Finance Service (FS), Administrative Service (AS)-Cash Division

• Government to Government (G2G)
• Government to Business (G2B)

CHECKLIST OF REQUIREMENTS

TYPE AND NUMBER OF COPY

WHERE TO SECURE

1. Disbursement Voucher (DV)
2. Obligation Request and Status (ORS)
3. LDDAP-ADA and Summary of LDDAP-ADA Issued and Invalidated ADA Entries (SLIIE)
4. Advice of Checks Issued and Cancelled (ACIC)
5. Payroll Register through Financial Data Entry System (FinDES
6. Other supporting documents depending on the nature of transaction, based on COA Circular 2012-001 (See Table A4)

1. Original (1 copy)
2. Original (1 copy)
3. Original (1 copy)
4. Original (1 copy)
5. Original (1 copy)
6. Original and certified true copy of supporting documents, depending on the requirement per COA Circular 2012-001

(1 copy each)

1. FS
2. To be prepared by the requesting party
3. FS
4. AS-Cash Division
5. AS-Cash Division
6. To be prepared by the requesting party

Cash Advance - Foreign Travel

Obligation Request and Status (ORS)

X

Approved Office Order or Travel Authority approved by the Office of the President (OP)

X

Certification from the Accountant that previous cash advances have been liquidated and accounted for in the books (c/o Accounting Division)

X

Duly Approved Itinerary of Travel

X

Document to show exchange rate at the time of grant of cash advance

X

Copy of United Nations Development Programme (UNDP) rate for the daily subsistence allowance (DSA) for the country of destination for the computation of DSA to be claimed

X

Flight itinerary issued by the airline/ticketing office/travel agency

X

Acceptance of the nominees as participants issued by the foreign country (In case of seminars/trainings)

X

Programme Agenda and Logistics Information (In case of seminars/trainings)

X

Invitation addressed to the agency inviting participants (issued by the foreign country)

X

Letter of Invitation of host/sponsoring country/agency/organization

X

Where applicable, authority from the Office of the President to claim representation expenses

X

For plane fare, quotation of three travel agencies or its equivalent

X

Cash Advance - Local Travel

Obligation Request and Status (ORS)

X

Approved Office Order

X

Certification from the Accountant that previous cash advances have been liquidated and accounted for in the books (c/o Accounting Division)

X

Letter of Invitation (showing meals and/or accommodation provided, if any)

X

Plane Itinerary showing Airfare Cost (if applicable)

X

Duly Approved Itinerary of Travel

X

Cash Advance - Petty Cash

Obligation Request and Status (ORS)

X

Office Order authorizing the accountable officer indicating the maximum accountability and purpose of cash advance

X

Certification from the Accountant that previous cash advances have been liquidated and accounted for in the books (c/o Accounting Division)

X

Approved application for bond and/or Fidelity Bond for the year for cash accountability of P5,000 or more (valid for one (1) year / Copy of BTr Confirmation Letter - Upon set-up of new/renewed accountability)

X

Approved estimates of petty expenses for one month (Initial Grant)

X

Cash Advance - Strategic Planning / Anniversary / Year-end
/ Other Special Activities

Obligation Request and Status (ORS)

X

Office Order authorizing the accountable officer indicating the maximum accountability and purpose of cash advance

X

Certification from the Accountant that previous cash advances have been liquidated and accounted for in the books (c/o Accounting Division)

X

Approved estimate of expenses (Other Special Activities)

X

Approved application for bond and/or Fidelity Bond for the year for cash accountability of P5,000 or more (valid for one (1) year / Copy of BTr Confirmation Letter - Upon set-up of new/renewed accountability)

X

Cash Advance - Training Expense

Obligation Request and Status (ORS)

X

Office Order indicating the name of participants and the authorized registration fee

X

Certification from the Accountant that previous cash advances have been liquidated and accounted for in the books (c/o Accounting Division)

X

Letter of invitation of host/agency/organization (showing the cost of registration fee)

X

Clothing/Uniform Allowance (General Claims)

Approved Clothing/Uniform Allowance Payroll

X

Obligation Request and Status (ORS)

X

Approved Payroll Register (hard and soft copy)

 X

Certificate of Assumption, for new employees

X

Certificate of non-payment from previous employer (for transferees)

X

Appointment

X

Clothing/Uniform Allowance (Individual Claims)

Obligation Request and Status (ORS)

X

Certificate of Assumption, for new employees

X

Service Record

X

Appointment

X

Certificate of non-payment from previous employer (for transferees)

X

Collective Negotiation Agreement (CNA) Incentive

Approved Payroll

X

Obligation Request and Status (ORS)

X

Resolution signed by both parties incorporating the guidelines/criteria for granting CNA incentive

X

Comparative statement of DBM approved level of operating expenses and actual operating expenses

X

Copy of CNA

X

Certificate issued by the Head of the Agency on the total amount of unencumbered savings generated from cost-cutting measures identified in the CNA which resulted from the joint efforts of labor and management and systems/productivity/income improvement

X

List of members and non-members certified by the union president

X

Proof that the planned programs/activities/projects have been implemented and completed in accordance with targets for the year

 X

Consultancy Services

Obligation Request and Status (ORS)

X

Approved Contact / Memorandum of Agreement / Terms of Reference

X 

Copy of page of the approved Annual Procurement Plan (APP)/ Supplemental Annual Procurement Plan (SAPP) and any amendment thereto

X

Notice of Award, Notice to Proceed and all applicable bidding documents (Initial Payment)

X

Copy of curriculum vitae (in case of individual engagement) (Initial Payment)

X 

Letter request for payment from the consultant

X

Certificate of Acceptance of services/deliverables in accordance with the terms and condition of the Contract

X

Approved Consultancy Progress/Final Reports, and/or output required under the contract (Accomplishment Report)

X 

Progress/Final Billing Statement

X

Contract of Infrastructure projects subject of Project Management Consultancy Services (for infrastructure projects)

X 

Tax Clearance Certificate, if mode of procurement is through Public Bidding (Final Payment)

X

Copy of BIR Sworn Declaration (for first claim)

X

If not in the Terms of reference, appropriate approved documents indicating the specified outputs/deliverables

X

Approved Manning Schedule indicating the names and positions of the consultants and staff, and the extent of their participation to the project

X

Certificate of Completion and Acceptance of services/ deliverables in accordance with the terms and condition of the Contract/MOA (in case of final payment for infrastructure projects)

X

Such other documents/deliverables contained in the Contract/MOA

X

Contract of Service (CoS) and Job Order (JO) personnel

Approved Payroll (if multiple payees)

X

Obligation Request and Status (ORS)

X

Certified true copy of the pertinent contract/appointment/job order (first claim)

X 

Certification by the HRMD that the activities/services cannot be provided by regular or permanent personnel of the agency (for first claim)

X

Accomplishment Report duly accepted by BSO Head

X

Certificate of Assumption (for first claim)

 X

Certificate of Acceptance

X

Contract deliverables

X

Approved Daily Time Record

X

Blotter for handwritten entries in Daily Time Record

X

Copy of BIR Sworn Declaration (for first claim)

 X

Bank Account Details (for first claim)

 X

DBM Payroll Fund (Weekly - Net Amount)

Approved payroll or List of payees indicating their net payments

X

Obligation Request and Status (ORS)

X

Summary List of Payroll included in the Payroll Fund

X

Drinking Water

Obligation Request and Status (ORS)

X 

Invoice or machined validated statement of account / bill (for post-audit purposes)

X

Statement of Account / Bill / Sales Invoice

X

Delivery Receipt

X

Notice of Award, Notice to Proceed and all applicable bidding documents (initial payment)

X 

Certificate of Services Rendered

 X

Certified Copy of contract / Purchase Order (initial payment)

X

Copy of page of the approved Annual Procurement Plan (APP) and any amendment thereto

X

Microbiological Water Test Laboratory Certificate

X

Semi-annual Chemical and Physical Water Test Laboratory

X

Drug Testing

Obligation Request and Status (ORS)

X

Certificate of Services Rendered

X

Letter Request for the conduct of the test

X

Statement of Account / Bill

X

Bids and Awards Committee (BAC) Resolution

X 

Copy of the Memorandum of Agreement (MOA)

X 

Notice of Award, Notice to Proceed and all applicable bidding documents (initial payment)

X 

Copy of page of the approved Annual Procurement Plan (APP)/ Supplemental Annual Procurement Plan (SAPP) and any amendment thereto

X 

Extraordinary and Miscellaneous Expenses

Approved Payroll (if multiple payees)

X

Obligation Request and Status (ORS)

X

Relevant Invoices/Receipts, if the amount claimed was spent for the purpose and in the amount exceeding the limit indicated in the general provisions of the GAA

X

Certification executed by the official concerned that the amount claimed was spent for the purpose and in the amount not exceeding the limit indicated in the general provisions of the GAA

X

Fidelity Bond

Obligation Request and Status (ORS)

X

List of Bonded Public Officials (Generated from NGcds Fidelity Bond Module)

X

Copy of Confirmation Letter from BTr (For renewal)

X

Authority to Accept Payment

X 

Fidelity Application Form (Generated from NGcds Fidelity Bond Module)

X

Infrastructure Projects (Final Payment)

Obligation Request and Status

X

Authenticated photocopy of the approved Annual Procurement Plan (APP) and any amendment thereto

X 

Approved contract supported by documents required under COA Circular No. 2009-01 dated February 12, 2009 and COA Memorandum No. 2005-027 dated February 28, 2005

X

Notice of Award

X 

Notice to Proceed, indicating the date receipt by the contractor

X

Bidding documents enumerated under Section 17. of the Revised IRR of RA No. 9184

X

Statement of Account/ Progress Billing

X

Statement of Work Accomplished/Progress Billing

X

Inspection Report by the agency’s authorized engineer

X

Tax Clearance Certificate, if mode of procurement is through Public Bidding

X

Results of Test Analysis, if applicable

X

Statement of time elapsed

X

Monthly Certificate of Payment

X

Contractor’s affidavit on payment of laborers and materials

X

Pictures, before, during and after construction of items of work especially the embedded items

X

Photocopy of vouchers of all previous payments

X 

Certificate of Completion

X

Certification that no government supplies, materials and equipment were used by the contractor, if applicable

X

Computation of utilities (water and electric) to be charged from the contractor, if applicable (should be signed by both parties)

X

Punch list of inspection made upon reaching 95% of work accomplished

X

Certificate of Final Acceptance

X

Statement of action made by the contractor on the punch list per inspection made

X

Certification that the project was completed within the period contained in the Contract or any revision thereto, otherwise, a statement itemizing the works the contractor has incurred delay, number of days delayed and the computation of liquidated damages

X

As-Built Plans

X

Warranty security

X

Copy of turn over documents/transfer of project and facilities such as motor vehicle, laptops, other equipment and furniture included in the contract to concerned government agency

X

First Salary

Approved Payroll (if multiple payees)

 X

Obligation Request and Status (ORS)

 X

Computation of salary, allowances and incentives from AS-HRMD

 X 

Certificate of Appointment duly attested by the Civil Service Commission (CSC) or its equivalent

X 

Certified Copy of Oath of office

 X

Assignment/Re-Assignment order, if applicable

X

Certificate of Assumption

X

Statement of Assets, Liabilities and Net Worth

 X

Duly signed and approved DTR (initialed by the immediate supervisor on written entries, if any)

X

Blotter, in case of written entries on the DTR

X 

Certification of handwritten entries in blotter (For employees without biometrics)

X

Accomplishment Report (For Work from Home Arrangement)

X 

Copy of BIR Forms 1902/1905

 X

Authority from the claimant and identification documents, if claimed by person other than the payee

 X

Clearance from money, property and legal accountabilities from the previous office (transferees from one government office to another)

X

Certified true copy of pre-audited disbursement voucher of last salary from previous agency and/or Certification by the Chief Accountant of last salary received from previous office duly verified by the assigned auditor thereat

X

Certificate of available Leave Credits (transferees from one government office to another)

X

Service Record

X 

BIR Certificate of Compensation Payment/ Tax Withheld (transferees from one government office to another)

X 

Approved/paid Home Development Mutual Fund (HDMF) and PhilHealth Forms (transferees from one government office to another)

X 

Government Fares Agreement (GFA) Fund

Procurement Service (PS) Service Invoice/Delivery Receipts

X

Summary of Airline Invoices

X

Original Boarding Passes (Only BPs in the ff forms are allowed: (a) Cards provided by the Check-in Counters, (b) Tape receipts provided by Self Check-In Kiosks, (c) Printed Email for Web Check-Ins, or (d) Airline Certification of Boarding) (For documentary purposes, screenshots of phone app bookings will not be accepted)

X

Itinerary Receipt/Confirmation (Issued by the airline)

X 

Copy of Certificate of Travel Completed

X

Copy of Certificate of Appearance/Attendance

X

Office Order indicating the duration of the travel and the authorized travel allowances to be granted (Travel Authority from the Office of the President – for the official travel of the Secretary)

X 

Hazard Pay

Approved Payroll (If multiple payees)

X

Obligation Request and Status (ORS)

X

Statement of Services Rendered under SWA

X

Report on Services Rendered as SWA

X

Duly signed and approved DTR (initialed by the immediate supervisor on written entries, if any)

X

Blotter, in case of written entries on the DTR

X

Approved Alternative Working Arrangement Order (AWAO), in case of implementation of flexible work arrangements

X

Honoraria (Bids and Awards Committee)

Approved Payroll (If multiple payees)

 X

Obligation Request and Status (ORS)

 X

Copy of Report of Collections and Deposits (RCD) of proceeds from the sale of bid documents

X 

Copy of Office Order creating and designating the BAC composition and authorizing the members to collect honoraria

X

Summary List of Contracts Awarded

X

Notice of Award to the winning bidder of procurement activity being claimed

X

Certification that the procurement involves competitive bidding

X 

Minutes of BAC Meeting

X

Attendance Sheet listing names of attendees to the BAC meeting

X

Honoraria (Resource Person / Coordinator / Facilitator)

Approved Payroll (If multiple payees)

X

Obligation Request and Status (ORS)

X

Copy of Office Order / Document authorizing conduct of the activity/lecture /Approved Memo for Secretary

X 

Contract or Agreement of Engagement

X

Certificate of Services rendered by the lecturer/resource person/facilitator, including no. of hours rendered and computation of the amount of honoraria

X

Program of Lectures / Course Outline

X 

Copy of BIR Sworn Declaration (for first claim)

 X

Honoraria (Special Projects)

Approved Payroll (If multiple payees)

X

Obligation Request and Status (ORS)

X

Office Order designating the composition of the special project

X 

Performance evaluation plan formulated by project management used as basis for rating the performance of members

X

Terms of Reference

X

Certificate of completion of project deliverables

 X

Special Project Plan

X

Authority to collect honoraria

X

Certificate of acceptance by the agency head of the deliverables per project component

 X

Fund Transfers to Implementing Agency (Grant)

Obligation Request and Status

 X

Copy of Memorandum of Agreement (MOA)/Trust Agreement

X 

Copy of Approved Program of Work (for infrastructure project)

X

Approved Project Expenditures or Estimated Expenses indicating the project objective and expected output (for other projects)

X 

Memorandum from the project proponent with instruction/requesting for the transfer of the funds to the IA

X 

Certification by the Accountant that funds previously transferred to the Implementing Agency (IA) has been liquidated and accounted for in the books

X

Copy of Advice of Notice of Cash Allocation Issued (in case of separate/additional funding source)

X

Invoice issued by the IA to the Source Agency acknowledging receipt of funds transferred (for post-audit activities)

X

Insurance Premiums and Motor Vehicle Registration

Obligation Request and Status (ORS)

X 

Photocopy of Official Receipt (preceding year)

X 

Insurance Policy

 X

Invoice (current year, for post-audit activities))

X

Issuance of Supplies, Materials and Equipment

Inspection and Acceptance Report prepared by the Department/Agency property inspector and signed by the Head of Agency or his authorized representative

X

Distribution List (supplies)

X

Requisition and Issue Slip (RIS) (in the case of expendable supplies)

X

Report on Supplies and Materials Issued (RSMI)

X

Inventory Custodian Slip (ICS) (for semi-expendable items)

X

Report of Semi-expendable Property issued (RSPI) (For semi-expendable supplies)

 X

Property Acknowledgment Receipt (PAR) (for equipment)

X

Janitorial, Security and Other Outsourced Services

Obligation Request and Status (ORS)

X 

Statement of Account / Bill

X 

Certificate of Services Rendered

X 

Certified Copy of contract / Purchase Order (initial payment)

X

Copy of page of the approved Annual Procurement Plan (APP)/ Supplemental Annual Procurement Plan (SAPP) and any amendment thereto (initial payment)

X 

Notice of Award, Notice to Proceed and all applicable bidding documents (initial payment)

X

Record of attendance / service

X 

Proof of remittance to concerned government agency and/or GOCCs (BIR, SSS, HDMF)

X

Approved request to render overtime work (for OT services)

 X

Such other documents peculiar to the contract and/or to the mode of procurement and considered necessary in the auditorial review and in the technical evaluation thereof

X

Last Salary

Approved Payroll (if multiple payees)

X

Obligation Request and Status (ORS)

X

Computation of salary, allowances and incentives from AS-HRMD

X

Duly signed and approved DTR (initialed by the immediate supervisor on written entries, if any)

X

Accomplishment Report (For Work from Home Arrangement (WHA))

X

Duly approved Pass Slip, if on official business/transaction

X

Blotter, in case of written entries on the DTR

X

Certificate of Clearance from money, property and legal accountabilities

X

Authority to deduct accountabilities, if any

X 

Lease of Venue

Obligation Request and Status (ORS)

X

Statement of Account / Biling Statement

X

Certificate of Services Rendered

X 

Contract /Agreement / Terms of Reference

X 

Notice of Award, Notice to Proceed and all applicable bidding documents (initial payment)

 X

Attendance Sheet

X 

Certified copy of the page of the approved Annual Procurement Plan (APP) or Supplemental APP where the particular Goods, Consulting Services and/or Infrastructure Projects subject of payment is indicated

X 

Such other documents peculiar to the contract and/or to the mode of procurement and considered necessary in the auditorial review and in the technical evaluation thereof

 X

Leave Credit Monetization

Approved Payroll (If multiple payees)

X

Obligation Request and Status (ORS)

X

Approved leave application (10 days) with leave credit balance certified by the Human Resource Office

X

Request for leave covering more than ten (10) days duly approved by the Head of Agency

X

For monetization of more than 30 days / 50% of more of total leave credits may be allowed for valid and justifiable reasons (depends on the nature of the request):

Clinical abstract/medical procedures to be undertaken in case of health, medical and hospital needs

X

Barangay Certification in case of need for financial assistance brought about by calamities, typhoons, fire, etc.

X

Justification on financial needs for the education of employee or children

X

Liquidation - Foreign Travel

Liquidation Report

X

Copy of Office Order, or Travel Authority from the Office of the President, indicating the purpose and duration of the travel and the authorized travel allowances to be granted (DSA will be reduced, i.e. 10% for each meal, 50% for accommodation, if allowances are provided by the sponsor/organization)

X

Letter of Invitation of host/sponsoring country/agency/organization

X

Certificate of Travel Completed

X

Certificate of Appearance/Attendance for training/seminar/participation

X

Copy of previously approved Itinerary of Travel

X 

Revised Itinerary of Travel , if applicable

X

Itinerary Receipt / Electronic Ticket Receipt (PAL: Economy Value; Cebu Pacific/Airasia: Fly + Baggage) (Choice Seat charges and Meals not allowed)

X

Original Boarding Pass (Paper/Electronic) if airfare was charged against DBM funds, otherwise, photocopy

X

Copy of United Nations Development Programme (UNDP) rate for the daily subsistence allowance (DSA) for the country of destination for the computation of DSA to be claimed

X

Certification that the pre-departure allowance of P3,500.00 was fully spent

 X

Document to show exchange rate at the time of grant of cash advance

X

Document showing the DSA provided by the sponsor, if any (for DSA Differential)

X

Bills and receipts for non-commutable representation expenses (if authorized by the Office of the President)

X 

Sales Invoices for reimbursement of clothing expenses, if authorized

X

Document showing the season officially declared by the authorized agency in the country of destination

X

Narrative report on trip undertaken/Report on Participation (if indicated in Office Order)

X

Electronic Official Receipts (eORs) include those issued by ride hailing applications (e.g. grab, angkas etc.) and paid through electronic means (e.g. GCash, Grab Pay, Pay Maya etc.). This must be printed and applies to all transactions where an eOR is used as proof of payment

X 

OR/eOR/AR or equivalent in case of refund of excess cash advance

X 

Approval of the President via the Travel Authority (For reimbursement of actual travel expenses in excess of the prescribed rate)

 X

Certification from the Head of the Agency that it is absolutely necessary in the performance of official functions (For reimbursement of actual travel expenses in excess of the prescribed rate)

X

Hotel room with Invoices (certification or affidavit of loss shall not be considered as an appropriate replacement for the required bills and receipts) (For reimbursement of actual travel expenses in excess of the prescribed rate)

X

Liquidation - Local Travel

Liquidation Report

X

Copy of Office Order indicating the duration of the travel and the authorized travel allowances to be granted (DTE will be reduced, i.e. 10% for each meal, 50% for accommodation, if allowances are provided by the sponsor/organization)

X

Letter of Invitation of host/sponsoring country/agency/organization

X 

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

X

Itinerary Receipt / Electronic Ticket Receipt (PAL: Economy Value; Cebu Pacific/Airasia: Fly + Baggage) (Choice Seat charges and Meals not allowed)

X 

Certificate of Appearance or Attendance

X 

Copy of previously approved Itinerary of Travel

X 

Revised Itinerary of Travel, if applicable

X

Original Service Invoice (For expenses other than the DTE) (Bus fares are limited to the Regular Aircon class only)

X

Original Boarding Pass (Paper/Electronic), if airfare was charged against DBM funds, otherwise, photocopy

X

Certification signed by the Approving Official as to the absolute necessity of the expenses, together with the corresponding bills and receipts (If the expenses incurred for official travel exceeded the prescribed DTE rates)

X

Reimbursement Expense Receipt (RER) (for expenses from P301.00 to P1,000.00) / Certification for expenses not requiring receipts (for expenses P300.00 and below) EXCEPT payment for fares in public utility vehicles issuing receipts such as bus, train, vessel/ship and purchases in business establishments issuing receipts)

X

OR/eOR/AR or equivalent in case of refund of excess cash advance

X 

Electronic Official Receipts (eORs) include those issued by ride hailing applications (e.g. grab, angkas etc.) and paid through electronic means (e.g. GCash, Grab Pay, Pay Maya etc.). This must be printed and applies to all transactions where an eOR is used as proof of payment.

 X

Certificate of Travel Completed

X

Copy of Trip Ticket (for drivers. in lieu of Certificate of Appearance)

X 

Hotel Room/lodging bills with invoices in the case of official travel to places within 50-kilometer radius from the last city or municipality where permanent official station is located in the case of those outside the Metro Manila Area, if the travel allowances being claimed include the hotel room/lodging rate

X

Training Evaluation Form (TEF) /Other documents required per Office Order

X

Certification by the Head of Agency as to the absolute necessity of the expenses together with the corresponding bills or receipts, if the expense incurred for the official travel exceeded the prescribed rate per day (certification or affidavit of loss shall not be considered as an appropriate replacement for the required hotel/lodging bills and receipts)

 X

Liquidation - Petty Cash

Report on Paid Petty Cash Vouchers (RPPCV)

X

Petty Cash Vouchers (PCV) duly accomplished, signed and approved

X

Petty Cash Fund Record (PCFRec)

X

OR/eOR/AR or equivalent in case of refund of PCF

X

Bills, Sales Invoices

X

Documents required per type of expense

X

Approved purchase request with certificate of Emergency Purchase, if necessary

X

Certification of Expenses not Requiring Receipt (CERR) (for expenses amounting to P300 or less) or Reimbursement Expense Receipts (RER) (for expenses amounting to more thant P300 but not exceeding P1,000), pursuant to COA Circular No. 2017-001 dated June 24, 2021 or as amended by COA Circular No. 2021-001 dated June 24, 2021 or other amount that may be prescribed in the future

X

Inspection and Acceptance Report (IAR) or Certificate of Inspection and Acceptance

X

Pre-/Post-Repair Inspection Report

X

Waste Materials Report (WMR) in case of replacement/repair

X

Approved trip ticket, for gasoline/fuel expenses, together with parking and toll fee receipts, if any (applicable for government vehicles only)

X

Canvass from at least three suppliers for purchases as prescribed (involving P2,000.00 and above or other amount that may be prescribed in the future), except for purchases made while on official travel

X

Summary/Abstract of Canvass

X

Inventory Custodian Slip (ICS) for semi-expendable items

X

For meals and snacks charged to PCF:

Notice of Meeting with agenda/meeting's purpose

X

Attendance Sheet

X

Liquidation - Strategic Planning / Anniversary / Year-end / Other Special Activities

Report of Cash Disbursements

X 

Cash Disbursements Record

X

Summary of Expenses

X

Original Sales Invoices / Electronic Official Receipts

X

Attendance Sheet

X

DBM Official Receipt (in case of refund of excess cash advance)

X

Narratives / Accomplishment Report (if necessary)

X

Office Order

X

Other supporting documents required per Office Order

X

Liquidation - Training Expense

Liquidation Report

X

Service Invoice

X

Office Order indicating the name of participants and the authorized registration fee

X

Letter of Invitation of host/agency/organization

X

Certificate of Appearance/Attendance

 X 

Copy of Training Materials, if required per Office Order

 X

Training Evaluation Form, if required per Office Order

 X 

Letter of invitation of host/agency/organization

X 

Fund Transfers to Implementing Agency (Final Liquidation) - Implementing Agency

Copy of duly signed MOA/Trust Agreement/Terms of Reference or its equivalent

X 

Original copy of the Report of Checks Issued/Report of Advice to Debit Account Issued and/or Report of Cash Disbursements and supporting documents duly Certified Correct by the Chief Accountant and approved by the Agency Head

X

Copy of OR/eOR/AR or equivalent issued by the Source Agency evidencing refund of unexpended/unutilized balance of fund transfer

X 

Status of Project/Program/Activity Accomplishment

X

Inspection and Acceptance Report of research outputs of Completed (Research) Projects, approved by the Agency Head and duly acknowledged by the SA.

X

Copies of Approved Journal Entry Vouchers of all transactions charged from the fund drawn by the Chief Accountant of the IA

X

Duplicate copy of the Report of Checks Issued/Report of Advice to Debit Account Issued and/or Report of Cash Disbursements and supporting documents duly certified correct by the Chief Accountant and approved by the Agency Head, stamped "received" by the Auditor of the IA

X

Copy of OR/eOR/AR or equivalent upon receipt of funds transferred

X

Copy of Notices of Disallowance and subsequent audit decisions issued, if any

X

Copy of OR/eOR/AR or equivalent issued for the refund of unexpended/unutilized balance of fund transferred

X 

Loyalty Cash Award/Incentive/Service Recognition Award

Approved Payroll (if multiple payees)

X

Obligation Request and Status (ORS)

X

Service Record (for individual claims)

X

Certificate of non-payment from previous office (for transferee)

X

Certification from the HRO that the claimant has not incurred more than 50 days authorized vacation leave without pay within the 10-year period or aggregate of more than 25 days authorized vacation leave without pay within the 5-year period, as the case may be

X

Maternity Leave Commutation

Obligation Request and Status (ORS)

X

Computation of salary, allowances and incentives from AS-HRMD

X

Medical Certificate for Maternity Leave

X 

Approved Application for Leave

X

Certificate of Clearance from money, property and legal accountabilities

X

Additional Requirements for unused Maternity Leave (upon assumption before the expiration of the 105-day maternity leave)

Medical certificate that the employee is physically fit to work

X

Certificate of assumption

X

Approved DTR / Blotters (For SWA)

 X

Meals and Refreshments for Meetings (Catering / Canteen Concessionaire)

Obligation Request and Status (ORS)

X

Sales Invoice / Statement of Account / Bill / Electronic Receipts (grab, foodpanda, etc.)

X

Summary of Invoices/Bills

X

Office Order (if applicable)

X 

Request for Provision of Refreshments

X

Program of Activities

X

Notice of Meeting

X

Attendance Sheets (Meals of meetings within the same BSO shall be covered by Representation Allowance)

X

Catering contract (if applicable)

X

Copy of the approved Annual Procurement Plan (APP) / Supplemental APP (if applicable)

X

Notice of Award, Notice to Proceed and all applicable bidding documents (if applicable)

X

Abstract of Quotations (if applicable)

X

Quotations of three (3) caterers (if applicable)

X

Mid-Year / Year-End Bonus (MY/YEB) and Cash Gift (CG)

Disbursement Voucher (c/o Finance Service) / Approved Payroll (if multiple payees)

X

Obligation Request and Status (ORS)

X

Computation of salary, allowances and incentives from AS-HRMD (individual claims)

X

Certification from the head of Office that the employee is qualified to receive the YEB and CG benefits pursuant to DBM Budget Circular No. 2003-2 dated May 9, 2003

X

Clearance from money, property and legal accountabilities (in case of separation from service)

X

Service Record (in case service is less than the required no. of months set by the guidelines)

 X

Copy of Bill (if necessary)

X 

Certificate of Assumption to Office (for new employee/transferee) (for Individual Claim)

X

Certification of non-payment from previous agency (for transferee) (for Individual Claim)

X

Infrastructure Projects (Mobilization Fee)

Obligation Request and Status (ORS)

X

Letter request from the Contractor

X

Irrevocable Standby Letter of Credit / Security Bond / Bank Guarantee

X

Such other documents peculiar to the contract and/or to the mode of procurement and considered necessary in the auditorial review and in the technical evaluation thereof

X

Certified Copy of contract / Purchase Order (initial payment)

X 

Copy of page of the approved Annual Procurement Plan (APP)/ Supplemental Annual Procurement Plan (SAPP) and any amendment thereto

X

Notice of Award

 X

Notice to Proceed

 X

Newspaper Advertisements

Obligation Request and Status (ORS)

X

Bill/Statement of Account

X

Certificate of Services Rendered/Certificate of Acceptance (preferred)

X

Service Invoice (for post-audit activities)

X

Affidavit of Publication

X

Advertisement Contract

X

Quotations of at least three (3) newspaper company with wide circulation (initial payment)

X

Abstract of Quotations (initial payment)

X

Copy of newspaper clippings evidencing publication and/or CD in case of TV/Radio Commercial

X

Certified Copy of contract / Purchase Orderstamped "Received" by CoA (initial payment)

X

Notice of Award, Notice to Proceed and all applicable bidding documents (initial payment)

X

Copy of page of the approved Annual Procurement Plan (APP)/ Supplemental Annual Procurement Plan (SAPP) and any amendment thereto

X

Publication Request

 X

Newspaper Subscription

Obligation Request and Status (ORS)

X

Statement of Account / Service Invoice

X

Certificate of Services Rendered

X

Delivery Receipt

X

Invoice

X

Certified Copy of contract / Purchase Order (initial payment)

X 

Notice of Award, Notice to Proceed and all applicable bidding documents (initial payment)

X

Copy of page of the approved Annual Procurement Plan (APP)/ Supplemental Annual Procurement Plan (SAPP) and any amendment thereto

X

Notarial Services

Obligation Request and Status (ORS)

X

Service Invoice

X

Copy of documents notarized

X

Overtime Pay

Approved Payroll (if multiple payees)

X

Obligation Request and Status (ORS)

X

Overtime Authority stating the necessity and urgency of the work to be done, and the duration of overtime work (Annex A) (with OT Claims Monitoring Sheet)

X

Statement of OT Services Rendered (Annex C)

X

Report on OT Services Rendered (Annex B)

X

Duly signed and approved DTR (initialed by the immediate supervisor on written entries, if any)

X

Duly approved Pass Slip, if on official business/transaction

X

Blotter, in case of written entries on the DTR

X

Office Orders/Certificate of Attendance/Access Pass (if applicable)

X

Copy of Trip Tickets (if applicable)

X 

Petroleum Oil & Lubricants Expenses (Thru Fleet Card)

Obligation Request and Status (ORS)

X

Copy of page of the approved Annual Procurement Plan (APP)/ Supplemental Annual Procurement Plan (SAPP) and any amendment thereto

X

Contract (initial payment)

X

Notice of Award, Notice to Proceed and all applicable bidding documents (initial payment)

X

List of authorized fleet card holders indicating the plate number of DBM official service vehicles (initial payment)

X

Statement of Account

X

Vehicle records, waste materials report and other documents applicable to services provided

X 

Consolidated Summary of fleet card transactions, certified correct by the Fleet Card Manager and approved by the Director, Administrative Service

X

Fleet card transaction slips / Invoices

X

Trip tickets (For Regional Office - Copy Summary of Fleet Card Transactions)

X

Invoice (For Regional Office - Copy Summary of Fleet Card Transactions)

X

Purchase Request

X

PRAISE Incentive

Approved Payroll (if multiple payees)

 X

Obligation Request and Status (ORS)

 X

Purchase Request

X 

Report on Supplies and Materials Issued (RSMI)

X 

Requisition and Issue Slip (RIS) (in the case of expendable supplies)

X 

Proof of eligibility to receive PRAISE Award in accordance with CSC MC No. 01-2001

 X

Performance-Based Bonus (PBB) - Individual Claim

Approved Payroll (if multiple payees)

X

Obligation Request and Status (ORS)

X

Computation of Salary, Allowances and Incentives, in case of pro-rated share of PBB

X

Performance Rating Sheet (PRS)

X

IATF Certificate on Agency Eligibility

X

Postage and Courier

Obligation Request and Status (ORS)

X

Statement of Account/ Bill

X

Certificate of Services Rendered

X

Summary of Accounts

X

Waybills

X

Notice of Award, Notice to Proceed and all applicable bidding documents (initial payment)

X

Copy of page of the approved Annual Procurement Plan (APP)/ Supplemental Annual Procurement Plan (SAPP) and any amendment thereto

X

Service Invoice

X

Certified Copy of contract / Purchase Order (initial payment)

X

Printing and Binding Services

Obligation Request and Status (ORS)

X

Sales Invoice/Statement of Account/Bill

X

Certificate of Services Rendered

X 

Delivery Receipt

X

Service Invoice

X

Report on Supplies and Materials Issued (RSMI)

X

Requisition and Issue Slip (RIS), if applicable

X

Distribution list, and Inventory of Undistributed Items

X

Inspection and Acceptance Report

X

Certified Copy of contract / Purchase Order (initial payment)

X

Notice of Award, Notice to Proceed and all applicable bidding documents

X

Copy of page of the approved Annual Procurement Plan (APP)/ Supplemental Annual Procurement Plan (SAPP) and any amendment thereto

X

Purchase Request

X

Quotations of at least three (3) contractors or Certificate of Exclusive Distributorship

X

Abstract of Quotations

X

Results of Test Analysis, if applicable

X

Such other documents/deliverable contained in the Contract

X

Publication to the Official Gazette

Obligation Request and Status (ORS)

X

Statement of Account / Billing Statement

X

Certificate of Acceptance

X

Service Invoice

X

Certified Copy of contract or Memorandum of Agreement (initial payment)

X

Other requirements stated in the Contract/PO/MoA, if any

X

Copy of Publication

X

Copy of page of the approved Annual Procurement Plan (APP)/ Supplemental Annual Procurement Plan (SAPP) and any amendment thereto

X

ICT Software Subscription

Obligation Request and Status (ORS)

X

Statement of Account / Billing Statement

X

Certificate of Acceptance

X

Delivery Receipt

X

Service Invoice (post-audit requirement)

X

Copy of Contract (initial payment)

X

Notice of Award (Initial payment)

X

Notice to Proceed (Initial payment)

X

Bidding documents enumerated under Section 17 of the Revised IRR of RA No. 9184, if applicable (initial payment)

X

Copy of page of the approved Annual Procurement Plan (APP)/ Supplemental Annual Procurement Plan (SAPP) and any amendment thereto

X

Warranty Certificate, if applicable

X 

Productivity Enhancement Incentive (PEI) - General Claims

Approved Payroll (if multiple payees)

X

Obligation Request and Status (ORS)

X

Certificate that the performance ratings for the two semesters given to the personnel of the concerned division/office is at least satisfactory

X

List of personnel dismissed within the year

X

List of personnel on absent without official leave (AWOL)

X

Productivity Enhancement Incentive (PEI) - Individual Claims

Approved Payroll (if multiple payees)

X

Obligation Request and Status (ORS)

X

Certificate that the performance ratings for the two semesters given to the personnel of the concerned division/office is at least satisfactory

X

Certification from the Legal Office that the employee has no administrative charge

X

Infrastructure Projects (Progress Payment)

Obligation Request and Status

X

Authenticated photocopy of the approved Annual Procurement Plan (APP) and any amendment thereto

X

Approved contract supported by documents required under COA Circular No. 2009-01 dated February 12, 2009 and COA Memorandum No. 2005-027 dated February 28, 2005

X

Notice of Award

X

Notice to Proceed, indicating the date receipt by the contractor

X

Bidding documents enumerated under Section 17. of the Revised IRR of RA No. 9184

X

Statement of Account/ Progress Billing

X

Statement of Work Accomplished/Progress Billing

X

Inspection Report by the agency’s authorized engineer

X

Results of Test Analysis, if applicable

X

Statement of time elapsed

X

Monthly Certificate of Payment

X

Contractor’s affidavit on payment of laborers and materials

X

Pictures, before, during and after construction of items of work especially the embedded items

X

Photocopy of vouchers of all previous payments

X

Certificate of Completion

X

Certification that no government supplies, materials and equipment were used by the contractor, if applicable

X

Computation of utilities (water and electric) to be charged from the contractor, if applicable (should be signed by both parties)

X

Punch list of inspection made upon reaching 95% of work accomplished

X

Fund Transfers to Implementing Agencies
(Project Implementation / Partial Liquidation)

Copy of MOA / Trust Agreement / Terms of Reference or its equivalent

X

Status of project programs / Activity Accomplishment

X

Necessary supporting documents depending on the nature of transactions

X

Copy of Journal Entry Voucher (JEV) issued by the IA taking up the liquidation of funds transferred

X

Report of Checks Issued and Report of Disbursements certified correct by the Accountant, approved by the head of the IA stamped received of the IA Auditor

X

Copy of OR upon receipt of funds transferred

X

Copy of OR issued by the Source Agency evidencing refund of unexpended/unutilized balance of fund transfer

X

Copy of Notice of Disallowance and subsequent audit discussions, if any

 X

Such other documents/deliverables contained in the MOA

X

Purchase of Supplies, Materials and Equipment from the Procurement Service

Obligation Request and Status (ORS)

X

Approved Agency Procurement Request (APR)

X

Annual Procurement Plan for Common-Use Supplies and Equipment (APP-CSE)

X

Certificate of Non Availaibility of Stocks (CNAS), if applicable

 X

Sales Invoice

X

Refund of Performance Bond

Obligation Request and Status

X

Letter request from the consultant/contractor/supplier

 X

Certificate of Completion and Acceptance by the end-user office

X

Copy of Invoice issued by the agency at the time of bond posting

X

Certificate of Deposit from the BTr

X

Copy of Advice of Notice of Cash Allocation Issued

X

Subsidiary Ledger of Guaranty/Security Deposits Payable (c/o Accounting Division)

X

Refund of Premiums/Loans Repayment Due to Over-Deduction

Obligation Request and Status (ORS)

X

Letter Request for Refund duly verified by AS-HRMD

X

Copy of Payslip

X

Proof of cancellation of deduction (c/o Finance Service)

X 

Reimbursement - Foreign Travel

Obligation Request and Status (ORS)

X

Copy of Office Order, or Travel Authority from the Office of the President, indicating the purpose and duration of the travel and the authorized travel allowances to be granted (DSA will be reduced, i.e. 10% for each meal, 50% for accommodation, if allowances are provided by the sponsor/organization)

X

Letter of Invitation of host/sponsoring country/agency/organization

X

Certificate of Travel Completed

X

Certificate of Appearance/Attendance for training/seminar/participation

X

Approved Itinerary of Travel

X 

Itinerary Receipt / Electronic Ticket Receipt (PAL: Economy Value; Cebu Pacific/Airasia: Fly + Baggage) (Choice Seat charges and Meals not allowed)

X

Original Boarding Pass (Paper/Electronic), if airfare was charged against DBM funds, otherwise, photocopy

X

Copy of United Nations Development Programme (UNDP) rate for the daily subsistence allowance (DSA) for the country of destination for the computation of DSA to be claimed

X

Certification that the pre-departure alowance of P3,500.00 was fully spent (in case of the absence of ORs for pre-departure expenses)

X

Document to show exchange rate at the time of the return to permanent station

X

Document showing the DSA provided by the sponsor, if any (for DSA Differential)

X

Bills and receipts for non-commutable representation expenses (if authorized by the Office of the President)

X

Invoice/Certification of full consumption for the reimbursement of clothing expenses, if authorized

X

Document showing the season officially declared by the authorized agency in the country of destination

X

Memoranda of Agreement by and between the donor and the agency, as applicable

X

Narrative report on trip undertaken/Report on Participation

X

OR/eOR/AR or equivalent in case of refund of excess cash advance

X

Approval by the President via the Travel Authority (For reimbursement of actual travel expenses in excess of the prescribed rate)

X

Certification from the approving official that it is absolutely necessary in the performance of official functions (For reimbursement of actual travel expenses in excess of the prescribed rate)

X

Hotel room bills with invoices (For reimbursement of actual travel expenses in excess of the prescribed rate)

X

Electronic Official Receipts (eORs) include those issued by ride hailing applications (e.g. grab, angkas etc.) and paid through electronic means (e.g. GCash, Grab Pay, Pay Maya etc.). This must be printed and applies to all transactions where an eOR is used as proof of payment.

X 

Reimbursement - Local Travel

Obligation Request and Status (ORS)

X

Office Order indicating the duration of the travel and the authorized travel allowances to be granted (DTE will be reduced, i.e. 10% for each meal, 50% for accommodation, if allowances are provided by the sponsor/organization)

X

Letter of Invitation of host/sponsoring country/agency/organization

X

Certificate of Travel Completed

X

Certificate of Appearance/Attendance

X

Approved Itinerary of Travel

X

Itinerary Receipt/Confirmation (Issued by the airline) (PAL: Economy Value; Cebu Pacific: Fly + Baggage) (Choice Seat charges and Meals not allowed)

X

Original Service Invoices (For expenses other than the DTE) (Bus fares are limited to the Regular Aircon class only)

X

Original Boarding Pass (Paper/Electronic), if airfare was charged against DBM funds, otherwise, photocopy

X

Copy of Trip Ticket (for drivers, in lieu of Certificate of Appearance)

X

If the expenses incurred for official travel exceeded the prescribed DTE rates – Certification signed by the Approving Official as to the absolute necessity of the expenses, together with the corresponding bills and receipts (certifications / affidavit of loss will not be accepted)

X

For expenses without receipts, Reimbursement Expense Receipt (RER) (expenses from P301.00 to P1,000.00) or Certification for Expenses Not Requiring Receipts (amounts P300.00 and below) Except payment for fares in public utility vehicles issuing receipts such as TNVS, taxi, bus, train, vessel/ship and purchases in business establishments issuing receipts.

X

Training Materials, if required per Office Order

X

Training Evaluation Form (TEF) /Other documents required per Office Order

X

Reimbursement - Mailing of legal documents

Obligation Request and Status (ORS)

X

Certification that the employee paid for the expense/s in advance

X

Service Invoice / eOR

X

Notice of Hearing (copy)

X

Reimbursement - Petroleum, Oil and Lubricants

Obligation Request and Status (ORS)

X

Certification that the employee paid for the expense/s in advance

X

Invoice

X

Certification on the amount exceeding fleet card limit from AS-GSD

X

Trip Ticket

X

Purchase of Equipment / Motor Vehicle

Obligation Request and Status (ORS)

X

Certification that the employee paid for the expense/s in advance (in case of reimbursement)

X

Original copy of Dealers/Suppliers' Invoices / Acknowledgment Receipts showing the quantity, description of the articles, unit and total value, duly signed by the dealer or his representative, and indicating receipt by the proper agency official of items delivered

X

Delivery Receipt

X

Inspection and Acceptance Report prepared by the Department/Agency property inspector and signed by the Head of Agency or his authorized representative

X

Property Acknowledgment Receipt (PAR) if already issued

X

Purchase Request, if applicable

X

Requisition and Issue Slip

X 

Certified Copy of contract / Purchase Order (initial payment)

X

Notice of Award

X

Notice to Proceed, indicating the date receipt by the contractor

X 

Bidding documents enumerated under Section 17. of the Revised IRR of RA No. 9184 (as applicable)

 X

Certified copy of the page of the approved Annual Procurement Plan (APP) or Supplemental APP where the particular Goods, Consulting Services and/or Infrastructure Projects subject of payment is indicated.

X 

Certificate of Completion and Acceptance (for any services provided, if applicable)

 X

Quotations of at least three (3) suppliers or Certificate of Exclusive Distributorship or Certificate of Emergency Purchase, if applicable

X

Abstract of Quotations

X

Warranty security for a minimum period of three months, in the case of expendable supplies, or a minimum period of one year in the case of non-expendable supplies, after acceptance by the procuring entity of the delivered supplies

 X

In case of motor vehicles, authority to purchase from agency head and Secretary of DBM, or OP depending on the type of vehicle being provided (Sections 7 and 9, AO No. 233 dated August 1, 2008)

X 

LTO Certificate of Registration and Invoice (for motor vehicle)

X 

GSIS Insurance Policy (Comprehensive and CTPL)

X 

Such other documents peculiar to the contract and/or to the mode of procurement and considered necessary in the auditorial review and in the technical evaluation thereof

X

Tax Clearance Certificate, if mode of procurement is through Public Bidding (Final Payment)

X

Purchase of Supplies and Materials

Obligation Request and Status (ORS)

X

Certification that the employee paid for the expense/s in advance (if reimbursement)

X

Original copy of Dealers/Suppliers' Invoices / Acknowledgment Receipts showing the quantity, description of the articles, unit and total value, duly signed by the dealer or his representative, and indicating receipt by the proper agency official of items delivered

X

Delivery Receipt

X

Inspection and Acceptance Report prepared by the Department/Agency property inspector and signed by the Head of Agency or his authorized representative

X

Inventory Custodian Slip (ICS) (for semi-expendable items)

X

Report on Semi-expendable Property Issued (RSPI) (in the case of semi-expendable supplies)

X

Report on Supplies and Materials Issued (RSMI) (in the case of expendable supplies)

X

Requisition and Issue Slip (RIS) (in the case of expendable supplies)

X

Distribution List (supplies)

X

Purchase Request

X

Certified Copy of contract / Purchase Order (initial payment)

X

Notice of Award

X

Notice to Proceed, indicating the date receipt by the contractor

X

Bidding documents enumerated under Section 17. of the Revised IRR of RA No. 9184 (as applicable)

X

Certified copy of the page of the approved Annual Procurement Plan (APP) or Supplemental APP where the particular Goods, Consulting Services and/or Infrastructure Projects subject of payment is indicated.

X

Certificate of Completion and Acceptance (for any services provided, if applicable)

X

Quotations of at least three (3) suppliers or Certificate of Exclusive Distributorship or Certificate of Emergency Purchase, if applicable

X

Abstract of Quotations

X

Samples and brochures/photographs, if applicable

X

Results of Test Analysis, if applicable

X

Warranty security for a minimum period of three months, in the case of expendable supplies, or a minimum period of one year in the case of non-expendable supplies, after acceptance by the procuring entity of the delivered supplies

X

Tax Clearance Certificate, if mode of procurement is through Public Bidding (Final Payment)

X

Such other documents peculiar to the contract and/or to the mode of procurement and considered necessary in the auditorial review and in the technical evaluation thereof

X

Reimbursement - Smoke Emission Test

Obligation Request and Status (ORS)

X

Certification that the employee paid for the expense/s in advance

X

Service Invoice

X

Photos/Proof of emission test

X

Purchase Request

X

Reimbursement - Training Expense

Obligation Request and Status (ORS)

X

Service Invoice

X

Office Order indicating the name of participants and the authorized registration fee

X

Letter of invitation of host/agency/organization

X

Certificate of Appearance/Attendance

X

Copy of Training Materials, if required per Office Order

X

Training Evaluation Form, if required per Office Order

X

Release of Retention Money

Obligation Request and Status (ORS)

X

Letter request from the contractor/supplier for release/ substitution of retention money

 X

Certification from the end-user that the project is completed, inspected and accepted

X

Subsidiary Ledger of Guaranty/Security Deposits Payable (c/o Accounting Division)

X

Warranty security in the form of cash, bank guarantee, irrevocable standby letter of credit from a commercial bank, GSIS or surety bond callable on demand

X

Remittances (Taxes)

Tax Remittance Advice (TRA) EFPS generated

X

Monthly Remittance Return of Income Taxes Withheld on Compensation (1601-C) / Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded) (0619-E) / Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld (1600)

X

Monthly Alphalist of Payees (MAP)

X

Summary of Remittance for the month

X

Summary of deductions withheld from regular salary

X

Remittance list generated from IPCS

X

Schedule of Subsidiary Ledger (for outstanding due to BIR amounts)

X

Remittances of Contributions and Loans (GSIS, PHIC, HDMF, ECC, SME, LBP, BUDGET Union)

Obligation Request and Status (ORS) - Personal / Employee Share

X

Obligation Request and Status (ORS) - Government / Employer Share, if applicable

X

Summary of Remittances

X

Remittance List

X

Statement of Premium Account (for PHIC Remittance)

 X

Rental of equipment

Obligation Request and Status (ORS)

X

Bill/Invoices

X

Certificate of Services Rendered

X

Service Report (if applicable)

X

Sales Invoice (post-audit requirement)

X

Certified Copy of contract / Purchase Order (initial payment)

X

Notice of Award, Notice to Proceed and all applicable bidding documents (initial payment)

X

Such other documents peculiar to the contract and/or to the mode of procurement and considered necessary in the auditorial review and in the technical evaluation thereof

X

Certified copy of the page of the approved Annual Procurement Plan (APP) or Supplemental APP where the particular Goods, Consulting Services and/or Infrastructure Projects subject of payment is indicated.

X

Repairs and Maintenance (Equipment, Motor Vehicle, and Buildings)

Obligation Request and Status (ORS)

X

Bill/Invoices/Statement of Account

X

Certification that the employee paid for the expense/s in advance (if reimbursement)

X

Service Invoice

X

Certificate of Services Rendered

X

Inspection and Acceptance Report (for goods delivered)

X

Report on Supplies and Materials Issued (RSMI), if applicable

X

Report of Waste Materials

X

Purchase Request (for items to be purchased)

X

Certified copy of the page of the approved Annual Procurement Plan (APP) or Supplemental APP where the particular Goods, Consulting Services and/or Infrastructure Projects subject of payment is indicated.

X

Certified Copy of contract / Purchase Order (initial payment)

X

Notice of Award

X

Notice to Proceed

X 

Quotations of at least three (3) contractors or Certificate of Exclusive Distributorship or Certificate of Emergency Repair, as the case may be

X

Job Estimate

X

Abstract of Quotations

X

Warranty Certificate, if applicable

X

Pre-repair inspection report, if applicable

X

Repair history

X

Job request/Recommendation for repair/replacement

X

Police Report (in case of vehicular accident)

X

Such other documents peculiar to the contract and/or to the mode of procurement and considered necessary in the auditorial review and in the technical evaluation thereof

X

Replenishment of funds - Petty Cash

Obligation Request and Status (ORS)

X

Report of Paid Petty Cash Vouchers

X

Petty Cash Vouchers (PCV) duly accomplished and signed

X

Approved purchase request with certificate of Emergency Purchase. if necessary

X

Bills, receipts, sales invoices

X

Invoice / Electronic OR / Acknowledgement Receipt or its equivalent

X

Certificate of Inspection and Acceptance

X

Report of Waste Materials in case of replacement/repair

X

Approved Trip Ticket, for gasoline/fuel expenses, together with parking and toll fee receipts, if any (applicable for government vehicles only)

X

Canvass from at least three (3) suppliers for purchases involving P2,000 and above, except for purchases made while on official travel

X

Abstract of Canvass

X

Toll receipts

X

Trip Tickets

X

Reimbursement Expense Receipt (RER) (for expenses from P301.00 to P1,000.00) / Certification for expenses not requiring receipts (for expenses P300.00 and below) EXCEPT payment for fares in public utility vehicles issuing receipts such as bus, train, vessel/ship and purchases in business establishments issuing receipts)

X

Notice of Meeting with agenda / meeting's purpose

X 

Attendance Sheet

X

Such other supporting documents that may be required and/or required under the company policy depending on the nature of expenses

X

Representation and Transportation Allowance (RATA) - Commutable

Approved Payroll (if multiple payees)

X

Obligation Request and Status (ORS)

X

Copy of Office Order / Appointment / Certificate of Assumption (if first claim)

X

Representation and Transportation Allowance (RATA) - Reimbursable

Approved Payroll (if multiple payees)

X

Obligation Request and Status (ORS)

X

Certification that the official/employee did not use government vehicle and is not assigned any government vehicle

X

Copy of Office Order / Appointment / Certificate of Assumption (if first claim)

X

Salary (Vouchered / Cancelled from Regular Payroll)

Disbursement Voucher (c/o Finance Service)

X

Obligation Request and Status (ORS)

X

Computation of salary, allowances and incentives from AS-HRMD

X

Duly signed and approved DTR (initialed by the immediate supervisor on written entries, if any)

X

Duly approved Pass Slip, if on official business/transaction

X

Blotter, in case of written entries on the DTR

X

Accomplishment Report (For Work from Home Arrangement)

X

Notice of Assumption (if applicable)

X

Approved Application for Leave, Clearances, and Medical Certificate, if on sick leave for five days or more (if applicable)

X

Salary Differential due to Promotion and/or Step Increment

Obligation Request and Status (ORS)

X

Certified True Copy of Appointment, in case of promotion

X

Notice of Salary Adjustment, in case of step increment/ salary increase

X

Certificate of Assumption

X

Approved Daily Time Record or Certification that the employee has not incurred leave without pay

X

Approved Payroll / Disbursement Voucher (c/o Finance Service)

X

Salary and PERA - Regular Payroll (Monthly Liquidation Documents)

Approved Payroll

X

Obligation Request and Status (ORS)

X

Salary for Casual/Contractual Personnel

Obligation Request and Status

X

Copy of ROPA of the pertinent contract/appointment marked received by the CSC (For Accredited Agencies by the CSC (for first claim)

X 

Certified copy of the pertinent contract/appointment/job order marked received by the CSC

X 

Duly signed and approved DTR (initialed by the immediate supervisor on written entries, if any)

X

Duly approved Pass Slip, if on official business/transaction

X

Blotter, in case of written entries on the DTR

X

Accomplishment Report, if applicable

X

Salary/Allowances/Benefits due to heirs of deceased employees

Obligation Request and Status (ORS)

X

Computation of salary, allowances and incentives from AS-HRMD

X

Duly signed and approved DTR (initialed by the immediate supervisor on written entries, if any)

X

Accomplishment Report (For WHA)

X

Duly approved Pass Slip, if on official business/transaction

X

Blotter, in case of written entries on the DTR

X

Certificate of Clearance from money, property and legal accountabilities, if any

X

Death Certificate issued by the Philippine Statistics Authority (PSA) or Court Declaration in case of presumptive death or any evidence of circumstances of death, whichever is applicable.

X

Marriage Contract issued by PSA (if applicable)

X

Birth Certificate of surviving legal heirs issued by PSA

X

Designation of next-of-kin

X

Waiver of right of children 18 years and above, if applicable

 X

Affidavit of two disinterested parties that the deceased is survived by legitimate and illegitimate children (if any), natural, adopted or children of prior marriage

 X

Send-Bill Arrangement - Training Expense

Obligation Request and Status (ORS)

X

Statement of Account/Billing Statement

X

Office Order indicating the name of participants and the authorized registration fee

X

Letter of invitation of host/agency/organization

X

Certificate of Appearance/Attendance (to follow)

X

Copy of Training Materials, if required per Office Order

X

Training Evaluation Form, if required per Office Order

X

Service Recognition Incentive (SRI)

Approved Payroll

X

Obligation Request and Status (ORS)

X

Certification from the AS-HRMD that the personnel have not been found guilty of any administrative or criminal cases by final and executory judgment in year SRI is granted

X

Computation of Salary, Allowances and Incentives, in case of pro-rated share of SRI

X

Special Counsel Allowance

Obligation Request and Status

X

Approved Payroll (if multiple payees)

X

Office Order / Letter of OSG deputizing the claimant to appear in court as legal counsel

X

Certificate of Appearance issued by the Clerk of Court / evidence to support the appearance

X

Certification that the cases are directly related to the nature of the office represented and is not pursuant to a motion for extension or postponement of hearing per Office Order No. 122, s. 2020.

X

Certification issued by the Chief Accountant that the amount being claimed is still within the limitation under the General Appropriations Act (GAA) of the amount per month

X

Telecommunications (Landline and Internet)

Obligation Request and Status (ORS)

X

Service Invoice

X

Summary of Accounts

X

Statement of Account / Billing Statements

X

Certified Copy of contract / Purchase Order (initial payment)

X

Notice of Award, Notice to Proceed and all applicable bidding documents (initial payment)

X

Certified copy of the page of the approved Annual Procurement Plan (APP) or Supplemental APP where the particular Goods, Consulting Services and/or Infrastructure Projects subject of payment is indicated.

X

Telecommunication Expense (Reimbursement)

Approved Payroll (if multiple payees)

X 

Obligation Request and Status (ORS)

X 

Certification on telecommunication expenses incurred

X 

Authority from the Secretary (for first claims / additional authorized personnel)

X 

Terminal Leave Benefits

Obligation Request and Status (ORS)

X

Computation of terminal leave benefits duly signed/certified by the Accountant

X

Approved leave application

X

Employee's letter of resignation duly accepted by the Head of Agency; In case of retirement, employee’s letter of retirement duly accepted by the Head of Agency ( Not applicable for those CTI)

X

Certified photocopy of employee leave card as at last date of service duly audited by the Personnel Division and COA or Certificate of leave credits issued by the Admin/Human Resource Management Office (HRMO)

X

Clearance from money, property and legal accountability from the Central Office and from Regional Office of last assignment

X

Complete Service Record

X

Statement of Assets, Liabilities & Net Worth (SALN)

X 

Certified photocopy of appointment/Notice of Salary Adjustment (NOSA) showing the highest salary received if the salary under the last appointment is not the highest

X

Applicant's authorization (in affidavit form) to deduct all financial obligations with the employer/agency/LGU

X

Affidavit of the applicant that there is no pending criminal investigation or prosecution against him/her (RA No. 3019)

X

Copy of Bill (if necessary)

X

Death certificate issued by PSA (in case of death of claimant)

X

Marriage certificate issued by PSA (in case of death of claimant)

X

Birth certificates of all surviving legal heirs issued by PSA (in case of death of claimant)

X

Designation of next-of-kin (in case of death of claimant)

X

Waiver of rights of children 18 years old and above, if applicable (in case of death of claimant)

X

Utility Expenses (Water and Electricity)

Obligation Request and Status (ORS)

X

Statement of Account / Bill

X

Certificate of Services Rendered

X

Summary of Bills

X

Service Invoice

X

Infrastructure Project (Variation Order / Change Order / Extra Work Order)

Obligation Request and Status

X

Authenticated photocopy of the approved Annual Procurement Plan (APP) and any amendment thereto

X 

Approved contract supported by documents required under COA Circular No. 2009-01 dated February 12, 2009 and COA Memorandum No. 2005-027 dated February 28, 2005

X

Notice of Award

X

Notice to Proceed, indicating the date receipt by the contractor

X

Bidding documents enumerated under Section 17. of the Revised IRR of RA No. 9184

X

Statement of Account/ Progress Billing

X

Statement of Work Accomplished/Progress Billing

X

Inspection Report by the agency’s authorized engineer

X

Results of Test Analysis, if applicable

X

Statement of time elapsed

X

Monthly Certificate of Payment

X

Contractor’s affidavit on payment of laborers and materials

X

Pictures, before, during and after construction of items of work especially the embedded items

X

Photocopy of vouchers of all previous payments

 X

Certificate of Completion

X

Certification that no government supplies, materials and equipment were used by the contractor, if applicable

X

Computation of utilities (water and electric) to be charged from the contractor, if applicable (should be signed by both parties)

 X

Punch list of inspection made upon reaching 95% of work accomplished

 X

Copy of Approved Change Order (CO) / Extra Work Order (EWO)

X

Copy of the approved original plans indicating affected potions of the project and duly revised plans and specifications, if applicable, indicating the changes made which shall be color coded

X

Copy of the agency’s report establishing necessity/justifications for the need of such CO and/or EWO which shall include a) the computation as to the quantities of the additional works involved per item indicating specific stations where such works are needed; b) the date of inspection conducted and the results thereof; c) detailed estimate of the unit cost of such items of work for new unit costs including those expressed in volume/area/lump-sum/lot

X

Copy of approved/revised PERT/CPM Network Diagram which shall be color coded, reflecting the effect of additional / deductive time on the contract period and corresponding detailed computations for the additional/deductive time for the subject CO / EWO

X

Copy of the approved detailed breakdown of contact cost for variation order

X

Copy of COA Technical Evaluation Report for the original contract

X

If the VO to be reviewed is not the first VO, all of the above requirements for all previously approved Vos, if not yet reviewed; otherwise, copy of the COA Technical Evaluation Report for the previously approved Vos

X

Additional Performance Security in prescribed form and amount if VO exceeds 10% of the original contract

X