SOP No: GS-PD13

SOP Library

SOP NO: GS-PD13 (List of Exhibits/Attachments)

Mission: Finance and Administration

Area: General Services (GS)

Activity: Purchasing/Inspection and Fixed Asset Disposition (GS-PD)

Title: Revised SOP on Fixed Asset Inventory Monitoring and Control System (Superseded by GS-PD19

Date Approved/Issued: 04/28/1997

Date Effective: 05/01/1997

Digest:

I. TERMS OF REFERENCE

A. Rationale

B. Objective

C. Scope

D. Basis

II. IMPLEMENTING GUIDELINES

General

1. Fixed assets shall be properly valued. The acquisition cost and other expenditures incurred in connection with the acquisition of fixed assets shall be capitalized.

2. Expenditures incurred to increase the usefulness and/or prolong the economic life of a fixed asset shall be capitalized to form part of its cost.

3. Department for Accounting Services (DAS) and all field accounting units shall strictly adhere to the SOP on depreciation accounting and supplemental guidelines regarding fixed asset depreciation to maintain an accurate book value of fixed assets.

4. Disposition of unserviceable fixed assets shall be done faithfully following the provisions of the SOP on the Disposal of Unserviceable Fixed Assets and Materials (Junk Properties).

5. The Property, Monitoring and Maintenance Section (PMMS)-Property and Supply Management Division (PSMD) of the General Services Department (GSD)/Property Units of the field offices shall be responsible in monitoring all movements of fixed assets.

6. The heads of office shall be held primarily responsible for the management, expending, or utilization of the NFA's fixed assets in accordance with the existing policies and regulations, and safeguarding against loss or wastage through illegal or improper disposition.

7. Primarily acccountability is vested upon the accountable officer to whom the fixed asset is issued.

Specific

Classification

1.1 Long-term properties with a life expectancy of more than one year (1 year) and with a value of P1,500 and above shall be regarded as fixed assets.

1.2 Fixed assets shall have three (3) major classifications:

1.2.1 Land and Land improvements - consist of land, and its improvements

which are more or less permanent and capital in nature including property rights and interest;

1.2.2 Building and Structures - consists of building and structures which are more or less permanent and capital in nature; and

1.2.3 Furniture, fixtures, equipment, work animals and books with a value of P1,500 and above, more or less capital in nature, and which when used do not suffer any material or substantial change or alteration in six or form shall be classified as fixed assets.

The amendment on the classification of fixed assets shall only apply to newly acquired assets from date of effectivity of COA Circular dated January 3, 1986 and shall not affect those assets purchased/recorded prior to this date.

1.3 To ensure uniform classification and treatment, only items listed in Annex A shall be considered as fixed assets.

Items not included in the listings must be referred to GSD-PMMS for proper coding and classification.

Valuation

2.1 The acquisition cost of fixed assets with the following modes of procurement shall be determined as follows:

2.1.1 Outright purchase - net price paid for the item;

2.1.2 Exchange for another fixed asset - fair market value of the asset received and the difference, if any, shall be charged to miscellaneous income or loss ;

2.1.3 Trade-in for another fixed asset - fair market value of the asset traded-in plus additional cash paid.

2.1.4 Furniture and Fixtures and other assets newly fabricated/constructed by NFA - direct costs of materials and labor as well as indirect costs on overhead specifically identifiable or traceable to the fabrication/construction.

2.1.5 Furniture and Fixtures and other assets fabricated/constructed by NFA out of old units-acquisition cost of old unit plus labor and materials costs.

2.1.6 Grants and Donations Received - fair market value of the asset received or the value as stated in the Deed of Donation. Foreign grants and donations shall be recorded at their peso value using the conversion rate on the date of receipt.

2.2 Expenditures incurred in connection with the acquisition of fixed assets shall be capitalized to form part of its cost as follows:

2.2.1

Land

a. Cost of demolition, cleaning and/or grading;

b. Relocation or reconstruction of property belonging to others in order to acquire possession; and

c. Other costs directly attributable to its acquisition and to conditioning the land for use.

2.2.2

Buildings

a. Expenditures for service equipment and fixtures made a permanent part of the structure; and

b. Payment for building permits, direct cost of construction and overhead directly applicable to construction if the building is constructed by administration or the total amount paid to the builder if the construction was awarded to a contractor.

2.2.3

Machinery and Equipment

a. Cost of installation; freight and insurance costs borne by NFA to bring the property to its site of use; and

b. Materials and other costs incurred directly attributable to placing the equipment ready for use.

2.3 Cost incurred after acquisition to prolong the life and/or improve the productivity/efficiency of a fixed asset shall be capitalized provided:

2.3.1 The expenses resulted from the purchase of major parts or accessories/implements, and

2.3.2 The amount spent is P1,500 and above and extends the life of the asset. (This provision does not necessarily mean that expenditures incurred amount to P1,500 and above will automatically be capitalized, instead it emphasizes that purchase of major parts of fixed asset costing less than P1,500 need not be capitalized).

2.3.3 The Technical Inspection Unit (TIU), IAS/Supply Officer (Field Office) shall make the recommendation in the work order/job order for capitalizable expenditures.

2.4 Cash outlay incurred which do not satisfy the above conditions (item 2.3) shall be treated as revenue expenditures and shall not effect the cost of the fixed asset.

2.5 Appraisal teams shall be created to facilitate the valuation of fixed assets with unestablished values. The teams shall be composed of the following:

2.5.1

Central Office

Team Leader : Department Manager, GSD

Members : TSD Representative

TRDD Representative

Chief, PSMD, GSD

Chief, Gen. Acctg., DAS

Chief, TIU, IAS

Observer : COA Representative

2.5.2

Regional Office

Team Leader : Asst. Regional Manager

Member : Regional Adm. Officer

Regional Engineer

Regional SQAO

Regional Accountant

Observer : COA Representative

2.5.3

Provincial Office

Team Leader : Provincial Manager

Members : Provincial Adm. Officer

Sr. MPO/Plant Engineer

Provincial SQAO

Provincial Accountant

Observer : COA Representative

Documentation

All fixed asset transactions shall be properly documented as follows (Please refer to Annex C for the documentation summary:

3.1

Acquisitions

3.1.1 Land and Buildings shall be documented by a Transfer of Certificate Title (TCT)/Original Certificate Title (OCT)/building plans, and declaration of real property. The original copies of TCT/OCT shall be for the safekeeping of the Cash Division, Department for Treasury, Budget and Fund Management (DTBFM) and the original copies of the building plans shall be for the safekeeping of the Technical Services Department (TSD). The PMMS/Property Unit of the concerned Field Office shall be furnished copies of the aforementioned documents.

3.1.2 Fixed Assets other than land and buildings shall be received for safekeeping by the Supply Officer by Accomplishing the Fixed Asset Receiving Report (FARR-Exhibit 1).

3.1.3 Purchasing of fixed assets is covered by the SOP on Purchasing System.

3.1.4 All fixed asset acquisition and receipts whether from purchase (local and importation), fabrication, transfers and donation shall be coordinated with PSMD, GSD/Property Units of Field Offices for proper documentation.

3.2

Issues to Employees

3.2.1 Issues of fixed assets to employees shall be documented by a Memorandum Receipt (MR-Exhibit 2).

3.2.2 MRs for property in the custody of an officer or employee shall be renewed every two (2) years during physical inventory taking.

3.3

Inter-Office/Inter-Branch Transfers

3.3.1 All shipments/transfers of fixed assets from Central Office to field offices shall be coordinated with PSMD, GSD for proper documentation.

3.3.2 Transfer of fixed assets from Central Office to branch offices and vice-versa or from one branch to another shall require the preparation of the Fixed Asset Issuance Report (FAIR-Exhibit 3) by the issuing Supply Officer Report (FARR) by the receiving Supply Officer.

3.3.3 Inter-Office/Inter-Branch shipment of fixed assets for purposes of repair shall follow the documentation specified above. The fixed asset issued shall be dropped. In the inventory lists/records of the issuing Supply Officer.

3.3.4 GSD-PSMD/PMSDS shall issue and accomplish the FAIR and FARR accountable forms whenever fixed assets are transferred to and from field offices. The Department for Accounting Services. The Department for Accounting Services (DAS) shall be immediately furnished their respective copies of used accountable forms.

3.6.4 All fabrications shall, likewise be subject to pre-repair and/or post repair inspection by TIU, IAS/designated Property Inspector.

3.6.5 The SOP on Repair/Maintenance/Fabrication of Central Office Furniture, Equipment and Facilities (SOP No. GS-PD09) effective October 6, 1987 and its amendments/addenda issued thereto covers the details on repairs and fabrication of fixed assets.

3.7

Disposal of Unserviceable Fixed Assets

3.7.1 Unserviceable fixed assets shall be immediately surrendered to the Supply Officer by the concerned accountable employee/user and shall be covered by a RRP. Same shall be immediately reported to DAS/Accounting Section by the Supply Officer.

3.7.2 Disposal of property shall always be covered by an Inventory and Inspection Report (IIR).

3.7.3 Properties surrendered to the Supply Officer which are already approved for disposition shall remain to be the accountability of the Supply Officer until such assets are physically disposed and written-off in the books of accounts.

3.7.4 The write-off in the records shall be documented by FAIR. The FAIR shall be prepared upon physical disposition of the fixed asset.

3.7.5 The revised SOP on Disposal Unserviceable Fixed Assets and Materials (SOP No. GS-PD06) dated October 15, 1985. and its amendments/addenda issued thereto discusses the details on disposition of fixed assets.

3.6

Lost Assets

3.6.1 The employee accountable for a lost fixed asset shall prepare, within thirty (30) days from date of loss, a Request for Relief from Property Accountability which shall be submitted directly to COA cc: GSD. The request shall be supported with an Affidavit of Loss. Joint Affidavit of Two Dissinterested Persons, Memorandum Receipt and a Police Investigation Report if lost outside the office. However, if lost within the office, the Investigation Report of the Prov'l. Investigators/IPD-IAS shall suffice.

3.7

Disposal of Unserviceable Fixed Assets

3.7.2 Disposal of property shall always be covered by an Inventory and Inspection Report (IIR).

3.7.4 The write-off in the records shall be documented by FAIR. The FAIR shall be prepared upon physical disposition of the fixed asset.

3.7.5 The revised SOP on Disposal of Unserviceable Fixed Assets and Materials (SOP No. GS-PD06) dated October 15, 1985 and its amendments/addenda issued thereto discusses the details on disposition of fixed assets.

3.8

Lost Assets

3.8.1 The employee accountable for a lost fixed asset shall prepare, within thirty (30) days from date of loss, a Request for Relief from Property Accountability which shall be submitted directly to COA cc: GSD. The request shall be supported with an Affidavit of Loss, Joint Affidavit of Two Disinterested Persons, Memorandum Receipt and a Police Investigation Report if lost outside the office. However, if lost within the office, the Investigation Report of the Prov'l. Investigators/IPD-IAS shall suffice.

3.8.2 The concerned employee shall only be cleared of his accountability upon the issuance by the Corporate Auditor of a Relief of Accountability which shall only be issued if the circumstances surrounding the loss if beyond the control of the said employee.

The accountable employee shall furnish DAS with a copy of the Relief of Accountability and keep a personal copy of the adjusted Journal Voucher.

4. Accountability and Responsibility

4.1 For Central Office, newly acquired assets shall be the responsibility of the GSD Department Manager and shall be the accountability of the Chief of PMSDS until MRs are issued to an accountable officer or employee.

4.2. For field offices, the Supply Officer shall be directly responsible to receive and establish custodianship of each asset. As such, assets with no existing MRs received by the office shall be the Supply Officer's accountability.

4.3 The employee shall be held primarily accountable and secondarily responsible for all properties issued to him as specified in the MR.

4.4 The head of office (for Provincial and Regional Offices, Central Office departments/offices) shall exercise the diligence of a good father of a family in supervising accountable officers under his control to prevent the incurrence of loss.

4.5 Every officer accountable for NFA fixed assets shall be liable for its money value in case of improper or unauthorized use or misapplication thereof, by himself or any person for whose acts he may be responsible. He shall likewise, be liable for all losses, damages, or deterioration due to negligence in the keeping or use of the property, whether or not it was in his custody during the time of loss or damage.

4.6 Accountable personnel liable for the loss of fixed assets under their possession shall be made to restitute the lost asset or made to pay the corresponding replacement cost.

Physical Inventory

5.1 Physical inventory of fixed assets shall be conducted annually to establish balances as of July 31 of each year.

5.1.1 The physical counting shall commence on August 1-15 for Central Office and from August 1-18 for field office.

5.1.2 The Inventory Report shall be prepared and certified correct by the committee in charge thereof, witnessed by the Auditor and approved by the head of office.

5.2 The Inventory Report shall immediately be reconciled with accounting and inventory reconciled with accounting and inventory records as of July 31.

5.3 Regional/Provincial Office inventory reports shall be submitted to the Central Office Inventory Committee on or before August 30. Central Office inventory reports shall be due every September 30.

5.3.1 Failure to submit the report on the specified deadline shall cause the forfeiture of rice allowance of the entire inventory team concerned in addition to the automatic suspension of payment of their salaries until they shall have complied with the requirements.

5.3.2 Copy distribution of the report shall be as follows:

Copy 1 - PSMD/PMMS-GSD for editing and consolidation prior to

submission to COA

2 - Accounting, DAS

3 - Local COA Unit

4 - Department/Office file

5.4 Inventory Committee shall be organized as follows:

5.4.1

National Inventory Control Committee

Chairman : Asst. Adm. for Finance and Administration

Members : GSD Asst. Dept. Manager

IAS Asst. Dept. Manager

DAS Asst. Dept. Manager

TSD Asst. Dept. Manager

TRDD Asst. Dept. Manager

Observer : Chief, Technical Property Division, COA

The National Inventory Control Committee (NICC) shall be responsible for providing directions on inventory taking and shall monitor the activities of all inventory committee. The same rendering of the consolidated inventory report to COA.

5.4.2

Central Office Inventory Committee

Chairman : Chief, PSMD, GSD

Members : Chief, GAD, DAS

Chief, TIU, IAS

Chief, PMMS, PSMD, GSD

Administrative Assistant,

Department Concerned

Observer : COA Representative

The Central Office Inventory Committee shall be responsible for the fixed asset inventory taking in the Central Office and in the consolidation and

submission of the inventory report to the NICC

Chairman : Administrative Assistant of Department/Office

Members : GSD Representative

DAS Representative

IAS Representative

Observer : COA Representative

The Inventory Teams shall conduct the physical inventory of fixed assets in their respective assignments. They shall be responsible to the Central Office Inventory Committee in the submission of inventory reports.

5.4.3

Regional Office Inventory Committee

Chairman : Asst. Regional Manager

Members : Regional Accountant

Regional Engineer

Regional Adm. Officer

Observer : COA Representative

The Regional Office Inventory Committee shall be responsible for the physical inventory taking of the fixed assets in the regional office and in the preparation and

submission of inventory report to the NICC

5.5 Members of inventory teams conducting the count and reconciliation shall be relieved from their office functions to expedite the completion of this undertaking.

5.6 All fixed assets regardless of location shall be covered by the count.

5.7 Presentation in the inventory report shall be based on fixed asset grouping/classification.

5.8 The inventory report covering fixed assets shall be used to support the adjusted book balance of the fixed asset accounts and monitor employee accountabilities.

5.9 Inventory tams must see to it that fixed assets are properly documented by an MR.

5.10 Accessories to fixed assets shall be part of the asset but shall have a separate property code as discussed in section II.B.6.3.

5.11 The GSD-PSMD thru the GSD-PMMS shall coordinate with the prospective Administrative Assistants regarding accountabilities of the employee in their departments including maintenance of complete file of MRs.

5.12 Transhipments/purchases are temporarily suspended for the duration of the count.

5.13 Inventory Teams shall exert maximum effort to locate each missing item.

5.14 Missing assets which cannot be located after exhaustive search must be properly noted as missing in the remarks column of the Inventory Report Sheet (IRS).

5.15 Construction in progress must be accounted for in terms of percentage of payment made by NFA and percentage of completion.

5.16 Inventory per count must be reconciled per books of accounts.

5.16.1 Adjustments must be made in the books for items still unreflected/unrecorded but existing per count.

5.16.2 Verification shall be done for items included in the books and missing during the count.

Such items must first be referred to the NICC before they are dropped from the books.

5.17 After the inventory, GSD-PMMS shall update the employees of their accountability.

Property Identification and Cod

ing

6.1 All fixed assets acquired from purchase, fabrication, transfer and donation, shall be assigned a property code to be painted on a conspicuous part of the asset by t he GSD-PMMS/Supply Officer.

6.2 The property code of fixed assets transferred/disposed/donated shall be properly noted accordingly in the property records/books.

6.3 Fixed asset code numbers shall be alpha-numeric and shall follow the format below:

6.4 Assignment of property codes shall be independent from one department/office to another.

Property coding per type of asset shall be chronological.

Property codes assigned to an asset shall be permanent and should not be changed even when transferred.

Illustration:

C.O. -GSD-PMMS received four (4) electric fans. Batangas and Cabanatuan each received two (2) of the said assets. They should be coded as follows:

Batangas shipment:

Electric Fan No. 1: 84-NFA-401-OE-G001

Electric Fan No. 2: 84-NFA-401-OE-G002

Cabanatuan Shipment:

Electric Fan No. 3 : 84-NFA-301-OE-G001

Electric Fan No. 4 : 84-NFA-301-OE-G002

6.5 Numeric elements shall be printed in Arabic form while alpha elements shall be in bold print similar to the upper case letters in the English alphabet.

6.6 Painting of property codes shall be done in the following locations:

6.6.1

Furnitures and Fixtures

a. Tables

- Right hand edge of the table top facing the user.

b. Chairs

- Back portion of the backrest of the chair

6.6.2

Office Equipment

Back portion of the equipment except for filing cabinets which must be coded in front at the upper right hand corner.

6.6.3

Motor Vehicles

- At the rear bumper except for those with security plates (codes to be painted on the inside surface of the compartment hood).

Illustration:

84-NFA-GSD LT-AOO1

6.6.4

Post-Harvest Facilities

a. Machineries

- Outside surface of the engine's housing/block

b. - Equipment

- Part of the equipment that are not detachable

6.6.5

Communication/Audio Visual Equipment

6.6.6

Firearm

- Bottom portion of the equipment.

- If bottom is corrugated, on the side o the handle.

6.7 Lands and Buildings shall be exempted from the coding system.

6.8 If properties are for repainting/re-varnishing/reupholstery/repair the Property Custodian/Supply Officer/carpentry personnel shall see to it that property codes are repainted on the same assets and on the same location.

6.9 The inventory team should consult the personnel handling properties with sensitive parts so as not to cause damage to said properties while the code is being painted.

Monitoring

7.1 The GSD-PMMS and the field office property unit shall maintain an efficient monitoring system for fixed assets. The GSD-PMMS and the Property Units in the Provincial Offices shall serve as the data bank of property information and as such shall bear the following responsibilities:

7.1.1 Monitoring of fixed asset movement, status, number and cost;

7.1.2 Tracking of repair and maintenance activities conducted on each fixed asset except for vehicles and air conditioners in the Central Office which is the responsibility of the GSD-Administrative Facility Service Division (AFSD);

7.1.3 Providing management with timely, relevant and accurate information/reports concerning the agency's fixed assets:

7.1.4 Providing the Special Project Office (SPO) with an accurate listing of properties with an accurate listing of properties acquired to facilitate insurance of the fixed assets.

7.1.5 Assisting DAS/Accounting Section with cost data on the agency's fixed assets.

7.2 The following records shall be prepared and updated by t he above-mentioned office in order to maintain an efficient data bank:

7.2.1

History Card

- shall be prepared for each fixed asset to record its historical cost, specifications and other relevant data pertaining to the fixed asset such as cost of repairs and maintenance including details on parts and materials used, labor and other overhead. There shall be four (4) types of history cards and the type to be prepared shall depend on the general classification on which the fixed asset falls:

a. Equipment History Card (Exhibit 5) - all items falling under account codes 79-811, 79-812 and 78-821.

b. Vehicle History Card (Exhibit 6) - all items belonging to account codes 79-813, 79-814.2, 79-815, 79-816, 79-817, 79-818, 79-819, 79-820, 79-822, 79-823, and 79-824.

c. Machinery History Card (Exhibit 7) - all items covered by account codes 79-814.1, 79-814.3 and 79-814.5.

7.3 Other provisions regarding movements of fixed asset not covered herein, shall be properly reported to GSD-PMMS for updating (exh. lost assets, retired, destroyed by fire).

7.4 The following personnel/offices shall assist the GSD-PMMS in the development/maintenance of the data bank to ensure its efficiency by accomplishing the tasks specified as follows:

7.4.1 Property Custodian/Supply Officer (

Field Office)

a) Preparation of a report on Capital Expenditures (Exhibit 9) to be submitted to the GSD-AFSD cc: GSD-PMMS at the end of each quarter.

b) Maintenance of fixed assets history cards and ledger cards similar to those being maintained by GSD-PMMS; and

c) Reporting of fixed asset condition, acquisition and issuance by submitting the Fixed Asset Transaction Report (Exhibit 10) quarterly to GSD-PMMS with the GSD-PMMS of accountable forms attached.

7.4.2

Chief, Repair and Fabrication Section (RFS) - AFSD, GSD

a) Monthly reporting of fixed asset fabrication, capital expenditures and repair and maintenance using the prescribed form in Exhibit 11.

b) Supervision of painting of property codes on all fabricated properties which must be coordinated with PMMS.

III. RESPONSIBILITIES

Receipt of Fixed Asset from Supplier

A.1

Central Office

Property and Material Storage and Disposition Section (PSMD) - PMSDS

1. Acknowledges DR of Supplier.

2. Requests inspection of deliveries.

3. Prepares FARR and retains FARR Copy 3.

4. Forwards FARR Copy 1 to IAS, Copy 2 to DAS, and Copy 4 to GSD-PMMS.

Property and Supply Management Division

Signs on FARR

Purchasing Section

1. Prepares voucher with FARR Copy 1 and other documents attached.

2. Routes voucher to DAS-Claims and Processing Division for processing.

Property Monitoring and Maintenance Section (PMMS)

Updates Fixed Asset Inventory Report, ledger card and history card of equipment, machinery and vehicle based on FARR.

A.2

Field Office

Supply Officer

1. Acknowledges DR of supplier.

2. Prepares FARR and secures signature of PM/OIC on FARR copies.

3. Forwards FARR Copy 2 to Accounting Section.

4. Prepares voucher and forwards same to Accounting Section with FARR Copy 1 and other documents attached.

5. Updates Fixed Asset Inventory Reports, ledger card and history card on equipment, machinery and vehicle based on FARR Copy 3.

6. At the end of the quarter, prepares and sends Fixed Asset Transaction Report to GSD-PMMS with supporting documents.

Provincial Manager/OIC

Signs on FARR and returns same to Supply Officer.

B. Fixed Asset Issuance to Employee by the Supply Officer

a. PMSDS/Supply Officer (Field Office)

1. Signs on the issued by portion of the MR

2. Signs on the issued by portion of the MR.

3. Secures signature of accountable officer

4. Distributes Copy 1 to GSD-PMMS/Supply Officer, Copy 2 to the accountable

officer and Copy 3 for file.

Chief, PSMD/Provincial Manager

Approves MR

Inter-Office Transfers of Fixed Asset

Issuing Supply Officer

1. Prepares FAIR and secures approval of head of office/department

2. Issues the fixed asset with FAIR Copy 1.

3. Distributes FAIR copies accordingly.

4. Updates Fixed Asset Inventory Report, ledger card and history card of

equipment, machinery and vehicles based on FAIR.

Receiving Supply Officer

1. Receives fixed asset.

2. Prepares FARR and sends FARR Copy 1 to issuing Supply Officer to acknowledge receipt of fixed asset

3. Updates Fixed Asset Inventory Report, ledger card and history card of equipment, machinery and vehicle based on FARR.

Transfer of Fixed Asset, the same Officer/Branch

D.1 Central Office

a. 1. Informs the Administrative Assistant of the FA transfer and requests for the preparation of new MR for the receiving employee.

2. Signs on the issued by portion of the MR.

Administrative Assistant

1. Prepares new MR and secures signature of both the issuing and receiving employee.

2. Forwards new MR to the Head of Office/Department for approval.

3. Forwards approved MR to Chief, GSD-PMMS for cancellation of the old MR.

4. Furnishes issuing employee a copy of the new MR and cancelled MR.

Fixed Asset Returns to the S

upply Officer by User Employee

E.1

Central Office

Employee

1. Prepares RRP

2. Verifies property with GSD-PMMS

3. Surrenders property to GSD-PMSDS

GSD-PMSDS

1. Cancelled corresponding MR based on RRP.

2. Updates Fixed Asset Inventory Report, ledger card

and history card of equipment, machinery and vehicle based on RRP

IV. FLOW CHART
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