Comments on the “Guidelines on the Receipt of Donations”Note: The suggested modifications are underscored

SPECIFIC PROVISIONS

1) Except as may otherwise be specifically provided by law or competent authority, all moneys and properties officially received by the Board of Regents or any duly authorized officer of the University upon any occasion must be accounted for as university funds and property. (Sec. 54 of GAAM)

Reason: The authority to receive donations must be limited to the Board and the duly authorized officers of the University.

3) Assistance, in cash or in kind, received from foreign governments, international and local agencies or organizations, private entities or individuals, covered by grant agreements, memorandum of understanding, exchange of notes/deed of donation between the donor-entity and the University to finance specific projects or procurement of goods must not be conditioned upon any obligation on the part of the University to pay. (2.7 of DOF & DBM Joint Circular No. 3-08 dated September 1, 2008)

Reason: To emphasize that the donation should not be conditioned upon any obligation on the part of the University to pay for such donation, which is in accordance with the cited Joint Circular.

4) All importations done . . . at the donor’s country, and a Deed of Acceptance from the University. (4.6 of DOF & DBM Joint Circular No. 3-08 dated September 1, 2008)

Reason: To make the provision specifically applicable to the University.

RULES OF PROCEDUREA – CASH DONATIONS

6) All unutilized cash donations after the purpose had been served shall be returned to the donor if specified in the agreement. If such provision is not specified in the agreement, the said unutilized cash donations shall automatically go to the general fund through a Journal of Entry Voucher duly approved by the proper authority. (IV.B.13 of COA Circular No. 2014-002 date April 15, 2014)

Reason: For clarity.