Forms for Obligation/Utilization of Funds as Prescribed in the Government Accounting Manual (GAM)

April 29, 2016 BIR MEMORANDUM TO : All Revenue Officials and Employees SUBJECT : Forms for Obligation/Utilization of Funds as Prescribed in the Government Accounting Manual (GAM) In line with the implementation of the Government Accounting Manual (GAM) for National Government Agencies, pursuant to COA Circular No. 2015-007 dated October 22, 2015, the following Forms shall be used in the obligation/utilization/adjustment of the approved budget allocations: HTcADC A. In the utilization/adjustment of approved budget allocations per General Appropriations Act as Released Document (GAARD) and other budget laws/authority: Obligation Request and Status (ORS) this form shall be prepared using blue color bond paper, by the Requesting/Originating Offices and shall be forwarded to the Budget Division/Section/Unit, together with its complete supporting documents for necessary action. (Annex A) Notice of Obligation Request and Status Adjustment (NORSA) this form shall be prepared using green color bond paper, by the Accounting Division/Section/Unit to adjust excess/under obligation. (Annex B) B. In the utilization/adjustment of approved budget allocations for off budgetary and custodial funds which includes funds treated as Trust Receipts. Budget Utilization Request and Status (BURS) this form shall be prepared using peach color bond paper, by the Requesting/Originating Offices in the utilization of the approved budget allocations for Trust Receipts ( i.e. , Tax Refunds, Informers Reward, Refund of Bid and Performance Securities) and shall be forwarded to the Accounting Division/Section/Unit, together with its complete supporting documents for necessary action. (Annex C) Notice of Budget Utilization Request and Status Adjustment (NBURSA) this form shall be prepared using lilac color bond paper, by the Accounting Division/Section/Unit to adjust excess/under utilization. (Annex D) C. Disbursement Voucher (DV) this form is used to pay an obligation to employee/individual/agencies/creditors for goods purchased or services rendered and shall be prepared by the Requesting Office/Unit. (Annex E) CAIHTE D. List of Due and Demandable Accounts Payable-Advice to Debit Accounts (LDDAP-ADA) this is an accountable form used as an authorization issued by the National Government Agency (NGA)/Operating Unit (OU) to the MDS-GSB instructing the bank to debit a specified amount from its available NCA to pay the creditors/payees listed in the upper portion of the LDDAP-ADA. (Annex F) E. Summary of LDDAP-ADAs Issued and Invalidated ADA Entries (SLIIAE) this shall be prepared daily by the General Services Division (GSD)/Administrative and Human Resource Management Division (AHRMD) to summarize the LDDAP-ADA issued and the invalidated ADA entries and shall serve as advance information to the BTr on the cash requirements of the agency pertaining to their Accounts Payable (AP). (Annex G) These Forms shall be accomplished as follows: ORS and NORSA ORS NORSA 1. By the Responsible Officer where claim originated Entity Name name of the agency/entity Payee name of payee or creditor Office/Address name of office/address of payee/creditor Particulars brief description of obligation requested Amount amount of obligation Box A certification by the Claimant/Proponent & Head of Requesting Office/Authorized Representative (RDAO Nos. 2-2016 dated April 6, 2016 for NO transactions and 4-2016, dated April 29, 2016) that charges to appropriations/allotments are necessary, lawful and under his/her supervision, and supporting documents are valid, proper and legal Box C Head of Requesting Office/Authorized Representative (RDAO No. 2-2016 dated April 6, 2016 for National Office [NO] transactions) as certification that the adjustment is necessary to correct the charges in the ORS 2. By the Budget Division/Section/Unit Serial No. number assigned to the ORS. It shall be numbered as follows: 00-000000-0000-00-00000 (19 digits) 00 -000000-0000-00-00000 00 -Allotment Class (2 digits) 00- 000000 -0000-00-00000 000000 -UACS Funding Code (6 digits) 00-000000- 0000 -00-00000 0000 -Year (4 digits) 00-000000-0000- 00 -00000 00 -Month (2 digits) 00-000000-0000-00- 00000 00000 -Serial number one series per fund cluster for each year (5 digits) Date date of preparation of ORS Fund Cluster the fund cluster name/code in accordance with UACS in which the obligation is to be charged Responsibility Center code of the cost/responsibility center where expenses shall be charged MFO/PAP Major Final Output or Program/Activity/Project as shown in the GAARD/SARO/GARO UACS Object Code the appropriate object code on the UACS in which the obligation shall be charged Box B Certification by the Head of Budget Division/Section/Unit/Authorized Representative (RDAO No. 2-2016 dated April 6, 2016 for NO transactions) that allotment is available and obligated for the purpose/adjustment necessary as indicated therein Box C Status of Obligation Box D Head of the Budget Division/Section/Unit or Authorized Representative (RDAO No. 2-2016 dated April 6, 2016 for NO transactions) as conformance to the adjustment made 3. By the Accounting Division/Section/Unit Entity Name name of the agency/entity Serial No. the number assigned to the NORSA. It shall be numbered as follows: NORSA-00-0000-00-00000 (13 digits) NORSA- 00 -0000-00-00000 00 -Allotment Class (2 digits) NORSA-00- 0000 -00-00000 0000 -Year (4 digits) NORSA-00-0000- 00 -00000 00 -Month (2 digits) NORSA-00-0000-00- 00000 00000 -Serial number one series for each year (5 digits) Date date of preparation Fund Cluster the fund cluster name/code in accordance with the UACS in which the budget obligated is to be charged ORS No. the ORS number that needs to be adjusted Date the date of the ORS that is to be adjusted Responsibility Center to the new/adjusted responsibility center indicated in the ORS to be adjusted Particulars to the change in the nature of the expenditures indicated in the ORS to be adjusted MFO/PAP to the new/adjusted MFO/PAP account code based on the UACS Account Code to the object code attributable to the change in the particulars in the ORS to be adjusted Amount to P the amount of the adjustment of the expenditure JEV No. the number of the journal entry voucher of the expenditure based on the obligation incurred Date date of the JEV Box A Accounting Staff-in- Charge (RDAO No. 2-2016 dated April 6, 2016 for NO transactions) of the preparation of the NORSA Box B Chief Accountant/Head of the Accounting Division/Section/Unit (RDAO No. 2-2016 dated April 6, 2016 for NO transactions) ORS and NORSA shall be prepared in four (4) copies to be distributed as follows: aScITE Original (ORS & NORSA) Budget Division/Section/Unit (as SL) Copy 2 (ORS) Accounting Division/Section/Unit (to be attached to the DV) Copy 2 (NORSA) COA Auditor, through the Accounting Division/Section/Unit, to be attached to the DV Copy 3 (ORS & NORSA) Accounting Division/Section/Unit Copy 4 (ORS & NORSA) Requesting Office/Office File BURS and NBURSA (for Trust Receipts) BURS NBURSA 1. By the Responsible Officer where claim originated Entity Name name of the agency/entity Payee name of payee or creditor Office/Address name of office/address of payee/creditor Particulars brief description of utilization requested for Amount amount of utilization Box A certification by the Head of Requesting Office/Authorized Representative (RDAO No. 2-2016 dated April 6, 2016 for NO transactions) that charges to the responsibility center are legal, proper, and necessary under his/her direct supervision Box C Head of Requesting Office/Authorized Representative (RDAO No. 2-2016 dated April 6, 2016 for NO transactions) as certification that the adjustment is necessary to correct the charges in the BURS 2. By the Accounting Division/Finance Division Serial No. number assigned to the BURS. It shall be numbered as follows: 00-000000-0000-00-00000 (19 digits) 00 -000000-0000-00-00000 00 -Allotment Class (2 digits) 00- 000000 -0000-00-00000 000000- UACS Funding Source Code (6 digits) 00-000000- 0000 -00-00000 0000 -Year (4 digits) 00-000000-0000- 00 -00000 00 -Month (2 digits) 00-000000-0000-00- 00000 00000 -Serial number one series per fund cluster for each year (5 digits) Date date of receipt Fund Cluster the fund cluster name/code based on UACS in which the budget utilization is to be charged Responsibility Center code of the cost/responsibility center where expenses shall be charged MFO/PAP Major Final Output or Program/Activity/Project as shown in the approved budget UACS Object Code/Expenditures the appropriate account code according to the UACS Box B Certification by the Head of Accounting Division/Finance Division/Authorized Representative (RDAO No. 2-2016 dated April 6, 2016 for NO transactions) that budget (NCA) is available for utilization Box C Status of utilization Entity Name the name of the agency/entity NBURSA No. the number assigned to NBURSA. It shall be numbered as follows: NBURSA- 00-0000-00-00000 00 -Allotment Class (15 digits) NBURSA- 00 -0000-00-00000 00 -Allotment Class (2 digits) NBURSA-00- 0000 -00-00000 0000 -Year (4 digits) NBURSA-00-0000- 00 -00000 00 -Month (2 digits) NBURSA-00-0000-00- 00000 00000 -Serial number one series for each year (5 digits) Date date of receipt Fund Cluster the fund cluster name/code in accordance with the UACS in which the budget utilization is to be charged BURS No. the BURS number that needs to be adjusted Date the date of the BURS that is to be adjusted Responsibility Center the new/ adjusted responsibility center of the BURS Particulars the change in the nature of the expenditures indicated in the BURS to be adjusted MFO/PAP to the new adjusted MFA/PAP account code based on the UACS Account Code to the object code attributable to the change in the particulars in the BURS to be adjusted Amount to the amount of the adjustment of the expenditure JEV No. the serial number of the journal entry voucher of the expenditure based on the budget (NCA) utilized Dated date of JEV Box A Accounting Staff-in- Charge (RDAO No. 2-2016 dated April 6, 2016 for NO transactions) of the preparation of the NBURSA Box B Head of the Accounting Division/Finance Division (RDAO No. 2-2016 dated April 6, 2016 for NO transactions) Box D Not Applicable for Trust Receipts BURS and NBURSA shall be prepared in three (3) copies to be distributed as follows: DETACa Original (BURS & NBURSA) Accounting Division/Section/Unit (as SL) Copy 2 (BURS) Accounting Division/Section/Unit (to be attached to the DV) Copy 2 (NBURSA) COA Auditor, through the Accounting Division/Unit, to be attached to DV Copy 3 Requesting Office/Office File DISBURSEMENT VOUCHER (DV) 1. By the Responsible Officer where claim originated Entity Name name of the agency/entity Date date of preparation of DV Payee name of the payee/creditor TIN/Employee No. Tax Identification Number (TIN) of the claimant/Identification Number assigned by the agency to the officer/employee Address address of the Payee/Office of BIR employee Particulars brief description of the disbursement Amount amount of claim Certified (Box A) certification by the responsible officer having direct supervision and knowledge of the facts of the transaction ( Head of the Office in charge of the transaction/implementation of the project RDAO Nos. 2- 2016 dated April 6, 2016 for NO transactions and 4-2016, dated April 29, 2016) 2. By the Accounting Division/Section/Unit DV No. number assigned to the DV. It shall be numbered as follows: 0000-00-0000 (10 digits) 0000 -00-0000 0000 -Year (4 digits) 0000- 00 -0000 00 -Month (2 digits) 0000-00- 0000 0000 -Serial Number one series for each year (4 digits) Fund Cluster the fund cluster name/code in accordance with UACS in which the disbursement voucher is to be charged Mode of Payment check "/" mark in the appropriate box of the mode of payment (MDS Check, Commercial check, ADA, others) ORS/BURS No. the serial number of the ORS or BURS supporting the DV Responsibility Center (Office/Unit/Project and Code) the office/unit/project and code assigned to the cost center where the disbursement shall be charged. MFO/PAP MFO or PAP as shown in the GAARD/SARO/GARO Accounting Entry (Box B) the respective accounting entry for the disbursement Certified (Box C ) certification by the Head, Accounting Division/Finance Division or his/her authorized representative (RDAO No. 2-2016 dated April 6, 2016 for NO transactions) on the availability of cash, subject to ADA, on the completeness of the supporting documents and the propriety of the amount claimed The certifying officer shall affix his/her signature and indicate his/her name and position/designation, and the date of signing on the spaces provided therein. JEV No. and Date number and date of the JEV covering the DV 3. By the Finance Service/Office of the Assistant Regional Director Approved for Payment (Box D) approval by the Head of the Agency or his/her Authorized Representative (RDAO No. 2-2016 dated April 6, 2016 for NO transactions) on the payment covered by the DV. The approving officer shall affix his/her signature and indicate his/her name and position/designation, and the date of signing on the spaces provided therein. 4. By the Claimant Receipt of Payment (Box E) acknowledgement by the claimant or his/her duly authorized representative for the receipt of the check/ADA/cash and the date of receipt. The claimant/payee shall affix his/her signature on the space provided and shall indicate the number and the date of the check, bank name and account number, and OR number and date and other relevant documents issued to acknowledge the receipt of payment. DV shall be prepared in four (4) copies to be distributed as follows: HEITAD Original COA, through Accounting Division/Finance Division together with the supporting documents for submission to the Auditor for post audit Copy 2 Cashier (General Services Division/Administrative & Human Resource Management Division) Copy 3 Accounting Division/Finance Division Copy 4 Payee LDDAP-ADA LDDAP ADA 1. By the Accounting Division/Finance Division Department/Entity Name/Operating Unit name of the department/agency/OU LDDAP-ADA No. number assigned to the LDDAP-ADA form. It shall be numbered as follows: 00000000-00-000-0000 (17 digits) 00000000 -00-000-0000 00000000 -Funding Source Code (8 digits) 00000000- 00 -000-0000 00 -Month (2 digits) 00000000-00- 000 -0000 000 -Serial Number one series per fund for each year (3 digits) 00000000-00-000- 0000 0000 -Year (4 digits) Fund Cluster the fund cluster name/code in accordance with UACS Date date the form was accomplished MDS-GSB Branch/MDS Sub-Account No. the MDS-GSB branch sub-account no. Creditor Name name of creditor Creditor Preferred Servicing Banks/Savings/Current Account No. savings/current account number and the preferred servicing bank of the creditor Obligation Request and Status No. number assigned to the ORS by the Budget Division/Section/Unit Allotment Class PS. MOOE, FE and CO Gross Amount gross amount of payable Withholding Tax amount of withholding tax to be deducted Net Amount gross amount less withholding tax Remarks for MDS-GSB use Certified Correct shall be signed by the Authorized Official per RDAO No. 1- 2016, dated February 29, 2016, to warrant that the LDDAP was prepared in accordance with existing budgeting, accounting and auditing rules and regulations MDS-GASB Branch/MDS Sub- Account No. the MDS-GSB branch sub-account no. Total Amount total amount in words and in figures 2. By the Finance Service/Office of the Assistant Regional Director Approved approval by the Head of the Agency or his/her Authorized Official per RDAO No. 1-2016, dated February 29, 2016, as to the veracity and accuracy of the listed claims, and the authenticity of the supporting documents submitted by the claimants 3. By the General Services Division (GSD)/Administrative and Human Resource Management Division (AHRMD) Agency Authorized Signatories (No. 1) to be signed by the Cashier/Authorized Signatory per RDAO No. 1-2016, dated February 29, 2016 4. By the Administrative Service/Office of the Assistant Regional Director Agency Authorized Signatories (No. 2) to be signed by the Authorized Signatory per RDAO No. 1-2016, dated February 29, 2016 LDDAP-ADA shall be prepared in eight (8) copies to be distributed as follows: Original MDS-GSB Copy 2 BTr through MDS-GSB, must be originally signed by the Authorized Signatories aDSIHc Copy 3 COA Auditor, through the Accounting Division/Finance Division, must be originally signed by the Authorized Signatories; to be submitted first to the MDS-GSB along with the Original and Copy 2 for bank validation Copy 4 GSD/AHRMD, to be stamped "Received" by the MDS-GSB upon receipt of Copies 1-3 of the LDDAP-ADA Copy 5 GSD/AHRMD, to be attached to the RADAI Copies of the validated Copy 3 of the LDDAP-ADA shall be attached to the Copies 2-4 of the DV . The validated Copy 3 of LDDAP-ADA shall be returned by the MDS-GSB to the agency thru the GSD/AHRMD. The GSD/AHRMD shall attach the validated Copy 3 of the LDDAP-ADA to the original DV and supporting documents and forward the DV and attachments to the Accounting Division/Finance Division the day after receipt of the validated LDDAP-ADA from MDS-GSB . The GSD/AHRMD shall stamp "PAID" on all LDDAP-ADA, DVs and Supporting Documents before it shall be forwarded to the Accounting Division. SLIIAE 1. By the General Services Division (GSD)/Administrative and Human Resource Management Division (AHRMD) Department/Entity Name/Operating Unit name of the department/agency/OU Fund Cluster the fund cluster name/code in accordance with the UACS SLIIAE No. the number assigned to the form by the GSD/AHRMD Date date the form is accomplished MDS-GSB Branch the MDS-GSB branch LDDAP-ADA No. the number assigned to the LDDAP-ADA by the Accounting Division/Finance Division Date of Issue date the LDDAP-ADA was issued Total Amount amount of the LDDAP- ADA Allotment/Object Class amount of allotment per PS, MOOE, CO and FE Remarks for GSB use For the invalidated entries of previously issued LDDAP-ADAs: LDDAP-ADA No. the number assigned to the LDDAP-ADA by the Accounting Division/Finance Division Amount amount indicated in the LDDAP- ADA Date Issued date of the LDDAP-ADA Invalidated entries per allotment/object class amount of invalidated ADA per allotment/object class Certified Correct by Authorized Signatory per RDAO No. 1-2016, dated February 29, 2016 Approved by Authorized Signatory per RDAO No. 1-2016, dated February 29, 2016 Delivered by signature, printed name and designation of the person who delivered the SLIIAE Received by signature, printed name and designation of the person who received the SLIIAE The SLIIAE shall be prepared in four (4) copies to be distributed as follows: Original MDS-GSB, to be supported with copy of LDDAP-ADAs issued Copy 2 BTr, through MDS-GSB Copy 3 GSD/AHRMD Copy 4 COA All issuances or portions thereof not consistent with this Memorandum are hereby repealed or amended accordingly. This Memorandum takes effect immediately. KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A Obligation Request and Status ANNEX B Notice of Obligation Request and Status Adjustment ANNEX C Budget Utilization Request and Status ANNEX D Notice of Budget Utilization Request and Status Adjustment ANNEX E Disbursement Voucher ANNEX F List of Due and Demandable Accounts Payable-Advice to Debit Accounts (LDDAP-ADA) ANNEX G Summary of LDDAP-ADAs Issued and Invalidated ADA Entries