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Appendix 67 - Instructions - IIRUP

This document provides instructions for completing an Inventory and Inspection Report of Unserviceable Property (IIRUP). The IIRUP is used to record and dispose of unserviceable property and assets. It includes sections for documenting: [1] the period and agency covered by the report; [2] details of each unserviceable item such as description, cost, depreciation; [3] inspection and proposed disposal; and [4] required certifications and distribution of copies. Technical inspectors may evaluate items requiring special expertise. Valuable parts should be salvaged if possible. The original report is used to adjust accounting records after disposal is completed.

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Michelle Saberon
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314 views2 pages

Appendix 67 - Instructions - IIRUP

This document provides instructions for completing an Inventory and Inspection Report of Unserviceable Property (IIRUP). The IIRUP is used to record and dispose of unserviceable property and assets. It includes sections for documenting: [1] the period and agency covered by the report; [2] details of each unserviceable item such as description, cost, depreciation; [3] inspection and proposed disposal; and [4] required certifications and distribution of copies. Technical inspectors may evaluate items requiring special expertise. Valuable parts should be salvaged if possible. The original report is used to adjust accounting records after disposal is completed.

Uploaded by

Michelle Saberon
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOC, PDF, TXT or read online on Scribd
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Appendix 67

INVENTORY AND INSPECTION REPORT OF


UNSERVICEABLE PROPERTY
(IIRUP)

INSTRUCTIONS

A. The IIRUP is a report prepared by the Supply and/or Property Unit as basis to record
dropping from the books the unserviceable properties carried in the PPE accounts.

B. This report shall be accomplished as follows:


1. As at ______________ – the period covered by the report
2. LGU – the name of the local government unit
3. Fund – the fund cluster name
4. Name of the Accountable/Designation/Station – the name, designation and station of
the Accountable Officer
5. Inventory
 Date Acquired – acquisition date of the PPE
 Particulars/Articles – description of the unserviceable PPE
 Property No. – the assigned number to the unserviceable PPE
 Quantity – quantity of unserviceable PPE
 Unit Cost – cost per unit of unserviceable PPE
 Total Cost – total amount of unserviceable PPE (Quantity x Unit Cost)
 Accumulated Depreciation – accumulated depreciation of unserviceable PPE
 Accumulated Impairment Losses – accumulated impairment losses of
unserviceable PPE
 Carrying Amount – cost less accumulated depreciation and accumulated impairment
losses
 Remarks – additional information on the unserviceable PPE such as condition,
status, etc.
6. Inspection and Disposal
 Disposal – the amount per mode of disposal such as sale, transfer, destruction, etc.
 Appraised Value – appraisal assigned by the agency/entity
 Record of Sales – the official receipt number and corresponding amount for the sales
proceeds

C. In cases where technical knowledge is needed for the determination of the true condition or
actual current value of the property to be inspected, a Technical Inspector with the required
knowledge and training shall inspect the same.

D. Certain property, due to its very nature, becomes worthless as a whole, but certain parts of
motor vehicles or of some equipment with brass ornaments, buckles, etc., which possess
intrinsic value in themselves or which may be useful in making repairs to other equipment. In
such cases, and wherever practicable, the valuable part or parts of the article or equipment
shall be separated from the worthless part/s for proper accounting by the Accountable Officer
at their appraised valuation or for proper disposition under Sections 79 of P.D. No. 1445.

E. When the property is sold, the record of sales shall be accomplished. The Inventory and
Inspection Report of Unserviceable Property shall be submitted to the Accounting
Division/Unit after the disposal is completed.

F. The original copy of the report shall be the basis for adjusting the accounts affected by means
of a JEV.
Appendix 67

G. Request for Inspection shall be as follows:

“I HEREBY request inspection and disposition, pursuant to Section 79 of P.D. No. 1445,
of the property enumerated above.

Requested by: Approved by:

(Signature over Printed Name (Signature over Printed Name


of Accountable Officer) of Authorized Official)

(Designation of Accountable (Designation of Authorized


Officer) Official)”

H. Certification in the report shall be as follows:

“I CERTIFY that I have inspected each and every article enumerated in this
report, and that the disposition made thereof was, in my judgment, the best for the
public interest.

(Signature over Printed Name of


Inspection Officer)”

“I CERTIFY that I have witnessed the disposition of the articles enumerated on


this report this ____day of _____________, _____.

(Signature over Printed Name of Witness)”

I. This report shall be prepared in three (3) copies and submitted by the Accountable Officer to
the following:

Original - Accounting Division/Unit


Copy 2 - Supply and/or Property Custodian's file
Copy 3 - COA, TSO, for inspection of PPE that requires evaluation by experts

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