Laws and legislations vis vis accountability of government librarians
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Laws and Legislations vis-à-vis Accountability of Government Librarians. By: Prof. Antonio M. Santos. Laws on Property Accountability. Constitutional Provisions Legislations COA Issuances. A. Constitution. Constitution (1935) Art. X General Auditing Office, secs. 1-4

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Laws and Legislations vis-à-vis Accountability of Government Librarians

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Laws and legislations vis vis accountability of government librarians

Laws and Legislations vis-à-vis Accountability ofGovernment Librarians

By:

Prof. Antonio M. Santos


Laws on property accountability

Laws on Property Accountability

  • Constitutional Provisions

  • Legislations

  • COA Issuances


A constitution

A. Constitution

  • Constitution (1935)

    • Art. X General Auditing Office, secs. 1-4

  • Constitution (1973)

    • Art. II-D The Commission on Audit, secs. 1-4

  • Constitution (1987)

    • Art. IX-D The Commission on Audit, secs. 1-4


B legislations

B. Legislations

  • Act No. 2711 (1917)

    • Administrative Code of the Philippines which were amended subsequently

  • Pres. Decree No. 1445 (1978)

    • Government Auditing Code

  • Exec. Order No. 292 (1987)

    • Revised Administrative Code


C coa issuances

C. COA Issuances

  • COA Circular on National Accounting and Auditing Manual (NAAM)

  • COA Circular No. 91-368

    • Government Accounting and Auditing Manual (GAAM)

      • Vol. 1 - Government Auditing Rules and Regulations

      • Vol. 2 - Government Accounting (Chart of Accounts & E-NGAS)

      • Vol. 3 - Government Auditing Standards : Principles and Internal Control System

  • COA Circular No. 77-42B


C coa issuances1

C. COA Issuances

  • COA Circular No. 83-200B

  • COA Circular No. 84-200A

  • COA Circular No. 86-200B

  • COA Circular No. 94-012

  • COA Circular No. 92-391

    • Clearance requirement before transfer/resignation

  • COA Memorandum No. 92-251

    • Documentation of Relief from Property Accountability

  • COA Circular 2003-007

    • Estimated useful life of books = 5 years


Coa circular no 94 012

COA Circular No. 94-012

  • Directed to…including Governors, City and Municipal mayors, Chief Librarians, etc.

  • Subject of the Circular

    Purchase and Acquisition

    Accountability

    Insurance

    Retirement and Sale

    Losses


Laws and legislations vis vis accountability of government librarians

“Library Books and Materials” shall include reference books and all other materials relevant to the functions of the agency or institution concerned, comprising the library collection and needed in the intellectual and professional advancement of government personnel and other library users. This account shall include printed and audio-visual material. (Includes donations and the likes)


Purchase and acquisition of books

Purchase and Acquisition of Books

  • More than P 10,000 per copy / unit chargeable against Capital Allotment – Account on Furniture, Fixtures Equipment and Books outlay

  • P 10,000 or less per copy / unit chargeable against MOOE – Account on Library Books and Materials. Considered as semi-expendable and Memorandum Receipt is required for purposes of control


Accountability

Accountability

  • Library Books and Materials forming part of the library collection shall be under the custody of the Head/Chief Librarian who shall be accountable and responsible thereof. However, primary responsibility thereof rests with the Agency Head


Inventory

Inventory

  • Annual / every year to be conducted not later than June 30

  • To be made on the prescribed form

  • To be completed within sixty (60) days from the date of the inventory

  • Upon completion, inventory report shall be submitted to the Auditor thru the Agency Head

  • Chief Librarian, to determine, from time to time library books which appreciate in value


Inventory1

Inventory

  • If there are losses, notice of loss is filed

  • Petition for relief from accountability is likewise filed by the accountable officer with the Auditor concerned or the Commission as the case maybe

  • If petition is granted, the accountable officer is cleared; If petition is disapproved or denied, then the accountable officer pays before they can be cleared in case of transfer or retirement (COA Circular No. 92-391)


Laws and legislations vis vis accountability of government librarians

Per COA Memorandum 92-751, applications for relief from property accountability shall be accompanied by some requirements / submissions, absence of which will bar the grant of relief

  • Notice of loss to be reported within 30 days from occurrence

  • Copy of the investigation, inventory and inspection report of the proper COA Personnel on the facts surrounding the loss


Laws and legislations vis vis accountability of government librarians

  • Affidavit of accountable officer on the facts of loss supported by affidavits of two (2) disinterested persons on the facts of the loss.

  • Recommendation of the Agency Head on the request.

  • Recommendation of the COA Auditor

  • Amount / value of losses subject of the request

  • Memorandum Receipts or Accession Lists

  • Determination of COA Auditor on absence of fault and negligence of the accountable officer


Insurance

Insurance

  • Head of Agencies where libraries are established should provide in their annual budget insurance premiums.

  • These premiums are for losses caused by : theft, robbery / hold-up, force majeure (earthquake, typhoons)

  • Insurance with GSIS General Insurance Fund


Retirement and sale

Retirement and Sale

  • Weeding out obsolete, revised, damaged (caused by fortuitous events), no longer needed.

  • Must be made in a prescribed form.

  • Must be recommended by the Chief Librarian and the Agency Head and approved by the Department Head.

  • No library books shall be sold to users or custodians. (General Rule)

  • Except whose which have been retired (can be sold)


Causes of losses

Causes of Losses

  • Losses caused by natural calamities

    • Insurance

  • Losses caused by theft, robbery, hold-up

    • Insurance

  • Losses incurred by users and paid for / replaced by them

  • Losses caused by “negligence” of librarians (nawala per inventory)

    • Relief / Non-relief (Librarians)

      Note: Materials out with users and evidenced

      by book cards, etc. are not losses


Question

Question

When does the book accountability of the Head of TNL ends and the book accountability of public librarians begin as far as book allocation from TNL is concerned?


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