Appendix 65

REPORT ON THE PHYSICAL COUNT OF BUILDING AND

STRUCTURES
(RPCBS)
INSTRUCTIONS

A. The RPCBS is the form used to report on the physical count of building and structures
owned by the LGU to be presented by building/structure and its component. It shall be
prepared yearly.

B. This form shall be accomplished as follows:

1. As at ________ - date of the report

2. Name of Accountable Officer – name of the accountable officer
3. Official Designation – official designation of the accountable officer
4. LGU Name – name of the local government unit
5. Date of Assumption – first day of assumption of the duties and responsibilities as
accountable officer
6. Building/Structure ID No. – ID No. assigned to the particular building/structure
7. Location – location of the public infrastructure
8. Component –component of the identified building/structure
9. Component Property No. – property number assigned to the component
10. Carrying Amount – the carrying amount (book value ) of the component
11. Condition – condition of the component as at inventory date
12. Remarks – other relevant information relative to road network component

C. The report shall be certified correct by the Inventory Committee Chair and Members,
approved by the Head LGU or his/her Authorized Representative, and verified by the COA
Representative.

D. This shall be prepared in four (4) copies distributed as follows:

Original - COA Auditor, through the Accounting Division/Unit

Copy 2 - Accounting Division/Unit
Copy 3 - Supply and/or Property Division/Unit
Copy 4 - Inventory Officer/Committee

E. It shall be submitted to the Auditor concerned and Accounting Division/Unit not later than
January 31 of each year.