Laws and Legislations Laws and Legislations vis-à-vis vis-à-vis Accountability ofAccountability ofGovernment LibrariansGovernment Librarians

By:By:

Prof. Antonio M. SantosProf. Antonio M. Santos

Laws on Property Laws on Property AccountabilityAccountability

A.A.Constitutional ProvisionsConstitutional Provisions

B.B.LegislationsLegislations

C.C.COA IssuancesCOA Issuances

A. ConstitutionA. Constitution

Constitution (1935) Constitution (1935) Art. X General Auditing Office, secs. 1-4Art. X General Auditing Office, secs. 1-4

Constitution (1973)Constitution (1973) Art. II-D The Commission on Audit, secs. 1-4Art. II-D The Commission on Audit, secs. 1-4

Constitution (1987) Constitution (1987) Art. IX-D The Commission on Audit, secs. 1-4Art. IX-D The Commission on Audit, secs. 1-4

B. LegislationsB. Legislations

Act No. 2711 (1917)Act No. 2711 (1917) Administrative Code of the Philippines which Administrative Code of the Philippines which

were amended subsequentlywere amended subsequently

Pres. Decree No. 1445 (1978)Pres. Decree No. 1445 (1978) Government Auditing Code Government Auditing Code

Exec. Order No. 292 (1987) Exec. Order No. 292 (1987) Revised Administrative CodeRevised Administrative Code

C. COA IssuancesC. COA IssuancesCOA Circular on National Accounting and COA Circular on National Accounting and Auditing Manual (NAAM)Auditing Manual (NAAM)

COA Circular No. 91-368COA Circular No. 91-368 Government Accounting and Auditing Manual Government Accounting and Auditing Manual

(GAAM) (GAAM) o Vol. 1 - Government Auditing Rules and Vol. 1 - Government Auditing Rules and RegulationsRegulationso Vol. 2 - Government Accounting (Chart of Accounts & E-Vol. 2 - Government Accounting (Chart of Accounts & E-

NGAS)NGAS)o Vol. 3 - Government Auditing Standards : Vol. 3 - Government Auditing Standards : Principles Principles

and Internal Control Systemand Internal Control System

COA Circular No. 77-42BCOA Circular No. 77-42B

C. COA IssuancesC. COA IssuancesCOA Circular No. 83-200BCOA Circular No. 83-200B

COA Circular No. 84-200ACOA Circular No. 84-200A

COA Circular No. 86-200B COA Circular No. 86-200B

COA Circular No. 94-012COA Circular No. 94-012

COA Circular No. 92-391COA Circular No. 92-391 Clearance requirement before transfer/resignationClearance requirement before transfer/resignation

COA Memorandum No. 92-251 COA Memorandum No. 92-251 Documentation of Relief from Property AccountabilityDocumentation of Relief from Property Accountability

COA Circular 2003-007COA Circular 2003-007 Estimated useful life of books = 5 yearsEstimated useful life of books = 5 years

COA Circular No. 94-012COA Circular No. 94-012

Directed to…including Governors, Directed to…including Governors, City and Municipal mayors, Chief City and Municipal mayors, Chief Librarians, etc.Librarians, etc.Subject of the CircularSubject of the Circular

Purchase and AcquisitionPurchase and AcquisitionAccountabilityAccountabilityInsuranceInsuranceRetirement and SaleRetirement and SaleLossesLosses

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

Purchase and Acquisition of BooksPurchase and Acquisition of BooksMore than P 10,000 per copy / unit More than P 10,000 per copy / unit chargeable against Capital chargeable against Capital Allotment – Account on Furniture, Allotment – Account on Furniture, Fixtures Equipment and Books Fixtures Equipment and Books outlayoutlayP 10,000 or less per copy / unit P 10,000 or less per copy / unit chargeable against MOOE – chargeable against MOOE – Account on Library Books and Account on Library Books and Materials. Considered as semi-Materials. Considered as semi-expendable and Memorandum expendable and Memorandum Receipt is required for purposes of Receipt is required for purposes of controlcontrol

AccountabilityAccountability

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

InventoryInventory

Annual / every year to be conducted Annual / every year to be conducted not later than June 30not later than June 30To be made on the prescribed formTo be made on the prescribed formTo be completed To be completed withinwithin sixty (60) sixty (60) days from the date of the inventorydays from the date of the inventoryUpon completion, inventory report Upon completion, inventory report shall be submitted to the Auditor shall be submitted to the Auditor thru the Agency Headthru the Agency HeadChief Librarian, to determine, from Chief Librarian, to determine, from time to time library books which time to time library books which appreciate in value appreciate in value

InventoryInventory

If there are losses, notice of loss is If there are losses, notice of loss is filedfiledPetition for relief from accountability is Petition for relief from accountability is likewise filed by the accountable likewise filed by the accountable officer with the Auditor concerned or officer with the Auditor concerned or the Commission as the case maybethe Commission as the case maybeIf petition is granted, the accountable If petition is granted, the accountable officer is cleared; If petition is officer is cleared; If petition is disapproved or denied, then the disapproved or denied, then the accountable officer pays before they accountable officer pays before they can be cleared in case of transfer or can be cleared in case of transfer or retirement (COA Circular No. 92-391)retirement (COA Circular No. 92-391)

Per COA Memorandum 92-751, Per COA Memorandum 92-751, applications for relief from property applications for relief from property accountability shall be accountability shall be accompanied by some accompanied by some requirements / submissions, requirements / submissions, absence of which will bar the grant absence of which will bar the grant of reliefof relief1.1.Notice of loss to be reported Notice of loss to be reported

within 30 days from occurrencewithin 30 days from occurrence2.2.Copy of the investigation, Copy of the investigation,

inventory and inspection report inventory and inspection report of of the proper COA Personnel on the proper COA Personnel on the facts surrounding the lossthe facts surrounding the loss

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

4.4. Recommendation of the Agency Head Recommendation of the Agency Head on the request. on the request.

5.5. Recommendation of the COA AuditorRecommendation of the COA Auditor6.6. Amount / value of losses subject of the Amount / value of losses subject of the

requestrequest7.7. Memorandum Receipts or Accession Memorandum Receipts or Accession

ListsLists8.8. Determination of COA Auditor on Determination of COA Auditor on

absence of fault and negligence of the absence of fault and negligence of the accountable officeraccountable officer

InsuranceInsurance

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

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

3.3. Insurance with GSIS General Insurance with GSIS General Insurance FundInsurance Fund

Retirement and SaleRetirement and Sale

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

2.2. Must be made in a prescribed form.Must be made in a prescribed form.3.3. Must be recommended by the Chief Must be recommended by the Chief

Librarian and the Agency Head and Librarian and the Agency Head and approved by the Department Head.approved by the Department Head.

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

5.5. Except whose which have been retired Except whose which have been retired (can be sold)(can be sold)

Causes of LossesCauses of Losses

1.1. Losses caused by natural calamitiesLosses caused by natural calamities

InsuranceInsurance

2.2. Losses caused by theft, robbery, hold-upLosses caused by theft, robbery, hold-up

InsuranceInsurance

3.3. Losses incurred by users and paid for / Losses incurred by users and paid for / replaced by themreplaced by them

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

Relief / Non-relief (Librarians)Relief / Non-relief (Librarians)

Note: Note: Materials out with users and evidenced Materials out with users and evidenced

by book cards, etc. are not lossesby book cards, etc. are not losses

QuestionQuestion

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