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.
donation
tangible goods
administrative law

Legal basis, references, and governing framework

  • The circular directs compliance with the General Accounting and Auditing Manual.
  • The circular is anchored on the Civil Code of the Philippines for donation principles and related legal requirements.
  • The circular invokes Presidential Decree No. 1445, titled “Ordaining and Instituting a Government Auditing Code of the Philippines” dated June 11, 1978, for government auditing and accountability.

Policy objectives and purposes

  • The circular defines preconditions and procedures for accepting donation of tangible goods or assets in favor of the PNP.
  • The circular delegates levels of authority to sign acceptance of donations and to give recognition to donors.
  • The circular prescribes policies and guidelines on acceptance of tangible goods or assets by the PNP and on proper disposition after acceptance.
  • The circular requires that donation acceptance decisions redound to the benefit of the PNP organization, particularly the attainment of PNP goals and objectives.

Definitions and coverage of donation matters

  • Donation is an act of liberality whereby a person, juridical entity, government or non-government organization disposes gratuitously of a thing or right in favor of the PNP, which accepts it.
  • Donor is any person, natural or juridical entity, government or non-government organization that gives, donates, or presents goods or assets to the PNP.
  • Donee refers to a PNP unit/office as recipient of a donation, such as equipment/property needed by the PNP in furtherance of its mission.
  • Deed of Donation is an instrument in the form of a public document whereby a donor officially transfers possession and ownership/right over a specific thing or asset in favor of a donee PNP unit/office, such that the donee acquires legal ownership/right over the subject donation.
  • Acceptance is an express act reduced in writing by a PNP officer authorized under the circular to accept the donation, whereby the officer accedes to the offer of donation.
  • Tangible Goods or Assets pertains to, among others, equipment, supplies, cash, movable or immovable property, regardless of its amount or value, needed by the PNP in furtherance of its mandated mission and functions.

Authorized officers and core acceptance rules

  • Approval to approve and sign for acceptance of donations for and on behalf of a PNP unit/office is vested only in the following officers:
    • 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
    • Station Commanders of NCRPO
  • Donations are accepted only if the act redounds to the benefit of the PNP organization, including attainment of its goals and objectives.
  • The PNP accepts donations only from legal or legitimate sources.
  • For accounting purposes and validity, the donation must be executed through a deed of donation, with proper valuation of donated real property, equipment, or supplies for accounting and recording in the books of account of the recipient PNP unit.
  • If valuation is absent, valuation is determined by an appraisal committee created by DI/RLD, composed of:
    • Supply Accountable Officer
    • Concerned Supply Officers/PNCO
    • Concerned Budget and Finance Officer
    • Representative from COA
    • Representative from the Accounting Office
  • Supply Officers must enter donated goods or assets into the property book with fifteen (15) days upon acceptance and must submit a report to the Directorate for Logistics through proper channel.
  • The PNP does not give special treatment to donors or to persons who facilitated the donation, and donors and facilitators must not expect anything in return.
  • The donation must be used for official functions or duties of the PNP unit/office, and the Chiefs of unit/office must ensure strict adherence.
  • Before accepting a donation, the Donee must ensure donated equipment, supplies, items, and real properties are free from tax liens, mortgage, encumbrances, and other obligations; documents that do not entail financial expenses may be secured with assistance of the donee.
  • On the actual date of acceptance, the DL/RLD must be represented to observe turnover to the authorized vested unit/office, accompanied by the following representatives corresponding to the donated item type:
    • TMG for donation of motor vehicle
    • FED for donation of firearms
    • ES for donation of real/property
    • FS for donation of cash/fund
  • NHQ/RHQ representatives serve as witnesses in the ceremonial turnover of donations and must render an After Activity report to the CPNP or RD in the case of PROs, through channel.
  • The PNP accepts donated equipment/property only if it is made without any intention to defraud creditors and other parties in interest relative to the donated item, and the donor has sufficient funds and properties reserved for himself and his obligations.

Deed of donation terms and general notice

  • The deed of donation must verbatim incorporate the following terms of agreement:
    • A statement of the proposed use of the donation and any conditions placed on its use by the donor.
    • A statement of the authority for the PNP’s use of the donation.
    • A statement that the donation is a bonafide donation such that the donor does not expect any special treatment from the PNP as a result of the donation.
  • When an individual or juridical entity is determined to donate tangible goods or assets for a particular unit of the PNP, prior notice must be made by the respective chiefs of office or commander to the next higher approving authority for approval and clearance.

Procedures for specific types of donations

  • Motor vehicles

    • For vehicle donation, the donor must transfer the deed of donation, official receipt, and certificate of registration to the donee.
    • The TMG must assist the donee in speedy facilitation of transfer of ownership and registration, and must certify that the donation is not included in the list of carnapped vehicles.
    • Authorized accepting officers must ensure compliance with standard markings, colors, and specifications of motor vehicles as prescribed by DRD and existing NAPOLCOM Resolutions.

  • Firearms

    • Before procurement of high-powered firearms (HPFAs), the donor must submit a request for Authority to Purchase for processing at FED, subject to approval by C, PNP.
    • FED must process and issue the Certificates of Registration (licenses) of the firearms in the name of the donee upon approval of the Authority to Purchase to prevent diversion to unauthorized users.
    • Donated firearms must belong to the PNP and must be used only by PNP personnel for official functions.
    • DRD must ensure donated firearms comply with standing NAPOLCOM Resolution, and Directors/Chiefs of concerned offices must ensure compliance with such standards.
    • No portion of the donated firearms may be used or issued to the donor or any other person/office aside from the PNP.

  • Real property

    • The head of the unit/office offered the property must prepare the deed of donation, which must be signed by the donor before a Notary Public.
    • After due execution, the chief of office may accept the donation, or the same must be transmitted to the Chief, PNP for acceptance (Attn: Directorate for Logistics, PNP) in eight (8) copies, together with supporting papers:
      • Transfer Certificate of Title
      • Lot location plan certified by a Registered Geodetic Engineer
      • Tax Declaration (current)
      • Real Estate Tax Receipt
      • Board/Sangguniang Bayan/Lungsod/Panialawigan resolution confirming the donor’s act for LGU-donated properties, including the donor’s juridical personality whether a corporation, LGU, or individual
    • If the chief of office/unit accepts the donation, he must submit an original copy of the donation to the Directorate for Logistics copy-furnish the Director, PNP Engineering Service.
    • The donor must be notified of acceptance and consummation of the donation.
    • Titling procedures for registered land and unregistered land follow the outlined steps:
      • Registered land (portion donated for the mother lot): research and secure documents at PNP DENR or LRA; submit survey plan to DENR for approval; pay taxes/government fees; apply for TCT at the Register of Deeds.
      • Registered land (donation of whole as stated in TCT/OCT): research and secure documents at PNP, DENR or LRA; pay taxes/government fees; apply for TCT at the Register of Deeds.
      • Unregistered land through judicial titling: research and secure documents at PNP, DENR or LRA; conduct survey; submit survey plan to DENR for approval; apply at the RTC; publication; hearing; government order from RTC; issuance of Decree Number from LRA; issuance of OCT at the Register of Deeds.
      • Unregistered land through administrative titling: research and secure documents; conduct survey; submit survey plan to DENR for approval; secure clearances from barangay, Municipal/City, DOH, DPWH and etc.; apply for Presidential Proclamation with DENR; obtain Presidential Proclamation by the President; apply for Special Patent with DENR.
    • If the donated property’s purpose is construction of a police station, it must conform to the requirements of the approved building type and standard of police station based on its category and class.

  • Cash/fund

    • An Acknowledgement Receipt must be issued by the Collecting Officer of the Finance Service (FS, PNP NHQ) or the Regional Finance Service in PROs upon receipt of donated funds.
    • Donated funds in cash or check in favor of the PNP must be deposited with Land Bank of the Philippines under the trust receipt account opened for the purpose.
    • Utilization of deposited funds must follow the deed of donation and/or approved program of expenditures.
    • The donor must be given an update upon procurement or completion of the project intended in the deed of donation.
    • For inter-agency donations/funds transfer to the PNP Finance Service, the service must submit Report of Checks Issued (RCI) and Report of Disbursements (RD) to report utilization of funds.
    • A separate subsidiary ledger must be maintained for each account.

  • Other equipment

    • Other donated tangible goods or assets not mentioned in the preceding items must comply with the requirements prescribed by applicable laws, the circular, and must at all times be properly recorded, documented, and valued.

Responsibilities, documentation, and background checks

  • Directors/Heads of Offices/Chiefs of Police/Commanders are directly responsible for strict implementation of the circular.
  • Regional Directors of PROs, through their respective Chiefs and Regional Logistics Division, must ensure that tangible goods or assets acquired through donations are documented, reported to DL, and properly entered into the PNP property book.
  • The DO, in coordination with DI, must appraise operational needs and resources of police units against existing threats as basis for granting Authority to Purchase HPFA and other special weapons.
  • The DL must issue a supply directive for issuance of donated equipment/property to the donee PNP unit.
  • DL, IG and RID, upon request of the authorized officer, must conduct background investigation on the donor to establish source and integrity of the donor.
  • The Civil Security Group must release firearms procured only after a deed of donation is executed by the donor in favor of the donee.
  • Provincial Directors/Heads of Offices/Chiefs of Police/Commanders, through their respective Logistics Officer/PNCO, must ensure donated tangible goods or assets are exclusively utilized in official PNP activities.
  • Directors/Heads of Offices/Chiefs of Police/Commanders must give appropriate recognition/appreciation to donors.
  • Supply Accountable Officers (SAO) must ensure all donated goods or assets are recorded, documented, and entered in the property book; must furnish the accounting office a copy of the deed of donation with corresponding valuation and supporting documents for recording in the books of accounts; and must ensure Collecting Officer entries in the official cash book for cash/fund donations.
  • SAO and Logistics Officers must submit to B&FO, DL or respective RLD the budgetary requirements for maintenance of acquired equipment for inclusion in the next budget proposal.
  • Directors/Heads of Offices/Chiefs of Police/Commanders must ensure donated tangible goods or assets form part of monthly reports to higher headquarters for evaluation and rating purposes.
  • Directors of concerned NSUs must assist donee units in processing transfer/documentation of donated equipment/property.
  • SAO and Logistics Officers (DL, RLD) must furnish the Accounting Division within fifteen (15) days pertinent papers regarding donated properties to maintain PPE ledger cards under the Manual on New Government Accounting System (NGAS) and to reconcile property books with accounting books.

Penalties and enforcement consequences

  • Any violation of the circular must be investigated.
  • If warranted by evidence, appropriate criminal, civil, and administrative charges must be filed against the responsible persons.

Effectivity

  • The circular takes effect fifteen (15) days after publication.

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