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RELIEF FROM ACCOUNTABILITY
IN CASE OF LOSS OF
GOVERNMENT PROPERTY

Relief from Property Accountability
�� It is the function of the Commission on Audit (COA) to credit
loss of property or act on application for relief of
accountability. Loss of property may be credited when the
loss occurs while the property is in transit or is caused by
fire, theft and other casualty or force majeure.

PROCEDURES FOR RELIEF
FROM ACCOUNTABILITY

The accountable officer shall:
1. Notify immediately the property officer/property custodian
and the auditor about the loss of government property;
2. Submit within thirty (30) days an application for relief
including the following documents;

2.1 Affidavit of Loss executed by the
accountable officer stating the following facts;
? Property loss and its value;
? Actual date in which the absence was first noted;
? Manner of loss
? Efforts put forth to recover the same;
? Provisions made to safeguard the government property; and
? Date when the loss was reported to the auditor and the police authorities

2.2 Joint affidavit of two (2) disinterested
persons attesting to the fact and circumstances
about the loss. In case it is not possible to obtain
the statement of two disinterested individual
and only one is available or none at all, such fact
shall be set forth in the affidavit of the person
requesting relief, giving the reasons thereof;

2.3 The final police report showing the actions
that were undertaken to recover the lost
property including the actions to apprehend the
suspect(s) and the present status of the case;
2.4 Comments and recommendations of the
head of office;
2.5 Comments and recommendations of the
auditor

2.6 Certification from the Police/Fire Chief/
Provincial Governor/ Mayor or other competent
authority when the destruction was wrought by
natural calamity and /or insurgency;
2.7 The Inspection Report on the extent of the
damage on the insured government property;

2.8 The evidence on the immediate issuance of
the notice of loss and accountable forms as
required under COA Circular No. 84-233 dated
August 24, 1984; and
2.9 Copy of the acknowledgement receipt of the
equipment or government property that was lost;

REQUEST OF RELIEF OF
ACCOUNTABILITY
Should be supported with the following documents

1. Letter Request for relief from accountability
2. Police Report and progress/final investigation Report;
3. Affidavit or sworn statement of the proper accountable officer on the
facts and circumstances surrounding the incident, supported by the
Affidavit of two (2) disinterested persons who have personal knowledge
of such fact of loss
4. Comment and or recommendation of the SDS concerned on the
request
5. Exact or accurate amount of book value of the property, subject of the
request for relief
---------

6. Memorandum Receipts covering the subject of the request, if any
7. Information as to whether or not premises of the school are manned by
security guards
8. Submit copy of contract of security/services entered into by and between the
school and the security agency concerned 9if applicable); and
9. Any other documents deemed necessary to prove the incident

REPORT OF LOST, STOLEN, DAMAGED, DESTROYED PROPERTY
(RLSDDP)
INSTRUCTIONS:
A.This Form shall be used by the Accountable Officer to rep0rt or notify the auditor of
COA, the Chief Accountant and all others concerned of the lost, stolen, damaged or
destroyed property.
B. This Form shall be accomplished as follows:
1.Entity Name �C name of the agency/entity
2.Fund Cluster �C the fund cluster name/code in accordance with UACS
3.Department/Office �C place of assignment of the AO
4.Accountable Officer �C name of employee/officer accountable to the lost, stolen,
damaged or destroyed property
5.Designation �C designation title of the AO
6.RLSDDP No. �C number assigned to the report by the Supply and/or Property Custodian
for control purposes
7.RLSDDP Date �C date of the preparation of RLSDDP

8. PAR No. �C control number assigned to the PAR by the supply and/or Property Custodian
9. PAR Date �C date of the preparation of the PAR
10. Police Notified �C information on weather the police authorities were informed of the incident that
occurred. Put a check ��/�� mark on the box for ��Yes�� or ��No��, for ��Yes�� answer, indicate the police station
and the date of notification/blotter (attached Police Report).
11. Status of Property �C put a check ��/�� mark on the box as to the status of the PPE
12. Property No. �C property number assigned to the property that was lost, stolen, damaged or destroyed
13. Description �C brief description or details of the property including serial number, if any
14. Acquisition Cost �C cost of the property lost, stolen, destroyed or damaged
15. Circumstances �C background of the incident such as: time, place and the occurrence that took place
including the witnesses

c. The certification of the Accountable Office shall be as follows:
�� I hereby certify that the items/ and circumstances stated above are true and correct
�� _____________________________________________________
�� Signature over Printed Name of the Accountable Office
�� ____________________
�� Date
�� Government Issued ID: _____________
�� ID issued: ________________________
�� Date Issued: ______________________

D. The Immediate Supervisor of the Accountable Officer shall affix his/her signature
over printed name in the ��Noted by�� portion in the report.
E. The report shall be notarized.
F. It shall be prepared in four (4) copies distributed as follows:
�� Original - Chief Accountant/Head of Accounting Division/Unit (for JEV
Preparation)
�� Copy 2 - COA Auditor (as required by Sec. 71 (3) of P.D. No. 1445)
�� Copy 3 - Supply and/or Property Unit Officer
�� Copy 4 - Accountable Officer for File

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