Title
Guidelines for Accepting Donations to PNP
Law
Pnp Memorandum Circular No. 2007-10
Decision Date
Oct 4, 2007
The PNP Memorandum Circular No. 2007-10 establishes guidelines for the acceptance of donations of tangible goods or assets to the Philippine National Police, detailing the procedures, authority levels, and accountability measures to ensure proper utilization and documentation of such contributions.

Questions (PNP MEMORANDUM CIRCULAR NO. 2007-10)

It is an act of liberality where a person or juridical entity disposes gratuitously of a thing or right in favor of the PNP, and the PNP accepts it.

The Chief, PNP; Directors of D-Staff; Directors of NSUs; Regional Directors/District Directors; Provincial Directors/City Directors; Group Directors of Regional Mobile Group; Chiefs of Police; and Station Commanders of NCRPO.

Only if the donation redounds to the benefit of the PNP organization, particularly in attaining its goals and objectives.

It must be executed through a deed of donation, with proper valuation of the donated real property, equipment, or supplies determined for accounting and recording.

Proper valuation shall be determined by an appraisal committee created by DI/RLD.

It includes: the Supply Accountable Officer; concerned Supply Officers/PNCO; concerned Budget and Finance Officer; a representative from COA; and a representative from the Accounting Office.

Within fifteen (15) days upon acceptance of the donation.

It is the policy of the PNP not to give special treatment to donors or whoever facilitated the donation; donors should not expect anything in return.

That the donated equipment, supplies, or items and real properties are free from tax liens, mortgage, encumbrances, and other obligations.

The donor must transfer the deed of donation, official receipt, and certificate of registration; the TMG assists in transfer/registration and certifies the vehicle is not carnapped; and authorized accepting officers must ensure compliance with required markings/colors/specifications.

The donor must submit a request for Authority to Purchase prior to procurement; FED processes certificates/registration in the name of the donee upon approval to prevent diversion; the firearm must be for PNP personnel for official use only; and no portion may be used or issued to the donor or any non-PNP person/office.

To prevent diversion to unauthorized users by ensuring proper processing and registration/licensing in the name of the PNP/donee after authority approval.

Transfer Certificate of Title; lot location plan certified by a Registered Geodetic Engineer; current Tax Declaration; Real Estate Tax Receipt; and a board/sangguniang bayan/lungsod/panialawigan resolution confirming the donor’s act and the donor’s juridical personality.

If the Chief of Office/Unit accepts, he submits an original copy of the donation to the Directorate for Logistics and furnishes the Director, PNP Engineering Service.

Research and secure documents (PNP DENR or LRA), submit survey plan to DENR for approval, pay taxes/government fees, then apply for TCT at the Register of Deeds.

Research documents; conduct survey; submit survey plan to DENR approval; apply at the RTC (with publication and hearing); obtain government order; issuance of decree number from LRA; and issuance of OCT at the Register of Deeds.

Issue acknowledgement receipt by the proper collecting officer; deposit funds/cash or check in Land Bank of the Philippines under a trust receipt account; utilization per deed of donation/approved program; provide donor updates on procurement/completion; and maintain a separate subsidiary ledger per account.

It states that equipment/property donated shall only be accepted when made without any intention to defraud creditors and other parties in interest, and when the donor has sufficient funds and properties reserved for personal obligations.

Violations shall be investigated, and if warranted by evidence, appropriate criminal, civil, and administrative charges shall be filed against responsible persons.


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