Effective Government Property and Supply Management: Appraisal and Disposal Techniques

Course Focus and Features

This course offers a comprehensive guide to the effective management of government property and supplies, with a particular focus on appraisal and disposal procedures. It emphasizes compliance with COA regulations, proper valuation, and systematic disposal to ensure transparency, accountability, and efficiency in property management.

Key Features:

• End-to-end property and supply management cycle: receipt, use, appraisal, and disposal

• Guidelines on inventory management and property accountability

• Techniques in asset appraisal and valuation

• Legal and procedural requirements for disposal (e.g., transfer, sale, destruction)

• Case examples of common disposal issues and audit implications

Course Objectives

By the end of the course, participants will be able to:

1. Understand the regulatory framework for property and supply management in the public sector

2. Implement proper recording, tagging, and inventory control systems

3. Conduct accurate appraisals for government assets

4. Apply appropriate and lawful methods of property disposal

5. Prepare documentation and reports for COA and other oversight bodies

Who Should Attend

This course is highly recommended for NGAs, LGUs, SUCs and GOCCs/GFIs:

• Property and supply officers

• Inventory and asset custodians

• Accountants and records officers

• Internal auditors and BAC secretariat members

• Department heads, project managers, and LGU officials

What You Will Learn

Participants will develop knowledge and skills in:

• COA rules on property accountability and disposal (e.g., COA Circular No. 2020-006)

• Techniques for classifying serviceable vs. unserviceable assets

• Appraisal methods and valuation documentation

• Proper disposal procedures: public auction, negotiated sale, transfer, condemnation

• Preparation of Property Acknowledgment Receipts (PAR), IIRUP, ICS, and Disposal Reports

• Best practices to avoid disallowances and audit findings on asset disposal

Total Number of Hours - 24