SOP No: GS-PD16

SOP Library

SOP NO: GS-PD16 (List of Exhibits/Attachments)

Mission: Finance and Administration

Area: General Services (GS)

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

Title:

Revised Supplies and Materials Management and Control System

Date Approved/Issued: 03/25/1999

Date Effective: 04/01/1999

Digest:

I. TERMS OF REFERENCE

A. Rationale

B. Objective

C. Scope

D. Basis

II. IMPLEMENTING GUIDELINES

A. Classification

1. Semi-expendable supplies and materials as defined shall be classified as such for purchases made on July 1, 1997 and onwards.

2. Classification benchmark for semi-expendable supplies and materials purchased prior to July 1, 1997 shall be retained - that is - assets which are more or less capital in nature; have life expectancy of more than one (1) year; do not suffer any material or substantial change or alteration in size or form when used; amount to less than P1,500.00

per unit

Custodianship

1. In Central Office, all stocks of expendable and semi-expendable supplies and materials shall be under the custody and management of the Property Materials Storage and Disposition Section (PMSDS), Property and Supply Management Division (PSMD) of the General Services Department (GSD) except for the following items which shall be under the management and custody of the concerned functional offices as follows:

a. pest control and other chemical supplies - Technology Resource and Development Department (TRDD)

b. dental and medical supplies - Human Resource Management Department (HRMD), Medical Services Division

c. ammunition - General Services Department (GSD), Security Services Division.

d. other supplies exclusively used by specific office, ex. credit memo, subsidiary ledger, cash journal book - (DAS) Department of Accounting Services.

2. In the field offices, all stocks of expendable and semi-expendable supplies and materials shall fall under the custody and management of the Supply Officer.

C. Requisitioning and Approval

1. Central Office Department Offices requesting for expendable and semi-expendable supplies and materials for purchase shall submit to GSD their

RIV

s on the 1st three (3) working days of each month.

2. The Department Manager of the requisitioning employee in the case of Central Office and the Section Head in the case of Field Offices shall endorse the request for approval of GSD/RM/PM/RAO/PAO.

3. Prior to the approval of RIV by the approving official, the PMSDS/Supply Officer shall initial the RIVs on the following conditions: (a) for selected expendable supplies and materials - presentation of waste materials - presented in

Annex

is a

List of Expendable Supplies and Materials that Require Presentation of Waste Materials Prior to Purchase or Issue

;

(b) for semi-expendable supplies and materials - attachment of the Receipt of Returned Property (RRP) to the RIV if the same type of item has been previously issued to the requesting employee.

4. Specifications of authority for approval of RIVs are as follows:

CENTRAL OFFICE

For Purchase For Issue
Department Manager, GSD Chief, PSMD

Department Manager, MSD
(IT equipment and peripherals)
REGIONAL OFFICE
For Purchase For Issue
Regional Manager Regional Administrative Officer (RAO)
PROVINCIAL OFFICE
For Purchase For Issue
Provincial Manager Provincial Administrative Office (PAO)

5. The PMSDS/Supply Officer shall indicate corresponding control number for each type of requisition for expendable and semi-expendable supplies and materials as follows:

yy-1-nnnnn

shall refer to RIVs prepared for requests which are available at the storage area under the custody of the PMSDS/Supply Officer.

yy-2-nnnnn

shall refer to (a) RIVs prepared for requests for purchase and for outright issuance to user/requisitioner; (b) RIVs prepared by the PMSDS/Supply Officer for purchase/replenishment of supplies and materials for stock and issue. This RIV shall be supported by a

Stock Position Sheet

(Exhibit 1).

yy-3-nnnnn

shall refer to RIVs prepared for purchases of supplies and materials for liquidation of emergency purchases.

yy-4-nnnnn

(for Field Office Only) shall refer to RIVs for supplies and materials requested from Central Office.

where: yy shall refer to year

1,2,3,4 shall refer to the type of requisition and issuance

as mentioned above nnnnn shall refer to nnnnn shall refer to the control number

6. Copy distribution of RIVs shall be as follows:

Central Office

i. For Issue- RIV 1

Copy 1- Property Materials Storage and Disposition Section (PMSDS)

2- Requisitioner

ii. For Purchase and outright issuance to user - RIV 2

Copy 1- Voucher

2-PMSDS

3-Purchasing Section 4- Requisitioner

iii. For liquidation of cash advance for emergency purchases- RIV 3

Copy 1-Voucher

2- Supply Officer

3- Requisitioner 2- PMSDS

Field Office

i. For Issue- RIV 1

Copy 1-Supply Officer

2-Requisitioner

ii. For purchase and outright issuance to user - RIV 2

Copy 1-Voucher

2-Supply Officer

3-Requisitioner

iii. For purchase for replenishment of supplies and materials for stock

and issue- RIV 3

Copy 1 - Voucher

2 - Supply Officer

iv. For supplies and materials requests to Central Office - RIV 4

Copy 1 - PMSDS

2 - Supply Officer

Issuance, Acceptance, and Accountability

1. Withdrawal of expendable supplies and materials of RIVs for issue shall follow the schedule issued by

GSD

per

Circular No. 06 dated January 22, 1991. (Annex D)

In the field offices, the schedule shall depend on the discretion of each office

2. The PMSDS /Supply Officer/ requisitioning/receiving employee shall acknowledge the receipt of expendable and semi-expendable supplies and materials in the lower portion of the RIV and in the Acceptance Report - lower portion of the Purchase/Letter Order.

3. PMSDS shall not purchase semi-expendable supplies and materials for stocking. It shall immediately issue to the requesting party the newly purchased semi-expendable supplies and materials upon receipt of the same from the supplier.

4. The PMSDS/Supply Officer shall issue the same type of semi-expendable supplies and materials previously issued to the same employee, only upon the surrender of the waste material.

5. The PMSDS/Supply Office shall issue the

Property Supply Acknowledgment Receipt (PSAR)

(Exhibit 2)

to document issuance to employee-user of all semi-expendable supplies and materials regardless of amount. The chief of PSMD shall approve the

PSAR

. The user-employee shall be accountable for the issued semi-expendable supply upon acknowledgment of the receipt of the item in the

PSAR

He/she shall be relieved from the accountability only upon surrender of waste material or return of the semi-expendable supply to the PMSDS.

6. The issuing employee shall accomplish the

PSAR

copy furnished PMMS, GSD/Supply Officer to document transfers of semi-expendable supplies to another employee within the same department/branch office. The receiving employee shall acknowledge the receipt of the item in the

PSAR

. The transaction shall be approved by the Department Manager/RAO/PAO of the office where the transaction transpired.

7. The concerned issuing office shall issue the

Supplies and Materials Issuance Report (SMIR)

(Exhibit 3)

to document transfers of expendable and semi-expendable supplies and materials to the field offices.

8. The branch office shall issue the

Supplies and Materials Receiving Report (SMRR)

(Exhibit 4)

to document receipt of expendable and semi-expendable items from Central Office/Regional Office.

9. The PMSDS/Supply Officer shall issue the

Invoice and Receipt of Accountable Forms (IRAF)

(Exhibit 5)

for issues of accountable forms to accountable officers/employees. The details on issuance and control of accountable

forms are covered by SOP NO. GS-PD-03.

10. The PMSDS/Supply Officer shall issue the

Receipt of Returned Property (RRP)

(Exhibit 6)

cc: PMMS to document receipt of all returned semi-expendable supplies regardless of condition.

After the supply officer has issued the

RRP

to document receipt of semi-expendable supplies, he/she shall cross refer this document with the corresponding

PSAR

previously issued. The PMSDS shall endorse the

RRP

to the Technical Inspection Unit (TIU) of IAS for inspection to determine the condition of the item. The TIU shall indicate the condition of the item in the lower portion of the

RRP

The manner of disposition of the property shall be in accordance with the SOP on Disposal of

Unseviceable Fixed assets and Materials and its amendments.

11. In case of lost semi-expendable supplies beyond the control of the accountable officer, he/she shall file for relief from accountability with the COA within thirty (30) days from date of loss or knowledge of loss. The concerned employee shall only be cleared of his/her accountability upon the issuance of Relief of Accountability by the Corporate Auditor. If the accountable officer is relieved from accountability, the PMMS shall cancel the corresponding

PSAR

and it shall attach to it a photocopy of the Relief from Accountability issued by COA.

12. In case of loss due to the fault of the accountable officer, he/she shall pay the corresponding prevailing market value of the lost item to the Cashier. An

Authority to Accept Payment (AAP)

(Exhibit 7)

shall be secured from PSMD to document purpose of payment. The Chief of the PMMS shall initial the

AAP

prior to the approval of the chief of PSMD. After payment and receipt of two copies of the OR, the accountable officer shall give one copy of the OR to PMMS which shall be the latter’s basis to cancel the accountability.

Monitoring and Control

1. The Property Materials Storage and Disposition Section (PMSDS) of GSD in the case of Central Office and the Supply Officer in the case of field offices shall monitor the purchases, issuance, and consumption of expendable and semi-expendable supplies and materials.

2. DAS/Accounting Section shall submit a report to GSD-PSMD/Supply Officer, cc: concerned Department on the

Monthly Balances of Budget for Supplies and Materials per Department

(Exhibit 8).

3. The IAS for the Central Office and the Administrative Officers for the field offices shall be responsible for the quantity and quality inspection of supplies and materials and semi-expendable supplies delivered by the suppliers. . The Property Inspector of IAS shall see to it that all purchased and accepted expendable and semi-expendable supplies and materials conform with the specification requirements of the requisitioning office.

4. The PMSDS/Supply Officer shall maintain a perpetual supplies ledger card for each item of the

expendable supplies and materials inventory and shall update the balance of the same daily based on documents PO/LO/Acceptance Report/RIV 1,3,4. The Purchase Orders (PO)/Letter Orders/Acceptance Reports and corresponding RIV 4 (field office) shall be a debit to the PMSDS/Supply Officer’s accountability and credits to his accountability shall be supported by RIV 1,4 (RIV 4 central office only). These transactions shall be reflected in the supplies’ ledger cards to be maintained by the PMSDS/Supply Officer. The balance per supplies ledger card shall always reconcile with the quantity on hand.

5. The PMMS /Supply Officer shall maintain and update an individual folder for each employee-user of semi-expendable supplies together with the fixed assets issued to individual employees. Entries in the individual folders shall be based on MRs/

PSAR

RRP

SMIR

6. The PMSDS/Supply Officer shall file the RIVs per Department/Section to facilitate monthly report preparation of issued stocks. Likewise separate files shall be maintained for each RIV classification to facilitate accounting and auditing of supply officer’s accountability. He/she shall provide his/her own numbering system for RIVs.

7. The PMMS shall code semi-expendable supplies in the following manner:

99-NFAS-LT-B-XXXXXX

8. The PMMS/Supply Officer shall file the

PSAR

s per accountable officer. He/She shall maintain a

Logbook for all Issued PSARs

(Exhibit

and

shall provide his/her own numbering system for

PSAR

PMSDS/Supply Officer Reports

1. The Property Materials Storage and Disposition Section( PMSDS) shall prepare a

Monthly Report of Supplies and Materials Issued-C.O. (SMI)

and

Monthly Statement of Accountable Forms Issued

(Exhibit

10 & 10-A

)

for submission to the Directorate for Accounting Services(DAS) copy furnished the Assistant Administrator for Finance and Administration (AAFA). This shall be the basis for charging the expense account per responsibility center and for preparing the Debit Advice (DA) for supplies and materials issued to Regional/Provincial offices.

2. The Field Office Supply Officer shall prepare a

Monthly Report of Supplies and Materials Issued-F.O.

(SMI)(Exhibit 11)

to be submitted to the Accounting Section as its basis for charging the expense account per responsibility center.

3. The Field Office Supply Officer shall likewise prepare the

Monthly Report of Supplies and Materials Received from Central Office

(Exhibit 12)

on the basis of its copy of the

Supplies and Materials Issuance Report

(SMIR)

The report of Supplies and Materials Received from Central Office shall serve as the basis in updating accounting records and in preparing the corresponding Credit Advice (CA).

Physical Inventory Taking

1. The Office of the Asst. Adm. for Finance and Administration (OAAFA)/Regional Manager/Provincial Manager shall create an Inventory Committee that will take charge of the year-end physical inventory taking of supplies and materials and semi-expendable items, if any, at the storage area.

The members of the committee shall be as follows:

Chairman - OAAFA/Administrative Officer

Members - DAS/Accounting Section

PMSDS/Supply Officer (storage area)

Observer - COA

2. Two weeks before the actual count, the OAAFA shall issue a Special Order (SO) for the specific composition of the inventory committee. In the field offices, the Regional Director/Provincial Manager shall issue an Office Order for the specific composition of the Inventory Committee.

3. The Supply Officer at the Central and Field Offices shall be answerable for confirmed variances between the stock ledger card as certified correct by the Chief of PMSDS/RAO/PAO and the physical inventory count at the storage area at year-end.

4. Storage Area

a. The Inventory Committee shall conduct a year-end inventory count using the

Supplies and Materials Inventory Count Sheet

(Exhibit 13)

at the PMSDS/Supply Officer storage area.

b. The Chief, PMSDS/RAO/PAO (Field Office) shall verify entries in the supplies ledger cards and shall sign the “certified correct by” portion of the

Report of Ending Inventory Per the Supplies Ledger Cards

(Exhibit 14)

c. The PMSDS/Supply Officer shall reconcile the inventory count at year-end with the balances per the certified correct supplies ledger cards.

d. The Inventory Committee shall prepare the

Year-end Inventory Report

(Exhibit 15)

and shall submit the same to DAS not later than the 15th working day of the succeeding year with the following copy distribution:

Original - DAS/Accounting Section

Copies - AAFA

COA

PMSDS/Supply Officer

e. The Supply Officer shall pay in cash equivalent to the prevailing market value the confirmed shortages.

5. Issued Supplies and Materials and Semi-expendable Supplies

The Inventory Team in charge of fixed assets inventory taking every July of each year shall count selected semi-expendable supplies simultaneously with fixed assets. The

List of semi-expendable supplies to be included in the July physical inventory taking

is noted in

Annex B

. The Inventory Team shall compare the physical count of selected semi-expendable supplies in the possession of the employee-user with the list of accountability per employee (based on the individual folders with PMMS). The Inventory Team shall include the semi-expendable items in their July inventory report for fixed assets.

Accounting System

Valuation of Ending Inventory

The costing method to be applied in recording issuance and inventory of supplies and materials shall be the first-in first-out or FIFO method. Costs shall be charged out in the order in which they are incurred., thus inventories shall be valued in terms of the most recent costs. The costs of supplies and materials inventory shall be monitored in the supplies ledger cards by the PMSDS/Supply Officer.

To illustrate:

The Supplier delivered Mongol Pencil to the Supply Officer at P6. and P8. per piece on two different dates respectively. The Supply Officer made subsequent issuances at various dates. The following should appear as entries in the ledger cards.

Physical inventory of Mongol Pencil on October 30 of 75 pieces shall be valued at P 8.00 per piece, the most recent cost incurred.

Stock and Issue

The asset method shall be adopted in recording in the books of accounts purchases of expendable supplies and materials for stock and issue Supplies and Materials Inventory accounts shall be debited upon purchase, the budget of which shall be initially charged to GSD/RAO/PAO. DAS/Accounting Section shall subsequently charge the expense accounts of the department/office concerned monthly based on RIVs and PMSDS’/Supply Officer’s Report of Supplies and Materials Issued.

Journal Entries

Purchase of

Expendable Supplies and Materials

(for stock and issue)

DR Supplies and Materials Inventory - Appropriate Account xxx

CR Vouchers Payable xxx

DR Vouchers Payable xxx

CR Cash In Bank xxx

Charging of Expense/Issuance of the Item of Supplies and Materials

DR Project Activity - Department Office - Cost Classification

Supplies and Materials Issued - Object of Expense xxx

CR Supplies and Materials Inventory/Appropriate Account xxx

Purchase of Expendable and Semi-Expendable Supplies and Materials

by C.O. for Shipment to Various Field Offices

Central Office

upon purchase

DR Supplies and Materials/Semi Expendable Items Inventory - Appropriate Account xxx

CR Vouchers Payable xxx

DR Vouchers Payable xxx

CR Cash xxx

upon shipment

CR FOA (xxx)

CR Supplies and Materials/Semi-expendable Items Inventory-

Appropriate Account xxx

Provincial Office

upon receipt of the item

DR Supplies and Materials/Semi-expendable Items Inventory-

Appropriate Account xxx

CR HOA xxx

Charging of Expense/Issuance of the semi-expendable Supplies and Materials

DR Project Activity - Department Office - Cost Classification

Semi-expendable Items Used - Object of

Expense xxx

CR Semi-expendable Items Inventory - Appropriate Account xxx

Outright Issue

The expense method of accounting shall be used in recording purchases of expendable and semi-expendable supplies and materials for outright issuance. Purchases of expendable and semi-expendable supplies and materials are debited to Supplies and Materials and Semi-expendable supplies expense account based on the accounting copies of the RIVs attached to the Disbursement Vouchers.

Journal Entries

Purchase of Expendable and Semi-expendable Supplies and Materials

for direct issue

DR Project Activity - Department or Office - Cost Classification

Supplies and Materials/Semi-exp items

Used - Object of Expense xxx

CR Vouchers Payable xxx

DR Vouchers Payable xxx

CR Cash xxx

Adjustments to take up Year-end Physical Inventory

a. DAS/Accounting Section shall compare the results of the physical count as submitted by the Inventory Committee with the accounting records. It shall effect the necessary adjustments in order to reflect the actual NFA supplies and materials and semi-expendable items inventory accounts at the end of the accounting period.

b. Physical inventory of semi-expendable supplies already issued shall not be taken up in the books.

Journal Entries

To adjust Supplies and Materials Inventory Account at the end of the year to take up variances between inventory count and book balances

BOOKKEEPING ERRORS

DR Project Activity - Department or Office - Cost Classification -

Supplies and Materials Used - Object of Expense xxx

CR Supplies and Materials Inventory - Appropriate Account xxx

DR Supplies and Materials Inventory - Appropriate Account xxx

CR Project Activity - Department or Office - Cost Classification -

Supplies and Materials Used - Object of Expense xxx

SHORTAGES

To set up receivable from the Supply Officer (C.O. and F.O.) of confirmed shortages as revealed by the

year-end inventory report

of variance between the physical inventory at the storage area and the balance of the stock ledger card.

DR Claims for Unrelieved Losses of Current Assets xxx

CR Contingent Capital xxx

DR Project Activity - Department or Office - Cost Classification-

Supplies and Materials Used - Object of Expense

(Charge to Accountable Officer) xxx

CR Supplies and Materials Inventory - Appropriate Account xxx

To set up receivable of lost semi-expendable items issued to the employee-user (asset acquired in current year)

DR Receivable - Miscellaneous - Employees xxx

DR Project Activity - Department or Office - Cost Classification Semi-expendable Items Used - Object of Expense (xxx)

To set up receivable of lost semi-expendable items issued to the employee-user (asset acquired in prior years)

DR Receivable - Miscellaneous - Employees xxx

DR Retained Earning (xxx)

Payment of Lost Semi-Expendable Items

Payment for Shortages in the Storage Area

DR Cash with Collecting Officer xxx

CR Claims for Unrelieved Losses of Current Assets xxx

DR Contingent Capital xxx

DR Retained Earnings/Project Activity - Department

or Office - Cost Classification

Semi-expendable Items Used Object of Expense (xxx)

Payment for Lost Semi-Expendable Items

DR Cash with Collecting Officer xxx

CR Receivable - Miscellaneous - Employees xxx

Please Flowchart re: Requisitioning and Approval
Issuance, Acceptance and Accountability
Physical Inventory Taking at the Storage Area

III. RESPONSIBILITIES
1. Property Materials Storage Disposition Section (PMSDS) C.O./Supply Officer F.O.

a. Responsible for custodianship, quality maintenance, and inventory control of supplies and materials in the storage area.

b. Accepts deliveries of purchases of supplies and materials and semi-expendable supplies from suppliers.

c. Monitors inventory balances and programs purchases/replenishment of stocks for storage.

d. Prepares necessary documents

PSAR

, IRAF,

RRP

, etc. to document supplies and materials receipts and issuances.

e. Prepares monthly reports such as the Report of Supplies and Materials Issued per Department/Branch/Section for submission to DAS/Accounting Section.

f. Maintains and updates supplies ledger cards for each item of supplies and material inventory.

g. Establishes standards (Economic Order Quantity - EOQ, inventory levels for purchases of supplies and materials.

h. Evaluates and recommends approval of RIVs by affixing initial therein for expendable and semi-expendable supplies and materials for purchases and issuance.

i. Controls RIV Numbers per RIV classification and maintains separate RIV file for each classification and Department/Section.

j. Prepares the report of Supplies and Materials Received from Central Office (for field office supply officer only)

k. Prepares the Report of Ending Inventory Per the Supplies’ Ledger Cards.

l. Reconciles inventory balances with balances as per updated and certified correct supplies ledger card.

m. Participates in inventory taking of supplies and materials at year-end.

2. Property Monitoring and Maintenance Section (PMMS)/Supply Officer

a. Maintains individual folders for each employee for fixed assets and semi-expendable supplies issued.

b. Maintains logbook for all issued

PSAR

Requisitioner

a. Prepares RIV for requisitions of expendable and semi-expendable supplies and materials.

b. Submits to the GSD RIVs for purchase on the 1st three (3) working days of each month.

c. Withdraws supplies and materials of RIVs for issue per the schedule set in GSD Circular No. 06 dated January 22, 1991(for C.O. only)

d. Acknowledges receipt of supplies and materials and semi-expendable supplies in the “ received by” portion of the RIV and the Acceptance Report - lower portion of the Purchase Order/Letter Order.

e. Surrenders unserviceable supplies and materials.

f. Files relief from accountability with COA for lost semi-expendable items beyond his/her control.

g. Pays for the prevailing market value of lost items due to his/her negligence.

Administrative Assistant/Section Head (F.O)

a. Submits statement of monthly requirements for supplies and materials.

b. Controls issuance of supplies and materials to the employee-users by maintaining a logbook for the issuance of supplies and materials. (For F.O. maintenance of a logbook may be delegated to the clerk)

c. Evaluates and recommends approval of RIVs to the Department Manager of the requisitioning Department (C.O.) /RM/PM (F.O.) by affixing initial in the RIV.

d. Maintains copy of PMMS’/Supply Officer’s lists of accountabilities per accountable officer.

Inventory Committee

a. Conducts year-end physical inventory taking at the PMSDS/Supply Officer storage area.

b. Checks if the year-end balances of the supplies ledger cards are certified correct by the immediate supervisor.

c. Checks if the variances between the results of the year-end physical inventory taking and the supplies ledger cards reconcile.

d. Accomplishes the Supplies and Materials Inventory Count Sheet.

e. Prepares the Year- End Physical Inventory Report.

DM, GSD

Chief, PSMD/DM, MSD

Reg. Mgr./RAO/Prov. Mgr./PAO

Approves/disapproves RIVs.

IAS/Field Office Administrative Officer

Inspects supplies and materials purchased and recommends acceptance/rejection depending on the quality and conformance to specifications of items received.

DAS/Accounting Section

a. Prepares journal entries to charge the supplies and materials expense account per responsibility center based on the monthly report of supplies and materials issued prepared by PMSDS/Supply Officer.

b. Prepares journal entries in the Disbursement Voucher to charge the semi-expendable supplies expense account per the accounting copies of the RIVs attached to the voucher.

c. Participates in the year-end inventory taking.

d. Effects necessary adjusting entries to correct accounting records.

e. Checks and verifies the Inventory Reports submitted by the Inventory Committee

f. Reconciles Inventory Reports with the accounting records.

g. Prepares corresponding advices as appearing in the

SMIR

for supplies and materials issuances to the field offices/receipts from Central Office.

h. Submits a report to PMSDS/Supply Officer, cc: each concerned Department, of the Monthly Balances of Budget for Supplies and Materials per Department.

IV. FLOW CHART
Top Page

EXHIBITS

Stock Position Sheet
PSAR
SMIR
SMRR
IRAF
RRP
AAP
Monthly Balances of Budget for Supplies and Materials per Department
Logbook for All Issued PSAR
Monthly Report of Supplies and Materials Issued Supply Officer (Field Office)
Monthly Report of Supplies and Materials Issued PMSDS, PSMD, GSD (C.O.)
Monthly Statement of Accountable Forms Issued PMSDS,PSMD,GSD (C.O.)
Monthly Report of Supplies and Materials Received from Central Office
Inventory Count Sheet - Supplies and Materials
Ending Inventory - Ledger Cards
Year-End Inventory Report
List of Expendable Supplies and Materials
List of Expendable Supplies and Materials That Require Waste Materials Presentation
List of Semi-Expendable Supplies and Materials
Flowchart - Requisitioning and Approval