Document ID R2-PISA-MSD-PR-050

Department of Environment and Natural Resources

Revision No. 2
PROCEDURE
Date Issued November 10, 2021
PROPERTY AND SUPPLY MANAGEMENT
Page No. 1

Originator: Reviewed by: Approved by:

MIGUEL L. VASQUEZ MYLENE D. MADDUMA MARLON C. AGNAR
Chief, General Services Unit Chief, Management Services Division PENR Officer

I. PURPOSE:
This procedure intends to define the controls needed to ensure that the management
of supplies and property complied with the government procurement law and its
implementing rules and regulations (RA 9184) and the government accounting manual.

II. EXPECTED OUTPUTS:

By implementing the controls defined in this procedure, the following outputs are
expected:

2.1 Receipt, Storage and Issuance of supplies and materials in accordance with
existing guidelines.

2.1.1Adequate storage space properly enclosed and protected from access of

unauthorized personnel should be provided. Likewise, qualified
personnel should take charge of the stores.

2.1.2 Materials and supplies should be issued only on duly approved

requisition and issue slip.

2.1.3 Reports of goods received and issued should be made adequately and
submitted timely

2.1.4 Records should be checked periodically through physical count; the total
value should be balanced with the controlling account.

III. SCOPE:
The procedure covers the activities from the receipt of supplies/goods, equipment
issuance up to the preparation and submission of Reports to the Accounting Section.

IV. DEFINITION OF TERMS:

Supplies – Include everything except real estate, which may be needed in the
transaction of public business, or in the pursuit of any undertaking, project or activity,
whether of the nature of equipment, furniture, stationery, materials for construction,
or personal property of any sort, including non-personal or contractual services such
as the repair and maintenance of equipment and furniture, as well as trucking,
hauling, janitorial, security, and related or analogous service.
 Document ID R2-PISA-MSD-PR-050
Department of Environment and Natural Resources
Revision No. 2
PROCEDURE
Date Issued November 10, 2021
PROPERTY AND SUPPLY MANAGEMENT
Page No. 2

Originator: Reviewed by: Approved by:

MIGUEL L. VASQUEZ MYLENE D. MADDUMA MARLON C. AGNAR
Chief, General Services Unit Chief, Management Services Division PENR Officer

Property- denotes everything which is the subject of ownership, corporeal or

incorporeal, tangible or intangible, visible or invisible, real or personal; everything
that has exchangeable values or which goes to make up wealth or estate.

Inventories 1.items normally consumed within 1 year after being put into use, or
converted in the process of manufacture or construction
2. Having life expectancy of 1 year but which shall have decreased
substantially in the value after being put into use in only one year
3. Items with serviceable life of more that one year but small enough to
be considered as PPE-to be recorded as INVENTORIES upon
acquisition and as EXPENSES upon issuance.

Responsibility-Acceptance of assigned authority and the obligation to exercise this

assigned authority attached to the role of an individual or group
participating in organizational activities or decisions.

Liability – the obligation that arises as a consequence of an illegal or improper act of

the non-performance of what one is mandated to do

Property Accountability-obligation imposed by law or lawful order or regulation on an

official to other person for keeping accurate record of property.
Concerned
-concerned primarily with custody, care and safekeeping.

Property Responsibility-property of an individual for the proper custody, care and

safekeeping of property entrusted to his possession or under his
supervision.

Property Liability-Accountable Officer (AO) is generally liable for the improper or

unauthorized use or misapplication of property, by himself or any person
for whose
Acts he may be responsible, and for the loss, damage or deterioration
thereof thru negligence, whether or not it be in his actual custody at the
time.

Stock Card-The SC is a form used in the Supply and/or Property Division/Unit for
each type of supplies to record all receipts and issues made. It shall be
maintained by fund cluster.

Inventory Custodian Slip- The ICS is a form use by the Supply and/or Property
Custodian to issue tangible items amounting to less than P15, 000.00 to
end-user to established accountability over them.
 Document ID R2-PISA-MSD-PR-050
Department of Environment and Natural Resources
Revision No. 2
PROCEDURE
Date Issued November 10, 2021
PROPERTY AND SUPPLY MANAGEMENT
Page No. 3

Originator: Reviewed by: Approved by:

MIGUEL L. VASQUEZ MYLENE D. MADDUMA MARLON C. AGNAR
Chief, General Services Unit Chief, Management Services Division PENR Officer

Inspection and Acceptance Report-The IAR is a report submitted by the Inspection

Officer/Committee and the Supply and/or Property Custodian on the
inspection and acceptance, respectively, of the purchased
supplies/goods/equipment/property.

Requisition and Issue Slip-The RIS shall be used by the requisitioning Division/Office
to request supplies/goods/equipment/property carried in stock and by the
Supply and/or Property Division/Unit to issue the items requested.
Report of Supplies and Materials issued – The RSMI is a form prepared by the
Supply and/or Property Division/Unit to report/summarize all issues of
inventories (by stock number) during the day.

V. RESPONSIBILITIES:

Accountable Accountable for the possession, custody and safekeeping of

Officer government property.

Property Prepares, Maintains and updates Report pertaining to

Custodian government properties

Supply Officer Prepares, Maintains and updates Report pertaining to

supplies.

VI. PROCESS INPUTS:

The following requirements for this process include:

6.1 Technical information needed.

6.1.1 Delivery Receipts

6.1.2 Inspection and Acceptance Report
6.1.3 Requisition and Issue Slip
6.1.4 Inventory Custodian Slip
6.1.5 Property Acknowledgement Receipt

6.2 Resources needed

6.2.1 Personnel
 Document ID R2-PISA-MSD-PR-050
Department of Environment and Natural Resources
Revision No. 2
PROCEDURE
Date Issued November 10, 2021
PROPERTY AND SUPPLY MANAGEMENT
Page No. 4

Originator: Reviewed by: Approved by:

MIGUEL L. VASQUEZ MYLENE D. MADDUMA MARLON C. AGNAR
Chief, General Services Unit Chief, Management Services Division PENR Officer

6.2.1.1 Head of the Procuring Entity (HOPE)

6.2.1.2 Property Custodian
6.2.1.3 Supply Officer
6.2.1.4 End-User/Proponent Representative/s
6.2.1.5 Inspection Committee

6.2.2 ICT Tools and Equipment

VII. PROCESS STEPS:

The process starts from receipt of supplies/goods/equipment with attached approved
Purchase Order and other documentary requirements depending on the purpose and
specifications on the PR.

1.1. The Supply/Property Officer initially accepts supplies/goods/equipment

delivered by the supplier upon arrival in the office premises.
1.2. The Inspection team conducts inspection on the delivered items as to
quantity, standard and specification on approved purchase order and sign
Inspection portion of the IAR indicating that he/she inspected, verified and
found in order the delivered items.

7.2.1 If delivery is subject to test, conduct inspection and testing procedures.

1.3. The Property/Supply Officer shall acknowledge the receipt of the items by
indicating in the Acceptance portion of the IAR his/her name, signature, date
of acceptance and check mark whether the delivery is complete or partial as
to quantity(specify quantity received, if partial)
1.4. The Property/Supply Officer records/posts the information taken from the IAR
in the Stock/Property Card. The receipts, issuances and balances on hand
must be properly posted and kept updated.
1.5. The Requisitioning Office/Unit shall prepare RIS to request
supplies/goods/equipment/property carried in stock.
7.5.1 Determine whether the requested items are available. The
requisitioning Office/Unit shall prepare PR for the items not available.
7.5.2 If requested supplies and materials are available in stock, the
Supply/Property Office/Unit issues the requested items and fills out the
“ISSUE” portion of the RIS.
7.5.3 If the requested items are small tangible items with estimated useful life
of more than 1 year but small enough to be considered as PPE, the
Supply/Property Office/Unit issues the item available and prepares
 Document ID R2-PISA-MSD-PR-050
Department of Environment and Natural Resources
Revision No. 2
PROCEDURE
Date Issued November 10, 2021
PROPERTY AND SUPPLY MANAGEMENT
Page No. 5

Originator: Reviewed by: Approved by:

MIGUEL L. VASQUEZ MYLENE D. MADDUMA MARLON C. AGNAR
Chief, General Services Unit Chief, Management Services Division PENR Officer

Inventory Custodian Slip for monitoring, control and accountability of

end user.
7.5.4 If the requested items meet the criteria to be considered as PPE, the
Supply/Property Office/Unit prepares the Property Acknowledgement
Receipt to monitor the accountability of the Accountable officer.
7.6 The Property/Supply Office/Unit prepares Report of Supplies and Materials
Issued and submits to the Accounting Office/Unit for proper recording.
7.7 Conduct Periodic Physical Count at least twice a year for Supplies and
Materials and once every year for Property, Plant and Equipment. Prepares
the Report of Physical Count and submits to the concerned office.

VIII. CONTROL OF NONCONFORMING OUTPUT:

When the expected outputs are not achieved, the following measures are to
be implemented:

Nonconforming Output Reactive Measures

Delivery not complete as to Inform the supplier on the discrepancy of

quantity, not meet the delivered items and the approved contract
specifications (Purchase Order)

Late Delivery Remind the supplier on the due date and

impose liquidated damages on every day
of delay
Late submission of required Request for extension of deadline and
reports make sure to submit the report on the
extended deadline

IX. INTERFACES/RELATED FORMS:

1.1. Delivery Receipt

1.2. Inspection and Acceptance Report
1.3. Stock Card
1.4. Property Card
1.5. Requisition and Issue Slip
1.6. Purchase Request
1.7. Inventory Custodians Slip
1.8. Property Acknowledgement Receipt
1.9. Report of Supplies and Materials Issued
1.10. Report on Physical Count of Inventory
 Document ID R2-PISA-MSD-PR-050
Department of Environment and Natural Resources
Revision No. 2
PROCEDURE
Date Issued November 10, 2021
PROPERTY AND SUPPLY MANAGEMENT
Page No. 6

Originator: Reviewed by: Approved by:

MIGUEL L. VASQUEZ MYLENE D. MADDUMA MARLON C. AGNAR
Chief, General Services Unit Chief, Management Services Division PENR Officer

1.11. Report on Physical Count of PPE

X. REVISION AND APPROVAL:

Rev. Date Nature of Changes Approved by:

November
00 Original Issue MARLON C. AGNAR
09, 2018 PENR Officer
Change in Document
December Header and ID Based on
01 MARLON C. AGNAR
12, 2019 Revision of Control of PENR Officer
Document

November
02 Update on the Procedure MARLON C. AGNAR
10, 2021 PENR Officer

Prepared by: Reviewed by:

MIGUEL VASQUEZ MYLENE D. MADDUMA

Chief, General Services Unit Chief, Management Services Division

Approved by:

MARLON C. AGNAR
PENR Officer