Disposal Procedures
When the supplies or property of a local government unit have become unserviceable from any cause, or are no longer needed, the officer immediately accountable therefor shall return the same to the head of the department or office who shall cancel the corresponding Memorandum Receipt. If no longer needed in the department, the head of the department or office shall return the same to the general services officer, municipal or barangay treasurer, as the case may be, with the use of Property Return Slip (LGU Form No. 12). The general services officer, municipal or barangay treasurer, as the case may be, shall through the local chief executive, file an application for its disposal with the provincial, city or municipal auditor who shall conduct an inspection and determination whether the subject property is with or without value.