MANUAL ON THE

NEW GOVERNMENT ACCOUNTING SYSTEM

for
Local Government Units

THE ACCOUNTING BOOKS,

RECORDS, FORMS AND
REPORTS

VOLUME II
Manual on the
NEW GOVERNMENT ACCOUNTING SYSTEM
for
1

Local Government Units

TABLE OF CONTENTS

Volume II
The Accounting Books, Records, Forms
and Reports
368.1.1.1.1
Chapter 1.
and

Page

The Books of Accounts, Registries

Cash Records
Sec. 01.
Sec. 02.
Sec. 03.
Sec. 04.
Sec. 05.
Sec. 06.
Sec. 07.
Sec. 08.
Sec. 09.
Sec. 10.
Sec. 11.
Sec. 12.
Sec. 13.
Sec. 14.
Sec. 15.
Sec. 16.
Sec. 17.
Sec. 18.

Books of Accounts
Books of Original Entry
General Journal
Special Journals
Cash Receipts Journal
Check Disbursements Journal
Cash Disbursements Journal
Books of Final Entry
General Ledger
Subsidiary Ledger
Supplies Ledger Card
Work, Other Animals and Breeding Stocks
Ledger Card
Property, Plant and Equipment Ledger Card
Investment Ledger Card
Real Property Ledger Card
Construction in Progress Ledger Card
Registries
Registry of Appropriations, Allotments and
Obligations
368.1.1.1.2 Page
iii

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1
1
1
2
2
2
2
2
2
3
3
3
3
3
3
4
4

Sec. 19. Registry of Appropriations, Allotments and

Obligations Capital Outlay
Sec. 20. Registry of Appropriations, Allotments and
Obligations Maintenance and Other
Operating Expenses
Sec. 21. Registry of Appropriations, Allotments and
Obligations Personal Services
Sec. 22. Registry of Appropriations, Allotments and
Obligations Financial Expenses
Sec. 23. Registry of Public Infrastructures
Sec. 24. Registry of Reforestation Project
Sec. 25. Cash Records
Sec. 26. Cashbook Cash in Treasury
Sec. 27. Cashbook Cash in Bank
Sec. 28. Cashbook Cash Advances

4
4
4
5
5
5
5
5
6
6

Chapter 2. Accounting Forms and Reports

Sec. 29.
Sec. 30.
Sec. 31.
Sec. 32.
Sec. 33.
Sec. 34.
Sec. 35.
Sec. 36.
Sec. 37.
Sec. 38.
Sec. 39.
Sec. 40.
Sec. 41.
Sec. 42.

Accounting Forms and Reports

Allotment and Obligation Slip
Journal Entry Voucher
Disbursement Voucher
Petty Cash Voucher
General Payroll
Daily Wage Payroll
Index of Payment
Purchase Order
Purchase Request
Acceptance and Inspection Report
Supplies Availability Inquiry
Requisition and Issue Slip
Acknowledgment Receipt for Equipment

Sec. 43. Summary of Supplies and Materials

Issued
Sec. 44. Stock Card
Sec. 45. Property Card
Sec. 46. Work, Other Animals and Breeding Stocks
Property Card

8
8
8
8
8
8
8
9
9
9
9
9
9
9
9

9
10
10

iv

368.1.1.1.3 Page
Sec. 47. Check Register
Sec. 48. Accountants Advice of Local Check
3

10

Disbursements
Sec. 49. Report of Collections and Deposits
Sec. 50. Report of Accountability for Accountable
Forms
Sec. 51. Consolidated Report of Accountability for
Accountable Forms
Sec. 52. Abstract of Real Property Tax Collections
Sec. 53. Liquidation Report
Sec. 54. Report of Disbursements
Sec. 55. Report of Checks Issued
Sec. 56. Report on the Physical Count of Inventories
Sec. 57. Report on the Physical Count of Property,
Plant and Equipment
Sec. 58. Waste Materials Report
Sec. 59. Inventory and Inspection Report for
Unserviceable Property

10
10
11
11
12
12
12
12
12
12
12
13

A N N vE X E S
Annex No.
1
2
3
4
5
6
7
8
9
10
11
12
13

Page

General Journal (GJ)

Cash Receipts Journal (CRJ)
Check Disbursement Journal (CKDJ)
Cash Disbursement Journal (CDJ)
General Ledger (GL)
Subsidiary Ledger (SL)
Supplies Ledger Card (SLC)
Work, Other Animals and Breeding Stocks
Ledger Card (WOABSLC)
Property, Plant and Equipment Ledger Card
(PPELC)
Investment Ledger Card (ILC)
Real Property Ledger Card (RPLC)
Construction in Progress Ledger Card (CIPLC)
Registry of Appropriations, Allotments and
Obligations - Capital Outlay (RAAOCO)
4

16-17
18-19
20-21
22-23
24-25
26-27
28-29
30-31
32-33
34-35
36-37
38-39
40-41

14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Registry of Appropriations, Allotments and

Obligations - Maintenance and Other
Operating Expenses (RAAOMO)
Registry of Appropriations, Allotments and
Obligations - Personal Services (RAAOPS)
Registry of Appropriations, Allotments and
Obligations - Financial Expenses
(RAAOFE)
Registry of Public Infrastructures (RPI)
Registry of Reforestation Project (RRP)
Cashbook Cash in Treasury (CB-CT)
Cashbook Cash in Bank (CB-CB)
Cashbook Cash Advances (CB-CA)
Allotment and Obligation Slip (ALOBS)
Journal Entry Voucher (JEV)
Disbursement Voucher (DV)
Petty Cash Voucher (PCV)
General Payroll (GP)
Daily Wage Payroll (DWP)
Index of Payment (IP)
Purchase Order (PO)
Purchase Request (PR)

42-43
44-45
46-47
48-49
50-51
52-53
54-55
56-57
58-59
60-61
62-63
64-65
66-67
68-69
70-71
72-73
74-75

vi

ANNEXES
Annex No.
31
32
33
34
35
36
37
38
39
40
41
42
43
44

Page

Acceptance and Inspection Report (AIR)

Supplies Availability Inquiry (SAI)
Requisition and Issue Slip (RIS)
Acknowledgment Receipt for Equipment (ARE)
Summary of Supplies and Materials Issued
(SSMI)
Stock Card (SC)
Property Card (PC)
Work, Other Animals and Breeding Stocks
Property Card (WOABSPC)
Check Register (CR)
Accountants Advice of Local Check
Disbursements
Report of Collections and Deposits (RCD)
Report of Accountability for Accountable
Forms (RAAF)
Consolidated Report of Accountability for
Accountable Forms (CRAAF)
Abstract of Real Property Tax Collections
5

76-77
78-79
80-81
82-83
84-85
86-87
88-89
90-91
92-93
94-95
96-98
99-100
101-102
103

45
46
47
48
49
50
51

Liquidation Report (LR)

Report of Disbursement (RD)
Report of Checks Issued (RCI)
Report on the Physical Count of Inventories
(RPCI)
Report on the Physical Count of Property,
Plant and Equipment (RPCPPE)
Waste Materials Report (WMR)
Inventory and Inspection Report of
Unserviceable Property (IIRUP)

104-105
106-107
108-109
110-111
112-113
114-115
116-117

vii
Chapter 1. THE BOOKS OF ACCOUNTS, REGISTRIES
AND CASH RECORDS
Sec. 01. Books of Accounts. The books of accounts used
by the local government unit shall consist of the following:
1. records
for
recording
transactions
in
chronological order, known as the journals or
books of original entry; and
2. records for classifying and summarizing the
effects of the transactions on individual
accounts, known as ledgers or books of final
entry.
Sec. 02. Books of Original Entry. Books of original
entry or journals, shall be used to record in time sequence, financial
transactions and information presented in duly certified and approved
accounting documents.
The books of original entry shall consist of the following
journals:
1.

General
Journal

2.

Special
Journals
a. Cash Receipts Journal
b. Check Disbursements Journal
c. Cash Disbursements Journal

The basis of recording in the journals shall be the Journal

Entry Voucher (JEV).
Sec. 03. General Journal. This journal (Annex 1) shall be
used to record all transactions which can not be entered in the special
journals. It provides columns for the date, the JEV number,
particulars which give explanation for the transactions recorded, the
account code used, posting reference and the debit and credit amount.
Sec. 04. Special Journals. The special journals are
specifically designed to record transactions which are repetitive in
nature. Special columns are provided to facilitate summation and
postings in the general ledger.
Sec. 05. Cash Receipts Journal (CRJ). This journal
(Annex 2) is used to record all collections and deposits reported
during the month. It provides columns for the date, RCD number,
JEV number, name of collecting officer, collections (debit and
credit), deposits (debit and credit) and sundry columns in the
collections and deposits columns (debit and credit).
Sec. 06. Check Disbursements Journal (CkDJ). This
journal (Annex 3) is used to record check payments made by the
treasurer/cashier. It provides columns for the date, RCI number, JEV
number, payee, debit and credit columns for appropriate
disbursements accounts and sundry columns (debit and credit).
Sec. 07. Cash Disbursements Journal (CDJ). This
journal (Annex 4) is used to record all payments in cash by disbursing
officers out of their cash advances. It provides columns for the date,
reference/RD number, JEV number, accountable officer, debit and
credit columns for appropriate disbursements accounts and sundry
columns (debit and credit).
Sec. 08. Books of Final Entry. The books of final entry
are the General Ledger and Subsidiary Ledgers.
Sec. 09. General Ledger (GL). The General Ledger
(Annex 5) is a book of final entry containing accounts arranged in the
same sequence as the chart of accounts. Totals of columns in the
special journals and the individual entries in the General Journal are
directly posted in this book. At the end of each month, the accounts
are footed and at the end of the year, these are totaled, ruled and
closed and the balance extracted to serve as the opening balance of
the new fiscal year.
Sec. 10. Subsidiary Ledger (SL). The Subsidiary Ledger
(Annex 6) is a book of final entry containing the details or breakdown
of the balances of the controlling account appearing in the General
ledger. Postings to the subsidiary ledgers generally come from the
7

source documents. Examples of general ledger accounts which has

subsidiary ledgers are Cash Disbursing Officers, Cash in Bank
Local Currency Current Accounts, Accounts Receivable, Accounts
Payable, Special Accounts in the General Fund, etc. The totals of the
subsidiary ledger balances shall be reconciled to their respective
control account at the end of every month.
Sec. 11. Supplies Ledger Card (SLC). The Supplies
Ledger Card (Annex 7) is a subsidiary ledger to be maintained by the
accounting office for each type of supplies, crops and other inventory
items, to record acquisition, issuance and disposal. The SLC shall be
the basis in filling up the Supplies Availability Inquiry (SAI).
Sec. 12. Work, Other Animals and Breeding Stocks
Ledger Card. The Work, Other Animals and Breeding Stocks
Ledger Card (Annex 8) is a subsidiary ledger to be kept for each large
cattle which includes cows, horses, mules, asses, carabaos and other
members of the bovine family, acquired by purchase or raised which
attained the age of one year.
Small animals like pigs, goats, etc. shall also be singly
recorded in this form and taken-up as inventory upon reaching
marketable age or are ready for use.
Sec. 13. Property, Plant and Equipment Ledger Card
(PPELC). The Property, Plant and Equipment Ledger Card (Annex
9) is a subsidiary ledger to be kept for each class of property, plant
and equipment which shall record the acquisition, description,
custody, estimated life, rate of depreciation, disposal and other
information about the property, plant and equipment, based on the
source documents of the transactions.
Sec. 14. Investment Ledger Card (ILC). The Investment
Ledger Card (Annex 10) is a subsidiary ledger to be kept for each
type of investment which shall record the number of shares acquired,
acquisition cost and other relevant information.
Sec. 15. Real Property Ledger Card (RPLC). The Real
Property Ledger Card (Annex 11) is a subsidiary ledger card to be
kept for each real property (land) which record the property
description, location, acquisition cost, additions, and disposition.
Sec. 16. Construction in Progress Ledger Card (CIPLC).
The Construction in Progress Ledger Card (Annex 12) is a
subsidiary ledger card to be kept for each construction in progress
which records the amount paid per billing of the contractor in case of
construction by straight contract and the amount paid for materials,
labor and overhead in case of construction by administration.

Sec. 17. Registries. Registries are accounting records

which shall be maintained to monitor accounts/assets not recorded in
the books of accounts.
Sec. 18. Registry of Appropriations, Allotments and
Obligations (RAAO). The Registry of Appropriations, Allotments
and Obligations is prepared per function/program/project, allotment
class, current/continuing appropriations and fund. This record shall
be maintained by the accounting office to monitor appropriations,
allotments received and the obligations incurred against said
allotments. The balance is extracted every time an entry is made to
prevent incurrence of obligations in excess of allotments received or
approved appropriations.
The RAAOs are as follows:
Registry of Appropriations, Allotments and Obligations
Capital Outlay (RAAOCO);
Registry of Appropriations, Allotments and Obligations
Maintenance and Other Operating Expenses (RAAOMO);
Registry of Appropriations, Allotments and Obligations
Personal Services (RAAOPS); and
Registry of Appropriations, Allotments and Obligations
Financial Expenses (RAAOFE).
Sec. 19. Registry of Appropriations, Allotments and
Obligations Capital Outlay (RAAOCO). The Registry of
Appropriations, Allotments and Obligations Capital Outlay (Annex
13) shall be used to record appropriations, allotments received and
obligations incurred for capital outlay.
Sec. 20. Registry of Appropriations, Allotments and
Obligations Maintenance and Other Operating Expenses
(RAAOMO). The Registry of Appropriations, Allotments and
Obligations Maintenance and Other Operating Expenses (Annex
14) shall be used to record appropriations, allotments received and
obligations incurred for purchase of inventories and expenses
classified under Maintenance and Other Operating Expenses in the
Chart of Accounts.
Sec. 21. Registry of Appropriations, Allotments and
Obligations Personal Services (RAAOPS). The Registry of
Appropriations, Allotments and Obligations Personal Services
(Annex 15) shall be used to record appropriations, allotments
received and obligations incurred for expenses classified under
Personal Services in the Chart of Accounts.
Sec. 22. Registry of Appropriations, Allotments and
Obligations Financial Expenses (RAAOFE). The Registry of
9

Appropriations, Allotments and Obligations Financial Expenses

(Annex 16) shall be used to record appropriations, allotments
received and obligations incurred for expenses classified under
Financial Expenses in the Chart of Accounts.
Sec. 23. Registry of Public Infrastructures (RPI). The
Registry of Public Infrastructures (Annex 17) shall be used to record
completed infrastructures for use of the general public. A separate
Registry shall be maintained for each class of property or asset, as
follows:

Plazas, Parks and Monuments

Roads Highways and Bridges
Harbors, Seawalls, River Wall and Others
Runways
Railways
Waterways, Aqueduct, etc.
Irrigation canals and laterals
Reforestation Projects
Other Public Infrastructures.

Sec. 24. Registry of Reforestation Project (RRP). The

Registry of Reforestation Project (Annex 18) shall be used to record
expenses incurred on reforestation projects.
Sec. 25. Cash Records. Cash Records shall be used to
record collections, deposits, withdrawals and disbursements of cash.
It shall be maintained by the Accountable Officers.
Sec. 26. Cashbook Cash in Treasury. Cashbook for
Cash in Treasury (Annex 19) shall be used to record collections
(Debit column) and deposits to the bank (Credit column) based on
the RCD. The cashbook shall be maintained by the Treasurer by fund
and shall be updated and balanced daily. The Accountable Officer
shall, at the end of the month or when required to do so by proper
competent authority, rule and foot the cashbook. He shall likewise
accomplish the following certification in the cashbook:
I HEREBY CERTIFY that the foregoing is a
correct and complete record of the cash transactions
had by me in my capacity as Treasurer/Cashier of
___________ during the period from ____________,
20___ to ___________, 20__, inclusive, as indicated in
the corresponding columns.
Signature Over Printed Name
________________, 20___
10

Deposits shall also be recorded in the debit column of the

Cashbook Cash in Bank.
Sec. 27. Cashbook Cash in Bank. Cashbook for Cash
in Bank (Annex 20) shall be used to record deposits of collections
(Debit column) and withdrawals from the bank thru issuance of
checks (Credit column). The cashbook shall be maintained by bank
account and by fund and shall be updated and balanced daily. The
Accountable Officer shall, at the end of the month or when required
to do so by proper competent authority, rule and foot the cashbook.
He shall likewise accomplish the following certification in the
cashbook:
I HEREBY CERTIFY that the foregoing is a
correct and complete record of the cash transactions
had by me in my capacity as Treasurer/Cashier of
___________ during the period from ____________,
20___ to ___________, 20__, inclusive, as indicated in
the corresponding columns.
Signature Over Printed Name
________________, 20___
Sec. 28. Cashbook Cash Advances. The accountable
officer shall maintain a cashbook for cash advances (Annex 21) to
record the cash advances received (Debit column) and payments,
refunds and adjustments (Credit column) and the balance (Balance
column). The Accountable Officer shall, at the end of the month or
when required to do so by proper competent authority, rule and foot
the cashbook. He shall likewise accomplish the following
certification in the cashbook:
I HEREBY CERTIFY that the foregoing is a
correct and complete record of the cash transactions
had by me in my capacity as Disbursing Officer of
___________ during the period from ____________,
20___ to ___________, 20__, inclusive, as indicated in
the corresponding columns.
Signature Over Printed Name
________________, 20___

11

Chapter 2. ACCOUNTING FORMS AND REPORTS

Sec. 29.
Accounting Forms and Reports. The
Accounting Forms and Reports constitute the means by which
financial transactions and information are reported and recorded in
the journals.
Sec. 30. Allotment and Obligation Slip (ALOBS). The
Allotment and Obligation Slip (Annex 22) shall be used to record
allotments received and to request for obligation charged against the
allotments. It shall be prepared before processing the claim to ensure
that funds are available for the purpose.
Sec. 31. Journal Entry Voucher (JEV). The Journal
Entry Voucher (Annex 23) shall be used for all transactions of the
government, whether cash receipts, cash/check disbursements or noncash transactions. It shall be prepared by the Accounting Unit based
on transaction documents presented. Accounting journal entries shall
be reflected therein and it shall serve as the basis for recording the
transactions in the appropriate journals.

12

Sec. 32. Disbursement Voucher (DV). The Disbursement

Voucher (Annex 24) shall be used by local government agencies for
all money claims. The number shall be indicated on the DV and on
every supporting document of the claim. The supporting documents
shall be listed on the face of the voucher and in case more space is
needed, the back of the DV shall be used.
Sec. 33. Petty Cash Voucher (PCV). The Petty Cash
Voucher (Annex 25) shall be used for disbursements out of the Petty
Cash Funds.
Sec. 34. General Payroll (GP). The General Payroll
(Annex 26) shall be used for the payment of salaries, wages, overtime
pay, honoraria and other emoluments of government officers and
employees.
Sec. 35. Daily Wage Payroll (DWP). The Daily Wage
Payroll (Annex 27) shall be used for claims of laborers/casual
employees and other daily wage earners.
Sec. 36. Index of Payment (IP). The Index of Payment
(Annex 28) shall be used to record payments made to each employee,
supplier, and other agency creditor.
Sec. 37. Purchase Order (PO). The Purchase Order
(Annex 29) shall be used to support purchase of equipment, supplies
and materials, etc.
Sec. 38. Purchase Request (PR). The Purchase Request
(Annex 30) shall be used to request for the purchase of inventory/item
not available on stock and it shall be the basis of preparing the
Purchase Order.
Sec. 39. Acceptance and Inspection Report (AIR). The
Acceptance and Inspection Report (Annex 31) shall be used to
acknowledge the receipt of supplies and equipment purchased and
inspection made thereof.
Sec. 40. Supplies Availability Inquiry (SAI). The
Supplies Availability Inquiry (Annex 32) shall be used to inquire the
availability of supplies on stock from the Accounting Unit.
Sec. 41.
Requisition and Issue Slip (RIS). The
Requisition and Issue Slip (Annex 33) shall be used to request
supplies and materials that are carried in stock.
Sec. 42. Acknowledgement Receipt for Equipment
(ARE). The Acknowledgement Receipt for Equipment (Annex 34)
shall be used to report on the receipt of property and equipment for
official use from the Property Officer.
13

Sec. 43. Summary of Supplies and Materials Issued

(SSMI). The Summary of Supplies and Materials Issued (Annex
35) shall be prepared weekly by the Supply Officer and shall be used
by the Accounting Unit as a basis in preparing the JEV to record the
supplies and materials issued.
Sec. 44. Stock Card (SC). The Stock Card (Annex 36)
shall be used to record all receipts and issuances of supplies. It shall
be maintained by the Supply and Property Unit for each item in
stock.
Sec. 45. Property Card (PC). The Property Card (Annex
37) shall be used by the Supply and Property Unit to record the
acquisition, description, custody, disposal and other information
about the property, plant and equipment. It shall be kept for each
class of property, plant and equipment.
Sec. 46. Work, Other Animals and Breeding Stocks
Property Card (WOABSPC). The Work, Other Animals and
Breeding Stocks Property Card (Annex 38) shall be used by the
Property Office to record details on the acquisition, birth of offspring
and disposition of work, other animals and breeding stocks.
Sec. 47. Check Register. The Check Register (Annex 39)
shall be used to record all checks issued and where claimants shall be
required to acknowledge receipt of the check.
Sec. 48. Accountants Advice of Local Check
Disbursements. An Accountants Advice of Local Check
Disbursements (Annex 40) shall be prepared by the Accountant daily
for each depository account, in four copies to be distributed as
follows:
Original
Duplicate
Triplicate
Quadruplicate

Bank
Accountant
Treasurer
Auditor

Sec. 49. Report of Collections and Deposits (RCD).

The Report of Collections and Deposits (Annex 41) shall be prepared
by the following:
1.

Collectors for collections received and remittances

2.

Liquidating Officers for collections received from

collectors and remittances to the Treasurer/Cashier.

made.

14

3. Treasurer/Cashier for collections received from

liquidating officers, taxpayers and other sources and
deposits to depository banks.
The RCD shall consist of four (4) sections, namely: Section
A for Collections; Section B for Remittances/Deposits; Section C for
the Report on the Accountability for Accountable Forms; and
Section D for the Summary of Collections and Remittances/
Deposits.
Section A is composed of two parts: Part 1 for collections
made by collecting officers as well as the type of accountable forms
issued, serial numbers and amount of collections; and Part 2 for
collections made by liquidating officers/treasurers from collecting
officers. Section B presents remittances of collecting/liquidating
officers to treasurers and deposits of treasurers to depository bank.
Section C reports on the accountability for accountable forms which
shall include the name of forms and number, beginning balance,
received, issued and ending balance. Section D contains the summary
of collections and remittances/deposits and breakdown of collections
as to cash and details of checks received.
The accountable officer shall certify as to the correctness of
the report. The liquidating officer/treasurer shall verify the report
and acknowledge receipt of collections/remittances.
The report and all supporting documents shall be submitted
to the Accountant for the preparation of the JEV.
Sec. 50. Report of Accountability for Accountable Forms
(RAAF). The Report of Accountability for Accountable Forms
(Annex 42) shall be used to report the quantity of accountable forms
received, issued or cancelled by the accountable officer as of the end
of the month.
Treasurers/Collectors/tellers and other accountable officers
shall render this report of accountability for accountable forms at the
end of the month for consolidation by the local treasurer. Such report
shall also be prepared in case of transfer of office or accountability
by the accountable officer.
Sec. 51. Consolidated Report of Accountability for
Accountable Forms (CRAAF). The Consolidated Report of
Accountability for Accountable Forms (Annex 43) shall be prepared
by the Treasurer to consolidate the RAAF of accountable officers.
The consolidated report accompanied by the individual reports shall
be submitted to the unit auditor concerned for verification not later
than the fifth day of the ensuing month.

15

Sec. 52. Abstract of Real Property Tax Collections.

The Abstract of Real Property Tax Collections (Annex 44) shall be
prepared by the accountant to facilitate the distribution of real
property tax collections. At the end of the month a copy of the
abstract shall be submitted to the Provincial Accountant for
reconciliation.
Sec. 53. Liquidation Report (LR). The Liquidation
Report (Annex 45) shall be prepared by the concerned
employees/officers concerned to liquidate cash advances for travel or
for other purposes except those cash advances granted to
Regular/Special Disbursing Officer.
Sec. 54. Report of Disbursements (RD). The Report of
Disbursements (Annex 46) shall be prepared by the
Accountable/Disbursing Officers to support the liquidation of their
cash advances. The report shall be certified as to correctness by the
Disbursing Officer and forwarded to the Accounting Unit for the
preparation of the JEV.
Sec. 55. Report of Checks Issued (RCI). The Report of
Checks Issued (Annex 47) shall be prepared by the
Cashier/Disbursing Officers daily to report checks issued during the
period including cancelled ones.
Sec. 56. Report on the Physical Count of Inventories
(RPCI). The Report on the Physical Count of Inventories (Annex
48) shall be used to report the physical count of supplies by type of
inventory as of a given date. It shows the balance of inventory items
per cards and per count and shortage/overage, if any.
Sec. 57. Report on the Physical Count of Property,
Plant and Equipment (RPCPPE). The Report on the Physical
Count of Property, Plant and Equipment (Annex 49) shall be used to
report the physical count of property, plant and equipment by type as
of a given date. It shows the balance of property and equipment per
cards and per count and shortage/overage, if any.
Sec. 58. Waste Materials Report (WMR). The Waste
Materials Report (Annex 50) shall be used to report all waste
materials such as destroyed spare parts and other materials
considered scrap due to replacement.
Sec. 59. Inventory and Inspection Report for
Unserviceable Property (IIRUP). The Inventory and Inspection
Report for Unserviceable Property (Annex 51) shall be used as basis
to record dropping from the books the unserviceable properties
carried in the Property, Plant and Equipment and Inventory accounts.

16

17