Form/ Registry/ Description Responsible Person
Report
Report of Semi- To report/summarize all Property and/or Supply
Expendable Property issued semi-expendable Division/Unit
Issued (RSPI) property at least weekly
Report on the To report the physical count Accountable Officer/
Physical Count of of semi-expendable Employee
Semi-Expendable property, which are owned
Property (RPCSP) by the agency, by type of
property still in the custody
of the Property and/or
Supply Division/Unit as at a
given date.
Report of Lost, To report or notify within 30 Accountable Office/
Stolen, Damaged or days the officials concerned Employee
Destroyed Semi- of the loss, theft, damage, or
Expendable Property destruction of the semi-
(RLSDDSP) expendable property,
whether issued or unissued.
Inventory and To account for all Property and/or Supply
Inspection Report of unserviceable semi- Division/Unit
Unserviceable Semi- expendable property of an
Expendable Property entity which is subject to
(IIRUSP) disposal.
10.3 Relative thereto, in CY 2024, the Commission issued COA Circular No. 2024-
006, dated March 14, 2024, which serves as a supplemental guideline for
implementing COA Circular No. 2022-004. Section 3.4 thereof emphasizes that
an Inventory Custodian Slip (ICS) shall be issued to the end-user of semi-
expendable property to establish accountability for such items.
10.4 We would also like to draw Management’s attention to Annex B of the Circular,
which delineates the new accounts that will be used. Additionally, Annex C
provides illustrative accounting entries for various cases.
10.5 In CY 2024, the Municipality acquired semi-expendable properties totaling at
least ₱223,127.04, which were expensed immediately, regardless of whether these
items were issued to the end users. Specifically, these were recorded under the
Other Supplies and Materials Expenses account:
Check No. Particulars Amount
735852 Water Pump, Shallow Type for Water System ₱ 17,259.84
756813 5-Seater Metal Gang / Visitor Chairs 23,976.00
756832 Cellphone 2 Units (DSWD) 38,400.00
756841 SK Federated Cellphone 19,200.00
756863 1 Unit A3 Computer Printer 33,595.20
757185 Office Table 38,376.00
757190 1 Unit Brand New Printer (MPDC) 33,120.00
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