SOP Library
SOP NO:
GM-WH11
(List of Exhibits/Attachments)
Mission
:
Technical Support Services
Area:
Grains Marketing (GM)
Area:
Grains Marketing (GM)
Activity:
Warehousing (GM-WH)
Title:
Revised SOP on Warehouse Stock and MTS Documentation and Reporting System
Date Approved/Issued:
01/29/2001
Date Effective:
02/15/2001
Digest:
I. TERMS OF REFERENCE
A. Rationale
B. Objective
C. Scope
D. Basis
II. IMPLEMENTING GUIDELINES
A.
Stock and MTS Documentation Policies
1.
All warehouse documents, except for the
Authority to Issue
(
AI
),
Sack Issuance Authority
(
SIA
) and the
Purchase Receipt
(
PR
), shall be prepared by the Warehouse Assistant (Grains Operations Assistant II) and certified correct by the Warehouse Supervisor II (Sr. Grains Operations Officer).
2.
All documents shall be used in sequential order.
3.
There shall be a standardized color assignment for each user of accountable forms. The color sequence shall vary on each accountable form depending on copy distribution.
4.
All entries in the warehouse documents shall be written legibly and “forcefully“ in printed form so that all carbonless copies are readable.
5.
Erasures in any form shall not be allowed. An erroneous entry shall be corrected by crossing with a straightline and the Warehouse Supervisor II (Sr. GOO) shall affix his initials over the correction.
6.
In accomplishing the
WSR
/
WSI
forms, the following shall be observed as control measures:
6.1
The tally portion of the warehouse documents shall be filled up in such a way that the first column shall be utilized fully before using the next column.
6.2
The last entry on the tally portion shall be closed by a double underline.
6.3
The quantity in bags and weight in
gross kilograms
shall be written in words immediately below the double underline followed by a series of asterisk or (x) marks. (Please refer to
Annex A
for presentation)
a)
If the column is filled up to the last line, the quantity (no. of bags and weight in gross kilogram) in words shall be written in the succeeding column.
b)
In case there is no available space in the tally portion, the quantity in words may be written at the “Remarks” portion of the document, or just below it, if it is also filled up.
c)
For stocks received (transfer) which were weighed through truckscale, the quantity in bags per
WSI
shall be reflected in the
WSR
and the weight in kilograms shall be computed as follows:
Gross weight
-
Tare weight
=
Gkg
Gkg
-
MTS weight
=
Nkg
The quantity in bags and weight in gross kilogram shall also be written in words in the document, as prescribed in the preceeding section. (Refer to
Annex B
)
7.
The new grade classification codes as provided for in Memo No. TSD-QAD-F 146 dated June 26, 1991 on Nomenclature and Definition of grain grade classification and its amendments, if any, shall be used in indicating the stock condition on the documents .
8.
Classification of MTS as to condition shall be in accordance with SOP No. GM-DS01 entitled Implementing Guidelines on the Disposition of MTS effective June 1, 1991 and its amendments thereof.
9.
The use of the “tara” system is prohibited. Weight of Stocks shall be tallied directly on the warehouse documents immediately after each weighing.
10.
The Warehouse Supervisor shall see to it that all entries in the
WSI
,
WSR
and
WTS
are filled up before affixing his signature on the Certified Correct portion of the documents.
11.
Signatories to the documents shall print their name and affix their signatures over it.
12.
Cancelled documents shall be included in the stock report and be marked "CANCELLED” and perforated by a puncher in the middle for proper identification. It shall have the following copy distribution.
Original and COA copy – COA file
Accounting and Handler’s copy – Accounting file
WS copy – WS’s file
13.
All accountable forms for stocks and MTS shall be controlled and accounted for by the respective WS II’s. Loss of used and unused warehouse accountable forms shall be reported immediately in writing following the procedures provided for in SOP No. GS-PD03 entitled Revised SOP on Issuance and Control of Accountable Forms made effective January 15, 1985 and its amendment contained in SOP No. GS-PD03.A effective May 16, 1988.
14.
The following shall be observed as additional control measures on Stock and MTS issuances:
14.1
Prior to withdrawal of stocks, the carrier shall present to the guard on duty at the entrance gate the WS II’s copy of the
AI
/
SIA
except for EO 88 transactions where the Rice Allowance Coupon (RAC) is presented in lieu of
AI
.
14.2
The guard shall maintain a separate logbook to record the
AI
/
SIA
No., quantity authorized for issuance and the issuing WS II as indicated in the documents. The guard shall then return the
AI
/
SIA
to the carrier for submission to the WS II upon withdrawal.
14.3
Upon exit, the carrier shall present to the guard his copy (Copy 3) of the
WSI
/
ESI
. The guard shall verify the quantity indicated on all copies of the document and shall compare it to the recorded entries in the logbook based on previously presented WS II’s copy of the
AI
/
SIA
.
14.4
After verification, the guard shall sign on the “Inspected by “ portion of the
WSI
/
ESI
. He shall fill up and detach the guard stub and shall file it for future reference.
15.
To identify technical transactions, the Warehouse Assistant shall indicate "TECHNICAL TRANSACTION” on the Remarks portion of the
WSR
and
WSI
used. Aside from the accounting copy, the WS II shall also attach the handler’s copy of the WSR and
WSI
on the accounting copy of the weekly stock inventory reports.
B.
Forms Usage
The following accountable forms shall be used to document specific transactions:
1.
PURCHASE RECEIPT
(
PR
-Exhibit 1)
– serves as the document evidencing purchase of stocks and disbursement/payments corresponding thereto. It is prepared by the SDO based on the
WSR
issued by the WS II for in-warehouse procurement and by the Procurement Team Leader for mobile procurement.
1.1
Payments made by the CDO/SDO shall be duly attested by the Team Leader. Alterations on the
PR
as to the amount shall be avoided. Any change on the amount stated in the
PR
must be duly signed / initialed by the SDO and noted by the Team leader.
1.2
Copy distribution of the
PR
shall be as follows:
Copy 1 - Accounting
2 - CDO / SDO
3 - Provincial Auditor
4 - Farmer
2.
WAREHOUSE STOCK RECEIPT
(
WSR
– Exhibit 2)
– serves as the document evidencing all stocks (rice, palay, sugar, fertilizers, certified seeds) received by the WS II to form part of his accountability. Receipt of stocks from the following transactions shall be covered by a
WSR
; receipts from importation, procurement, transfer-in, tolling (for sugar), drying, milling, remilling, reconditioning, receipts of stocks from farmers under the Grains Inventory Financing Technique (GIFT), Farmers’ Grains Exchange Program (FGEP) and Farmers’ Option to Buy Back (FOBB). In no case shall the
WSR
be used to document in-warehouse transactions.
The
WSR
is also used during a bag to bag count with 100% weighing for purposes of liquidating and cutting-off the stock accountability of WS IIs.
2.1
A separate
pad
of
WSR
shall be used for each of the following cereal types, regardless of activity:
a)
Palay
b)
Local Rice
c)
Imported Rice (separate pads per IMR variety e.g. Vietnam rice, China rice, Thailand rice)
d)
Corngrits
e)
Corngrains
f)
By-products
g)
Certified seeds
h)
Sugar
i)
Fertilizer
2.2
Separate
sheets
of WSR shall be used for
each variety
of local and imported rice e.g. Imported rice - separate sheets for IT
1
, IT
3-
coming from the pad for Thailand Rice,
palay (e.g. PG1, PG2 - coming from the pad for Palay), corngrits and corngrains (e.g. YGN) received in the warehouse.
2.3
The actual age of stocks in months shall always be indicated by the Classifier in the
WSR
. Determination of the age of stocks shall be in accordance with the SOP on the Revised Grains Quality Control Information System (SOP No. TS-SQ04 issued and made effective 04/06/99). The reference date shall be indicated in the “Remarks” portion of the
WSR
.
2.4
Copies of the
WSR
shall be distributed as follows:
Copy 1 - Carrier
2 - WS II
3 - Accounting
4 - Auditing
5 - Handler
3.
AUTHORITY TO ISSUE
(
AI
-EXHIBIT 3)
– prepared by the Provincial Operations Officer (Sr. GOO) and serves as the written order from the Provincial Manager/OIC to the WS II for all issuances and in-warehouse movement of stocks. Stock issuances arise from the following transactions; sales, transfers, drying, milling, remillling, reconditioning, replacement, disposition, issuance of fertilizers, sugar and certified seeds, stocks withdrawals under the following programs: GIFT, FGEP, FOBB. In–warehouse stock transactions shall refer to the repiling, reclassification, rebagging and packaging (rice and sugar) of stocks within the warehouse.
3.1
The
AI
shall always be prepared prior to the issuance of the stocks, except for rice issuances under EO 88 where the Rice Allowance Coupon takes the place of the
AI
. (Please refer to the SOP on the Implementation of EO 88 and its amendments).
3.2
Only one pad of
AI
shall also be used to authorize all kinds of stock issuances.
3.3
For issuances to sales, only one (1)
AI
shall be issued per OR, per variety and/or per stock condition.
3.3.1
To ensure that only one (1)
AI
is prepared based on a particular
OR
, the POO (Sr. GOO) shall stamp or write “
AI No
._____ on the face of the
OR
.
3.3.2
THE PROVINCIAL MANAGER/OIC SHALL BE HELD ACCOUNTABLE FOR THE ISSUANCE OF TWO OR MORE
AI’s
BASED ON ONE (1) OFFICIAL RECEIPT (OR) RESULTING TO THE ILLEGITIMATE ISSUANCE OF STOCKS. HE/SHE SHALL THEREFORE BE LIABLE FOR PAYMENT OF THE OVER ISSUANCE OF STOCKS BASED ON THE PRESCRIBED REPLACEMENT COST. PAYMENT SHALL BE WITHOUT PREJUDICE TO THE FILING OF ADMINISTRATIVE OFFENSE FOR VIOLATION OF REASONABLE OFFICE RULES AND REGULATION AND SHALL, UPON CONVICTION, SUFFER THE PENALTY OF REPRIMAND SUSPENSION OR DISMISSAL, AS THE CASE MAY BE.
3.4
The WS II shall sign in the “SERVED” portion of the
AI
only when the quantity authorized for issuance has been fully served . The face of the
AI
shall also be marked boldly with “FULLY SERVED” with a double underline. (Please refer to
Annex C
)
3.5
Copy distribution of the
AI
shall be as follows:
Copy 1 - WS II
2 - Auditing
3 - Accounting
4 - POO file
4.
WAREHOUSE STOCK ISSUE
(
WSI
-
Exhibit 4
)
- serves as the document evidencing all stocks issued from the WS II’s accountability. It is prepared to document transactions specified in the
AI
, except for in-warehouse activities which should always be documented through the
WTS
.
The
WSI
is also used when a bag to bag count with 100% weighing is conducted to cut-off and liquidate the stock accountability of the WS IIs.
4.1
Like the
WSR
, a separate pad of
WSI
shall be used for each of the following cereal type:
a)
Palay
b)
Local Rice
c)
Imported Rice (separate pads per IMR variety
e.g. China rice, India rice etc,)
d)
Corngrits
e)
Corngrains
f)
By-products
g)
Certified seeds
h)
Sugar
i)
Fertilizer
4.2
As in the
WSR
, the one sheet of
WSI
- one variety documentation procedure shall also apply for issues of local and imported rice (e.g. Imported rice - separate sheets for IT
1
, IT
3
-coming from the pad for Thailand Rice,
), palay (e.g. PG1, PG2 - coming from the pad for Palay), corngrains and corngrits.
4.3
The actual age of stocks in months shall also be reflected in the
WSI
by the Classifier. The reference date shall be indicated in the “Remarks” portion of the document.
4.4
Copy distribution shall also follow that of the
WSR
.
4.5
Several
WSI
’s could be prepared based on one
AI
as in instances when:
4.5.1
The quantity authorized for issuance cannot be withdrawn in one truckload.
The WS II shall indicate in the Remarks portion of the
WSI
- “PARTIAL WITHDRAWAL with unserved balance of ____ kgs ________ bags per AI # ___________.
4.5.2
The quantity for issuance cannot be withdrawn by the recipient for consigned stocks to government institutions like DILG, National Nutrition Council (NNC), PNRC, etc.
4.6
To monitor the running balance of stocks still to be withdrawn, the WS II shall indicate at the back of the
AI
the quantity of stocks already withdrawn,
WSI
Nos. and date of withdrawal.
THE WAREHOUSE SUPERVISOR II (SR. GRAINS OPERATIONS OFFICER) SHALL BE HELD ACCOUNTABLE FOR THE OVER ISSUANCE OF STOCKS BASED ON ONE
AI
RESULTING TO THE ILLEGITIMATE ISSUANCE OF STOCKS. HE/SHE SHALL THEREFORE BE LIABLE FOR PAYMENT OF THE STOCKS ISSUED IN EXCESS OF THE AUTHORIZED QUANTITY BASED ON THE PRESCRIBED REPLACEMENT COST. PAYMENT SHALL BE WITHOUT PREJUDICE TO THE FILING OF ADMINISTRATIVE OFFENSE FOR VIOLATION OF REASONABLE OFFICE RULES AND REGULATION AND SHALL, UPON CONVICTION, SUFFER THE PENALTY OF REPRIMAND SUSPENSION OR DISMISSAL, AS THE CASE MAY BE.
4.6
For filler transactions, (balance of stocks to be issued) reference shall be on quantity in kilograms and not in bags.
4.7
In no instance shall a single
WSI
be prepared based on several
AI
’s.
5.
EMPTY SACK RECEIPT
(
ESR
- Exhibit 5
) - serves as the document evidencing that sacks were received by the WS II which shall form part of his accountabililty.
5.1 As the case maybe, the following nature of transaction shall be specified on the appropriate portion of the
ESR
a) Resacking - receipt of emptied sacks from resacking
b) Milling/remilling - return of empty sacks by contracted millers or recovery
of emptied palay/rice containers by accountable officer (WS II or MPO) for stocks in process during milling/remilling activities at NFA milling facilities.
c) Drying - receipt of excess MTS after mechanical or solar drying.
d) Transfer - receipt of MTS transferred form another warehouse or by another
accountable officer.
e) Purchase - receipt of brand new MTS
f) Reclassification receipt of MTS with new, classification/condition
g) Fillers - receipt of emptied sacks from filler transactions
5.2 Copy distribution of the
ESR
shall be as follows:
Copy 1 - Carrier
2 - WS II
3 - Accounting
4 - Auditing
5 - Handler
6.
SACK ISSUANCE AUTHORITY
(
SIA
- Exhibit 6) -serves as the written order from the Provincial Manager/OIC authorizing issuances of empty sacks from the warehouse.
6.1 Issuance of MTS arise from the following transactions:
a) Milling - issuance of MTS to millers/NFA accountable officers to be used as rice/corngrits containers.
b)
Transfer - issuance of MTS to be used by another accountable officer shall first be treated as transfer (e.g. issuance to Team Leader for mobile procurement)
c)
Composting - issuance of serviceable MTS for compost materials.
d)
Procurement - issuance of MTS by WS II to be used as container during procurement (in-warehouse or mobile). In the case of mobile procurement, the WS II is also the Team Leader.
e)
Rejected Sacks - issues to supplier to replace rejected MTS
f)
Reclassification - to document change in MTS classification/ condition.
g)
Sacking - issuance of MTS to be used as container of stocks previously stored in the Silo.
h)
Sale - sale of unserviceable MTS to the winning bidder
6.2
SIA
for sacks used as containers during procurement shall be prepared based on the actual number of sacks used. The WS II/Procurement Team Leader shall prepare a
Daily Statement of Actual Number of MTS Issued to Procurement
(Exhibit 6.1) to support request for preparation of
SIA
.
6.3
Issuance/use of MTS for in-warehouse stock resacking shall be covered by an
ESI
only. The
AI
for resacking shall carry with it the authority to use MTS. The
AI
number for resacking shall be indicated in the
ESI
.
6.4
The
SIA
shall be prepared by the POO and approved by the Provincial Manager/OIC. Copy distribution of the
SIA
shall be as follows:
Copy 1 - WS II
2 - Auditing
3 - Accounting
4 - POO file
7.
EMPTY SACK ISSUE
(ESI - Exhibit 7) - serves as the document evidencing all empty sacks issued from the WS II’s accountability. It shall be prepared based on the
SIA
. Copy distribution of the
ESI
shall follow that of the
ESR
.
8.
WEIGHER’S TALLY SHEET
(
WTS
- Exhibit 8)
- serves as the document identifying all in-warehouse stock transaction where there shall only be one weighing of stocks.
8.1
In - warehouse stock transactions shall refer to the following:
a)
Reclassification - refers to the change in stock condition, such as from good to sweepings. Stocks may be reclassified as partially/totally damaged only upon approval by the PM/OIC of a written request from the WS II and PSQAO (Sr. GOOs) supported by a Laboratory Analysis Report (LAR).
b)
Repiling - refers to the movement of stocks from pile to scale to pile. It shall refer to relocation of stocks, in which case no weighing shall take place.
c)
Resacking - refers to a change in the container of stocks e.g the former container is damaged or busted or rice is resacked from 100 - kg bag to 50 - kg bags.
d)
Packaging - refers to a change in the container of stocks into a smaller unit for sale (e.g. a 50 kg bag of rice/sugar to be packed in 1 kg, 2 kg or 5 kg plastic container)
8.2
Copy distribution of the
WTS
shall be as follows:
Copy 1 - Handler’s copy
2 - WS II
3 - Accounting copy
4 - Auditing
9.
Instructions on how to fill up the accountable forms are provided in
ANNEX D
.
C.
Stock/MTS Inventory Reporting System
1.
The Sr. Grains Operations Officer (WS II) shall be responsible for the
daily preparation
of the computerized stock inventory reports using the FOAM Stock Inventory System Module. The stock inventory reports after being certified correct by the WS II shall serve as basis of the MOS in the preparation of operations reports (
e.g. Monthly Reconciliation Report on NFA Operations, Monthly Performance Evaluation Report, Daily Grains Situationer Report, and etc.).
2.
Basis for the preparation of the computerized daily stock and MTS inventory reports shall be the warehouse documents (
WSR
,
WSI
,
WTS
,
ESR
and
ESI
) which the Warehouse Assistant shall forward daily at 4:00 PM to the MOS. These documents shall be attached chronologically to the Stock and MTS Reports.
3.
The Daily Stock Inventory Reports which the FOAM Stock Inventory System Module is capable of generating, shall be composed of the following:
3.1
Statement of Daily Warehouse Receipts
(Exhibit 9) - this is a daily report wherein pertinent details of all stock receipts in the warehouse for the day, are summarized in sequential order. This serves as a supporting schedule to the “Receipts” portion of the Summary of Receipts, Issues and Balances.
3.2
Statement of Daily Warehouse Issues
(Exhibit 10) - this is a daily statement which presents in chronological order pertinent details of all stock issues, regardless of nature of transaction, that occur in the warehouse for the day. This also serves as supporting schedule to the “Issues” portion of the Summary of Daily Receipts, Issues and Balances.
3.3
Recapitulation of Stock Receipts by Nature of Transaction
(Exhibit 11) - this is a daily summary of stocks received in the warehouse by nature of transaction.
3.4
Recapitulation of Stock Issues by Nature of Transaction
(
Exhibit 12
)
- this is a daily summary of stocks issued for the day from the warehouse by nature of transaction.
3.5
Summary of Daily Warehouse Receipts, Issues and Balances
(Exhibit 13) - this report summarizes the beginning balances, receipts, issues and ending balances of stocks for the day expressed in bags and net weight in kilograms for every cereal type. Supporting schedules are the Statement of Daily Warehouse Receipts and Statement of Daily Warehouse Issues.
4.
The Daily Stock Inventory Reports shall be prepared in six copies and shall be distributed as follows:
4.1
Copy 1 with documents - for COA Provincial Office
as reference for post-audit and liquidation of stock accountabilities of warehouse supervisors, miller contractors, etc. This shall serve as permanent file copy of the COA provincial office.
4.2
Copy 2 with documents - Accounting Unit
- for recording stocks inventory and costing. This shall also serve as the stock subsidiary ledger per warehouse.
4.3
Copy 3 - additional copy for COA unit
shall be used as reference during examination of stock accountabilities and shall be submitted to COA unit of P.O. together with the original copy.
4.4
Copy 4 without documents - Marketing Operations Section - PO
- for monitoring of inventory and basis for the issuance of
AI
, reconciliation and reports preparation.
4.5
Copy 5 with documents - WS II (SR. GOO)
- file copy
4.6
Copy 6 - Regional Office
for TOLA computation.
5.
Bulk Storage Reporting shall follow the same format except for some modification to wit:
5.1
“ name of warehouse”
shall be name of facility, e.g. silo, storage, Bin, etc.
5.2
“Variety”
column in the Summary of Receipts, Issues and Balances shall be “Facility/Vty.” e.g. silo # 1/PG1, Silo # 3/PG2 etc.
6.
Daily MTS Inventory Reports shall also be prepared daily by the MOS and shall be composed of the following:
6.1
Statement of Daily MTS Receipts
(Exhibit 14) a listing of all MTS receipts of the warehouse for the day. It serves as a supporting schedule to the “Receipts” portion of the Daily MTS Inventory Reports presented in chronological order.
6.2
Statement of Daily MTS Issues
(Exhibit 15) a listing of all MTS issues of the warehouse for the day. It serves as a supporting schedule to the “Issues” portion of the Daily MTS Inventory Reports presented in chronological order.
6.3
Summary of Daily Warehouse MTS Receipts, Issues and Balances
(Exhibit 16) is a daily summary of the beginning balances, receipts, issues and ending balance of every sack type, capacity and condition.
7.
The Daily MTS Inventory Reports shall also be prepared in five copies and shall be distributed as follows:
7.1
Copy 1 with documents - for COA Provincial Office
- used for post-audit and liquidation of MTS accountabilities of warehouse supervisors, miller contractors, etc. The original copy with documents shall serve as permanent file copy.
7.2
Copy 2 with documents for Accounting Unit
- PO- used for recording MTS inventory and costing. This shall also serve as the MTS subsidiary ledger per warehouse.
7.3
Copy 3 additional copy for COA
- shall be used as reference during examination of MTS accountabilities and shall be submitted to COA unit of P.O. together with the original copy.
7.4
Copy 4 Marketing Operations Section
- for monitoring of inventory and basis for reconciliation and reports preparation.
7.5
Copy 5 with documents - WS II (SR. GOO)
- file copy
8.
The WS II shall prepare the following reports:
a)
Weekly Statement of In-Warehouse Transactions
(Exhibit 17) per
AI
issued covering the period 1-7th, 8-15th and 16-22nd and 23rd - end of the month, to be submitted two-days after the cut-off date.
b)
Weekly Summary/Report of Drying Activity
(Exhibit 18) for liquidation of stock accountabilities as required per SOP No. GM-WH09 issued on February 12, 1999 and made effective February 15, 1999 entitled SOP on the Liquidation of Grains Stock and MTS Accountabilities. Date of submission shall be the same as that of the Weekly Statement of In-Warehouse Transaction. (See letter (a) above)
9.
To facilitate reconciliation and examination of transactions, all data requirements, particularly series numbers of reference documents and plate/vehicle numbers shall be reflected in the reports.
10.
Stock and MTS Inventory Reports shall be signed by the accountable officer in the “Certified Correct” portion prior to submission. It shall be
the accountable officer’s responsibility to check the entries in the reports
before affixing his signature. The Reports shall then be submitted to the Marketing Operations Section for verification as to the correctness of such report by the Asst. Provincial Manager/Provincial Operations Officer (APM/POO).
11.
It shall be the responsibility of the APM/POO to see to it that all copies of the Stock and MTS Inventory Reports shall be forwarded to the accounting section on or before 12:00 noon of the following day for the necessary accounting entries. Copy distribution shall be effected only after the Stocks and MTS Inventory Reports have been previously verified by the Accounting Section as evidenced by the signature of the Senior Accounting Specialist on the “Verified Correct” portion of said report.
12.
The Sr. Accounting Specialist shall notify the accountable officer of the corrections or adjustments made on a particular stock report by issuing a certified photocopy of the corrected stock reports copy furnished MOS. The accountable officer shall correct his records based on the adjustments made by the accounting section. The succeeding Stock Reports shall already incorporate the adjustment made. (See
Flowchart
in Annex E).
13.
The Stock and MTS Inventory Reports shall be deemed corrected only on the following conditions
13.1
Stocks issued based on
WSI
’s, and official Receipts issued for sales payments reconcile.
13.2
Inter-warehouse transfers of stocks reconcile.
13.3
Rebagging, repiling. reclassification and packaging within the warehouse should have no variance on weight during issues and receipts.
14.
The Provincial Manager/OIC shall sign in the “Noted by” portion of the reports.
15.
COA’s copies shall be officially endorsed to COA Auditor copy furnished SGOO, for post-audit. The
pro-forma transmittal memo
is presented in Exhibit 19. The reports shall be properly acknowledged by them in a logbook to be prepared and controlled by the accounting unit.
16.
Failure of the SGOO (WS II) to submit the Stock and MTS Inventory Reports for five (5) successive days shall mean withholding of the Warehouse Supervisor’s rice allowance for the following month. It shall be the responsibility of the Sr. Accounting Specialist to notify the Provincial Administrative Officer about the non-submission of the reports. In consonance with the Revised SOP on Rice Allowance, failure to withdraw the rice allowance within the prescribed period of withdrawal because of non-submission of Stock and MTS Inventory Reports shall mean the subsequent forfeiture of rice allowance.
D.
Monitoring of Inventory of Accountable Forms
For easy monitoring of pads of
WSI
and
WSR
used for each cereal type and to facilitate keeping track of missing documents, the
Report of Used and Unused Accountable Forms
submitted by the Warehouse Supervisor (SGOO) every end of the month shall be modified as presented in
Exhibit 20
. The report shall be prepared in 3 copies to be distributed as follows:
Copy 1 - Accounting
2 - COA
3 - Supply Officer
E.
Stock Transaction Monitoring System
1.
The SGOO (WS II) shall maintain a
Warehouse Stock Book
(Exhibit 21) to serve primarily as reference in the preparation of the Stock Inventory Report. It shall be maintained per warehouse and per cereal type.
1.1
Recording of transactions on the Stock Book shall be on a daily basis. Daily, weekly and monthly totals of Receipts, issues and Balances shall be computed and indicated by stock condition per variety for every cereal type.
1.2
Weekly, on the 7th, 15th, 22nd and end of the month, a recapitulation of all receipts and issuances per transaction type shall be presented on the stock book.
All rulings and/or issuances inconsistent herewith are hereby superseded.
The foregoing SOP shall take effect this 15th day of February, 2001.
III. RESPONSIBILITIES
IV. FLOW CHART
Data Flow Diagram - Stock and MTS Inventory Reporting System (FOAM)
Top Page
EXHIBITS
Weekly Stock Report for Drying Trans (GM-WH11)
Report of Used and Unused Accountable Forms (GM-WH11)
Summary of Statement of Daily Warehouse MTS Receipts, Issues and Balances
Statement of Daily MTS Receipts (GM-WH11)
Statement of Daily MTS Issues (GM-WH11)
Instructions on How to Accomplish the Accountable Forms
Statement of Daily Whse Issues (GM-WH11)
Daily Statement of Actual Number of MTS Issued to Procurement (GM-WH11)
Recapitulation of Stocks Issues by Nature of Trans, By-Variety (GM-WH11)
Recap of Stock Receipts - Nature Transaction, By-Variety (GM-WH11)
Statement of Daily Whse Receipts
Warehouse Stock Book
Summary of Daily Whse Receipts, Issues and Balances (GM-WH11)
Weekly Statement of In-Whse Trans. Per AI Issued (GM-WH11)
DFD-Stock and MTS Invty. Reporting System (FOAM)
Pro-forma Transmittal Memo (GM-WH11)
Authority to Issue (GM-WH11)
Warehouse Stock Issue (GM-WH11)
Empty Sack Receipt (GM-WH11)
Sack Issuance Authority (GM-WH11)
Empty Sacks Issue (GM-WH11)
Weigher's Tally Sheet (GM-WH11)
Whse Stock Receipt Annex A (GM-WH11)
Whse Stock Receipt Exh 2 (GM-WH11)
WSR - Annex B
AI-Annex C (GM-WH11)