1

Existence of a lawful and sufficient

appropriation certified as available by the
proper officer
Legality of transaction and conformity with
applicable laws, rules and regulations
Approval of the expense by the head of the
agency, or government corporation or
authorized representative
Submission of proper evidence to support the
claim
2
MOOE commonly incurred by
government agencies

Pertinent laws, rules and

regulations

Documentary Requirements

3
At the end of the session, participants
will be able to:
 Name some basic requirements for
each specific expense account;
and

 Enumerate the documents to

support particular expenses.

4
Government Training and
Development Programs

 TRAINING PROGRAMS – consist

of activities involving instruction
and strategies whereby
participants are required to
undergo manual or practical
exercises and action learning to
strengthen work and job-related
skills.
5
Government Training and
Development Programs

 TRAINING PROGRAMS
1.EMPLOYEE TRAINING PROGRAMS –
aimed at maintaining a high level of
competence among 1st level career service
employees (clerical);

2. PROFESSIONAL TP – to enhance skills

and knowledge among employees in the
2nd level (more advanced skills);
6
Government Training and
Development Programs

 TRAINING PROGRAMS
3. MIDDLE MANAGEMENT PROGRAMS –
to prepare those in the middle management
(Division chief level) for greater
responsibilities; and

4.EXECUTIVE DEVELOPMENT
PROGRAMS – to enhance the managerial
skills of government officials in the 3rd level.
7
Relevant Regulations on
Government Training and
Development Programs
1. It shall be the policy of the government that a
continuing program of career and personnel
development be established for all government
employees at all levels.
2. Each department or agency shall prepare a
career and personnel development plan which
shall be integrated into a national plan by the
CSC.
8
 Relevant Regulations on
Government Training and
Development Programs

3. The CSC shall be responsible for the

coordination and integration of a continuing
program of personnel development for all
government personnel in the first and
second levels.

9
Relevant Regulations on
Government Training and
Development Programs

4. Public and private colleges and universities

and similar institutions shall be encouraged
to organize and carry out continuing
programs of executive development.

10
 Relevant Regulations on
Government Training and
Development Programs

5. The COA, the DBM, the General Services

Administration, and other central staff
agencies shall conduct centralized training
and assist in the training program of the
Departments or agencies along their
respective functional areas of
specialization.

11
 Relevant Regulations on
Government Training and
Development Programs

6. In coordination with the CSC, the

DILG shall undertake local
government training programs.

12
Relevant Regulations on
Government Training and
Development Programs
7. Departments, bureaus, offices, and
instrumentalities of the National
Government, including Constitutional
Offices enjoying fiscal autonomy which
conduct training programs in relation to
their mandated functions are authorized to
collect seminar, conference, training, and
oath taking fees from gov’t and private
agency participants.
13
 Relevant Regulations on
Government Training and
Development Programs
8. Training Expenses are compose of the ff:
• Trainings fees (participant)
• Honoraria of lecturers
• Lease of venue
• Cost of handouts
• Supplies and materials
• Meals and snack
• All other training related expenses.

14
Relevant Regulations on
Government Training and
Development Programs
SEMINAR/TRAINING FEES
- fees collected or billed for attendance
in short course trainings and seminars/
workshops

NBC No. 563 dated April 22, 2016

- the registration or participation fee
shall not exceed P2,000.00 per day per
participant
15
Relevant Regulations on
Government Training and
Development Programs

HONORARIA – a compensation given as

a token of appreciation or reward for
gratuitous services on account of one’s
broad and superior knowledge or
expertise in a specific field for which,
going by custom, tradition or propriety,
no fixed price is set.
16
Relevant Regulations on
Government Training and
Development Programs

LEASE OF VENUE

17
 Procurement – Lease of
Venue
• BAC send RFQ to at least 3 venues w/in
vicinity of selected location.
• Lowest Calculated Quotation is rated in
accordance with technical specifications
prepared using the Table of rating factors
for lease of venue.
• If quotation is responsive, BAC
recommends award to the Single or
Lowest Calculated and Responsive
Quotation.
18
Documentary Requirements -
Human Resource Development
and Training Program (Participant)

Invitation letter
Office order
Official receipt
Certificate of Attendance
Post-training report

19
Documentary Requirements -
Human Resource Development
and Training Program

Budget Estimates approved by

Head of Agency
Schedule of Training approved by
Head of Agency
Same requirements under
procurement depending on the
nature of expense and the mode
of procurement adopted
20
Relevant Decisions

Extravagant Expenditure

Payment for rent of expensive halls or

rooms in luxury hotels or restaurants used
for meetings/seminars and other official
functions, except when such hotels or
restaurants are used for gov’t sponsored
intl conventions, meetings and the like.

21
Relevant Decisions

Unconscionable Expenditure

Live-in seminars in five-star

hotels with significant
numbers of participants and
unreasonable period of time.

22
 Other Expenditures
Utility, Telephone and Internet
Expenses

Amounts programmed for petroleum, oil,

lubricants, water, illumination and power
services, telephone and other communication
services, and rental expenses shall be
disbursed exclusively for such items of
expenditures.
23
 Other Expenditure

Utility, Telephone and Internet

Expenses

Disbursements/expenditures in violation of
thereof shall be void and shall subject the
erring officials and employees to disciplinary
action and appropriate criminal action under
existing penal laws.
24
 Utility Expenses
Procurement of Water and
Electricity Services
• Direct Contracting under Sec. 50(c)
of the 2016 Revised IRR of RA
9184 (exclusive dealer or
manufacturer)

25
 Utility Expenses
Procurement of Water and
Electricity Services
• Does not apply to the purchase of
bottled water; procurement by any
government agency in its operation
as water or electric concessionaire

26
 Utility Expenses
Supporting Documents
• Statement of Account/Bill
• Invoice/Official Receipt or machine
validated SOA/bill

27
 Telephone and Internet
Expense
Procurement
New Lines/ISP
1. Competitive bidding if more than one service
provider; or

2. Direct contract, if only one service provider

28
 Telephone and Internet
Expense
Procurement
Existing Lines/ ISP (2 or more service providers)
1. Cost benefit analysis.

2. Renew previous contractual agreements, if

assessment is favorable;

3. Competitive public bidding if there is one or more

service contractor operating w/in the area; 29
 Telephone and Internet
Expense
Supporting Documents
• Statement of Account/Bill

• Invoice/Official Receipt or machine validated SOA/bill

• Certification by HA or his authorized representative

that all National Direct Dial, National Operator Assisted
Calls and Intl Operator Assisted calls are official calls.

30
 Lease /Rental Expenses
 Rental rate should conform to that
fixed by regulation/ prevailing rate

Equipment- ACEL rates

Real estate- prevailing rate
Vehicle- prevailing rate


31
 Lease /Rental Expenses

 Rental of motor vehicles for a

continuous period in excess of 15
days shall be authorized by the DBM
Secretary

32
 Lease /Rental Expenses

 The use of chartered trips, special hires of public

utilities, garage cars, water vessels, and other
extraordinary means of transportation shall not be
allowed unless justified by the prevailing
circumstances, such as but not limited to,
carrying large amounts of cash, bulky equipment
and important documents, inclement weather,
accompanying dignitaries or higher level
government officials, or when time is of the
essence.
33
Procurement – Lease/ Rental
of Privately-Owned Office/
Building
 BAC invite at least 3 prospective lessors

 Lowest Calculated Quotation is rated in

accordance with technical specifications
prepared using the Table of rating factors
for lease of real property.

34
 Procurement – Lease/ Rental of
Privately-Owned Office/ Building

 If quotation is responsive & reasonable, BAC

recommends award to the Single or Lowest
Calculated and Responsive Quotation.

 Cost benefit analysis shall be conducted by the

end-user prior to the expiration of the lease
contract. If the results of the CBA continue to
favor the existing lessor, renew contract.
Otherwise, procure a new lease contract
35
 Procurement – Lease/ Rental of
Privately-Owned Office/ Building

 The renewal of the contract of lease of real

property need not be reflected in the APP

36
 Lease /Rental Contracts for Privately Owned
Office/Building – Supporting Documents
 Copy of the approved contract
 Complete copy of the building floor plans indicating in
shaded colors the rentable space
 Copy of the Certificate of Occupancy of the building or
appropriate approved documents showing the date the
building was constructed or age of the building
 Complete description of the building as to type, kind &
class including its component parts and equipment
facilities such as, but not limited to, parking areas,
elevators, air-conditioning systems, firefighting
equipment, etc.

37
 Lease /Rental Contracts for
Privately Owned Office/Building –
Supporting Documents

 Copy of the Master of Deed Declaration &

Restrictions in case of lease/rental of office
condominiums
 List of prevailing comparable property w/in the vicinity
 Vicinity map
 Request for payment
 Bill/Invoices
 Such other documents peculiar to the contract
and/or to the mode of procurement.

38
 Equipment Rental – Supporting
Documents
 Copy of approved contract

 Approved documents containing the number and complete technical specifications

of the equipment to be rented (brand name, make, country of origin, model, piston
displacement, etc.)

 Approved detailed breakdown of the ABC and contract amount showing in

sufficient detail its derivation

 Agency evaluation of equipment utilization

 Pertinent data of area of operation

Bill/Invoices

 Such other documents peculiar to the contract and/or to the mode of procurement.

39
Repairs and Maintenance
Maintain or improve the
functionality and
capacity of the PPE

Increase its service life

Improve the quality of its

output

Reduce operating cost

 Repairs and Maintenance-
Categories

Minor R & M
and Major R & M
R & M - Transpo Equipt P15,000.00
Cash P14,196.43
Due to BIR 803.57
To recognize minor repair of motor vehicle (body repainting)

Motor Vehicles P80,000.00

Cash P75,714.29
Due to BIR 4,285.71
To recognize the cost of replacement of motor engine

Loss of Assets P22,500.00

Acc Depn - Motor Vehicles 47,500.00
Motor Vehicles P70,000.00
To derecognize the replaced motor engine
 Repairs and Maintenance
Expenses Disallowable in Audit
Continuous repair of vehicles and equipment already
considered beyond economic repair as evidenced by
frequent breakdown and non-use after repair. (Unnecessary
Expenditure – Annex C, COA Cir 2012-003 IUEEU)

Payment for repair of government equipment at a cost

exceeding 30% of the current market price of the same
or similar equipment. (Excessive Expenditure – Annex F, COA Cir 2012-003 IUEEU)

Payment of repairs of government equipment

involving significant amount exceeding 100% of the
current market value price of the same or similar
equipment. (Unconscionable Expenditure – Annex F, COA Cir 2012-003 IUEEU)
 REPAIRS AND MAINTENANCE –
EQUIPMENT AND MOTOR
VEHICLES – SUPPORTING
DOCUMENTS
Copy of approved contract or Job Order
Complete technical description of the equipment
Detailed breakdown of the contract amount showing in
sufficient detail the derivation of the direct and indirect costs
Copy of pre-repair evaluation report showing in sufficient
detail the scope of work to be done
Report of waste materials
Copy of document indicating the history of repair

44
 REPAIRS AND MAINTENANCE –
EQUIPMENT AND MOTOR VEHICLES –
SUPPORTING DOCUMENTS
Post Inspection Report
Warranty Certificate
Request for payment
Bill/Invoices
Certificate of Acceptance
Such other documents peculiar to the contract and/or to
the mode of procurement, and considered necessary in
auditorial review and technical evaluation thereof.

45
 PROCUREMENT - REPAIRS AND
MAINTENANCE –EQUIPMENT AND
MOTOR VEHICLES

Public bidding
Negotiated Procurement

46
 EXTRAORDINARY AND
MISCELLANEOUS EXPENSES

1. The amount fixed by the GAA for the

authorized offices and officials shall
be the ceiling in the disbursement of
these expenses.

47
 EXTRAORDINARY AND
MISCELLANEOUS EXPENSES
Expenses incurred
Department for, among others P264,000.00
Secretary :

Dept Undersecretary P108,000.00

Dept Asst Secretary P60,000.00

Head of Bureau/Dept Regl Office P45,600.00

Head of a Bureau Regl Office P26,400.00
MTC/MCTC/Shari’s Circuit Court P19,200.00
Judge

Miscellaneous Expenses –
P72,000 48
 EXTRAORDINARY AND
MISCELLANEOUS EXPENSES
For GOCCs/ GFIs, the amount authorized in their
corporate charters shall be the ceiling in the
disbursement of funds.

Where no such authority is granted in the

corporate charter and the authority to grant
extraordinary and miscellaneous expenses is
derived from the GAA, the amounts fixed
thereunder shall be the ceiling in the
disbursements
49
 EXTRAORDINARY AND
MISCELLANEOUS EXPENSES

The annual appropriation for

discretionary purpose of the LCE shall
be used for payment of EME, but the
amount shall not exceed two percent
(2%) of the actual receipts derived
from the basic real property tax in the
next preceding calendar year
50
 EXTRAORDINARY AND
MISCELLANEOUS EXPENSES
Meetings, seminars, conferences
Official entertainment
Public relations
Educational, Athletic and Cultural Activities
Contributions to civic or charitable institutions
Membership in government associations
Membership in national professional organization duly
accredited by the PRC
Membership in the IBP
Subscription to professional technical journals and informative
magazines, library books and materials
Office equipment and supplies, and
Other similar expenses not supported by the regular budget
allocation.

51
 EXTRAORDINARY AND
MISCELLANEOUS EXPENSES

No portion of the amounts authorized and

fixed by law shall be used for salaries,
wages, allowances, and intelligence and
confidential expenses;

The entitlement to the benefit shall be on a

strictly non-commutable basis or
reimbursable basis;
52
 EXTRAORDINARY AND MISC. EXPENSES
- SUPPORTING DOCUMENTS
 Invoices/ official receipts (for GOCCs/GFIs and LGUs)

 Receipts and/or other documents evidencing

disbursements, if there are available, or in lieu thereof,
certification executed by the official concerned that the
expense sought to be reimbursed have been incurred
for any of the purposes, contemplated under the
provisions of the GAA in relation to or by reasons of his
position.

 Other supporting documents as are necessary

depending on the nature of expense charged. 53
EXTRAORDINARY AND MISC. EXPENSES
- SUPPORTING DOCUMENTS

Espinas vs. COA, G.R. No. 198271 dated April 1, 2014

Since the EME of GOCCs, GFIs and their subsidiaries

are allocated by their own internal governing boards, as
opposed to the EME of NGAs which are appropriated in
the annual GAA duly enacted by Congress, there is a
perceivable rational impetus for the COA to impose
nuanced control measures to check if the EME
disbursements of GOCCs, GFIs and their subsidiaries
constitute irregular, unnecessary, excessive,
extravagant, or unconscionable government expenditure.

54
EXTRAORDINARY AND MISC. EXPENSES
- SUPPORTING DOCUMENTS

DBM Legal Opinion No. 1-B-2001-10

In the case of LGUs, what is specifically authorized by

law to be appropriated is the Discretionary Fund for
the LCE. There is no specific provision in the [Local
Government] Code which authorizes appropriation for
EME, separate and distinct from the DF, as both have
the same purpose. Hence, the EME cannot be
treated separately and provided with separate
appropriations.

55
 Bonding of AOs
Treasury Circular No. 02-2009

Revised Omnibus
Regulations Governing the
Fidelity Bonding of
Accountable Public Officers
Pursuant to the Public
Bonding Law (Sec. 313-335 Chap 15,
Rev. Adm. Code of 1917)
Fidelity Bond

 faithfully perform all the duties imposed

by law upon him;
 faithfully account all funds and public
property coming into his possession,
custody or control
 BOND
REQUIREMENTS

General Form 57A – Request Form

General Form 58A – Application Form
Latest SALN
List of bondable public officers
Copy of latest BTr approved bond or
copy of Confirmation Letter (for
renewal)
 Republic of the Philippines GENERAL FORM NO. GENERAL FORM NO. 58 (A)
(Bureau or Office) 57(A) (Revised March 24, 1976)

(City or Province) Risk Number

REQUEST FOR BONDING AND/OR CANCELLATION OF BOND OF
ACCOUNTABLE OFFICIALS AND EMPLOYEES OF THE
REPUBLIC OF THE PHILIPPINES
1. NAME OF PERSON TO BE BONDED/WHOSE BOND IS TO BE CANCELLED
The following description of the applicant is required to be filled and certify
by a competent physician of the Department of health in Manila or in the
provinces. One copy of his bust picture must be pasted on the space provided
therefore hereon.
2. DESIGNATION OR TITLE OF POSITION

BOND REQUIREMENTS
Surna me Gi ven Mi ddl e
1 Height
3. DATE OF INCOMING OFFICER ASSUMES ACCOUNTABILITY
2 Weight
3 Complexion PICTURE
Yea r Month Da y
4. STATION 4 Face with or without smallpox (Passport size or 2 X 2 )
5 Color of eyes
Muni ci pa l i ty Provi nce/Ci ty 6 Color of hair
5. AMOUNT OF MAXIMUM ACCOUNTABILITY/CUSTODY
7 Color of mustache
₱ 8 Color of beard
When extent or character of an Officer's control
Amount over funds or property cannot be inferred from the title 9 Birth and other marks on the:
a ) Publ i c Funds or designation given, a full and complete statement of
(A) Face
(1) As Col l ecti ng Offi cer ₱ duties should be given above.
(2) As Di s burs i ng Offi cer ₱ (Use additional sheet if necessary) (B) Body
(C) Hands
b) Publ i c Property 6. SALARY ATTACHED TO THE POSITION
(1) Suppl i es a nd Ma teri a l s ₱ (D) Arms
(2) Equi pment ₱ ₱ (E) Legs and feet
(3) Others ₱
(In case of temporary appointment or designation,
c) Forms a nd Other Va l ua bl es salary of permanent and temporary incumbent should
(1) Interna l Rev. Sta mps ₱ be stated) I CERTIFY to the correctness of the foregoing description
(2) Interna l Rev. Doc. Sta mps ₱ 7. BOND RECOMENDED
(3) Cus toms Doc. Sta mps ₱ of
(4) Pos ta ge a nd Other Sta mped Stock ₱ ₱
(5) Sci ence Sta mps ₱ (Name of Physician, Department of Health)
(6) Ca s h Ti ckets ₱ 8. BOND FIXED BY LAW OR BY THE CHAIRMAN
(7) Others ₱ COMMISSION ON AUDIT

Tota l Amount: ₱ ₱
20 (Official Designation)
PERSONAL RECORD OF PERSON TO BE BONDED
(Us e a ddi ti ona l or s epa ra te s heet i f neces s a ry) CERTIFICATION OF VERIFICATION
9. (A) PREVIOUS EXPERIENCE (B) CRIMINAL OR ADMINISTRATIVE RECORD AND OBSERVATION

THIS IS TO CERTIFY that I verified the truthfulness of the answers to

10. NAME OF OFFICER TO BE RELIEVED
Surna me
12. AMOUNT OF BOND AND RISK NUMBER INFORCE
14. DATE OF RELIEF
(THIS BLOCKED TO BE FILLED ONLY IN CASE OF BOND CANCELLATION)
the questions contained on the face of this form and found them to be
11. PRESENT TITLE OR DESIGNATION
correct in so far as can be ascertained. I further certify having inquired
into the character, honesty, integrity, and efficiency of the within
Gi ven Mi ddl e
applicant and found him to be
13. SALARY OF PERSON TO BE RELIEVED
worthy of trust, confidence and reliance. Hence, the recommendation
of the undersigned as expressed in his 1st indorsement contained on
15. CAUSE OF RELIEF
General Form 57-A to which this form (General Form 58-A) is attached.

Yea r Month Da y
16. REMARKS
(Head of Office of Agency)

Head of Agency or Office

City Mayor
Provincial Treasurer
} (Designation)
Date: 20
 BOND REQUIREMENTS
AGENCY LETTERHEAD

LIST OF ACCOUNTABLE PUBLIC OFFICERS

(FOR NEW APPLICANTS)

REMARKS
AMOUNT OF
NAME OF PUBLIC OFFICER DESIGNATION (WITH/WITHOUT PENDING CASE,
ACCOUNTABILITY
STATE NATURE OF CASE)

Prepared by: Certified and Approved by:

Signature over printed name Name & Designation of Authorized Officical

 BOND REQUIREMENTS
AGENCY LETTERHEAD

LIST OF BONDED PUBLIC OFFICERS

(FOR RENEWAL)

PREVIOUS YEAR'S DATA REMARKS

(WITH/WITHOUT
NAME OF PUBLIC OFFICER DESIGNATION EFFECTIVE DATE AMOUNT PENDING CASE,
RISK NO. STATE NATURE OF CASE,
BOND PREMIUM
From To if any)

Prepared by: Certified and Approved by:

Signature over printed name Name & Designation of Authorized Officical

 AMOUNT OF BOND
REVISED SCHEDULE OF PREMIUM RATES
I. CASH ACCOUNTABILITY

MINIMUM CASH MA XIMUM CASH AMOUNT OF

BOND PREMIUM
ACCOUNTABILITY ACCOUNTABILITY BOND
75% of their Total Bond Premium shall
5.001.00 9.000.00
Cosh Accountability not be less than P150
9.00 1.00 1 2.000.00 9,000.00 150.00
12.001 .00 1 5,000.00 1 1 ,250.00 1 68.75
15,001 .00 18.000.00 13.500.00 202.50
18,00 1 .00 21 ,000.00 16.750.00 251 .25
21.001.00 25,000.00 18.900.00 283.50
25,001.00 30,000.00 22.500.00 337.50
30.001 .00 35,000.00 26.250.00 393.75
35.001 .00 40.000.00 30.000.00 450.00
40.001.00 50.000.00 37,500.00 562.50
50.001 .00 60.000.00 45.000.00 675.00
 AMOUNT OF BOND
MINIMUM CASH MA XIMUM CASH AMOUNT OF
BOND PREMIUM
ACCOUNTABILITY ACCOUNTABILITY BOND
60.001.00 80,000.00 60,000.00 900.00
80.001 .00 100.000.00 75,000.00 1 .125.00
100.001 .00 250,000.00 1 00.000.00 1,500.00
250.001 .00 500.000.00 225.000.00 3.375.00
500.001 .00 750.000.00 350.250.00 5.253.75
750.001.00 1.000,000.00 500.000.00 7.500.00
1 .000.00 1.00 2,500,000.00 750.000.00 1 1 ,250.00
2.500.001 .00 5.000.000.00 1.500,000.00 22,500.00
5.000.001 .00 25,000.000.00 3.500.000.00 52.500.00
25,000,00 I.00 75.000.000.00 4.000.000.00 60.000.00
75.000.001.00 1 00.000.000.00 5.000,000.00 75.000.00
 AMOUNT OF BOND
II. PROPERTY ACCOUNTABILITY

1. Government Securities 30% of their Total Value x 1 .5% = Premium

2. Equipment 30% of their Total Value x 1 .5% = Premium

3. Supplies and Materials 30% of their Total Value x 1 .5% = Premium

 AMOUNT OF BOND
Ill. FOR ACCOUNTABLE FORMS
a) Internal Revenue Stamp
b) Documentary Stamp
c) Customs Documentary Stamp
d) Cash Tickets
e) Postage and other Stamp Stocks
f) Cattle Registration Certificates x 1 .5% = Premium
g) Marriage Certificates
h) Auto Driver Certificates
i) Motor Vehicle License
j) Other Accountable forms having
face value
 Extent of Liability and
Condition of Bond
A public officer whose fidelity is
insured shall be considered
bonded to the govt from the
moment he assumes the duties of
the office.
 Extent of Liability and Condition
of Bond

Fidelity Fund –

• replacing defalcations, shortages, unrelieved

losses in the accounts of bonded public officers;

• payment of fees and costs incident to civil

proceedings brought against them to recover
sums paid on their account.
 Upon payment of the bond
premium
 Effect of Approved Bond

Non-transferrable – personal to the APO

Valid and effective for 1 year
Renewable yearly before expiration
 Effect of Cancellation
Limited liability of Fidelity Fund
Bond premium paid not
transferrable and not refundable
Duty to Notify the
TOP thru the BTr

By heads of agencies upon

appointment or lawful accession by any
APO to a bondable position or
separation therefrom, w/in 5 days; and
submit required application for bond or
cancellation.
 Fidelity Bond: When
Liable
When no relief of accountability is granted
by COA, the agency concerned may file
claim for reimbursement from the Fidelity
Fund to the extent of the approved bond
covered or amount of loss whichever is
lower. (8.3, TC 02-2009)
Insurance of Government
Property
RA No. 656 (Property Insurance Law) as
amended by PD No. 245
 Requires all govt agencies (except
municipal government below first class
category) to insure against any insurable
risk their properties, assets, and
interests with the General Insurance
Fund, as administered by the GSIS
Insurance of Government
Property
Coverage

 Property

 Rights of Action

 Other Insurable Interests

 Insurance of Government
Property
Guidelines as provided under COA Cir.
No. 2018-002 dtd 5/31/18
1. Secure directly from the
GSIS GIF, all insurances
or bonds covering all
insurable assets of their
respective offices.
 Insurance of Government
Property
Guidelines as provided under COA Cir.
No. 2018-002 dtd 5/31/18
2. Prepare the PIF
listing of all the
insurable properties
and other assets.
 NAME OF AGENCY
Addres of Agency
P ROP ERT Y INVENT ORY FORM
As of ______________

Name of Office ___________________________

Address ___________________________
Region ___________________________
Valuation
Date
Property Acquisition Market/
Calssification/ Item Nature of Constructed/ Date of
Location No./Other Cost/ Appraisal/ Remarks
Type Description Occupancy Acquired/ Appraisal
Reference Insurable Insurable
Manufactured
Interest Interest
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
P ART I - P ROP ERT Y , P L ANT AND EQUIP MENT , AND INVENT ORIES (Enume r ate w i th appr opr i ate account cl as s i fi cati on)

P ART II - OT HER INSURAB L E INT EREST S

(a) Rights of Action

(b) Other Insurable Interests

P r e par e d and Ce r ti fi e d Cor r e ct: Appr ov e d:

Head, Inventory Committee Date Head of Agency Date

Insurance of Government
Property
Guidelines as provided under COA Cir.
No. 2018-002 dtd 5/31/18
3. Extract from the
RPCPPE as well as
from the RPCI the
data for the PIF.
Insurance of Gov’t.
Property
Guidelines as provided under
COA Cir. No. 2018-002 dtd
5/31/18
4. Cause the appraisal of the insurable
properties and other assets of their
respective offices.
P10m and below – in house appraisal
more than P10m – independent appraisal
Insurance of Gov’t.
Property
Guidelines as provided under COA Cir.
No. 2018-002 dtd 5/31/18
5. Submit the consolidated
PIF to the SA/ATL and
the GIF-GSIS not later
than April 30 of each
year.
 Insurance of Gov’t.
Property
Guidelines as provided under COA Cir.
No. 2018-002 dtd 5/31/18
6. Include in the agency
annual budget the
amount of premiums for
the general insurance
and ensure its payment
to the GSIS.
 Insurance of Gov’t. Property

Guidelines as provided under COA Cir.

No. 2018-002 dtd 5/31/18

7. Ensure centralized
payment of insurance
premiums to avoid
double payment.
 Insurance of Gov’t. Property

Sanctions
Late payment of premiums – fine of 2%
per month of said premiums from their
due dates until received by the GIF.
Insurance of Gov’t. Property

Sanctions
Failure to submit required documents
and reports – suspension of salaries until
complied.
 PRINTING AND
PUBLICATION EXPENSES
 Allagencies of the government
shall engage the services of the
NPO, BSP, and APO Production
Unit as RGPs for the printing of
AFs and sensitive, high quality
or high volume requirements.

85
 PRINTING AND
PUBLICATION EXPENSES
 Allagencies of the government
shall engage the services of the
NPO, BSP, and APO Production
Unit as RGPs for the printing of
AFs and sensitive, high quality
or high volume requirements.

86
 PROCUREMENT –
PRINTING SERVICES
1. PE determine whether a printing expenditure is
for an AF or for a Sensitive High
Quality/Volume document
2. PE prepare the tech specs
3. PE conduct market analysis to determine ABC
4. PE send RFQs to the RGPs
5. PE engage the services of the appropriate
RGP thru an Agency to Agency Agreement
6. RGP undertake the printing services.

87
1. Interest Expense
- interest charges paid/ incurred for
the use of borrowed money

88
2. Bank charges
- charges imposed by the bank for
various services rendered excluding
interest charges. This also includes
cost of checkbooks, penalties and
surcharges on overdrafts.

89
90