Resolving Losses of Textbooks: A Comprehensive Approach and Recent Updates

In 2003, the Department of Education (DepEd) in the Philippines issued a directive, DO 25, s. 2003, aimed at resolving the issue of textbook losses in public elementary and secondary schools. This order clarified the Department’s policies concerning the loss of textbooks by students and reiterated the policy prohibiting the imposition of fines or salary deductions to teachers for the loss of textbooks by their students.

Understanding the Guidelines

The guidelines outlined in the order are comprehensive and consider various scenarios:

Natural Causes or Force Majeure

In cases where a student loses a textbook due to natural causes (i.e., typhoon, flood, earthquake), fire, theft, casualty, or force majeure, the student must write a letter informing their Teacher-Adviser about the loss and explaining the circumstances within 15 days from the occurrence of the loss. The letter must be duly signed by the student’s parent or guardian. The Teacher-Adviser then furnishes the School Property Custodian with a copy of the student’s letter to assess the validity of the cause of loss and advise the Teacher of any additional requirements to relieve him/her from accountability.

Transfer or Dropping Out of Students

For losses arising from the transfer or dropping out of students without returning the books, and the whereabouts of said students are unknown, the Teacher-Adviser must write a letter to the School Property Custodian applying for relief from accountability, citing specific reasons and providing justifications. The letter must be duly noted by the School Head.

Negligence of the Student

In cases where the loss of textbooks is due to the negligence of the student, monetary payment shall be made by the student. The amount to be paid by the student will be based on the Price List of Textbooks under Different Procurement Initiatives if the lost textbooks were procured under the Social Expenditure Management Project (SEMP), Third Elementary Education Project (TEEP), or Secondary Education Development and Improvement Project (SEDIP). If the textbook/s was/were procured outside of SEMP/TEEP/SEDIP, the amount to be paid shall be based on the price ceiling in DECS Order No. 35, s. 2000.

However, if the lost textbook has been used for at least one year, the amount to be paid by the student will be determined by following the straight-line method depreciation. An official receipt of payment shall be duly issued and signed by authorized officials, and payment shall be remitted in the same manner as payment of other government property in accordance with COA rules and regulations.

Recent Updates

In 2019, DepEd issued guidelines on resolving losses of textbooks. These guidelines reiterated the policies outlined in DO 25, s. 2003, and provided additional clarity on the procedures for handling textbook losses. They included more specific instructions on how to handle different scenarios of textbook losses, clarified the process for applying for relief from accountability, and provided more specific instructions on how to calculate the amount to be paid by the student for textbooks lost due to negligence.

Furthermore, in 2012, DepEd issued DO 14, s. 2012, which provides the Policy and Guidelines on the Proper Distribution, Care, Recording, Retrieval, and Disposal of Textbooks (TXs) with the Teacher’s Manuals (TMs) and Other Instructional Materials (IMs) in order to improve access to them, maximize their use, and minimize or eliminate damages and/or losses.

These updates aim to streamline the process of managing textbook losses and ensure the efficient use of educational resources. However, for the most current and accurate information, it’s recommended to check the official DepEd website or contact the local DepEd office.

Download DepEd Order No. 25, Series 2003 here.