Laws and Legislations vis-à-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 Art. X General Auditing Office, secs. 1-4 Constitution (1973) Art. II-D The Commission on Audit, secs. 1-4 Art. II-D The Commission on Audit, secs. 1-4 Constitution (1987) Art. IX-D The Commission on Audit, secs. 1-4 Art. IX-D The Commission on Audit, secs. 1-4

B. Legislations Act No (1917) Administrative Code of the Philippines which were amended subsequently Administrative Code of the Philippines which were amended subsequently Pres. Decree No (1978) Government Auditing Code Government Auditing Code Exec. Order No. 292 (1987) Revised Administrative Code Revised Administrative Code

C. COA Issuances COA Circular on National Accounting and Auditing Manual (NAAM) COA Circular No Government Accounting and Auditing Manual (GAAM) Government Accounting and Auditing Manual (GAAM) oVol. 1 - Government Auditing Rules and Regulations oVol. 2 - Government Accounting (Chart of Accounts & E- NGAS) oVol. 3 - Government Auditing Standards : Principles and Internal Control System COA Circular No B

C. COA Issuances COA Circular No B COA Circular No A COA Circular No B COA Circular No COA Circular No Clearance requirement before transfer/resignation Clearance requirement before transfer/resignation COA Memorandum No Documentation of Relief from Property Accountability Documentation of Relief from Property Accountability COA Circular Estimated useful life of books = 5 years Estimated useful life of books = 5 years

COA Circular No Directed to…including Governors, City and Municipal mayors, Chief Librarians, etc. Subject of the Circular Purchase and Acquisition AccountabilityInsurance 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 audio- visual 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 semi- expendable 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 )

Per COA Memorandum , 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?