Laws and Legislations

vis--vis Accountability of
Government Librarians
By:
Prof. Antonio M. Santos

Laws on Property
Accountability
A.Constitutional Provisions
B.Legislations
C.COA Issuances

A. Constitution
Constitution (1935)

Art. X General Auditing Office, secs. 1-4

Constitution (1973)

Art. II-D The Commission on Audit, secs. 1-4

Constitution (1987)

Art. IX-D The Commission on Audit, secs. 1-4

B. Legislations
Act No. 2711 (1917)

Administrative Code of the Philippines which

were amended subsequently

Pres. Decree No. 1445 (1978)

Government Auditing Code

Exec. Order No. 292 (1987)

Revised Administrative Code

C. COA Issuances
COA Circular on National Accounting and
Auditing Manual (NAAM)
COA Circular No. 91-368

Government Accounting and Auditing Manual

(GAAM)
o
o
o

Vol. 1 - Government Auditing Rules and

Regulations
Vol. 2 - Government Accounting (Chart of Accounts & ENGAS)
Vol. 3 - Government Auditing Standards :
Principles and
Internal Control System

COA Circular No. 77-42B

C. COA Issuances
COA Circular No. 83-200B
COA Circular No. 84-200A
COA Circular No. 86-200B
COA Circular No. 94-012
COA Circular No. 92-391

Clearance requirement before transfer/resignation

COA Memorandum No. 92-251

Documentation of Relief from Property Accountability

COA Circular 2003-007

Estimated useful life of books = 5 years

COA Circular No. 94-012

Directed toincluding Governors,
City and Municipal mayors, Chief
Librarians, etc.
Subject of the Circular
Purchase and Acquisition
Accountability
Insurance
Retirement and Sale
Losses

Library Books and Materials shall

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

Purchase and Acquisition of Books

More than P 10,000 per copy / unit
chargeable against Capital Allotment
Account on Furniture, Fixtures
Equipment and Books outlay
P 10,000 or less per copy / unit
chargeable against MOOE
Account on Library Books and
Materials. Considered as semiexpendable and Memorandum
Receipt is required for purposes of
control

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

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

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

Per COA Memorandum 92-751,

applications for relief from property
accountability shall be accompanied
by some requirements /
submissions, absence of which will
bar the grant of relief
1.Notice of loss to be reported
within 30 days from occurrence
2.Copy of the investigation,
inventory and inspection report of
the proper COA Personnel on the
facts surrounding the loss

3. Affidavit of accountable officer on the

facts of loss supported by affidavits of
two (2) disinterested persons on the
facts of the loss.
4. Recommendation of the Agency Head
on the request.
5. Recommendation of the COA Auditor
6. Amount / value of losses subject of the
request
7. Memorandum Receipts or Accession
Lists
8. Determination of COA Auditor on
absence of fault and negligence of the
accountable officer

Insurance
1. Head of Agencies where libraries are
established should provide in their
annual budget insurance premiums.
2. These premiums are for losses caused
by : theft, robbery / hold-up, force
majeure (earthquake, typhoons)
3. Insurance with GSIS General
Insurance Fund

Retirement and Sale

1. Weeding out obsolete, revised,
damaged (caused by fortuitous
events), no longer needed.
2. Must be made in a prescribed form.
3. Must be recommended by the Chief
Librarian and the Agency Head and
approved by the Department Head.
4. No library books shall be sold to users
or custodians. (General Rule)
5. Except whose which have been retired
(can be sold)

Causes of Losses
1. Losses caused by natural calamities
Insurance

2. Losses caused by theft, robbery, hold-up

Insurance

3. Losses incurred by users and paid for /

replaced by them
4. Losses caused by negligence of librarians
(nawala per inventory)
Relief / Non-relief (Librarians)
Note: Materials out with users and evidenced
by book cards, etc. are not losses

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