Textbook Accountability Process
A step-by-step guide to tracking textbook issuance, ensuring successful year-end retrieval, and computing fair accountability for lost or damaged materials.
DepEd · Division of Siargao
START OF SCHOOL YEAR
PHASE 1
1
AO Issues ICS to Teacher
Property Custodian (AO) issues an Inventory Custodian Slip (ICS) to the teacher — the official record of books assigned.
2
Teacher Receives Books
Teacher acknowledges receipt of textbooks and learning resources by signing the ICS.
3
Teacher Distributes Books to Learners
Books are distributed based on the number of enrolled learners in the class.
4
Teacher Submits SF3 (Initial)
The SF3 (Books Issued and Returned) is submitted to the AO as an attachment to the ICS, documenting distribution to each learner.
Legal Basis
DepEd Order No. 14, s. 2012 — Policy and Guidelines on the Proper Distribution, Care, Recording, Retrieval and Disposal of Textbooks (TXs), Teacher's Manuals (TMs) and Other Instructional Materials
COA Circular No. 2012-006 — Prescribing the Revised Guidelines on the Accountability for Property
END OF SCHOOL YEAR — Return & Reconciliation Process
PHASE 2
1
Teacher Submits SF3 (Final / End-of-Year)
Shows the status of each book per learner:
2
AO Validates Inventory
- AO and teacher conduct physical inventory together.
- Validate and reconcile ICS vs. SF3 records.
3
AO Prepares RRESP
Receipt of Returned Semi-Expendable Property (RRESP) is prepared for all books actually returned and accepted after inspection.
4
Loss / Damage Analysis & Computation
- Compare: ICS issued vs. SF3 vs. RRESP
- Determine which books are lost or damaged
- Classify and compute liability (if any)
5
ICS Closure
- ICS is CLOSED / SETTLED based on RRESP and approved computation.
- A new ICS will be issued for the next school year.
Legal Basis / Governing Memoranda
DepEd Order No. 25, s. 2003 — Resolving Losses of Textbooks
DepEd Order No. 23, s. 2001 — Protection of Teachers
DepEd Order No. 14, s. 2012 — Policy on Distribution, Care, Recording, Retrieval and Disposal of Textbooks and Instructional Materials
COA Circular No. 2012-006 — Accountability for Property
Accountability Computation Table
| # | Case Type | Description | Cost (₱) | Years Used | Annual Depreciation (Cost ÷ 5) |
Amount to Pay (Annual × Years Used) |
|---|---|---|---|---|---|---|
| 1 | Lost Book Neglect / Negligence |
Book lost due to student negligence or failure to take care. | ₱120.00 | 2 | ₱120 ÷ 5 = ₱24.00 | ₱72.00 ₱24.00 × 2 = ₱72.00 |
| 2 | Lost Book New Book |
Brand new book lost due to negligence (0 years used). | ₱150.00 | 0 | ₱150 ÷ 5 = ₱30.00 | ₱0.00 ₱30.00 × 0 |
| 3 | Damaged Book Usable / Minor Damage |
Book with minor damage but still usable in the classroom. | ₱100.00 | 2 | ₱100 ÷ 2 = ₱20.00 | ₱0.00* |
| 4 | Damaged Book Unusable / Beyond Repair |
Book damaged beyond repair due to student negligence. | ₱100.00 | 3 | ₱100 ÷ 5 = ₱20.00 | ₱60.00 ₱40.00 × 3 |
| 5 | Lost Book Force Majeure |
Book lost or destroyed due to typhoon, flood, fire, earthquake, or other natural disaster. | ₱120.00 | 2 | ₱120 ÷ 5 = ₱24.00 | ₱0.00 |
| 6 | Lost Book Transfer / Drop-Out |
Student transferred or dropped out; book was not returned. | ₱120.00 | 2 | ₱120 ÷ 5 = ₱24.00 | ₱0.00 |
* Minor damage due to normal use may be considered NO PAYMENT. | Useful life of textbooks = 5 years (DepEd Order No. 25, s. 2003).
Special Considerations (No Payment Required)
🌀 Force Majeure
Loss/damage due to typhoon, flood, fire, earthquake or other natural disaster.
Requirements
- Affidavit / Explanation
- Certification from fire or barangay (if applicable)
🔄 Transfer / Drop-Out
Learner transfers or drops out; no negligence proven.
Requirements
- Explanation letter
- SF3 record on file
📖 Normal Wear & Tear
Book deteriorated from regular classroom use — not negligence.
Requirements
- No payment required
- Treated as normal depreciation
🔒 Theft (No Negligence)
Book stolen beyond the control of the learner or teacher.
Requirements
- Affidavit / Police report
- Barangay report
- Case evaluation
⚠️ Payment is Required ONLY IF:
- Negligence is proven
- Intentional damage
- Failure to take reasonable care of the book, and no force majeure deception
Documents Used
ICS
Inventory Custodian Slip
SF3
Books Issued and Returned
RRESP
Receipt of Returned Semi-Expendable Property
Supporting
Affidavits, Certifications, Police/Barangay Reports, etc.
Important Notes
- Useful life of textbooks is 5 years as provided in DepEd Order No. 25, s. 2003.
- Payment is required only if loss or damage is due to negligence.
- All documents (SF3, RRESP, affidavits, certifications) must be attached for audit purposes.
Governing References
DepEd Order No. 14, s. 2012
COA Circular No. 2012-006
DepEd Order No. 25, s. 2003
DepEd Order No. 23, s. 2001