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Systems and Procedures

Manual on the Managementof Barangay Funds andProperty

SUPPLIES & MATERIALS,

PROPERTY, PLANT & EQUIPMENT,

PUBLIC INFRASTRUCTURES andREFORESTATION PROJECTS

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Learning Objectives

To understand the operating, recordingand reporting policies governingsupplies and materials, property, plantand equipment, public infrastructures andreforestation projects;

To know the responsibilities of barangayofficials and staff; and

To familiarize with the forms and reports

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Policies on the following:

Insurance of PPE

Public Infrastructures andReforestation ProjectsCosting of Supplies and PPERecording Supplies and Materials,PPE, Public Infrastructures andReforestation ProjectsReporting PPE

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Policies on Requisition andProcurement

a. The BT shall act as the PropertyOfficer responsible for the receipt,

upkeep, issuance and physicalinventory of barangay property;

b. All procurement shall be covered by

Approved Procurement Program(APP);

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c. Total estimated cost of the APP shallnot exceed the total appropriations

authorized for the acquisition of supplies or property;


d. All procurement shall be inaccordance with the requirements of RA 9184, the Procurement Law;

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e. Procurement of supplies shall bedirectly charged to MOOE

f. Procurement of PPE and constructionof Public Infrastructures shall be

charged against appropriations for CO


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g. Request for procurement of suppliesand property shall be covered byapproved Purchase Requests (PR);

h. Purchases shall be covered by

approved Purchase Orders (PO);


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This form shall be prepared by therequisitioner for the procurement of

supplies, materials and PPEs. It shall bethe basis in preparing the PO.

Purchase Request

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Barangay: Simamla P.R. No.: 07-01-001City/ Municipality: Virac Date : 1/2/07

1 1 pc P 3,025.002 1 set 30,000.00

Total Estimated Amount P 33,025.00Purpose:

Approved:

Cannon BJC 210 3,025.00Unit Cost

EstimatedAmount

_________________

30,000.00

Date Date

Punong BarangaySignature over Printed Name

Unit of Issue Item Description

Requested by:

Estimated

PURCHASE REQUEST

___________________________________

Requisitioner

_________________

REQUISITION

Acer computer

ItemNumber

Qty

Signature over Printed Name

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Purchase Request

This form shall be prepared in three(3) copies to be distributed as follows:

Original to be attached to thePO

2nd copy Requestor

3rd copy BT

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ThisThis formform shallshall bebe preparedprepared byby thethe BTBTfor for everyevery purchasepurchase to to bebe mademade addressedaddressedtoto thethe supplier supplier requestingrequesting thethesupply/deliverysupply/delivery of of thethe specifiedspecified itemsitems ininaccordanceaccordance withwith thethe termsterms of of thethe purchasepurchase

asas agreedagreed uponupon duringduring thethe procurementprocurementprocessprocess. .

Purchase Order Purchase Order

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Barangay: Simamla City/ Municipality: ViracTel. No. 811-2318 Province: Catanduanes

Supplier : Perry's E lectonics P.O. No.: 07-01-001Address : Salvacion, Virac, Catandunes Date : 1/2/07

TIN : 136-435-089 Mode of Procurement:Bidding Negotiated Over the Counter

Please deliver to this Office the following articles subject to the terms and conditions contained herein:

Place of Delivery: Simamla, Virac, Catanduanes Delivery Term: 5 days upon receiptDate of Delivery: 1/10/07 Payment Term: 2/10, n/30

Unit Amountpc 1 P 3,025set Acer computer 1 30,000.00

(Total Amount in Words) Thirty three thousand and twenty five pesos only P33,025.00

In case of failure to make full delivery within the time specified above, a penalty of one- tenth (1/10)of one percent for everyday of delay shall be imposed.

Very truly yours,

Signature over Printed Name

Date

Existence of Available Appropriations

PURCHASE ORDER

Conforme:

Gentlemen:

Particulars Quantity Unit Cost

30,000.00Cannon BJC 210 3,025.00

Signature over Printed NameSupplier

Date

Signature over Printed NamePunong Barangay

Date

of Thirty three thousand and twenty five only

Chairman, Committee on Appropriations

(P33,025.00).

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Purchase Order Purchase Order

This form shall be prepared in three(3) copies to be distributed as follows:

Original

to the Supplier for conforme to the termsof the PO andattachment to the DVupon request for payment

2nd copy BT

3rd copy BRK

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i. All deliveries shall be covered by IARand shall be inspected by the

Inspection Committee headed by BTwith a designated Kagawad asmember; and

j. The supplies and property inspectedshall be accepted by BT.


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In spectio n a n d Accepta n ce Report

Goods ordered and delivered aresubject to inspection by the InspectionTeam to check if deliveries conform withthe specifications stated in the PO andacceptance by the BT.

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In spectio n a n d Accepta n ce Report

The BT shall prepare an Inspectionand Acceptance Report to give information

on the items received by the BT out of POissued and on the status of the deliveries,either full or partial. This report shall alsobe prepared for inspection and acceptanceof infrastructures and reforestation projects.

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S imamla Virac811-23-18 Cata n dua n es

Perrys Electro n ics06-01-001 1/6/07

6541/14/07

06-01-001 1/10/0706-01-001 1/4/07

pc Ca nn o n BJC 210 1set Acer Computer 1

1/16/07 1/16/07

IAN VERDE LUCY PR IM ERO

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a. Issuance of supplies and materialsshall be covered by an approved

Requisition and Issue Slip (RIS);b. For accountability purposes, the

recipient of small tangible items withserviceable life of more than one year shall be issued an Inventory CustodianSlip (ICS); and

Policies on Issuance of Supplies and Materials

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Requisitio n a n d Issue S lip

This form shall be used to request for goods/supplies/property needed.

The Requisitioner shall prepare theRIS, by filling out information in the

Requisition portion and signing theRequested by" caption;

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Requisitio n a n d Issue S lip

This form shall be prepared in threecopies to be distributed as follows:

Original BRK to support the POor the issuance

2nd copy BT 3rd copy BRK

The accomplished RIS shall beforwarded to the BT.

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Inv e n tory Custodia n S lip

The ICS shall be prepared by the BTfor the issuance of small items with aserviceable life of more than one year butsmall enough to be considered as PPE.

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The ICS shall be prepared in threecopies to be distributed as follows:

Original BT2nd copy BRK3rd copy Recipient or user of the

inventory

Inv e n tory Custodia n S lip

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c. The recipient shall be responsiblefor the upkeep of the issued smalltangible items and shall beaccountable thereto.

Policies on Issuance of Supplies and Materials

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a. Issuance of property to end-user shallbe covered by Property

Acknowledgement Receipt (PAR)which shall be renewed at least everythree years;

b. Any unserviceable PPE shall bereturned to the BT for cancellation of the PAR

Policies on Issuance of PPE

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Property Ack n owledgeme n t Receipt

The PAR shall be prepared by theBT/BRK in three copies to be distributed asfollows:

Original BT2nd copy BRK

3rd copy

Recipient/user

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T ra n sfer of M o n ey a n d PropertyAccou n tabilities

The TMPA shall be prepared in four copies every time an accountable officer ceases to be one to be distributed asfollows:

Original Incoming BarangayOfficial

2 nd Copy BRK3 rd Copy Outgoing Barangay

Official

4th

Copy

COA Representative

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a. A physical inventory of all barangayproperty shall be conducted at least

once a year and the result of thephysical inventory shall be reported inthe Report on the Physical Count of Property, Plant and Equipment(RPCPPE);

Policies on Physical Count of PPE

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The RPCPPE shall be prepared by theBRK in three copies to be distributed as

follows:Original City/Municipal Accountant2 nd copy BT

3 rd copy BRK

Report o n the Physical Cou n t of Property,Pla n t a n d Equipme n t

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d. A request for Relief from PropertyAccountability shall be submitted through

the PB to the COA within the statutoryperiod of 30 days;

c. The AO shall immediately notify theAuditor upon discovery of the loss;

Policies on Loss of PPE

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e. Immediately upon receipt of the reportof loss, the PB shall notify the PropertyInsurance Fund Division of GSIS for the

recovery of in surable v alue of the lostasset;

f. The reported lost property shall be

dropped from the books and the AO shallbe held accountable, pending receipt of COA decision on request for Relief fromProperty Accountability;

Policies on Loss of PPE

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a. All obsolete and unserviceable smalltangible items which could no longer beused shall be turned over to the BT for

disposal. The corresponding ICS shall becancelled to relieve the user fromaccountability;

b. All unserviceable PPE shall be turnedover to the BT for cancellation of previously issued PAR and for subsequent disposal of the items;

Policies o n Disposal of S upplies a n dM aterials a n d PPE

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This report shall be prepared in threecopies to be distributed as follows:

Original City/Municipal Accountant 2nd copy BRK 3rd copy BT/Property Officer

W aste M aterials Report

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Inv e n tory a n d In spectio n Report of Un ser v iceable Property

The IIR UP shall be prepared by the BRKin three copies to be distributed as follows:

Original City/Municipal Accountant2 nd copy BT3 rd copy BRK

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All PPE with insurable risk shall beinsured with the Property InsuranceFund of the Government ServiceInsurance System ( GSIS).

Policies o n In sura n ce of PPE

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a. Infrastructure projects, which areconstructed for public use, such as

roads, parks, etc, shall be classifiedas Public Infrastructure Projectswhile marshland or swampland shallbe classified as ReforestationProjects;

Policies o n Public In frastructures a n dReforestatio n Projects

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b. The cost of the projects and thecumulative costs of repairs andmaintenance shall be monitored usingthe appropriate registries such as:

Registry of Public Infrastructure Roads, Highways and BridgesRegistry of Public Infrastructure Parks, Plazas and Monuments

Registry of Reforestation Projects

Policies o n Public In frastructures a n dReforestatio n Projects

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Policies o n Costi n g of S uppliesa n d M aterials

The cost of supplies and materialsacquired through purchase shall bebased on the invoice cost.

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The cost of property acquired shallinclude the purchase cost and all

expenses incurred in bringing the assetto its intended location and making itoperational. Such expenses includetransportation cost, insurance, arrastre,freight charges, installation cost, etc.

Policies o n Costi n g of PPE

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C osts of PPE include the following:

1. La n d

a) Purchase price

b) Cost of cleari n g a n d demolishi n gu nn ecessary structures


c) Cost of sur v ey

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1. La n d (co n tin uatio n )

d) Fees for registratio n a n dtra n sfer of title

e) Taxes paid (tra n sfer & capital

gain

s tax depen

din

g on

theagreeme n t)


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2. Buildi n g through purchase

a) Purchase price

b) Payment to tenants for vacating theplace (if part of the agreement)



c) Cost incurred in renovating thebuilding to put it to suitablecondition such as lighting installation,partitions and repairs made prior to

occupancy

l f

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d) Any expenses related to theconstruction

3. Buildi n g by co n tract

a) Contract cost

b) Cost of advertising the bidding

c) Consultancy fee as supervision cost



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4. Building by administration

a ) Materials, labor and overheadexpenses incurred duringconstruction

b) Supervision fee (consultant)

c) Excavation cost



P li i C i f PPE

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4. Buildi n g by admi n istratio n (co n tin uatio n )

d) Cost of bu n k house (used astemporary co n structio n office,materials a n d tools storeroom)

e) Re n tal of ser v ice equipme n t

f) Buildi n g a n d other permits

g) Architectural fees



P li i C i f PPE

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5 . Machinery, equipment, furniture &fixtures

a) Purchase priceb) Insurance while in transit

c) Freight in

d) Storage, handling & any costrelated to the purchase



P li i C ti f PPE

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5 . Machinery, equipment, furniture &fixtures (co n tin uatio n )

e) Installation cost, including sitepreparation & assembly

f) Testing, trial run and otherexpenses necessary for themachinery and other equipmentto function

g) Taxes and customs duties



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RECO RD ING


PRO PERTY PLANT & EQUIPMENT (PPE),

PUBLIC INFRASTRUC TURES

and REFO RESTATIO N P ROJ EC TS

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A separate sheet/page shall be maintained for each item to monitor the stockbalance.

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Policies o n Recordi n g PPE

a. Property, Plant and EquipmentRegister (PPEReg) shall be used torecord the PPE owned by the barangay,including their location;

b. Creditors Card (CC) shall be used torecord the amount due the suppliers/contractors for items delivered to thebarangay on account and the paymentsmade;

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Policies o n Recordi n g PublicIn frastructures a n d Reforestatio n Projects

a. Completed and accepted publicinfrastructures and reforestationprojects shall be recorded in theRegistry of Public Infrastructures(RPI) and Registry of ReforestationProjects (RRP), respectively;

b. The repairs and maintenancecosts shall also be recorded in theregistry.

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Policies o n Recordi n g Loss of S upplies a n dM aterials a n d PPE

a. Loss of supplies and materials shallbe recorded in the Supplies Logbookas a reduction from the stocks; and

b. Loss of PPE shall be recorded in thePPEReg maintained by the BRK as areduction from the assets of thebarangay based on the Notice of Losssubmitted by the AO to the PB thru theBT.

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Policies o n Reporti n g PPE

c. The RPCPPE shall be submitted to theBRK and the City/Municipal Accountant

for reconciliation with the recorded PPE;d. Unserviceable items returned by

end user shall be summarized in the

Inventory and Inspection Report of Unserviceable Property (IIR UP);

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Policies o n Reporti n g PPE

e. The disposal team created by the PBshall recommend the mode of

disposition; and

f. The PB shall approve the disposal.

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PROPERTY, PLANT & EQUIPMENT,PUBLIC INFRASTRUCTURES and

REFORESTATION PROJECTS

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6. sm, ppe & pi.rp_4.13.07

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