Regional Offices (ROs) NCR, CAR, NIR, I-XIII, Finance and Administrative Division (FAD)

CHECKLIST OF REQUIREMENTS

TYPE AND NUMBER OF COPY

WHERE TO SECURE

See Table E1 for the applicable requirements based on the nature of the request.

1 of each copy

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1.    Submit request to Records Unit/FAD

1.    Receive request

None

1 hour

2.    None

2.    Evaluate request and prepare financial document/s, as applicable:

●     Obligation Request and Status (ORS)

●     Disbursement Voucher

None

1 working day

3.    None

3.    Review and recommend approval of request and financial document/s

None

4 hours

4.    None

4.    Recommend/ Review and approve financial document/s

None

3 hours

5.    None

5.    Prepare LDDAP-ADA/ Check/ ACIC through eMDS

None

4 hours

6.    None

6.    Review and certify correctness of LDDAP-ADA/Check/ ACIC; sign financial documents, and endorse to authorized signatory[2]

None

2 hours

7.    None

7.    Review and approve LDDAP-ADA/ Check/ ACIC

None

8.    None

8.    Preparation of Journal Entry Voucher

None

1 hour

9.    Receipt of financial document/s for payment of claims from FAD

9.    Release of financial document/s for payment of claim

None

1 hour

   9.1 None

   9.1 Archive transaction in DMS

None

10.  Accomplish Feedback Form

10.  Ensure accomplishment of feedback form to denote a closed transaction

None

-

TOTAL

None

3 working days

* Prepared by the requesting entity unless indicated otherwise.

DBM Service

Documentary Requirements

Where to Secure

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) per Treasury Circular No. 02-2009 dated August 6, 2009[1]

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

3.    Approved contracts (for initial payment)

4.    Daily Time Record (DTR) approved by the supervisor

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

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.    Where applicable, authority to claim representation expenses

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

8.    Document to show the dollar to peso exchange rate

In case of seminar/training:

1.    Acceptance of nominee/s as participant/s (issued by the host country)

2.    Programme Agenda and Logistics Information

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/vouchers[2] 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)[3]/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

6.    Approved Daily Time Record (DTR) or Certificate of Service

7.    Approved application for leave

Petty Cash Fund

1.    Summary of Petty Cash Vouchers

2.    Report of Disbursements

3.    Petty Cash Replenishment Report

4.    Petty Cash Vouchers (PCVs) duly accomplished, signed and approved

5.    Approved purchase request with certificate of Emergency Purchase, if necessary

6.    Bills, receipts, sales invoices

7.    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

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

9.    Pre-/Post-Repair inspection Report

10.  Waste Materials Reports (WMR) in case of replacement/repair

11.  Approved trip ticket, for gasoline/fuel expenses,

12.  For reimbursement of toll receipts:

a.    Toll fee receipts

b.    Trip Tickets

13.  Canvass from at least three suppliers for purchases involving P1,000 and above), except for purchases made while on official travel

14.  Summary/Abstract of Canvass

15.  OR in case of refund of PCF

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

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

7.    OR/eOR[4] in case of refund of excess cash advance

Additional Documentary Requirements:

Local Travel

1.    Paper/electronic plane, boat or bus/train tickets, terminal fee, paper boarding passes

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 or affidavit of loss shall not be considered as an appropriate replacement for the required hotel/lodging bills and receipts)

3.    OR 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 fees[5], 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, or the city or municipality where their permanent official station is located in the case of those outside 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, paper/electronic boarding passes

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)

3.    Bills/receipts for non-commutable representation expenses approved by the President

4.    Narrative report on trip undertaken / Report on Participation

3.   Monetization of Leave Credits of Personnel

1.    Approved leave application (ten days) 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.