Repu~c of the PhiliPpinesl

CEJJU P9RII:AUTHORITYCIP c,omplex, Sergtng Osmena Boulevard, North Reclamation Area, Cebu CityE-mail: cpa@cpa.gov~phTelephone: 232-1461 t06

J. 231-6856 to 57

Fax No. : 231-6848Website : www.cpa.gOVrPh

27 June 2013

CPA MEMORANDUM CIRCULAR NO. 04.Series of 2013

TO All Cashiers, Special Collecting Officers, Accountable FormsCustodians and Others Concerned

SUBJECT: ~OSS OF FUNDS AND ACCOUNTABLE FORMS

The following guidelines shall be observed in case of loss of accountable forms and/or lossof governienl funds and application for relief of accountability:

1. A&colntability for official receipts and other accountable forms

T~e Collecting Officer/Cashier or any other duly authorized to possess or havec~sto~y of official receipts and other accountable forms shall be responsible for itss,fek~eping, the proper and authorized use or application thereof and the reportingo~ = use and condition; and shall be liable for loss, damage or deteriorationo casioned by negligence in the keeping and use thereof .

.1. Any loss of accountable form/s in the custody of the accountable officer shallimmediately be reported to the head of the agency with attached Affidavit ofLoss stating the kind, quantity and inclusive serial number of the lostaccountable forms and the place or places where, approximate date or datesof such loss and the circumstances attributable to such loss.

1.2. The accountable officer together with his report shall prepare a circular ornotice of such loss (refer to the attached sample format Annex A) to besigned by the head of the agency for the information and guidance of allconcerned to prevent the possible fraudulent use of such accountable form/soThe notice shall likewise specify the kind, quantity and inclusive serial numberof the lost accountable forms and the place or places where, and approximatedate or dates of such loss.

1.3. The signed Notice of Loss shall be posted in the CPA main office and inconspicuous places of all sub-offices and/or Collection Units. It shall likewisebe published in the newspaper of general circulation for at least 2 days and

the cost of the publication shall be for the account of the concernedaccountable officer.

1.4. Pursuant to COA Audit Circular No. 93-404 dtd. 10/18/93, the following shallbe complied:

a. The accountable officer shall submit to the COA Auditor within thirty (30)days from loss, a report briefly narrating the circumstances thereof. Thereport should include a detailed inventory of the lost documents or records.

b. The management shall conduct an investigation to pinpoint the officialls andemployee/s liable for the loss, and to institute the appropriate action on thebasis thereof.

.6. When such loss has not been recovered after 30 days, the accountable officershall apply for relief of accountability with the Commission on Audit thru theauditor concerned and submit the following and any other additionaldocuments that may be required by the Commission to support theapplication:

a. Copy of the report and/or notice of loss to the COA Auditor.b. Copy of the investigation report narrating the cause(s) of loss of the

documents or records, and pinpointing the officialls and employee/s liabletherefor.

c. Copy of circular or notice of loss signed by the head of the agency andproof that such has been published in the newspaper.

d. Affidavit or sworn statement of the accountable officer on the facts andcircumstances surrounding the loss, supported by the Affidavit of two (2)disinterested persons who have personal knowledge of such fact of loss;

d. Comment and/or recommendation of the agency head on the request;e. Comment and/or recommendation of the COA auditor of the propriety of

the request, together with a full statement of material facts;

In case of loss of blank or unissued checks, treasury warrants and such othernegotiable instruments, the above procedure except for required publication of thenotice of loss in the newspaper shall also be followed. In addition to the notice ofloss, a notice of stoppage of payment shall be made immediately to theauthorized depository bank where such instrument/s was purchased.

2. urility for loss of government funds

Every officer accountable for government funds shall be liable for all lossesresulting from unlawful deposit, use or application thereof and for all lossesattributable to negligence in the keeping of the same (Sec. 105, PO 1445).

The above procedure on the loss of accountable forms/receipts (item 1) shalllikewise be observed for loss of government funds except for the requiredpublication of the notice of loss.

All other documentary requirements on the petition/request for relief fromalcountability are provided in COA Memorandum No. 92-751 dtd. 2/27/1992; COAA dit Circular No. 84-233 dtd. 8/21/1984.

T is memorandum shall take effect immediately.

ENGR. DEN IS R. VILLAMOR, CEO VI ~General Ma ger

Annex ATEMPLATE(USElETIERHEAD)

NOTICE OF LOSS

Date: _. _

TO All Collecting and Disbursing Officers and Others Concerned

SUBJECT: lost of Accountable Form

Notice is hereby given to the public of the loss of ONE (1) set (original, COA, cashier, gate)copies of kind of accountable form with serial number/s on

(date) under the accountability of (accountable officer, designation) despite.the diligent search and effort to recover the said accountable form.

This notice is being given to the public in order that all concerned may guard against thefraudulent use of the same. When found or discovered to be in possession of unauthorizedperson, it is requested that the matter be immediately reported to the Cebu Port Authority,c/o Finance Division, Tel. No. 231-6849/Fax No. 412-9021. Any transaction involving thesaid accountable form shall not be honored and considered illegal.

General Manager

Cc: All Depts. & PMOs