Exercise in Physical

Inventory and Accounting

of Properties
LOGISTICS MANAGEMENT
COURSE 2014-10

WHAT IS INVENTORY?
INVENTORY IS AN ITEMIZED
LIST
OF
SUPPLIES
OR
PROPERTY
ON
HAND
CONTAINING
DESIGNATION
OR DESCRIPTION OF EACH
SPECIFIC ARTICLE WITH ITS
VALUATION.

IMPORTANCE OF INVENTORY TAKING

Under
the
periodic
inventory
system, quantities on hand are
ascertained through the conduct of
physical inventories at the end of
each period.

FREQUENCY OF INVENTORY
TAKING

Aside from the annual inventory, each office shall

undertake a running test inventory of property under
its accountability at any given time to ascertain the
correctness of the supplies or property records in
order to determine possible losses occasioned by
fire, theft or other casualty or incident.

EXECUTION
1)

Physical Inventory-Taking
- the inventory team
object of inventory.

shall detail the

- identify the item by code number

and location to be written on the
property tag and attached to the
item.

2) Reconciliation of Property
and Accounting Records

After the physical inventory-taking, the Inventory

Committee shall reconcile the results of the head
count with that of the property and accounting
records.

All discrepancies between the physical and book

inventories must be investigated, cleared and
reconciled immediately.

If
necessary,
required
from
officers.

written explanation shall be

accountable
and
responsible

3) REPORTING
The Inventory Committee shall accomplish
the required inventory format reports to be
certified correct by the responsible
official in charge thereof. The report shall
be submitted at the end of the 3 rd Quarter
of every year.

APPLICABLE COA
LAWS, RULES
AND
REGULATIONS

Sec 491, GAAM Vol. I

ACCURATE INVENTORIES REQUIRE A
METHODICAL SYSTEM AS OUTLINED.
That is, all discrepancies between
physical and book inventories must be
investigated and cleared immediately.
If necessary, written explanations
shall
be
required
from
persons
responsible.
60

Sec 159, COA CIRCULAR 92-386

Discrepancies or losses that may be
disclosed thereby shall immediately
be reported to the provincial, city or
municipal auditor for appropriate
action in accordance with these
regulations.

61

Sec IV, COA CIRCULAR 80-124

Inventory reports of regional/branch
offices shall be submitted to the
agency head not later than January 20
for consolidation and the consolidated
inventory shall be submitted to the
COA not later than January 31 of each
year, unless extended by the COA
Chairman upon prior request of the
head of the agency head concerned.

Sec V, COA CIRCULAR 80-124

All
inventory
reports
shall
be
prepared on the prescribed form and
certified correct by the Committee
in-charge thereof.

64

Causes of Non-Reconciliation of
Records
1.Disposal
of
properties
were
not
recorded/improper disposal procedure.

properly

2.Inherited properties from PC/INP days still exists in

the books of accounts of DC Accounting but they
are no longer found in the unit.
3.DC-Accounting was not furnished copies of Property
Turn-In Slip (PTIS) & Inspection & Inventory Report
(I&IR) of all disposed BER equipments to be written
off in the books of accounts.

Causes of Non-Reconciliation
of Records
4.The discrepancy could have been
item found in stations (i.e. donations,
items carry over PC/INP).
5.All PS-DBM procured equipments are
directly delivered to the end-users
without proper booking by the Supply
Accountable Officer (SAO) for PNPWide Properties.

AUDIT OBSERVATIONS CY 2013

( AOM No. 2014-013 Dtd May 26, 2014)

The Property,Plant and Equipment(PPE)

account balances of Php15,137,588,757.67
were not accurate due to the (a) nonreconciliation of the difference of
Php6,430,541,78.86 between the inventory
reportand the accounting records balances
of equipment accounts and (b) inclusion of
obsolete and unserviceable property in the
PPE accounts, which were not reclassified to
the other Assets account ,contrary to COA
Circular No. 2004-008 dated Sept. 20,2004.

AUDIT OBSERVATIONS CY 2013

( AOM No. 2014-013 Dtd May 26, 2014)

The difference between the books and inventory

balances was attributed to the following reasons:
a) Property , Plant and Equipment Ledger
Cards(PPELC) were not maintained in the
Accounting Division,ODC which should be
reconciled with General Ledger control accounts
b) Property Cards were not maintained by the
supply accountable Officer(SAO) which should be
reconciled with the PPELC in the Accounting
Division,ODC.
c) There was no reconciliation made between
the Property Office and the Accounting Division.

What are PNP

Properties?
Inventory Reports shall comprise of the
following:
Motor vehicles such as patrol cars, troop carriers,
motorcycles, patrol boats
Firearms such as long and short firearms, crew
serve weapons
Office equipment such as airconditioner,
typewriter, photocopying machines
IT equipment such as laptop, CPU and monitor,
printers
Furniture and fixtures such as such as chairs,
tables, steel cabinet

What are PNP

Properties?
Other machineries
and equipment such as
refrigerator, television, coffee maker
Electrification, power and energy structures
such as generator powerhouse
Medical, dental and laboratory inventory such
as ECG machines, dental chairs, microscope
Sports equipment such as gym equipment &
accessories
Technical and scientific equipment such as
fingerprint kit, evidence collection kit, paraffin test
kit
Work and other animals such as horses, K-9 dogs

Format of
Inventory Report

Standard Heading
Item: OTHER MACHINERY EQUIPMENT

1. This report shall be used either supplies or equivalent but not both.

Item: OTHER MACHINERY EQUIPMENT

2. The inventory should be made at least once a year as of December 31, and a gain or loss should be made quarterly whenever there is a change

Agency: PHILIPPINE NATIONAL POLICE

DESCRIPTION

(1)

Unit/Office: Directorate for Plans

BALANCE
3. This report shall be signed by the following on the
last page orPER
on another page if there is no sufficient space on the last page

Agency: PHILIPPINE
NATIONAL
POLICE
STATUS
Current
Property Acquisit
Cost of
Acquisitio
/or SOURCE
NrUnit/Office:
ion
Repair
Directorate
for
n Cost
Deprec
Date
(If Any)
iated
(4)
Value
Plans
(2)
(3)
(5)
(6)
STOCK CARD
(9)
the team members who conducted the inventory.

ON HAND PER COUNT

(10)

SHORT
(11)

OVER
(12)

the witness to the inventory taking.

the representative of the office or department concerned.

(Loan,
Organic,
(Svc,
Donation) Uns)

Date: November 20, 2009

(8)

Name of Accountable Officer: Ms Mary P Maranan

Type

Coffe Maker

Designation: SAO, HSS

Microwave
DVD Player w/
speaker (Home
Theatre)
VCD/DVD Player
Multi-Media
Projector
Multi-Media
Projector
Radio/Cassette
Reorder
Radio/Cassette
Recorder
Radio/Cassette
Recorder
Refrigerator
Refrigerator
Television
Television
Television

Make

Serial Nr

Krups
American
Home 075690500024S
B9801RPS200725
Samsung
3
Sony
Toshiba

Date:
November
20, 2009 Qty
2009

240-006

Sony
National
Panasoni
c 5.0
cubic ft

2008
2009

35,000.0
0

Svc

Organic

Svc

8,900.00

Qty

Value

Qty

Value Users Name REMARKS

Donatio
n

Svc

240-016

35,000.00

Conf Rm

7,500.00

TDPL

Donatio
n

Svc

80,000.00

Supply Rm

75,000.0
2009 0

Donatio
n

Svc

75,000.00

Supply Rm

Organic
Donatio
n
Donatio
n

Svc

2,200.00

Supply Rm

Svc

7,500.00

NUP Nadres

Svc

6,800.00

NUP Postor

Organic

Svc

9,000.00

Admin

Organic

Svc

8,850.00

ODPL

2009 2,200.00

240-019

2009 7,500.00

240-019

2009 6,800.00

240-020

2002 9,000.00

240-020

2009 8,850.00

AZ8E3DGS500233
Samsung K
240-021

Conf Rm

240-019

10693YAQ100828
Samsung Y
240-021

80,000.0
2004 0

10693YAQ101117
Samsung A
240-021

Conf Rm

They shall initial all the pages of the inventory report.

Designation:
SAO,
HSS
2003

Organic Svc
240-008
7,500.00
240-008

240-016

Sony

Organic

Value

4,500.00

4,500.00

Name of
Accountable Officer:
Ms1 Mary
P Maranan

240-006

Toshiba 99593934

8,900.00

Value Qty

2009
2009

2009

25,000.0
0
26,000.0
0
26,000.0
0

Donatio
n

Svc

Donatio
n

Svc

Donatio
n

Svc

25,000.00

EDPL

26,000.00

DDPL

26,000.00

Conf Rm

Transportation Equipment
BALANC
E PER
WHEREABOUTS
ON HAND PER
SHORT OVER
STOCK
COUNT
(10)
(11)
(12)
CARD
(9)

DESCRIPTION
(1)

Current SOURCE
DESCRIPTION
STATUS
Acquis
/or
Proper
Cost of
(1)
ition Acquisition
Deprec
ty Nr
Repair
(Svc,
Date
Cost
iated (Loan,
Organic, Uns, BER)
(If Any)
(4)
Value Donation)
(5)
Engine Chassi Plate (2)
Valu
Qt
(3) Type
Make
Engine(8)
Nr Qt
Chassis
Nr
Type Make
Value
Nr
s Nr
Nr
y e y
(6)
(7)

MOTOR VEHICLES

MOTOR VEHICLES
2KDKUN4
98459
0Innov
Toyota 72
a
50160
2494
12

2412007
800,000.0
Innova
002
0

Toyota

2KD-9845972
Organi Serviceabl
e
c
2494

Qt Valu
Plate
NrQt
y e y

KUN401 800,000.00
5016012

Users
Value Office

BAYAL
GA16Sentr Nissa
HFB14 SEV 241Organi
Serviceabl BAYALHFB14
GA16P0017
1999 520,000.
1
e
a
n
C2846 931 002
c
520,000.00
Sentra
Nissan
SEV 931
88H
00
P001788H
C28469
9

OTHER TRANSPORTATION EQUIPMENT

Moto
Yama AR6219
Organi Serviceabl
r
1999
80,000.0
1
OTHER
TRANSPORTATION
EQUIPMENT
9
e
ha
c
80,000.00
Cycle

Moto
KCN05 KCN05
Hond
Organi Serviceabl
Motor
r
E00891 00891

2009 155,000. Yamaha

1
AR62199
e
a
c
155,000.00
Cycle
5
5
Cycle
00

Sub-total

Motor
Cycle

Honda

4 1,555,000.
00

KCN05E008915 KCN05008915

(13)

DPL

TDPL

DPL

DPL

DPL

Users Name

NUP Antonio
PatrocinioOfficial Courier
PSUPT DAVID
VINLUAN

Transportation Equipment
BALANC
E PER
WHEREABOUTS
ON HAND PER
SHORT OVER
STOCK
COUNT
(10)
(11)
(12)
CARD
(9)

DESCRIPTION
(1)

Current SOURCE
STATUS
Acquis
/or
Proper
Cost of
ition Acquisition
Deprec
ty Nr
Repair
(Svc,
Date
Cost
iated (Loan,
Organic, Uns, BER)
SOURCE
(If Any)
(4)
Value Donation)
(5)
Engine Chassi Plate (2)
Qt
Valu
Qt
Qt
Valu
Qt
Current
(3)
Type Make
Value
(8)
Nr
s Nr
Nr
y Cost
e y of
y e y(Loan,
(6)
Property Acquisiti
Acquisition
/or
(7)
Repair (If

Nr

(2)

MOTOR VEHICLES
2KDKUN4
98459
0Innov
Toyota 72
a
50160
2494
12

2412007 800,000.0
002
0

241002
241520,000.
00 002

BAYAL
GA16Sentr Nissa
HFB14 SEV 241P0017
1999
a
n
C2846 931 002
88H
9

OTHER TRANSPORTATION EQUIPMENT

Moto
Yama AR6219
r
1999 80,000.0
9
ha
Cycle

Moto
KCN05 KCN05
Hond
r
E00891 00891

2009 155,000.
a
5
5
Cycle
00

on Date Cost
(3)
(4)

2007

1999

Any)

(5)

Organi Serviceabl
e
c

800,000.00
Organi Serviceabl
e
c
520,000.00

1999 Organi
80,000.00
Serviceabl

2009

155,000.00
Organi
Serviceabl
c

Sub-total

800,000.00

STATUS

Depreciat Organic, Users

(Svc, Uns, BER)
Value Office
Users Name
ed Value Donation)

(8)
(6)
(7)

DPL TDPL

(13)

520,000.00

80,000.00
155,000.00

Organic

Serviceable

Organic

DPL

Serviceable

Organic

Organic

NUP Antonio
Serviceable
DPL PatrocinioOfficial Courier
Serviceable

DPL

4 1,555,000.
00

PSUPT DAVID
VINLUAN

Transportation Equipment
BALANC
E PER
WHEREABOUTS
ON HAND PER
SHORT OVER
STOCK
COUNT
(10)
(11)
(12)
CARD
(9)

DESCRIPTION
(1)

Current SOURCE
STATUS
Acquis
/or
Proper
Cost of
ition
Acquisition
Deprec
BALANCE
ty Nr
Repair
(Svc,
Date
Cost
iated (Loan,
PER
Organic,
Any)
Uns, BER)
WHEREABOUTS
ON HAND PER
SHORT (4) (If OVER
Value
STOCK
(5) (12) Donation)
Engine COUNT
Chassi Plate (2) (10)
Qt Valu Qt(13)
(11)
(3)
Type CARD
Make
Value
(8)
Nr
s Nr
Nr
y e y
(6)
(7)

(9)

Qt
Value Qty
y VEHICLES
MOTOR

2KD-

Value

Qty Value Qty

KUN4
98459
0241Innov
1
Toyota
2007 800,000.0

72 50160800,000.00

a
002
0
2494
12

SentrNissa

520,000.00

BAYAL
GA16HFB14
SEV 241

P0017
1999 520,000.
a
n
C2846 931 002
88H
00
9

1
OTHER TRANSPORTATION
EQUIPMENT

80,000.00
Moto

Yama AR6219
r
1999 80,000.0
9
ha
Cycle
1

155,000.00

Moto
KCN05 KCN05
Hond
r
E00891 00891

2009 155,000.
a
5
5
Cycle
00
4 1,555,000.0

Sub-total

Value

Qt Valu Qt
y e y

Users
Name

Users
Value Office

Organi
Serviceabl
DPL
TDPL 1
e
800,000.00
c

DPL

Official Courier
Organi Serviceabl
1
e PSUPT DAVID
c
80,000.00

DPL
VINLUAN
Organi Serviceabl

e
c

155,000.00

Users Name

DPL

TDPL

DPL

Organi Serviceabl

1
e
c
520,000.00
NUP Antonio

DPL Patrocinio

Users
Office

(13)

DPL
DPL

4 1,555,000.
00

NUP Antonio
PatrocinioOfficial Courier
PSUPT DAVID
VINLUAN

Commo Equipment
DESCRIPTION(1)
DESCRIPTION(1)

Property

Acquisition

Nr

Date

TYPE

MAKE

SerialNr

[2]

RCEO5
[3]

ATYAPA-950

SPARTANPA-701

Amplifier-PAPwrMixer

ATYAPM-12

BaseRadio-Conv

FONTEKFM-4016H

309211

229-003

BaseRadio-Conv

IcomIC-735Base

16995

229-003

BaseRadio-Conv

ICOMIC-V100Base

16019

229-021

BaseRadio-Conv

ICOMIC-V100Base

15021

229-021

BaseRadio-Conv
1995

BaseRadio-Conv

ICOMIC-V100Base

18300

229-021

1995

BaseRadio-Conv

BaseRadio-Conv

ICOMIC-V100Base

14270

229-021

BaseRadio-Conv

ICOMIC-V100Base

16671

229-021

BaseRadio-Conv

ICOMIC-V100Base

16629

229-021

BaseRadio-Conv

14213

229-021

BaseRadio-Conv

15000255

229-003

BaseRadio-Conv

15000400

229-003

15000402

229-003

BaseRadio-Conv

ICOMIC-V100Base
UNIDENSMH-400D
Base
UNIDENSMH-400D
Base
UNIDENSMH-400D
Base
UNIDENSMH-400D
Base

15000398

229-003

BaseRadio-Conv

MotorolaMaxTrac

481SVF5920

BaseRadio-Conv
BatteryCharger

MotorolaMaxTrac
MotorolaChargerMTS
2000
MotorolaChargerMTS
2000

RCEO5
Amplifier-PASystem
Amplifier-PASystem

BaseRadio-Conv
BaseRadio-Conv
BaseRadio-Conv

BatteryCharger

229-034
229-034
229-034

Acquisition

Costof

Current/or SOURCE

CostofRepiar
(ifAny)
Depreciated

TYPE
Cost
[4]

Amplifier-PASystem

STATU
S

BALANCE
DPER
STOCK

SHORT

OVER

{10}

[11]

[12]

(loan, (Svc,
Org, Uns,

[9]

MAKE

Valu
e

Qty

Value

4,000.00

(IfAny)

Value

Donation

BER)

[5]

[6]

[7]

[8]

Qty

ATYAPA-950

Org
Svc
SPARTANPA-701

1991

1991

Org

Svc

1991

Org

Svc

Org
ATYAPM-12

Svc

Org

Svc

Org

Svc

Amplifier-PASystem
1995

Amplifier-PAPwrMixer
1992

1990

BaseRadio-Conv

Qty Value Qty

4,000.00
4,000.00

RCEO5
OPRMS

31,018.00

30,000.00

27,500.00

27,500.00

16995

RTOC

RCEO5
16019

FONTEKFM-4016H

27,500.00

Org

Svc

27,500.00

Org

Svc

27,500.00

ICOMIC-V100Base

SPO2Juarez,SB
SPO1Esmilla,SB

IMS,RCEO5

SPO1Esmilla,JBJr

RCEO5

OnStock

IMS,RCEO5

SPO1Esmilla,JBJr

309211

SPO1Rejano,EJ
OnStock

RCEO5

OnStock

RCEO5

OnStock

18300

RCEO5

OnStock

15021

ICOMIC-V100Base

Org
Svc

27,500.00

Org

Svc

27,500.00

14270
16671

1992

ICOMIC-V100Base

1995

BaseRadio

ICOMIC-V100Base

Org

Svc

35,961.24

1992

BaseRadio

Org

Svc

35,961.24

1992

BaseRadio

Org

Svc

35,961.24

1992

BaseRadio

Org

Svc

35,961.24

100,000.00

15000255

RCEO5

ICOMIC-V100Base

SPO1Esmillas.

RCEO5

BaseRadio-Conv

UsersName

UsersOffice

Org
Svc

ICOMIC-V100Base

1990

Valu
e

[13]

SerialNr

IcomIC-735Base

Org
Svc

BaseRadio-Conv
1992

REMARKS

1991

BaseRadio-Conv

ONHANDPERCOUNT

RCEO5

OnStock

RCEO5

RadioRoom

RCEO5

OnStock

RCEO5

OnStock

RCEO5

OnStock

16629
14213

BaseRadio-Conv

ICOMIC-V100Base

229-001

BaseRadio-Conv
9/31/09
BaseRadio

UNIDENSMH-400DBase

Org
Svc

7042

229-001

9/31/09
BaseRadio
BaseRadio-Conv

Org
Svc

1
UNIDENSMH-400DBase

100,000.00

15000400

RCEO5

OnStock

229-009

3/31/2008 1,550.00
BaseRadio-Conv

Org
Svc

3
UNIDENSMH-400DBase

4,650.00

15000402

RCEO5

OnStock

229-009

1,550.00

PO1Mabini,JunnyL

3/31/2008

1,550.00

BaseRadio-Conv

Org

Svc

UNIDENSMH-400DBase

ORD,PRO5

15000398

BaseRadio-Conv

MotorolaMaxTrac

481SVF5920

BaseRadio-Conv
BatteryCharger

MotorolaMaxTrac

7042

BatteryCharger

MotorolaChargerMTS2000

MotorolaChargerMTS2000

OnStock

Commo Equipment
DESCRIPTION(1)

Property

Current/or SOURCE

(loan, (Svc,
Depreciated Org,
Uns,

Acquisition
CostofRepiar

Property

Acquisition

Acquisition

(ifAny)

Nr

Date

Cost

(IfAny)

TYPE
RCEO5
Amplifier-PASystem

SerialNr

[2]

[3]
Nr

[4]

ATYAPA-950

1991

MAKE

SPARTANPA-701

Amplifier-PAPwrMixer

ATYAPM-12

BaseRadio-Conv

FONTEKFM-4016H

309211

BaseRadio-Conv

IcomIC-735Base

16995

BaseRadio-Conv

ICOMIC-V100Base

16019

BaseRadio-Conv

ICOMIC-V100Base

15021

BaseRadio-Conv

ICOMIC-V100Base

18300

BaseRadio-Conv

ICOMIC-V100Base

14270

BaseRadio-Conv

ICOMIC-V100Base

16671

BaseRadio-Conv

ICOMIC-V100Base

16629

BaseRadio-Conv

14213

BaseRadio-Conv

ICOMIC-V100Base
UNIDENSMH-400D
Base
UNIDENSMH-400D
Base
UNIDENSMH-400D
Base
UNIDENSMH-400D
Base

BaseRadio-Conv

MotorolaMaxTrac

BaseRadio-Conv
BatteryCharger

MotorolaMaxTrac
MotorolaChargerMTS
2000
MotorolaChargerMTS
2000

Amplifier-PASystem

BaseRadio-Conv
BaseRadio-Conv
BaseRadio-Conv

BatteryCharger

15000255
15000400
15000402

229-034
229-034

[2]

1991

229-034
1991
229-003 229-034
1995
229-003 229-034
1992
229-021 229-003
1990
229-021 229-003
1995
229-021
1995
229-021
229-021
1991
229-021
229-021
1990
229-021
229-021
1992
229-021 229-021
1992
229-021
229-003
1995
229-021
229-003
1992
229-021

Value

[5]
Date

[3]

229-034

BaseRadio
BaseRadio

STATU
S

Costof

1991

1991
1991
1995
1992
1990

1995

1995
1991
1990
1992

1992

BALANCE
DPER
STOCK

ONHANDPERCOUNT

[9]

Acquisition
Donation BER)
Cost

[6]

[7]

[8]

Org

Valu
Qty e

{10}

Costof [11]

Qty

Value

4,000.00

Org

[4]

Svc

Svc

Org

Svc

Org

Svc

Org

Org

Svc

Org

Svc

Org

Svc

Svc

Org

Svc

Org

Svc

Org

Svc

Org

Svc

Org

Svc

Org

Svc

Current/or

[12]

Depreciated

Value

Valu
Qty Value Qty e

[5]

4,000.00

31,018.00

30,000.00
27,500.00

27,500.00

27,500.00

27,500.00

27,500.00

27,500.00

27,500.00

35,961.24

35,961.24

4,000.00

REMARKS

OVER

Repiar(ifAny)

(IfAny)

SHORT

UsersOffice

[6]

OPRMS

RCEO5

RCEO5

IMS,RCEO5

RCEO5

IMS,RCEO5

RTOC

RCEO5

RCEO5

RCEO5

RCEO5

RCEO5

RCEO5

RCEO5

SOURCE
[13]
(loan,
Org,

STATUS

Donation

(Svc,Uns,

BER)

UsersName

[7]
[8]

SPO2Juarez,SB
Org
SPO1Esmilla,SB Svc
Org
Svc
SPO1Esmilla,JBJr
Org
OnStock
Svc
SPO1Esmilla,JBJr
Org
Svc
SPO1Rejano,EJ
Org
Svc
OnStock
Org
Svc
OnStock
Org
Svc
OnStock
Org
Svc
OnStock
Org
Svc
OnStock
Org
Svc
RadioRoom
Org
Svc
OnStock
Org
Svc
SPO1Esmillas.

229-003

1992

BaseRadio

Org

Svc

35,961.24

RCEO5

OnStock

15000398

229-003

1992

BaseRadio

Org

Svc

35,961.24

RCEO5

OnStock

481SVF5920

229-001

9/31/09

BaseRadio

Org

Svc

100,000.00

RCEO5

OnStock

7042

229-001

9/31/09

BaseRadio

Org

Svc

100,000.00

RCEO5

OnStock

RCEO5

OnStock

ORD,PRO5

PO1Mabini,JunnyL

229-003

229-003
229-009
3/31/2008

1,550.00

229-009

1,550.00

3/31/2008

229-003

1995
1992

1992

Org

Svc

4,650.00

Org

Svc

1,550.00

Org
Org

Svc
Svc

Org

Svc

229-003

1992

Org

Svc

229-001

9/31/09

Org

Svc

Commo Equipment
DESCRIPTION(1)

Property

Acquisition

Acquisition

Nr

Date

Cost

BALANCED
TYPE
PERSTOCK
RCEO5

[9]

Amplifier-PASystem

Amplifier-PASystem
Amplifier-PAPwrMixer

Qty
BaseRadio-Conv

ATYAPM-12

Value
Qty
FONTEKFM-4016H

BaseRadio-Conv

IcomIC-735Base

BaseRadio-Conv

ICOMIC-V100Base

BaseRadio-Conv

ICOMIC-V100Base

BaseRadio-Conv

BaseRadio-Conv
BaseRadio-Conv

BaseRadio-Conv

BaseRadio-Conv

BaseRadio-Conv

BaseRadio-Conv

BaseRadio-Conv

BaseRadio-Conv

BaseRadio-Conv
BaseRadio-Conv
BatteryCharger

BatteryCharger

{10}

SPARTANPA-701

Current/or SOURCE

STATU
S

BALANCE
DPER
STOCK

(loan, (Svc,
Org, Uns,

CostofRepiar
(ifAny)
Depreciated
(IfAny)

Value

Donation

[5]

[6]

[7]

[12]

Org

Org

Org

BER)

ONHANDPERCOUNT

[9]

SHORT

{10}

[11]

[3]
SHORT

229-034

229-003

[11]1991

1991
1991

1992

1 4,000.00

15021
229-021
1995
4,000.00

ICOMIC-V100Base
18300
229-021
1995
ICOMIC-V100Base
14270
229-021

1 4,000.00
1991
ICOMIC-V100Base
16671
229-021
1 31,018.00

1990
ICOMIC-V100Base
16629
229-021
1992
1 30,000.00

1992
ICOMIC-V100Base
14213
229-021
UNIDENSMH-400D
1 27,500.00

1995
Base
15000255
229-003
UNIDENSMH-400D
1 27,500.00
1992
Base
15000400
229-003
UNIDENSMH-400D

1
27,500.00

1992
Base
15000402
229-003
UNIDENSMH-400D
1 27,500.00

1992
Base
15000398
229-003
MotorolaMaxTrac
481SVF5920 229-001
1 27,500.00
9/31/09
MotorolaMaxTrac
7042
229-001
1 27,500.00
9/31/09
MotorolaChargerMTS
2000

229-009
1 27,500.00

3/31/2008
MotorolaChargerMTS
2000

229-009
1 35,961.24
3/31/2008
1 35,961.24

1 35,961.24

1 35,961.24

1 100,000.00

16019

229-021

Valu

Qty Value
e
1995 Qty

229-034
229-003

16995

229-034

Value
309211

[4]
OVER

1990

UsersOffice

RCEO5

OPRMS

RCEO5

IMS,RCEO5

RCEO5

IMS,RCEO5
BaseRadio

RTOC
BaseRadio

RCEO5
BaseRadio

RCEO5
BaseRadio
BaseRadio

RCEO5
BaseRadio

RCEO5
1,550.00

RCEO5
1,550.00

RCEO5

RCEO5

RCEO5

RCEO5

RCEO5

Org
Org
Org
Org
Org
Org
Org
Org
Org
Org
Org
Org
Org
Org
Org
Org
Org

[8] Qty e
Qty
REMARKS

[13]
Svc

1
Svc 1
Svc

Svc

Value

[12]

Qty Value Qty

4,000.00
4,000.00
4,000.00

UsersName
1 31,018.00
Svc

1 30,000.00

Svc

1 27,500.00
SPO1Esmillas.
Svc

1 27,500.00
SPO2Juarez,SB
Svc

1 27,500.00
Svc

1 27,500.00
SPO1Esmilla,SB
Svc

1 27,500.00
SPO1Esmilla,JBJr
Svc

1 27,500.00
OnStock
Svc

1 27,500.00
SPO1Esmilla,JBJr
Svc

1 35,961.24
SPO1Rejano,EJ
Svc

1 35,961.24
OnStock
Svc

1 35,961.24
OnStock
Svc

1 35,961.24
Svc

1 100,000.00
OnStock
Svc

OnStock 1 100,000.00
Svc

3 4,650.00
OnStock
Svc

1 1,550.00
RadioRoom
OnStock
OnStock
OnStock
OnStock

[13]

UsersOffice

Valu
e

REMARKS

OVER

Valu

MAKE
SerialNr
[2]
ONHANDPERCOUNT

ATYAPA-950

Costof

RCEO5
OPRMS

UsersName

SPO1Esmillas.
SPO2Juarez,SB

RCEO5

SPO1Esmilla,SB

IMS,RCEO5

SPO1Esmilla,JBJr

RCEO5

OnStock

IMS,RCEO5

SPO1Esmilla,JBJr

RTOC

SPO1Rejano,EJ

RCEO5

OnStock

RCEO5

OnStock

RCEO5

OnStock

RCEO5

OnStock

RCEO5

OnStock

RCEO5

RadioRoom

RCEO5

OnStock

RCEO5

OnStock

RCEO5

OnStock

RCEO5

OnStock

RCEO5

OnStock

RCEO5

OnStock

ORD,PRO5

PO1Mabini,JunnyL

Firearms
DESCRIPTION
(1)
DESCRIPTION

(1)
Property Acquisition Acquisition
Nr
Date
Cost
(2)
(3)
(4)

Type

Make

Cal

Pistol

Taurus

9MM TZO2369

234-003

Pistol

Berreta

9MM M28797Z

234-003

Pistol

Jericho

Pistol

Titan

9MM 32316407 234-003

Cal .25DE04166

234-003

9MM HPL002

Pistol

Glock 17
Remingto
n
Remingto
n

Pistol

Berreta

9MM M14275Z

234-003

Pistol

Tanfoglio

9MM AB49060

234-003

Pistol
Pistol

Pistol

Jericho

45
45

1398825
1770308

9MM 000750

Make

Cal

PCOs

Serial Nr

PCOs

Current /
STATUS
Cost of
or
(Loan,
Repair (If Deprecia
Organic,
(Svc, Uns,
Any)
ted Value
Donation) BER)
(5)
(8)
(6)
(7)

Type

234-003
234-003
234-003

234-003

Pistol

Berreta

9MM N58501Z

234-003

Pistol

Berreta

9MM M21864Z

234-003

Pistol

Tanfoglio

9MM AB49312

234-003

Pistol

Berreta

9MM M16086Z

234-003

Pistol

Pistol

Pistol

Pistol

Taurus

Permanent Serviceable

Permanent Serviceable

9MM

Pistol

M28797Z

DE04166

Cal
.25

Permanent Serviceable

Permanent Serviceable

Permanent Serviceable

Remington

Permanent Serviceable

Permanent Serviceable

Permanent Serviceable

Berreta

45

45

9MM

Tanfoglio

Permanent Serviceable 9MM

Permanent Serviceable
Remington

Pistol

Pistol

TZO2369

Glock
17
9MM

Permanent Serviceable

Qty Value Qty Value

Pistol

Pistol

Value

Jericho
9MM

Permanent Serviceable
Titan

Permanent Serviceable 9MM

Berreta

OVER
(12)

Serial Nr

Qty Value Qty

Property Nr
(2)

BALANCE
PER STOCK ON HAND PER COUNT SHORT
CARD
(10)
(11)
(9)

SOURCE

Permanent Serviceable

32316407

PSSUPT RODOLFO E FUENTES

234-003
PSSUPT ROBERT Q SORIANO

PSSUPT WILBEN M MAYOR

PSSUPT WILBEN M MAYOR

234-003

PSSUPT GEORGE R GADDI

234-003

PSUPT RANDOLF Y BALONGLONG

PLACER

1398825

234-003
PSUPT OSCAR P JACILDO

JR
234-003

M14275Z

234-003

HPL002

1770308

Users Name

AB49060

000750

234-003
PSUPT PERCIVAL AUGUSTUS P
234-003
PSUPT JON A ARNALDO

PSUPT DAVID M VINLUAN

PCINSP RAMCHRISEN V HAVERIA

PCINSP ROLAND L AGOHOB

234-003
PSINSP CARLO C CACERES

PSINSP NOVA G DE CASTRO

234-003

Pistol

Jericho

9MM

Pistol

Berreta

9MM

N58501Z

234-003

Pistol

Berreta

9MM

M21864Z

234-003

Pistol

Tanfoglio

9MM

AB49312

234-003

Pistol

Berreta

9MM

M16086Z

234-003

Other Machineries &

Equipment
DESCRIPTION
(1)

Item: OTHER MACHINERY EQUIPMENT

1. This report shall be used either supplies or equivalent but not both.

Type
Coffe Maker

Make
Serial Nr
Krups

BALANCE PER
ON HAND PER COUNT
SHORT
OVER
American
STOCK CARD

DESCRIPTION
(1)
(10)
(11)
(12)
Unit/Office: Directorate for Plans
STATUS
(9)
Current
Property Acquisit
Cost
of
SOURCE
Microwave
Home
075690500024S
Acquisitio
/or
Nr
ion
Repair
(Loan,
n Cost
Deprec
DVD
Player
w/
speaker
Date
(If
Any)
Organic,
Date: November 20, 2009
iated Donation) (Svc,
Samsung B9801RPS2007253
Uns)
(4)
Value
(2)
(3)(Home Theatre)
(5)
(6)
(8)
VCD/DVD Player
Sony

Name of Accountable Officer: Ms Mary P Maranan

Type
Make
Serial Nr
Qty Value Qty
Value
Qty Value Qty Value Users Name REMARKS
Multi-Media
Projector
Toshiba

2009

Coffe Maker
Krups
240-006
8,900.00
Organic Svc

1 8,900.00

Conf Rm

Multi-Media
Projector
Toshiba
99593934
Designation: SAO, HSS
American
2008

Organic Svc
Microwave
Home 075690500024S 240-006
4,500.00

Conf Rm

Radio/Cassette
Reorder
4,500.00

DVD Player w/
B9801RPS200725
speaker (Home
Samsung
2009 Radio/Cassette
35,000.0

Donatio
Recorder
Sony

3
Theatre)
240-008
0
n
Svc

1 35,000.00

Conf Rm

Radio/Cassette
Recorder
Sony

2003

Organic Svc
VCD/DVD Player
Sony
240-008
7,500.00

1 7,500.00

TDPL

Refrigerator
National

Multi-Media
240-016
80,000.0
Donatio
Panasonic
Projector
Toshiba

2004 0

n
Svc

1 80,000.00

Supply Rm
Refrigerator
5.0
cubic ft

Multi-Media
240-016
75,000.0
Donatio
Projector
10693YAQ101117A
Toshiba 99593934
2009 Television
0

n
Svc
Samsung
1 75,000.00

Supply Rm
Radio/Cassette
Television
Samsung
10693YAQ100828Y

Reorder

240-019 2009 2,200.00

Organic Svc

1 2,200.00

Supply Rm
Radio/Cassette
Donatio
Television
Samsung AZ8E3DGS500233K
Sony
Recorder

240-019 2009 7,500.00

n
Svc

1 7,500.00

NUP Nadres
Television

Radio/Cassette
Donatio
Sony
Recorder

240-019 2009 6,800.00

n
Svc
1 6,800.00

NUP Postor
Wall Clock


National
Organic Svc
Refrigerator

240-020 2002 Wall

9,000.00

1 9,000.00

Admin

Clock

Panasoni
c 5.0
Organic Svc
Sub-total
2. The inventory should be made at least once a year as of December 31, and a gain or loss should be made quarterly whenever there is a change

Agency: PHILIPPINE NATIONAL POLICE

3. This report shall be signed by the following on the last page or on another page if there is no sufficient space on the last page

the team members who conducted the inventory.

the witness to the inventory taking.
the representative of the office or department concerned.

They shall initial all the pages of the inventory report.

Refrigerator
Television
Television
Television

cubic ft

240-020

10693YAQ101117
Samsung A
240-021
10693YAQ100828
Samsung Y
240-021
AZ8E3DGS500233
Samsung K
240-021

2009 8,850.00
2009
2009

2009

25,000.0
0
26,000.0
0
26,000.0
0

Donatio
n

Svc

Donatio
n

Svc

Donatio
n

Svc

8,850.00

ODPL

25,000.00

EDPL

26,000.00

DDPL

26,000.00

Conf Rm

GENERAL GUIDELINES

Inspection Proper
Courtesy Call to Unit Director accompanied by the
Chief of Logistics Divison
Hard Copy of Inventory Report and final itinerary will
be prepared by the unit to be inspected
Inspection Team shall be accompanied by the unit
Inspection Team
Only two (2) members of the Inspection Team will
conduct showdown/physical inspection of firearms
Other members of the Inspection Team will check
other PNP properties and equipment of the assigned
unit
At the end of the day, the members of the Inspection
Team will meet for consolidation of reports

Post - Inspection
After Inspection Reports are immediately required from
each team
Each unit must consolidate the final Inventory Report with
a Certification that the report have been reconciled with
the property records five (5) days after the inspection
Units shall then submit the final Inventory Report to COA
and NAPOLCOM to serve as their Annual Report following
the prescribed format
A copy of the final Inventory Report shall be forwarded to
ODL, Attn: LPPD for consolidation
LPPD will consolidate the After Inspection Report of each
teams to be forwarded to DL for Chief, PNPs information

Attire
GOA Type A for uniformed
personnel during the entrance & Exit
briefing
Casual/ Field Attire (Maong & Polo
Shirt) with ID during the inspection
proper

DOs
Provide regular update on your activity with
your Team Leader
Stick to your itinerary except when advised/
approved by your Team Leader
In case of doubt, consult your Team Leader
Maintain directory/ contact information of
your Team Members and logistics personnel
Follow security advice of host unit
Be courteous and polite when dealing with
our counterparts.

DONTs
Avoid unnecessary remarks like comparing
reports with other units. Note down your
observations and explain politely the
correct report or format.
Do not engage in arguments or debate with
your host units counterparts especially on
trivial matters
Do not veer away from your itinerary as
your Team Leader will monitor your
progress from time to time.

Teams and Unit Assignment

Group
Group
Group
Group
Group
Group
Group

1
2
3
4
5
6
7

PSPG
CLG
HSS
CIDG
CSG
HS
HPG

Coordination
Initial coordination was conducted by the
LMC Secretariat thru TDL Memo
addressed to the units to be inspected.
Included in the memo are the following
guidelines to be observed by the units to
be inspected:
The RSPNCO and SAO must be present to
assist the inspecting team during the
scheduled date of inspection

Coordination
All Plant, Property and Equipment (PPEs) should be
prepared for inspection. In case of firearms, kindly direct
all personnel with issued firearms to report during
inspection.
An exit briefing with the Command Group and key
officers shall be delivered by the inspecting team at the
end of the exercise.
All findings submitted by the students shall be taken as
an applied research. This shall be subject for evaluation
of the Directorate for Logistics and reference for future
actions.

Submission of Requirements
Submit your hard and soft copies of your Exit
Briefing presentation to the LMC staff after the
activity. Your grades for this exercise should
be based on the contents of your exit briefing.
After the activity, copies of the Inventory
Reports shall also be returned to the LMC
Secretariat.
Target Date of Submission: October 8, 2014

Contents of Exit Briefing

Sample exit briefing presentation is
available with the secretariat for your
guide.

End of Presentation