Frequently Asked Questions

The AMU is responsible for the proper recording, custody, issuance, transfer, inventory, and disposal of school and division property — from supplies and equipment to furniture and vehicles — in accordance with government accounting and auditing rules.

School heads, property custodians, supply officers, and authorized division personnel may file requests, forms, and reports with the unit. Individual employees should coordinate through their school or office's designated property custodian.

All current forms are available on the Forms & Templates page, organized by issuance, transfer, inventory, and disposal categories. Each form lists its file size and last revision date.

Check the News & Updates page regularly for advisories, memo releases, and changes to filing procedures, or subscribe to your school's official communication channel.

The Inventory Custodian Slip (ICS) is used for semi-expendable property below the capitalization threshold, while the Property Acknowledgement Receipt (PAR) is used for capitalized property. Both document that an item has been formally issued to an end user or office.

Processing generally takes 3–5 working days from the date a complete and properly signed request is received, subject to stock availability and the approving official's schedule.

Both forms require the signature of the receiving end user (acknowledging receipt) and the issuing property custodian or supply officer. Capitalized items may also require countersignature by the school head or division property officer.

Request a certified true copy from the AMU by submitting a written request stating the property number or description and the approximate date of issuance. The unit keeps records on file for reference.

Fill out a Requisition and Issue Slip (RIS) with the item description, quantity, and purpose, then have it approved by your school head before submitting it to the AMU or division supply office for fulfillment.

Submit a Property Transfer Report signed by both the releasing and receiving custodians, along with the original ICS or PAR. The AMU updates its records once the transfer is confirmed by both parties.

Yes — requisitions may be delayed due to incomplete signatures, insufficient budget allocation, or limited stock, and may be denied if the request does not align with approved procurement or allocation guidelines.

The RPCI covers consumable supplies and materials on hand as of December 31 and is typically due to the AMU in the first weeks of January, in line with year-end accounting deadlines. Check News & Updates for the exact schedule each year.

The Report on the Physical Count of Property, Plant and Equipment (RPCPPE) is the annual inventory of capitalized assets. It is prepared by the school or office property custodian and consolidated by the AMU for submission to the Accounting Unit and COA.

Use the Waste Materials Report (WMR) to document scrap generated from repairs, replacements, or dismantled property. Submit it together with supporting photos, if available, for AMU review.

Discrepancies are flagged for reconciliation. The property custodian may be asked to provide supporting documents (ICS, PAR, transfer reports) to explain the variance before the record is corrected or escalated.

File an Inventory & Inspection Report of Unserviceable Property (IIRUP) before any condemnation or disposal. Property must be inspected and certified as no longer serviceable or economically repairable before disposal is approved.

The accountable officer must immediately report the incident in writing and may be required to file a Relief from Property Accountability request, supported by an affidavit and, where applicable, a police report, for AMU and COA evaluation.

The end user named on the ICS or PAR is accountable for the property's care and safekeeping. Accountability transfers only when a new transfer report or issuance document is signed and recorded by the AMU.