Transfer of the Accounting Officer in Revenue Region to the Office of the Assistant Regional Director

October 5, 1967 REVENUE ADMINISTRATIVE ORDER NO. 09-67 SUBJECT : Transfer of the Accounting Officer in Revenue Region from the Administrative Branch to the Office of the Assistant Regional Director In order to promote operational efficiency and to achieve a more logical set-up in revenue regions where the system of internal check can be preserved and the freedom of action and independence of the Accounting Officers shall be maintained, the accounting officers in selected revenue regions where they exist are hereby transferred together with their functions and responsibilities, from the Administrative Branch to the Office of the Assistant Regional Director. The Accounting Officer shall be one of the staff officers in the Office of the Assistant Regional Director. The Accounting Officer and the Chief, Administrative Branch in the latter's capacity as Special Disbursing Officer of the region, shall still carry out the same functions as embodied in Revenue Memorandum Orders Nos. 52-63, 53-63 and 57-63 re-stated as follows: The Accounting Officer shall have the following authority and responsibilities subject to existing accounting and auditing rules and regulations: 1. To process travelling expense vouchers, general vouchers, and payrolls approved by the Regional Director, which shall include, among others: a) Recording of the vouchers for control purposes; b) Checking of the entries and supporting documents for accuracy, propriety and legality; c) Classification and journalization of charges; and d) Entering into individual index cards the amounts involved and certification as to availability funds. 2. To maintain basic accounting records and books of accounts for purposes of control and to reflect accurately and currently the status of accounts in the regional districts; 3. To prepare reports and statements as required by accounting rules and regulations or as may be required by the Accounting Division for purposes of control; 4. Approves disbursements and insures that they are within the limits authorized by the Budget Officer; 5. Indicates on the approved vouchers the obligation numbers of the Report for Obligation of Allotment covering the disbursement limit against which they are chargeable; 6. Insures that vouchers are charged only to the disbursement limit of the month in which they were incurred; 7. Sends to the Chief Accountable together with Reports of disbursements, statements of unpaid obligation incurred which are chargeable against disbursement limits of the previous month for purposes indicated. It shall indicate hereon the amounts corresponding to each object class of expenditures and to whom they are payable; and 8. To perform such other tasks as may be assigned to the accounting officer by the Regional Director. Special Disbursing Officer shall prepare cheques for accounts approved for payment in vouchers. However, claims for reimbursements amounting to less than five pesos (P5.00) each shall be paid in cash by him, provided that when such claim is not collected by the claimant within five (5) days from the release of the voucher by the Accounting Officer, the Special Disbursing Officer shall prepare the cheque in favor of the claimant to cover such claim. The Special Disbursing Officer shall submit to the Accounting Division, National Office, such periodic reports on disbursements and financial status as are required by accounting and auditing rules and regulations. REPEALING CLAUSE All provisions of existing orders and instructions inconsistent with this Order are hereby superseded or modified. This Order shall take effect upon approval. LLphil (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: (SGD.) EDUARDO Z. ROMUALDEZ Secretary of Finance