SOP Amendment / Addendum

Date : 04/24/2002

SOP Amedment / Addendum No. : FS-GP18.A
Title : Amendment/Addendum to the Revised SOP on the Application of Replacement Cost
Digest :

For the information, guidance and compliance of all concerned published hereunder is the Amendment/Addendum to SOP No. FS - GP 18 entitled Revised SOP on the Application of Replacement Cost issued and made effective on December 7, 2000.

Item II.A.11 is hereby amended to read as follows:

For losses beyond the control of the NFA accountable officer, he or she shall file a request for relief from accountability with the attached available supporting evidence, with the Commission on Audit (COA) copy furnished the GSD and the accountable officer’s Administrative Assistant/PAO/RAO, within thirty (30) calendar days from the occurrence of loss or such longer period as the COA may in the particular case allow.

The request for relief shall be supported by the following documents whichever are applicable:

a) Affidavit executed by the accountable officer stating the following facts:

(1) Property lost and its valuation

(2) Actual date in which the absence was first noted

(3) Manner of disappearance

(4) Efforts put forth to recover the same

(5) Provisions made to safeguard the property; and

(6) Date when the loss was reported to the auditor and the police authorities

b) Joint Affidavit of two (2) disinterested persons cognizant of the facts and circumstances about the loss. In case it is not possible to obtain the statement of two disinterested persons and only one is available, or none at all, such fact should be set forth in the affidavit of the person requesting relief, giving the reasons therefore
c) Final Police Report showing the steps taken by the police authorities to recover the property lost and to apprehend the suspect(s) and the present status of the case

d) Comments and/or recommendation of the agency head

e) Comments and/or recommendation of the auditor as a result of the investigation and evaluation of the causes of the loss and the evidences submitted, which shall be listed in his indorsement, taking into consideration the degree of diligence exercised by the accountable officer in the safekeeping of government property under his custody so that negligence on the part of the accountable officer is not an attributable factor to the causes of loss
f) Certification from Police/Fire Chief/Provincial Governor/Mayor or other competent authority as to the destruction brought by natural calamity and/or insurgency
g) Inspection Report on the extent of damage on insured property
h) Evidence of the immediate issuance of the notice of loss of accountable forms as required under COA Circular No. 84-233 dated August 21, 1984
i) Copy of memorandum Receipt(s) for property losses

(Sec 498 and 499 of Government Accounting and Auditing Manual Vol. 1, 1991).