Laws and legislations vis-à-vis accountability of government librarians.ppt

7/25/2019 Laws and legislations vis--vis accountability of government librarians.ppt

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Laws and LegislationsLaws and Legislations

vis--visvis--vis Accountability ofAccountability of

Government LibrariansGovernment Librarians

By:By:

Prof. Antonio M. SantosProf. Antonio M. Santos


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Laws on PropertyLaws on Property

AccountabilityAccountability

A.A.Constitutional ProvisionsConstitutional Provisions

B.B.LegislationsLegislations

C.C.COA IssuancesCOA Issuances


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A. ConstitutionA. Constitution

Constitution (193!Constitution (193! Art. " #eneral Au$iting Office% secs. 1&'Art. " #eneral Au$iting Office% secs. 1&'

Constitution (193!Constitution (193! Art. II&) *+e Co,,ission on Au$it% secs. 1&'Art. II&) *+e Co,,ission on Au$it% secs. 1&'

Constitution (19-!Constitution (19-! Art. I"&) *+e Co,,ission on Au$it% secs. 1&'Art. I"&) *+e Co,,ission on Au$it% secs. 1&'


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B. LegislationsB. Legislations

Act o. /11 (191!Act o. /11 (191! A$,inistrative Co$e of t+e P+ili00ines +ic+A$,inistrative Co$e of t+e P+ili00ines +ic+

ere a,en$e$ su2seuentlyere a,en$e$ su2seuently

Pres. )ecree o. 1'' (19-!Pres. )ecree o. 1'' (19-! #overn,ent Au$iting Co$e#overn,ent Au$iting Co$e

45ec. Or$er o. /9/ (19-!45ec. Or$er o. /9/ (19-! 6evise$ A$,inistrative Co$e6evise$ A$,inistrative Co$e


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C. COA IssuancesC. COA Issuances

COA Circular on ational Accounting an$COA Circular on ational Accounting an$Au$iting Manual (AAM!Au$iting Manual (AAM!

COA Circular o. 91&37-COA Circular o. 91&37- #overn,ent Accounting an$ Au$iting Manual#overn,ent Accounting an$ Au$iting Manual

(#AAM!(#AAM!

o 8ol. 1 & #overn,ent Au$iting 6ules an$8ol. 1 & #overn,ent Au$iting 6ules an$ 6egulations6egulations

o 8ol. / & #overn,ent Accounting (C+art of Accounts 4&8ol. / & #overn,ent Accounting (C+art of Accounts 4&

#AS!#AS!o 8ol. 3 & #overn,ent Au$iting Stan$ar$s :8ol. 3 & #overn,ent Au$iting Stan$ar$s : Princi0les an$Princi0les an$

Internal Control Syste,Internal Control Syste,

COA Circular o. &'/BCOA Circular o. &'/B


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C. COA IssuancesC. COA Issuances

COA Circular o. -3&/BCOA Circular o. -3&/B

COA Circular o. -'&/ACOA Circular o. -'&/A

COA Circular o. -7&/BCOA Circular o. -7&/B

COA Circular o. 9'&1/COA Circular o. 9'&1/COA Circular o. 9/&391COA Circular o. 9/&391

Clearance reuire,ent 2efore transfer;resignationClearance reuire,ent 2efore transfer;resignation

COA Me,oran$u, o. 9/&/1COA Me,oran$u, o. 9/&/1 )ocu,entation of 6elief fro, Pro0erty Accounta2ility)ocu,entation of 6elief fro, Pro0erty Accounta2ility

COA Circular /3&COA Circular /3& 4sti,ate$ useful life of 2oo


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COA Circular No. !"#$%COA Circular No. !"#$%

)irecte$ to>inclu$ing #overnors%)irecte$ to>inclu$ing #overnors%City an$ Munici0al ,ayors% C+iefCity an$ Munici0al ,ayors% C+iefLi2rarians% etc.Li2rarians% etc.

Su2?ect of t+e CircularSu2?ect of t+e CircularPurc+ase an$ AcuisitionPurc+ase an$ Acuisition

Accounta2ilityAccounta2ility

InsuranceInsurance

6etire,ent an$ Sale6etire,ent an$ Sale

LossesLosses


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@@Li2rary Boo


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Purc&ase and Ac'uisition of Boo(sPurc&ase and Ac'uisition of Boo(s

More t+an P 1% 0er co0y ; unitMore t+an P 1% 0er co0y ; unitc+argea2le against Ca0ital Allot,entc+argea2le against Ca0ital Allot,ent

Account on urniture% i5tures Account on urniture% i5tures

4ui0,ent an$ Boo


10/18

AccountabilityAccountability

Li2rary Boo


11/18

InventoryInventory

Annual ; every year to 2e con$ucte$Annual ; every year to 2e con$ucte$not later t+an Eune 3not later t+an Eune 3

*o 2e ,a$e on t+e 0rescri2e$ for,*o 2e ,a$e on t+e 0rescri2e$ for,

*o 2e co,0lete$*o 2e co,0lete$ it+init+insi5ty (7!si5ty (7!$ays fro, t+e $ate of t+e inventory$ays fro, t+e $ate of t+e inventory

F0on co,0letion% inventory re0ortF0on co,0letion% inventory re0ort

s+all 2e su2,itte$ to t+e Au$itor t+rus+all 2e su2,itte$ to t+e Au$itor t+rut+e Agency Dea$t+e Agency Dea$

C+ief Li2rarian% to $eter,ine% fro,C+ief Li2rarian% to $eter,ine% fro,ti,e to ti,e li2rary 2oo


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InventoryInventory

If t+ere are losses% notice of loss isIf t+ere are losses% notice of loss isfile$file$

Petition for relief fro, accounta2ility isPetition for relief fro, accounta2ility is

li


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Per COA Me,oran$u, 9/&1%Per COA Me,oran$u, 9/&1%a00lications for relief fro, 0ro0ertya00lications for relief fro, 0ro0erty

accounta2ility s+all 2e acco,0anie$accounta2ility s+all 2e acco,0anie$2y so,e reuire,ents ;2y so,e reuire,ents ;su2,issions% a2sence of +ic+ illsu2,issions% a2sence of +ic+ ill

2ar t+e grant of relief2ar t+e grant of relief1.1.otice of loss to 2e re0orte$otice of loss to 2e re0orte$it+in 3 $ays fro, occurrenceit+in 3 $ays fro, occurrence

/./.Co0y of t+e investigation%Co0y of t+e investigation%inventory an$ ins0ection re0ortinventory an$ ins0ection re0ort ofoft+e 0ro0er COA Personnel ont+e 0ro0er COA Personnel on t+et+efacts surroun$ing t+e lossfacts surroun$ing t+e loss


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3.3.Affi$avit of accounta2le officer on t+eAffi$avit of accounta2le officer on t+efacts of loss su00orte$ 2y affi$avits offacts of loss su00orte$ 2y affi$avits of

to (/! $isintereste$ 0ersons on t+eto (/! $isintereste$ 0ersons on t+efacts of t+e loss.facts of t+e loss.

'.'. 6eco,,en$ation of t+e Agency Dea$6eco,,en$ation of t+e Agency Dea$on t+e reuest.on t+e reuest.

.. 6eco,,en$ation of t+e COA Au$itor6eco,,en$ation of t+e COA Au$itor7.7.A,ount ; value of losses su2?ect of t+eA,ount ; value of losses su2?ect of t+e

reuestreuest

.. Me,oran$u, 6ecei0ts or AccessionMe,oran$u, 6ecei0ts or AccessionListsLists

-.-. )eter,ination of COA Au$itor on)eter,ination of COA Au$itor ona2sence of fault an$ negligence of t+ea2sence of fault an$ negligence of t+e

accounta2le officeraccounta2le officer


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InsuranceInsurance

1.1. Dea$ of Agencies +ere li2raries areDea$ of Agencies +ere li2raries areesta2lis+e$ s+oul$ 0rovi$e in t+eiresta2lis+e$ s+oul$ 0rovi$e in t+eirannual 2u$get insurance 0re,iu,s.annual 2u$get insurance 0re,iu,s.

/./. *+ese 0re,iu,s are for losses cause$*+ese 0re,iu,s are for losses cause$2y : t+eft% ro22ery ; +ol$&u0%2y : t+eft% ro22ery ; +ol$&u0% forceforcemajeuremajeure(eart+ua


16/18

)etirement and *ale)etirement and *ale

1.1. Hee$ing out o2solete% revise$%Hee$ing out o2solete% revise$%$a,age$ (cause$ 2y fortuitous$a,age$ (cause$ 2y fortuitousevents!% no longer nee$e$.events!% no longer nee$e$.

/./. Must 2e ,a$e in a 0rescri2e$ for,.Must 2e ,a$e in a 0rescri2e$ for,.3.3. Must 2e reco,,en$e$ 2y t+e C+iefMust 2e reco,,en$e$ 2y t+e C+ief

Li2rarian an$ t+e Agency Dea$ an$Li2rarian an$ t+e Agency Dea$ an$a00rove$ 2y t+e )e0art,ent Dea$.a00rove$ 2y t+e )e0art,ent Dea$.

'.'. o li2rary 2oo


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Causes of LossesCauses of Losses

1.1. Losses cause$ 2y natural cala,itiesLosses cause$ 2y natural cala,ities

InsuranceInsurance

/./. Losses cause$ 2y t+eft% ro22ery% +ol$&u0Losses cause$ 2y t+eft% ro22ery% +ol$&u0

InsuranceInsurance

3.3. Losses incurre$ 2y users an$ 0ai$ for ;Losses incurre$ 2y users an$ 0ai$ for ;

re0lace$ 2y t+e,re0lace$ 2y t+e,

'.'. Losses cause$ 2y @negligence of li2rariansLosses cause$ 2y @negligence of li2rarians

((nawala per inventory)nawala per inventory)

6elief ; on&relief (Li2rarians!6elief ; on&relief (Li2rarians!

Note:Note: Materials out it+ users an$ evi$ence$Materials out it+ users an$ evi$ence$

2y 2oo< car$s% etc. are not losses2y 2oo< car$s% etc. are not losses


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+uestion+uestion

H+en $oes t+e 2oo

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