PART I - DEPOT OPERATIONS-converted As of December 2019

PS-PhilGEPS Depot Operations Manual 2019
PART I: DEPOT OPERATIONS

A. Management and Responsibilities
1. Types of Organizations
a. Regional Depots
Depot operation in the regions are assisted by the DBM Regional Directors and covered by a
Memorandum of Agreement (MOA) between the PS-PhilGEPS Executive Director and the
DBM Regional Directors. PS-PhilGEPS has propriety rights over the depot.
➢ The depot shall be responsible for marketing and selling items that it carries in
inventory. Likewise, the depot may conduct regular monitoring, when necessary, local
market prices of common-use supplies, materials and equipment from at least three (3)
to five (5) local suppliers, and submit a price monitoring report to the Depot Operations
Division (DOD) not later than two (2) weeks after the end of each quarter. However, it is
the PS-PhilGEPS that determines depot prices based on the submitted price monitoring
report and freight.
➢ It is the responsibility of PS-PhilGEPS to transfer stock quantities to the depot in

accordance with the available stocks to supply the requirement of government agencies
in regions, provinces and cities based on the submitted Annual Procurement Plan (APP),
or based on the Stock Transfer Request (STR).
➢ Trainings of depot staff on warehousing, operational procedures, financial reporting and

recording, as well as the client agencies on depot ordering procedures and the Philippine
Government Electronic Procurement System shall be the responsibility of PS-PhilGEPS.
➢ PS-PhilGEPS shall provide the office furniture and equipment as shown in Annex “A” -
Standard Office Furniture and Equipment for use in the depot and establish a working
fund which shall cover the current operating expenses.
➢ The DBM Regional Office shall issue a notice to all agencies within the region to procure
all their common - use office requirements from the depot adopt strategies that will fully
tap the market potential of the region.
b. LGU-Depots
A Local Government Unit (LGU) Depot is a depot established by the PS-PhilGEPS in
partnership with a Local Government. The operation of LGU-depots shall be covered by a
MOA between the PS-PhilGEPS Executive Director and the local executive of the
province/city. They shall jointly operate the LGU-depot. The MOA shall have duration of
three (3) years from the date of signing of the Agreement. Upon the expiration of the
Agreement, all parties shall undertake an objective review of the LGU-depot operations to
determine the continued viability of the facility. All proprietary rights over the goods being
sold in the LGU-depot belong to PS-PhilGEPS.
➢ It is the responsibility of the Province/City to provide the site / lot and building for the
LGU-depot where supplies, materials and equipment shall be stored.
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➢ Likewise, the LGU-depot shall undertake a survey of market prices of common-use

supplies, materials and equipment from at least three (3) to five (5) local suppliers, and
submit a price monitoring report to the Depot Operations Division (DOD) not later than
two (2) weeks after the end of each quarter. However, it is the PS-PhilGEPS that
determines depot prices based on the submitted price monitoring report and freight.
➢ The PS-PhilGEPS, on the other hand, shall provide the stocks through door-to-door
delivery in accordance with the available stocks to supply the requirement of the
Province/City, and national and local agencies in the neighbouring provinces, as
indicated in their APPs or based on the LGUs’ STR. Door - to - door delivery means that
the Forwarder will pick - up the items on PS Staging Area up to the depot's staging area
unless otherwise agreed.
➢ All expenses of the LGU Depot shall be processed in PS-PhilGEPS Manila since an LGU
Depot does not have a separate Working Fund. An LGU Depot is run by the designated
LGU Staff whose rates are the same as with the Regional Depot and reports directly to
PS-PhilGEPS Manila through the DOD.
c. Hubs
A Hub is a central warehouse established by PS-PhilGEPS to cater to the needs of nearby
depots. Its location is determined based on its accessibility within the area and delivery
within twenty four (24) hours to the depots.
➢ It is the role of the Hubs to consolidate STRs from their nearby Depots and prepare
request for Stock Transfer to DOD.
➢ The Hub is operated by personnel hired by PS-PhilGEPS Manila, directly reporting

through DOD. All necessary equipment, utilities, etc. are paid in PS-PhilGEPS Manila. A
Petty Cash Fund is established, administered by the Hub Supervisor, for operating
expenses that are too small that issuing a check is not economical.
➢ Currently, we have Pampanga and Mindanao Hub who caters to the needs of nearby
depots.
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2. Job Descriptions of Depot Complement
a. Regional Depots
Administrative Depot Supervisor (DBM Regional Director)
▪ Lead marketing activities of the Regional and LGU Depots

▪ Assist budget proposals of the depot.
▪ Reviews APP of the Depots.
▪ Reviews the annual sales projection / targets.
Logistics Management Officer IV (Depot Head)
▪ Oversees the day-to-day operations of the depot.

▪ Approves the APP of the Depot, Stock Transfer Requests (STRs), Delivery Receipts
(DRs), financial/operational reports and disbursements for the operating expenses of the
depot including purchase refund.
▪ Supervises the semi-annual Physical Inventory Report of Items for Sale for submission to
PS-PhilGEPS Manila through the DOD.
▪ Approves annual budget of the Regional Depot and its covered LGU Depots.
▪ Approves annual sales projection/targets.
▪ Review and certifies all reports for submission to PS-PhilGEPS Manila and COA.
▪ Performs other functions as may be assigned by the Administrative Depot Supervisor.
Logistics Management Officer III (Assistant Depot Head)
▪ Monitors and maintains safety stock level of the Depot.

▪ Prepares the APP of the Depot.
▪ Consolidates and summarizes APP of clientele-agencies for submission to PS-PhilGEPS
Manila.
▪ Prepares annual sales projection/targets.
▪ Prepares STR and forwards it to the Depot Head for review and approval.
▪ Prepares monthly Report of Stocks Issued and Report of Deliveries.
▪ Prepares Stock Positions Report showing the beginning and ending inventories and total
cost.
▪ Conducts periodic inventory count of Items for Sale by counter checking the data in the
computerized inventory system and bin card.
▪ Administer the depot working fund.
▪ Recommends Annual Budget of the Regional Depot and its covered LGU Depots.
▪ Attends to inquiries/clarification or complaints of client agencies and refer matters to
Depot Head for immediate solution.
▪ Undertakes other functions as may be assigned by the Administrative Depot Supervisor.
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Accountant II1 (Depot Accountant)
▪ Reviews and signs DVs/payrolls including purchase refund.

▪ Review Check Disbursement Report prepared by Depot Cashier before forwarding to PS-
PhilGEPS Manila for replenishment of Working Fund.
▪ Prepare Bank Reconciliation and Statement of Taxes Withheld to support replenishment
of Working Fund.
▪ Supervise the physical count of the Items for Sale.
▪ Coordinate with the Regional Resident COA Auditor in the review of depot transactions.
▪ Maintain the subsidiary ledger of client agencies to monitor agency balances.
▪ Prepare Subsidiary Ledger of Client Agencies.
▪ Prepares the annual budget of the depot.
▪ Reviews and certifies the correctness of all financial reports.
▪ Check submissions of the covered LGU Depots of their Region. (e.g. PS Depot CAR
checks submission from PS LGU Depot Bontoc).
Information System Analyst II (Depot IT Officer)
▪ Administrator of the IT System for Inventory Management.

▪ Acts as focal person for PhilGEPS and maintains the access terminal of PhilGEPS.
▪ Troubleshoots, repairs, maintains, installs and perform testing activities on various
computer, IT equipment and computer network systems.
▪ Attends to inquiries/clarification or complaints of client agencies pertaining to PhilGEPS
and Virtual Store.
▪ Assists in inspection of items delivered to Depot, particularly on IT and computer
equipments.
▪ Endorse IT equipments to ITSD through DOD.
Administrative Officer IV2 (Depot Cashier)
▪ Acts as collecting and disbursing officer of the depot.

▪ Prepare the Cash Receipts Register for submission to Accounting Office. The report lists
all the ORs issued in numerical sequence including cancelled ones. The certified copy of
the CRR together with the required supporting documents, duplicate copies of ORs and
Deposit Slips (DSs) shall be submitted within five (5) days after the end of each month
for review and recording of the transactions in the Cash Receipts Journal.
▪ Receives cash/check from payor representing collection and issues OR to acknowledge
receipt of cash/check.
▪ Deposits daily collections to the depot account of PS-PhilGEPS Manila.
▪ Prepares Disbursement Voucher for the expenses of Regional and LGU depot.
▪ Prepare Check Disbursement Report with complete attachments for replenishment of
Working Fund.
▪ Prepare checks for payment per approved DVs/payroll including refund charged to the
working fund.
▪ Prepares Subsidiary Ledger of Cash Collecting Officers.
▪ Prepares the monthly Cash Receipts Register and Monthly Report of Accountability for
Accountable Forms.
1
Consistent with the Government Accounting Manual for National Government Agencies Volume I
2
Consistent with the Government Accounting Manual for National Government Agencies Volume I
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▪ Maintains the Petty Cash Fund for small amount of expenses in the depot.
▪ Maintain the Working Fund Register to monitor cash balance of Working Fund.
▪ Maintain subsidiary ledger of cash accountability.
Warehouseman IV (Depot Inspector)
▪ Ascertains that all items receive are consistent with the TOS as to quantity, description,
and condition.
▪ Certifies that the items loaded in the Client Agencies’ vehicle are consistent with the
items listed in the Delivery Receipts (DRs).
▪ Ensure freight service delivery are “locked-sealed” upon delivery and reference numbers
are consistent as indicated in the Summary of TOS and inform DOD inconsistencies, if
any.
▪ Conducts inspection of the items, its location and facilities of the warehouse to ensure
good and physical condition of each.
▪ Conducts inspection and evaluation with the End-User Agencies for Non-Common
Supplies and Equipment within the regional jurisdiction.
▪ Prepares Notice of Rejection for NCSE items not acceptable/compliant with Technical
Specification for Submission to PS-PhilGEPS Manila.
Administrative Assistant V (Depot Storekeeper II)
▪ Update/Input the TOS to the Inventory System.

▪ Checks the availability of stocks in the system.
▪ Accepts and evaluates the Agency Procurement Request (APR) as to price validity and
stock availability.
▪ After payment, prepares/issues the DR forwards it to the Depot Head for approval.
▪ Check items in the system that is already in critical level and inform the Assistant Depot
Head for monitoring and inclusion in the STR.
▪ Assists in the semi-annual physical count of inventories of all stocks in the warehouse.
▪ Assists in the conduct of periodic inventory count of Items for sale.
Administrative Assistant III (Depot Storekeeper I)
▪ Checks the quantity of stocks transferred from PS-PhilGEPS Manila against the TOS.
▪ Check items in the warehouse that is already in critical level and inform the Assistant
Depot Head for monitoring and inclusion in the STR.
▪ Checks the expiration dates of any consumable items before acceptance and likewise
checks the stocks with near expiration for return/replacement to PS-PhilGEPS Manila.
▪ Checks the items issued per approved DR and issues the same to client agency
▪ Conducts daily inventory count of items for sale by counter-checking the data in the
computerized inventory system and bin card.
▪ Maintains the bin card for every item on stock.
▪ Assists in the conduct of periodic inventory count of items for sale.
▪ Does messenger works (eg Photocopy, payment of bills, mail).
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Administrative Aide VI (Depot Utility Worker)
▪ Pick items based on approved DR.

▪ Packs items after being reviewed/checked/inspected by the Depot Storekeeper.
▪ Assist in the loading and unloading of stocks.
▪ Assists in checking the quantity of goods per DR and issues the goods to client agencies.
▪ Assists in the semi-annual physical count of inventories of all stocks in the warehouse.
▪ Assists in the conduct of periodic inventory count of Items for sale.
▪ Organizes/maintains in good condition the stocks of the depot.
▪ Maintains the cleanliness and orderliness of the depot and its surroundings.
▪ Reports immediately any discrepancy or defects noted in the packaging of products
received from PS-PhilGEPS Manila.Undertakes other functions as may be assigned by the
Administrative Depot Supervisor.
b. LGU-Depots
Manager/Supervisor
▪ Provides administrative supervision to the LGU Depot

▪ Oversees the day to day operation of the LGU Depot
▪ Certifies correctness of STR, financial/operation reports and reimbursement for the
operating expenses of the LGU Depot
▪ Approves DRs
▪ Prepares Annual Sales Projection
▪ Attends to queries/comments of client agencies and refers matters to Depot Regional
Supervisor for immediate action
Assistant LGU Depot Manager

▪ Assist in the daily operations of the depot and reviews all the documents forwarded to
the LGU Depot Manager for approval.
▪ Approves delivery receipts and petty cash vouchers including refund, in the absence of
Depot Supervisor.
▪ Supervises and reviews the preparation of the annual sales projection.
▪ Certifies the correctness of STRs and approves the same in the absence of the lgu Depot
Manager.
▪ Supervises the semi - annual Inventory of Items for Sale.
▪ Attend to queries / comments of client agencies and refers to PS Manila for immediate
action.
▪ Acts as focal person for PhilGEPS and maintains the access terminal of PhilGEPS
▪ Performs other functions as may be assigned by the Sub - Depot Manager
Cashier
▪ Acts as collecting officer of the LGU Depot.

▪ Accepts payments and issues ORs
▪ Deposits daily collection to the depot account of PS Manila
▪ Prepares the monthly CRR and Monthly Report of Accountability for Accountable Forms
for submission to the PS Regional Depot.
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Supply Officer
▪ Oversees the operation of supply management of the sub - depot

▪ Prepares the APP of the LGU Depot
▪ Prepares STR and forwards it to the Assistant LGU Depot Manager for review and
approval
▪ Accepts and evaluates the Agency Procurement Request (APR) as to price validity and
stock availability
▪ After payment, prepares/issues the DR and forwards it to the Assistant Depot Manager
for review and LGU Depot Manager for approval
▪ Prepares the monthly Report of Deliveries for submission to PS Manila
▪ Prepares monthly Report of Stocks Issued and Deliveries by Item and Stock Positions
Report showing the beginning and ending inventories and total cost
▪ Conducts periodic inventory count of Items for Sale by counter checking the data in the
computerized inventory system and bin card
▪ Attends to inquiries/clarification or complaints of client agencies and refer matters to
depot supervisor for immediate solution
▪ Administrator of the IT System for Inventory Management
▪ Acts as inspector of items purchased by the LGU Depot
▪ Undertakes other functions as may be assigned by the LGU Depot Manager
Storekeeper
▪ Checks the quantity of stocks transferred from PS Manila against the Transfer of Stocks
(TOS)
▪ Update/Input the TOS to the Inventory System
▪ Checks the availability of stocks in the system
▪ Checks items already in critical level for inclusion in the STR
▪ Checks the expiration dates of any consumable items before acceptance and likewise
checks the stocks with near expiration for return/replacement to PS Manila
▪ Checks the items issued per approved DR and issues the same to client agency
▪ Assist in the loading and unloading of stocks
▪ Assist in checking the quantity of goods per DR and issues the goods to client agencies
▪ Prepares Inspection and Acceptance Report (IAR) for direct deliveries, for approval of
the LGU Depot Manager before submission to DOD.
▪ Assist in the semi-annual physical count of inventories of all stocks in the warehouse
▪ Assist in the conduct of periodic inventory count of Items for sale
▪ Undertakes other functions as may be assigned by the LGU Depot manager/supervisor
Utility Worker
▪ Assist in the pick-up of stocks

▪ Assist in the loading and unloading of stocks
▪ Assist in the physical count of inventories done semi-annually
▪ Other functions as may be assigned by the immediate supervisor
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B. GENERAL POLICIES AND GUIDELINES

1. Operational Matters
a. Client Agencies
Client Agencies or Authorized Buyers are National Government Agencies (NGAs) and their
implementing units, Local Government Units (LGUs), Government-Owned and/or Controlled
Corporations (GOCCs), State Universities and Colleges (SUCs), Government Financial
Institutions and Government Employees’ Cooperative/Associations.
b. Hours of Operation
PS Regional and LGU Depots shall operate during prescribed office hours (8:00 a.m. to 5:00
p.m.) from Monday to Friday, and Saturday as the need arises.
No trucks/container vans and unauthorized person shall be allowed to enter the premises
beyond the office hours except when properly identified and acknowledged by the
Administrative Depot Supervisor (if within the DBM Compound) or Depot Head/LGU Manager
(if within the PS Compound). Person/s not properly identified or covered by an authorization
from PS or DBM shall not be allowed entry beyond regular hours.
c. Depot Electronic Catalogue

DOD shall be responsible for updating the PS Regional and LGU Depots’ “Catalogue”
appearing in the PS-PhilGEPS website under their respective tabs.
d. Pricing Policy
Each depot is provided a Price List by the PS-PhilGEPS Manila through the DOD. Prices in the
depots include freight/delivery cost. Depot Price List may be modified only in so far as stock
availability is concerned.
Price adjustment is effected based on the Notice of Price Change that is being issued to a
depot at any given time for items with a price increase/decrease of more than three percent
(3%).
Client agencies shall be informed of any price change(s) by posting in the depot webpage
link found in PS-PhilGEPS Website. Before accepting their APR, the agency is informed of the
price change to avoid under/over payment.
The selling price includes the cost of the goods, the standard mark - up rate (4%) and the
freight charge percentage varying per depot location. The freight charge amount represents
the cost incurred in transporting the goods from PS-PhilGEPS to the concerned depots.
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e. Reportorial Requirements
Regional and LGU Depots are required to prepare reports of their operations, and financial
reports, on a monthly basis (on or before the 5th working day of the following month) and
shall be submitted to the Regional Resident COA Auditors for post-audit and to the PS-
PhilGEPS Manila for recording in the books of accounts.
An advanced copy (stamped/received by COA) of those reports shall be submitted first to

PS-PhilGEPS Manila while anticipating for the post-audited reports from Regional Resident
COA Auditors.
It is the responsibility of the Regional Depot Accountant to check submissions (its

completeness and propriety) of the covered LGU Depots of their Region.
These reports shall include:
➢ Cash Receipts Register (CRR). Summarizes, in numerical order, monthly collections

received and deposited by the accountable officer. The report shall identify the extension
by, 1) NGAs/SUCs; 2) LGUs; and 3) GOCCs/GFIs. (See Form A - Cash Receipts Register).
Collections for the day must be deposited the following working day. The ORs and DRs
must be attached to the report. In the footnote of the report, returned checks, redeposit
of returned checks, and CCA should be included.
➢ Report of Deliveries. Indicates sales for the month and accounts for issued DRs with
details like the name of the client and the amount of goods delivered. There shall be a
separate summary for common use, non-common use, and other items.The report shall
identify the extension by, 1) NGAs/SUCs; 2) LGUs; and 3) GOCCs/GFIs. (See Form B -
Report of Deliveries)
➢ Report of Stocks Issued. These are stocks withdrawn from the depot warehouse and
reported by item, unit, quantity, including the unit selling price and the total amount.
Stocks enumerated in this report should tally with the figures declared in the Report of
Deliveries.(See Form C - Report of Stocks Issued)
➢ Report of Stock Position. Contains a summary of stock movement in a period of one

month. It shall show the beginning balance, the stocks received, stocks issued, and the
ending balance which can be verified against the bin cards. The unit cost per item
multiplied by the ending balance shall be equal to the total cost of inventory at the end
of the month. (See Form D - Report of Stock Position)
➢ Report of Sales Return. This is the report summarizing the returns made by client
agencies indicating the reason for return, date of return, item description, unit, quantity,
selling price and the amount. This is supported by DRs and Counter Receipts. Items
returned shall be reported to DOD for appropriate action. Monthly Back-end of ReDDS
shall also be submitted electronically (thru e-mail).
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➢ Report of Accountability for Accountable Forms (RAAF). This is the report on the
physical count of all accountable forms in Accountable Officer’s custody such as checks,
stamps, LDDAP-ADA, etc.The report shall be accomplished as follows:
1. Entity Name –name of the Depot.
2. Month –month of which the report is made.
3. Accountable Forms –name and number of accountable forms under the
custody of the accountable officer.
4. Beginning Balance – balance of the accountable forms available at the
beginning of the month. Indicate inclusive serial numbers.
5. Receipt – number of units received by the accountable officer during the
month. Indicate inclusive serial numbers.
6. Issued – number of units issued by the accountable officer during the
month. Indicate inclusive serial numbers.
7. Ending Balance – remaining units of the accountable forms still in the
custody of the accountable officers at the end of the month. Indicate
inclusive serial numbers.
8. Certification – the certification of the report shall be signed by the
Accountable Officer.
➢ Subsidiary Ledger for Accountability of Undeposited Collections. This report

shows the cash accountability of the Collecting Officer at the end of each reporting
period.
➢ Subsidiary Ledger of Client Agencies. This report shows the summary of client
agencies’ account balances and its transaction and payment history.
➢ Refer to Part III: J (page 10) of this manual for the process flow for submission of
monthly reports.
f. Selling Policy
As instructed under EO 359 Section 4.b dated 02 June 1989 by Pres. Corazon C. Aquino,
client agencies shall remit in advance to the Procurement Service the funds needed to
service their requirements for supplies, materials and equipment as reflected in said Work
and Financial Plan. There will be no sales on credit to be allowed.
Reservation of items is not allowed and the use of items for sale without a DR is absolutely
prohibited.
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2. Financial Matters
a. Working Fund
A Working Fund shall be established in each Regional Depots to cover current operating
expenses. It shall be treated as cash advance issued to PS-PhilGEPS Regional Depots. This
shall be deposited in a separate bank account and shall be administered by the depot
concerned. The Working Fund for each depot shall be equivalent to two (2) months
requirement of the depot concerned based on the approved budget for the year. All
payments drawn from the fund shall be subjected to replenishment from the PS-PhilGEPS
Manila upon submission of a Report of Disbursements supported with Bank Reconciliation
and Bank Statements.
Petty cash may be drawn from the fund payable to a Cashier/Special Disbursing Officer
(SDO) to cover small amount of expenses that are impractical to be paid in check and
should be paid immediately, including every purchase refund not to exceed one thousand
pesos (PhP1,000.00). All disbursements and supporting documents shall be submitted for
the replenishment of working fund.
A Regional Depot shall disburse out of their Working Fund the current operating expenses
subject to replenishment. These include authorized allowances of designated staff of the
Regional Depot, freight and handling of stocks; water and power bills; communication
expenses; supplies and materials; repair and maintenance of office equipment; travelling
expenses; insurance; fidelity bonds; and bank charges.
Issuance of checks from the fund shall be countersigned by the Cashier (PS-PhilGEPS
Personnel). Fidelity bond coverage must be applied for to the signing authorities.
Purchase of equipment out of the working fund, generally, is not allowed. For extraordinary
cases, a Depot may request approval of such from PS-PhilGEPS. Otherwise, all such
purchases shall be coursed through PS-PhilGEPS Manila.
b. Petty Cash Fund

A petty cash fund is a small amount of money available that a Depot keeps on the premises
to pay for minor expenditures.
An LGU Depot shall disburse out of their Petty Cash Fund the current operating expenses
subject to replenishment. These include authorized allowances of designated staff of the
LGU Depot, freight and handling of stocks; water and power bills; communication expenses;
supplies and materials; repair and maintenance of office equipment; travelling expenses;
insurance; fidelity bonds; and bank charges. Petty Cash Fund may also be drawn from the
fund payable to the LGU Depot Manager to cover petty expenses.
The said petty cash fund shall be administered by the LGU Depot Manager. Issuance of
checks from the fund shall be countersigned by the PS LGU Depot Cashier. Fidelity bond
coverage must be applied for to the signing authorities.
For the operating expenses of an LGU Depot (without Working Fund), all claims shall be
submitted to DOD with the supporting documents then Accounting Division will process the
payment. The corresponding check is then prepared and released to the Depot concerned.
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c. Financial Transaction Recording

All financial transactions in the Regional and LGU Depots shall be consolidated in PS-
PhilGEPS Manila office in conformity with generally accepted accounting principles and in
accordance with pertinent laws and regulations.
d. Budget Preparation
It is understood that the monthly allowable rates of each budget items shall be based on the
existing guidelines approved for the purpose. Excess on the rates indicated therein shall be
subjected to justification of the Depot Head/LGU Manager and approval of the Executive
Director.
Realignment of the same to augment other items within the same expense class would be
allowed, subject to the approval of the Executive Director. In case the approved budget item
is insufficient, augmentation of the same can be requested. Request for budget modification
should be submitted to the Office of the Executive Director thru the Office of the Director of
the Regional Operations Group.
Below is the list of expenses that may be incurred in line with their current operation:
Type of Expense Description / Particulars

May include transportation expense by the Cashier in the deposit
Travelling Expenses
of collections made.
Bank Charges
Includes expenses to pay Job Order Employees. Subject to
General Services
approval of the Executive Director
Three Security Guards per Depot. Salaries are based on the
existing PADPAO rates in the Region. There will be three (3)
Security Services shifts: 6 AM - 2 PM, 2 PM - 10 PM, and 10 PM to 6 AM.
Contract shall be with the Regional / LGU Depot and the Security
Agency
Subject to submission of Project Procurement Management Plan
Office Supplies Expense
(PPMP)
Gasoline, Oil and Use of DBM Vehicle for daily deposit of collections and conduct
Lubricants of dialogue with agencies to promote the services of PS.
Expenses during marketing activities of the Regional and LGU
depots. For LGU depots, it shall be actual activity conducted to
Advertising Expenses
include, but not limited to, expenses of the Depot Manager (e.g.
transportation, meals and lodging) assisting in the said activity.
Shall cover the following:
1. Accountability of the Cash Collecting Officer for the
collections. The amount for Fidelity Bond provided for the
Cashier is based on the monthly average amount of collection
Fidelity Bond Premium for the last six (6) months.
2. Accountability of the Supply Officer for the inventory of items
for sale. The amount of Bond Premium shall be based on the
premium rates for cash accountability since these items are
held for sale and the average monthly stock for the last six
(6) months.
Representation
Expenses
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Postage & Deliveries

Internet Expenses
Printing & Binding
Legal Services Notarial Fee
➢ Office Supplies used by COA
Auditing Services
➢ Attendance to conventions and seminars
Telephone Expenses
(Landline)
Telephone Expenses
(Mobile)
Except for Depots with existing meter, the computation is based
on the following factors:
1. Total area per square meter occupied by the Depot
Electricity Expenses
2. Total manpower stationed in the Depot (DBM Support
Services and PS-PhilGEPS Depot Staff)
3. Total number of existing equipment
The computation is based on the following factors:

1. Total manpower stationed in the Depot
Water Expenses
2. Usage of water during cleaning
3. Number of comfort rooms
Repairs & Maintenance - The computation is based on the following factors:
Office Building 1. Total area of the Depot
2. Year the building was constructed
Repairs & Maintenance - The computation is based on the Net Book Value of the
Office Equipment, IT equipment or furniture and fixtures.
Equipment, and
Furniture and Fixtures
Insurance Expenses PS-PhilGEPS Manila shall apply for the insurance coverage of
stocks based on average inventory cost for the last six (6)
months.
Other MOOE Mid-year and year-end assessment/team building, subject to
DBM Circular
e. Guidelines on Depot Giveaways
Giveaways may be given to client agencies to recognize regular patronage and support to
the Depot provided the following criteria are met by the said Depot:
1. Achieved ninety percent (90%) target sales of previous year;

2. Income generating from previous year;
3. The value of the item should not exceed twenty percent (20%) of the share in income
from previous year; and
4. The giveaway shall come from items for sale by PS-PhilGEPS.
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f. Allowances
As part of the Memorandum of Agreement entered between DBM and PS-PhilGEPS,
allowances shall be given to detailed DBM Staff pending the implementation of the
Management Service Fee.
Allowances may be given on the start of the month using the previous month's performance
to determine if the depot is generating income. While for LGU Depot, it shall be given on the
1st week of the following month to evaluate if there will be income source for the purpose
based on the preceding month.
Allowable rates are attached as Annex “B” - Allowable Rates for DBM Support Staff, Annex
“C” - Allowable Rates for DBM Support Staff without Depot and Annex “D” - Allowable Rates
for LGU Support Staff.
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3. Administrative Matters
a. Opening a New Depot
In opening a new depot, the following criteria must be considered:
Criteria Description/Requirement
1 ✓ Strategically located
Depot Location
✓ Near clients, government centers, etc.
2 ✓ The physical arrangement of the warehouse and office
provides minimum movement of stocks and people.
Minimum Movement
✓ Office and warehouse should be close enough to provide
smooth flow of transactions
3 ✓ The LGU concerned shall have available staff to manage the
depot operations
Manpower
✓ The designated Cashier shall be an organic permanent
personnel of the LGU for bonding purposes.
4 ✓ The staff must be equipped with required knowledge in
Knowledge Capability operating a depot specifically client handling, financial
practices, warehouse management, logistics, etc.
5 Accessibility of the ✓ The location of the depot must be accessible to
Facilities stakeholders
6 ✓ It may be near transportation terminals and accessible by
Terminal Facilities
all types of vehicle
7
✓ Location of the depot must be covered by city / government
services such as electricity, communication lines, etc.
✓ All depots shall have separate meters for electricity, water
and telephone lines registered in the name of the Depot. In
Service Needs
cases where sharing in the monthly bills are preferred, this
should be covered by an internal agreement to be executed
by and between the PS-PhilGEPS and the Administrative
Depot Supervisor upon recommendation by the DOD.
8 ✓ Additional manpower must be available within the area as

Availability of Labor
the need arises (i.e. during loading and unloading of stocks)
9 ✓ The organizational pattern of the depot staff must be
designed to carry out its function
Internal Organization
✓ Reporting levels must be established to provide guide for
the escalation procedures
10 Environmental ✓ Pertains to the safety of location with regards to the effect
Changes of nature (i.e. volcanic eruption, near creeks, etc.)
11 ✓ The office and warehouse location must be secured to
Security
prevent access of unauthorized persons.
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Below are the activities to be undertaken in opening a new depot:
1. Send a Letter of Intent to Local Chief Executive of prospective Provincial / City LGU
2. Set a meeting with the local executive of the Province/City to present proposed Business
Partnership
3. If both parties agree to the Business Partnership, sign MOA indicating specific
responsibilities of party
4. Determine staff complement and administrative requirements.
5. Prepare the warehouse facility for operations. Design and layout shall ensure safety and
protection of the goods inside the staging area. The PS-PhilGEPS General Service
Division shall design an area for the storekeeper a working area at the entrance of the
warehouse. Unauthorized personnel should not be allowed inside the warehouse.
6. Conduct price monitor within the LGU area of coverage to determine pricing of goods to
be carried.
7. Install IT System for inventory management and forms to be used
8. Conduct training of the staff on all aspects of operations such as policies and
procedures, financial reports, IT System/Inventory Management, Disposal and
Administrative Matters.
9. Send initial quantity of items/stocks for sale
10. The Local Executive of the Province/City concerned shall issue an Executive Order
requiring all component LGUs to procure all their common use office supplies
requirements from the Depot. It will also adopt strategies that would fully tap the
market potential of the Province/City.
11. Operate the Depot.
b. Physical Facilities
Depot assets include land, building, furniture, and equipment, as may be applicable. These
assets are part of the Fixed Assets of PS-PhilGEPS Manila. Maintenance and care shall be the
responsibility of the Depot Head in whose name the Acknowledgment Receipt of Equipment
(ARE) is issued.
For LGU Depots, the Province/City concerned shall provide area / location for the warehouse
in accordance with the layout/specifications of PS-PhilGEPS. Renovation and other related
costs shall be shouldered by the Province/City concerned. Its physical assets include IT and
warehouse equipment.
c. Personal Services
Manpower requirements for the operations of a depot shall constitute the following staff
complement for Regional Depot: Depot Head, Assistant Depot Head, Depot Accountant,
Depot IT Officer, Depot Cashier, Depot Inspector, Depot Storekeeper II, Depot Storekeeper
I, and Depot Utility Worker/s.
For LGU depots in provinces/cities, manpower requirement includes one (1) LGU Depot
Manager;one (1) Asst. Sub-Depot Manager; one (1) Cashier; one (1) Supply Officer; one (1)
Storekeepers; and one (1) Utility Worker. Their salaries shall be paid by the Provincial/City
Government.
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d. Minimum Office and Warehouse Equipment
Attached as Annex “A” is the list of basic equipments for every Regional and LGU-depot to
be provided by PS - PhilGEPS.
Purchase of additional equipment is subject to the approval of the request for new
equipment supported with justification and report of existing inventory of equipment.
e. Regional / LGU Depot's Annual Procurement Plan (APP)

All Regional/LGU Depots shall submit to the DOD their Annual Procurement Plan for next
calendar year on or before the 15th of September of the preceding year. Any modification or
changes in the APP shall be approved by the Depot Head/LGU Manager, copy furnished the
DOD.
No procurement of office supplies and equipment shall be undertaken unless in accordance

with the approved APP.
f. Training
Training and manpower development of PS Depot Personnel and LGU Staff may participate
in such activity provided it is included in their proposed budget or may be sourced from
savings of other MOOE accounts subject to existing budgeting, accounting, and auditing
rules and regulations.
g. Conduct of Annual Depot Assessment

The PS-PhilGEPS Annual Depot Assessment is a management activity that is used to set
priorities, focus energy and resources, strengthen operations and ensures that employees
and other stakeholders are working toward common goals. Agreements are arrived at
intended outcomes / results, assess and adjust the organization's direction in response to a
changing environment. It is a disciplined effort that produces fundamental decisions and
actions needed to make progress, but also how it will know if it is successful.
In envisioning the goals and objectives that PS-PhilGEPS would like to achieve, it is therefore
necessary that Annual Depot Assessment be conducted to harmonize the policies,
procedures and processes to ensure common understanding and application of the same by
PS-PhilGEPS’ Regional and LGU Depots.
The following are the activities conducted in the said undertaking:
1. PS-PhilGEPS Updates, Upgrades and Improvements

These are updates on the ongoing projects in PS-PhilGEPS Central Office. It also includes
results of activities done and impact on PS-PhilGEPS as a whole.
2. Proposed Programs and Projects in Central Office and in Regions

These are projects proposed to be implemented in PS-PhilGEPS Central Office that will
be cascaded to the regions. These are usually, New IT System Implementation, roll-out
of new processes, etc.
3. Presentation of prior years' performance and recommendation of areas for improvement

Individual depot presents their operation and share their techniques that made them
achieve their targets, etc. This is an opportunity to hear about what they are doing well
and what areas need improvement.
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4. Target Setting and Proposed Budget for the succeeding year

The Finance Division leads and assists the depots in preparing their proposed budget
and target sales. For detailed discussion, please see Section V - General Policies and
Procedures on Financial Matters - Budget Preparation.
5. Recognition of Top Performing Depots

Performance of the depots and sub - depots during the previous year is evaluated to
determine which depot showed exemplary performance. The criteria for the evaluation
are the following with corresponding weight consideration:
a. Efficiency in Spending (Net Income over Gross Profit) - 40%
b. Ability to Sell based on Stocks Received (Ratio on Sales Against Stock Transfer) -
40%
c. Promptness in Submission of Accurate Reports - 20%
The Regional and/or LGU Depot with the highest rating in each category will be awarded
as the Top Performer for the year.
6. Other important concerns.
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C. Specific Operating Procedures

1. Operational Matters
Section 7.1 of the IRR-A, RA No. 9184 provides that no government procurement shall be
undertaken unless it is in accordance with an approved APP of the agency. Client agencies
are therefore required to submit to PS and/or its Depots every budget preparation period a
list of common-use items based on their APP. This will help PS-PhilGEPS determine the level
of stocks to be maintained and make estimation of stocks for shipment.
a. Availability, Handling and Transfer of Stocks

As a general rule, no transfer of stocks shall be made if the requested items are not
indicated in the Stock Transfer Requests (STR). STRs are submitted to and coordinated by
the DOD. Stocks are transferred from the PS-PhilGEPS Warehouse in Manila or from one
depot to another via land, sea, or air transport, or via direct delivery from the Supplier. The
stocks shall form part of the overall stocks for sale.
i. Processing of Stock Transfer Request
The Assistant Depot Head/LGU Supply Officer shall prepare the STR and forwards it to the
Depot Head/LGU Depot Manager for review and approval.
In preparing the STR, the following process shall be observed by the Depot:
a. A depot’s STR must be based on the submitted Depot Stocks Projection or APP
submission from the client agencies, as appropriate, and shall be submitted monthly.
b. A depot’s STR control number shall be denoted as STR-depot’s three letter code-
year-four digit number (e.g. STR-CAR-2019-0001).
c. The approved STR should be submitted in Excel file and PDF format. A template in
spreadsheet electronic file (Excel file) will be provided for this purpose.
d. In cases there will be modification (reducing or adding either quantities or items) in

the submitted STR, the modified STR should be submitted accordingly to the
respective recipient.
e. The modified STR shall be denoted as STR-depot’s three letter code-year-four digit
number-letter from A-Z (e.g. STR-CAR-2019-0001-A).
f. Submission of STRs for the following month should be submitted on the last week of
the present month, preferably three (3) working days before the following month, to
give ample time for DOD to prepare Transfer of Stocks (TOS), and Hubs to prepare
STRs to DOD.
Upon evaluation and approval of the request, the DOD prepares TOS and forwards same to
the Warehousing Division to schedule the delivery of the item. WD loads the stocks in the
delivery van and informs DOD whether the container van is full. DOD prepares additional
TOS for other items to maximize the capacity of the delivery van upon confirmation and
receipt of STR from the concerned Depot.
Refer to Part III: F (page 6) of this manual for the process flow of Transfer of Stocks.
19 | P a g e
ii. Receiving of Stocks
➢ The Regional PS Depot Inspector or duly authorized LGU Depot Personnel shall ascertain
that all items receive are consistent with the TOS as to quantity, description, and
condition.
➢ Before opening the van, the Regional PS Depot Inspector or duly authorized LGU Depot
Personnel shall validate and ensure that reference/security number indicated in the
Summary of TOS is consistent with the reference/security number of the lock-seal.
➢ The Regional/LGU Depot Storekeeper shall oversee the unloading of stocks and shall
always be available on the date of delivery. In case the Regional/LGU Depot Storekeeper
will not be available during receiving of stocks, for justifiable reason as approved by
Depot Head/LGU Manager, alternate Depot personnel shall be allowed.
➢ The Regional/LGU Depot Storekeeper shall accept and affix his/her signature in the TOS.
For delivery of items contained in sealed boxes with signature of PS-PhilGEPS WALD, the
Storekeeper shall open, inspect and properly reseal before acceptance. Unsealed boxes
shall not be accepted.
iii. Discrepancies Noted
➢ Any variance in quantity and/or damaged items discovered during disembarkation shall
be indicated in the TOS and shall be attested by the freight forwarder or driver of PS-
PhilGEPS for PS Truck.
➢ The damaged and/or lost items with its corresponding amount during transit, indicated
in the original TOS shall immediately be reported to DOD for appropriate action.
➢ Adjustment thereto shall be reflected through a Stock Transfer Adjustment prepared by

DOD. The same shall be faxed / e - mailed to depot concerned.
➢ For the purpose of payment, the value of the loss or damaged as reported in the duly
accomplished TOS shall be automatically deducted from the corresponding billing
statement of the Forwarder; in effect the Forwarder may opt to keep the damaged item.
In case the forwarder opt to not keep the damaged item, the Depot Head/LGU Manager
may recommend disposal of the item to Director of the Regional Operations Group
subject for deliberation of the PS-PhilGEPS’ Disposal Management Committee and
approval of the Executive Director. (Refer to the guidelines in Disposal Management for
PS-Depots’ CSE in the Operational Matters under the Specific Operating Procedures of
this Manual.)
iv. Inter-depot Stock Transfer
➢ Transfer of stocks from one depot to another shall be allowed only upon prior approval
from the DOD. The depot shall report the inter depot transfer to the DOD for proper
recording; copy furnished the PS-PhilGEPS Accounting Division. Cost for transporting the
stocks shall be charged to the working fund of the receiving depot.
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v. Return of Stocks to PS Manila
For items/stocks returned to PS-PhilGEPS Manila from the Regional Depots, the following
should be strictly observed:
➢ Authority shall be secured by the Depot Supervisor from the Office of the PS-PhilGEPS
Executive Director, upon recommendation of the DOD;
➢ Defective/damaged items returned by client agency may be accepted under the

following conditions:
▪ With patent manufacturing defects shall be reported and returned as instructed.

Immediate replacement may be allowed for office equipment/device within seven (7)
calendar days upon purchase by the agency due to manufacturer's defect.
Otherwise, the same shall be reported to DOD for information/appropriate action;
▪ still covered by warranty period. The warranty period for equipments shall start from
the delivery of the supplier to the PS-PhilGEPS Main Warehouse in Paco, Manila;
▪ must be in its original form and packaging;
▪ that the damage is not caused by agency's negligence as per initial inspection made
by the depot;
▪ Returned items shall indicate the unit costs based on actual stock transfer at the
time of the receipt by the depot;
▪ Storekeepers shall see to it that stocks to be returned to the PS-PhilGEPS Manila are
received twelve (12) months before the expiration period; and
▪ Freight cost for the returned stocks shall be charged to the working fund of the
depot concerned. If the return is caused by wrong delivery from PS-PhilGEPS Main,
the cost of freight shall be charged to PS-PhilGEPS Main Office.
➢ Refer to Part III: G-H (page 7-8) of this manual for the process flow for Return of
Stocks.
vi. Disposal Management for Common-Use Supplies and Equipments (CSE)
1.0 The Depot Head and Depot Inspector (for Regional Depot); Supply Officer (LGU
Depot) shall determine CSE items for disposal.
2.0 Disposable CSE should be identified thereof using the following factors and
attributes:
• Spoiled
• Damaged
• Expired
• Obsolete
• Delisted
• Non-moving
21 | P a g e
3.0 Upon identification of disposable items, the assigned Depot Personnel shall prepare
list of CSE accompanied by the following documents:
• Inventory and Inspection Report of Unserviceable Property (IIRUP);
• Waste Material Report (WMR);
• Current photographs of each item in two or more angles; and
• Endorsement letter to the Director of the Regional Operations Group.
4.0 The Depot Head/LGU Manager requests CSE for disposal and forwards to Director of
the Regional Operations Group thru DOD subject for deliberation of the PS PhilGEPS’
Disposal Management Committee (PS-DMC) and approval of the Executive Director.
DOD as coordinating office will endorse request to PS-DMC.
5.0 Disposal Management Committee shall evaluate requests and recommend to the
Executive Director the mode of disposal as appropriate and deemed most
advantageous to the PS-PhilGEPS.
6.0 Pursuant to National Budget Circular No. 425, items may be disposed in any of the
following modes:
• Condemnation/destruction by pounding, breaking, shredding, throwing or any
other method by which the item is disposed beyond economic recovery;
• Transfer to another government agency;
• Barter;
• Donation to charitable, scientific, educational or cultural associations; and
• For sale
7.0 Slightly damaged items, however, may be distributed for Depot use.
8.0 With the approval of the Executive Director, the Depot may dispose the items upon
the recommendation of the PS-DMC
9.0 DOD will notify the Depot regarding approval of the request. The Depot conducts the
actual disposal of CSE as recommended.
10.0 The proceedings shall be undertaken in the presence of a COA representative who
shall act as an intelligent, responsive, and articulate witness thereto.
11.0 Upon the completion of the disposal, the Depot shall submit all relative documents to
Disposal Management Committee and Comptroller Division. The following are the
relative documents, as appropriate:
• Disposal of Items Certification
• Photographs of the disposal undertaking
• Inventory and Inspection Report of Unserviceable Property (IIRUP)
• Waste Material Report (WMR)
• Letter of Endorsement
12.0 These reports shall be the bases for derecognition of the dropping of the disposed
items from the books of accounts. The Comptroller Division after making all the
necessary adjustments in the books of accounts shall furnish copies of Journal Entry
Voucher (JEV) to the concerned Depot for records reconciliation purposes.
13.0 Refer to Part III: K (page 11) of this manual for the process flow for the Disposal
Management of CSE.
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vii. Releasing of Inventory
➢ Depots shall strictly adopt the “first in, first out” policy in the delivery of stocks to client
agencies in order to minimize expiration of items.
➢ All Depot Storekeepers shall maintain a bin card for every item in the depot which
records the quantity received by, issued to, and remained in the warehouse.
➢ Storekeepers should reconcile at least once a week their stock records, and system and
stock cards against the actual count (existing quantity) of their stocks. This will enable
them to determine the discrepancy in their stocks, if any.
viii. Sale of Items at a Discounted Rate
Request for the authority to sell items at a discounted rate shall be submitted to the Director
of Regional Operations Group through the DOD subject for approval of the Executive
Director.
b. Ordering, Payment, Delivery and Reporting

i. Preparation of the Agency Procurement Request (APR)
The procurement process starts with the submission by the client agency of a duly
accomplished APR to PS-PhilGEPS Depot. Upon receipt of the APR, the Regional Depot
Storekeeper II/LGU Depot Supply Officer shall check the price and availability of the items
requested and shall process the DR. The agency shall pay only for the items available, in
case the mode of payment is cash. If check is issued, the remaining amount shall be
considered as unutilized deposit which maybe refunded by agency or utilize in their next
purchase.
ii. Modes of Payment
Cash on Delivery
Payment of the items may be made in cash or by check payable to the “Procurement
Service”.
Direct Payment to Bank
Where it is inconvenient for the client agency to effect payment at the depot, the payment
may be deposited with any branch of the Land Bank of the Philippines (LBP) under the
account of “Procurement Service”.
The duplicate copy of the deposit slip marked received and signed by the receiving bank
teller shall be faxed to the PS-PhilGEPS Depot. Upon verification of the authenticity of the
payment, the depot shall inform the client agency to pick up the items.
23 | P a g e
List of Due and Demandable Accounts Payable with Advice to Debit Account (LDDAP-ADA)
Refers to an accountable form integrating the ADA with the LDDAP which is a list reflecting
the names of creditors/payees to be paid by the NGA/OU and the corresponding amounts of
their unpaid claims, duly certified and approved by the heads of the accounting unit and the
agency, or authorized officials.
Refer to Part III: D (page 4) of this manual for the process flow for the payment thru
LDDAP-ADA.
Certificate of Cash Availability (CCA)

Refers to the certification made by the proper accounting official of PS-PhilGEPS certifying
that funds have been duly appropriated/allotted for the purpose of another expenditure
using the available funds.
Refer to Part III: C (page 3) of this manual for the process flow for the payment thru CCA.
iii. Collections and Deposits
The release of items shall be covered by Delivery Receipt (DR). No DR shall be issued or
released without the corresponding payment.
▪ Upon acceptance of the APR and payment, the depot Cashier shall issue an Official
Receipt (OR).
▪ The collections shall be deposited intact daily or not later than the next banking day to
the account of the PS-PhilGEPS through any LBP branch nearest the depot.
▪ The depot Cashier prepares a weekly/monthly CRR and forwards same to the depot
Accountant for review and for transmittal to PS-PhilGEPS Manila.
▪ Corresponding OR for Refund of Cash Advances shall also be included in the CRR under
the column "Others" for deposit to the Working Fund Account of the depot.
iv. Refund of Excess Deposits from Client Agencies
➢ Depots are allowed to refund the excess deposits provided that the following are
presented: (a) letter request (duly signed by Head of Agency/Authorized
Representative); (b) Summary of Payments and Deliveries (if various APRs/ORs/Checks);
and (c) copies of OR, DR, APR, RAD if applicable, CNAS if applicable, and Sales
Return/Counter Receipt for returned items.
➢ Refund shall be charged against the Depot Working Fund. Refunds are done through the
preparation of a disbursement voucher with the photocopies of the APR, DR and OR as
attachments and the refund shall be payable in check.
➢ Depot Accountants shall record the refund as a debit to Due to NGAs/GOCCs/LGUs

reflecting a reduction from the agency’s deposit balances. Official Receipts should be
issued by the agencies concerned for payment of refunds made.
Excess deposits maybe refunded in the following manner:

1. Below Php1,000.00 – charged to Petty Cash Fund
2. Php1,000.00 and above – charged to Working Fund
24 | P a g e
v. Delivery of Supplies
➢ Upon acceptance by the Regional Depot Storekeeper II/LGU Depot Supply Officer of the
APR and OR, he/she then prepares the DR for approval of the Depot Head/LGU
Manager.
➢ Upon approval, the goods are then released to the authorized representative of the
client agency. He/she acknowledges receipt of requested stocks by signing the received
portion of the DR.
vi. Preparation of Reports
The Depot shall prepare and submit the following reports to PS-PhilGEPS Manila through the
DOD not later than the fifth (5th) day following the end of the month:
▪ Cash Receipt Register

▪ Report of Deliveries
▪ Report of Stocks Issued
▪ Report of Stock Position
▪ Report of Accountability for Accountable Forms
▪ Report of Sales Return (if there is any)
▪ Subsidiary Ledger for Accountability of Undeposited Collections
▪ Subsidiary Ledger of Client Agencies
▪ Physical Inventory Report (semi-annually)
c. Guidelines for the Conduct of Inventory for Common Use Supplies and
Equipments
i. Rationale
The Physical Inventory is an indispensable procedure for checking the integrity of

property custodianship. As a general rule, In all cases, The Physical inventory-taking
which is required semi-annually or annually should be regarded with importance.
(Section 490 of the Government Accounting and Auditing Manual)
The conduct of physical inventory of supplies is one way of attesting the existence of
inventories in stock for sale, and for consumption. This serves as a basis for preparing
the Report of Physical Count of Inventories (RPCI) to report the physical count of
supplies by type of inventory as at a given date. It shows the balance of inventory items
per card and per count and shortage/overage, if any. The RPCI shall be submitted to
COA for compliance.
ii. Objectives
▪ To check the integrity of records of the items reported in the bin card and in the
FACT system.
▪ To validate the records in the supplies and materials inventory for sale, and for
consumption.
▪ To recognize loss, receivables, or additions to inventory for the shortages, overages,
and or damages found during the physical count.
▪ To report to Management any discrepancies found requiring management decisions.
Physical inventory-taking being an indispensable procedure for checking the integrity
of custodianship has to be regularly enforced.
25 | P a g e
iii. Conduct of Inventory-Taking
a. Responsibility and Accountability
Persons entrusted with the possession or custody of the inventory shall be

immediately responsible for any loss without prejudice to other liability that may
be imposed by the Procurement Service.
Every Depot Personnel in the warehouse accountable for inventory shall be liable
for its money value in case of improper or unauthorized use or misapplication
thereof, by himself or any person for whose acts he may be responsible as
provided for under Sec. 105 of PD 1445. Accountability depends on where the
loss/negligence took place. He shall be liable for all losses, damages, or
deterioration envisioned by negligence in the keeping or use of the inventory at
the time in his actual custody.
An Officer whose duties permit or require the possession or custody of inventory

shall be accountable therefor and for the safekeeping thereof shall be properly
bonded in conformity with law.
Failure on the part of the officers concerned to submit inventory reports

mentioned herein shall automatically cause the impediment of working fund
replenishment until they shall have complied with the reportorial requirements.
b. Period of Inventory
Physical inventory of common use supplies and equipment shall be regularly

conducted every mid-year and year-end of the current year in accordance with
the procedural guidelines under Office Order to be issued by PS Main.
Inventory reports shall be submitted to the PS Main Internal Audit Division,

through DOD and Comptroller Division not later than the last day of the inventory
date for consolidation.
c. Specific Guidelines
▪ Creation of Inventory Committee:

A committee shall be formed to take charge of the physical inventory-taking,
consisting of two or more depot employees assigned by the Depot Operations
Division.
Depot Head/LGU Manager Approves the Report of Physical

Count of Inventories (RPCI) of Items
for Sale for submission to PS Manila
through the DOD
Depot Accountant Supervise the physical count of the
Items for Sale.
Assistant Depot Head/LGU Depot Counter checks data from the
Supply Officer Database system against the bin card
Depot Storekeeper Assists in the conduct of periodic

inventory count of items for sale
26 | P a g e
▪ Inventory Report:
The final Report on Physical Count of Inventories (RPCI) shall be prepared
using the prescribed form and certified correct by the members of the
committee in charge thereof, validated by the Auditor. The report shall be
properly reconciled with accounting and inventory records.
▪ Inventory Schedule:
An Inventory Schedule shall be observed for the smooth execution of the
Physical Inventory Count. The activities consist of the following:
a. Deadline of submission of scrubbed master files.
b. Configuration of master files, document class and warehouse location.
c. Last day of delivery from the suppliers.
d. Last day of preparation of SO, DR, and TOS.
e. Last day of delivery to Depots.
f. Last day of receiving of deliveries (TOS).
g. Last day of preparation of Sales Invoice.
h. Zero-out undelivered DRs.
i. System cut-off.
j. Physical inventory.
k. Submission of reports for the opening balances.
l. Go live.
▪ Refer to Annex “E” for the Physical Inventory Taking Instructions.
d. Variances Identified from Inventory-Taking
Any discrepancy that is discovered, an initial study shall immediately perform to

determine the unreconciled balances. Warehouse actual physical stocks should
tally with the bin card and with Regional Depot Database System (ReDDS) or
FACT System.
In case of the overages, the items will be added to inventory and adjustments
thereto should be made accordingly. On the other hand, offsetting of shortages is
not allowed except for items with similar characteristics. Refer to Annex “F” for
the list of the similar items.
Should there be a need to conduct further study, the Administrative Depot

Supervisor/LGU Manager may recommend for an investigation from the outside
or an independent body/person. If upon investigation, shortages are being
incurred due to wilful act of the person in charge, such shall be a ground for
administrative sanction.
e. Administrative Disciplinary Action
Subject to rules and regulations as may be endorsed to PS Disciplinary Action

Committee subject for approval by the Executive Director, any unjustified failure
by an Officer concerned shall constitute neglect of duty and shall be a ground for
administrative disciplinary action against the Officer who, upon being found guilty
thereof after investigation, shall be meted out such penalty as is commensurate
with the degree of his guilt in accordance with the Civil Service Law or the
Revised Administrative Code of 1987 on the Civil Service Commission.
27 | P a g e
2. Financial Matters
a. Utilization and Replenishment of PS-PhilGEPS Depots’ Working Fund
➢ Disbursements from the Working Fund shall cover payment of salaries of PS-PhilGEPS
personnel and allowances of DBM Support Staff, maintenance and other operating
expenses such as communications, water, electricity, supplies, repair of office
equipment, security services and other related depot operating expenses.
▪ All disbursements shall be covered by DV duly supported with the required documents
to establish the validity and correctness of the payment. It shall be certified by the
Depot Accountant and approved by the Depot Head.
➢ The Depot Cashier shall issue checks for every approved DV which shall be recorded in
the Cash Registry. Report of Disbursement shall be prepared by the Depot Cashier for
submission to the Accountant.
➢ The Depot Accountant shall prepare the replenishment request which shall be supported
with the following reports for electronic transmission (e-mail or fax) to PS-PhilGEPS
Manila:
▪ Report of Check Disbursements.

▪ Bank Reconciliation supported with Bank Statement.
➢ A checklist of the necessary documents prior to processing of the Working Fund

replenishment is provided and should be strictly observed. Refer to Annex “G” for the
Replenishment of Working Fund Checklist.
➢ Upon receipt of the replenishment request and supporting documents, PS-PhilGEPS

Comptroller Division shall prepare DV to be certified correct by the Chief Accountant.
The DV shall be approved by the authorized signatories.
➢ After the approval of the DV, the PS-PhilGEPS Cashier shall prepare the corresponding
check to be signed by authorized signatories and deposit the check in the bank account
of the depot.
➢ For disbursements with mandatory deductions, photocopies of payroll/voucher shall be

attached to the replenishment to support the remittances of amounts deducted.
➢ Liquidation of petty cash fund shall be supported with summary of expenses.
➢ For cash advances, a Liquidation Report (LR) must be submitted indicating the reference
check number and date, amount and the purpose. An OR, issued by the designated
collecting officer, shall be attached on the LR for unused cash advances.
➢ Regional Resident COA Auditor post audit is not a requisite prior to the release of the
working fund replenishment but shall not be eliminated as a step or process.
➢ PS Depots’ Report of Disbursement shall be certified correct by Depot Accountant for

completeness and propriety.
28 | P a g e
➢ Regional Resident COA Auditor should be furnished with a copy of the Report of
Disbursements along with the original supporting documents for verification and
safekeeping. An advanced copy of the Report of Disbursement shall be submitted to PS-
PhilGEPS Manila to start the Working Fund replenishment process.
➢ Should there be disallowances in the charges, it is the responsibility of the Depot

Accountant to communicate the same to PS-PhilGEPS Manila and submit the necessary
adjustments, in alignment with the recommendation of the Regional Resident COA
Auditor.
➢ The Comptroller Division may hold the replenishment of Working Fund upon
discrepancies / irregularities noted in the reports submitted.
➢ Refer to Part III: I (page 9) of this manual for the process flow for the working fund
replenishment.
D. Depot Visits
Audit of depot operations shall be done at least once a year to determine if the depot is
operating under the standard policies and procedures set by PS-PhilGEPS Manila. Audit shall
be done on the following aspects: (1) Financial, (2) Operational, (3) IT System, and (4)
Special Audit.
➢ For the financial aspect, the audit focus will be the balances of, but not limited to, Cash
Collecting Officer, Working Fund Account, Inventory, Due to Other NGAs / GOCCs /
LGUs, Sales Revenue, Expenses, etc.
➢ For the operations aspect, the focus will be on the processes involved in depot
operations. This includes APR processing, request for Stock Transfer, Sales Returns,
Defective / Damaged / Expired Items, warehouse management, etc.
▪ Inventory accuracy will also be evaluated during the visit. Inventory balance per
system will be compared against actual and per bin card balances.
➢ For the IT Systems audit, the focus will be the access rights of the user, the modules
used in a certain transaction, escalation procedure, etc.
➢ For Special Audit, these are audits done on a specific purpose as requested or required
by the Depot or PS-PhilGEPS Manila. This may include audit of a special event, program
or even impact caused by fortuitous events (typhoon, floods, theft, etc.)
29 | P a g e
Annex A - Standard Office Furniture and Equipment
Quantity Item
N units Desktop and Laptop Computer Units
2 units Printer, Impact Dot Matrix, 24 pins, for printing of Delivery Receipts
1 unit Printer, Impact Dot Matrix, 9 pins, for printing of Official Receipts
N pieces Clerical and Executive Chairs
1 unit Facsimile Machine
1 unit Multifunction Inkjet Printer (3-in-1)
Air Conditioning Unit, 1 unit for the office and 1 unit for the inks / toners
2 units
warehouse
1 set CCTV Camera
1 unit Filing Cabinet, vertical with top safe
50 pieces Palettes, plastic
1 unit Jacklift (depending on the warehouse’s floor condition
2 units Trolley / Hand Truck
N units Electric Fan (Stand, Orbit or Industrial)
1 unit Ladder
Safety Gears (1pc Hard Hat, 2 Dust Masks, 2sets Gloves, high visibility vest
4 sets
and 1 pair Safety Shoes)
30 | P a g e
Annex B - Allowable Rates for DBM Support Staff
31 | P a g e
Annex C - Allowable Rates for DBM Support Staff without Depot
32 | P a g e
Annex D - Allowable Rates for LGU Support Staff
33 | P a g e
Annex E - Guidelines on the Inventory Taking
1.0 PHYSICAL INVENTORY TAKING INSTRUCTIONS

1.1 Day 1 – FIRST COUNT
1.1.1 There will be a first count for items for sale to be conducted by the
assigned teams under the supervision of the Depot
Manager/Supervisor.
1.1.2 The Depot Manager/Supervisor will ascertain that:
a) All stocks are arranged according to their classification.
b) Items which are not to be counted must be segregated and
identified as such.
c) Obsolete and non-moving items shall be separated from good
stocks for proper identification.
1.1.3 The first count team will be composed of:

a) Leader – Records quantities and is responsible for the accurate
counting of inventories.
b) Members – Responsible for verifying the count.
1.1.4 Before the start of the count, cut-off for the following documents shall be
established by the Storekeeper:
a) All DRs where items are undelivered as of (day month year),
must be cancelled in the system and return/add to the bin card
for ending balances.
b) All Transfer of Stocks/Stock Adjustments must be entered in
the system and bin card in order to include additional
deliveries or cancelled deliveries as of (day month year).
1.1.5 Product Name/Code and complete description of items should be

written on inventory sheet.
1.2 Day 2 – SECOND COUNT

1.2.1 A complete re-count of all stocks will be done on (day month year)
with the presence of the COA Auditor who will at the same time do
his/her independent count.
1.2.2 After the re-count of actual stocks, the team leaders must sign the
“checked by” portion of the count sheet to signify his/her certification
as to the correctness of the count and the recording made.
1.2.3 After the count in all areas have been completed, all team leaders will
see to it that no items in their respective areas have been left
uncounted.
1.3 Day 3 – FIRST COUNT VERSUS SECOND COUNT

1.3.1 Team Leaders and members will check second count versus first
count. All stocks with discrepancies on the quantity counted must be
recounted and finally determine the exact quantity on hand.
1.3.2 All damage items must be declared as such and notify the Depot
Manager/Supervisor to determine if it can still be used for office
consumption.
34 | P a g e
2.0 Year-end Inventory Adjustment
After physical inventory count – every movement of stocks which includes the
receipt of Transfer of Stocks and urgent pick-up by client agencies will be
adjusted/included in the final Year-end Inventory Report to be submitted to PS Main
not later than (day month year) of the reporting period.
3.0 Year-end Inventory Report
The unit cost in the Transfer of Stocks documents (not the Price list) shall be
the basis of the costing of item/quantity in the Final Year-end Inventory Report.
Further, do not include negative quantity because, this may cause understatement of
the said Report.
4.0 Administrative Requirements
The Depot Manager/Supervisor shall ensure that all administrative

requirements for smooth implementation of the Year-End Physical Inventory are
provided for.
5.0 Funding Source
All expenses related to the conduct of the Year-End Physical Inventory,

supplies and materials, snacks (₱ amount per person per day) for 2 days shall be
charged against PS Depot working funds in accordance with existing accounting and
auditing rules and regulations.
35 | P a g e
Annex F – Initial List of Similar Items for Consideration in Offsetting of Inventory

Shortages and Overages
1. Batteries: AA and AAA only

2. Broom: Soft and Stick
3. Carbon Film: A4 and Legal
4. Chair: Beige and White
5. Clear Book: A4 and Legal
6. Clip Backfold: 19mm and 25mm
7. Clip Backfold: 32mm and 50mm
8. Continuous Form 1ply, 2ply, and 3ply: 280x241mm and 280x378mm
9. Disinfectant Spray and Insecticide
10. Electric Fan: Industrial, Orbit, Stand, Wall type
11. Envelope, Documentary: A4 and Legal
12. Envelope Mailing White: with and without window
13. File Tab Divider: A4 and Legal
14. Folder Fancy: A4 and Legal
15. Folder L-Type Plastic: A4 and Legal
16. Folder with Tab: A4 and Legal
17. Marker Permanent/Whiteboard Bullet Type: Black, Blue and Red
18. Note Pad: 2”x3”, 3”x3”, 3”x4”
19. Paper Clip: 33mm and 50mm
20. Paper Multicopy/Multi-Purpose: Interchanging the size A4 and Legal, and
interchanging the kind of paper (for instance interchanging Paper multicopy a4 to
paper multipurpose a4)
21. Record Book: 300 pages and 500 pages
22. Sign Pen: Black, Blue, and Red
23. Table Monobloc: Beige and White
24. Tape, Masking: 24mm and 48mm
25. Tape, Transparent: 24mm and 48mm
26. Tape Masking, Transparent: 24mm
27. Tape Masking, Transparent, Packaging: 48mm
28. Consumable Items, Ink: Black and Tricolor
29. Consumable Items, Toner: Black and Tricolor
36 | P a g e
Annex G – Desk Procedure for Storing of Stocks*
1.0 PURPOSE:
This is to guide the Depot personnel on-duty in the process of storing all common-
use supplies and equipment received from Supplier to ensure that stocks are
properly arranged, safe and complete.
2.0 SCOPE:
This procedure covers the standards applied in the activity of storing common-use
supplies and equipment in the Procurement Service Depot Warehouse starting from
the confirmation of the items received and ends with the receipt of Transfer Of
Stocks (TOS) document.
3.0 RESPONSIBILITIES:
The Depot Warehouse Staff will make sure that stocks received for storage in the
warehouse are in good order and condition and accurate in quantity. The Depot
Warehouse Staff ensures a specified identification of location for the particular
stock.
4.0 GENERAL PROCEDURES:
4.1 POLICY GUIDELINES:
4.1.1 Hand pushed trolleys/Pallet trucks must be checked before using.

4.1.2 Incoming stocks must be placed in its identified storage space.
4.1.3 Stocks are placed in plastic pallets and stacked according to its
allowed height.
4.1.4 No TOS, No acceptance of delivery.
4.1.5 Stored stocks are not ready for sale unless a signed TOS is received.
4.1.6 Appropriate safety gear must be worn at all times while inside the
bodega premises.
4.2 PROCESS:
4.2.1 The Depot Warehouse Staff confirms the quantity and product
description of the stock.
4.2.2 The Depot Warehouse Staff identifies the inbound staging area.
4.2.3 The supplier arranges the stocks per plastic pallet and is checked by
the warehouseman.
4.2.4 The hand pushed trolley/pallet truck operator put away the palletized
stocks in the location.
4.2.5 The TOS from the freight forwarder is signed by the warehouseman
upon completion of storing stocks.
4.2.6 The original signed TOS must be forwarded to the PS-Main
Warehousing Division for recording and for payment.
4.2.7 End of activity
*Consistent with the PS Main Warehousing Desk Procedure
37 | P a g e
Annex H – Desk Procedure for Checking of Item/s*
1.0 PURPOSE:
This process aims to establish a standard procedure of checking the goods for
distribution and delivery to internal and external clients of the Procurement Service
Regional and LGU Depots to ascertain the accuracy of the item description and
quantity as against the request and ensure that items will be delivered in good
condition.
2.0 SCOPE:
The scope of this procedure covers all common and non-common use supplies
catered by the Procurement Service.
The concerned Checker is responsible to ascertain that items to be loaded in the

delivery truck/van are in accordance with the DR as to its quantity and description of
items.
4.0 GENERAL PROCEDURES:
4.1.1 As a general rule, the Checker is primarily responsible for this

undertaking.
4.1.2 NO item shall be loaded on delivery truck/van unless it is listed in the
Delivery Receipt.
4.1.3 Item discovered inadvertently loaded in the delivery truck/van which
is not listed in the DR shall be immediately replaced with the correct
item when delivery vehicle is still within the PS Depot compound.
Otherwise, Checker shall immediately notify the concerned
Division/Office for appropriate action.
4.1.4 All items for release shall be thoroughly checked and inspected by the
assigned Checker and agency/forwarding company representative
with the presence of Security Guard on-duty.
4.1.5 No items shall be released and loaded unless checked and inspected
jointly by both PS Depot Checker and Agency representatives.
4.2 PROCESS:
4.2.1 Warehouse Inspector together with the Agency representative check

and inspect the following against the DR prior to loading of items in
the vehicle:
• Item description
• Total quantity
• Condition of Items
38 | P a g e
4.2.2 Inform the Depot Staff who are doing the DRs, as the case may be, of
discrepancy in quantity for adjustment.
4.2.3 In case of discrepancy, the Depot Staff shall adjust and print the
corresponding DR to effect the changes.
4.2.4 Depot Warehouse Inspector instructs the Warehouse Staff/Forklift
Operator to load the items on Agency’s service vehicle.
4.2.5 Sign DR to confirm items are correctly loaded as to its condition,
quantity and description.
39 | P a g e
Annex I – Desk Procedure for Inventory Undertaking*
1.0 PURPOSE:
This procedure defines the standards in the activity of physical inventory of stocks
and ensures it is done accurately, completely and in a timely manner. It also aims
that whenever discrepancies are found as a result of this procedure in the actual
physical count vs. bin card vs. system should be resolved immediately.
2.0 SCOPE:
The scope of this procedure covers all consumables and common-used stocks of the
PS Depot Warehouse.
➢ Prior to inventory, all Storekeepers should ensure that all the items (DR and
TOS) generated by the system are allocated with stocks using the FIFO
method and logs the allocation in the bin card for monitoring and recording
purposes.
➢ All movement of stocks (incoming, outgoing, items for inspection, reserved
items, damaged/for disposal items) should be logged by the Storekeeper /
Assistant Storekeeper in the bin card for monitoring and recording purposes.
4.0 GENERAL PROCEDURES
4.1.1 Inventory counts will be verified annually via a physical inventory.

4.1.2 The Depot Supervisor/Manager is the over-all in-charge of the
physical count and together with the concerned staffs of the Depots to
be assisted by the Storekeepers and the Assistant Storekeepers during
the actual counting.
4.1.3 Strictly no movement of stocks during the annual inventory.
4.1.4 All “reserved and un-claimed items” will be returned to stocks before
the count.
4.1.5 The inventory premises should be put into good order prior to starting
the count. Obsolete, damaged or defective goods or any items not to
be included should be placed together. Make sure that all materials
are in their proper places and can be clearly identified, label all
shelves and locations.
4.1.6 Personnel involved in the year-end inventory should strictly follow the
guidelines stated under the Office Order issued for the purpose.
4.2 PROCESS:
➢ Inventory Teams for this undertaking is issued through Office Order

signed by the Depot Supervisor/Manager composed of selected
personnel from the Depots.
➢ The Storekeepers, Assistant Storekeepers, Stock Clerks will assist the
Inventory Teams assigned to their respective warehouses.
40 | P a g e
➢ Counting will be done simultaneously in every warehouse. Specific

inventory areas will be assigned to each counting unit to assure that
all inventory items will be counted only once and the fastest and
accurate way possible.
➢ Inventory post-it sheets will provide space for amount counted and
the counting teams initials the count tags. When the recorder comes
to recount and black marker through the count so that there is no
doubt it was re-counted and recorded.
➢ Representatives from the Commission on Audit will observe the
counting process and ascertain that instructions are being followed.
They will check each area to verify that counting has been completed.
➢ A blind second count by another team the following day provided the
best assurance that counting has been accurately performed. The two
count totals should be compared and any difference reconciled
immediately.
➢ Original tags should be retained until verified by the inventory OIC.
➢ The physical inventory count is then reconciled with the bin cards and
computer inventory levels and adjustments are made to the inventory
to reflect the number of actual stock items on hand.
➢ Soft copies of the inventory result will be submitted by the
Comptroller Division, copy furnished Depot Operations Division as
basis for the beginning balance of the succeeding year.
➢ End of activity.
41 | P a g e

PART I - DEPOT OPERATIONS-converted As of December 2019

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PS-PhilGEPS Depot Operations Manual 2019

PART I: DEPOT OPERATIONS

➢ It is the responsibility of PS-PhilGEPS to transfer stock quantities to the depot in

➢ Trainings of depot staff on warehousing, operational procedures, financial reporting and

➢ Likewise, the LGU-depot shall undertake a survey of market prices of common-use

➢ The Hub is operated by personnel hired by PS-PhilGEPS Manila, directly reporting

2. Job Descriptions of Depot Complement

▪ Lead marketing activities of the Regional and LGU Depots

Logistics Management Officer IV (Depot Head)

▪ Oversees the day-to-day operations of the depot.

Logistics Management Officer III (Assistant Depot Head)

▪ Monitors and maintains safety stock level of the Depot.

Accountant II1 (Depot Accountant)

▪ Reviews and signs DVs/payrolls including purchase refund.

Information System Analyst II (Depot IT Officer)

▪ Administrator of the IT System for Inventory Management.

Administrative Officer IV2 (Depot Cashier)

▪ Acts as collecting and disbursing officer of the depot.

Warehouseman IV (Depot Inspector)

Administrative Assistant V (Depot Storekeeper II)

▪ Update/Input the TOS to the Inventory System.

Administrative Assistant III (Depot Storekeeper I)

Administrative Aide VI (Depot Utility Worker)

▪ Pick items based on approved DR.

▪ Provides administrative supervision to the LGU Depot

Assistant LGU Depot Manager

▪ Acts as collecting officer of the LGU Depot.

▪ Oversees the operation of supply management of the sub - depot

▪ Assist in the pick-up of stocks

B. GENERAL POLICIES AND GUIDELINES

c. Depot Electronic Catalogue

An advanced copy (stamped/received by COA) of those reports shall be submitted first to

It is the responsibility of the Regional Depot Accountant to check submissions (its

These reports shall include:

➢ Cash Receipts Register (CRR). Summarizes, in numerical order, monthly collections

➢ Report of Stock Position. Contains a summary of stock movement in a period of one

➢ Subsidiary Ledger for Accountability of Undeposited Collections. This report

b. Petty Cash Fund

c. Financial Transaction Recording

Type of Expense Description / Particulars

Postage & Deliveries

The computation is based on the following factors:

e. Guidelines on Depot Giveaways

1. Achieved ninety percent (90%) target sales of previous year;

8 ✓ Additional manpower must be available within the area as

Below are the activities to be undertaken in opening a new depot:

d. Minimum Office and Warehouse Equipment

e. Regional / LGU Depot's Annual Procurement Plan (APP)

No procurement of office supplies and equipment shall be undertaken unless in accordance

g. Conduct of Annual Depot Assessment

The following are the activities conducted in the said undertaking:

1. PS-PhilGEPS Updates, Upgrades and Improvements

2. Proposed Programs and Projects in Central Office and in Regions

3. Presentation of prior years' performance and recommendation of areas for improvement

4. Target Setting and Proposed Budget for the succeeding year

5. Recognition of Top Performing Depots

6. Other important concerns.

C. Specific Operating Procedures

a. Availability, Handling and Transfer of Stocks

i. Processing of Stock Transfer Request

d. In cases there will be modification (reducing or adding either quantities or items) in

ii. Receiving of Stocks

iii. Discrepancies Noted