4 IMM-Logistics Records and Reports

Army Vision: By 2028, a world-class Army that is a source of national pride
Logistics Records and Reports
Army Core Purpose: Serving the people. Securing the land.

Classroom Rules
Objectives
TERMINAL LEARNING OBJECTIVE:
At the end of the lesson the students should be able to:
Classify all the Logistics forms, records and reports, and efficiently
utilize their applications in performing logistics functions in consumer
and operational levels.
ELO:
1. Distinguish the different forms, records and reports that are being
used in the different logistics functions.
2. Illustrate the application of the different forms, records and reports
on different scenarios.
3. Apply the principles of unit records maintenance system.
References:
 AFPM 4-00
 PAM 4-00 (PA Logistics Manual), 2007
 PAM 4-0107 (Responsible Supply Officer), 2015
 PAM 11-07 (Army Internal Audit), 2014
 FC 4-041 (Disposal of Government Property), 2005
 Government Accounting Manual for National
Government Agencies, Vol 2
 National Government Accounting System (NGAS),
2002
 http://www.gppb.gov.ph/laws/laws/PD_1445.pdf
Scope of Presentation
 Background
 Purpose of Logistics Records and Reports
 Forms and Property Records
 NGAS Forms and Instructions
Background
Background
National Government Accounting System (NGAS)
- is a simplified set of accounting concepts, guidelines

and procedures designed to ensure correct, complete
and timely recording of government financial
transactions, and productions of accurate and relevant
financial reports.
Background
PD 1445 – Government Auditing Code of the

Philippines
- All resources of the government shall be managed,

expended or utilized in accordance with law and
regulations, and safeguard against loss or wastage
through illegal or improper disposition, with a view to
ensuring efficiency, economy and effectiveness in the
operations of government.
Purpose of Logistics Records and

Reports
Purpose
Accounting, issuance and withdrawal of supplies will

undergo proper documentation. This is to ensure control
and tracking of stock levels of items needed by the
Philippine Army.
Purpose
Supply Officers, specifically the Supply Accountable

Officers are mandated to use forms applicable for every
issuance of supplies.
Their accountability rests on these specific

documents that will show how procured government
properties entrusted to them are being efficiently
managed and utilized.
Accounting Forms and Reports

PROPERTY ACKNOWLEDGEMENT RECEIPT

(PAR)
PAR
Old Name: ACKNOWLEDGEMENT RECEIPT FOR EQUIPMENT
(ARE)
IAR
PC Purpose:
PO
PR - This form shall be used in issuing non-expandable
RIS
property from a supply officer to user.
RSMI
This form shall be renewed every year or every time there
RCPI
is a change of accountability
SC
WMR
RPCPPE
PROPERTY ACKNOWLEDGEMENT RECEIPT

(PAR)
PAR
Old Name: ACKNOWLEDGEMENT RECEIPT FOR EQUIPMENT (ARE)
IAR
This report shall be prepared in two (2) copies distributed as
PC follows:
PO
PR Original Copy – Supply and Property Unit
RIS
Duplicate Copy – Recipient or user of the property
RSMI
RCPI Sample of accomplished PAR
SC
WMR
RPCPPE
INSPECTION AND ACCEPTANCE REPORT

(IAR)
PAR
IAR
PC Purpose:
PO
- shall be used to acknowledge the
PR
receipt of supplies and equipment purchase
RIS and inspection made thereof
RSMI
RCPI
SC
WMR
RPCPPE
INSPECTION AND ACCEPTANCE REPORT

(IAR)
PAR
The IAR shall be prepared in four (4) copies distributed as follows:
IAR
PC • Original Copy – Supplier (to be attached to the DV)
• Copy 2 – Inspection Officer/Committee
PO
• Copy 3 – Accounting Division/Unit (to be attached to the JEV)
PR • Copy 4 - Supply and Property Unit’s file
RIS
RSMI
RCPI Sample of accomplished IAR
SC
WMR NGAS Instruction
RPCPPE
PROPERTY CARD (PC)
PAR
IAR Purpose:
PC
This form shall be used and kept for each
PO
class of property, plant and equipment to record the
PR description, acquisition, transfer/disposal, and other
RIS information about the asset.
RSMI
RCPI
SC
WMR
RPCPPE
PROPERTY CARD (PC)
PAR
IAR The PC shall be maintained in the Supply and/or

PC Property Division/Unit for each class of PPE. The
PO
Supply and/or Property Custodian shall record promptly
the acquisition (based on the IAR and other supporting
PR
documents), issue/transfer/disposal and the
RIS description/information about the asset. It shall be
RSMI maintained by fund cluster.
RCPI
SC NGAS Instruction
WMR
RPCPPE
PURCHASE ORDER (PO)
PAR
IAR Purpose:
PC
This form shall be used to support purchase of
PO
equipment, supplies and materials, etc.
PR
RIS The PO is a form/document used by the agency/entity,
RSMI addressed to a supplier, to deliver specific quantities of
RCPI supplies/goods/property subject to the terms and conditions
contained in the PO.
SC
WMR
RPCPPE
PURCHASE ORDER (PO)
PAR The PO shall be prepared in four (4) copies distributed as follows:

IAR
• Original Copy – Supplier for conforme to the terms of the PO
PC and as attachment to the DV upon request for payment
PO • Copy 2 – retained by the Supply and/or Property Division/Unit
PR for file
• Copy 3 – to be submitted to COA within five (5) days after
RIS
conformity by the Supplier
RSMI • Copy 4 - Supplier’s file
RCPI
Sample of accomplished PO
SC
NGAS Instruction
WMR
RPCPPE
PURCHASE REQUEST (PR)
PAR Purpose:
IAR
PC The PR is a form used to request for the
PO
purchase of inventory/item not available on stock
and it shall be the basis of preparing the
PR
Purchase Order (PO)
RIS
RSMI
RCPI
SC
WMR
RPCPPE
PURCHASE REQUEST (PR)
PAR The PR shall be prepared in three (3) copies distributed as

IAR
follows:
PC
• Original Copy – Supply and/or Property Division/Unit for
PO their appropriate action, later to be attached to the
PR original DV for the payment
RIS • Copy 2 – Supply and/or Property Division/Unit File
RSMI
• Copy 3 – Requisitioning Department/Office/Division File
RCPI
SC NGAS Instruction
WMR
RPCPPE
REQUISITION AND ISSUANCE SLIP (RIS)
The RIS shall be used to request supplies and materials that

PAR are carried on stock
IAR
This form shall be prepared in three (3) copies distributed as follows:
PC
PO • Original Copy – Accounting Division/Unit (to be attached to
PR the RSMI)
RIS
• Copy 2 – Requisition Division/Office’s file
• Copy 3 – Supply and/or Property Division/Unit’s file
RSMI
RCPI
Sample of accomplished RIS
SC
NGAS Instruction
WMR
RPCPPE
REPORT OF SUPPLIES AND MATERIALS

ISSUED (RSMI)
PAR
IAR Purpose:
PC
- Prepared by the Supply Accountable Officer and shall be
PO
used by the accounting unit as a basis in preparing the
PR JEV to record the supplies materials issued
RIS
RSMI - on a daily basis
RCPI
SC
WMR
RPCPPE
REPORT OF SUPPLIES AND MATERIALS

ISSUED (RSMI)
PAR
IAR This form shall be prepared in two (2) copies distributed as

follows:
PC
PO • Original Copy – Accounting Division/Unit to support the
PR JEV drawn to record issues of stocks
RIS • Copy 2 – Supply and/or Property Custodian’s File
RSMI
RCPI
Sample of accomplished RSMI
SC
NGAS Instruction
WMR
RPCPPE
REPORT ON THE PHYSICAL COUNT OF

INVENTORIES (RPCI)
PAR
IAR Purpose:
PC
PO
This form shall be used to report on the physical count
of inventory items by type such as Office Supplies,
PR
Accountable Forms, Medical, Dental, and Laboratory
RIS Supplies, Food/Non-food Inventory, etc. which are owned
RSMI by the agency. It shows the balance of inventory item per
RCPI cards and per count and shortage or overage, if any as of
SC given date.
WMR
RPCPPE

INVENTORIES (RCPI)
This form shall be prepared in four (4) copies distributed as
PAR
follows:
IAR
PC • Original Copy – COA Auditor, through the Accounting
PO Division/Unit
PR
• Copy 2 – Supply and/or Property Division/Unit
• Copy 3 – Inventory Officer/Committee
RIS
• Copy 4 – Accounting Division/Unit
RSMI
RCPI The report shall be submitted to the COA Auditor
SC concerned not later than July 31 and January 31 of each
WMR year for the first and second semesters, respectively.
RPCPPE NGAS Instruction
STOCK CARD (SC)
PAR Purpose:
IAR
PC
- This form shall be used to record all receipts and
issuance of supplies. It shall be maintained by the Supply
PO
and Property Unit for each item of stock.
PR
RIS
RSMI
RCPI
SC
WMR
RPCPPE
STOCK CARD (SC)
PAR
The agency/entity shall conduct physical count of inventories
every semester. The semestral physical inventory of supplies
IAR
shall be reconciled with the SLCs and controlling accounts
PC and Supply and/or Property records. Any discrepancies shall
PO be immediately verified and adjusted.
PR
RIS
The balance per stock card shall be reconciled regularly with
the SLC maintained by the Accounting Division/Unit.
RSMI
RCPI Sample of accomplished SC
SC
WMR NGAS Instruction
RPCPPE
WASTE MATERIALS REPORT (WMR)
PAR Purpose:
IAR
PC
This report shall be used to report all waste materials,
such as destroyed spare parts and other materials
PO
considered scrap due to replacement, previously taken up
PR
in the books as assets so that they may be properly
RIS disposed of and dropped from the accounts.
RSMI
RCPI
SC
WMR
RPCPPE
WASTE MATERIALS REPORT (WMR)
PAR
This report shall be prepared in two (2) copies distributed as
follows:
IAR
PC Original Copy – Chief Accountant
PO Copy 2 – Property Officer’s File
PR Copy 3 –COA Auditor
RIS
RSMI NGAS Instruction
RCPI
SC
WMR
RPCPPE

PROPERTY, PLANT AND EQUIPMENT (RPCPPE)
PAR
IAR Purpose:
PC
PO This form shall be used to report on the physical count of
PR
property, plant and equipment by type such as Heavy
Equipment, Technical and Scientific Equipment, Motor
RIS
Vehicles, Office Equipment, Furniture and Fixture, etc. which
RSMI are owned by the agency.
RCPI
SC
WMR
NGAS Instruction
RPCPPE

PROPERTY, PLANT AND EQUIPMENT (RPCPPE)
PAR
IAR This report shall be prepared in four (4) copies distributed as

PC follows:
PO
PR
Original Copy – COA Auditor, through the Accounting
Division/Unit
RIS
Copy 2 – Accounting Division/Unit
RSMI Copy 3 – Supply and/or Property Division/Unit
RCPI Copy 4 - Inventory Officer/Committee
SC
WMR
NGAS Instruction
RPCPPE
Accounting Forms and Reports

1) Property Acknowledgment Receipt (PAR) or ARE
2) Inspection and Acceptance Report (IAR)
3) Property Card (PC)
4) Purchase Order (PO)
5) Purchase Request (PR)
6) Requisition and Issuance Slip (RIS)
7) Report of Supplies and Materials Issued (RSMI)
8) Report on the Physical Count of Inventories (RPCI)
9) Stock Card (SC)
10) Waste Materials Report (WMR)
11) Report on the Physical Count of Property, Plant and
Equipment (RPCPPE)
10 MINUTES
Forms for Use of Depot or

Installation Supply Officers
DISBURSEMENT VOUCHER (DV)
DV
Purpose:
PTR
- This form shall be used to pick-up the accountability
PTIS of property acquired through purchase from appropriated or
IIRUP reimbursement funds of the Army.
TIR
RPFIS
PROPERTY TRANSFER RECEIPT (PTR)
General Form No. 30 (a)

DV
PTR Purpose:
PTIS
IIRUP
This form shall be in the transfer or property
accountability or non-expendable supplies from one Property
TIR
Accountable Officer to another. It shall serve as the evidence
RPFIS
of issue of transfer. It may be used as a packing slip or a tally.
PROPERTY TURN-IN SLIP (PTIS)
AGO Form No. 447

DV
IRP Purpose:
PTIS
IIRUP - used for turning-in of property or supply whether an excess
TIR and unserviceable supply
RPFIS
INVENTORY AND INSPECTION REPORT ON

UNSERVICEABLE PROPERTY (IIRUP)
DV
Purpose:
IRP
This report shall be used as basis to record dropping from the
PTIS books the unserviceable properties carried in the property,
IIRUP plant and equipment
TIR
This report shall be prepared in three (3) copies and submitted by
RPFIS
the accountable officer to the following:
• Original Copy – Accounting Unit

• Copy 2 – Property Officer’s file
• Copy 3 - COA
NGAS Instruction
TECHNICAL INSPECTION REPORT (TIR)
Purpose:
DV
IRP This report when duly accomplished shall be

PTIS reported to the Inventory and Inspection Report, the Report of
IIRUP Survey or Statement of Charges, as the case maybe
TIR
RPFIS
REPORT OF PROPERTY FOUND IN STATION

(RPFIS)
Purpose:
DV
IRP - This form shall be used to pick up accountability of all

PTIS supplies like MAP, captured enemy property and confiscated;
IIRUP
all procured properties that are found in station for booking up
in the PA book of accounts and serve as supporting
TIR
documents and basis for the issuance of JEV in the
RPFIS accounting unit.
REPORT OF PROPERTY FOUND IN STATION

(RPFIS)
DV
IRP The RPFIS shall be prepared in three (3) copies distributed

PTIS as follows:
IIRUP
• Original Copy – Accounting Unit
TIR
• Copy 2 – Property Accountable Office
RPFIS
• Copy 3 – End-user
Forms for Use of Depot or Installation

Supply Officers
1) Disbursement Voucher (DV)

2) Invoice Receipt of Property (IRP)
3) Property Turn-in Slip (PTIS)
4) Inventory and Inspection Report of Unserviceable
Property (IIRUP)
5) Technical Inspection Report (TIR)
6) Report of Property Found in Station (RPFIS)
Forms for Use of Consuming Level

Supply Officers
STATEMENT OF CHARGES
SC FS Form No. 3
SRC
Purpose:
PRB
This form shall be used whenever the pay of an

officer or enlisted personnel is to be charged for property lost,
damaged or destroyed by him thru his fault or negligence.
STOCK RECORD CARD
SC QMS Form No. 2 (Revised)

SRC
Purpose:
PRB
Is the primary instrument of the formal stock record
account, and indicates receipt and issuance of property by
individual transactions, voucher number and all other
necessary data for cross reference to documentation
substantiating the stock record card entry.
PROPERTY REGISTRY BOOK
SC Purpose:
SRC
In it are recorded all the transactions regardless of
PRB
supply classification, in its life in the order of occurrence. It is
the book of chronological entries where transactions are
recorded from day to day as they occur.
Forms for Use of Consuming Level Supply

Officers
1) Statement of Charges
2) Stock Record Card
3) Property Registry Book
4) Property Acknowledgement Receipt (PAR)
5) Property Turn-in Slip (PTIS)
10 MINUTES
Property Accounting Records of

Consuming Level Supply Officers
RECORD OF CONSUMPTION
ROC Purpose:
ICER
- Any record document which shows that
CPB
expandable supplies have been consumed in the public
SPB
service or in the transaction of official business such as Trip
BC Tickets for POL products, Job Orders for technical service
IAR expendable, after encounter/training reports for ammunition
ROS expended, etc.
INDIVIDUAL CLOTHING AND EQUIPMENT

RECORD
ROC AGO Form No. 32

ICER
Purpose:
CPB
SPB
This form shall be used to effect evidence of
BC issuance made to each enlisted man for clothing, and
IAR equipment on authorized allowance.
ROS
It shall also serve as counter-receipt for turned-in
individual equipment of each enlisted man. This form is the
record of consumption for clothing.
COMPANY PROPERTY BOOK
ROC Purpose:
ICER
This is a record to be kept and maintained by the RSO at
CPB
Company Level for all TOE property by Technical services,
SPB classification and grouping where receipt, issues and
BC balances are shown.
IAR
-
ROS
STATION PROPERTY BOOK
ROC OFFICE PROPERTY BOOK

ICER
Purpose:
CPB
SPB
- Similar to the Company Property Book in which a record
BC is maintained for all non-expendable housekeeping type, non-
IAR TO&E equipment issued by supply officers of posts, camps or
ROS installation
BIN CARD
ROC Purpose:
ICER Maintained by warehouseman/store keeper. It is reconciled
with stock/property card. It is being kept for each type /class
CPB
of supply on the shelves or bin where the article is stored.
SPB
This must be kept up-to-date.
BC
IAR
ROS
INVENTORY ADJUSTMENT REPORT
ROC AFP AGO Form No. 54

ICER
Purpose:
CPB
SPB This form shall be used to adjust discrepancies for
BC MAP or non-republic properties noted between balances in
IAR the stock cards and actual balances of stock on hand of all
ROS
supplies.
This form shall be made within ten (10) days after the
physical count is completed by the Supply Accountable
Officer and approved by his Unit Commander.
REPORT OF SURVEY
ROC AGO Form No. 15

ICER
CPB Purpose:
SPB
- This is used for obtaining relief of
BC property accountability and or responsibility for
IAR lost, damage, stolen or destroyed or worn out
ROS supplies and equipment other than FWT.
REPORT OF SURVEY
Attachments:
1. Notice of Loss to the Auditor
ROC
2. Affidavit executed by the Supply Accountable Officer
ICER 3. Request for Relief of Property Accountable Officer
CPB 4. Joint Affidavit of Two (2) Disinterested Persons
5. Certification from SAO
SPB
6. Police Report/Spot Report/Incident Report (Whatever is applicable)
BC 7. Appropriate Orders from the Survey Board
IAR 8. Survey Board Report
ROS 9. Sketch of Incident Site/Encounter Site
10. Certified photocopy of ARE
11. Comment/Recommendation of the Agency Head
12. Pictorial
REPORT OF SURVEY
NOTE:
ROC
ICER There will be other possible requirements in the
CPB Report of Survey, aside from those listed above,
SPB
which the PAO/UPO will require the Accountable
Officer as additional supporting documents. It
BC
will vary on how the item was lost.
IAR
ROS
TALLY IN/OUT
TALLY IN/OUT
Form usually used in bringing in items subsequently
inspected by authorized personnel. Tally out—items to
TALLY IN
be brought out from installation are reflected in this
form for proper accounting.

INVENTORIES (RPCI)
The RPCI is a form used to report the physical count of

inventory items by type such as Office Supplies Inventory;
Accountable Forms Inventory; Medical, Dental and Laboratory
Supplies Inventory; Food Supplies Inventory, etc. which are
RCPI owned by the agency/entity. It shall be prepared semi-annually
by the Inventory Committee and by fund cluster.
NGAS Instruction

INVENTORIES (RPCI)
The RPCI is a form used to report the physical count of

inventory items by type such as Office Supplies Inventory;
Accountable Forms Inventory; Medical, Dental and Laboratory
Supplies Inventory; Food Supplies Inventory, etc. which are
RCPI owned by the agency/entity. It shall be prepared semi-annually
by the Inventory Committee and by fund cluster.
Sample of accomplished RCPI
NGAS Instruction
INVENTORY CUSTODIAN SLIP (ICS)
Item with serviceable life of more than one year but small
enough to be considered as property, plant and equipment.
ICS
Sample of accomplished ICS
NGAS Instruction
TRIP TICKET
This is a very important document to be filled

up by drivers of organic vehicles duly
approved by authorities. Stated is the proper
identification of vehicles, its destination,
TP purpose of travel and other data. Serves as
document for the daily activities of the unit
and authority for the driver to operate said
vehicle.
AMMUNITION INDIVIUAL ISSUANCE

CARD
AMMUNITION INDIVIDUAL ISSUANCE CARD
NO. ________
NAME: MSG Juan Dela Cruz

UNIT: Bravo Company, 90IB, 10ID, PA
RECORDS OF TRANSACTIONS
REMARKS SIGNATURE
AMMO ON ACTUAL
DATE NOMENCLATURE EXPENDED REPLENISHED VARIANCE RSO/
HAND ON HAND
AUTH Individual Inspecting
Officer
EX.
22-Dec-05 Ctg 5.56mm Ball 360 103 100 357 3 Spot Inspection
Ctg 40mm HEDP 18

5-Jan-06
Ctg 5.56mm Ball 360 200 MR
Ctg 40mm HEDP 18 15 Opns Ofr
7-Jan-06
Ctg 5.56mm Ball 200 0 ISS DIR
Ctg 40mm HEDP 15 0 SS DIR

TRIP TICKET
This is a very important document to be filled

up by drivers of organic vehicles duly
approved by authorities. Stated is the proper
identification of vehicles, its destination,
TP purpose of travel and other data. Serves as
document for the daily activities of the unit
and authority for the driver to operate said
vehicle.
Summary of Presentation
 Background
 Purpose of Logistics Records and Reports
 Forms and Property Records
 NGAS Forms and Instructions
“Leaders win through logistics. Vision, sure. Strategy, yes.

But when you go to war, you need to have both toilet
paper and bullets at the right place at the right time. In
other words, you must win through superior logistics.
- Tom Peters
THANK
YOU! 

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Army Vision: By 2028, a world-class Army that is a source of national pride

Logistics Records and Reports

Army Core Purpose: Serving the people. Securing the land.

National Government Accounting System (NGAS)

- is a simplified set of accounting concepts, guidelines

PD 1445 – Government Auditing Code of the

- All resources of the government shall be managed,

Purpose of Logistics Records and

Accounting, issuance and withdrawal of supplies will

Supply Officers, specifically the Supply Accountable

Their accountability rests on these specific

Accounting Forms and Reports

PROPERTY ACKNOWLEDGEMENT RECEIPT

PROPERTY ACKNOWLEDGEMENT RECEIPT

INSPECTION AND ACCEPTANCE REPORT

INSPECTION AND ACCEPTANCE REPORT

PROPERTY CARD (PC)

PROPERTY CARD (PC)

IAR The PC shall be maintained in the Supply and/or

PURCHASE ORDER (PO)

PURCHASE ORDER (PO)

PAR The PO shall be prepared in four (4) copies distributed as follows:

PURCHASE REQUEST (PR)

PURCHASE REQUEST (PR)

PAR The PR shall be prepared in three (3) copies distributed as

REQUISITION AND ISSUANCE SLIP (RIS)

The RIS shall be used to request supplies and materials that

REPORT OF SUPPLIES AND MATERIALS

REPORT OF SUPPLIES AND MATERIALS

IAR This form shall be prepared in two (2) copies distributed as

REPORT ON THE PHYSICAL COUNT OF

REPORT ON THE PHYSICAL COUNT OF

STOCK CARD (SC)

STOCK CARD (SC)

WASTE MATERIALS REPORT (WMR)

WASTE MATERIALS REPORT (WMR)

REPORT ON THE PHYSICAL COUNT OF

REPORT ON THE PHYSICAL COUNT OF

IAR This report shall be prepared in four (4) copies distributed as

Accounting Forms and Reports

Forms for Use of Depot or

DISBURSEMENT VOUCHER (DV)

PROPERTY TRANSFER RECEIPT (PTR)

General Form No. 30 (a)

PROPERTY TURN-IN SLIP (PTIS)

AGO Form No. 447

INVENTORY AND INSPECTION REPORT ON

• Original Copy – Accounting Unit

TECHNICAL INSPECTION REPORT (TIR)

IRP This report when duly accomplished shall be

REPORT OF PROPERTY FOUND IN STATION

IRP - This form shall be used to pick up accountability of all

REPORT OF PROPERTY FOUND IN STATION

IRP The RPFIS shall be prepared in three (3) copies distributed

Forms for Use of Depot or Installation

1) Disbursement Voucher (DV)

Forms for Use of Consuming Level

This form shall be used whenever the pay of an