Professional Documents
Culture Documents
Course Objectives:
Upon completion of the course, the participants
should be able to:
Have a working knowledge on appraisal;
State the different approaches and aspects in
the appraisal of property;
Explain the applicable provisions of law rules
and regulations on appraisal and disposal;
Enumerate the procedures on appraisal and
disposal, and
Identify the documents to support appraisal
and disposal activity.
L ISTEN
E NRICH
A SK
R ESPOND
N EVER SLEEP
DISPOSAL OF
GOVERNMENT
PROPERTY
ENGR. WILMA A. DELORIA
Sr. TAS COA 9
Lecturer
Acquisition
Utilization
Disposition
DISPOSAL /
DISPOSITION
- the end of the
life cycle of a
government
property
Destruction or Sale of
Unserviceable Property
has become unserviceable for
any cause
is no longer needed
Sec. 79 of PD 1445
GAAM 502
3.4.1
The
negotiated
sale
of
unserviceable property
and other assets shall
no longer require the
prior approval of this
Commission.
Disposal Objectives
to avoid continuing carrying/inventory
costs
to prevent further deterioration
thereby obtaining the fair return in
case of sale
to relieve accountable officers of
unnecessary accountability
to make available space for the agency
Authority and
Divestment or
Responsibility for
Disposal
Creation of Disposal
Committees and
Secretariat (EO 309)
For National and
Corporate Agencies
MODES OF DISPOSAL
Public Bidding Sealed Public Bidding
Public Auction by Viva Voce
Negotiated Sale
Transfer
Barter
Donation
Condemnation/Destruction
date of auction
opportunity to inspect the property
confidentiality of sealed proposals
bond of 10% and other pre-qualification
requirements
fair evaluation of tenders and proper
notification of award
There is no offeror
There is only one offeror
If all the offers/tenders are not complying or
unacceptable
Complying bidders failed to meet the minimum bid
price/floor price
In case of failure of the second bidding, the Disposal Committee
may dispose of the property through negotiation.
auction.
The negotiation may be
conducted singly provided that
government gets the best
price.
A record of proceedings must
be maintained.
The negotiated price shall not
be lower than the highest
offer submitted at the failed
public auction or the floor
price whichever is higher.
F L O W C H AR T
Property Officer
1. Prepares the
detailed list of
unserviceable
property, I & I
Report, and WMR.
If property is eqpt.,
attached the Eqpt.
Ledger Card.
OF
AGENCY OFFICIALS
D I S PO S AL
OF
Reviews/Evaluates
the documents
Data/
Documents
Complete
Y
E
S
NO
Approves the
Disposal Program
Conducts the
bidding
Evaluates
the bids
Failed
Bidding
NO
Forwards the
documents to
TSO/Technical
Staff for appropriate action
YES
NO
Appraisal Rep. 3
Eqpt. Checklist 2
I & I Report 3
Pictures 2
Negotiates
the sale
Post Audit
1. Reviews attached
Document s
2. Conducts Insp. &
Appraisal
3. Prepares
Appraisal Review
Report
Indorses the
Information /
notification
- Accumulated Depreciation
LEEZS/051304Th
COA
Auditor
Supplies/Attaches
the additional
data/documents
PROPERTY
2. Takes pictures of
the subject property.
Data/
Documents
THE
Approves
the award
COA Appraisal
Review Report 1-2
Appraisal Rep 3
Eqpt. Checklist 2
I & I Report 3
Pictures 2
Matrix of Differences
ACQUISITION DISPOSITION
Need
Not needed
PPMP/APP
IIR/WMRDispo Plan
BAC/TWG
Disposal Com./BAC
ABC ceiling
Appraised V floor
Lowest CR Bid/HRRB
Highest Offer
Single CR Bid
At least 2 bidders
Modes (Procurement)
PB, LSB, Negotiated
Proc., Direct C,
Shopping, Repeat O
Modes: Public
Auction, Negotiated
Sale, Transfer, Barter,
Donation, Condemnation
Annex A
INVENTORY
Date
Acquired
Particulars
Property No.
Quantity
Unit Cost
INSPECTION
Total Cost
Accumulated
Depreciation
Net Book
Value
Remarks
Appraised
Value
Disposition
VERIFIED BY:
Date
Date
Remarks
Date
Date
APPROVED BY:
Authorized Official
Date
page 1/2
INSTRUCTIONS
A. This report shall be accomplished as follows:
As of - period covered by the report
Letter Head and logo of the agency
Fund - fund name/code
INVENTORY:
a. Date Acquired - date of acquisition
b. Particulars - a brief description of the Property, Plant and Equipment
(PPE)
c. Property No. - assigned property number by the Property Custodian
d. Quantity - quantity of PPE
e. Unit Cost - unit cost of the PPE
f. Total Cost - quantity multiplied by the unit cost of the PPE
g. Accumulated Depreciation - total amount of depreciation charged to the
PPE
h. Net Book Value - the difference between the total cost of the PPE less
the accumulated depreciation
i. Remarks - brief information on the condition of the property
j. Certified Correct by/Date - name and signature of the Property Officer/
Custodian who prepared the report/date of the report
k. Verified by/Date - name and signature of the Head of the Accounting Unit
who verified the propriety of the Unit Cost, Total Cost, Accumulated
depreciation and Net Book Value/date when verified
5. INSPECTION:
a. Appraised Value - appraised value of the PPE
b. Disposition - different modes of disposing the PPE such as sale, donation
destruction, etc.
c. Remarks - additional information on the condition of the property
inspected
d. Inspected by/Date - name and signature of the inspector and the date of
inspection
e. Witnessed by/Date - name and signature of the witness/date when
witnessed
B.
1.
2.
3.
4.
C.
D.
E.
F.
page 2/2
The End