Regarding the cleansing of PPE, what are the remedies for the management for the unrecociled items in PPE?

Loss of PPE by Accountable Officers, Property, Plant and Equipment / By

According to Item 6.3 of COA Circular No. 2020-006, “The Property and Accounting Units shall undertake collaborative procedures to ensure that all PPEs included in the RPCPPE are duly recorded in their respective records and that the Property Cards (PCs) maintained by the Property Unit and the PPELCs maintained by the Accounting Unit are reconciled. The reconciliation shall be completed within ten (10) days from rendition of the RPCPPE by the Inventory Committee.” The duties of both Property Unit and Accounting Unit are enumerated in the said provision under item 6.3.1(A-H) and 6.3.2(A-F).

In case of Non-existing/Missing PPEs, Item 7 of the same circular enumerated the procedure for disposition and in case of Non–existing/Missing PPEs without available record of accountability procedures for derecognition are enumerated in item 8.

Note: Proper disclosures must be included in the notes to financial statements
(Item 9 of the same circular)