When should the Report on the Physical Count of Semi-Expendable Property (RPCSP) be submitted to COA?

Accounting 101

Sender: Good day po. May tanong lang po ako on COA Circular No. 2022-004 — regarding sa Report on the Physical Count of Semi-Expendable Property (RPCSP).

Nakalagay kasi sa Circular, “prepared ANNUALLY by the Inventory Committee”

However, sa Annex A.8 (Instructions), ang nakalagay naman ay “shall be prepared ANNUALLY”, pero shall be submitted to COA SEMI-ANNUALLY (July 31 and Jan 31 each year for the 1st and 2nd semester).

Alin po ang masusunod?

Thanks po.

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