Country: Philippines                          
Title:    Utilization of Instructional Materials and Accountability
          Therefor
Author:            Lourdes R. Quisumbing, Secretary, DECS.  
Institution:       Department of Education, Culture and Sports
Citations:         DECS Order No. 54, s. 1982, MEC Memo. No. 214, s.
                   1979 and DECS Order No. 35, s. 1988.   
Descriptors:       Intructional materials; Accountability.  
Full text: SECURING RELIEF OF PROPERTY ACCOUNTABILITY

  A. Legal Basis

         Quoted in full is Section 73 of Presidential Decre No. 1445
  otherwise known as the State Audit Code of the Philippines:

         "Credit for Loss Occurring in Transit or Due to Casualty or
  Force Majeure - (1) When loss of government funds or property
  occurs while they are in transit or the loss is caused by fire,
  theft, or other casualty or force majeure, the accountable officer
  therefor or having casualty thereof shall immediately notify the
  Commission or the Auditor concerned and within thirty days or such
  longer period as the Commission or Auditor may in the particular
  case allow, shall present as application for relief, with the
  available supporting evidence.  Whenever warranted by the evidence,
  credit for the loss shall be allowed.  An officer who fails to
  comply with this requirement shall not be relieved of liability or
  allowed credit for any loss in the settlement of his accounts; (2)
  The Commission on Audit shall promulgate rules and regulations to
  implement the provisions of this section."

         Also given here are relevant definitions including those
  taken from Section 23 PD 526 which is a re-enactment of Section 638
  of the Revised Administrative Code with modifications to supply
  apparent deficiency in the law, provide for wider coverage and
  flexibility, and afford sufficient latitude to the Commission.

  B.  Definitions of Terms

         Force Majeure.  This refers to extraordinary events not
  foreseeable or not avoidable.  Events that could not be foreseen,
  or which though foreseen, were inevitable.

         Property.  Under Section 73 of PD 1445, when a loss of
  government funds or property occurs under the circumstances stated
  therein, an application for relief shall be filed within the
  prescribed period by the accountable officer having custody
  thereof.  The "property" adverted to are supplies, materials,
  equipment, building and other tangibles having money value over
  which the government has title.

         Property Accountability.  Property accountability is the
  obligation imposed by law or lawful order or regulation on an
  official or other person for keeping accurate record of property. 
  The person having this obligation may or may not have actual
  possession of the property.

         Property Responsiblity.  Property responsibility is the
  obligation of an individual for the proper custody, care, and
  safekeeping of property entrusted to his possession under his
  supervision.

  C. Measure of Liability of Officers Accountable for Government
  Property

         Every officer accountable for property shall be liable for
  each money value in case of improper or unauthorized use or
  misapplication thereof by himself or any other person for whose act
  he may be responsible in generally he shall be liable for all loss,
  damage, or deterioration occasioned by negligence in the keeping or
  use of such property, whethter it be at the time in his actual
  custody or not.