SOP Library
SOP NO:
GS-PD03
(List of Exhibits/Attachments)
Missi
on
:
Finance and Administration
Area:
General Services (GS)
Activity:
Purchasing/Inspection and Fixed Asset Disposition (GS-PD)
Title:
Revised SOP on Accountable Forms Issuance and Control
Date Approved/Issued:
01/07/1985
Date Effective:
01/15/1985
Digest:
I. TERMS OF REFERENCE
A. Rationale
B. Objective
C. Scope
D. Basis
II. IMPLEMENTING GUIDELINES
A.
General Policy
NFA employees to whom accountable forms are issued for the purpose of documenting NFA operational transactions as well as Custodians of Accountability Reports (i.e. Warehouse Supervisor, Cashier, Teller, Accountant and Supply Officer) shall be held responsible for such and shall therefore be liable for any legal retribution that may be imposed upon as a result of misuse, neglect or loss thereof either through their own personal acts or that of others.
B.
Specific Policies
1. Issuance of Accountable Forms:
1.1 Issuance of accountable forms whether from one Supply Officer to another or from Supply Officer to Accountable Officer shall be documented by an
Invoice and Receipt of Accountable Forms
(IRAF-Exhibit F) to be distributed as follows:
Copy 1 - Supply Officer/Property Custodian
2 - Requesting Accountable Officer
3 - Accounting Division/Unit
4 - Security Guard of warehouse/office where accountable officer
is stationed (For F.O. only)
1.2 The Supply Officer/Property Custodian of the Central/Field Office shall properly program and regulate the issuance of accountable forms. He shall provide Accounting a list of serial numbers of accountable forms issued per region/province/accountable officer (
Statement of Issuance of Accountable Forms
- Exhibit B).
1.3 The quantity of accountable forms to be issued to an Accountable Officer shall only be enough to last for
three months at the most
.
1.4 The Accounting Division/F.O. Accounting Unit shall maintain a file of
Statement of Issuance of Accountable Forms
(Exhibit B) and list of AF reported as lost. These shall be made reference to counter check used accountable forms attached to reports submitted by Accountable Officers. In case of those enumerated below occur, the head of office - Provincial Manager/OIC of the concerned directorate/field office shall immediately be notified and in turn carry out appropriate action.
Case a. An AF not officially issued to a particular accountable officer
has been used by him.
Case b. An AF previously reported as lost has been used by a particular
accountable officer, regardless of whether said AF has been officially issued to him or not.
Case c. At least one in a series of used accountable forms by a particular
accountable officer is missing.
As a corollary of this policy, accountable officers shall use only those
accountable forms officially issued to their respective names.
1.5 Security Guards of warehouses/buying stations shall likewise maintain a logbook of accountable forms and reports of losses and shall check the serial number of every out-going accountable form against those listed in the logbook. If any of the cases enumerated in #1.4 exists, the transaction shall be held and the PM/OIC shall be notified immediately.
2. Submission, filing, safekeeping and lending of accountability reports.
2.1 All accountability reports shall be supported by a copy of accountable forms and/or other documents evidencing the transactions stated therein.
2.2 Submission of accountability report shall be evidenced by a transmitted letter duly acknowledged by the receiving personnel. The same shall be filed together with the reports submitted. Below is the general copy distribution of accountability reports.
Original - Accounting
2nd copy - COA
3rd copy - concerned user other than the above
4th copy - File (Accountable Officer)
2.3 The custodian/recipient of accountability reports shall observe proper filing of the reports in a fully secured cabinet or steel safe with all the supporting documents kept intact.
2.4 No accountability report must be lent out unless covered by a duly approved
borrower's slip
(Exhibit C). All borrowed accountability reports/documents shall be returned within five (5) days after receipt of same. All renewal or extension shall be covered by another
borrower's slip
.
2.5 Failure of the Accountable Officers to submit to the C3.1OTS/Accounting Section their reports for two report peirodds shall mean forfeiture of their Rice Allowance. (Per approved memorandum on "Delayed Submission of accountant on t/rial Balance/Reports, August 11, 1983).
3.
Treatment of Lost Accountable Forms/Reports
3.1 Unused Accountable Forms
Immediately upon confirmation, all cases of loss of accountable forms shall be reported to the Provincial Manger/OIC's of respective field office, who shall in turn report thru wire, the loss to Supply Management Division, General Services Directorate (copy furnished Investigation Division, DEI).
The same shall be circularized by the Provincial Office (where the loss was incurred) thru available means of local media, such as radio announcements, publication in local dailies and office memos. A notice of loss must laos be conspicously posted in the Provincial Office and in all warehouses within the plrovince, to be easily read by all parties transacting business with NFA.
Consequently, based on the wire from field offices, Supply and Management Division of GSD shall circularize such loss for dissemination nationwide.
3.2 Used Accountable Forms/Accountability Reports
The loss of used accountable forms./accountability report shall be reported immeidately together with a written explanation by the employee responsible for the loss. The Provincial Manager/OIC shall see to it that the lost copy of the report or document is immediately reproduced or reconstructed based on surviving copies or from stockbooks, cashbooks, etc.
3.3 The designated custodians referred to in II-A of the Implementing Guidelines, responsible for the loss of Accountable Forms (AF) and repors shall submit a letter of explanation to the Provincial Manager/OIC within two (2) days after report of loss.
3.4 A separate file of reports on lost accountable forms shall be maintained by the Provincial Office for easy reference.
4.
Imposition of Penalty
A penalty system pertinent to the loss of accountable forms and accountability repors shall be adopted. The Regional Director shall be vested with the authority to enforce the system any time deemed necessary. The penalty system shall be:
Every case of loss of used accountable forms and accountability reports shall subject the custodian or responsible employee to a suspension of his living, amelioration, COLA and other allowances for one month. Suspension shall take effect on the payroll of the succeeding month after the receipt of formal charge from DEI.
After a formal hearing at DLA, the allowances suspended shall be forfeited if the custodian is liable, and restored if exenerated.
5.
Monthly Reporting and Inventory Taking of AF
5.1 Every end of the month, all officers with accountable forms including the APM/POO shall submit monthly "
Report of Used and Unused Accountable Forms
" (Exhibit D) with the following copy distribution:
original - Accounting
2nd copy - COA
3rd copy - File
5.2 Also, every end of the month the Supply Officer/Property Custodian of the Central and Field Offices shall submit an "
Accountable Forms Stock Position Report
" (Exhibit E) with the following copy distribution :
original - Accounting
2nd copy - COA
3rd copy - File
5.3 The Accountant or his representative shall at any time of the year conduct spot check/inventory count of commonly used AF which shall be reconciled with the
Report of Used and Unused Accountable Forms
submitted by the Accountable Officers and
accountable Forms Stock Position Report
submitted by Supply Officer/Property Custodian.
5.4 At the end of the year, the Physical Inventory Count Committee shall conduct a physical inventory count to determine the unused portion therefore adjust the expense account to inventory account. This adjustment shall be reversed at the next accounting period.
6.
Disposition of Used Accountable Forms and Accountability Reports
Please refer to SOP on Records Retention and Dispositon (PPM 05012)
7.
Disposition of obsolete, damaged/cancelled or spoiled accountable forms
"Destruction of accountable forms - Accountable Officers shall submit to the COA Auditor or his authorized representative, all obsolete, spoiled and cancelled accountable forms, for inspection and destruction. Under no circumstances shall he destroy accountable forms of any description, then be relieved from responsibility. Therefore, in submitting to the auditor for inspection and destruction accountable forms which have fixed value, the accountable officer shall make in four copies, an affidavit stating:
a) The denomination and total value of the forms.
b) The reason for the damage and the circumstances surrounding the cause of such damage or the reason for cancelling the form, and the name of the offcer or employee responsible.
c) The accountable officer shall not make an affidavit in case of obsolete forms but shall submit an inventory.
The auditor or his authorized representative shall promptly inspect and destroy the accountable forms, and make a certificate of such action below the affidavit or inventory with his certificate of destruction, to the accountable officer who will drop the accountable forms destroyed from his Monthly Report of Accountability. The accountable officer shall attach one copy of the Monthly Report of Accountability and retain the other copy for file. The auditor shall keep the original copy.
Where the damaged or cancellation of accountable forms is due to negligence, thoughtlessness, or lack of proper care, proceedings will be instituted to impose a fine on the responsible employee or require payment ofr the full value of the forms from the employees responsible therefore, or otherwise take administrative action against them as the facts in each case may warrant.
In the case of cancelled accountable forms which do not bear fixed money value, such as printed official receipts, General Form No. 13 (a) etc., the accountable officer shall not make any affidavit. He shall submit the cancelled original and duplicate copies for inspection to the auditor, who will destroy the same or otherwise take action in the premises. If the auditor decides to destroy them, he shall furnish the accountable officer with the proper credit certificate.
III. RESPONSIBILITIES
A. Requisition of Accountable Forms from Central Office by Field Offices
1.
Supply Officer/Property Custodian (F.O.)
/SPO-10/
1.1 Requisitions accountable forms (AF) thru RIV or wire/radio message approved by the Provincial Manager/OIC and addressed to the Supply Management Division thru Property Storage and Disposition Section (PSDS), GSD.
1.2 Jointly with COA representative inspect accountable forms and takes note of the completeness of the sets, correctness of serial numbers, misprints or missing numbers. Compare these with those listsed in the IRAF.
If in order indicates received items to COA representative. If not, informs the latter of the incorrectness of the package. Confirms receipt by wire/radio message and at the same time state such discrepancy.
1.3 Transmits original IRAF back to PSDS and retains one (1) copy of IRAF for file. If IRAF is not returned to PSDS after four (4) weeks from date of shipment, a tracer for unacknowledged accoutable form will be sent out.
2. Property Storage and Disposition SEction - SMD, GSD
2.1 Receives requests for AF, takes note of stock level and evaluates quantity requested.
2.2 Prepares
Invoice and Receipt of Accountable Forms
(IRAF) in 4 copies indicating quantity, kind, serial numbers of AF. Prepares package of accountable forms as requested. Retains one (1) copy of IRAF and attaches remaining 3 copies together with the transmittal letter to package.
2.3 Prepares mailing list for packages forwarded to Mailing Section/Communications Division.
2.4 Checks and verifies any report by field offices as to deviation/inconsistency/incorrectness of packages stated in the original copy of IRAF.
2.5 Makes the necessary correctness in the documents and in the file copy of IRAF using the original IRAF.
2.6 INFORMS DAB - Accounting Division of the adjustments/corrections made .
3.
Mailing Section, GSD
3.1 Checks package sent by PSDS and mails the same to the province designated.
B. Issuance of Accountable Forms to Accountable Officer
1
1.
Accountable Officer
/WS-14CDO-08,SPO-11,JOO-01/SS01/TEl-02/
1.1 Request for accountable forms thru RIV and/or wire/radio message.
1.2 Affixes signature on IRAF to acknowledge receipt of accountable forms.
2.
Supply Officer/Property Custodian
/SPO-12/
2.1 Evaluates quantity of AF requested thru RIV based on past requirement of area to be served by requisitioning officer. If found alright, serves request.
2.2 Accomplishes IRAF in 4 copies. Retains Copy 1 and distributes remaining copies accordingly.
1
May either be one of the ff: Warehouse Supervisor II, Cashier, Supply Officer/Property Custodian, Jr. Opns. Officer/Sales
3. Accounting Division/Section - Provincial Accountant - /PACNT-08/
3.1 Upon submission of report by accountable officer, reconciles serial numbers of used accountable forms with the following:
a. AF issued to the particular accountable officer.
b.
List of accountable forms
reported as lost.
3.2 Informs the Provincial Manager/OIC any violation regarding the use of accountable forms or occurence of any of the instances enumerated in #1.4 of the issuance of accountable forms section oft he specified policies.
4. Security Guard /SG-02/
a. Inspects every outgoing AI and reconciles its serial number with AF issued to the particular accountable officer and list of AF reported lost.
b. Reports to the Provincial Manager/OIC questionable issue of accountable form.
5.
Provincial Manager/OIC
/PM-16/
5.1 Effects appropriate action regarding report on violation in the use of AF/occurence of any of the cases stated in #1.4 of the specific policies.
C.
Submission of Accountability Reports/Documents
3
1.
Accountable Officer
/WS-15 CDO-09,SPO-13,Joo-12/SS-04/TEL-03/
1.1 Prepares and submits regularly usual reports to Management/COA. Attaches transmittal letter and respective copies of used accountable forms.
1.2 Gives written explanation for any missing used accountable forms.
2.
Recipient of Reports and Documents
1.2 Acknowledges receipt of accountability repors/documents by affixing signature on the Accountable Officer's copy of sthe transmittal letter.
1.2 Checks report and traces entries to documents. Calls the attention of the Accountable Officer for any deviation or any questionable item.
3. Provincial Manager/OIC /PM-17/
3.1 Evaluates explanation prepared by the accountable Officer. If acceptable, instructs accountable officer to produce a copy for management. If not acceptable or a copy could not be produced, endorses to DEI thru the Regional Director for appropriate action.
D. Lending Out of Accountability Reports
1. Borrower
1.1 Accomplishes two (2) copies of
Borrower's Slip
s (BS) (Exhibit C). Forwards the same to Section Head for notation.
1.2 Presents noted BS to Section Head of Lender for approval/disapproval.
1.3 Presents approved BS to accountability Report Custodian (lender). Acknowledges receipt of the reports/documents being borrowed by signing in the Received By portion of the BS and borrower's logbook.
1.4 On or before the 5th day, returns borrowed reports/documents to lender.
1.5 Prepares written explanation regarding the missing documents borrowed. Submits explanation to Manger/OIC.
2. Section Head of Lender
2.1 Approves/disapproves lending of reports/documents being borrowed:
a. If approved, affixes signature in appropriate portion of BS.
b. If not all documents being borrowed can be lent out, makes notations and affixes signature in the appropriate portion of B.S.
c. If disapproved, makes notations in the BS and returns to Borrower.
4
3.
Accountability Report Custodian (Lender)
3.1 Issues the reports, documents approved for lending out; affixes signature and indicates date of return of borrowed documents into appropriate portion of BS and borrower's logbook.
4. Warehouse Supervisor II, Cashier, Teller, Supply Officer, Property Custodian, Accountant, Auditor
3.2 Retains original copy of BS and gives duplicate copy to borrower.
3.3 Receives reports/documents returned by borrower and checks on missing documents.
a. If found in order, stamps "Returned date" on original (on file) and borrower's copy of BS and also on borrower's logbook.
b. If there are missing documents, call the attention of borrower.
3.4 If after five days, the borrower failed to return the reports/documents be borrowed, resorts to either of the following options:
a. Notifies him that the due date for return of reports/documents he borrowed has elapsed and that he should return the same.
b. If the borrower is still using the reports, asks him to prepare another
borrower's slip
.
4.
Provincial Manager
/PM-18/
4.1 Evaluates the explanation submitted by the borrower regarding lost documents/records.
a. If acceptable, instructs concerned borrower to produce a copy of the report or document.
b. If not acceptable and/or the copy of the report/document, endorses the matter to DEI thru the Regional Director for appropriate action.
E.
Treatment/Circularizing of Lost Accountable Forms
1.
Accountable Officer/Custodian
1.1 Immediately upon confirmation, reports loss of accountable forms/accountability reports to the Provincial Manager/OIC. Furnishes the latter with the following information:
a. Name of accountable form/title of accountability report
b. Number of pads/pages lost
c. Serial numbers
d. Place of assignment of Accountable Officer/Custodian
e. Date of Loss
f. Place of Loss
1.2 Submits a letter of explanation to the Provincial Manager/OIC within two (2) days after report of loss.
1.2 Reports loss of accountable forms/accountability report to Supply Management Division, GSD and Investigation Division, DEI thru wire/memorandum indicating the following information
(
Exhibit G
).
a. Name of accountable form/accountability report
b. Number of pads/pages lost
c. Serial numbers
d. Name of Accountable Officer or Custodian/Place of Assignment
e. Date and place of loss
f. Result of preliminary investigation
1.3 Informs concerned Regional Director if an accountable officer/custodian is exenerated/cleared or found not culpable for the loss of accountable form/accountability report.
3.
Regional/Provincial Investigator
/RINV-03/PINV-03/
3.1 Undertakes the preliminary fact finding activities and presents results to the Provincial Manager.
4.
Property Storage and Disposition Section
(PSDS), SMD, GSD
4.1 Prepares circular regarding the loss as reported in the wire/radio message and disseminates to all concerned
5.
Chief, Supply Management Division, GSD
5.1 Reviews circular, if in order. Affixes initials and and secures approval of the GSD Director.
6.
GSD Director
6.1 Approves/disapproves circular.
7.
Investigation Division, DLI
7.1 Conducts further investigation if necessary to determine the probable culpability or liability of concerned accountable officer/custodian.
7.2 Forwards results of investigation and recommends to DLA for hearing.
8.
Directorate for Legal Affairs
8.1 Conducts formal hearing on the results investigation forwarded by DEI.
8.2 If accountable officer/custodian was found guilty or culpable for the loss of accountable for the loss of accountable form/accountability report, endorses recommendation to the Regional Director, copy furnished impose penalty.
9.
Regional Director
/RD-04/
9.1 Issues formal instruction too concerned Provincial Manager/Provincial Accountant to effect forfeiture of 100% of one month's living, amelioration, COLA and other allowances of the employee reasonable for the loss of accountable forms/accountability reports.
F.
Reporting System
Central Office
1. PSDS - SID
1.1.1 Submits to COTS-DAB monthly a
Statement of Issuance of Accountable Forms
(Exhibit B)
2. COTS - DAB
2.1 Updates the books of accounts upon receipt of the
Statement of Issuance of Accountable Forms
.`
2.2 Sends advice to accounting unit of field offices for issuance of accountable forms.
2.3 At the end of the year reconciles balance of accountable forms per stock position report and physical count.
Field Offices
1. Supply Officer/Property Custodian /SPO-15/
1.1 Submits to Accounting Unit a
Statement of Issuance of Accountable Forms
2. Accounting Unit - Bookkeeper /BKPR-03/
2.1 Updates books of accounts on the basis of the advice sent by COTS-DAB and the
Statement of Issuance of Accountable Forms
submitted by the Supply Officer.
2.2 At the end of the year, reconciles balance of
accountable forms
per stock position report and physical count.
IV. FLOW CHART
Top Page
EXHIBITS
Statement of Issuance of Accountable Forms
Borrower's Slip
Report of Used and Unused Accountable Forms - Exh. D
Accountable Forms Stock Position Report
Invoice and Receipt Accountable Forms
Sample Wire Report
EXHIBIT A - LIST OF NFA ACCOUNTABLE FORMS