INSPECTION AND ACCEPTANCE REPORT (IAR) (Appendix 62) – The IAR is a report submitted by the Inspection Officer/Committee and Supply and/or Property Custodian on the inspection and acceptance, respectively, of the purchased supplies/goods/equipment/property.

PURCHASE REQUEST (PR) (Appendix 60) – The PR is a form used by the Supply and/or Property Custodian for purchasing goods/supplies/property if the item/s requested is/are not available on stock.

INVENTORY CUSTODIAN SLIP (ICS) ( Appendix 59) – The ICS is a form used by the Supply and/or Property Custodian to issue tangible items amounting to less than P15,000.00 to end-user to establish accountability over them.

STOCK CARD (SC) (Appendix 58) – The SC is a form used in the Supply and/or Property Division/Unit for each type of supplies to record all receipts and issues made.

It is for this reason that we at GABOTAF took an inventory of the accounting books, registries, reports, and statements needed to be prepared and submitted to COA and DBM to help Supply or Property Officers, Cashiers/Disbursing/Collecting Officer, and Planning Officers check if they are preparing and submitting the required and complete set of reports.īooks, Registries, Records, Forms and Reports required to be prepared and submitted to COA by - SUPPLY AND/OR PROPERTY OFFICERS Have you ever thought if the reports you are preparing on a daily, weekly, monthly, quarterly or yearly basis are the ones required by the Commission on Audit (COA) and/or the Department of Budget and Management (DBM)? Or if they are, are you preparing the complete set of reports? Or did your agency properly assign the reports to personnel required by COA and/or DBM to prepare said reports?Ĭonversely, if you are the State Auditor of the agency, is your auditee agency preparing and submitting the required and complete set of reports?

Coa manual on property custodianship