Creation of the Revenue Accounting and Monitoring Division and the Restatement of the Functions of the Present Accounting Division, Renamed Disbursement Accounting Division

March 3, 1983 REVENUE ADMINISTRATIVE ORDER NO. 03-83 SUBJECT : Creation of the Revenue Accounting and Monitoring Division and the Restatement of the Functions of the Present Accounting Division, Renamed Disbursement Accounting Division TO : All Internal Revenue Officers and Others Concerned I. Objectives : This Order is issued to: 1. Effect better implementation of the accounting and monitoring of internal revenue tax collections through authorized agent banks and collection agents; 2. Control more effectively the processing, consolidation, recording and reconciliation of internal revenue collection reports rendered by authorized agent banks; and 3. Prescribe revenue/income accounting functions and delineate the same from that of general fund accounting. II. Organization : To attain these objectives, the Revenue Accounting and Monitoring Division is created under the direct administrative supervision of the Financial & Management Service. The Revenue Section and the RTR Unit of the Accounting Division including their present personnel, records and equipment shall form the nucleus of the Revenue Accounting and Monitoring Division. This Division shall be headed by a Chief of Division, an Assistant Chief of Division and an appropriate number of personnel to carry out its functions. The Division shall have the following Sections: cdt 1. Consolidation, Allotment and Tax Refund/Credit Section 2. Accountabilities Section 3. Bookkeeping and Reconciliation Section 4. Records and Administrative Section The present Accounting Division which is renamed Disbursement Accounting Division shall continue to account for the appropriations and disbursements of the Bureau. It shall have the following sections: 1. Expense Control Section 2. Processing Section 3. Bookkeeping and Reconciliation Section 4. Records and Administrative Section III. Functions : A. Revenue Accounting & Monitoring Division The Revenue Accounting and Monitoring Division shall perform the following functions: 1. Develop, formulate and recommend policies and work programs and set up standards, guidelines and procedures relative to the accounting of all incomes and revenues realized by the Bureau; 2. Maintain accounting control for internal revenue collections and allotments; 3. Maintain subsidiary ledgers to control the individual accountabilities of collecting officers on tax collections; 4. Determine internal revenue allotments and shares of certain government agencies in special funds and make reports and certification thereof; cd 5. Process all approved tax refund claims for the issuance of the treasury warrants to individuals and corporations with overpayments, erroneous payments, check replacements, and tax credits and replenishment of petroleum products consumed by tax exempt entities; 6. Evaluate revenue accounting activities in the field offices to determine adherence to guidelines and procedures; 7. Determine and analyze revenue accounting problems and recommend solutions thereto; 8. Prepare and submit financial reports to management and other government ministries and agencies as required by law and regulations; 9. Coordinate with other units of the Bureau on matters pertaining to internal revenue collections; 10. Coordinate with the RTR-CR Monitoring Center of the Collection Office, regarding all reports of internal revenue taxes collected through the banking system; 11. Confirm and certify to the correctness of payment and other information verified from accounting records and documents; and 12. Perform such other related functions as may be assigned. The following shall be the functions of the sections under the Revenue Accounting and Monitoring Division: a) Consolidation, Allotment and Tax Refund/Credit Section 1. Process Collection reports under the direct payment system (ROR) and those submitted by authorized agent banks (RTR-CR); 2. Consolidate revenue collections by type of tax including those reported by other gov't. agencies; 3. Determine BIR allotments to local governments, government owned and controlled corporations and other agencies; acd 4. Certify statements of BIR allotments as well as shares for special funds and special accounts based on monthly internal revenue tax collection and submit the same to pertinent government agencies; 5. Transmit to Bookkeeping Section data needed for journalization; 6. Process all dockets bearing on tax refunds and tax credits including claims for replacement of stale or lost warrants; 7. Prepare disbursement vouchers covering claims for tax refunds; and 8. Perform other related functions as may be assigned. b) Accountabilities Section 1. Monitor and control accountabilities of authorized agent banks and all accountable officers such as Collection Agents, Accountable Forms Custodians, Disbursing Officers, etc.; 2. Keep accurate and updated subsidiary ledgers of collection agents, other accountable officers and authorized agent banks; 3. Cross-check subsidiary ledgers against cash books, receipt and issue of accountable documents, remittances, and other reports, to determine accountabilities at any given period; 4. Maintain a Register of Dishonored Checks for both the ROR and RTR Systems; 5. Issue clearance to all accountable officers; and 6. Perform other related functions as may be assigned. aisa dc c) Bookkeeping and Reconciliation Section 1. Maintain revenue accounting records and books of accounts (journal, general and subsidiary ledgers) to reflect accurate and current financial information required by management and existing accounting and auditing rules and regulations; 2. Reconcile the treasury/agency accounts current of the Bureau; 3. Analyze and reflect adjustments in the revenue books of accounts; 4. Prepare financial statements and other periodic reports required by fiscal agencies and authorities concerned; and 5. Perform such other related functions as may be assigned. d) Records and Administrative Section 1. Act as custodian of all revenue accounting documents and records; 2. Act as the administrative arm of the division on all matters relating to personnel, supplies, physical facilities, document recording, receiving, and releasing; 3. Take charge, for safekeeping and permanent storage of revenue books of accounts, reports and other revenue accounting records; 4. Act on request for verification of information; 5. Provide secretarial, typing, messengerial and reproduction services; 6. Prepare certified copies of documents requested by taxpayers or duly authorized officials of the Bureau; and 7. Perform such other related functions as may be assigned. casia B. Disbursement Accounting Division The present Disbursement Accounting Division shall perform the following functions: 1. Develop, formulate and recommend policies and work programs and set up standards, guidelines and procedures on the accounting of appropriation and disbursements incurred by the Bureau; 2. Process and review disbursement vouchers and payrolls in compliance with accounting and auditing rules and regulations; 3. Remit payments of deductions and withholding taxes to the proper entities concerned; 4. Prepare adjustments in the payroll of BIR personnel for computerization purposes; 5. Maintain books of accounts to reflect accurate and current financial information; 6. Issue and control Certifications of Availability of Funds (CAF) as required by auditing regulations; 7. Prepare financial and other statements required by fiscal authorities; acd 8. Issue certification of payments to the Medicare, GSIS, NHMFC (Pag-Ibig), etc., requested by employees; and 9. Perform such other related functions as may be assigned. The following shall be the functions of the sections under the Disbursement Accounting Division: a) Processing Section 1. Process, review and settle the following claims for compliance with accounting and auditing rules and regulations: a) salaries, travel expenses, leaves and benefits of employees; b) Fiscal Agency Service (FAS) of revenue attaches and other officials going abroad on official mission; c) those of private and government creditors. 2. Process salary deductions; 3. Transmit to offices concerned suspended claims for compliance with audit requirement; aisa dc 4. Process necessary clearance of Bureau employees for retirement, leaves and other purposes; 5. Prepare and transmit all changes in the payroll involving amounts of salaries, salary deductions, transfers and inclusion of newly appointed personnel, etc. for computerization purposes; and 6. Perform other related functions as may be assigned. b) Disbursement Control Section 1. Maintain updated balances of Requests for Obligation of Allotments (ROAS); 2. Monitor all disbursements of the Bureau e.g. salaries, benefits and other sundry expenses; 3. Keep and maintain subsidiary ledgers of all salary deductions, cash advances and uncomplied travel; 4. Prepare lists of prior year claims to support requests for cash disbursement ceilings; 5. Prepare and submit schedule of unliquidated obligations, cash advances and trust deposits; 6. Prepare a record of aging of accounts payable; cd 7. Review report of checks issued and reports of disbursing officers in the National Office and revenue regional offices and post them against corresponding ROAs; 8. Remit payments to proper entities concerned; 9. Issue certifications of deductions for loan applications of Bureau personnel with the GSIS, NHMFC (Pag-Ibig) and other government and private agencies; and 10. Perform other related functions as may be assigned. c) Bookkeeping and Reconciliation Section 1. Maintain accounting records and books of accounts (journal, general and subsidiary ledgers) to reflect accurate and current financial information required by management and existing accounting and auditing rules and regulations; 2. Maintain control of Cash Disbursement Ceiling (CDC); 3. Prepare certifications of availability of funds; 4. Reconcile the Treasury/Agency accounts current of the Bureau; 5. Analyze and reflect adjustments in the books of accounts; 6. Process claims on replacement of stale or lost warrants; 7. Prepare financial statements and other periodic reports required by fiscal agencies and authorities concerned; and 8. Perform such other related functions as may be assigned. aisa dc d) Administrative and Records Section 1. Act as custodian of all accounting documents and records; 2. Act as administrative arm of the division on all matters relating to personnel, supplies, physical facilities, document recording, receiving and releasing; 3. Take charge, for safekeeping and permanent storage of disbursement books of accounts, reports and other disbursement accounting records; 4. Act on requests for verification of information; 5. Provide secretarial, typing, messengerial and reproduction services; 6. Prepare certified copies of documents requested by duly authorized officials of the Bureau; and 7. Perform such other related functions as may be assigned. IV. Repealing Clause : This Order revokes and/or modifies the provisions of Revenue Administrative Order 2-80 dated October 2, 1980 insofar as it pertains to the above mentioned functions and all revenue issuances or portions thereof inconsistent with the provisions of this Order. V. Effectivity : This Order takes effect immediately . cdtai ROMULO M. VILLA Acting Commissioner