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1 On** 1o sotffiAtmflir dth nrflipit ,Depertment of - The Departrnent of Education (DepEd) issues the enclosed Revrrcd Giurdcurecron thc Propcr !.ndlog aad BooHag-Up of S"t"of foldfog psoJcct of tt " c."t d,regional and schools division oflices, including school buildi-ngs ionstructea uy ttriDepartment of Public Works This policy is issued to ensure the proper recording and bookine_uo ofthe newlvconstructed, repaired/restored school buildings. These gfuidetines inte'nd to clarifirthtroles and r sponsibilities of concerned offices in recordin!

2 And booking-up or *re - All DepEd orders, memoranda, and otler related issuances, rules, regulationsand provisions, which are inconsistent with these guidelines are repeared, rrscinded, ormodified This order shal take errect _irnmediately upon its issuance. NoncoFpliarce tothis policy shall be with For more information, please contact the Ar-h| :!:!:E6til Dlt'lrloa regarding documents to r cord/book_up school buildings. design qld fgpe of works of school buildings, contact Aihtrlttrstlvo slrvlac-E lEcrtlon Fecllltlc Dtnlrioa with email addresses at Immediate dissemination of and strict compliance with this order is dir :Encl.

3 : As statedReference: DepEd Order No. lO4, s. 2011To be indicated in the perpetual Index under the following subjects:POLICYRECORDSSCHOOL BUILDINGORDER, s. 2O2lREVISDD GUIDELII{EA Of, THE PROPER RECORDIITC AITD BOOX SCHOOL BUILDITG PRG'ECTSU ndersecrrtariesAssistant SecretariesBureau and Service DirectorsMinister, Basic, Higher, and Technical Education, BARMMR egional DircctorsSchools Division SuperintendentsAII Others ConcemedBRIOITESS ecretaryM_(X/S}{MA/APA/Mrc,.+O:E lloesln t}le proper R corrltr," and Bookin.)

4 To DepEd Order No. _, s. 2O2lREVISED GTIIDELINES ON THE PROPER OF SCHOOL BUILDING PROJTCTSI. RATIONALEP ursuant to Presidential Decree No. 1445 (Government Auditing Code ofthe Philippines), it is the policy of the State that all resources of thegovernment shall be managed, expended, or utilized in accordance withlaw ald regulations, and safeguarded against loss or wastage throughillegal or improper disposition, with a view to ensuring efficiency, economy,and effectiveness in the operations of this connection, all school buildings constructed that are duly inspectedand accepted should be recorded in the asset registry and books ofaccountof the , DepEd Order No.

5 104, s. 2 Oll lGuidelines on the Proper Recordingand Booking-Up of School Building) was issued to provide policies andguidelines on recording of the assets at different governance levels of theDepartment. However, with the yearly Audit Observation Memorandum(AOM) issued by the Commission on Audit, there were school buildingsconstructed that were not recorded in the books of account and notincluded in the inventory report of the Schools Division , based on the New Government Accounting Manual (GAM), theprocess and procedures including the documentary requirements onrecording/booking-up of a Property, Plant Equipment (PPE) should SCOPE OT THE POLICYThis DepEd Order provides the Centra-l Office (CO)

6 , Regional Offrces (ROs)and the School Division O{Iices (SDOs) the process and procedures inrecording and booking-up of School Buildingconstructed/ repaired/restored by DepEd and other Agencies like theDepartment of Public Works and Highways (DPWH), the National HousingAuthority (NHA) and OF TERMSa. Asset Reglstry - Detailed List of Assetsb. Books of Accounts - Records of Financial TransactionsCertillcat of Completioa (COCI - issued by the Agency to t}teContractor stating that he has successfully completed the scope ofworks contracted to him and complied with all the documentaryrequirements required by the Agencyd.)

7 Journal Entry Voucher (JEV| - Records of Financial ActivityCPage 1of 6 Property CardAsset/ PropertyDetailed information on the Ownership of alf. Property Transfer Report (PTR) - Report used whenever there is aTransfer of Property from one (1) Accountable Oflicer to Another, orfrom one (1) Agency to Another Agencyg. Report on Physical Count of Property, Plant and Equipment(RPCPPE) - used to report the physical count of Property, Plant andEquipment by type such as 1and, land improvements, infrastructure,building and other structures, machinery and equipment,transportation equipment, furniture, fixtures, and books POLICY STATEMENTThis policy provides guidance to of{ices concerned for the purpose oftransparent, ef{icient, and staldard procedures of recording and booking-up of newly constructed, repaired, ald restored school buildings of a general policy.)}}

8 All assets acquired by the Department must berecorded in the books of accounts maintained by the Accounting Divisionand in the Asset Registry of the Asset Management Division (AMD),Administrative Service of the Central Offrce, and the equivalent offrces inRO, SDO arrd this policy, the responsible oflices will see to it that all proceduresand processes will be followed/implemented to avoid future AOM andAudit building procured/ constructed/ repaired/restored using thefunds of the DepEd shall be recorded in the books of account and assetregistry of the Copy ofthe perfected Contract2.

9 Certificate of 100% Completion3. Certificate of Final Acceptance4. Property Transfer Report (PTR)5. Journal Entry Voucher (JEV)e1 Central/ Regional OfEce procured, constructed, repaired ald/orrestored school buildings1. 1 Education Facilities DivisionServices Division (ESSD)(EFD)/Education SupportProvide a certi{ied copy of the contract, Certificate ofCompletion (CoC) and Certificate of Final Acceptanceb. The documents required for recording purposes are as follows:c. The roles and responsibilities ofthe following offices shall be 2 of 6to the Asset Management Division/Asset ManagementSection upon acceptance of the Asset Management Division/Asset Management SectionRecord the accepted School Buildings in the and issue the Property Transfer Report (PTR)}

10 Of the school building to be tralsferred to concernedSDO or to the school with liscal the signed copy of the PTR from the SDO orschool with lisca1 autonomy and drop the subjectschool building in the property copy of the signed PTR to the AccountingDivision/Accounting with the Accounting Division/AccountingUnit on the transferred properLies every 3oth of Juneand 31"1 of December of each Accounting Division/Accounting the accepted School Building in the PropertyLedger receipt of the FrlR from the Asset ManagementDivision/Asset Management Section, prepare theJouma-l Entry Voucher (JEV)