SOP Library
SOP NO:
GM-WH06
(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:
04/21/1993
Date Effective:
05/15/1993
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 (Senior 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. In accomplishing the forms, the following shall be observed as control measures :
5.1 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.
5.2 Any erroneous entry corrected by crossing with a straight line shall be authenticated by affixing the initials of the WS II (Sr. GOO).
5.3 The last entry on the tally portion shall be closed by a series of asterisk or (x) marks.
5.4 The total quantity in bags/kg/pieces of stocks/MTS received and/or issued by the WS II (Sr. GOO) shall be legibly written in words and figures in the warehouse documents.
5.4.1 The quantity in gross kilograms shall be written in words immediately below the closing asterisk mark or in the next column if the last column is fully filled up.
5.4.2 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 if it is also filled up.
6. 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.
7. 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.
8. The use of the "tara" system is prohibited. Weight of stocks shall be tallied directly on the warehouse documents immediately after each weighing.
9. Signatories to the documents shall print their name and affix their signatures over it.
10. Cancelled documents shall be reported 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
11. All accountable forms for stocks and MTS shall be controlled and accounted for by the respective WS IIs. 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 effective January 15, 1985 and its amendment SOP No. GS-PD03. A effective May 16, 1988.
12. The following shall be observed as additional control measures on Stock and MTS issuances :
12.1 Prior to withdrawal of stocks, the carrier shall present to guard on duty at the entrance gate the WS II's copy of the AI/SIA.
12.2 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.
12.3 Upon exit, the carrier, shall present to the guard his copy (original copy) 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.
12.4 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.
13. 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 weekly stock inventory reports.
B.
Forms Usage
The following accountable forms shall be used to document specific transactions :
1.
PURCHASE RECEIPT
(PR) - 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/initialled 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 - Prov'l. Auditor
4 - Farmer
2.
WAREHOUSE STOCK RECEIPT
(WSR) - serves as the document evidencing all stocks received by the WS II to form part of his accountability. Receipt of stocks from the following transactions shall be covered by a WSR: receipt from importation, procurement, transfers, drying, milling, remilling, reconditioning, receipts from returned stocks, receipts under the Quedan Financing for Farmers Group and receipts under the Grains Exchange Program.
2.1 A separate pad of WSR shall be used for every cereal type namely :
a. Palay
b. Rice
c. Corngrits
d. Corngrain
e. By-products
f. Others - Flour, Peanut Cassava, wheat grains, certified seeds, fish meal, etc.
2.2 For every cereal type, an individual pad of WSR shall be provided for every activity with voluminous transactions namely :
a. Palay - Procurement, Drying, Transfer
b. Rice - Milling/Remilling, Transfer
c. Corngrits - Milling, Transfer
d. Corngrain - Procurement, Transfer
e. By-Products - Milling
Activities with minimal transactions involving a particular cereal type may be lumped in one pad of WSR (e.g. Rice-Importation and Returned Stocks, etc.)
2.3 One WSR shall be prepared per truckload.
2.4 Copies of the WSR shall be distributed as follows :
Copy 1 - Carrier/SDO
Copy 2 - WS II
Copy 3 - Accounting
Copy 4 - Auditing
Copy 5 - Handler
3.
AUTHORITY TO ISSUE
(AI-) - 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, remilling, reconditioning, replacement, disposition, Quedan withdrawals and grains exchange. In-warehouse stock transactions shall refer to the repiling, reclassification, and rebagging of stocks within the warehouse.
3.1 The AI shall always be prepared prior to the issuance of stocks.
3.2 A separate pad of AI shall be used for each of the major activities namely Milling/Remilling, Transfer, Distribution, Drying and In-whse Stock movements. All other activities shall be lumped in another pad of AI.
3.3 For issuances to sales, only one (1) AI shall be issued per OR, per variety and/or per stock condition. In case of stocks to be issued with more than one OR, variety and/or condition, another AI shall be prepared.
3.3.1 To ensure that only one 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. HENCEFORTH, HE SHALL BE SUBJECT TO THE ADMINISTRATIVE OFFENSE OF 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.
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) - 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 are documented through the WTS.
4.1 Like the WSR, a separate pad of WSI shall be used for every cereal type and per major activity namely :
a. Palay - Milling, Transfer, Drying
b. Rice - Sales, Transfer, Remilling/Reconditioning
c. Corngrits - Sales, Transfer
d. Corngrain - Sales, Milling, Transfer
e. By-Products - Sales
4.2 Copy distribution shall also follows that of the WSR.
4.3 Only one WSI shall be prepared per truckload.
4.4 Several WSIs could be prepared based on one AI as in instances when.
4.4.1 The quantity authorized for issuance cannot be withdrawn in one truckload.
4.4.2 The quantity for issuance cannot be withdrawn by recipient for consigned stocks of government institutions like DILG, NNC, PNRC, etc. to monitor the running balance of stocks 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.
4.5 In no instance shall a single WSI be prepared based on several AIs.
5.
EMPTY SACK RECEIPT
- serves as the document evidencing sacks received by the WS II which shall form part of his accountability.
5.1 As the case maybe, the following nature of transaction shall be specified on the appropriate portion of the ESR :
a. Procurement - return of unused MTS by mobile procurement teams
b. Mending - receipt of mended sacks
c. Rebagging - receipt of emptied sacks from rebagging
d. Milling/remilling - return of empty sacks by contracted millers or recovery of emptied palay/rice containers during milling/remilling activities by accountable officer of NFA milling facilities
e. Drying - receipt of excess MTS after mechanical or solar drying
f. Transfer - receipt of MTS transferred from another warehouse
g. Purchase - receipt of brand new MTS from MTS suppliers
h. Reclassification - receipt of MTS with new classification
i. Lending - receipt of unused/borrowed MTS by FOs etc.
j. Fillers - receipt of emptied sacks from filler transactions
k. Pallet Matting - receipt of MTS previously used for pallet matting within the warehouse
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
- serves as the written order from the Provincial Manager/OIC to authorize all issuances of empty sacks from the warehouse.
6.1 Issuance of MTS arise from the following transactions :
a. Sales occurs in very remote cases when the buyer has to purchase MTS to be used as containers for filler stocks (i.e. quantity of stocks to be purchased per AI has the number of bags fully served but the net kilograms still has a balance for issuance, thereby needing an additional container) or in sale of unserviceable MTS.
b. Procurement - issuance of MTS to be used by Mobile Procurement Teams.
c. Milling - issuance of MTS to millers/NFA accountable officers to be used as rice/corngrits containers.
d. Transfer - issuance of MTS to be used by another accountable officer shall first be treated as transfer.
e. Compositing - issuance of serviceable MTS for compost materials.
f. Lending with deposit to farmers associations/cooperative, government agencies and lending institutions.
g. Rejected sacks - issues to supplier for replacement.
h. Reclassification - issuance of sacks for changes in MTS condition.
i. Pallet Matting - issuance of sacks to be used for pallet matting within the warehouse.
j. Mending - issuance of sacks to mending contractor.
6.2 Issuance/use of MTS for in-warehouse stock rebagging shall be covered by an ESI only. The AI for rebagging shall carry with it the authority to use MTS. The AI number for rebagging shall be indicated in the ESI.
6.3 Issuance/use of MTS for in-waehouse procurement shall be covered by an ESI only. A SIA shall no longer be issued for in-warehouse procurement since the sacks shall remain in the warehouse. The ESI shall only be prepared at the end of the week to document all MTS issued for in-warehouse procurement.
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)
- 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 s 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).
b. Repiling - refers to the movement of stocks from pile to scale to pile. It shall include bag to bag physical inventory in case of liquidation. It shall also refer to relocation of stocks, in which case no weighing shall take place.
c. Rebagging - refers to the change in the sacking capacity of stocks (i.e. a 100-kg bag of rice to be rebagged in 50 - kg bags.) or a change in sacks when the original/former container is damaged or busted.
8.2 Copy distribution of the WTS shall be as follows :
Copy 1 - Handler's copy
2 - WS II
3 - Accounting Copy
4 - Auditing
(REFER TO THE ANNEXES FOR INSTRUCTIONS ON HOW TO ACCOMPLISH THE ACCOUNTABLE FORMS. THESE INSTRUCTIONS ARE FOR PROSPECTIVE USE IN VIEW OF ONGOING REVISIONS OF ACCOUNTABLE FORMS. THE REVISED FORMS SHALL BE USED WHEN THE INVENTORY OF EXISTING FORMS ARE DEPLETED)
III. RESPONSIBILITIES
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 (Senior 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. In accomplishing the forms, the following shall be observed as control measures :
5.1 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.
5.2 Any erroneous entry corrected by crossing with a straight line shall be authenticated by affixing the initials of the WS II (Ssr. GOO).
5.3 The last entry on the tally portion shall be closed by a series of asterlisk or (x) marks.
5.4 The total quantity in bags/kg/pieces of stocks/MTS received and/or issued by the WS II (Sr. GOO) shall be legibly written in words and figures in the warehouse documents.
5.4.1 The quantity in gross kilograms shall be written in words immediately below the closing asterisk mark or in the next column if the last column is fully filled up.
5.4.2 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 if it is also filled up.
6. 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.
7. 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.
8. The use of the "tara" system is prohibited. Weight of stocks shall be tallied directly on the warehouse documents immediately eater each weighing.
9. Signatories to the documents shall print their name and affix their signatures over it.
10. Cancelled documents shall be reported 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
11. All accountable forms for stocks and MTS shall be controlled and accounted for by the respective WS IIs. 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 effective January 15, 1985 and its amendment SOP No. GS-PD03.A effective May 16, 1988.
12. The following shall be observed as additional control measures on Stock and MTS issuances :
12.1 Prior to withdrawal of stocks, the carrier shall present to guard on duty at the entrance gate the WS II's copy of the AI/SIA.
12.2 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.
12.3 Upon exit, the carrier shall present to the guard his copy (original copy) 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.
12.4 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.
13. 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 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) - 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 - Prov'l. Auditor
4 - Farmer
2.
WAREHOUSE STOCK RECEIPT
(WSR-Exhibit 2) - serves as the document evidencing all stocks 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, transfers, drying, milling, remilling, reconditioning, receipts from returned stocks, receipts under the Quedan Financing for Farmers Group and reciepts under the Grains Exchange Program.
2.1 A separate pad of WSR shall be used for every cereal type namely :
a. Palay
b. Rice
c. Corngrits
d. Corngrain
e. By-products
f. Others - flour, peanut, cassava, wheat, grains, certified seeds, fish meal, etc.
2.2 For every cereal type, an individual pad of WSR shall be provided for every activity with voluminous transactions namely :
a. Palay - Procurement, Drying, Transfer
b. Milling/remilling, transfer
c . Corngrits - Milling, Transfer
d. Corngrain - Procurement, Transfer
e. By-Products - Milling
Activities with minimal transactions involving a particular cereal type may be lumped in one pad of WSR (e.g. Rice-Importation and Returned Stocks, etc.)
2.3 One WSR shall be prepared per truckload.
2.4 Copies of the WSR shall be distributed as follows :
Copy 1 - Carrier/SDO
2 - WS II
3 - Accounting
4 - Auditing
5 - Handler
3.
AUTHORITY TO ISSUE
(AI-) - 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, remilling, reconditioning, replacement, disposition, Quedan withdrawals and grains exchange. In-warehouse stock transactions shall refer to the repiling, reclassification, and rebagging of stocks within the warehouse.
3.1 The AI shall always be prepared prior to the issuance of stocks.
3.2 A separate pad of AI shall be used for each of the major activities namely Milling/Remilling, Transfer, Distribution, Drying and In-whse Stock movements. All other activities shall be lumped in another pad of AI.
3.3 For issuances to sales, only one (1) AI shall be issued per OR, per variety and/or per stock condition. In case of stocks to be issued with more than one OR, variety and/or condition, another AI shall be prepared.
3.3.1 To ensure that only one 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. HENCEFORTH, HE SHALL BE SUBJECT TO THE ADMINISTRATIVE OFFENSE OF VIOLATION OF REASONABLE OFFICE RULES AND REGULATION AND SHALL UPON CONVICTION, SUFFER THE PENALTY OF REPRIMAND, SUSPENSION OR DISMISSSAL, 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.
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 are documented through the WTS.
4.1 Like the WSR, a separate pad of WSI shall be used for every cereal type and per major activity namely :
a. Palay - Milling, Transfer, Drying
b. Rice - Sales, Transfer, Remilling/Reconditioning
c. Corngrits - Sales, Transfer
d. Corngrain - Sales, Milling, Transfer
e. By-Products - Sales
4.2 Copy distribution shall also follow that of the WSR.
4.3 Only one WSI shall be prepared per truckload.
4.4 Several WSIs could be prepared based on one AI as in instances when.
4.4.1 The quantity authorized for issuance cannot be withdrawn in one truckload.
4.4.2 The quantity for issuance cannot be withdrawn by recipient for consigned stocks of government institutions like DILG, NNC, PNRC, etc. To monitor the running balance of stocks 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.
4.3 In no instance shall a single WSI be prepared based on several AIs.
5.
EMPTY SACK RECEIPT
- serves as the document evidencing sacks received by the WS II which shall form part of his accountability.
5.1 As the case maybe, the following nature of transaction shall be specified on the appropriate portion of the ESR :
a. Procurement - return of unused MTS by mobile procurement teams
b. Mending - receipt of mended sacks
c. Rebagging - receipt of emptied sacks from rebagging
d. Milling/remilling - return of empty sacks by contracted millers or recovery of emptied palay/rice containers during milling/remilling activities by accountable officer of NFA milling facilities.
e. Drying - receipt of excess MTS after mechanical or solar drying.
f. Transfer - receipt of MTS transferred from another warehouse.
g. Purchase - receipt of brand new MTS from MTS suppliers.
h. Reclassification - receipt of MTS with new classification.
i. Lending - receipt of unused/borrowed MTS by FOs etc.
j. Fillers - receipt of emptied sacks from filler transactions.
k. Pallet Matting - receipt of MTS previously used for pallet matting within the warehouse.
5.2 Copy distribution of the ESR shall be as follows :
Copy 1 - Carrier 4 - Auditing
2 - WS II 5 - Handler
3 - Accounting
6.
SACK ISSUANCE AUTHORITY
(SIA) - serves as the written order from the Provincial Manager/OIC to authorize all issuances of empty sacks from the warehouse.
6.1 Issuance of MTS arise from the following transactions :
a. Sales - occurs in very remote cases when the buyer has to purchase MTS to be used as containers for filler stocks (i.e. quantity of stocks to be purchased per AI has the number of bags fully served but the net kilograms still has a balance for issuance, thereby needing an additional container) or in sale of unserviceable MTS.
b. Procurement - issuance of MTS to be used by Mobile procurement Team.
c. Milling - issuance of MTS to millers/NFA accountable officers to be used as rice/corngrits containers.
d. Transfer - issuance of MTS to be used by another accountable officer shall first be treated as transfer.
e. Composting - issuance of serviceable MTS for compost materials.
f. Lending with deposit to farmers associations/cooperative, government agencies and lending institutions.
g. Rejected sacks - issues to supplier for replacement.
h. Reclassification - issuances of sacks for changes in MTS condition.
i. Pallet Matting - issuance of sacks to be used for pallet matting within the warehouse.
j. Mending - issuance of sacks to mending contractor.
6.2 Issuance/use of MTS for in-warehouse stock rebagging shall be covered by an ESI only. The AI for rebagging shall carry with it the authority to use MTS. The AI number for rebagging shall be indicated in the ESI.
6.3. Issuance/use of MTS for in-warehouse procurement shall be covered by an ESI only. A SIA shall no longer be issued for in-warehouse procurement since the sacks shall remain in the warehouse. The ESI shall only be prepared at the end of the week to document all MTS issued for in-warehouse procurement.
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
5 - POO File
7.
EMPTY SACK ISSUE
-
(ESI)
- 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 follows 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).
b. Repiling - refers to the movement of stocks from pile to scale to pile. It shall include bag to bag physical inventory in case of liquidation. It shall also refer to relocation of stocks, in which case no weighing shall take place.
c. Rebagging - refers to the change in the sacking capacity of stocks (i.e. a 100 - kg bag of rice to be rebagged in 50 - kg bags.) or a change in sacks when the original/former container is damaged or busted.
8.2 Copy distribution of the WTS shall be as follows :
Copy 1 - Handler's copy
2 - WS II
3 - Accounting Copy
4 - Auditing
(REFER TO THE ANNEXES FOR INSTRUCTIONS ON HOW TO ACCOMPLISH THE ACCOUNTABLE FORMS. THESE INSTRUCTIONS ARE FOR PROSPECTIVE USE IN VIEW OF ONGOING REVISIONS OF ACCOUNTABLE FORMS. THE REVISED FORMS SHALL BE USED WHEN THE INVENTORY OF EXISTING FORMS ARE DEPLETED)
C.
STOCKS/MTS INVENTORY REPORTING SYSTEM
1. Province under the FOAM system/program shall follow prescribed SOPs on the FOAM system. The Marketing Operations Section shall be responsible for the preparation of the computerized stock reports.
2. For provinces not included in the Field Office Accounting Mechanization (FOAM) system/program, stock and MTS inventory reports shall be submitted weekly by the Sr. GOO (WS II) to the Accounting section. Period coverage shall be 1-7th, 8-15, 16-22nd and 23rd-end of the month. Submission shall be two-days after the cut-off date.
3. Basis for the preparation of the reports shall be the warehouse documents. The WSR, WSI and WTS shall be attached chronologically to the Stock reports, and the ESR and ESI to the MTS inventory reports.
4. Weekly Stock Inventory Report shall constitute the following :
a. Summary of Receipts, Issues and Balances (MIS Manual-FOR Catalogue code POPO-OPER-01.1-187) - this is a weekly summary of beginning balances, receipts, issues and ending balances of stocks for the week expressed in bags and net weight in kilograms for every cereal type.
b. Statement of Weekly Receipts (Cat. Code POPO-OPER-01.2-187) - this is a weekly report wherein pertinent details of all stock receipts in the warehouse for the week, regardless of the nature of transaction, are summarized in sequential order. This serves as a supporting schedule to the "Receipts" portion of the Summary of Receipts, Issues and Balances.
c. Statement of Weekly Issues (Cat. Code POPO-OPER-01.3-187) - this is a weekly statement which presents in chronological order pertinent details of all stock issues, regardless of nature of transaction, that occur in the warehouse for the week. This also serves as supporting schedule to the "Issues" portion of the Summary of Receipts, Issues and Balances.
4.1 Bulk Storage Reporting shall follow the same format except for some modification to wit:
a. "name of warehouse" shall be name of facility, e.g. silo, storage, bin, etc.
b. "variety" column in the Summary of Receipts, Issues and Balances shall be "Facility/Vty." e.g. Silo # 1/XQP, Silo # 3/PA7, etc.
5. The weekly MTS Inventory Report shall consist of the following :
a. Weekly MTS Receipts/Issues (Exhibit 9) - this is a weekly summary of beginning balances, receipts, issues and ending balances of every sack type, capacity and condition.
b.
Statement of Weekly MTS Receipts
- a supporting schedule to the "Receipts" portion of the MTS Receipts/Issues. All MTS receipts of the warehouse for the week are listed in chronological order.
c. Statement of Weekly MTS Issues (Exhibit 11) - a listing of all MTS issues of the warehouse for the week presented in chronological order. It serves as a supporting schedule to the "Issues" portion of the Weekly MTS Receipts/Issues.
6. To facilitate reconciliation and examination of transactions, all data asked for in the reports, particularly series nos. of reference documents and plate/vehicle nos. shall be reflected in the reports.
7. Weekly 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. He shall make the necessary corrections, if any, and call the attention of the person who prepared the reports.
8. The reports shall be prepared in six copies and shall be distributed as follows :
a. COA Unit - Provincial office - (Original copy with documents and copy 6 as additional copy) - for liquidation of stock accountabilities of warehouse supervisors, miller contractors, etc. The original copy shall serve as pemanent file copy.
b. Accounting Unit - PO (copy 2 with documents) - for recording stocks/MTS inventory and costing. This shall also serve as stock subsidiary ledger of accounting per warehouse.
c. COA - NFA Central Office (copy 3 without documents) - for reference during examination of stock accountabilities. To be submitted to COA unit of PO together with the original and 6th copies.
d. WS II (Sr. GOO) (copy 4 with documents) - file copy
e. Marketing Operations Section - PO (copy 5 without documents) for monitoring of inventory and basis for the issuance of AI, reconciliation and reports preparation.
9. Prior to distribution, all copies of the stock and MTS reports shall be forwarded to the Accounting Section for checking if its contents coincide with the supporting documents. Copy distribution shall be effected only after the stock and MTS reports have been previously verified by the Accounting Section as evidenced by the signature of the Prov'l. Accountant (Senior Accounting Specialist) on the "Verified Correct" portion of said report).
10. The Weekly Stock and MTS Inventory Reports shall be deemed corrected only the following conditions :
a. Stocks issued based on WSIs and Official Receipts issued for sales payments are reconciled monthly.
b. Inter-warehouse transfers of stocks are reconciled monthly.
c. Rebagging, repiling and reclassification within the warehouse should have no variance on issues and receipts.
11. The Weekly Stock and MTS Inventory Reports shall be considered as Statement of Transactions subject to examination and audit by COA unit Auditors.
12. The Provincial Manager/OIC shall sign in the "Noted by" portion of the reports.
13. The Provincial Accountant shall notify the accountable officer in writing for any errors or adjustments made on a particular stock report. The accountable officer shall correct its succeeding stock reports based on the adjustments made by the Accounting Section.
14. Receipt by COA of copies 1,3 and 6 of the stock and MTS reports shall be properly acknowledged by them in a logbook to be prepared and controlled by the Provincial Accounting Section.
15. Failure to submit the stock and MTS Inventory Reports within the given deadline for two successive report periods by the WS II/Accountable Officer shall mean the immediate forfeiture of the Provincial Manager/OIC's and concerned personnel's Rice Allowance Benefit. This forfeiture shall be in accordance with the provisions of the Guidelines for the Forfeiture of Rice Allowance ; penalty for late submission of report dated January 11, 1984. The forfeiture of rice allowance however, shall not prejudice the filing of an Administrative offense of Violation of Reasonable Office Rules and Regulations which upon conviction, the offender shall suffer the penalty of Reprimand, Suspension or Dismissal as the case may be.
D.
Other Stock Transaction Monitoring System
1. The Marketing Operation Section shall prepare a Monthly Reconciliation Report on NFA Operations (Catalogue Code POPO-OPER-04-187) based on its copy of the stock reports. Said report shall be submitted to the PM/OIC (cc: Accounting Unit and COA). The reported variances shall be used by the Accounting Unit for verification and necessary adjustment/s on Inventory balance/s reflected in the books.
1.1 Said reports shall cover the whole month of operations. Submission to the Provincial Manager shall be on or before the 7th calendar day of the succeeding month. Failure to submit the report on its due date shall mean the forfeiture of rice allowance of the Head of the Marketing Operations Section.
1.2 All discrepancies/variances discovered shall be investigated, accounted for and settled. Results of the action taken on the reported variances shall be reflected/noted in the succeeding reconciliation reports on NFA Operations.
2. The Marketing Operations Section shall compile the Monthly Reconciliation reports which shall then serve as a logbook to monitor the following transactions:
2.1 Stock Movement
a. Within the province - to monitor interwarehouse transfer within the province.
b. Inter-province - to monitor - inter-provincial transfer. The logbook can be used by the issuing province as reference in preparing the Monthly Dispersal Report.
2.2 Drying Reconciliation - to monitor issuances/receipts to/from drying.
2.3 Milling Reconciliation - as prescribed by milling SOP
2.4 Sales Reconciliation - to reconcile stock issuances to sales per "WSI against AI and OR".
3. The WS II shall have the option to maintain a Warehouse Stock Book (Exhibit 12) to serve primarily as reference in the preparation of the Stock Inventory Report. It shall be maintained per warehouse and per cereal type.
3.1 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.
3.2 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.
IV. FLOW CHART
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EXHIBITS
Empty Sack Receipt
Warehouse Stock Receipt (Exhibit 2)
Authority to Issue (Exhibit 3)
Empty Sack Issue (Exhibit 7)
Weigher's Tally Sheet (Exhibit 8)
Sack Issuance Authority (exhibit 6)
Statement of Weekly MTS Receipts