AMU logo
AMU
ASSET MANAGEMENT UNIT
Department of Education
👤 Staff Portal
RESOURCES · POLICY LIBRARY

Policies & Manuals

The DepEd orders, COA circulars, and reference manuals that asset transactions are built on. Browse by category or search for a specific issuance, then download the official copy.

10
Documents
4
Categories
PDF
Format
PDF

Revised Guidelines on Property and Supply Management

DO 2024-015

Sets the current rules governing custody, transfer, and accounting of government property in schools and offices.

1.1 MB Issued Mar 2024
PDF

Guidelines on Disposal of Unserviceable Property

DO 2023-028

Outlines the process for condemnation, appraisal, and disposal of property no longer fit for use.

860 KB Issued Aug 2023
PDF

Policy on Accountability of School Property

DO 2022-011

Defines the responsibilities of school heads and property custodians for assets under their care.

640 KB Issued Feb 2022
PDF

Amended Rules on Property Inspection and Acceptance

COA CIRCULAR 2023-006

Updates the inspection procedures required before newly delivered property is accepted into inventory.

410 KB Issued Jun 2023
PDF

Guidelines on the Use of the eReport System

COA CIRCULAR 2022-004

Governs electronic submission of property reports to the Commission on Audit.

320 KB Issued Apr 2022
PDF

Budget Circular on Capital Outlay Classification

BUDGET CIRCULAR 2021-002

Clarifies which acquisitions are booked as capital outlay versus current operating expenditure.

275 KB Issued Nov 2021
PDF

Government Accounting Manual, Volume II

GAM VOL. II

The chart of accounts and accounting entries for property, plant, and equipment transactions.

3.4 MB Updated Jan 2024
PDF

Asset Management Unit Desk Manual

AMU-DM-01

A step-by-step reference to how the unit processes issuance, transfer, inventory, and disposal requests.

2.1 MB Updated Sep 2025
PDF

Procurement Manual for Supplies and Property

PROC-MAN-03

Reference guide covering procurement planning, bidding, and delivery acceptance for property acquisitions.

1.8 MB Updated Jul 2024
PDF

Advisory on Year-End Inventory Cutoff

MEMO 2025-114

Filing deadlines and cutoff dates for the annual physical count of property and supplies.

190 KB Issued Nov 2025
PDF

Advisory on Updated Form Templates

MEMO 2025-098

Notice on the revised ICS, RIS, and PAR templates now required for all new transactions.

145 KB Issued Sep 2025

No documents match your search. Try a different term or category.

Looking for a specific issuance?

If a policy or manual you need isn't listed here yet, send the unit a message and we'll help you track it down.

Contact AMU →