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Annex B-Proposed MC On Virtual Inspection
Annex B-Proposed MC On Virtual Inspection
MEMORANDUM CIRCULAR
NUMBER _______________
1. REFERENCES:
a. COA Circular No. 2022-004 dated May 31, 2022 re: Guidelines on the
Implementation of Section 23 of the General Provisions of Republic Act
No. 11639 also known as the General Appropriations Act (GAA) for Fiscal
Year 2022 relative to the increase in the capitalization threshold from
P15,000.00 to P50,000.00;
b. COA Circular No. 2021-006 dated September 6, 2021 re Guidelines on
the Use of Electronic Documents, Electronic Signatures, and Digital
Signatures in Government Transactions;
c. COA Circular No. 2020-006 dated January 31, 2020 re: Guidelines and
Procedures in the Conduct of Physical Count of Property, Plant and
Equipment (PPE), Recognition of PPE Items Found at Station, and
Disposition for Non-existing/Missing PPE Items for the One-Time
Cleansing of PPE Account balances of Government Agencies;
d. COA Circular No. 2020-001 dated January 8, 2020 re: Prescribing Volume
III-Revised Chart of Accounts (Updated 2019) to replace Volume III-The
Revised Chart of Accounts (Updated 2015) of the Government Accounting
Manual for national Government Agencies; and
e. NHQ-PNP Standard Operating Procedure No. 2010-01 dated January
2010 re: Annual Logistics Inspection and Physical Accounting of PNP
Properties;
2. RATIONALE:
3. SITUATION:
The annual physical inspection and accounting has been an imperative tool in
monitoring the status of the PNP’s PPE and ascertaining the integrity of its report used
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as basis in programming for the additional acquisition activities of the agency.
However, the onset of COVID-19 pandemic put on hold face to face activities and
changed the landscape of service and business operations.
The PNP, being one of the essential service providers of the Government,
needs to ensure continuity of its operations amidst threat to health and safety of the
virus. This includes internal processes that ensure preservation and protection of
valuable PNP properties.
Thus, on May 14, 2020, the PNP has taken steps to take advantage in
utilizing available digital technology and address present challenges in the conduct of
inspection and accounting of PNP properties. The issuance of DL Memo Directive
addressed to all PNP offices for the conduct of virtual inspection of mobility, firepower,
and other equipment was intrepidly initiated to ensure proper accounting of PNP
properties, crucial to the command decision-making and police operations.
Virtual method is cost-efficient, timesaving and more convenient process
compared to the physical inspection method. However, the issues of unstable internet
connectivity in some regions and lack of computer equipment among others, make
this method limited and, to a few, unusable.
4. PURPOSE:
5. DEFINITION OF TERMS:
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d. Hybrid Inspection – the use of the combined physical and virtual inspection
of the PNP properties which is complimentary (combining in such a way
as to enhance or make better);
f. Inspection and accounting Team (IAT) – the group tasked to conduct the
activities identified in the pre, during and post stages of the inspection and
accounting activity;
k. Property, Plant, and Equipment (PPE) – are tangible items that are:
purchased, constructed, developed or otherwise acquired; held for use in
the production or supply goods or services or to produce program outputs;
for rental to others (other than investment property); for administrative
purposes; expected to be used more than one reporting period; and not
intended for resale in the ordinary course of inspection;
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p. Virtual Inspection – is a process that allows an expert to inspect a piece
of equipment or a site remotely through any device with internet
connection and can capture a photo.
6. GUIDELINES:
a. General Guidelines:
1) The conduct of virtual inspection and accounting of property aims to
reconcile the records submitted to DL by the different PNP units, for
inclusion in the PNP Logistics Data Information Management System
(LDIMS);
8) All PNP Units from the NHQ, PROs NSUs and PROs are directed to
conduct annual inventory of all their Unit’s properties, reports of which
shall be submitted to DL. (GAAM)
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10) Personnel entrusted with the custody of PNP property shall be
deemed primarily accountable to said property; and
b. Specific Guidelines
1) RSUs, PPOs and other lower PNP units shall create their own
Inspection and Accounting Teams;
c. Responsibilities:
1) DL
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3) Directors, NSUs
DDL - Supervisor
Director, HSS - Team Leader
DC Representative - Asst Team Leader
LSS Representative - Member
SAO, PNP-Wide/C, SAMD, LSS - Member
COA Representative - Observer
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5) Regional Inspection and Accounting Team
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DC Accounting - Member
COA Representative - Observer
7. PROCEDURES:
a. Procedures:
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b. Prepare documentary requirements such as latest inventory report,
required inventory forms, and virtual platforms and equipment to be
used in the activity;
a. Set-up virtual inspection and accounting platform one (1) hour prior
actual schedule of activity;
8. REPEALING CLAUSE
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9. EFFECTIVITY
This MC shall take effect after fifteen (15) days from filing of a copy thereof at
the UP Law Center in consonance with Section 3, Chapter 2, Book VII of Executive
Order 292, otherwise known as "the Revised Administrative Code of 1987", as
amended.
RODOLFO AZURIN JR
Police Director General
Chief, PNP
Distribution:
All RDs, PROs 1-13, COR, ARMM, NCRPO
All Dirs, NSUs
Copy furnished:
Command Group
D-Staff
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