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:       Instructional materials; Accountability.  
Full text:      b.  An affidavit of at least two disinterested
  persons cognizant of the facts and circumstances surrounding the
  case shall also be submitted.  If only one or no other person is
  cognizant of the facts and circumtances about the loss, such
  conditions shall be fully stated in the affidavit of the person
  seeking relief, giving the reasons therefor.

      C.  A report of the law enforcing agency for the investigation
  made.

       d.  In case of loss due to typhoons, floods or fire a
  certification by the proper authorities or the Weather Bureau shall
  attest to the calamity or event stating the place and the date of
  such calamity.

       e.  Separate applications to relief shall be prepared and
  submitted for each class or property lost, together with the
  supporting papers described above.

  E.  Action of the COA or Auditor

         The resident/provincial auditor then prepares his comments
  and recommends to the Regional Director the relief or denial of the
  relief from accountability.  Pursuant to COA Memorandum No. 80-11E
  dated march 3, 1980, COA Regional Directors are authorized to grant
  relief of accountability wihtin the limits:

       1.  not exceeding P10000 in case robbery

       2.  up to P100000 for losses thru force majeure like fire,
  typhoons, floods, etc.  and military operations against the
  insurgents or rebels.

  F.  Where relief cannot be granted

         Relief from accountability cannot be granted under the
  following circumstances:

       1.  In case of improper or unauthorized use or misapplication
  thereof, by himself or any person for whose acts he is deemed
  responsible;

       2.  In case of negligence in the keeping or use of the
  property whether or not it be at the time in his actual custody. 
  (If the request for relief is denied, notice of decision shall be
  communicated to the person seeking relief thru channels, giving
  reason or reasons why said request could not be granted.)

  G.  Procedures in dropping the accountability of a person on lost
  property from the books of accounts

         Upon approval of the COA officials concerned, the
  Division/Regional Property Supply Officer shall prepare a special
  voucher dropping the accounts of the person concerned applying the
  following procedured which are adaptable to the situation:

       1.  properties directly trasferred by the Central Office,
  DECS, to the Division Office: (property recorded in the C.O.
  Books).

         a.  The Division Supply Officer shall prepare a Special
  Voucher (BPS Form 175) dropping the property from thje account of
  the person concerned.

         b.  A certified true copy of the Special Voucher together
  with supporting documents shall be retained by the Division Office
  for its file.

         c.  Original copies of the approved relief of accountability
  for lost property together with the original supporting documents
  shall be forwarded to the Department Chief Accountant, DECS Central
  Office, thru the DECs Regional Director to serves as basis for
  issuing  a Journal Voucher crediting the asset representing
  property lost.

       2.  Properties directly transferred by the Regional Office to
  the Division (a case wherein the property is booked up in the R.O.
  Books:

         a.  The Regional Supply Officer shall prepare a Special
  Voucher dropping the property from the account of the person
  concerned.

         b. A copy of the Special Voucher togehter with the
  supporting documents shall be retained by the Division Office for
  its file.

         c.  Original copies of the approved relief of accountability
  for lost property together with the original supporting documents
  shall be forwarded to the DECS Regional Accountant to serve as
  basis for issuing a Journal Voacher crediting the asset
  representing property lost.

       3.  Properties purchases by the Division Offices:

         7.  The Division Supply Officer shall prepares a Special
  Voucher dropping the property from the account of the person
  concerned.

         b.  A copy of the Special Voucher together with the
  supporting document shall be retained by the Division Office for
  its file.

         c.  If the property is recorded in the books of the DECS
  Regional Office, original copies of the approved relief of
  accountability for lost property togehter with the original
  documents shall be forwarded to the DECS Regional Accountant to
  serve as basis for issuing a Journal Voucher crediting the asset
  account representing property lost.  If not, then the original copy
  will be kept at the Division Office where it originated.

  H.  Proof that a person is relieved of accountability from lost
  property

         Receipt of notice of relief from accountability from lost
  property from the Agency Head thru channels.