Factors Affecting the Asset Disposal of the Department of Education, Borongan City Division

Abstract

DepEd Borongan City Division manage substantial amounts of public property in order to perform their mandated functions. These properties include furniture, information and communication technology equipment, office equipment, instructional materials, vehicles, machinery, building, facilities, and other assets necessary for the delivery of educational services. The management of the DepEd Borongan City Division property does not end with acquisition. Property passes through several stages, including planning, acquisition, receipt, utilization, maintenance, monitoring, renewal or rehabilitation, and eventual disposal. The current DBM-COA Joint Circular No. 2024-01, Revised Manual on the Disposal of Government Properties, expressly describes disposal as the last phase of the asset life cycle. It provides that properties may be considered for disposal when they are un serviceable, have reached their estimated useful life, have become obsolete, can no longer provide their expected service or output, or are no longer be needed. The revised manual emphasizes that the disposal proceedings should be initiated immediately when appropriate because delays may lead to further deterioration and depreciation of government property. Timely and systematic disposal may al     so provide opportunities for alternative use, improved appraised value, and recovery of storage areas for other purposes. For the Department of Education – Borongan City Division, proper property management is particularly important because schools and division offices depend on public assets to support teaching, learning, administration, information technology, and other operational activities. DepEd administrative functions include the procurement, acceptance, storage, utilization, and disposal of supplies and assets, as well as the maintenance of inventory, inspection, and monitoring records.