CHECKLIST OF REQUIREMENTS

TYPE AND NUMBER OF COPY

WHERE TO SECURE

1 of each copy

1. Grant of Cash Advances

For all types of cash advances except for travel cash advances  

1.  Authority of the accountable officer issued by the Head of the Agency or his duly authorized representative indicating the maximum accountability and purpose of cash advance (for initial cash advance) 
2. Certification from the accountant that the previous cash advance has been liquidated and accounted for in books
3. Approved application for bond and/or Fidelity Bond for the year for cash accountability of P5,001 above or other minimum amount that may be prescribed by the Bureau of the Treasury (upon set-up of new/renewed accountability)  

Additional Documentary Requirements for Specific Transactions  

 A. Payroll Funds for Salaries, Allowances, Honoraria and Other Similar Expenses  

1. Approved payroll or list of payees indicating their net pay  
2. Approve authority (presidential directive or legislative enactment) or legal basis to pay allowances/salaries/honoraria/fringe benefits 

 B. Petty Cash Fund  

1.  Approved estimate of petty expenses for one month (initial set-up)  

 C. Field/Activity Current Operating Expenses (COE)  

1.  Approved Budget for COE of the agency field office or agency activity in the field  

 D. Traveling Expenses  

 a. Local Travel

1. Duly approved Office Order/Travel Order  
2. Duly approved Itinerary of Travel  
3. Certification from the Accountant that previous cash advances have been fully liquidated and accounted for in the books  
4. Quotation of plane fare or screen copies of online booking for similar dates, from at least three airline companies/travel agencies or its equivalent. In case of less than three quotations, a certification by the claimant attesting to such circumstance, signed by his/her supervisor  
5. Letter of invitation of the host/sponsoring agency/organization  

b. Foreign Travel 

1. Duly approved Office Order/Travel Order  
2. Duly approved Itinerary of Travel  
3. Certification from the Accountant that previous cash advances have been fully liquidated and accounted for in the books  
4. Letter of invitation of the host/sponsoring agency/organization  
5. Flight itinerary issued by the airline ticketing office/travel agency  
6. Quotation of plane fare for similar dates, from at least three airline companies/travel agencies or its equivalent. In case of less than three quotations, a certification by the claimant attesting to such circumstance, signed by his/her supervisor  
7. Where applicable, authority to claim representation expenses  

In case of seminar/training:  

1. Acceptance of nominee/s as participant/s (issued by the host country) 
2. Programme Agenda and Logistics Information 

1. FAD

2. FAD

3. FAD

2. Liquidation of Cash Advances

Payroll Funds for Salaries, Allowances, Honoraria and Other Similar Expenses  

1. Report of Cash Disbursements (RCDisb) certified correct by the accountable officer 
2. Approved payrolls/vouchers91 duly acknowledged/signed by the payee/s 
3. Duly verified/approved accomplishment report, in case of payment of personnel under the “job order” status 
4. Official Receipt (OR)/printed electronic OR (eOR)92/Acknowledgement Receipt (AR) or equivalent in case of refund for unclaimed Salaries, Allowances, Honoraria and Other Similar expenses  
5. Authority from the claimant and identification documents, if claimed by a person other than the payee  

Petty Cash Fund  

1. Report on Paid Petty Cash Vouchers (RPPCV) 
2. Petty Cash Vouchers (PCVs) duly accomplished, signed and approved  
3. Approved purchase request with certificate of Emergency Purchase, if necessary  
4. Bills, receipts, sales invoices 
5. Certification of Expense not Requiring Receipt (CERR) (for expenses amounting to P300 or less) or Reimbursement Expense Receipts (RER) (for expenses amounting to more than P300 but not exceeding P1,000), pursuant to COA Circular No. 2017-001 dated June 19, 2017, as amended by COA Circular No. 2021-001 dated June 24, 2021, or other amount that may be prescribed in the future 
6. Inspection and Acceptance Report (IAR) or Certificate of Inspection and Acceptance 
7. Pre-/Post-Repair inspection Report  
8. Waste Materials Reports (WMR) in case of replacement/repair  
9. Approved trip ticket, for gasoline/fuel expenses, together with parking and toll fee receipts, if any (applicable for government vehicles only) 
10. Canvass from at least three suppliers for purchases as prescribed (involving P2,000 and above or other amount that may be prescribed in the future), except for purchases made while on official travel  
11. Summary/Abstract of Canvass 
12. OR/eOR/AR or equivalent in case of refund of PCF 
13. Inventory Custodian Slip (ICS) for semi-expendable items  

For meals and snacks charged to PCF:  

1. Notice of meeting with agenda/meeting’s purpose 
2. Minutes of Meeting  
3. Attendance Sheet  

Field/Activity Current Operating Expenses  

1. Same requirements as those for salaries, petty operating expenses, other personnel services, and maintenance and other operating expenses depending on the nature of expenses incurred.  

Travelling Expenses  

1. Liquidation Report  
2. Approved Certificate of Travel Completed 
3. Approved Revised Itinerary of Travel, if the previously approved itinerary was not followed  
4. Copy of previously approved Itinerary of Travel  
5. Copy of Office Order and Supplemental Office Order or any proof supporting the change of schedule  
6. Certificate of Appearance or Attendance or in the absence thereof, photocopy of the received copy of Memo Transmittal of Back to Office Report/Narrative Report on trip undertaken/Report on Participation addressed to the agency head. The report, duly noted by the agency or his authorized representative, shall contain, among others, the following information: 

• Highlights of the training/activity;
• Pictures preferably dated;
• Plan of action for knowledge sharing; and
• Recommendations 

      7. OR/eOR93/AR or equivalent in case of refund of excess cash advance  

Additional Documentary Requirements: 

Local Travel  

1. Paper/electronic plan, boat or bus/train tickets, terminal fee receipts, paper/electronic boarding passes or a passenger manifest certified by the concerned airline o shipping company  
2. Certification by the Head of Agency as to the absolute necessity of the expenses together with the corresponding bills or receipts, if the expenses incurred for the official travel exceeded the prescribed rate per day (certification o affidavit of loss shall not be considered as an appropriate replacement for the required hotel/lodging bills and receipts) 
3. OR/eOR or CERR (for expenses amounting to P300 or less) or RER (for expenses amounting to more than P300 but not exceeding P1,000), pursuant to COA Circular No. 2017-001 dated June 19, 2017, as amended by COA Circular No. 2021-001 dated June 24, 2021, or other amount that may be prescribed in the future. In case of payment of toll fees94, the CERR/RER shall be supported with the toll fee rates 
4. Hotel room/lodging bills with official receipts in the case of official travel to places within 50-kilometer radius from the last city or municipality covered by Metro Manila Area, if the travel allowances being claimed include hotel room/lodging 

Foreign Travel  

1. Paper/electronic plane, boat or bus/train tickets, terminal fee receipts, paper/electronic boarding passes or a passenger manifest certified by the concerned airline or shipping company. In the absence thereof other documents such as, but not limited to, a certified true copy of the passport showing the dates of entry and exit, duly stamped by the Immigration Office of the country destination as indicated in the approved travel authority and itinerary of travel; or a passenger manifest certified by the concerned airline or shipping company  
2. For reimbursement of actual travel expenses in excess of the prescribed rate: 

• Approval by the President
• Certification from the Head of the Agency that it is absolutely necessary
• Hotel room with official receipts (certification or affidavit of loss shall not be considered as an appropriate replacement for the required bills and receipts)
• Bills/receipts for non-commutable representation expenses approved by the President or authorized officials 

1. FAD
2. FAD
3. FAD
4. FAD
5. Requesting entity

1. FAD 
2. FAD 
3.  FAD 
4.  Requesting entity 
5. FAD 

1. FAD
2. FAD
3. FAD

1. FAD
2. FAD
3. FAD

      4. FAD

      5. FAD

      6. Inviting host/agency/ organization

      7. Requesting entity

1. Travel Agency or its equivalent

      2. FAD

      3. FAD

       4. Hotel/Loding

        1.Travel Agency or its equivalent

         2. FAD

1. Approved leave application with leave credit balance certified by the Human Resource Officer  
2. Request for monetization of leave covering more than ten days duly approved by the Head of Agency 
3. For monetization of 50% or more: 

• Clinical abstract/medical procedures to be undertaken in case of health, medical, and hospital needs
• Barangay Certification in case of need for financial assistance brought by calamities, typhoons, fire, etc.
• • •  

     4. Justification on financial needs for the education of employee or children 

1. FAD
2. Requesting entity