the reconciliation period with the Accounting
Division, to wit:

Address: lBJT Compound, Carangan, Ozamiz City

Telephone No: (088) 545JO9-88 C^r rty:: t`FZ~TST:.R€3.. The Di a mci n d s of the Fortress.
Te]efax: (088) 545un90 ASENSO OZAIvllz!
Email Address: depedlmiz@gmail.com
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REGION x - NORTHERN MINDAr`IAo
.. SCHOOLS DI\/ISIOM OF OZAIIIE CITY
d.1 Fhoperty Cards
d.2 Stock Cards
d.3 Latest Report for Physical Count of Property Plant and Equipment (RCPPE)/Asset
Registry

d.4 Hard Copy and soft copy of data list of Inventory and Inspection Report of
Unserviceable Properties qlRUP) to verify items that have already been disposed
of.

d.5 Copy and soft copy of data list of items transferred to various Schools thru Property
Transfer Report (PTR).
d.6 Segregation of Property Acknowledgrent Receipt (PAR) per employee.
d.7 Preparation of initial list of items for disposal.
d.8 Printing of List per Employee Accountability (LPEA).
d.9 Printing of properties per Office

1. Reconciliation process

The Accounting Division must undertake updating of its records of

acquisition/disposal/transfer of PPE's in the PPEs in the PPE Ledger Cards (PPELCs). The
updated PPELCs of Accounting must be cross-validated with the RPCPPE of AMD.

a. List of PPE Items which are recorded in the PPELCs but NOT included in the RPCPPE
/ Asset Registry / Physical Inventory Report.
b. PPE items which are included in the RPCPPE but NOT recorded in the ppELCs.

After the completion of reconciliation between the Supply Unit and the Accounting Unit,
the following reports are required to be submitted to the Inventory Committee as the Inventory
Working Paper and as basis for inventory taking activities taking into consideration the
capitalization threshold of P15,000. 00.

n Desigmtion of Physical lnvefitory Team

The Inventory Committee may designate personnel from other offices in addition to the
AMD and Accounting Division to undertake the "Hard Task" of Physical Counting for check
and balance. The number of personnel to undertake the Physical Inventory Taking shall
depend on the magnitude/scope of wol.k.

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Address: lBJT Compound, Carangan, Ozamiz City
Telephone No: (088) 545-09-88 Our LEARNERS.. The Diamonds Of the Fortress.
Telefax: (088) 545-09-90 ASENSO OZAMIZ!
Email Address: depedlmiz@gmail.com
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REGION x - NORTHIIRN MINDAr`IAO
SCHOOLS DIVISION 0F 0ZAMIZ CITY

ROLES RESPONSIBILITIES
Checker and Counters in checking the existence of PPE 50k and
|above item) and Semi-expendable
(at least 2 persons including the uipment/ F\imiture (Less than 50k) , items NOT
Office Property Custodian) eluded in the Inventory Working Paper and the
Supply Persomel
1. VICTORI0 C. MARIGOMEN,

2. LOUIEJ. MORENO 1:: ]#e::£°ndg:::¥ion

([§ :§£¥eera:]eeeded
|6. Not used since purchase

ems not included in the said working paper shall be

isted and considered "Found at Station" using the
i:nventory Count Form (ICF) provided by the COA.
esponsible in the verification of Accountable Officer

i°arp9rea:i::aritemperofflceusmgtheworkmg

e Address: lBJT Compound, Carangan, Ozamiz City

Telephone No: (088) 54S-09-88
Telefax: (088) 545-09-90
Email Address: depedlmiz@gmail.com
Our LEARNERS.. The Diamonds Of the Fortress.
ASENS0 0ZAMIZ!
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REGION X - NORTHERN MINDANAO
SCHOOLS DI\/ISION OF OZAMIZ CITY

Confirm all accountabilities based on Inventory Worhin

Paper must be reported to AMD for preparation of renew
of PAR. New PAR will be prepared in case there is
change of Accountable Officer.
rK temporary tags - yeuow cartolina marker for PPE an
green cartolina marker for Semi-Exoendable EauiDment.
ssign sequence number to all items with tempor
tags- as guide for the "Taggers" to follow in laying the fin
Property Tag of the items. Yellow tag for PPE and Gree
• . . ^ ,, -. .-. . . . --. .I. -.
Submit report per office per item to AMD for th
oreoaration and orinting of FTODertv Tags /Stickers`
a88ers
(at least 2 persons including the Responsible for laying the final tag based on the repo
Office Property Custodian) submitted by the Counter and Checkers and prepare
Property Tags (Stickers) by AMD Support personnel
Supply Office- LOUIE J. MORENO

dmin- Susith L. Luna

alidator Countercheck the Inventory Working Paper based on the
umber of PPEs, semi-expendable equipment, and thos
ccounting Division around at station" as declared by the Counter an
1. RALPH BERNARD Checkers including the color code of equipment based on
BAENDRA each category.
SGOD
MD Personnel Support Staff
I. ENGR. PAUL ERIC
r.ATTTT.nNrT (at least 2 personnel)
su|iply once personnel Responsible for the orientation of designated Invento
earn for various category and classirications of PPE an
1. VICTORIO C. MARIGOMEN, semi-expendable items.
R. Responsible for the preparation and printing on lnvento
2. LOUIEJ. MORENOITNESS:RepresentativefromCommission orking Paper per Office that will be used by th
Checkers and Counters in verifving the existence.
Responsible for printing FToperty Tags per equipment pe
category per office based on the submitted list fro
Responsible for cross-checking copies of PAR and ICS fo
all items NOT found during the Inventorv Taking:
Responsible for cross-checking copies of PAR and ICS fo
all items NOT found during the lnventorv Taking
Preparation of new/renewal of PAR and ICS
Facilitate sigriing of PAR and ICS
Responsible for updating of Property Card and Stoc
Card Responsible for the preparation of Report of PPE an
on Audit (COA) Phvsical Count nf Tnventoiies /RPCT`
Responsible for providing the Inventory Committee wi
the list of items for derecognition

Address: lBJT Compound, Carangan, Ozamiz City

Telephone No: (088) 545-09-88 Our ELEAF&RIEFf8\€a., The ®iovm®nds Of the Forire5s.
Telefax: (088) 545-09-90 A§Eri53®Ozj£|qMiz!

Email Address: depedlmiz@gmail.com

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REGION X - NORTHERN MINDANA0
SCHOOLS DIVISION OF OZAMIZ CITY

Ill. Physical Inventory Taking

The flow/movement of the personnel designated to do the "Hard Task" must

be coordinated and orgarrized for efficient and smooth conduct of the activity.

1. The Supply Office Support Staff will provide the Inventory Working Paper to
Inventory Committee. The approved Working Paper shall be forwarded to the
Inventory Te-.
2. Prior to the stan of physical inventory, an orientation will be facilitated by Supply
Office on various classifications of PPEs and other issues that may arise during
the Inventory Taking.
3. Assigned Checkers and Counters will take the 1 st step on the actual undertaking,
fonowed by Taggers and Validators taking the last step.
4. All items considered as "Found at the Station" will be appraised and shall be
submitted to the Accounting Division for recognition as fixed asset if appraised
value is P15,OOO.00 above. A PAR will be issued accordindy to the Accountable
Officer. Otherwise, an ICS will be issued to monitor the accountability.
5. The inventory taking is expected to be finished in four (4) months, hence, all
members will be reheved form their duties as indicated in section 5.3 of the COA
Circular.
6. Items not found during the conduct of Physical Inventory Taking BUT was
included in the inventory Working Paper" will be checked based on PAR and ICS
on ffle.
7. All missing items without proof of accountability (including legacy data of the
Accounting mvision) shall be submitted to the Inventory Committee for
endorsement to COA for derecognition.

Address: lBJT Compound, Carangan, Ozamiz City

Telephone No: (088) 545-09-88 Our lEALR"ERS.. The Diamonds Of the Fortress.
Telefax: (088) 545-09-90 ASENSO 0ZAMIZ!
Email Address: depedlmiz@gmail.com
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REGION X - NORTHERN MINDANA0
SCHOOLS DIVISION OF OZAMIZ CITY
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Address: lBJT Compound, Carangan, Ozamiz City

Telephone No: (088) 545-09-88 Our LEARNERS.. The Diamonds of the Fortress.
Telefax: (088) 545-09-90 ASENSO OZAMIZ!
Email Address: depedlmiz@gmail.com
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REGloN x - NORTIIImN MINDANAo
SCHOOLS DIVISION OF OZAMIZ CITY

Schedule for Physical Inventory Taking

To ensure the smooth undertaking of Physical Inventory without delay as far
as the number of days indicated in COA Circular 2020-006, strict observance of the
recommended schedule must be properly followed. The approach of Physical
Inventory Taking shall be on per building at DepEd Central Office.

SCHEDULES 0F INVENTORY Timeline

1 DIVISION OFFICE May 9, 2023 to May 11, 2023

2 Conduct of Schools Inventory

District 1 May 12, 2023 to May 19, 2023
District 2 May 22, 2023 to May 26, 2023May29,2023toJune2,2023June5,2023toJune9,2023June13,2023toJune20,2023
District 3
District 4
District 5
District 6 June 21, 2023 to June 28, 2023June30,2023toJuly11,2023
District 7
District 8 July 12, 2023 to July 19, 2023July20,2023toJuly26,2023
District 9
District 10 July 27, 2023 to August 4, 2023

Address: IBJT Compound, Carangan, Ozamiz City

Telephone No: (088) 545-09-88 Our LEB\RNIERS.. The Diamonds Of the F®rtress.
Telefax: (088) 545-09-90 ASENS® ©ZAMiz!

Email Address: depecllmiz@gmall.com