Annual procurement program.
Section 19
SEC 19. Annual procurement program.—On or before the fifteenth day of April each year, the local treasurer shall prepare, for the approval of the local chief executive, an annual procurement program for the ensuing fiscal year which shall contain and show an itemized list of the estimated quantity of supplies needed for the entire ensuing fiscal year, a complete description thereof as to kind, quantity and quality, the estimated cost, and the balanced on hand. However, the total estimated cost of the approved annual procurement program shall not exceed the total appropriations authorized for the acquisition of supplies. Except in emergency cases or where urgent indispensable needs could not have been reasonably anticipated no purchase of supplies shall be made unless included in, or covered by, the approved procurement program. In the absence of such a program, however, supplies for essential operations and services may be procured within the limits of existing appropriations. The conversion of excess cash into supplies stock is hereby prohibited except to the extent of the kind and quantity specified in the approved annual procurement plan. SEC. 20. Primary and secondary accountability for government property.—Every head of department or office of a province, city or municipality shall be primarily accountable for all government property assigned or issued to his department or office. The person or persons entrusted with the possession or custody of government property under the accountability of any head of department or office shall be immediately accountable to such officer. The head of department or office primarily accountable for government property may require any person in possession of the property or having custody and control thereof under him to keep such records and make such reports as may be necessary for his own information and protection. Buildings and other physical structures shall be under the accountability and responsibility of the local treasurer. Every officer primarily accountable for government property shall keep a complete record of all property under his charge and render his accounts therefor semi-annually to the treasurer of the local government unit concerned.