1

Chapter 1

THE PROBLEM AND ITS SETTING

Introduction

Management in business and organizations is the

function that coordinates the efforts of people to

accomplish goals and objectives using available resources

efficiently and effectively.Success of the school depends

on how it is managed. School heads must work with qualified

staff in order to fulfil the task effectively. The

administration of the school as any public service is

required to adherestrictly to the regulations issued by the

management of public service.

The Department of Education is the biggest agency in

the government bureaucracy which manages huge assets and

resources. Pursuant to Section 6.2.7 of Republic Act 9155

or the Governance of Basic Education Act of 2001 the

authority, accountability and responsibility of the school

head in administering and managing all personnel, physical

and fiscal resources of the school are hereby stressed.1

Any institution that aspires to achieve progress must

handle wide array of management. Rue and Bryans2 defined

management as a form of work that involves coordinating an

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organization’s resources, land labourand capital towards

accomplishing organizational objectives.

The state mandates the upkeep of resources which is

embodied in Section 2 of PD 1445. It states that:

“All resources of the government shall

be managed, expended or utilized in accordance
with the law and regulations and safeguard
against loses or wastage through illegal or
improper disposition with the view of ensuring
economy efficiency and effectiveness in the
operation of the Government. The responsibility
to take care of the policy rests directly on the
head of the government agency concerned”3

DepEd Order No.23 s.2010 or the adoption of the Basic

Education Sector Reform Agenda (BESRA) implementation and

accountability plan for 2010-2012 is a blue print for

transforming the basic sub education sector which mandates

that all schools should directly receive the School

Maintenance and Other Operating Expenses (MOOE) allocation

in cash by school year 2010-2011, directly managed and

disbursed by the school head based on their Annul

Procurement Plan (APP), School Operating Budget (SOB) and

Annual Implementation Plan (AIP). Eligible expenditures

include supplies and materials such as office supplies and

instructional materials, utility expenses, internet and

postage expenses repair and maintenance of the school

facilities and equipment, printing and book binding,

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security and janitorial services, yet all of those should

be properly accounted and audited and should be reflected

in the School Improvement Plan (SIP).4

The Property Division of the Department of Education

Central Office through the Office of the Secretary issued

DepEd Order No.45 s, 2006which developed guidelines on

Delivery, inspection, acceptance and recording of all

procured properties by the Department of Education and the

Department of Budget and Management Service to ensure

effective, transparent, efficient and uniform

implementation of processes and procedures.5

The designated school property custodian whether part

time or full time school property custodians shall perform

project procurement management plan for the school,

accepts, distributes and monitors deliveries of supplies,

materials and equipment to the different departments of the

school and prepares necessary reports required by the

division office, prepares report on the physical count of

inventories and the property plan and equipment. He

likewise, signs clearances of property accountability for

all officials and employees of the school.

The Department of Education sees the urgent need for a

coherent way of managing its resources particularly

 4

supplies and physical properties to add value and to make a

real positive difference in the delivery of its basic

services. A vital element that is part of every

organization’s internal control system the physical

protection, utilization, disposal and proper accounting of

the valuable assets. Managing the risk across the

organization is easier implemented with the presence of

adaptive system in resource management that focuses on

ensuring transparency and accountability among the

custodians in consonance with the principle of good

governance.

However in majority of the schools in the different

divisions, the school heads designates classroom teachersas

the school property custodians and supply officers. They

maybe master of the content instruction in their fieldsof

specialization but they are ill aware of the weight of the

responsibility of such designation. This results to the

mismanagement of the resources that should otherwise be

expended to the benefits of the school and its clientele.

This circumstance must elicit a sense of alarm and

consequently, action. Mismanagement of the physical

resources drains institutions and organization’sresources.

Likewise mismanagement of the properties and supplies of

 5

the schools on account of lack of knowledge of property

custodians will deprive the school of growth and its

clientele of the services that should be available to them.

It is in recognition of this need that the researcher

decided to conduct an assessment of the property and supply

management system of public elementary schools in the

Division of Albay.

Setting of the Study

The study was conducted in Cluster C of the Division

of Albay in the School Year 2014 - 2015 as shown in Figure

1. Cluster C in the Division of Albay is composed of eight

districts in the public elementary schoolsnamely: Libon

East District, Libon West District, Polangui South

District, Polangui North District, Oas North District, Oas

South District, Pioduran East District and Pioduran West

District. It is bounded on the west of Libon by the

province of Camarines Sur, on the northern part of Polangui

is the municipality of Malinao, and on the east of Oas

isLigao City while on the sourthern part of Pioduran is

Jovellar.
6
 7

The locale of the study is the Polangui South District

with eleven schools namely: Apad, Agos, Polangui South

Central, Lanigay, Matacon, Magurang, Salvacion, Santicon,

Cotnogan, Magpanambo and Sta. Teresita Elementary School.

Eleven schools in Polangui North District; Balinad, Napo,

Alnay, Sugcad, Itaran, Ponso North, Ponso South, Pintor,

Lidong, Danao and Polangui North Central School. Eleven

schools of Libon East District: Burabod, West Carisac, East

Carisac, Libon East Central School, Linao, Matara, San

Agustin, San Antonio, San Isidro, San Pascual and San

Vicente Elementary School.

Libon West District with elevenschools: Apud, Rawis,

Bariw, Bonbon, Buga, Bulusan, Macabugos, J.Cortez, Pantao,

Sagrada Familia and San Jose Elementary School. For Oas

North District: Badian, Cagmanaba, Tapel, Tobgon, Manga,

Busac, Saban, Maramba, Nagas, Oas North Central School and

San Isidro Elementary School. ElevenSchools of Oas South

District namely: Balogo West, San Ramon, Balogo East, Oas

South Central, Oas East Central, San Agustin, Maporong, San

Juan, San Pascual,Camagong ES, and CB Redito Elementary

School.Pioduran East District with seven schools: Alabang

Puro, Binodegahan, Buenavista, Don Jose Pavia, Malidong,

Nablang Bulod and Pioduran East central School. And the

sevenschools of Pioduran West District namely: Agol,

 8

Basicao Coastal, Dr. Sofronio S. Garcia, Flores, La

Medalla, Lagaan and Marigondon Elementary School.A total of

eightyschools in Cluster C served as the respondents of the

study.

Statement of the Problem

This study determined the management of property and

supply in the public elementary schools in Cluster C of the

Division of Albay for school year 2013-2014.

It provided relevant data on how the properties and

supplies were utilized in the school as valuable

information to improve the supply and property management

system. Specifically it answered the following questions:

1. What materials are available in public elementary

schools in Cluster C in the Division of Albay along:

a) Property

b) Supply

2. What is the extent of the status of the property and

supply available in the public elementary schools?

3. Is there a significant difference among the extent

of the status of property and supply available in

public elementary schools in Cluster C?

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4. What is the level of appraisal on the property and

supply managementsystem in public elementary schools

along:`

a) Procurement

b) Delivery, Inspection and acceptance

c) Inventory Taking

d) Disposal

e) Relief from accountability

5. Is there a significant difference in the level of

appraisal on the school property and supply

management system among the variables studied?

Hypotheses

This study tested the hypothesis that there is no

significant difference among the extent of the status of

property and supply available in the public elementary

school in Cluster C of the Division of Albay for the school

year 2013-2014. Subsequently, there is no significant

difference in the level of appraisal on the school property

and supply management system among the variables studied.

Assumptions

The study was premised on the following

assumptions:1.There are school heads, supply officers

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and schoolproperty custodians in public elementary

schools to manage government supplies and properties.

2. The statusof school properties and supplies in

public elementary school managed by the school heads,

supply officer and school property custodians could be

evaluated through a study.

3. Schools heads, supply officers and school property

custodians in public elementary schoolsare responsible

for the procurement, delivery, inspection and

acceptance, inventory taking, disposal and relief from

accountability.

Significance of the Study

The study is deemed beneficial to the following:Bids

and Award Committee, Commission on Audit, Supply Officer,

School Property Custodians, School Heads, Teachers, Pupils,

External Stakeholders, Learning Institutions and

Researchers.

Bids and Award Committee (BAC). This study will help

the Bids and Awards Committee in decision-making that

pertains to procurement of supplies and materials in the

school. Likewise it will provide information on do’s

anddont’s in the procurement process.

 11

Commission on Audit Personnel (COA). It will provide

basic information on how acquisition, utilization,

protection, transfer, inventory taking and disposal of

properties and supplies in the school level are being

practiced.

Supply Officers. This study will enhance their

awareness on specific requirements in the procurement modes

of acquiring government supplies and properties. On the

other hand, their additional duties and responsibilities as

supply officers will be emphasized in this study.

School Property Custodians. They will gain additional

inputs on how to manage efficiently the school properties

and supplies in their custody and assume full

responsibility over the school resources.

School Heads/Administrators. This study will provide

the school heads and administrators the information of the

strength and quick assessment on the area of development of

their administration and of their school property

custodians. Consequently, school heads will take the

property and supply management seriously as part of their

duties and responsibilities.

 12

Teachers. The results of this study will provide the

teachers the basic information on how supplies and

materials are requisitioned and issued by the supply

officer.This will provide the needs of the teachers on time

which will also lead to a more efficient and effective

service to the clientele.

External Stakeholders. Is composed of community

members, people from the non-government organization who

have a stake in the education of the children. The findings

of this study will give them the information on how

government resources are utilized in the school level. This

study will provide them a wide view in participating in

strategic planning of the school on the management of

government supplies and properties.

Pupils. As the end recepient of every educational

endeavour they will generally benefit from the supplies and

properties properly handled by the concerned officials and

utilized them to their maximum service. Access to the

school property and supply at the right time, amount and

place is expected.

Learning Institutions. Schools and other public

learning institutions will generally benefit from the

results of this study. Competencies of school heads and

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schoolproperty custodians will be improved. As a result

better school performance will be projected.

Researchers. Results of this study will give thefuture

researchersa clear picture on the grey areas of this

research for validation or a follow-up of the findings.

Furthermore, this study will give the researchers the

readiness in case they will be designated as school

property custodians or supply officers in the future.

Scope and Delimitation

The study covers the assessment on the management of

property and supply in public elementary schools in the

Division of Albay, Region V for School Year 2013-2014. The

respondentdistricts of Cluster C in of the Division of

Albay are namely: Libon East District, Libon West District,

Polangui South District, Polangui North District, Oas North

District, Oas South District, Pioduran West District and

Pioduran East District. School principals, head teachers

and teachers-in charge, property custodians and supply

officers are the target respondents of this study.

Jovellar District is not included in the study

because it belongs to Cluster B of the Division of Albay.

 14

Ligao City as a separate City Division is not also included

in this research.

The study determined how school properties and supplies

are acquired and affectively utilized in public elementary

school. The study reveals the status of the properties and

supplies being managed and handled by the school heads,

school property custodians and supply officers.

The assessment is delimited to the properties and

supplies directly supervised by the school heads, supply

officers and of the school property custodians, the status

and conditions of the properties and supplies,the

management system of property and supplies along

procurement, delivery, inspection, acceptance, inventory

taking, disposal and relief from accountability.Forecasting

and custodianship and other modes of acquiring property and

supply in the school are not included in this study.

Supplies and materials acquired through donations from

private individuals, Local Government Units (LGU’s) alumni

association of the schools and other concerned stakeholders

that did not undergo the school procurement process are not

included in this study.

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Notes

1Republic Act 9155 Governance of Basic Education Act

of 2001

2Leslie W. Rue and Loyd L. Bryars,(1997). ‘‘Management

Skills and Application’’, 8th Edition. The McGraw--Hill
Companies,Inc. USA.

3Presidential Decree 1445 or the State Accounting and

Auditing Code of the Philippines.

4DepEd Order No. 23 s, 2010 or the adoptions of the

BESRA Implementation and Accountability Plan, 2010-2012: A
Blue Print for Transforming the Basic Sub Education Sector.

5DepEd Order No. 45 s, 2006 or the Guidelines on

Delivery, Inspection, Acceptance and Recording of
Procured Properties.
 16

Chapter II

REVIEW OF RELATED LITERATURE

The review of related literature includes foreign

studies and local studies to serve as reference in tracking

the changes and system of property and supply management

both in foreign and local government offices. Also included

in the chapter are the synthesis of the state-of-the art,

gap bridged by the study, the theoretical and conceptual

frameworks and definition of terms to shed light on the

operational and conceptual words used in this study.

Public procurement is an important function of

government for several reasons. First, the sheer magnitude

of procurement outlays has a great impact on the economy

and needs to be well managed. Indeed, in all countries in

the world, estimates of the financial activities of

government procurement managers are believed to be in the

order of 10 – 30 percent ofGross National Product (GNP).1

Efficient handling of this size of procurement outlays

has been a policy and management concern as well as a

challenge for public procurement practitioners.

Publicprocurement has been utilized as an important tool

for achieving economic, social and other objectives.2

 17

The Federal Acquisition Institute’s report to

Congress, the Commission on Government Procurement states:

“The magnitude of the Government’s outlays for procurement

and grants creates opportunities for implementing selected

national policies”.The World Bank’s Procurement

under(International Bank for Reconstruction and

Development) IBRD Loans and IBRD Credits specifies the

following four major concerns or objectives of public

procurement for projects funded by its loans: a.)Ensuring

that the loan is used to buy only those goods and services

needed for the project; b.) Ensuring fair competition for

all qualified bidders from the World Bank’s eligible

countries; C.) Promoting transparency or integrity; and d.)

Encouraging development of indigenous contractors and

manufacturers by allowing local buyers to build in a margin

of preference for local contractors and manufacturers.3

As stated in Republic Act 6713, Section 1 Article 11

of the 1987 Philippine Constitutions, the “Public Office is

a Public Trust.” Public officials and employees must at all

times be accountable to the people and serve them with

utmost honesty, responsibility, integrity, loyalty,

efficiency and act with patriotism and lead a modest

lives.4
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Section 2 of the Presidential Decree No. 1445

otherwise known as the State Auditing Code of the

Philippines states that:

"All resources of the government shall be

managed expended or utilized in accordance with
the law and regulations and safeguard against
loss or wastage through illegal or improper
disposition with view to ensuring economy
efficiency and effectiveness in the operation of
the Government.The responsibility to take care of
the policy rests directly with the chief or the
head of the government agency concerned.5

Thus, every officer of the governments including the

school officials whose duties require the custody of funds

and government property should adhere to the declared

policy of the state. He shall promote the ideas of good

governance in all its branches, department, agencies,

subdivisions and instrumentalities including Government

Owned and Controlled Corporation and Local Government

Units. Likewise he shall exercise transparency,

accountability, responsibility and liability in undertaking

the duties and functions. Subsequently, the exercise of

such duties and functions shall mean to provide good

governance in the implementation of the programs and

projects.

Nomenclature attached to the property custodian

position differs from country to country and within the

country, from agency to agency. But essentially property

 19

custodians carry out responsibilities and exercise

authority in the management of state or government

property.

In a study conducted in the State of Alaska, USA, it

was found out that there exists an office charged with the

most important responsibility of maintaining accountability

for the multi-billion dollar inventory of the state owned

and controlled property- the Property Management Office

(PMO). With the help of Department Property Officer and

Property Custodians, the PMO exercises this responsibility

in a various ways, including: 1.) Property Control

Management, helping state agencies with accurate, effective

property control management when property is acquired or

excesses; 2.) Annual Inventory, establishing procedures for

annual inventory; 3.) Property Transfer, overseeing inter-

agency property transfers; 4.)Excess State Property

Disposal, selling state property which exceeds the needs of

any state department and 5.) Property Control System,

coordinating and overseeing the computerized property list.

Designated property custodians help property officer to

fulfil their property management responsibilities in a day-

to-day basis. The duties of Property Custodians vary

depending upon their department but in general they

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include:1) Initiating transactions when controlled property

is purchased, loaned borrowed, traded or transferred; 2)

Originating excess property transactions;3)Completing an

annual Inventory of all controlled property in their

designated area.6

Government Procurement Reform Act (GPRA) stated that

all procurement of the National Government, its department,

bureaus, offices and agencies, including states

universities and colleges, Government Controlled

Corporations,Government financial institutions and Local

Government Units shall in all cases exercise, a)

Transparency in the procurement process and in the

implementation of procurement contracts; b) System of

accountability where both the public officials directly or

indirectly involved in the procurement process as well as

in the implementation of procurement contracts and the

private parties that deal with the government are, when

warranted by circumstances, investigated and held liable

for their actions relative thereto; and c)Public monitoring

of the procurement process and the implementation of

awarded contracts with the end in view of guaranteeing that

these contracts are awarded pursuant to the provisions of

this act and its implementing rules and regulations and all
 21

these contracts are performed strictly according to the

specification.7

There are modes of acquiring government property.

Procurement or supply offices handle goods which the IRR of

R.A. 9184 defines as inclusive of all items, supplies,

materials and general support services except consulting

services and infrastructure projects, which may be needed

in the transaction of public businesses or in the pursuit

of any government undertaking, projects or activities

whether in the nature of equipment, furniture, stationary,

materials for constructions or personal property of any

kind including non-personal or contractual services such as

the repair and maintenance of equipment and furnitureas

well as trucking, hauling, janitorial and security

services.8

DepEd Order No.6, s 2014 or Adopting the Agency

Procurement Compliance and Performance Indicators (APCPI)

as Standard Procurement Monitoring and Assessment Tool for

all Procurement Projects shall be used by all the procuring

entities of the government. All procuring entities are

mandated to conduct a yearly APCPI self-assessment and to

submit the results of the assessment using the prescribe

format to the Government Procurement Policy Board

 22

(GPPB)Technical Support Office. The APCPI aims to 1.)

Provide standard procurement performance monitoring and

evaluation tool for use by all procuring entities on a

regular basis; 2.) Identify strength and weaknesses in the

agency procurement system and to develop an action plan for

procurement improvement to address the areas of risk and

weaknesses; 3.) Utilize the information submitted by the

agencies as part of the procurement database which will be

link to other government related database to analyse

national procurement performance for more effective policy

decision making; and 4.) Assist in strengthening the GPPB-

TSO capability in monitoring national compliance to

procurement regulations and in implementing the agency

level action plans.9

The major responsibility of the property manageris to

ensure written policies and procedures are in place to

adequately protect and account for an item through its

life-cycle. The basic stages associated with the life-cycle

of property include planning, acquisition, deployment,

maintenance, and disposal. The life-cycle can be applied to

both government and corporate owned property. The property

manager’s roles for each of these phases are: 1.) Planning

 23

the property manager must ensure the assets required to

complete a task availablewhen needed. Another role is to

ensure that proper authorizations are in place to acquire

any property. The make or buy decision is also made during

this phase. 2.)Acquisition-during this phase, the

propertyis properly received. It is usually in this phase

that therecord is created in the property

database.3.)Deployment -the role of the property manager

includes ensuring that property is in the right place at

the right time.The property manager will also ensure that

the records are properly updated. 4.)Maintenance -the

property manager should ensure all assets are maintained in

accordance with the manufacturer’s specifications.

Maintenance includes calibration and preventive

maintenance. Equipment must be ready for use when needed.

5.) Disposal - the property manager should ensure that the

best possible return on investment is realized during the

disposal process. Disposal includes making the

determination when to reuse sell, donate or scrap.10

The Government PropertyEnterprise AssetManager, or

property manager needs to be well trained in a variety of

fields to ensure that property issues are properly

addressed. In many cases, the property manager doesnot have

to be an expert in any one field,but must be willing to

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understand the requirements of the customers (internal and

external) and react appropriately. Often, having a high-

level understanding of how the various functional areas

within an organization interact with each other is an

excellent starting point for a property manager.

Incorporating processes and establishing a centralized

database are essential concepts for a state of-the-art

property system.

The property manager should become familiarwith

Program and Project Managers as well as the organization’s

Contracts Department. By doing so, they can ensure the

organization’s concerns are addressed at the request for

proposal stage and not at contract end. Another key

individual the property manager needs to keep in touch with

is the Government Property Administrator. If the

organization has multiple contracts, with multiple

agencies, the property manager will need to communicate

with the various Government Property Administrators. At

times, this can be a challenge. The property manager should

have a solid understanding of the various rules and

regulations associated with supply and property management

and the various agencies, as well as know whom they should

work closely with to ensure the organization’s best

interest.
 25

DepEd Memorandum No. 328 s, 2009 or the guidelines on

the grant of vacation service credits to teachers

designated as district /school property custodians,

specifically clarify the issues and concern in the

designation of property custodian. The following guidelines

are issued: 1.) As a general rule , teachers should be

assigned teaching duties, however for school with student

population of 2000 and more , teachers may be designated as

property custodian if all teachers need have been met and

there is no need for an additional teacher in the near

future.

Since designated property custodian perform solely

non-teaching functions and are required to render services

during the Christmas and summer vacations, they are

considered on the vacation sick leave basis and are no

longer entitled to the grant of proportional Vacation Pay.

2.)Teachers designated as Property Custodians but continue

to have regular teaching load of at least 2 but not beyond

4 shall render services on part time basis and shall remain

in the teachers leave basis. Any work done within the

school premises in excess of 8 hours during the regular

school days shall be given additional compensation or

overtime pay. 3.) When funds are not available for the

grant of additional compensation or overtime pay, vacation

 26

service credits may be granted for services rendered beyond

the required working hours during regular school days which

is exclusive of the 15 days limitation under DepEd Order

No. 53 s, 2003; 4.) Teachers designated on part time basis

as property custodians and who are required to render

services during the summer vacation to conduct property

inventory after the closing and before the opening of

classes shall likewise be granted vacation service credits

of not more than 15 days, also exclusive of the 15 days

limitations.11

Cacanindin and Tingabngabs’12study in the Naval Post

Graduate School in Monterey California, establishing the

role, functions and importance of Program Managers and

Program Management Team in the AFP Modernization Program

Acquisition Process; Comparative Analysis with US DOD

system they concluded that there was lack of educationally

trained and qualified personnel for designation as either

program manager or members of project management teams.

Presently there are only three graduates of acquisition and

contracting andthere is no graduate of system acquisition

management in the AFP. Training of project team may be a

continuing activity in the AFP specifically to address

needs. However, most often such training is done through

classroom type seminars and lectures and no efforts are

 27

being made for these students to apply what they learn.

They recommended instituting formalized and structured

education and training in the AFP to address the skills

requirements in the AFP weapon system acquisition.

The study is related to the present study in terms of

the acquisition of property and supplies in the public

schools in the Department of Education. Procurement system

is the subject of this research and a form of acquisition

of supplies and properties needed by the school.

Vicente13of Massey University, Albany New Zealand

examined the efficiency and effectiveness of the recent

procurement reform done by the government of the

Philippines, particularly the procurement system for common

use of supplies, materials and equipment. Her study

recommended to centralized procurement system to

significantly reduce the processing time in the conduct of

procurement. Additionally it offers opportunities for

saving generation with the cheaper prices of good and the

reduction of administrative cost associated with

procurement. This leads to the conclusion that the

centralized procurement system is efficient in that it

reduces administrative processing time and concomitant

cost. This in the long run will benefit the procuring

entities and ultimately the tax payer.

 28

Merin’s14study centered on the determination of

the practices and performance of the supply officer of the

different stateuniversities and colleges in Camarines Sur.

She revealed that the performance of the Supply Officer in

three state Universities and colleges as observed by the

teaching and non-teaching staff along procurement, issuance

of supplies and materials and control of inventory records

and disposal of supplies, materials and equipment were very

satisfactory.She suggested the uniform organizational

structure of the state universities and colleges to improve

supply management. Concerned authorities may consider

prioritizing the needs of their personnel in determining

budgetary allocation for supplies, materials and equipment.

The study is related in the present study in terms of

respondent used by the researcher. Procurement, issuance of

supplies, inventory taking and disposal were also the

subject of this study as practice in property and supply

management.

The research of Ulao15 of St. Louise University, Baguio

City dealt with the evaluation of the status of

implementation of internal control system on property and

supply management in the Province of Apayao.The study made

use of the descriptive-comparative method of research that

analysed and compared the status of implementation of the

 29

system in the different processes of property and supply

management in terms of accomplishment of control objectives

and operation of control techniques among the provincial

government, its municipal government units and the district

hospitals therein. Likewise, the problems encountered by

the implementing units in the efficient and effective

implementation of the system were analysed and compared

among them.

Property and supply management processes studied refer

to procurement, care, utilization, custody and disposal.

The respondents of the study were the management and the

rank and file employees of the provincial government,

municipal government units and the district hospitals. The

Commission on Audit auditors stationed in the implementing

units were also among the respondents to the research. The

primary tool used in the data gathering was the

questionnaire checklist.

Gonzales16of the University of North-eastern

Philippines investigated the office practices of the

secretaries of the different department of the University

of North Eastern Philippines. Her study determined the

practices in terms of responsibilities in the handling of

papers, procurement, storing and distribution of office

stationary forms and supply conservation. Her research also

 30

determined the problems encountered regarding record

management, on procurement of materials and office

supplies, the inadequacy of office supplies, equipment and

materials and the solution offered by the secretaries and

determined its significance of agreement on the rank of the

extent of problems encountered and solutions offered to

improve the records management practices of the office

secretaries.

The study concluded that the different office

secretaries perceived themselves to have very

satisfactorily performed their functions on records

management such as handling of papers, procurement, storing

and distribution of office stationery, forms and supplies.

She further recommended that policies and guidelines must

be formulated regarding filling, procurement and record

disposition in order to have uniform office practices of

the different departments of the University of North

Eastern Philippines. This study is related to the present

study in the sense that practices in supply and property

management in public elementary school must be given

attention and action by the administration or the person

involved to have an efficient and effective delivery of

services in public elementary schools.

 31

In the study of Suṅga17she attempted to assess the

implementation of the new government accounting system in

the Department of Education in the Division of Iriga City

for school year 2010-2011. Further it drew out the personal

and professional profiles of the accounting personnel and

employees of the Division of City schools, school heads,

teachers and non-teaching personnel of Zeferino Arroyo High

school. She concluded in her study that to improve the

accounting services of the division of city schools the new

accounting system must be implemented properly. The

implementation must be in accordance with existing laws and

policies. To further improved the implementation of the new

government accounting system, the accounting personnel must

have adequate knowledge and training on procedures for

bookkeeping, systematics, accurate and transparent

recording of transactions. The study is related to the

present study on the basis of the recommendation of

adopting the new scheme of accounting system.

Synthesis of the State-of-the Art

Callender and Mathews (2000), Arrowsmit (1998);Thai

(2001) and the Federal Institute (1999),IRR of RA 9184

(2003), all agree that public procurement is an important

function of the government and as a tool for achieving

economic, social and other objectives. It can also create

 32

opportunities for implementing selected national policies.

IRR of RA 9184 inclusively defines all items, supplies and

materials, furniture, stationary materials for

construction, maintenance equipment, trucking, hauling,

janitorial and security services which are authorized

expenditures in the procurement process. All procuring

entities are mandated to conduct a yearly self-assessment

and submit the results of the assessment using the

prescribe format to the technical support office of the

procuring entities. They can utilize the information

submitted by the agencies as part of the procurement

database to analyse national procurement performance for

more effective policy making.

Article 2 of the 1987 Constitutions (1987), RA 6713

(1989), Presidential Decree No. 1445, Property and Supply

Disposition in the Government (2013) , Government

Procurement Reform Act (2003) state that public officials

must at all times be accountable to the people and serve

them with utmost integrity, honesty, responsibility,

integrity, loyalty, efficiency, act with patriotism and

lead a modest lives. The responsibility to take care of the

policy rests directly with the chief of the head of the

government agencies. They agree on promoting the good

governance in all branches, departments, agencies,

 33

subdivisions and instrumentalities including Government

Owned and Controlled Corporation and Local Government

Units. Likewise the exercise of transparency,

accountability, responsibility and liability in undertaking

the duties and functions is encouraged. Transparency in the

procurement process and in the implementation of the

procurement contracts, the system of accountability of

officials directly involved in the procurement process as

well as in the implementation of procurement contracts and

the public monitoring of the procurement process and in the

implementation of awarded contracts shall be observed inthe

procurement process as stated in all procurement process in

the government.

Shultz,CPPM (2008), DepEd Memorandum No. 328 s, (2006)

are consistent in the guidelines that should be

familiarized by a designated property manager or of the

school property custodian in the school level. The property

manager should have asolid understanding of the various

rules and regulations associated with supply and property

management in the school level as well as to whom they

should work closely with to ensure the organizations best.

Designated School Property Custodians shall be properly

compensated by the agency however, when funds are not

available for the grant of additional compensation or

 34

overtime pay, vacation service credits may be granted for

services rendered beyond the required working hours.

Vicente (2011), Cacandin and Tingabngab (2003)examined

the efficiency and effectiveness of the recent procurement

reform done by the government of the Philippines,

particularly the procurement system for common use of

supplies, materials and equipment. Her study recommended to

centralize procurement system to significantly reduce the

processing time in the conduct of procurement. This leads

to the conclusion that the centralized procurement system

is efficient in that it reduces administrative processing

time and concomitant cost.

The study of Ulao (2010) and Sunga (2011) were on the

implementation of changes of programs in the government.

Ulao dealt with the evaluation of the status of

implementation of Internal Control System on Property and

Supply Management. The Commission on Audit stationed in the

implementing units were also among the respondents of the

research, while the research of Sunga tried to assess the

implementation of the new government accounting system. She

concluded that to improve the accounting system the new

accounting system must be implemented properly.

 35

The research of Gonsalez (2010) and Merin (2010) are

related to the present study in view that procurement,

issuance of supplies, inventory taking and disposal are

also the subject of this study as practice in property and

supply management.

GapBridged by the Study

In view of the several studies conducted by both

foreign and local researchersthere had been a little study

in the form of systematics property and supply management

system in many organizations. It is very evident that none

of the studies conducted focused on the management of

property and supply in the public elementary school. None

of the research studies was within the vicinity of Cluster

C of the Division of Albay. None of the researches

mentioned had the supply officers, school property

custodians and public elementary school heads as the

respondents in the previous study. No previous study was

conducted to determine the property and supplies directly

managed by the school heads, supply officer and school

property custodians in public elementary schools. The

status of school supplies and properties are also new in

this regard.
 36

The present study entitled “Management System of

Property and Supply in Public Elementary Schools in the

Division of Albay, is new and not a duplication of any

research mentioned herein as the researcher tried to look

into how the management of properties and supplies are

practiced along procurement, delivery, inspection and

acceptance, inventory taking, disposal, and relief from

accountability being practiced by the school heads, school

property custodians and supply officer. This is the gap

bridged by this study.

Theoretical Framework

The study is anchored on the logistics and supply

chain cycle by R.H. Ballou, the system theory of L. Von

Bertalanffy and the Management theory by Henry Laurence

Gantt. These three theories served as the foundation of the

study as shown in Figure 2.

Efficient property and supply management system is a

boon to any organization. Conversely inefficient is a bane,

especially in a system that is perennially cash strapped

like public school. Virtually all public schools share

logistic problems –i.e. school supplies can hardly keep

pace with the rising demand by an ever - growing school

population.
 37

FIGURE 2. THEORETICAL PARADIGM

 38

Therefore in the context of very scarce public fund

for basic education, improving logistics management has

becomes essential to make better use of existing supplies

the school have.Three key terms are herein described to

understand with clarity the theoretical framework. The

different phases are product selection, forecasting,

procurement and distribution to clientele.

Logistic and Chain Supply Theory by Ballou emphasized

the objective of logistics and supply chain as simple: to

deliver theright products at the right time, in the right

condition, to the right place at the right cost.Efficient

and effective property management provides excellent public

service and use of government funds, wherein the result is

a public trust for all government personnel.18

Applying this theory to the present study, it is

important that the procured property and supplies in public

schools must be delivered, kept, maintained and disposed to

specific recipient at the right time and shape to use and

enjoy its material purposes.

In the System Theory of L. Von Bertalanffy as one of

the foundation theories of this study, managers who

understand system theory recognize how different systems

affect a worker and how a worker affects the system around

 39

them. A system is made up of a variety of parts that works

together to achieve a goal. System theory is a broad

perspective that allows managers to examine patterns and

events in the workplace. This helps managers to coordinate

programs to work as a collective whole for the overall

goals or mission of the organization rather than for the

isolated departments.19

System theory may apply to the present study in terms

of the system in management of property and supply in

public elementary schools. The property and supply

management system affects the respondents in view that the

government requires a focal person to look into the

properties and supplies in public elementary schools. This

key person also affects the system for the reasons that

they are not specialized and trained in this particular

field.

Since the different areas of property and supply management

such as the procurement, delivery, inspection and

acceptance, disposal and relief from accountability is an

established system in management, the concerned respondents

should equip themselves with the skills required by their

positions or designation. It is encouraged that the

designated personnel should study the RA 9184 and its

 40

implementing rules and regulations with due diligence.The

researcher theorized that all government resources

including public school supplies and properties when

employed and used efficiently, honestly and economically

will prevent wastage of public property and supply.

Management theoryby Henry Laurence Ganttisa collection

of ideas which set forth generalrules on how to manage a

business or organization. Management theory addresses how

managers and supervisors relate to their organizations in

the knowledge of its goals, the implementation of

effectivemeans to get the goals accomplished and how to

motivate employees to perform to the highest standard.20

Management theory is important because it is the study

on how to make all the people in the organization more

productive. The research is guided by this theory, in the

sense thatrespondents School Heads, School Property

Custodians and Supply officers of public schools are

encouraged to work cooperatively because they are the focal

persons with direct access to the property and supply in

public elementary school. They are likewise encouraged to

perform their duties with utmost diligence despite the

limited resources they supervised.

 41

The researcher developed her own theory which states

that “The judicious management system of logistics and

supplies prevents wastage of public property and supply.”

Administration of schools with very limited resources is a

great challenge to the school administrators and other

concerned officials with direct access to the supplies and

properties of an institution. Proper management of property

and supply in the school could save time, government money

and effort thereby utilizing the resources to its maximum

useful potential.

Conceptual Framework

Figure 3 shows the conceptual paradigm of the study.

It shows the input-process-output and the feedback

mechanism. The study begins in the Management of

Propertyand Supply in Public Elementary Schools in the

Division of Albay. The different methodologies in the

middle frame that were undertaken by the researcher were

the following: Conceptualization and construction of

questionnaires, dry-run of the questionnaire, distribution

and retrieval of the questionnaire, tabulation, analysis

and interpretation of data and statistical treatment of

data.
 42

The outcome of the study was the determination of the

status and appraisal on the management system of property

and supply.

 Descriptive Normative
Survey and
questionnaire
checklist in the data Status and
gathering along:
a) Property Appraisal on
b) supply
Management
 Status,appraisaland the Management
System of Significant
Property and Difference on System of
property and supply
Supply in Property and
management system
Public along: Procurement,
Delivery, Supply
Elementary
Inspection, and
Schools acceptance, determined.
Inventory Taking,
Disposal and Relief
from Accountability.
 Respondents: 80
School Heads, 80
property Custodians
and 80 Supply
Officers.
 43

FEEDBACK

FIGURE 3. CONCEPTUAL PARADIGM

Definition of Terms

The following terms and phrases used in this study are

defined either operationally or conceptually to help

the reader understand better the study.

Property management.21 is the operation, control, and

oversight of real estate as used in its most broad terms.

Management indicates a need to be cared for, monitored and

accountability given for its useful life and condition.

This is much akin to the role of management in any

business.Property management involves the processes,

systems and manpower required to manage the life cycle of

all acquired property as defined above including

acquisition, control, accountability, responsibility,

maintenance, utilization and disposition.

Supply Management. A broad term describing the various

acts of identifying, acquiring and managing the products

 44

and/or resources needed to run a business or other

organization. These include physical goods as well as

information, services and any other resources needed.

Supply management divisions within large corporations can

be very large, with budgets in the billions and employing

hundreds of workers. The main goals within supply

management are to control costs, efficiently allocate

resources and gather information to be used in strategic

business decisions.

Real property.22is a property that includes land and

building and anything affixed to it. In the school, real

property would include, school site, offices in the school,

laboratory classrooms, concrete CRs, concrete fencing,

gate, waiting shed and other buildings owned and

constructed inside the school site.

Logistics.23The process of planning, implementing and

controlling the efficient, cost effective flow and storage

of goods, services and related information from point of

origin to point of consumptions for the purpose of

conforming to clienteles requirements.

 45

Judicious. Characterized by exercising good and

discriminating judgement; prudent, wise and sensible uses

of resources.

Equipment.Includes tools, utensils, apparatus,

teaching aid and materials, furnishing, instrument,

machines and similar properties needed for the successful

implementation of curricular, co-curricular and

administrative functions and processes.

Makeshift classroom. A temporary expedient classroom

which does not conform in the required building standard of

the DepEd.

Delivery, Inspection and Acceptance. Receipts of

delivery, conduct of proper inspection and acceptance of

supplies, materials and equipment in accordance with the

approved specification, terms and conditions stipulated in

the contract/ purchase order in most economical and

expeditious manner is a vital part of property management

toward effective delivery of basic services.

Inspection. Is the process of examining and checking

carefully the procured supplies, materials, equipment and

services including raw materials.

 46

Inventory Taking.The inventory crew shall take the

actual count, weight or measure of the object of inventory.

The name of its inventory item, code number, location,

count or measurement is written in the inventory summary

sheet.

Condemnation/Destruction of Property. Condemnation or

destruction of property shall be done through pounding,

breaking, shredding, throwing or any other method by which

the property is disposed beyond economic recovery.

Relief from property Accountability.24 It is the

function of the Commission on Audit (COA) to credit loos of

property or act on application for relief of

accountability.

Bids and Award Committee (BAC). The members shall be

designated by the head of the procuring entity in this

study the school head shall designate the chairman and

members of the BAC. The BAC shall compose of the Chairman,

two regular members and two provisional members with

technical expertise to the procurement.

School Inspectorate Team. Are persons designated by

the school head responsible of inspecting the supplies and

materials procured in the school. They are likewise

 47

responsible in checking the projects implemented in the

school regardless of the source of funds of the projects.

They are responsible in approving the project completion

report based on the specification and standard in the

approved Program of Works. Inspectorate Team is composed of

Chairman, the School Physical facilities Coordinator and

the supply officer as the members.

Competitive Bidding. Refers to procurement which is

open to participation by any interested party and undergoes

processes.

Limited Source Bidding. Otherwise known as selective

bidding is a method of procurement of goods and consulting

services that involves direct invitation to bidders from a

set of a selective supplier or consultants with known

experience and proven capability to comply with the

requirements of a particular contract.

Negotiated Procurement. Is a method of procurement

whereby the procuring entity directly negotiates a contract

with technically, legally and financially capable supplier,

contractor or consultant.

Property Custodianship. Refers to the guardianship of

the government property by the accountable person.

 48

Supplies. includes everything, except real property,

which may be needed in the transaction of public business

or in the pursuit of any undertaking, project, or activity,

whether in the nature of equipment, furniture, stationary

materials for construction or personal property of any

sort, including non-personal or contractual services such

as the repair and maintenance of equipment and furniture,

as well as trucking, hauling, janitorial, security, and

related services.

School Head. As used in this study is a person

responsible for administrative and instructional

supervision of the school or cluster of schools.

DepEd Orders.25 Are the issuances on policies,

guidelines or regulations which are generally permanent in

nature and are in effect until rescinded.

DepEd Memoranda. Are issuances containing certain

instructions and information which are temporary in nature

and are usually applicable only during the year of

issuances.
 49

Notes

1 Callender and Mathews, 2000: Strategic Procurement in

Public Sector. http://www.ippa.org/opp/download/vol.5

2 Challenges in Public Procurement, Arrowsmit 1998;Thai,

2001. http://www.ippa.ws/IPPCI/Book./chapter_1/

3 Federal Acquisition Institute,1999, p.1.8.

http://www.article.sciencepublishinggroup.com

4 Republic Act 6713 or the Code of Ethical Standard for

Public Officials and Employees in the Government,
February 1989.

5 Presidential Decree No. 1445 or the State Accounting and

Auditing Code of the Philippines.

6 Handbook on Property and Supply Disposition in the

Government,2013;website:http://www.hudexchange.info/onecp
d/assets/File/Playing-by-the-Rules-Handbook-CDBG-
Subrecipients-Administrative-Systems-Chapter-4.pdf

7 Article 1 Section 3 of RA 9184 or the Government

Procurement Reform Act (GPRA), January 2003.

8 Section 5 (k) of the Implementing Rules and Regulations

of RA 9184, January 2003.
 50

9 DepEd Order No. 6 s, 2014 or the Adopting the Agency

Procurement Compliance and Performance Indicator as
Standard Monitoring Assessment tool for all Procurement
Projects.

10 Rick Shultz, CPPM: The Property Managers Role: Dual

Responsibilities Managing Corporate and Government
Property, July 2008.

11 DepEd Memorandum No. 328 s, 2009 or the Guidelines on the

Grant of Vacation Service Credits to Teachers Designated
as District/ School Property Custodians.

12 Dennis A. Cacanindin and Alfred K. Tingabngab ;

Establishing the Role Functions and Importance of Program
managers and Program Management Team in the AFP
Modernization Program Acquisition Process, Unpublished
Master Thesis Naval Post Graduate School, Monterey
California, March 2003.

13 Ria Vicente; Evaluation of the Efficiency and

Effectiveness of the Regional Procurement Service Depot
in the Philippines, Unpublished master thesis, Massey
University, Albany New Zealand, 2011.

14 Mary Joy M. Merin, Supply Management in the State

Universities and Colleges in Camarines Sur, Unpublished
Master Thesis, University of North Eastern Philippines,
Iriga City, April 2010.

15 Josephine B. Ulao; Internal Control on Property and

Supply Management in Province of Apayao, Unpublished
Master Thesis,St.Louise University,Baguio City,March 2010

16 Ma. Luisa Acasio Nagrampa-Gonzales; The Office Practice

of the Office Secretaries of the Different Departments of
the University of North Eastern Philippines, Unpublished
Master Thesis in Public Administration, University of
North Eastern Philippines, Iriga City, March 1994.

17 Teresa Vissia Blanco-Sunga; The Implementation of the New

Government Accounting System (NGAS) in the Department of
Education, Division of City Schools, Iriga City,
Unpublished Master Thesis in Public Administration,
University of North Eastern Philippines, Iriga City,
April 2011.
 51

18 Logistic and Supply Chain Cycle Theory;http://www.

cambridgeinternationalcollege.co.uk/modules/LSCmod1.pdf

19 Ludwig Von Bertalanfy; System Theoryhttp://en.wikipedia.

org/wiki/Systems_theory

20 Henry Laurence Gantt; Management Theory

http://www.mbsportal.bl.uk/taster/subjareas/busmanhist/mg
mtthinkers/gantt.aspx;www.businessdictionary.com/definiti
on/managementtheory

21 Manual of Operation, Physical Facilities:Engr. Gregorio

R. Miranda Jr., Mariners Polytechnic College, Naga City

22 Income Tax Law and Jurisprudence with the National

Internal Revenue Code of 1997

23 Council of Logistic
Management,http//www.clm.org/mission.html,12 Feb.98

24 DECS Service Manual 2000

25 Omnibus Rules Implementing Book V of the Executive Order

No. 292 and Other Pertinent Civil Service Laws.
Chapter III
 52

CHAPTER III

RESEARCH METHODOLOGY

This Chapter presents the discussion of the research

design, respondents of the study, sources of data, research

instruments, data gathering procedure and the statistical

tools used in this study.

Research Design

The descriptive normative survey method of research

was used in this study. As the name implies, Descriptive

Research method1 is used when the researcher wants to

describe specific behaviour as it occurs in the

environment.The Normative Survey2 is the most commonly used

approach in the descriptive research to solve educational

issues. It involves interpretation, comparison,

measurement, classification and generalization all directed

towards a proper understanding and solutions of significant

educational problems. It focused on the management of

property and supply of the school heads, school property

 53

custodians and supply officer in public elementary schools

along procurement, delivery, inspection and acceptance,

inventory taking, disposal and relief from accountability

of the respondents. Since the study attempts to bring out

relevant details on the property and supply directly

managed by the respondents and its various practices

adopted and their performance level on the management of

property and supply in public elementary schools. Thus,

Normative Survey is found to be appropriate for this study.

Respondents of the Study

The respondents of this study were the school heads in

public elementary school, the school property custodians

and the supply officers of the respondent school. A random

sampling of 50 percent of 160 elementary school heads,

designated school property custodians and supply officers

through the fish bowl method served as the respondents of

the study. They were selected by districts. Table 1

presents the list of districts by municipalities and the

number of schools included in this study.

In Polangui South District there were eleven schools

included namely; Apad, Agos, Polangui South Central,

Lanigay, Matacon, Magurang, Salvacion, Santicon, Cotnogan,

Kinale and Sta. Teresita Elementary School. Eleven schools

 54

in Polangui North District; Balinad, Napo, Alnay, Sugcad,

Itaran, Ponso North, Ponso South, Pintor, Lidong, Danao and

Polangui North Central School. Eleven schools of Libon East

District; Burabod, West Carisac, East Carisac, Libon East

Table 1

Respondents of the Study

Respondents

School Districts
School
School Supply
Property TOTAL
Head Officer
custodian

Polangui South 11 11 11 33

Polangui North 11 11 11 33

Libon East 11 11 11 33

Libon West 11 11 11 33

Oas North 11 11 11 33

Oas South 11 11 11 33

Pioduran West 7 7 7 21

Pioduran East 7 7 7 21
 55

Sub-Total 80 80 80

GrandTotal 240

Central School, Linao, Matara, san Agustin, San Antonio,

San Isidro, San Pascual and San Vicente Elementary School.

Libon West District with eleven schools; Apud, Rawis,

Bariw, Bonbon, Buga, Bulusan, Macabugos, J.Cortez, Pantao,

Sagrada Familia and San Jose Elementary School. For Oas

North District; Badian, Cagmanaba, Tapel, Tobgon, Manga,

Busac, Saban, Maramba, Nagas, Oas North Central School and

San Isidro Elementary School. Eleven Schools of Oas South

District namely; Balogo West, San Ramon, Balogo East, Oas

South Central, Oas East Central, San Agustin, Maporong, San

Juan, San Pascual and CB Redito Elementary School.Pioduran

East District with seven schools; Alabang Puro,

Binodegahan, Buenavista, Don Jose Pavia, Malidong, Nablang

Bulod and Pioduran East central School. And the seven

schools of Pioduran East District namely; Agol, Basicao

Coastal, Dr. Sofronio S. Garcia, Flores, La Medalla, Lagaan

and Marigondon Elementary School.

 56

Sources of Data

The researcher utilized primary and secondary sources

of data. The primary sources of data in this study were the

questionnaire checklist answered by the respondents school

heads, school property custodians and supply officer. To

ensure authenticity of data gathered, the questionnaires

was administered and collected as soon as they have

finished answering the instrument.

Secondary data was sourced out from foreign doctoral

dissertations and master’s thesis, local master’s thesis,

Property and Supply Handbook, Republic Act 6713, primer on

teaching the 1987 Constitution, professional journals such

as the graduate school journals dynamics of research,

discussion papers, educators magazines and the internet.

They have simplified and concise discussion making them

acceptable reference tools.

Research Instrument

A questionnaire prepared by the researcher was utilized

in the data gathering procedure. The questionnaire was

sourced out form the Property and Supply handbook and in

the Implementing rules of Republic Act 9184 or the

Government Procurement Reform Actthe major instrument for

gathering the required data. The questionnaire was designed

to get inputs on the property and supply directly managed

 57

by the respondents and its status and the appraisal of the

respondents in management of property and supply along

procurement, Inspection and acceptance, Inventory taking,

Disposal and relief from accountability.

Part-I pertains to the property and supply managed by

the schools heads, school property custodians and supply

officer.

Part-II includes the Extent of the status of property

and supply directly managed by the respondents, in this

part the respondent will categorized it into excellent,

very good, good, poor and very poor property and supply

condition.

Part-III pertains to the management of property and

supply practices along procurement, Delivery, inspection

and acceptance, Inventory taking disposal and relief from

accountability. The respondents in their honest appraisal

will encircle the corresponding number of their choice as

(5) Very Much Effective, (4) Much Effective, (3) Moderately

Effective, (2) Fairly Effective and (1) Ineffective.

Validation of the Research Instrument

The first draft of the research instrument was

presented to the adviser and thesis committee for

suggestion to come up with a realistic tool. After

suggestions, revisions and critiquing of the instrument by

 58

the proposal Evaluation Committee, the final draft of the

questionnaires wasmade for reproduction and distribution to

respondents. Questionnaires were distributed to the

respondents and were collected a week after distribution.

A dry run of the questionnaire was administered to the

School Heads, School Property Custodians and Supply

Officers and conducted in the following schools not

included in the study namely, Calaguimit ES, Tablon ES,

Niǹo Jesus ES, Caguscos ES, Harigue ES, Cotmon ES, and

Kinuartelan ES. The items in the questionnaire were made

simple and clear to facilitate the respondents in

answering.

Data Gathering Procedure

The researcher, as a form of courtesy asked permission

through a formal request from the Schools Division

Superintendent of Albay to allow her to conduct the study

and distribute the questionnaires to the respondents who

were randomly selected by sampling procedure. The

distribution and retrieval of the questionnaires were done

personally for the purpose of making necessary arrangement

as to when it will be retrieved from the respondents.

Letter requests were distributed through the office of the

Public Schools District Supervisor for the distribution of

the questionnaires to the respondents’ schools. Cooperation

 59

and honest appraisal of the respondent involved was

attained with 100 percent retrieval as shown in Table 2.

Table 2

Distribution and Retrieval of Questionnaires

No. of
No.of Questionnaires
Questionnaires
Distributed
School Retrieved Percent of
Retrieval
District
School School
School Supply School Supply
Property Property
Head Officer Head Custodians Officer
Custodians

Polangui
North
11 11 11 11 11 11 100

Polangui
South
11 11 11 11 11 11 100

Libon
East
11 11 11 11 11 11 100

Libon
West
11 11 11 11 11 11 100

Oas
North 11 11 11 11 11 11 100

Oas
South 11 11 11 11 11 11 100

Pioduran
West
7 7 7 7 7 7 100
 60

Pioduran
East
7 7 7 7 7 7 100

Total 80 80 80 80 80 80 100

Statistical Tool

The data gathered from the respondents were organized,

consolidated, analysed and carefully evaluated. The

researcher used the following statistical tools such as;

Simple Frequency Count.3The responses were organized,

tallied and counted as to the number of property and supply

handled by the school head, school property custodians and

of the school supply officer. The number of serviceable of

in good condition, repairable or for disposal or

condemnation are likewise plotted and counted.

Percentage.4The percentage of the responseswillbe

determined as complied by the respondents. It is computed

using the formula below.

F
P = x 100
N
Where:

P = Percent

F = Frequency

N = Number of Respondents
 61

100 = Constant

Weighted Mean.5It is used to compute the extent of the

status of property and supply and the level of appraisal of

the respondents on the variables of property and supply

management in the school. It is computed using the formula

below.

fw
Mw = N

Where:
Mw = Weighted Mean

f = frequency

w = weight of responses

fw =total weighted frequency

fw = sum of all the products of frequency and

weight
N = total number of respondents

Chi-Square.6 To determine the significant difference in the

extent of the status of properties and supplies and the

significant difference in the level of appraisal of the

school property and supply management system among the

variables, the researcher used the Chi-Square with the

following formula:

(O-E) 2

X = ∑
2
 62

Where: X2 = Chi-Square

∑ = Summation

O = Observed frequency

E = Expected frequenc

Notes

1 Jose F. Calderon, Ed.D Et al; Methods of Research and

Thesis Writing; Published by National Book store. 1993
p.61-65.

2 Ibid.

3 Educational Measurement and Evaluation: J.

Swarupa,Discovery Publishing House,2004

4 Measurement and Evaluation of Learning: Handbook for

Teachers, Arnold J. Lien.

5 Elmer B. Mode. Elementary Statistics, New York: Mc

Millan Publishing Co. Inc. 5th Edition p.112

6 Laurentina P. Calmorin and Melchor A. Calmorin,

Statistics in Education and the Sciences, Rex Books
store, manila: Philippines. 1997.
 63

CHAPTER IV

MANAGEMENT SYSTEM OF PROPERTY AND SUPPLY

IN PUBLIC ELEMENTARY SCHOOLS

This chapter presents and discusses the data on the

property and supply management in Cluster C of the Division

of Albay. Data on the status of property and supply are

tabulated and interpreted based on the actual responses of

the respondents. The extent on the status of property and

supply are likewise tabulated to contest the hypotheses

mentioned in the previous chapter of this study.

The level of appraisal along the procurement,

delivery, inspection and acceptance, inventory taking,

disposal and relief from accountability of the respondents

are presented and discussed in this chapter. Furthermore,

the study looked into the significant difference in the

level of appraisal in the five property and supply

management practices.

Status of Property in Public

Elementary Schools,Cluster C,
Division of Albay
 64

Table 3 shows the status of property in public

elementary schools in Cluster C, Division of Albay. From

the table one can deduce that 100percent of the

respondent’sschool heads property custodians and supply

Table 3

Status of Property in Public Elementary Schools,

Cluster C, Division of Albay

Number = 240
SCHOOL PROPERTY
Frequency Percent
1. Marcos Type Building 101 42

2. RP-US Building 69 29

3. JICA Building 12 5

4. BLSB Type Building 168 70

5. KALAHI Type Building 102 43

6. Bayanihan Building 49 20

7. Mayon Type Buiding 15 6

8. Makeshift Classroom 20 8

9. Gabaldon Building 12 5

10. DepEd Building Modified 203 85

11. DepEd Building Standard 212 88

12. Lapus Building 18 8

13. Seva Type Building 12 5

 65

14. Computer Package 100 42

15. Audio Visual Package 150 63

16. School Furniture 240 100

17. Reference Materials 240 100

officers agreed that their school have complete school

furniture such as desks, teachers’ tables, sets of chairs

and tables and arm chairs.The response of 100percent of

the respondents suggested that their school havereference

materials such as books, magazines, journals and other

reading materials. Eighty-eight percent responded that they

have existing DepEd standard buildings in their school. The

statistics suggestedthat the DepEd Modified School Building

was the common existing building in Cluster C of the

Division of Albay .

JICA Building (Japan International Cooperation

Agency), Gabaldon Buildings, and the SEVA Type Building

were among the least number of school properties in Cluster

C as shown by only 5 percent response.The reason for such

least number of data lay on the lineage of the building

such as the Gabaldon type Building constructed from 1907 to

1942 and this building is already considered as heritage

building already.
 66

At presentthere are only 12 existing Seva Type

Building based on the responses of the respondents. This

building is characterized by its resemblance to the

Gabaldon Type Building with a wooden pillar supporting the

canopy of the building.

Extent of the Status of

property in Public
Elementary Schools

Table 4 shows the extent of the status of propertyin

public elementary schools. As shown in the table, school

furniture, reference materials, DepEd Modified Building and

DepEd Building Standard were in excellent conditions with

weighted mean ranging from 4.24 to 4.82. As observed this

property was the most commonly used and newly constructed

property in the school. One can say that the school head

regularly maintains this property through budget allocation

from the school MOOE. DepEd Buildings both the standard and

modified are typhoon resilient building enable to withstand

strong typhoons and heavy rains and therefore this property

is durable and excellent in condition from the time of

construction to the present.

Among the school property mentioned herein the

following school buildings are in poor condition: Bayanihan

Type Building, Mayon Type Building, Makeshift classrooms,

 67

Gabaldon Building’ and the Lapus Building with weighted

mean ranging 2.15 to 2.51. Apparently, their poor condition

was the result of the poor maintenance and non-allocation

of either SBRMS fund or of the school building program

fund.

Table 4
Extent of the Status of Property in
Public Elementary Schools

Extent of the Status

SCHOOL PROPERTY
Weighted Verbal
Mean Description

1. Marcos Type Building 2.80 Good

2. RP-US Building 2.73 Good
3. JICA Building 2.66 Good
4. BLSB Type Building 3.74 Very Good
5. KALAHI Type Building 3.03 Good
6. Bayanihan Building 2.51 Poor
7. Mayon type Building 2.48 Poor
8. Makeshift Classroom 2.34 Poor
9. Gabaldon Building 2.15 Poor
10. DepEd Building Modified 4.76 Excellent
11. DepEd Building Standard 4.82 Excellent
12. Lapus Buiding 2.21 Poor
13. Seva Type Building 2.68 Good
14. Computer Package 3.76 Very Good
15. Audio Visual Package 4.18 Very Good
16. School Furniture 4.24 Excellent
 68

17. Reference Materials 4.27 Excellent

AVERAGE WEIGHTED MEAN 3. 256 Good

Weighted Mean Verbal Description

4.20 – 5.00 Excellent
3.40 – 4.19 Very Good
2.60 – 3.39 Good
1.80 – 2.59 Poor
1.00 – 1.79 Very Poor

Poor condition would mean repairable. The

maintenance of Gabaldon Type Building is given to the

Division Physical Facilities because of its huge cost of

fiscal resources considering that it requires re-

engineering to preserve the original features of the

building.

Makeshift classrooms belong to poor condition because

the Division Physical Facilities is not allocating an

amount for its repair. It is not considered a school

buildings for it has never met the required floor area and

materials used in the construction. The maintenance of this

classroom is given to the discretion of school head.

Typically makeshift classroom is made up of wood, bamboo

and nipa or salvaged GI corrugated sheetsfor its roofing

and walling. This was constructed to augment the shortage

of classrooms due to the great number of enrolment in the

school.
 69

Significance Difference in
the Extent of Status among
School Property

Table 5 shows the significant difference in the extent

of the status among school property. From the table we can

infer that the status of the school property in the school

is varies depending on the chronology of construction and

Table 5

Significance Difference in the Extent of

Status among School property

Extent of the Status

SCHOOL PROPERTY
5 4 3 2 1 X2

1. Marcos Type Building 14 23 26 15 23 65.113

2. RP-US Building 15 25 12 10 7 36.149

3. JICA Building 9 2 1 0 0 11.118

4. BLSB Type Building 51 40 32 20 25 68.224

5. KALAHI Type Building 52 18 15 10 7 40.675

6. Bayanihan Building 20 10 8 6 5 8.032

7. Mayon Type Buiding 6 5 2 0 2 2.03

8. Makeshift Classroom 2 2 5 5 6 1.721

9. Gabaldon Building 4 3 2 2 1 9.375

10. DepEd Building Modified 102 64 23 9 5 65.113

11. DepEd Buiding Standard 120 35 27 20 10 41.350

12. Lapus Buiding 8 5 2 2 1 4.352

13. Seva Type Building 8 3 1 0 0 52.664

14. Computer Package 70 15 7 5 3 70.357

15. Audio Visual Package 93 26 13 8 10 46.631

 70

16. School Furniture 145 47 23 10 15 8.050

17. Reference Materials 140 50 25 15 10 51.346

TOTAL 582.298
Degrees of freedom= 64
Level of Significance= 0.05
Tabular X2 Value= 97.034
Computed X2 Value =582.298
Remark: Significant
Null Hypothesis: Rejected
Alternative Hypothesis: Accepted

procurement. The older the properties are the poorer the

condition. The computed x2 value of 582.298 was higher than

the tabular x2 value of 97.034 at 0.05 level of

significance. Thus, there was a significant difference in

the extent of the status of the school property in terms of

its conditions and building integrity. The null hypothesis

was rejected and the alternative hypothesis was accepted.

Status of Supply in Public

ElementarySchoolsCluster
C of the Division
of Albay

Table 6 shows the status of supply in public

elementary schools in Cluster C of the Division of Albay.

From the table it is very clear that chalk and adhesive

were the most common supplies in the schools as revealed by

88 percent of the respondents. Chalk is used from day to

day writings and instruction of the teachers.

 71

Subsequently, adhesive such as masking tape, clear

tape, paste and glue are also used every day in posting the

activity sheets of the pupils. Paste is commonly used in

pasting the instructional materials and visual materials

inside the classroom.Eighty seven percent revealed that

writing materials such as intermediate pad, yellow pad,

lesson plans and manila paper were also commonly used.

Among the supplies listed, paper cutter board obtained 17

Table 6

Status of Supply in Public Elementary Schools,

Cluster C, Division of Albay

Number = 240
SCHOOL SUPPLY

Frequency Percent

1. Book Paper 205 85

2. Stapler and Staple Wire 185 77

3. Writing Materials 208 87

4. Puncher 191 80

5. Adhesive 210 88
 72

6. Paper cutter board 40 17

7. Board sheets 140 58

8. Correction Tape 193 80

9. Ruler 196 82

10. Chalk 210 88

percent the least number of responses on supplies mentioned

herein. This supply is seldom used in the school as aid in

classroom instruction. However this is commonly used in the

office of the school head and used for cutting papers,

reports and board sheet into desired measurement.

Extent of the Status OfSupply

in Public Elementary Schools

Table 7 shows the extent of the status of supply in

public elementary schools in Cluster C of the Division of

Albay. From the table one can say that chalk is used every

day by the teachers is in excellent condition as shown by a

weighted mean of 4.50.

Of the supplies in the schools only the paper cutter

board is in a poor condition as shown by a weighted mean of

 73

2.08. Because it is seldom used maintenance of this simple

machine is often neglected by the respondents. The rest of

the supplies were in very good condition with the weighted

mean ranging from 3.38 to 3.89.

Table 7

Extent of the Status of Supply

in Public Elementary Schools

Extent of the Status

SCHOOL SUPPLY
Weighted Verbal
Mean Description

1. Book Paper 3.86 Very Good

2. Stapler and Staple Wire 2.81 Good

3. Writing Materials 3.78 Very Good

4. Puncher 3.38 Very Good

5. Adhesive 3.08 Good

6. Paper Cutter Board 2.03 Poor

7. Board Sheets 3.07 Good

8. Correction Tape 3.82 Very Good

 74

9. Ruler 3.89 Very Good

10. Chalk 4.50 Excellent

AVERAGE WEIGHTED MEAN 3.42 Very Good

Weighted Mean Verbal Description

4.20 – 5.00 Excellent
3.40 – 4.19 Very Good
2.60 – 3.39 Good
1.80 – 2.59 Poor
1.00 – 1.79 Very Poor

Significance Difference in the

Extentof Status among
Supply

Table 8 shows the significant difference in the extent

of status among supplies. The data revealed that the

computed x2 value of 114.113 was higher than the tabular of

x2 value 56.365 at0.05 level of significance. This clearly

shows that there is a significant difference in the extent

of the status of supply in terms of its conditions.

This means that the durability and usability of these

supplies differ from one another. Thus, the null hypothesis

is rejected and the alternative hypothesis is accepted.

Appraisal of Property andSupply

Management Practices along
Procurement

Table 9 shows the appraisal of property and supply

management practices along procurement. The data showed

 75

that preparationof requisition and supplies availability

inquiry was the most practiced with 85 percent. This

implies that before the procurement of supplies and

materials, the supply officer requests concerned officer to

list down all supplies needed in the school for procurement

through the RSAI.

Table 8

Significance Difference in the Extent

of the Status among Supply

Extent of the Status

SCHOOL SUPPLY
5 4 3 2 1 X2

1. Book Paper 100 87 10 5 3 9.806

2. Stapler and Staple 45 35 60 25 20 10.032

Wire
3. Writing Materials 106 50 43 6 3 3.586

4. Puncher 80 50 38 15 8 5.917

5. Adhesive 125 50 20 10 5 24.077

6. Paper Cutter Board 15 12 8 3 2 4.722

7. Board Sheets 85 25 15 10 5 38.748

8. Correction Tape 113 50 20 8 2 5.182

9. Ruler 128 40 15 8 5 7.521

10. Chalk 198 10 2 0 0 4.522

 76

Total 114.113

Degrees of freedom = 36
Level of Significance = 0.05
Tabular X2 Value = 56.365
Computed X2 Value=114.113
Remark: Significant
Null Hypothesis: Rejected
Alternative Hypothesis: Accepted

Table 9

Appraisal of Property and Supply Management Practices

along Procurement

Number = 240
Procurement
Frequency Percent

1. Prepares Annual Procurement Plan

196 82
(APP)

2. Prepares Requisition and Supplies

205 85
Availability Inquiry (RSAI)

3. Prepares the Allotment, Obligation

198 83
Slip and Requisition Issuance Slip.

4. Prevents irregular, unnecessary,

excessive and inconsumable
200 83
expenditure or uses of funds or
property.

5. Adopts the policy of protecting

locally manufactured/produced 144 81
articles over foreign made products.
 77

Adopting the policy of protecting locally

manufactured/produced articles over foreign made products

was the least property and supply management practice

performed by the respondents as shown by 81 percent. One

can deduce that the respondents are not aware whether the

supplies and materials are foreign or locally made

products. Accordingly, respondents were after the quality

of the products. This further reaffirmed in the study of

Vicente that it offers opportunities for saving generation

with the cheaper prices of goods and the reduction of

administrative cost associated with procurement.

Level of Appraisal for Property

and SupplyManagement Practices
along Procurement

Table 10 shows the appraisal for property and supply

management along procurement. From the table one can draw

that preventing irregular, unnecessary, excessive and

inconsumable expenditure or uses of funds or property was

practiced very much effectively by the respondents as shown

by a weighted mean of 4.21. This might be the results of

the strict guidelines issued by the COA on the procurement

of supplies. Anything which is not included in the Annual

Procurement Program (APP) of the school is not allowed.

 78

The rest of the property and supply management

practices along procurement were much effectively practiced

by the respondents with the weighted mean ranging from 3.76

to 4.08. It can be learned from the data that the

respondents got high appraisal along this variable because

all of these practices are being strictly encouraged to be

observed during the procurement process of the school.

Table 10

Level of Appraisal for Property and Supply

Management Practices along Procurement

Level of Appraisal

Procurement
Weighted Verbal
Mean Description

1. Prepares Annual Procurement Plan Much

4.08
(APP) Effective

2. Prepares Requisition and Supplies Much

3.81
Availability Inquiry (RSAI) Effective

3. Prepares the Allotment, Obligation Much

3.79
Slip and Requisition Issuance Slip. Effective

4. Prevents irregular, unnecessary,

excessive and inconsumable Very Much
4.21
expenditure or uses of funds or Effective
property.
 79

5. Adopts the policy of protecting

Much
locally manufactured/produced 3.76
Effective
articles over foreign made products.

Much
AVERAGE WEIGHTED MEAN 3.93 Effective

Weighted Mean Verbal Description

4:20 – 5:00 Very Much Effective
3:40 – 4:19 Much effective
2:60 – 3:39 Moderately Effective
1:80 – 2:59 Fairly Effective
1:80 – 1.79 Ineffective

Significant Difference in the Level

of Appraisal for Property and
Supply Management Practices
along Procurement

Table 11 reveals the significant difference in the

level of appraisal for property and supply management

practicesalong procurement.

The data showed that the degree of freedom was 16 and

the level of significance was at 0.05. Using the chi-square

test, the computed x2 value was found to be 86.887 which was

greater than the given tabular x2 value of 26.296. This

means that the three respondents performed their functions

independently and differently. They have different

practices and interpretation of the guidelines set in the

School Property Management Manual of the Commission on

 80

Audit. Thus the null hypothesis is rejected and the

alternative hypothesis is accepted.

Appraisal of Property and Supply

Management Practices along
Delivery, Inspection
and Acceptance

Table 12 shows the appraisal of property and supply

management practices along delivery, inspection and

acceptance in Cluster C of the Division of Albay. Based on

the table 100 percent of the respondents suggested that

schoolheads, school property custodians and the supply

officers

Table 11

Significant Difference in the Level of Appraisal

for Property and Supply Management
Practices along Procurement

Procurement LEVEL OF APPRAISAL

5 4 3 2 1 X2

1. Prepares Annual
45 32 19 25 19 22.312
Procurement Plan (APP)

2. Prepares Requisition and

Supplies Availability 90 71 88 77 22 21.952
Inquiry (RSAI)

3. Prepares the Allotment,

Obligation Slip and 36 41 38 48 7 25.584
Requisition Issuance Slip.

4. Prevents irregular, 19 42 21 32 16 5.912

unnecessary, excessive and
 81

inconsumable expenditure or
uses of funds or property.

5. Adopts the policy of

protecting locally
manufactured/produced 46 49 24 34 30 11.127
articles over foreign made
products.

TOTAL 86.887

Degrees of freedom = 16
Level of Significance = 0.05
Tabular X2 Value = 26.296
Computed X2 Value = 86.887
Remark: Significant
Null Hypothesis: Rejected
Alternative Hypothesis: Accepted

Table 12

Appraisal of Property and Supply Management

Practicesalong Delivery, Inspection
and Acceptance

Number = 240

Delivery, Inspection and Frequency Percent

Acceptance

1. Deliveries of supplies must be

made by the supplier within the
193 80
stipulated period and at the place
indicated in the purchase order

2. Examines the equipment as to the

physical condition: brand new,
second hand, rebuild or
206 86
reconditioned. See to it that no
defective or old worn out parts are
used.
 82

3. Calls the attention of the DPWH

project engineer and contractor on
the status of works that are not in 197 82
accordance with the specification or
standard.

4. School heads/school property

custodians or the supply officer
shall secure a copy of the Program 240 100
of Works prior to the start of
construction

shall secure a copy of the Program of Work prior to the

start of construction. It is the standard operating

procedure before a particular construction is started.

However, respondents found difficulty in interpreting the

Program of Work because it contains highly technical terms

which the respondents have little knowledge about. Before a

particular property or supply is accepted and recorded in

the property acknowledgement receipts, the supply officer,

school property custodians and the school heads should

examine the items as to the quantity, standards and

specification as stated in the purchase order. Any

deviation from the original request and specification they

shall immediately notify the supplier for replacement.

Eighty percent of the respondents unanimously agreed

that the deliveries of supplies must be made by the

supplier within the stipulated period and at the place

indicated in the purchase order. Any delay in the

 83

deliveries of the supplies purchased, the suppliers should

be fined by at least one tenth of the total amount of the

purchased item.

Level of Appraisal for Property

and SupplyManagement Practices
along Delivery, Inspection
and Acceptance

Table 13 shows the level of appraisal for property and

supply management practices along delivery, inspection and

acceptance. From the table one can draw that the

respondents were very much effective in signing the

certificate of acceptance /certificate of turn over only

after the issuance of the 100 percent completion report by

Table 13

Level of Appraisal for Property and Supply

Management Practices along Delivery,
Inspection and Acceptance

Level of Appraisal

Delivery, Inspection and Acceptance Weighted Verbal

Mean Description

1. Deliveries of supplies must be made by

the supplier within the stipulated Much
3.84
period and at the place indicated in the Effective
purchase order

2. Examines the equipment as to the

physical condition: brand new, second
Very Much
hand, rebuild or reconditioned. See to 4.21
Effective
it that no defective or old worn out
parts are used.
 84

3. School heads/school property

custodians or the supply officer shall Moderately
3.04
secure a copy of the Program of Works Effective
prior to the start of construction

4. Calls the attention of the DPWH

project engineer and contractor on the
Much
status of works that are not in 3.73
Effective
accordance with the specification or
standard.

5. Signs the certificate of acceptance

/certificate of turn over only after the Very Much
4.98
issuance of the 100% completion report Effective
by the contractor of project engineer.

Much
AVERAGE WEIGHTED MEAN 3.96 Effective
Weighted Mean Verbal Description
4:20 – 5:00 Very Much Effective
3:40 – 4:19 Much effective
2:60 – 3:39 Moderately Effective
1:80 – 2:59 Fairly Effective
1:80 – 1.79 Ineffective
the contractor of project engineers shown by a weighed mean

of 4.98. This practice is strictly observed by the

respondent to formally own and end the project in the

school. A certificate of completion is accomplished.They

were also very much effective in examining the equipment as

to the physical condition such as brand new, second hand,

rebuild or reconditioned. They see to it that no defect or

old worn out parts are used as shown by 4.21 weighted mean.

This means they exercise their judicious observation

of the properties and supplies purchased and delivered in

the school. Calling the attention of the DPWH project

engineer and contractor on the status of works that are not

 85

in accordance with the specification or standard was much

effectively practiced by the respondent manifested by 3.73

weighted mean.

This result shows that the school heads, school

property custodians and supply officers of the school are

now conscious of the specification of materials used in the

construction of a particular project in the school.However,

respondents need the guidance of the experts inside the

division physical facilities to comprehensively understand

the projects, and structural integrity of the building

constructed. Of the five property and supply management

practices along deliveries, inspection and acceptance,

School heads/school property custodians or the supply

officer shall secure a copy of the Program of Work prior

to the start of construction was only moderately

effectively practiced as shown by 3.04 weighted mean.

Significant Difference in the Level

of Appraisalfor Property and
Supply Management Practices
Among Delivery, Inspection
and Acceptance

Table 14 shows the significant difference in the level

of appraisal for property and supply management among

delivery, inspection and acceptance.

 86

The data showed that the degree of freedom was 16 with

level of significance at 0.05. Using the chi-square test,

the computed x2 was found to be 58.262, which was greater

than the tabular x2 value of 26.262. The null hypothesis was

rejected and the alternative hypothesis is accepted. Thus,

the researcher concluded that there is a significant

difference in the level of appraisal for property and

supply management practice among delivery, inspection and

acceptance.

Table 14

Significant Difference in the Level of Appraisal for

Property and Supply Management Practices among
Delivery, Inspection and Acceptance

Delivery, Inspection and LEVEL OF APPRAISAL

Acceptance 5 4 3 2 1 X2

1. Deliveries of supplies must

be made by the supplier within
123 36 31 20 27 16.556
the stipulated period and at
the place indicated in the
purchase order
2. Examines the equipment as to
the physical condition: brand
new, second hand, rebuild or 156 24 26 23 11 13.119
reconditioned. See to it that
no defective or old worn out
parts are used.
3. School heads/school property
custodians or the supply
officer shall secure a copy of
63 76 56 34 11 11.161
the Program of Works prior to
the start of construction
 87

4. Calls the attention of the

DPWH project engineer and
contractor on the status of 88 65 44 20 23 9.612
works that are not in
accordance with the
specification or standard.
5. Signs the certificate of
acceptance /certificate of turn
over only after the issuance of 220 10 4 2 2 7.814
the 100% completion report by
the contractor of project
engineer.
TOTAL 58.262

Degrees of freedom = 16
Level of Significance = 0.05
Tabular X2 Value = 26.296
Computed X2 Value = 58.262
Remark: Significant
Null Hypothesis: Rejected
Alternative Hypothesis: Accepted

Appraisal of Property and Supply

Management Practices along
Inventory Taking

Table 15 shows the appraisal of property and supply

management practices along inventory taking. From the table

one can infer that most of the respondents reconcile the

results of the physical count with the property and

accounting record after the physical inventory taking of

the inventory committee as shown by 96 percent of the total

respondents. This shows that the records filed in the

office of the school head are tallied with the records kept

by the supply officer and of the school property

custodians.
 88

Inventory shall be done by the property custodians

and of the supply officers of the school and shallreconcile

their report for submission by the school heads with the

Division Physical Facilities. All properties and supplies

of the school must be properly accounted and recorded in

the prescribe form.This is done by the concerned officer of

the school to have a clear and exact number of properties

and supplies available in the school and properties and

supplies that need to be replaced or purchased. Of the four

properties and supply management practices 73 percent of

the respondents invited COA representative to witness the

Table 15

Appraisal of Property and Supply Management

Practices along Inventory Taking

Number = 240
Inventory Taking Frequency Percent

1. School property custodian/ supply

officer conduct actual count, weight 226 94
or measure the object of inventory.

2. The name of inventory item, code

number, location, count, weight or
190 79
measurement is written on the
inventory summary sheet.

3. Reconciles the results of the

physical count with the property and
accounting record after the physical 231 96
inventory taking, the inventory
committee.
 89

4. Checks the inventory listing of

the supplies and materials against
224 93
the stock cards maintained by the
property custodian.

5. Invites COA representative to

witness the physical inventory
175 73
taking conducted by the inventory
committee.

physical inventory taking conducted by the inventory

committee.Sunga claims in her study to improve the

accounting system, a new accounting practiced must be

implemented in accordance with existing policies rules and

regulations along inventory taking.

As a common practice only the district property

custodian is invited to witness the same instead of a COA

representative. Inviting him would mean additional expenses

on the part of the schools.Ulao in his study confirmed that

the stationed Commission on Audit auditor should also be

the respondent of the study.

Level of Appraisal for Property

and SupplyManagement Practices
along Inventory Taking

Table 16 shows the level of appraisal for property and

supply management practices along inventory taking. The

data revealed that conducting actual count, weight or

measure of the object of inventorywas very much effective

with the weighted mean of 4.54.

 90

This implies that school property custodians or supply

officer do the actual counting and weighing and listing of

objectsfor inventory before they are kept in the storage

room of the school. Checking the inventory and listing of

the supplies and materials against the stock cards were

maintained by the property custodian. School Building card

was accomplished and properly tallied on the records. Every

building has its own building card indicating the name of

the building, the cost of construction and when it was

constructed.

Inviting COA representative to witness the physical

inventory taking conducted by the inventory committee was

moderately effective with the weighted mean of 2.99. As a

common practice in the school level, inventory taking in

the school level is witnessed by the district property

custodian. Disposing and selling of salvaged materials as a

result of property condemnation should be properly recorded

Table 16
Level of Appraisal for Property and Supply Management
Practices Along Inventory Taking

Level of Appraisal

Inventory Taking Weighted Verbal

Mean Description

1. School property custodian/ supply Very Much

4.54
officer conduct actual count, weight Effective
or measure the object of inventory.
 91

2. The name of inventory item, code Much

number, location, count, weight or 4.06
measurement is written on the Effective
inventory summary sheet.
3. Reconciles the results of the
physical count with the property and Very Much
4.25
accounting record after the physical Effective
inventory taking, the inventory
committee.
4. Checks the inventory listing of Very Much
the supplies and materials against 4.52
the stock cards maintained by the Effective
property custodian.
5. Invites COA representative to Moderately
witness the physical inventory 2.99
taking conducted by the inventory Effective
committee

Much
AVERAGE WEIGHTED MEAN 4.07 Effective

Weighted Mean Verbal Description

4:20 – 5:00 Very Much Effective
3:40 – 4:19 Much effective
2:60 – 3:39 Moderately Effective
1:80 – 2:59 Fairly Effective
1:80 – 1.79 Ineffective

in the waste materials report. However, the school should

furnish the COA of the documents together with the pictures

of the actual disposal and condemnation.

Significant Difference in theLevel of

AppraisalforProperty and Supply
Management Practice among
Inventory Taking

Table 17 revealsthe significant difference in the

level of appraisal for property and supply management

practice among inventory taking. It can be inferred that

 92

the degree of freedom was 16 with level of significance at

0.05. Using the chi-square test, the computed x2 value of

70.844 was higher than the tabular value of 26.296 at 0.05

level of significance. Thus, there was a significant

difference in the level of appraisal of the property and

supply management practice among inventory taking. Hence,

the null hypothesis is rejected and the alternative

hypothesis is accepted.

Appraisal of Property and Supply

Management Practices along
Disposal

Table 18 shows the appraisal of property and supply

management practices along disposal. The data showed that

96 percent of the respondents identified and conducted

inspection of equipment and materials that may be disposed.

As a part of the regular inspection program of the school

and to avoid stocking of unserviceable supplies school

property custodians prepare a report of disposal and

Table 17

Significant Difference in the Level of Appraisal

for Property and Supply Management Practices
amongInventory Taking

LEVEL OF APPRAISAL

Inventory Taking 5 4 3 2 1 X2
 93

1. School property custodian/

supply officer conduct actual 182 25 19 9 5 26.549
count, weight or measure the
object of inventory.
2. The name of inventory item,
code number, location, count,
weight or measurement is 186 32 22 37 13 17.919
written on the inventory
summary sheet.
3. Reconciles the results of the
physical count with the
property and accounting record 194 24 13 6 3 8.268
after the physical inventory
taking, the inventory
committee.
4. Checks the inventory listing
of the supplies and materials
against the stock cards 179 28 17 10 6 11.025
maintained by the property
custodian.
5. Invites COA representative to
witness the physical inventory 34 33 99 45 29 1.083
taking conducted by the
inventory committee.
TOTAL 70.844

Degrees of freedom = 16
Level of Significance = 0.05
Tabular X2 Value = 26.296
Computed X2 Value = 70.844
Remark: Significant
Null Hypothesis: Rejected
Alternative Hypothesis: Accepted

Table18

Appraisal of Property and Supply Management

Practices along Disposal

Number = 240

Disposal Frequency Percent

 94

1. Identifies and conduct inspection of

equipment and materials that may be 231 96
disposed.

2. Prepares inventory report and

inspection report of unserviceable 209 87
supplies, materials and equipment.

3. Condemns unserviceable through

pounding, burning, breaking or any other
155 65
method by which the property is disposed
beyond economic recovery.

4. Prepares and submit waste material

155 65
report

5. Prepares documents of unserviceable

property that can be sold at public
174 73
auction to the highest bidder under the
supervision of the BAC members.

condemnation. Disposal of unserviceable property and

supplies may be done through actual breaking and pounding

or through public bidding on waste materials witnessed by a

district property custodian or of the COA representative.

Inventory reports of both serviceable and unserviceable are

included in this report for record and reference of the

Division Physical Facilities. This is a year-end report and

submitted to the Division Physical Facilities.

At present, selling through public bidding for

economic reason is now the common practice of condemning

unserviceable supplies instead of pounding and burning.

However, this process should be witnessed by at least the

 95

district property custodians or of a COA representative.Of

the five management practices along disposal, preparing and

submission of waste material reportand condemning

unserviceable through pounding, burning, breaking or any

other method by which the property is disposed beyond

economic recoverywas practiced by65 percentof

therespondents. Actual breaking and pounding of condemnable

property and supplies are now being discouraged; instead

the schools by permission of the district property

custodians are given options to sell the condemnable

supplies through public bidding. However, submission of

reports is a strictly mandatory requirement of the COA.

Level of Appraisal for Property

and SupplyManagement Practices
along Disposal

Table 19 shows the level of appraisal for property and

supply management along disposal. From the data one can

deduce that the respondents were very much effective in

identifying and conducting inspection of equipment and

Table 19

Level of Appraisal for Property and Supply Management

Practices along Disposal

Level of Appraisal
 96

Disposal Weighted Verbal

Mean Description

1. Identifies and conduct inspection

Very Much
of equipment and materials that may 4.63
Effective
be disposed.

2. Prepares inventory report and

Very Much
inspection report of unserviceable 4.28
Effective
supplies, materials and equipment.

3. Condemns unserviceable through

pounding, burning, breaking or any
Moderately
other method by which the property 3.11
Effective
is disposed beyond economic
recovery.

4. Prepares and submit waste material Much

3.75
report Effective

5. Prepares documents of
unserviceable property that can be
Moderately
sold at public auction to the 3.21
Effective
highest bidder under the supervision
of the BAC members.

Much
AVERAGE WEIGHTED MEAN 3.80 Effective

Weighted Mean Verbal Description

4:20 – 5:00 Very Much Effective
3:40 – 4:19 Much effective
2:60 – 3:39 Moderately Effective
1:80 – 2:59 Fairly Effective
1:80 – 1.79 Ineffective

materials that may be disposed as shown by a weighted mean

of 4.63.

This is done by the school property custodians

together with the school head and supply officer to avoid

 97

stocking and consuming space in the school for storage.

They are also very much effective in preparing inventory

report and inspection report of unserviceable supplies,

materials and equipment as shown by a weighted mean of

4.28.The findings of Merinconfirmed that the performance of

the supply officers along identification of goods for

disposal were very satisfactory.

Respondents conducted inspection and inventory report

of unserviceable materials and supplies to identify the

supplies that needed replacement. This report was submitted

to the Division Physical Facilities for proper appraisal

and possible replacement and condemnation.

Nowadays, pounding, breaking and burning of

unserviceable property and supplies are being discouraged

by district property custodians.Insteadthese are disposed

by selling through public bidding.

Significant Difference in the Level

of Appraisal for Property and
Supply Management Practices
Among Disposal

Table 20 shows the significant difference in the level

of appraisal for property and supply management practices

among disposal. The data showed that the null hypothesis

was rejected and the alternative hypothesis was accepted

with
 98

Table 20

Significant Difference in the Level of Appraisal for

Property and Supply Management Practices
among Disposal

LEVEL OF APPRAISAL
Disposal
5 4 3 2 1 X2
1. Identifies and conduct
inspection of equipment and 191 25 14 5 4 26.752
materials that may be
disposed.
2. Prepares inventory report
and inspection report of 151 44 14 22 9 9.459
unserviceable supplies,
materials and equipment.
3. Condemns unserviceable
through pounding, burning,
breaking or any other method 50 49 51 47 38 8.478
by which the property is
disposed beyond economic
recovery.
4. Prepares and submit waste 40 53 51 34 49 4.826
material report
5. Prepares documents of
unserviceable property that
can be sold at public auction 39 91 34 34 42 7.615
to the highest bidder under
the supervision of the BAC
members.

TOTAL 57.13

Degrees of freedom = 16
Level of Significance = 0.05
Tabular X2 Value = 26.296
Computed X2 Value = 57.130
Remark: Significant
Null Hypothesis: Rejected
Alternative Hypothesis: Accepted
 99

computed x2 value of 57.13 as compared to the tabular x2

value of 26.296 at 16 degrees of freedom and at 0.05 level

of significance. However respondents varied in their

appraisal along disposal and the respondents performed

their functions independently and interpreted the

instructions in the property and supply management manual

differently.

Appraisal of Property and

Supply ManagementPractices
along Relief from
Accountability

Table 21 shows the appraisal of property and supply

management practices along relief from accountability. From

the table one can say that keepingevidence on the immediate

issuance of the notice of loss of accountable forms as

required under COA Circular Number 84-233 dated August 24,

1984 was practiced by 98 percent of respondents.

Often, accountable form has monetary value such as

official receipt kept by the school head. At the end of the

school year this accountable forms are audited by the

Division Accounting section and of the Commission on Audit.

In case of loss or damaged by calamity it is

immediately recorded and reported to the concerned office

for possible replacement. Upon the loss of the property or

 100

supplies of the school the respondent should submit an

affidavit of loss containing the description of the items

Table 21

Appraisal of Property and Supply Management Practices

along Relief from Accountability

Number = 240

Relief from Accountability Frequency Percent

1. Notifies the property officer,

196 82
Supply officer and auditor about
the loos of property.

2. Submits within 30 days an

application for relief including
joint affidavit of 2 221 92
disinterested persons attesting
to the facts and circumstances
about the loss.

3. Keeps evidence on the

immediate issuance of the notice
of loss of accountable forms as
235 98
required under COA Circular
Number 84-233 dated August
24,1984.

on when and how it was lost to relieve him from

accountability and later should be submitted to the

Division Physical Facilities for reference, guidance and

for possible replacement of the items.

 101

Notifying the property officer, supply officer and

auditor about the loss of property was practiced by 82

percent of the respondents. It is deemed wise to notify the

concerned officer of the school through writing bearing the

date and signed statement about the loss at the soonest

possible time.

Level of Appraisal for Property

and Supply Management Practices
along Relief from
Accountability

Table 22 shows the level of appraisal for property

andsupply management along relief from accountability. It

is very clear in the table that the respondents’ appraisal

were very much effective in keeping evidence on the

immediate issuance of the notice of loss of accountable

forms as required under COA Circular Number 84-233 dated

August 24, 1984 with the weighted mean of 4.77.This

statement confirmed Gonzales findings that the different

office secretaries perceived themselves to have a very

satisfactory in storing and record management.

Accountable forms herein refers to the official

receipts of the school issued by the accounting section of

the division and the property acknowledgement receipts or

the inventory custodian slip should be kept in safe and

filed orderly. These statements further expound by Republic

 102

Act 6713 that public officials and employees must at all

times accountable.

Notifying the property officer, supply officer and

auditor about the loss of property was much effective with

the weighted mean of 3.91. This implies that property

custodian or supply officer should notify the school heads

of the loss of property.

Table 22

Level of Appraisal for Property and Supply

Management Practices along Relief
From Accountability

Level of Appraisal

Relief from Accountability

Weighted Verbal
Mean Description

1. Notifies the property officer, Much

3.91
Supply officer and auditor about Effective
the loos of property.

2. Submits within 30 days an

application for relief including Very Much
joint affidavit of 2 4.42
Effective
disinterested persons attesting
to the facts and circumstances
about the loss.
 103

3. Keeps evidence on the

immediate issuance of the notice Very Much
of loss of accountable forms as 4.77
Effective
required under COA Circular
Number 84-233 dated August
24,1984.

Very much
AVERAGE WEIGHTED MEAN 4.37 Effective

Weighted Mean Verbal Description

4:20 – 5:00 Very Much Effective
3:40 – 4:19 Much effective
2:60 – 3:39 Moderately Effective
1:80 – 2:59 Fairly Effective
1:80 – 1.79 Ineffective

Significant Difference in the

Levelof Appraisal for Property
and Supply Management Practices
among Relief from
Accountability

Table 23 reveals the significant difference in the

level of property and supply management practices

amongrelief from accountability. It can be deduced from the

data that there was a significant difference in the

appraisal of the school property custodian, supply officer

and school head on property and supply management practices

among relief from accountability as shown by the computed x2

value of 46.85.

This means that their appraisal differ based on how

they perform their duties along relief from accountability.

 104

Therefore, the null hypothesis is rejected and the

alternative hypothesis is accepted.

Table 23

Significant Difference in the Level of Appraisal

for Property and Supply Management Practices
among Relief from Accountability

Relief from LEVEL OF APPRAISAL

Accountability
5 4 3 2 1 X2

1. Notifies the property

officer, Supply officer and
118 43 35 28 16 19.891
auditor about the loos of
property.

2. Submits within 30 days an

application for relief
including joint affidavit
of 2 disinterested persons 165 36 20 12 7 0.511
attesting to the facts and
circumstances about the
loss.

3. Keeps evidence on the

immediate issuance of the
notice of loss of
accountable forms as 206 20 9 3 2 26.448
required under COA Circular
Number 84-233 dated August
24,1984.

TOTAL 46.850

Degrees of freedom = 16
Level of Significance = 0.05
Tabular X2 Value = 26.296
Computed X2 Value = 46.850
Remark: Significant
 105

Null Hypothesis: Rejected

Alternative Hypothesis: Accepted

CHAPTER V

SUMMARY, FINDINGS, CONCLUSIONS AND RECCOMENDATIONS

This chapter presents the summary of the study,

findings based on the results of the data gathered,

conclusion and recommendations made.

Summary

This study determine the management of property

and supply in cluster C, public elementary schools,

Division of Albay for school year 2013-2014along property

and supply management of the school heads, property

custodians and supply officers. It provided relevant data

on how the property and supplies were utilized in the

school as valuable information to improve the supply and

property management system.

Specifically it will seek answers to the following

questions:

1. What materials are available in public elementary

schools in Cluster C in the Division of Albay along:

a) Properties
 106

b) Supplies

2. What is the extent of the status of the properties and

supplies available in the public elementary schools in

Cluster C?

3. Is there a significant difference among the extent of

the status of properties and supplies available in the

public elementary schools in Cluster C?

4. What is the level of appraisal of the school on the

property and supply management system in public elementary

schools in Cluster C along:`

a) Procurement

b) Delivery, Inspection and acceptance

c) Inventory Taking

d) Disposal

e) Relief from accountability

5. Is there a significant difference among the level of

appraisal on the school property and supply management

system among the variables studied?

The study was premised on the assumptions that;

1. There are school heads, Supply officers and school

property custodians in public elementary schools to manage

government supplies and properties.

2. The school properties and supplies in public elementary

school managed by the school heads, supply officer and

 107

school property custodians could either be in excellent

condition, very good, good, poor or very poor condition.

3. Schools heads, supply officers and school property

custodians in public elementary schools are responsible on

the procurement, Delivery, Inspection and acceptance,

Inventory taking, Disposal and relief from accountability.

This study tested the null hypotheses that there is no

significant difference in the extent of the status of

properties and supplies available in the public elementary

schools. There is no significant difference in the level of

appraisal of the school property and supply management

system among the variables studied.

Several related literatures and studies were reviewed

and discussed to strengthen the importance of this study

and to support and supplement the research. The study is

anchored on theories pertainingto the management system of

property and supply: The logistic and supply chain cycle,

system and management theories. The judicious management

system of logistics and supplies avoided wastage of public

property and supply was formulated by the researcher.

The descriptive normative survey was used. There were

240 respondents composed of school heads, property

custodians and supply officers of public elementary

schools.
 108

Various data gathered were carefully analysed,

interpreted and computed using simple frequency count,

percentage, weighted mean and chi-square.

Findings

The significant findings of the study were as follows:

1.a. One hundred percent of the respondents agreed

that the school has complete school furniture such as

teachers’ tables, chairs, desk, book shelves and set of

tables and chairs. 100 percent of them agreed that they

have also the reference materials such as books, magazines,

journals and circulations. On the school buildings 88

percent of the respondents have the Deped modifies and

Deped standard buildings in their school. Among of the

school building enumerated Japan International Cooperation

Agency (JICA) Building and the SEVA Type building are among

of the least number of existing buildingsas shown by 5

percent responses.

b. Eighty-eight percent respondedthat chalks and

adhesive are the most common supplies in the school. The

Paper Board cutter is among of the least supplies in the

school with17 percent.

2.a. On the extent of status of school property in

public schools the following property are in excellent

 109

condition to wit: DepEd School Building Standard with 4.82

weighted mean, Modified DepEd School Building with 4.76,

reference materials such as books, magazines and journals

with 4.27 weighted mean and the audio visual package

consist of radios, amplifier, DVD Players, Television Sets

with 4.27 weighted mean. Of the property presented

Bayanihan Building, Mayon Type Building, Makeshift

classroom, Gabaldon Building, Lapus buildingare with poor

building condition and rated 2.15 to 2.51 weighted mean

respectively.

b. Among the supplies evaluated herein chalk obtained

a weighted mean of 4.50 or excellent condition. Paper

cutter board was rated with poorest condition as shown by

2.03 weighted mean.

3.a. There is a significant difference in the extent

of the status of the school property as shown by the

computed x2 value of 582.298 which exceeded the tabular x2

value of 97.034 at 0.05 level of significance. The null

hypothesis is rejected.

b. There is a significant difference in the extent of

the status of supplies as shown in a computed x2 value of

114.113 which exceeding the tabular x2 value of 56.365 at

0.05 level of significance. The null hypothesis is

rejected.
 110

4.a.1. Eighty five percent of the respondents

practiced the preparation of the Requisition and Supplies

Availability Inquiry (RSAI). Adopting the policy of

protecting locally manufactured articles over foreign made

products is the least management practice performed by 81

percentof respondents.

a.2.Respondents were very much effective in the

practiced of preventing irregular, unnecessary, excessive

band inconsumable expenditure with the 4.21 weighted mean.

The rest of the property and supply management practice

along procurement are much effectively practiced by the

respondents with the weighted mean ranging from 3.76 to

4.08.

b.1.One hundred percent of the respondents secured a

copy of the Program of Works (POW) prior to the start of

the construction. Eighty percentof the respondents

unanimously agreed that the deliveries of the supplies must

be made by the supplier within the stipulated period at the

place and date indicated in the purchase order.

b.2. The respondents were very much effective in

signing certificate or turn over only after the issuance of

100 percent completion report with the weighted mean of

4.98.Securing a copy of the Program of Works prior to the

start of the project or constructions is moderately

 111

practiced by the respondents with the weighted mean of

3.04.

c.1. 96 percent of the respondents reconciles the

results of the physical count with the property and

accounting record after the physical inventory taking of

the inventory committee.Seventy three percent of the

respondents invite COA representatives to witness the

physical inventory taking conducted by the inventory

committee.

c.2. Respondents were very much effective in

conducting actual count, weight or measure the object of

inventory with the weighted mean of 4.54. Inviting COA

representative to witness the physical inventory taking

conducted by the inventory committee was moderately

effective with the weighted mean of 2.99.

d.1. Identifying and conducting the inspection of

equipment and materials that may be disposed is practiced

by 96 percentof the respondents. 65 percent of the

respondents practiced condemning unserviceable through

pounding, burning, breaking or any other method by which

property is disposed beyond economic recovery.

d.2. Respondent were very much effective in

identifying and conducting inspection of equipment and

materials that may be disposedwith the weighted mean of

 112

4.63 . They were also very much effective in preparing

inventory reports and inspection report of unserviceable

supplies, materials and equipment with the weighted mean of

4.28. However they were moderately effective in condemning

unserviceable through pounding, burning and breaking or any

method by which the property is disposed beyond economic

recovery with the weighted mean of 3.11. Preparing

documents of unserviceable property that can be sold

through public auction was moderately effective with the

weighted mean of 3.21.

e.1. Ninety eight percent of the respondents practiced

keeping of evidence on immediate issuance of the notice of

loss of accountable forms as required under COA Circular

Number 84-233 dated August 1984. Notifying the property

officer, supply officer and auditor on the loos of property

was the least practiced with 82 percent.

e.2.Keeping evidence on the immediate issuance of the

notice of loss of accountable forms as required under COA

Circular Number 84-233 dated August 24, 1984 was very much

effective with the weighted mean of 4.77. Notifying the

property officer, supply officer and auditor about the loss

of property was effective with the weighted mean of 3.91.

5. a. The computed x2 value of 86.887 is greater than

the tabulated x2 value of 26.296 thus, there is a

 113

significant difference in the level of appraisal for

property and supply management practices along procurement.

b. The computed x2 value of 58.262 is greater than the

tabulated x2 value of 26.296 thus, there is a significant

difference in the level of appraisal for property and

supply management practices along delivery, inspection and

acceptance.

c.The computed x2 value of 70.844 is greater than the

tabulated x2 value of 26.296 thus, there is a significant

difference in the level of appraisal for property and

supply management practices along inventory taking.

d. The computed x2 value of 57.130 is greater than the

tabulated x2 value of 26.296 thus, there is a significant

difference in the level of appraisal for property and

supply management practices along disposal.

e. The computed x2 value of 46.85 is greater than the

tabulated x2 value of 26.296 thus, there is a significant

difference in the level of appraisal for property and

supply management practices along relief from

accountability.

Conclusions
Based from the above findings, the following

conclusions are drawn:

 114

1. DepEd modified school building and the DepEd Standard

Building are the most common buildings.Chalk and adhesive

are the most common supplies in the respondent’s schools in

clusters C of the Division of Albay.

2. On the extent of the status of the school property and

supplies it is concluded that the older the property and

supply the poorer the condition, the newer the property and

supply the better its condition.

3. There is a significant difference among the extent of

the status of property and supplies available in cluster C

public elementary schools.

4. On the effectiveness of the property and supply

management in public elementary schools in cluster c of the

Division of Albay, procurement, Delivery, inspection and

acceptance, Inventory taking and relief from accountability

is much effectively performed by the respondents and

disposal system are performed moderately effective by the

respondents.

5. The appraisal made by the three groups of respondents

on the 5 areas of property and supply management is

statistically significant different which means their

appraisal, interpretation; implementation and performance

vary from each other.

 115

Recommendations

Based from the aforementioned findings and conclusions

the researcher proposes the following recommendations:

1. School heads, School property custodians and supply

officers of the school shouldundergo comprehensive

trainings and seminars related to the property and supply

management.

2. Provide every school with a copy of the School

Property and Supply Management Manual and the Republic Act

9184 or the Procurement Reform Act of the Philippines.

3. A designation signed by the Schools Division

Superintendent must be given to all school property

custodians to completely avail the benefits stipulated in

DepEd Memorandum No.328 s, 2009 or the Guidelines on the

Grant of Vacation Service Credits to Teachers Designated as

School Property Custodians.

4. The validity of this study should be further verified

by replicating it in other government agencies to come up

with one unified guidelines in property and supply

management in the government.

5. A follow up study is to be undertaken in secondary

schools with fiscal autonomy and permanent school property

custodian, supply officer and technical working group to

 116

establish and show effectively the importance of providing

permanent focal person in the school.

BIBLIOGRAPHY

A. BOOKS

Republic Act 9155 Governance of Basic Education Act

of 2001

Rue, Leslie W. and Bryars,Loyd L.“Management Skills and

Application, 8th Edition. The McGraw--Hill Companies, Inc.
USA.

Presidential Decrees 1445 or the State Accounting

and Auditing Code of the Philippines.

Handbook on property and supply disposition in the

government, 2013.

Shultz, Rick CPPM: “The Property Managers Role:

Dual Responsibilities Managing Corporate and Government
Property”, July 2008

Miranda, Gregorio R. Jr. “Manual of Operation,

Physical Facilities”, Mariners Polytechnic College, Naga
City

DECS Service Manual 2000

Income Tax Law and Jurisprudence with the National

Internal Revenue Code of 1997.

Omnibus Rules Implementing Book V of the Executive

Order No. 292 and Other Pertinent Civil Service Laws

Swarupa J; “Educational Measurement and Evaluation,

Discovery Publishing House, 2004

Lien, Arnold J., “Measurement and Evaluation of

Learning: Handbook for Teachers
 117

Mode, Elmer,“Elementary Statistics”, New York: Mc

Millan Publishing Co. Inc. 5th Edition p.112

Calderon, Jose F. Ed.D Et al; Methods of Research and

Thesis Writing; Published by National Book store. 1993
p.61-65.

Calmorin, Laurentina P. et.al. “Statistics in

Education and the Sciences”, Rex Books store, manila:
Philippines. 1997.

B. MAGAZINES, JOURNALS

Article 1 Section 3 of RA 9184 or the Government

Procurement Reform Act (GPRA), January 2003.

Section 5 (k) of the Implementing Rules and

Regulations of RA 9184, January 2003.

Republic Act 6713 or the Code of Ethical Standard for

Public Officials and Employees in the Government, February
1989.

Federal Acquisition Institute,1999, p.1.8.

http://www.article.sciencepublishinggroup.com

C. UNPUBLISHED MATERIALS

Cacanindin, Dennis A. and Tingabngab, Alfred K.

“Establishing the Role Functions and Importance of Program
managers and Program Management Team in the AFP
Modernization Program Acquisition Process”, Unpublished
Master Thesis Naval Post Graduate School, Monterey
California, March 2003.

Vicente, Ria; “Evaluation of the Efficiency and

Effectiveness of the Regional Procurement Service Depot in
the Philippines”, Unpublished master thesis, Massey
University, Albany New Zealand, 2011.
 118

Merin,Mary Joy M. “Supply Management in the State

Universities and Colleges in Camarines Sur, Unpublished
Master Thesis”, University of North Eastern Philippines,
Iriga City, April 2010.

Ulao,Josephine B. “Internal Control on Property and

Supply Management in Province of Apayao”, Unpublished
Master Thesis St. Louise University, Baguio City, March
2010.

Gonzales, Ma. Luisa Acasio Nagrampa. “The Office

Practice Ofthe Office Secretaries of the Different
Departments of the University of North Eastern
Philippines”, Unpublished Master Thesis in Public
Administration, University of North Eastern Philippines,
Iriga City, March 1994.

Sunga, Teresa Vissia Blanco.“The Implementation

of the New Government Accounting System (NGAS) in the
Department of Education, Division of City Schools”, Iriga
City, Unpublished Master Thesis in Public Administration,
University of North Eastern Philippines, Iriga City, April
2011.

D. Department Of Education ORDERS/MEMORANDUM

DepEd Order No. 23 s, 2010 or the adoptions of

the BESRA Implementation and Accountability Plan, 2010-
2012: A Blue Print for Transforming the Basic Sub
Education Sector.

DepEd Order No. 45 s, 2006 or the Guidelines on

Delivery, Inspection, Acceptance and Recording of
Procured Properties.

DepEd Order No. 6 s, 2014 or the Adopting the

Agency Procurement Compliance and Performance Indicator
as Standard Monitoring Assessment tool for all
Procurement Projects.

DepEd Memorandum No. 328 s, 2009 or the

Guidelines on the Grant of Vacation Service Credits to
Teachers Designated as District/ School Property
Custodians.
 119

E. INTERNET

Callender and Mathews, 2000: Strategic Procurement in

Public Sector. http://www.ippa.org/opp/download/vol.5

Challenges in Public Procurement, Arrowsmit 1998;Thai,

2001. http://www.ippa.ws/IPPCI/Book./chapter_1/

Logistic and Supply Chain Cycle Theory;http://www.

cambridgeinternationalcollege.co.uk/modules/LSCmod1.pdf

Ludwig Von Bertalanfy; System

Theoryhttp://en.wikipedia. org/wiki/Systems_theory

Henry Laurence Gantt; Management Theory

http://www.mbsportal.bl.uk/taster/subjareas/busmanhist/mg
mtthinkers/gantt.aspx;www.businessdictionary.com/definiti
on/management theory

Council of Logistic Management,

http//www.clm.org/mission.html,12 Feb. 98

Callender and Mathews, 2000: Strategic Procurement in

Public Sector. http://www.ippa.org/opp/download/vol.5

Challenges in Public Procurement, Arrowsmit 1998;

Thai, 2001. http://www.ippa.ws/IPPCI/Book./chapter_1/

Federal Acquisition Institute, 1999, p.1.8.

http://www.article.science publishinggroup.com
 120

APPENDIX A

Republic of the Philippines

Commission on Higher Education
Region V (Bicol)
REPUBLIC COLLEGES OF GUINOBATAN, INC.
GRADUATE SCHOOL
Guinobatan, Albay

November 17, 2014

BEBIANO I. SENTILLAS, CESO VI

Schools Division Superintendent
Albay Division
Bogtong Road, Legazpi City

Sir:

The undersigned is currently enrolled in the Master of Arts

in Education, major in Administration and Supervision and
undergoing a master’s study on “MANAGEMENT SYSTEM OF PROPERTY
AND SUPPLY IN PUBLIC ELEMENTARY SCHOOLS”, the researcher try to
look into her study on how government property and supplies
managed and utilized judiciously by the school heads, designated
supply officers and school property custodians.

In connection with this, may she request permission and

authorization to conduct study in your division, Cluster C in
particular. All responses will be treated with strict
confidentiality and will be used for this purpose only.

The researcher is looking forward to your favorable

response on this matter.
Thank You and More Power!

Respectfully yours,

MARIVIC SARTURIO BIÑAN

Researcher
Noted:

(Sgd.) SALVADOR P. BALLARES, Ph.D.

Dean, Graduate School
 121

Approved:

(Sgd.) BEBIANO I. SENTILLAS, CESO VI

Schools Division Superintendent
APPENDIX B

Republic of the Philippines

Commission on Higher Education
Region V (Bicol)
REPUBLIC COLLEGES OF GUINOBATAN, INC.
GRADUATE SCHOOL
Guinobatan, Albay

November 20, 2014

NOEL M. LOSITAÑO
Public Schools District Supervisor
Libon East District
Libon, Albay

Sir:

The undersigned is a graduate student taking-up Master of Arts

in Education at the Republic Colleges of Guinobatan, Inc.,
Graduate School, Guinobatan, Albay and is currently working on
the thesis entitled “MANAGEMENT SYSTEM OF PROPERTY AND SUPPLY IN
PUBLIC ELEMENTARY SCHOOLS”.

In this connection, the undersigned would like to request

for your approval to distribute survey- questionnaire to School
Heads, designated School Supply Officers and School Property
Custodians in district who will serve as the respondents of the
study.

Your favorable response in this request is anticipated.

Thank you and more power.

Respectfully yours,

MARIVIC SARTURIO BIÑAN

Researcher
NOTED:

(Sgd.) SALVADOR P. BALLARES, Ph.D.

Dean, Graduate School
 122

APPROVED:

(Sgd.) NOEL M. LOSITAÑO

Public Schools District Supervisor
APPENDIX C

Republic of the Philippines

Commission on Higher Education
Region V (Bicol)
REPUBLIC COLLEGES OF GUINOBATAN, INC.
GRADUATE SCHOOL
Guinobatan, Albay

November 20, 2014

______________________
______________________

Dear Sir/ Madam:

The undersigned is a graduate student taking-up Master of

Arts in Education at the Republic Colleges of Guinobatan, Inc.,
Graduate School, Guinobatan, Albay and is currently working on
the thesis entitled: “MANAGEMENT SYSTEM OF PROPERTY AND SUPPLY IN
PUBLIC ELEMENTARY SCHOOLS”.

May I request your kind support by way of being a

respondent to this study. Your honest answers to the
questionnaires are very important for the success of this
undertaking. Rest assured that all responses will be kept
confidential and will be used only to solve the research problem.

Thank you so much for your involvement and assistance for

the success of this research.

More power and God bless.

Very truly yours,

MARIVIC SARTURIO BIÑAN
Researcher

NOTED:

(Sgd.) SALVADOR P. BALLARES, Ph.D.

Dean, Graduate School
 123

APPENDIX D
Republic of the Philippines
Commission of Higher Education
Republic Colleges of Guinobatan, Inc.
GRADUATE SCHOOL
Guinobatan, Albay

Dear Sir/Madam:

The questionnaire is designed to gather information on the

management system of Property and Supply in Public Elementary
School in the Division of Albay as a requirement in my research.
Please feel free to answer all questions to the best of your
knowledge. Rest assured that all your responses will be kept
strictly confidential.

Part I- Direction: On the following pages listed the existing and

common property and supply in Public Elementary Schools. Please
check the corresponding boxes that indicate the properties and
supplies you have directly managed in your school for school Year
2013-2014.

SCHOOL PROPERTY DESCRIPTION YES NO

18. Marcos Type Building
19. RP-US Building
20. JICA Building
21. BLSB Type Building
22. KALAHI Type Building
23. Bayanihan Building
24. Mayon type Buiding
25. Makeshift Classroom
26. Gabaldon Building
27. DepEd Building Modified
28. DepEd Building Standard
29. Lapus Building
30. Seva Type Building
31. Computer Package
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32. Audio Visual Package

33. School Furniture
34. Reference Materials

SCHOOL SUPPLIES DESCRIPTION YES NO

11. Book Paper
12. Stapler and Staple wire
13. Writing Materials
14. Puncher
15. Adhesive
16. Paper cutter board
17. Board sheets
18. Correction Tape
19. Ruler
20. Chalk

Part II- Based from your personal assessment of the property and
supplies you have directly managed in your school, please check
the corresponding boxes opposite of the property and supply
description as to the extent of the status using the scales
below:

5 – Excellent
4 - Very Good
3 – Good
2 - Poor
1 - Very Poor

EXTENT OF THE STATUS OF PROPERTY

5 4 3 2 1
SCHOOL PROPERTY DESCRIPTION
1. Marcos Type Building
2. RP-US Building
3. JICA Building
4. BLSB Type Building
5. KALAHI Type Building
6. Bayanihan Building
7. Mayon type Buiding
8. Makeshift Classroom
9. Gabaldon Building
10. DepEd Building Modified
11. DepEd Building Standard
12. Lapus Building
13. Seva Type Building
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14. Computer Package

15. Audio Visual Package
16. School Furniture
17. Reference Materials

EXTENT OF THE STATUS OF SUPPLIES

SCHOOL SUPPLIES DESCRIPTION
5 4 3 2 1
1. Book Paper
2. Stapler and Staple wire
3. Writing Materials
4. Puncher
5. Adhesive
6. Paper cutter board
7. Board sheets
8. Correction Tape
9. Ruler
10. Chalk

Part-III: Direction: Below are the lists of activities that

describe the Management of Property and Supply along procurement,
Modes of Acquiring Government Property, Inspection and
Acceptance, Inventory Taking, Disposal and relief from
accountability carried out in your respective school. Please read
each item carefully and check the number of your choice on the
level of appraisal guided by the scale:

5 - Very Much Effective

4 - Much Effective
3 - Moderately Effective
2 - Fairly Effective
1 - Ineffective

A. PROCUREMENT

Property and Supply Management Practices Level of Appraisal

along procurement 5 4 3 2 1
1. Prepares Annual Procurement Plan (APP)
2. Prepares Requisition and Supplies
Availability Inquiry (RSAI)
3. Prepares the Allotment and Obligation
Slip and Requisition Issuance Slip.
4. Prevents irregular, unnecessary,
excessive and inconsumable expenditure
or uses of funds or property.
 126

5. Adopts the policy of protecting locally

manufactured/produced articles over
foreign made products.

B. DELIVERY,INSPECTION AND ACCEPTANCE

Property and Supply Management Practices Level of Appraisal

along Delivery, Inspection and Acceptance 5 4 3 2 1
1. Deliveries of supplies must be made by
the supplier within the stipulated
period and at the place indicated in
the purchase order.
2. Examines the equipment as to the
physical condition: brand new, second
hand, rebuild or reconditioned. Ensures
that no defective or old worn out parts
are used.
3. School heads/ school property
custodians or the supply officer shall
secure a copy of the Program of Works
prior to the start of construction.
4. Calls the attention of the DPWH project
engineer and contractor on the status
of works that are not in accordance
with the specification or standard.
5. Signs the certificate of
acceptance/certificate of turn over
only after the issuances of the 100
percent completion report by the
contractor of project engineer.

C. INVENTORY TAKING
Property and Supply Management Practices Level of Appraisal
along Inventory Taking 5 4 3 2 1
1. School property custodian, supply
officer conduct actual count, weight or
measure the object of inventory.
2. Validate the name of inventory item,
code number, location, count, weight or
measurement written on the inventory
summary sheet.
3. Reconciles the results of the physical
count with the property and accounting
record after the physical inventory
taking, the inventory committee.
4. Checks the inventory listing of the
supplies and materials against the
 127

stock cards maintained by the property

custodian.
5. Invites COA representative to witness
the physical inventory taking conducted
by the inventory committee.

D. DISPOSAL

Property and Supply Management Practices Level of Appraisal

along Disposal 5 4 3 2 1
1. Identifies and conduct inspection of
equipment and materials that may be
disposed.
2. Prepares inventory report and
inspection report of unserviceable
supplies, materials and equipment.
3. Condemns unserviceable through
pounding, burning, breaking or any
other method by which the property is
disposed beyond economic recovery.
4. Prepares and submit waste material
report
5. Prepares documents of unserviceable
property that can be sold at public
auction to the highest bidder under the
supervision of the BAC members.

E. RELIEF FROM ACCOUNTABILITY

Property and Supply Management Practices Level of Appraisal

along Relief from Accountability 5 4 3 2 1
1. Notifies the property officer, Supply
officer and auditor about the loos of
property.
2. Submits within 30 days an application
for relief including joint affidavit of
2 disinterested persons attesting to
the facts and circumstances about the
loss.
3. Keeps evidence on the immediate
issuance of the notice of loss of
accountable forms as required under COA
Circular Number 84-233 dated August
24,1984.

Thank you very much for your cooperation!

 128

MARIVIC S. BIÑAN
Researcher

CURRICULUM VITAE

PERSONAL INFORMATION

Name MARIVIC SARTURIO BIÑAN

Home Address Zone 2, Sampaguita St. Pintor
Polangui, Albay
Age 30 years old
Birthday April 23, 1984
Place of Birth Polangui, Albay
Father’s Name Santigo Bas Sarturio
Mother’s Name Sonia Sajuela Viñas
Nationality Filipino
Religion Roman Catholic
Gender Female
Civil Status Married
Spouse Name Rodolfo Sapiera Biñan
Occupation Marines Soldier
Child’s Name Zamantha Louise Sarturio Biñan

ELIGIBILTY:

Licensure Examination for Teachers (LET)

August 14, 2005
Legazpi, City

EDUCATIONAL ATTAINMENT:

Elementary: Pintor Elemenmtary School

Pintor polangui, Albay
1991-1997
High School: The Sisters of Mary School
Girlstown, Sta. Mesa Manila
1997-2001
College: Bicol University Polangui Campus
Polangui, Albay
2001-2005
Course: Bachelor Of Science in Practical Arts
Education (BSPAE)

Undergraduate Thesis: “ Electronic Intruder Warning Device”

Master’s Degree: Republic Colleges of Guinobatan, Inc.

Graduate School, School Year 2012-2015
 129

Guinobatan, Albay

Course: Master of Arts in Education

Major in Administration and Supervision

Master’s Thesis: “Management System of Property And Supply

in Public Elementary Schools”

WORK EXPERIENCE:

Department of Education
Niño Jesus Elementary School
Libon East District
Libon , Albay
March 26, 2007 – Present
Teacher II

MAJOR TRAININGS/SEMINARS ATTENDED:

 International Seminar

 International Leadership Training for Teachers and

Educators
Camarines Sur Convention Center, pili, camarines Sur
March 14-16, 2014

 National Seminar

 National seminar-Workshop on Teaching Mathematics in the

K to 12 Curriculum
Naga Regent Hotel, Naga City
January 31-February 02, 2014

 DIVISION SEMINARS

 Division Mass Training for Grade 3 Teachers on the K to

12 Basic Education Program
Charisma Function Hall, San Rafael, Guinobatan, Albay
May 26-31, 2014

 1st Division Training & Accreditation of Coaches in All

Events
Albay Provincial sports center, Guinobatan, Albay
April 23-27, 2013

 Division Training-Workshop on Enhancing Pedagogy Skills

of Multigrade Teachers
Charisma Function Hall, San Rafael, Guinobatan, Albay
November 21-23, 2013

 SHORT TIME COURSE

 130

 Desktop Publishing Course using CorelDraw

Information Technology Center, Ligao City
June 20-July 31, 2010

Republic of the Philippines

Commission on Higher Education
Region V (Bicol)
REPUBLIC COLLEGES OF GUINOBATAN, INC.
GRADUATE SCHOOL
Guinobatan, Albay

CERTIFICATION

This is to certify that all suggestions by the panelof

examiners during the oral examination of MARIVIC SARTURIO BIÑAN

on her thesis entitled: “MANAGEMENT SYSTEM OF PROPERTY AND SUPPLY

IN PUBLIC ELEMENTARY SCHOOLS”, followed and incorporated in this

final report.

MEDEN G. LOVERES, Ed.D

Adviser

Confirmed:

SALVADOR P. BALLARES, Ph.D.

Dean, Graduate School
 131

Republic of the Philippines

Commission on Higher Education
Region V (Bicol)
REPUBLIC COLLEGES OF GUINOBATAN, INC.
GRADUATE SCHOOL
Guinobatan, Albay

CERTIFICATION

This is to certify that the statistics used in this

thesis of MARIVIC SARTURIO BIÑAN entitled,“MANAGEMENT

SYSTEM OF PROPERTY AND SUPPLY IN PUBLIC ELEMENTARY

SCHOOLS”, has been reviewed and checked

BENJAMIN P. ORINGO, Ed.D.

Statistician

Confirmed:

SALVADOR P. BALLARES, Ph.D.

Dean, Graduate School
 132

Republic of the Philippines

Commission on Higher Education
Region V (Bicol)
REPUBLIC COLLEGES OF GUINOBATAN, INC.
GRADUATE SCHOOL
Guinobatan, Albay

CERTIFICATION

This is to certify that this thesis entitled,

“MANAGEMENT SYSTEM OF PROPERTY AND SUPPLY IN PUBLIC

ELEMENTARY SCHOOLS”, prepared and submitted by MARIVIC

SARTURIO BIÑAN, in partial fulfillment of the requirements

for the Degree of Master of Arts in Education (MAED) Major

in Administration and Supervision was edited and reviewed

by the undersigned.

ERLINDA A. CRISOSTOMO, M.A.Ed.

Editor

Confirmed:
 133

SALVADOR P. BALLARES, Ph.D.

Dean, Graduate School