DepEd Order No. 25, s. 2003: Guidelines on Resolving Losses of Textbooks

DepEd Order No. 25, s. 2003, dated April 4, 2003, sets out the Department of Education’s guidelines on resolving losses of textbooks by students in public elementary and secondary schools. It explains what students, teacher-advisers, property custodians, and school heads must do when a textbook is lost. It also restates that teachers must not be fined or have their salaries docked when their students lose textbooks, a policy first set in DECS Order No. 23, s. 2001 (May 31, 2001).

The order was signed by then Education Secretary Edilberto C. de Jesus. It is addressed to Regional Directors, Schools Division and City Superintendents, and heads of public elementary and secondary schools.

On this page 6 sections

Key points

• No fines or salary deductions for teachers. A teacher cannot be fined or have pay deducted because a student lost a textbook.
• The order sorts losses into three types, each with its own steps:
  1. Loss from natural causes or force majeure, such as a typhoon, flood, earthquake, fire, theft, or casualty.
  2. Loss because a student transferred or dropped out without returning the book, and the student cannot be located.
  3. Loss because of the student’s negligence.
• Only negligence leads to payment by the student. For the first two types, the school documents the loss and the teacher applies for relief from accountability.
• Older books cost less to replace. If the lost book had been used for at least one year, its value is reduced using straight-line depreciation over a five-year useful life.
• Final clearance comes from the Commission on Audit (COA) for losses from natural causes, transfers, or dropouts.

What to do for each type of loss

Loss due to natural causes or force majeure

• The student writes a letter to the teacher-adviser within 15 days of the loss. The letter explains what happened and must be signed by a parent or guardian.
• The teacher-adviser gives a copy of the letter to the School Property Custodian right away.
• The property custodian checks whether the cause of loss is valid and tells the teacher if more documents are needed.

Loss due to transfer or dropping out

This applies when a student leaves without returning the book and no one knows where the student is. The teacher-adviser writes to the School Property Custodian asking for relief from accountability. The letter must give specific reasons and justifications, and the School Head must note it.

Loss due to the student’s negligence

The student pays for the lost book. The amount depends on how the book was bought:

How the textbook was procured	Basis of the amount to pay
Under SEMP, TEEP, or SEDIP	Price List of Textbooks under Different Procurement Initiatives (Annex 1 of the order)
Outside SEMP, TEEP, or SEDIP	Price ceiling in DECS Order No. 35, s. 2000

SEMP is the Social Expenditure Management Project, TEEP is the Third Elementary Education Project, and SEDIP is the Secondary Education Development and Improvement Project.

If the book had been used for at least one year, the student pays a depreciated amount:

• Depreciation amount = (acquisition cost ÷ 5) × number of years the book was used
• Amount to be paid = acquisition cost − depreciation amount

The school issues an official receipt signed by authorized officials. The payment is remitted the same way as payments for other government property, following COA rules.

Relief from accountability

Before the school year ends, the teacher applies for relief from accountability for lost textbooks. The application goes to the School Property Custodian and the School Head, following COA Memorandum No. 92751 (February 24, 1992). Attach these documents:

Type of loss	Supporting document
Natural causes or force majeure	Copy of the student’s letter signed by a parent or guardian, plus any other documents the property custodian requires
Transfer or dropping out	Copy of the teacher’s letter to the property custodian, noted by the School Head
Student negligence	Copy of the receipt of payment issued to the student

Once all documents are in, the property custodian may issue a certificate of clearance right away. For losses from natural causes, transfers, or dropouts, however, the teacher is fully free of any liability only after COA issues an order of relief from accountability.

What schools and offices need to do

• At the end of the school year, the School Property Custodian gives the School Head a summary report of all lost textbooks, with supporting documents.
• The School Head endorses a copy of the report to the Division Office.
• The Division Office endorses it to the resident COA of the division. Once COA issues the order of relief, the books may be dropped from the school’s records.
• The Regional Office receives copies of the School Head’s endorsement and the Division Office’s endorsement to COA.
• Large losses: any loss or damage of textbooks worth P10,000 or more must be reported to the Division Office and the resident COA within 30 days of the loss, by the School Head or property custodian.

The order directs strict compliance.

Full text of DepEd Order No. 25, s. 2003

April 04, 2003

DepEd Order No. 25, s. 2003

DepEd Guidelines on Resolving Losses of Textbooks

To:

Regional Directors
Schools Division/City Superintendents
Heads, Public Elementary and Secondary Schools

1. This DepEd Order is intended to clarify the Department’s policies concerning loss of textbooks by students in public elementary and secondary schools. This also reiterates the policy prohibiting the imposition of fines or salary deductions to teachers for the loss of textbooks by his/her students as contained in DECS Order No. 23, s. 2001 dated May 31, 2001.

   
   

2. The following guidelines shall be followed:

   
   

2.1 For causes due to natural cause or force majeure

i) A student who has lost his/her textbook due to natural causes (i.e., typhoon, flood, earthquake), fire, theft, casualty or force majeure must write a letter informing his/her Teacher-Adviser about the loss and explaining the circumstances regarding the loss within 15 days from the occurrence of loss. The letter must be duly signed by the student’s parent or guardian.

ii) The Teacher-Adviser should furnish the School Property Custodian a copy of the student’s letter immediately to give the Custodian time to assess the validity of the cause of loss and advise the Teacher of any additional requirements to relieve him/her from accountability.

2.2 Losses arising from transfer or dropping out of students

In cases where loss of textbooks is caused by transfer or dropping out of students without returning the books and the whereabouts of said students are unknown, the Teacher-Adviser must write a letter to the School Property Custodian applying for relief from accountability citing specific reasons and providing justifications. The letter must be duly noted by the School Head.

2.3 Losses due to negligence of the student

Monetary payment shall be made by the student for textbooks lost due to negligence while in his/her custody. For lost textbooks procured under the Social Expenditure Management Project (SEMP), Third Elementary Education Project (TEEP), or Secondary Education Development and Improvement Project (SEDIP), the amount to be paid by the student will be based on the Price List of Textbooks under Different Procurement Initiatives (Annex 1). If the textbook/s was/were procured outside of SEMP/TEEP/SEDIP, the amount to be paid shall be based on the price ceiling in DECS Order No. 35, s. 2000.

However, if the lost textbook has been used for at least one year, the amount to be paid by the student will be determined by following the straight line method depreciation.

Example:

Amount to be paid = acquisition cost – depreciation amount, where

depreciation amount = acquisition cost divided by 5 (the estimated useful life of a textbook) multiplied by the number of years the lost textbook has been used.

An official receipt of payment shall be duly issued and signed by authorized officials and payment shall be remitted in the same manner as payment of other government property in accordance with COA rules and regulations.

3. Requisites for relief from accountability

3.1 Before the end of the schoolyear, the Teacher must apply for relief from accountability over lost textbooks as described in Items 2.1 to 2.3. The application must be submitted to the School Property Custodian and the School Head, together with supporting documents pursuant to COA Memorandum No. 92751 dated February 24, 1992; as follows:

• For Item 2.1: A copy of the student’s letter duly signed by his/her parent or guardian and any other additional documents as may be required by the School Property Custodian
• For Item 2.2: A copy of the Teacher’s letter to the School Property Custodian noted by the School Head
• For Item 2.3: A copy of the receipt of payment issued to the student

3.2 A certificate of clearance may immediately be issued by the School Property Custodian upon receipt from the Teacher concerned of all the required documents in the application for relief from accountability, over lost textbooks as described in Items 2.1 to 2.3.

However, notwithstanding the issuance of the aforesaid clearance in cases falling under Items 2.1 and 2.2, the Teacher shall only be free of liability herefrom (if any) upon the issuance of an order of relief from accountability by the Commission on Audit.

3.3 At the end of the schoolyear, the School Property Custodian must submit to the School Head a summary report of all the textbooks lost, including the pertinent supporting documents. A copy of this summary report must be endorsed by the School Head to the Division Office, which in turn will endorse to the resident COA of the Division for the issuance of the relief from accountability by the authorized COA officials, so that said textbooks may be dropped from the school’s accountability and records upon the issuance of an order for relief from accountability. The Regional Office must be furnished copies of the summary report endorsed by the School Head to the Division Office and the endorsement of the Division Office to the resident COA.

3.4 Any loss or damage of textbooks amounting to P10,000 or more must be reported by the School Head or Property Custodian to the Division Office and the resident COA within 30 days from the occurrence of loss.

4. Strict compliance with this Order is directed.

EDILBERTO C. DE JESUS
Secretary

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