Promotional Examination Cy 2026 Reviewer

1. According to C.O.A rules, who is responsible for the physical custody and safekeeping of property issued?

End-User/Accountable Officer

2. What form is submitted for dropped or disposed P.P.E? ➢ Inventory and Inspection Report of Unserviceable Property (I.I.R.U.P)

3. It is used for recording the receipts, issuances and the balance of supplies and maintained by the Supply and Property.

Stock Card

4. This form is used for reporting all materials that are destroyed such as spare parts and other materials considered scrap due to replacement.

Waste Material Report

5. C.O.A audit findings on P.P.E focus on:

Accuracy and completeness of records

6. This document is used to record and track semi-expendable items—these are items that are not consumable but also not capital assets.

Semi-Expendable Property Card

7. What form is required for turn-over of accountable properties?

Property Transfer Report

8. This is a report prepared by the Supply and/or Property Unit for the actual disposal of the unserviceable semi-expendable property.

Inventory and Inspection Report of Unserviceable Semi-Expendable Property (I.I.R.U.S.P)

9. What is the primary purpose of inventory management in government agencies?

To ensure proper use and accountability of government property

10. It means tracking supplies and equipment to use resources wisely, avoid waste, and follow rules.

Inventory Management

11. It refers to the cutting waste, avoiding loss, and using resources smartly.

Cost Savings

12. It refers to make the process smoother and cutting down extra paperwork.

Enhanced Operational Efficiency

13. Which office consolidates the annual inventory reports?

➢ C.G.L.S.C

14. It refers to the use of computer programs to keep track of items, create reports, and make tasks easier automatically.

Inventory Management Software

15. Which software is used to organize and improve the efficiency of storing and retrieving inventory in warehouses.

Warehouse Management System

16. Who signs the Inventory Custodian Slip?

Supply Accountable Officer and End-user

17. Which approach uses barcode labels and apps to enable fast and real time inventory tracking and updates?

Barcode Scanning

18. What is one advantage of using inventory management software in government agencies?

Automates and improves

19. What is the primary purpose of the I.I.R.U.P & I.I.R.U.S.P?

To document unserviceable government property

20. Who is responsible for the safekeeping of all supplies and property issued?

End-user

21. Which document supports the disposal of unserviceable government property?

I.I.R.U.P

22. Who certifies the physical condition of property listed in the I.I.R.U.P?

➢ Inspection Committee

23. The I.I.R.U.P is issued in case of:

Properties Plant and Equipment are due for Disposal

24. What is the main difference between I.I.R.U.P and I.I.R.U.S.P?

24. What is the main difference between I.I.R.U.P and I.I.R.U.S.P?

A. I.I.R.U.P is for newly purchased items, I.I.R.U.S.P is for donated items

I.I.R.U.P is for unserviceable property, I.I.R.U.S.P is for unserviceable semi-expendable property

25. What form is required for turn-over of accountable properties?

➤ Property Transfer Report

26. This form is used for reporting all materials that are destroyed such as spare parts and other materials considered scrap due to replacement.

Waste Material Report 27. Which form is used to document the issuance of semi-expendable items?

➢ Inventory Custodian Slip

28. Which of the following is not a reason to prepare an I.I.R.U.P?

➢ Property is newly purchased

29. This form shall be used when there are transfers of property from one Accountable Officer/Agency/Fund Cluster to another Accountable Officer/Agency/Fund Cluster.

Property Transfer Report

30. Discrepancies found during reconciliation should be addressed by:

Joint review by S.A.O and Accountant

31. Which process refers to obtaining items by following government procedures including requests, contracts, and payments?

Purchasing & Acquisition

32. Which process refers to checking items in person (once a year or twice a year) to make sure records are correct?

Physical Inventory

33. An item costing ₱14,000 and used repeatedly for more than one year is considered _ _.?

34. Firearm returns must be accompanied by ___ _.

Turn-in Slip or Return Receipt

35. What is the document used to request stock items from the supply office?

➤ Requisition and Issue Slip (R.I.S)

36. Which office has the final responsibility for the reconciliation of records?

C.G.A.S.O and C.G.S.A.O

37. How often should the physical inventory of Property, Plant, and Equipment (P.P.E) be conducted at a minimum?

Once a year

38. What document is issued when a P.P.E is assigned to employee/personnel of a unit/office?

P.A.R

39. On what basis should the issuance of firearms be determined?

Operational necessity and Table of Organization

40. What is the minimum value of a government property to be classified as P.P.E (Property, Plant & Equipment) under C.O.A Circular 2022 to 004?

Math summary: This expression states a minimum value for government property to be classified as property, plant, and equipment. The required minimum value is fifty thousand pesos.

41. Which document supports removal of P.P.E from records?

➢ I.I.R.U.P

42. What is the purpose of the Stock Card?

Monitor quantity and movement of supplies

43. Which document is use for semi-expendable property issued to an end-user?

Math summary: This expression identifies the abbreviation ICS. It serves as the answer to a question regarding the document used for semi-expendable property issued to an end-user.

44. Which factor is not a basis for firearm allocation?

Civilian complaints

45. In which office or location is a Stock Card/Bin Card usually maintained?

➢ Supply Room/Storage

46. Who maintains the Property Card?

Supply Accountable Officer

47. Which official form is used to record the receipt and inspection of delivered items?

Math summary: This expression identifies the acronym IAR. It refers to the official form used to record the receipt and inspection of delivered items.

48. This report is used for the physical count of Property, Plant, and Equipment (P.P.E) by type, such as land, buildings, vehicles, and watercraft owned by the agency.

Report on the Physical Count of Property, Plant, and Equipment (R.P.C.P.P.E)

49. Which form is used when there are transfers of property from one Accountable Officer/Agency/Fund Cluster to another Accountable Officer/Agency/Fund Cluster?

Math summary: This expression identifies the abbreviation for the Property Transfer Report. It specifies the particular form used for transferring property between different accountable officers, agencies, or fund clusters.

50. What circular guides the conduct of One-Time Cleansing of Inventory?

C.O.A Circular 2020 to 006

51. Which item should not be recorded under the Office Supply Inventory account?

Filing cabinet

52. Which item should not be recorded under the Office Supply Inventory account?

Filing cabinet

53. What P.C.G Circular number used by the agency as reference in the disposal of unserviceable properties?

Math summary: This expression identifies a specific reference number. It specifies the PCG Circular number as zero six dash zero one nine.

54. Which of the following should be recorded under the Accountable Forms, Plates and Stickers Inventory account?

Official receipts and vehicle license plates 55. How is food recorded once it is consumed by inmates or patients? It is expensed under Food Supplies Expense

56. What is the main purpose of the Drugs and Medicine Inventory account? To recognize the cost of drugs and medicines acquired for government operations

57. What does R.C.A stand for?

Revised Chart of Accounts

58. It is the last phase of in the asset life cycle, to wit: Asset Planning, Asset Creation (Acquisition), Operation and Maintenance, Asset Monitoring, Renewal/Rehabilitation, and Disposal.

property disposal

59. What is the purpose of the Medical, Dental, and Laboratory Supplies Inventory account?

To recognize the cost of medical, dental, and laboratory supplies purchased or received for government operations

60. Which of the following is not considered an expendable supply? ➤ Computers

61. Disposal procedures cover which of the following types of agencies?

National government

State universities

➢ Local Government Units

62. The following are considered Property, Plant, and Equipment (P.P.E) Except:

Bond Paper

63. Semi-expendable items are generally defined as those with a unit cost of _ _:

P49,999.99 and below

64. Inspection means the _ _ (including testing) of supplies and services to determine whether they conform to contract requirements.

examination

65. The first phase of cycle of supplies is?

Requisition

66. Which of the following is not usually part of the inspection process for supplies and services?

Negotiating prices with suppliers

67. Which of the following statements about the inspection of deliveries is True according to government policy?

→ Inspection should be conducted in the most economical and expeditious manner while protecting government interests.

68. Properties used in day-to-day operations, other than land, structures and fixed facilities, having a useful life of more than one (1) year and costing above Fifty Thousand Pesos (PhP 50,000.00)

Equipment

69. What is Random Sampling?

Selecting items completely at random from the entire delivery or a selected group

70. What documents should be checked first upon receipt of a request for inspection?

Purchase Order (P.O)/Letter of Offer (L.O)/Contract or their equivalent and Supplier's Invoice/Delivery Receipt

71. When can an inspector recommend rejection or price reduction?

If there is a trend of shortage in quantity, deficiency, or defectiveness

72. When supplies or property meet the required specifications, they shall be:

➢ Accepted

73. Properties which are consumed, lose their identity, or become an integral part of other properties when put to use or have an expected useful life of less than one (1) year, such as materials and supplies.

Property Plant and Equipment

74. Internal Sampling is used when items in the delivery do not have a:

➢ Serial number, post number, or other form of item identification

75. Tangible items below the capitalization threshold prescribed by C.O.A guidelines, as per C.O.A Circular No. 2022 to 004 dated 31 May 2022-to increase in the capitalization threshold from P15,000.00 to P50,000.00

Semi-expendable properties

76. Who must conduct or supervise the inspection of deliveries on behalf of the government?

Government-qualified personnel

77. Before inspection, all items shall first be accepted by whom?

The property officer 78. What type of property is not consumed or used up, has a useful life of more than one (1) year, and costs more than ₱50,000.00?

Expendable properties

79. Distribution management is the systematic process of receiving, documenting, issuing, and __ supplies, property, and equipment to various end-users in government agencies or offices.

monitoring

80. Distribution management contributes to all the following Except:

➢ Allowing free use of government property

81. This refers to the guardianship of government property by the person accountable thereof.

property custodianship

82. Which of the following is not part of the distribution management process?

Budget Allocation for procurement

83. What must recipients do to acknowledge responsibility for the received items?

Sign

84. One of the key objectives of distribution management is to _ _ loss, damage, or misappropriation of government property.

Prevent

85. Distribution management helps establish clear _ _ for each item issued.

Accountability

86. A person's obligation to carry out responsibilities and be answerable for decisions and activities.

accountability

87. All of the following are objectives of distribution management Except:

➢ Maximize the personal use of government property

88. Regular inventory and physical _ _ are conducted as part of the monitoring and reporting process.

count

89. All of the following are recommended C.O.A best practices in inventory management Except:

➢ Allow disposal of property without documentation

90. Which practice is not aligned with C.O.A guidelines?

Conducting physical count once every ten years

91. Which sampling technique is applied when delivered items lack serial numbers, lot numbers or other identifying marks?

Internal Sampling 92. What term refers to the downgrading of the effectiveness or physical characteristics (e.g., color, appearance, consistency, odor, etcetera) of supplies, materials, and equipment due to negligence of warehouse personnel?

Undue Deterioration

93. The process of coping with changes or problems in warehouse management. It relates to the feedback and corrective action function of the warehouse management system. By monitoring what actually happens and making the necessary changes, control makes the adjustments which allow operations to achieve the objectives that were laid down in the plan.

Control System

94. It refers to the examination (including testing) of supplies and services (including raw materials, and component) to determine whether the supplies and services conform to contract requirements, which include all applicable drawings, specifications and purchase description.

Inspection

95. Which process of promoting greater services and economy in the use of supplies, materials, and equipment of the government through efficient and honest procurement, systematic and coordinated transfer of control and recording; proper care, maintenance, and repair; and appropriate and timely disposal?

Utilization

96. Which act of transferring the custodianship of a property from one person to another?

Issuance

97. It shall be used by the S.A.O/R.S.A.O to report all waste materials such as destroyed spare parts and other materials considered scrap due to replacement.

Waste Materials Report (W.M.R)

98. A systematic determination and scheduling of the immediate or short-term activities required in achieving the objectives of strategic planning.

Tactical Planning

99. It shall be prepared by the S.A.O/ R.S.A.O based on the R.I.S and shall be used by the C.G.A.S.O/Accounting Office as basis in preparing the Journal Entry Voucher (J.E.V) to record the supplies and materials issued. Report of Supplies and Materials Issued (R.S.M.I)

• Stock Card (S.C)

• Waste Materials Report (W.M.R)

- Report of Supplies and Materials Issued (R.S.M.I)

- None of the Above

100. It refers to the general framework in management of warehouse which includes the facility and its configuration in relation to the stored items; the security and safety parameters; the processes involved in the operations especially in obtaining, organizing and release of the items; and the human resources necessary to run the warehouse.

Warehouse Management

101. The equivalent to ten percent (10%) of the acquisition cost of the properties.

> Salvage Value

102. It refers to the price estimated which the properties will bring if exposed for sale in the open market, allowing reasonable time to find a buyer who buys with knowledge of the actual condition and utility of the properties.

Current Market Value

103. It refers to the adjustment factor used to consider the actual condition of the properties under appraisal through an evaluation of the major components of such state or condition.

Condition Factor

104. What adjustment factor reflects changes in the prices of commodities, raw materials, manufactured goods, and similar items from the year of manufacture to the year of disposal?

Price Index Factor

105. What term refers to the price of scrap or junk materials such as metal, lumber, or plastic based on prevailing market value?

Junk Value

106. It refers to the rendition of professional and sound estimate of value of property and/or interest therein as of a given time and for specific purpose.

Appraisal

107. This form shall be prepared by the accountable officer for returned semi-expendable property whether serviceable or unserviceable.

Receipt of Returned Semi-Expendable Property (R.R.S.P)

108. Which form used to report the physical count of semi-expendable property which are owned by the agency, by type of property still in the custody of the Property/supply Division at a given date?

Report on the Physical Count of Semi Expendable Property (R.P.C.S.P)

109. The Property/Supply Division shall record promptly the issue, return, reissue, disposal and other information about the property if returned and the description/information about the asset.

110. Which form used by the supply/property custodian to issue tangible items amounting to less than P 50,000.00 to end user to establish accountability over them.

Inventory Custodian Slip (I.C.S)

111. Which condition rating of property indicates performance below full utilization and requires extensive repair or replacement of major components?

Poor Condition (P) (15 to 30%)

112. Which condition rating applies to missing property?

▶ 100%

113. Which condition rating of property refers to items that are unserviceable and cannot be utilized to any practical degree, regardless of repair or modification?

Scrap Condition (S) (0 to 10%)

114. What term refers to the price or amount at which properties were acquired or purchased?

Acquisition Cost

115. It refers to the opinion of an appraiser which is based upon an interpretation of facts and beliefs into

Appraised Value

116. When the cost of repair and maintenance becomes prohibitive and disadvantageous to the government, such that it exceeds 50% of the property's current market value, the property is considered:

Beyond economic repair

117. This form shall be maintained in the Supply/Property Division for each class of semi-expendable property to record promptly the acquisition, issue, transfer, disposal and the description/information about the asset

Semi Expendable Property Card (S.P.C)

118. Monetary value at which entity elects to capitalize tangible asset used in operations

Capitalization Threshold

119. It refers to the cost that the entity would incur to acquire the asset on the reporting date.

Current Replacement Cost

120. One of the disposal committees with a rank or function not lower than an Assistant Secretary for a Department, Director 3 for an agency lower than a Department, Department Manager for a Government Corporation, Department Head I for an L.G.U, or their equivalent for S.U.C

Chairman

121. What is the primary goal of property and supply management?

Ensure efficient use and control of assets 122. Which of the following best defines “property” in property and supply management?

All physical assets owned or controlled by an organization

123. Which of the following statements is true about Gender and Development?

An approach that puts gender equality as a fundamental value in development.

- An outlook that recognizes the disparities between women and men in all aspects/sectors of development

Both A and B

124. Supply management includes the following Except:

Marketing

125. It moves beyond a focus on equal treatment which entails the provisions of fairness and justice in the distribution of benefits and responsibilities between women and men.

Gender Equity

126. Which key principle ensures transparency in supply management?

Accountability

127. Who is typically responsible for maintaining inventory records?

Supply officer

128. It means the disparities between women and men in terms of their visibility, participation, contribution, access and benefit from social, economic, and political spheres; present obstacles to development of society as a whole.

Gender Inequality

129. The phrase “First-In, First-Out” relates to which process?

Issuance and inventory control

130. Which of the following is not a core supply management process?

Recruitment

131. What is the typical classification of property based on usability?

Serviceable and unserviceable

132. It means that both men and women enjoy the same status and conditions to access and control resources/benefits as a result of the absence of discrimination on the basis of a person's sex.

Gender Equality 133. Property disposal is performed when items are:

Unserviceable or obsolete

134. Which of the following tools is used in tracking asset movement?

Property acknowledgment receipt

135. The process of tagging items with unique property numbers is called:

Property tagging

136. It refers to the biological and physical characteristics of a person. It is genetic, hormonal, and physical identity that makes a person, and is given by birth.

▶ Sex

137. Property classification helps with:

Asset tracking and decision-making

138. Which of the following best represents accountability?

Reporting loss of item immediately

139 The mission of a supply management office typically includes:

Efficient and accountable asset management

140. Variable social and cultural characterization of what men and women are. It is the cultural expectations attached to feminine and masculine roles.

Gender

141. A vision statement describes:

Long-term aspirations of the office

142. A well-crafted mission statement is usually:

Clear and concise, stating the purpose

143. What does a vision statement help supply personnel do?

Align goals and motivation

144. The ability to recognize gender issues, especially women's different perceptions and interest arising from their unique social location and gender roles.

Gender Sensitivity

145. Which of the following could be part of a supply office's vision?

“To be a global leader in public asset transparency”

146. The mission of property and supply management is tied closely to:

Legal compliance and efficiency

147. It is called ideas, attitudes and behavior, systems, processes, conditions, and situations that Block an individual's (man or woman) attainment of full potentials or a satisfying life.

Gender-linked Beliefs 164. A strong S.A.O structure must include: ➤ Defined roles and responsibilities

165. Which statement best describes the Supply Accountable Office? Controls and tracks the acquisition and disposition of property

166. Physical inventory should be reconciled with accounting records ➢ True

167. A lost government property must be dropped from the books immediately False

168. Government property can be lent to private individuals with written permission.

:Math summary: This expression represents a boolean value. The output is explicitly set to false.

169. _ _ is used for reporting all materials that are destroyed such as spare parts and other materials considered scrap due to replacement

170. this form shall be used by the Supply and Property Unit (S.P.U) to report the issuance of P.P.E and the acknowledgement of the end-user

Math summary: This expression identifies the PAR form. It is used by the Supply and Property Unit to report the issuance of semi expendable items and the acknowledgement of the end user.

171. _ _ is prepared upon issuance of semi-expendable items covered by approved Requisition and Issue Slip (R.I.S).

I.C.S

172. ___ _ serves as the basis in dropping from the books the unserviceable properties carried in the P.P.E accounts

I.I.R.U.P

173. This form is used in accounting and inventory management to document the issuance of supplies and materials from stockroom to end users.

R.S.M.I

174. This report is used on the physical count of P.P.E by type such as land, building, vehicles, watercrafts etcetera owned by agency.

R.P.C.P.P.E

175. form is used in reporting the physical count of semi-expendable property which are owned by the agency and still in the custody of the supply/property division as a given date

R.P.C.S.P

176. I.C.S is used for items below the capitalization threshold

177. Unserviceable property must be immediately replaced with new items.

Math summary: This expression performs a logical evaluation. The result of this operation is false.

178. The I.I.R.U.P must be approved by the Head of the Agency ➤ True

179. Semi-expendable items are subject to physical count and must be included in the inventory report

180. Stock Card is used for recording the receipts, issuances and the balance of supplies and maintained by the Supply and Property

Math summary: This expression represents a logical evaluation. It returns the result as true.

181. A Property Acknowledgment Receipt (P.A.R) is used for expendable items.

Math summary: This expression performs a logical evaluation. The result of the operation is false.

182. The process of comparing and matching actual physical sets against accounting and property records

Property Reconciliation

183. This are the classifications of assets, Except:

• Property Plant and Equipment

• Inventory

• Semi Expandable Property

None of the Above

184. Which of the following reasons for discrepancies, Except: Recorded donation of transfer

185. Form shall be used when there are transfers of property from one Accountable Officer/Agency/Fund Cluster to another Accountable Officer/Agency/Fund/Cluster

Property Transfer Report

186. These are the problems that are caused by a mistake, wrong action, etcetera in warehousing, they are caused by wrong placement of materials, unbalanced stacking, and unsystematic release procedures (not following fifo methods, etc)

Damages

187. This document shall be used to record all receipts and issues of supplies and the balance in quantity at any time. It shall be maintained by the Supply Accountable Officer (S.A.O)/ Responsible Supply Accountable Officer?

Stock Card

188. This shall be used by the end-user to request issue of supplies and materials that are carried on stock. It is also used by the Ready Store Division, C.G.L.S.C to indicate availability or non-availability of items requisitioned and/or to record issues of item/s requisitioned?

Requisition and Issue Slip

189. Unrecoverable and usually unanticipated and non-recurring removal of, or decrease in, an item of supplies or equipment.

Losses

190. This document shall be prepared upon issue of semi-expendable property covered by approved R.I.S?

Inventory Custodian Slip

191. This document shall be used for inspection and acceptance of purchased and delivered property, supplies and materials?

Inspection and Acceptance Report

192. An itemized list of supplies or property on-hand containing the designation or description of each specific item with valuation

Inventory

193. What division is responsible for determining the reasonableness of requested items, ensuring they don't exceed planned usage, and approving the issuance of available stock or returning the R.I.S if items are not available?

Ready Store Division

194. Who is responsible for receiving the original copy of R.S.M.I and R.I.S that checks and verifies the completeness of information, retrieves S.L.C from file and records the R.S.M.I in the S.L.C?

Accounting Office/Division

195. This account is used to recognize the cost of non-accountable forms such as pre-printed application forms, tax returns forms, accounting forms and the like.

Non-Accountable Forms Inventory

196. The one who receive, store, stockers, distribute inventory, count inventory, and mail clerks. They ensure inventory and other materials are stored in a secure location away from loading area.

Warehouse Clerk

197. The performance of physical function covering receipt, storage, and issue of supplies. The process or act of positioning and placing items (boxes, pallets, packages, loads, etcetera) in an area set aside for holding such items or staging items for shipment

Warehousing

198. This is the systematic process of receiving, documenting, issuing, and monitoring supplies, property, and equipment to various end-users in government agencies or offices, ensuring proper accountability, traceability, and compliance with government rules and procedures.

Distribution Management

199. These shall be used by the Accounting Division/Unit as a basis for preparing the J.E.V to record the supplies and materials, and semi-expendable property issued.

Preparation of the Report

200. It refers to the theft of part of the contents of a package. It may also include theft of the contents but leaving the package, perhaps resealed with bogus contents.

Pilferage

201. This account is used to recognize the cost of drugs and medicines purchased/received for government operations.

Drugs and Medicine Inventory

202. This account is used to recognize the cost of fuel and oil in government depots and lubricants for use in government vehicles and other equipment in connection.

Fuel, Oil and Lubricants Inventory

203. This account is used to recognize the cost of fertilizers, pesticides and other marine and agricultural supplies for use in government operations. This includes supplies for aquaculture researches, environment protection/preservations and the like.

Agricultural and Marine Supplies Inventory

204. This account is used to recognize the cost of purchased/acquired supplies and materials not falling under any of the specific inventory accounts held for consumption.

Other Supplies and Materials Inventory

205. Shall be prepared by the Accountable Officer to report on the movement and status of accountable forms in his/her possession. The accountable forms include those with or without face value.

➢ Report of Accountability for Accountable Forms

206. From which Office shall all warehouse infrastructure projects conform to the approved development plan?

Office of the Commandant, Philippine Coast Guard

207. From which Office shall program a yearly budget for the construction and/or repair of all P.C.G warehousing facilities?

Deputy Chief of Coast Guard Staff for Logistics, C.G-4

208. From which Office shall program a budget for the purchase of warehouse lots in case the need arises?

Deputy Chief of Coast Guard Staff for Comptrollership, C.G-6

209. Which office is responsible for preparing the Report of Supplies and Materials Issued (R.S.M.I) to be forwarded in the Accounting Office/Division?

Supply and Accountable Office

210. Who is the Chairperson in the P.C.G Warehouse Inspection Committee?

➢ Commander, Coast Guard Logistics Systems Command 211. Who shall create a Committee on Inspection and a Secretariat to be known as the P.C.G Warehouse Inspection Committee?

Commandant, Philippine Coast Guard

212. Property, Plant and Equipment (P.P.E) generally constitute a significant portion of the total assets of the government, usually comprising more than fifty percent (50%) thereof.

Math summary: This expression evaluates to a truth value. It confirms that the statement is true.

213. The Assistance of the Agency may also require a representative from the agency's internal Audit Service/Unit to witness the inventory taking.

Math summary: This expression evaluates to a boolean value. The result of the operation is false.

214. For easy identification, the Property Number shall be prominently shown in the Property Sticker

Math summary: This expression represents a logical truth value. It explicitly states that the result is true.

215. The Property and Supply units shall undertake collaborative procedures that all P.P.E's included in the R.P.C.P.P.E are duly recorded in their respective records

Math summary: This expression represents a boolean value. It specifies the result as false.

216. The reconciliation shall be completed within fifteen days from rendition of the R.P.C.P.P.E by the Inventory Committee

:Math summary: This expression represents a boolean logical value. It explicitly returns the result as false.

217. Public records, which shall be governed by the guidelines issued by the National Archives of the Philippines, as mandated under R.A No. 9475 dated May 21, 2007

Math summary: This expression represents a boolean value. It specifically outputs the result as false.

218. Local properties consigned to the Government of the Philippines through government agencies, for example, as a result of foreign aid, when ownership was not yet transferred

Math summary: This expression performs a logical evaluation. The result of the operation is false.

219. Tangible items that meet the definition and criteria of P.P.E but below the capitalization threshold of P50,000.0

Semi-Expandable Property

220. Cost that the entity would incur to acquire the asset on the reporting date

Current Replacement Cost

221. Identifiable non-monetary assets with physical substance

222. Monetary value at which entity elects to capitalize tangible asset used in operations

Capitalization Threshold

223. Form prepared by the property/supply division to report/summarize all issued semi-expendable properly at least weekly

➢ Report of Semi Expandable Property Issued

224. This form shall be maintained in the Supply/Property Division for each class of semi-expendable property to record promptly the acquisition, issue, transfer, disposal and the description/information about the asset

Semi Expandable Property Card

225. he Property/Supply Division shall record promptly the issue, return, reissue, disposal and other information about the property if returned and the description/information about the asset

Registry of Semi-expandable Property

226. Following are the situation where appraisal is need except:

• Transfer of Ownership

Public Auction

• Financing and credit

None of the above

227. Which of the following are modes of disposal, except

• Condemnation/Destruction of Properties

• transfer of Properties to Another Government Agency

Barter

None of the above

228. Treating a person (usually women) as second-class citizen is called Subordination

False

229. Qualified Bribery defines as any public officer is entrusted with law enforcement and he refrains from arresting or prosecuting an offender who has committed an act punishable by law in consideration of any offer, promise, gift or present.

Math summary: This expression asserts a truth value. It indicates that the preceding statement is true.

230. Preventing or blocking a person from going up the ladder on the basis of his/her sex is called Marginalization.

Math summary: This expression represents a boolean result. It outputs the value false.

231. According to R.A 9710, a government organization shall compose of at least 20% of females in its roster.

Math summary: This expression evaluates to a truth value. The result is explicitly stated as true.

232. Token refers to an item of minimal value given as an expression of appreciation for services rendered.

233. Multiple burden refers to the assumption and performance of several tasks or responsibilities.

234. One of the types of violence is Financial/Economical.

235. Property Accountability and audit compliance are major responsibilities of the S.A.O

Math summary: This expression performs a logical evaluation to determine a truth value. The result of this evaluation is true.

236. All S.A.O procurement activities are exempted from C.O.A Audit

Math summary: This expression performs a logical evaluation. It outputs the value false.

237. Prohibited Acts and Transactions of Public Officials under Republic Act No. 6713 is also known as Code of Conduct and Ethical Standards for Public Officials and Employees

Math summary: This expression indicates a true value. It confirms that a specific statement or condition is correct.

238. The process of comparing and matching actual physical sets against accounting and property records.

Property Reconciliation

239. Which article is Magna Carta of Women

Math summary: This expression identifies a specific legal reference. It points to Republic Act nine thousand seven hundred ten.

240. Refers to an item of minimal value given as an expression of appreciation for services rendered

Math summary: This expression identifies a specific term. It defines the concept of a token.

241. To institutionalize Gender and Development 9G.A.D) efforts in government by incorporating G.A.D concerns, as spelled out in the Plan – in their planning, programming and budgeting processes.

Math summary: This expression references Executive Order Number two hundred seventy three from section nineteen ninety five. It serves as a formal legal citation within the provided text.

242. Shall include close personal friendship, social and fraternal connections, and professional employment and giving rise to intimacy which assures free access to such public officer.

Close personal relations

243. Form used to report the physical count of semi expandable property which are owned by agency, by type of property still in the custody of the Property/supply Division at a given date

Report on The Physical Count Of Semi Expendable Property (R.P.C.S.P)

244. Form prepared by the property/supply division ro report/summarize all issued semi expendable properly at least weekly ➢ Report of Semi Expendable Property Issued (R.S.P.I)

245. The Property/Supply Division shall record promptly the issue, return, reissue, disposal and other information about the property if returned and the description/information about the asset 246. This form shall be maintained in the Supply/Property Division for each class of semi-expendable property to record promptly the acquisition, issue, transfer, disposal and the description/information about the asset

Semi Expendable Property Card (S.P.C)

247. Form used by the supply/property custodian to issue tangible items amounting to less than P 50,000.00 to end user to establish accountability over them

Math summary: This expression identifies the abbreviation ICS. It refers to the form used by a supply or property custodian to issue tangible items valued at less than fifty thousand pesos to an end user.

248. Monetary value at which entity elects to capitalize tangible asset used in operations

Capitalization Threshold

249. Identifiable non-monetary assets with physical substance.

Math summary: This expression identifies tangible assets and items. It refers to identifiable non monetary assets with physical substance and the cost an entity would incur to acquire them on the reporting date.

250. Cost that the entity would incur to acquire the asset on the reporting date.

Current replacement cost

251. Tangible items that meet the definition and criteria of P.P.E but below the capitalization threshold of P50,000.00

Math summary: This expression identifies the semi-expandable property. It serves as a label for a specific category of assets within the provided context.

252. _ _ consigned to the Government of the Philippines through government agencies, for example, as a result of foreign aid, when ownership was not yet transferred

Imported Properties

253. Arise when a public official or employee is a member of a board, an officer, or a substantial stockholder of a private corporation or owner or has a substantial interest in a business and the interest of such corporation or business, or his rights or duties therein, may be opposed to or affected by the faithful performance of official duty

Math summary: This expression identifies the concept of conflict of interest. It defines this state as occurring when a public official's private business interests or corporate roles oppose the faithful performance of their official duties.

254. Refers to any and all persons related to a public official or employee within the fourth civil degree of consanguinity or affinity, including bilas, inso and bale Relatives

Math summary: This expression identifies the category of relatives. It defines these individuals as persons related to a public official within the fourth civil degree of consanguinity or affinity, including spouses and unmarried children under eighteen years of age.

255. Means their spouses and unmarried children under eighteen (18) years of ages

Family of public officials or employee

256. Sex refers to the biological and physical characteristics of a person except

Provider

257. Appraisal of government property for disposal may or may not be accurate depending on the following statement except:

Math summary: This expression identifies a public auction. It represents a specific method of government property disposal.

258. It is a physical, mental, cognitive, or developmental condition that impairs, interferes with, or limits a person's ability to engage in certain tasks or actions or participate in typical daily activities and interactions

Math summary: This expression identifies the term disability. It serves as a label for a condition that limits a person's ability to perform tasks or participate in daily activities.

259. The Philippines has enacted laws to protect the P.W.D's and ensure their participation in society.

Math summary: This expression identifies the specific legal designation Republic Act seven thousand two hundred seventy seven. It refers to the Philippine law enacted to protect persons with disabilities and ensure their participation in society.

260. It is an agency in the Philippine Government mandated to formulate policies and coordinate the activities of all agencies, whether public or private concerning disability issues and concerns

Math summary: This expression identifies the acronym for the National Council on Disability Affairs. It represents the Philippine Government agency mandated to formulate policies and coordinate activities concerning disability issues.

261. Means the complete or partial loss of the ability to hear from one or both ears with 26 decibel or greater hearing threshold, averaged at frequencies

Math summary: This expression identifies the condition of being deaf or hard of hearing. It defines this state as a complete or partial loss of hearing in one or both ears with a hearing threshold of twenty six decibels or greater, averaged across frequencies.

262. Refers to a significantly reduced ability to understand new or complex information and to learn and apply new skills

Intellectual Disability

263. These are persons who although normal in sensory, emotional and intellectual abilities exhibit: disorder in perception, disorder in listening, disorder in thinking, etc

Learning Disability

264. Is a restriction of participation due to any physical impairment that affects a person's mobility

Physical Disability

265. A condition that causes difficulty in thinking and understanding. Could be visible or non-visible

Mental Disability

266. Is any acquired behavioral, cognitive, emotional or social impairment that limits one or more activities necessary to effective interpersonal transactions and other civilizing process or activities to daily living such as but not limited to deviancy or anti-social behavior.

Psychosocial Disability

267. Means one or more speech/language disorders of voice, articulation, rhythm and/or the receptive and expressive processes of language.

Math summary: This expression identifies speech and language impairment. It refers to disorders affecting voice, articulation, rhythm, and the receptive or expressive processes of language.

268. A person who has impairment of visual functioning even after treatment and/or standard refractive correction.

Visual Disability

269. Refers to a genetic term for a large group of diseases that can affect any part of the body.

Math summary: This expression identifies the term cancer. It refers to a genetic term for a large group of diseases that can affect any part of the body.

270. Refers to disorders such as inherited metabolic disorders and other diseases with similar rare occurrence as recognized by D.O.H upon recommendation of the National Institute of Health (N.I.H) but excluding catastrophic

Rare Disease

271. Classification of supplies used to recognize the cost of value of purchased/acquired office supplies such as bond papers, inks, and small tangible items.

Office Supplies Inventory

272. Classification of supplies used to recognize the cost of food, medicines, veterinary and other maintenance needs of animals for use/consumption of government parks, zoos, wildlife sanctuaries and botanical gardens

Math summary: This expression identifies the Animal and Zoological Supplies Inventory account. It serves as a classification for recording the cost of food, medicines, and veterinary maintenance needs for government parks, zoos, wildlife sanctuaries, and botanical gardens.

273. This account used to recognize cost of food for hospital/rehabilitation patients, jail inmates and the like.

Math summary: This expression identifies the Food Supply Inventory account. It serves to recognize the cost of food provided for hospital patients, rehabilitation patients, and jail inmates.

274. This account used to recognize the cost of drugs and medicines purchased/received for government operations

: Math summary: This expression identifies the Drugs and Medicine Inventory account. It is used to recognize the cost of drugs and medicines purchased or received for government operations.

275. this account is used to recognize the cost of medical, dental and laboratory supplies purchased/received for government operations

: Math summary: This expression identifies the account for Medical, Dental and Laboratory Supplies Inventory. It serves to recognize the cost of these specific supplies purchased or received for government operations.

276. This account is used to recognize the cost of fuel and oil in government depots and lubricants for use in government vehicles and other equipment

: Math summary: This expression identifies the Fuel, Oil and Lubricants Inventory account. It represents the recorded cost of fuel and oil in government depots and lubricants for government vehicles and equipment.

277. This account used to recognize the cost of fertilizers pesticides and other marine and agricultural supplies for use in government operations

Math summary: This expression identifies the account for Agricultural and Marine Supplies Inventory. It recognizes the cost of fertilizers, pesticides, and other marine and agricultural supplies used in government operations.

278. This is used to recognize the cost of textbooks and instructional materials including flipcharts, video clips/slides and the like, purchased/received for use in government school operations

Math summary: This expression performs a basic addition. It adds one to a specified value.

279. This account is used to recognize the cost military, police and traffic supplies acquired for government operations such as truncheons, ammunitions, night sticks, club/cudgels, police/traffic gears, flashlights, helmets and the like

Math summary: This expression identifies the Military, Police and Traffic Supplies Inventory account. It serves to recognize the cost of acquired operational supplies such as ammunitions, helmets, and traffic gear.

280. This account used to recognize cost of chemicals and filtering supplies for use in government operations

Math summary: This expression identifies the Chemical and Filtering Supplies Inventory account. It recognizes the cost of chemicals and filtering supplies used for government operations.

281. This account is used to recognize cost of construction materials purchased/acquired for stock and later issuance for the construction, fabrication, repair and rehabilitation of government facilities undertaken by administration.

Construction Materials Inventory

282. This account is used to recognize the cost of purchased/acquired supplies and materials not falling under any of the specific inventory accounts held for consumption

Other Supplies and Materials Inventory

283. Following are the steps in distribution management upon receipt of supplies/equipment, Except

- Item are received and documented by the Supply Officer

- Inspection is conducted for completeness and conformance to specifications

• Supporting documents like Delivery Receipts (D.R), Inspection and Acceptance Reports (I.A.R), and Purchase Order (P.O) are attached

None of the Above

284. In recording of supplies and equipment it is necessary to be recorded in the appropriate logs. Except

• Stock Card

- Semi-Expandable Property Card

• Property card

None of the above

285. Issuance of supplies is based on appropriate and issue slips (R.I.S) or Property Acknowledgement receipt (P.A.R), Inventory Custodian Slip (I.C.S).

True

286. It is the systematic process of receiving, documenting, issuing, and monitoring supplies, property, and equipment to various end-user in government agencies or offices, ensuring proper accountability, traceability and compliance with government rules and procedures

Distribution Management

287. Which of the following is the steps in distribution management in order

Receipt of Supplies/Equipment - Recording in Property Records - Issuance/Distribution - Monitoring

288. Monitoring and reporting of supplies must be regular inventory and physical count are conducted

289. Examining of supplies and service to determine whether the supplies and services conform to contract requirements, which include all applicable drawings, specifications and purchase description.

Math summary: This expression identifies the process of inspection. It refers to examining supplies and services to determine if they conform to contract requirements, including all applicable drawings, specifications, and purchase descriptions.

290. Following are guidelines in the inspection of supplies/materials/equipment. Except

- Inspection shall be undertaken by the authorized inspector of the agency

- Look into the compliance with the standard and specifications as stated in the contract

- All items to be inspected shall be accepted first by the property officer

None of the above

291. When items included in the sample are completely taken at random from the entire delivery or from the selected group within it.

Random sampling

292. When items in the delivery do not have serial number, post number or some other form of item identification

Internal Sampling

293. Following are authorized laboratories for testing and evaluation of supplies and materials. except

D.O.T.r

294. Following are the documentary requirements for the inspection of deliveries/fabrication/installation of equipment. Except

• Approved contract

• Certificate of acceptance

• Performance/quality test result

None of the above

295. Following are the documentary requirement for inspection of infrastructure projects. Except

• Approved accomplishment report

- certificate of completion and acceptance (for 100% accomplishment)

• Perfected

None of the above

296. Following are the documentary requirements for inspection of post repair inspection of vehicles, all equipment except heavy equipment. Except approved job order/work order/contract

agency certified of acceptance

• waste materials report, if applicable

None of the above

297. Is the act of transferring the custodianship of a property from one person to another

Issuance 298. Is the process of promoting greater services and economy in the use of supplies, materials and equipment of government through efficient and honest procurement.

Utilization

299. It is a form used by the supply and/or property custodian for purchasing goods/supplies/property if the items/requested are not available on tock.

Purchase Request

300. It is a form/document used by the agency/entity, addressed to a supplier, to deliver specific quantities of supplies/goods/property subject to the terms and conditions contained in the P.O

Procurement Order

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