B.1 All equipment/items issued for official use of officers and employees of UP Manila shall be covered by Property Acknowledgment Receipt amounting to P 15,000 and above. The Inventory Custodian Slip is used to issue tangible items amounting to less than P15,000 to establish accountability over them (GAM Volume II Appendix 59)4
B.2 Custody or possession is the basis of accountability. Thus, the personnel who has direct custody or possession, or who has access or control over the personnel using the equipment, or the officer who has direct supervision and control over the personnel using the equipment (for multiple users or equipment used in common) shall be the principal signatory on the PAR/ICS.
B.3 Only regular (with plantilla item) and permanent UPManila employees shall be authorized to sign PAR/ICS for equipment/semi-expendable items over which they shall be primarily accountable.
B.4 Identification of signatories on PAR/ICS within a department/unit:
B.4.1 The department/unit head shall be responsible in identifying the proper officer/employee who shall be authorized to sign the PAR/ICS and be accountable for equipment/semi-expendable items utilized within their particular department/unit;
B.4.2 For equipment with single end-users, the principal signatory and primarily accountable officer shall be the end-user himself;
B.4.3 If the single end-user is not a regular and/or a permanent UPM employee, the principal signatory and primarily accountable over the equipment shall be the immediate supervisor and/or the department/unit head;
B.5 For equipment with multiple end-users, the department/unit head shall be the principal signatory on the PAR/ICS and primarily responsible for the equipment/semi-expendable items;
B.6 For equipment located in waiting areas and corridors, PAR/ICS shall be signed by the supervisor-in-charge of the said area or in the absence thereof, by the supervisor of the unit/office nearest the waiting area/corridor or the head/supervisor who has supervision and control over the personnel manning/monitoring the said areas.
B.7 Equipment which are more or less fixed permanently in an office/room shall be under the accountability of the immediate head/supervisor of said office/unit;
B.8 Equipment at special areas of assignment, e.g., Science Hall, Social Hall or similar places shall be signed for by the personnel specifically assigned in said area;
B.9 The immediate supervisor and /or department/unit head who signed as principal Basic Administrative Policies and Procedures 47 signatory on the PAR/ICS shall require all users and those who have access or control over the equipment/semi-expendable items to sign on the immediate supervisor’s and/or department/unit heads duplicate copy of the PAR/ICS;
B.10 The unit/department head or immediate supervisor shall be the signatory on the PAR/ICS and primarily responsible officer for the equipment/semi-expendable items:
B.10.1 If the department/unit head is retiring/resigning/transferring/ on leave for more than 30 days/being separated, for purposes of inventory and transfer of accountabilities, the next ranking officer or in his absence, the administrative officer of the department/unit (after the department/unit head), shall temporarily be the signatory on the PAR/ICS and primarily responsible and accountable for the equipment/semi-expendable items previously signed by the unit/department head.
B.10.2 As soon as a regular/permanent UPM personnel has been officially appointed as department/unit head, the next ranking officer of the department shall transfer his/her accountabilities over all the equipment/semi-expendable items. The newly appointed department/unit head shall be the signatory on the PAR/ICS to be done not later than one (1) month from the date of his official appointment. A copy of the PAR/ICS shall be given to the Property and Supply Office and Accounting Office.
B.11 Refusal of the identified accountable officer/employee to sign the PAR/ICS without valid reason/s shall be a cause for such accountable officer/employee to be subjected to disciplinary action for violation of reasonable office rules and regulations.
B.11.1 It shall be the responsibility of the department/unit head to report to the Dean/Director and to the Chancellor any accountable officer/employee within his department/unit who refuses to sign the PAR/ICS without valid or justifiable reason/s, for appropriate disciplinary action for violation of reasonable office rules and regulations.
B.12 There shall be an immediate reporting and settlement of missing/accounted for equipment/semi-expendable items, including those uncovered during the annual inventory taking.
B.13 Equipment issued to officers and employee for their official use becomes their individual responsibility in case of damage or loss, for causes other than those arising from fair wear and tear.
B.13.1 Every officer accountable for government property, including all co-signatories on the PAR/ICS, shall be liable for the money value of the equipment in case of improper or unauthorized use or misapplication thereof, by himself or any person whose acts he maybe responsible for. They shall, likewise, share in the liability for losses, damages or deterioration occasioned by negligence in the keeping or use of the property, whether or not the equipment is at the time in their actual custody.
B.14 An accountable officer who could not satisfactorily explain the whereabouts of missing/unaccounted for equipment under his name, shall be required to deliver a replacement for the lost property as soon as possible but not later than 30 days from receipt of official Notice of Missing Equipment from the Dean/Director through the Property and Supply Office. This replacement must be acceptable to the University after assessment and evaluation by the UPM Disposal and Appraisal Committee, and subject to the requisite that the same is operational or in good condition and comparable to the original lost.
B.15 If no replacement in kind is delivered within the prescribed period or the accountable officer chooses to pay in cash, the appraised/replacement value of the equipment. (Based on the COA revised guidelines on appraisal of property other than real estate, antique property and works of art)5
B.16 In case of loss of any equipment under his accountability due to theft, fire, or other force majeure, the accountable officer shall immediately notify the UPM Administration and the Commission on Audit. Request for relief from accountability shall be filed by the accountable officer with the required supporting documents, through the Office of the Director/ Dean and Chancellor, for the appropriate comment/recommendation. (COA Memorandum No. 92-751 dated February 24, 1992)6