Delegation of Authority to Sign Documents and Correspondences on Financial and Administrative Matters

July 20, 2007 REVENUE DELEGATION AUTHORITY ORDER NO. 08-07 TO : All Revenue Officials and Others Concerned SUBJECT : Delegation of Authority to Sign Documents and Correspondences on Financial and Administrative Matters, Amending RDAO No. 7-2001 In line with the streamlining of operations at the Bureau of Internal Revenue pursuant to the provisions of Executive Order No. 175, and to further expedite the signing of documents and correspondences on financial and administrative matters, authority to sign certain documents and correspondences is hereby delegated to the Deputy Commissioner-Resource Management Group, Assistant Commissioner and other officials of Financial and Administrative Service . To effect such delegation of authority, a list of documents and correspondences, as well as the concerned signatory or appointing authority, is attached herewith as Annex "A" of this Order, for the guidance of all concerned officials and employees. In the event that the official to whom signing authority was delegated for a certain document/correspondence is on leave, or on official travel, at the time when the concerned documents must be signed, his/her superior officer shall sign the document/s. Copies of all contracts approved by a signing official in accordance with this Order shall be provided his immediate superior officer, for the latter's information. Said superior officer may request submission of other papers and documents which he deems proper under the circumstances . All issuances or portions thereof not consistent with this Order are hereby repealed or amended accordingly. DTAcIa This Order shall take effect immediately. (SGD.) LILIAN B. HEFTI OIC-Commissioner of Internal Revenue ANNEX A DELEGATION OF AUTHORITY IN THE SIGNING OF DOCUMENTS Financial & Administrative Service DOCUMENTS/CORRESPONDENCES CIR DCIR-RMG ACIR-FAS HREA-FAS OTHERS I. Budget and Accounting A. Annual Budget Preparation Documents 1 Budget Proposal X 2 Transmittal Letter of Budgetary Requirements to be submitted to the House of Representatives and Senate X B. Annual Budget Execution Documents 3 Physical and Financial Plan a. Prepared by Chief, Budget/ b. Approved by X Chief, Planning 4 Monthly Cash Program a. Prepared by Chief, Budget b. Approved by X C. Budget Accountability Reports 5 Quarterly Physical Report of Operation a. Prepared by Chief, Budget/ b. Approved by X Chief Planning 6 Quarterly Financial Report of Operation a. Prepared by Chief, Budget b. Approved by X 7 Quarterly Statement of Allotments, Obligations and Balances a. Certified Correct Chief, Budget b. Submitted by X 8 Monthly Statement of Allotments, Obligations and Balances a. Certified Correct Chief, Budget b. Submitted by X 9 Quarterly Report on Result of Expended Appropriations a. Certified Correct Chief, Budget b. Submitted by X 10 Detailed Breakdown of Obligations (Annual) a. Certified Correct Chief, Budget b. Submitted by X 11 Estimate of Monthly Income a. Prepared by Chief, Budget b. Approved by X 12 List of Not Yet Due and Demandable Obligations a. Prepared by Chief, Accounting b. Approved by X Others 13 Request for release of funds X 14 Exemption from Budgetary Reserve/Economy Measures X 15 Supplemental, Special and Deficiency Budget of the BIR X 16 Transmittal Letter of all Financial Accountability Report X 17 Request authority from Office of the President re: Purchase of Motor Vehicles X 18 Sub-Allotment Advice (SAA) a. Certified Correct Chief, Budget b. Approved by X 19 Obligation Request (ObR) a. Box A Head of Requisitioning Office b. Box B Chief, Budget 20 Special Budget to support request for release of funds X 21 Financial Statement and Schedules a. Certified Correct by Chief, Acctg. b. Approved by X 22 Request for issuance of Cash Allocation X 23 Tax Remittance Advice X 24 Request for copies of Journal Vouchers from Bureau of Treasury X 25 Request for Fund Transfer/Authority to Debit Account X 26 Fiscal Agency Service (FAS) for official travel abroad X 27 Disbursement Voucher a. Box A Chief, Acctg. b. Box B X c. Box C Chief, GSD 28 Journal Entry Vouchers/Cash transactions and retention of continuing appropriations a. Certified Correct by Chief, Acctg. b. Approved by X 29 Consolidated Trial Balance Supporting Statements of NO & Regional Offices Chief, Acctg. 30 Certification of Availability of Funds Chief, Acctg. 31 Reconciliation Statement (encashed Tax Refund Notices, Treasury/ Agency Accounts & Current Accounts of the Bureau) Chief, Acctg. 32 Report of Disbursements X II. Procurement 1 Project Procurement Management Plan (PPMP) a. Prepared by Concerned Office b. Recommending Approval Concerned ACIRs c. Approval Concerned DCIRs 2 Terms of Reference (TOR) and Approved Budget for Contract (ABC) a. Prepared by Concerned Office b. Recommending Approval Concerned ACIRs c. Approval Concerned DCIRs 3 Schedule of Requirement and Technical Specifications Checklist Project Proponent 4 Annual Procurement Plan a. Approval X b. Recommending Approval X c. Prepared by X 5 Pre-repair Inspection Report a. Requested by Chief of Requisitioning Office b. Approval Inspection & Acceptance Committee 6 Purchase Request for the procurement of supplies & materials, forms, equipment and other services (not exceeding P250,000.00 for goods; P50,000.00 for services) a. Requested by Chief of Requisitioning Office b. Approval X 7 Purchase Request for the Procurement and Deployment of Motor Vehicle a. Requested by X b. Approval X 8 Purchase Request for the Procurement and Deployment of New Equipment (IT and Non-IT) for distribution to all Offices a. Requested by X b. Approval X 9 Canvass Chief, Procurement 10 Request for Quotation a. From Exclusive Distributor/Manufacturer Chief, Procurement b. From APO Production Unit, Inc. and National Printing Office X 11 Abstract of Canvass Chief, Procurement 12 Certificate of Emergency Purchase Chief, Procurement 13 Certificate of no suitable substitute of substantially the same quality are available for the supplies/materials/ equipment which are exclusively manufactured and distributed (GAAM Vol. 1, Sec. 443) X 14 Purchase/Job Orders and Obligation Request 12M & above X 5M to less than 12M a. Non-IT X b. IT DCIR, ISG Less than 5M a. Non-IT Purchase/Job Order X Obligation Request Chief, Procurement b. IT ACIR, ISOS 15 Purchase from government agencies and instrumentalities a. Purchase Order APO Production Unit, Inc., Bangko Sentral ng Pilipinas and National Printing Office X b. Requisition for Printing and Binding (RPB) National Printing Office X c. Agency Procurement Request (APR) Procurement Service DBM X 16 Invitation to Apply for Eligibility and to Bid (IAEB) Chairman, BAC 17 Request for Publication (IAEB) Chief, Procurement 18 Request for Publication (Revenue Regulations, Zonal Valuations & Others) X 19 Result of Bidding a. Eligibility Requirements (Envelope No. 1) BAC b. Technical Proposal (Envelope No. 2) BAC & TWG c. Financial Proposal (Envelope No. 3) BAC 20 Abstract of Bids as Read BAC Head, TWG Project Proponent Observer 21 Abstract of Bids as Calculated BAC Head, TWG Project Proponent Observer 22 Bid Evaluation Report Technical Working Group BAC Secretariat 23 Post-Qualification Evaluation Report Technical Working Group BAC Secretariat Project Proponent 24 Post-Qualification Evaluation Summary Report Technical Working Group BAC Secretariat 25 BAC Resolutions 1. Recommending Award 2. Failure of Bidding 3. Extension of Contract 4. Adapting the Alternative Modes of Procurement excluding government agencies and instrumentalities a. Recommending Approval BAC b. Approved by X 26 Notice of Post-Qualification/Post-Disqualification Chairman, BAC 27 Notice of Award 12M & above X 5M to less than 12M a. Non-IT X b. IT DCIR, ISG Less than 5M a. Non-IT X b. IT ACIR, ISOS 28 Notification of Bidding Results Chairman, BAC 29 Contract, Obligation Request and Notice to Proceed 12M & above X 5M to less than 12M a. Non-IT X b. IT DCIR, ISG Less than 5M a. Non-IT Contract X Obligation Request Chief, Procurement b. IT ACIR, ISOS III. GSD/Accountable Forms Division 1 Approval of RIS for issuance from stocks a. Goods and Supplies Chief, GSD b. Accountable Forms Chief, AFD c. Equipment and Vehicles (Issuance & Re-issuance) X 2 Authority to Dispose a. Obsolete, cancelled or damaged accountable forms X b. Unserviceable properties, equipment and valueless records X 3 Disposal of Unserviceable Properties & Equipment thru Public Bidding a. Invitation to Bid X b. Conduct of Bidding National Disposal Committee c. Recommending Award X d. Notice of Award X 4 Plan layout for repairs/rehabilitation/electrical and cabling X 5 Application for relief from accountability for losses of funds and properties X 6 Inventory and Inspection Report of Unserviceable Property X 7 Memo to Chief, GSD to withdraw from the Trust Fund under the One-Appeal Plan X 8 Space Allocation of offices in N.O. X 9 Scope of work/estimate for rehabilitation or repair of buildings within NO premises X 10 Reports on Checks Issued and Cancelled Chief, GSD 11 Advice on Checks Issued and Cancelled/Authority to Debit Amount Chief, GSD 12 Commercial Checks (for payment of approved vouchers/payrolls) Chief, GSD Signing: - above P10,000.00 Chief, GSD - P10,000.00 and below Cashier Counter-Signing: - above P10,000.00 X - P10,000.00 and below Chief, GSD 13 Daily Summary of Supplies and Materials Issued Chief, GSD 14 Report of Waste Material Chief, GSD 15 Surety Bond Cancellation Chief, GSD 16 Inventory Report/Stock Position Report/Transit Invoice covering shipment a. Furnitures, equipment, forms and supplies Chief, GSD b. Accountable forms Chief, AFD 17 Certification of actual performance of service providers Chief, GSD 18 Request for Inspection by IAC & COA a. Goods, equipment, forms & services Chief, GSD b. Accountable forms Chief, AFD 19 Inspection & Acceptance Committee Report a. Goods, equipment, forms & services Inspection & Acceptance Committee b. Accountable forms b.1. Forms printed by APO-Production Unit, Inc. Special Committee on Accountable Forms b.2. Forms printed by Bangko Sentral ng Pilipinas Inspection & Acceptance Committee 20 Approval of RMC on losses/missing accountable forms X 21 Request for Approval/Comments of the Specification of Accountable Forms X 22 Certificate of destruction of obsolete, cancelled or damaged accountable forms Committee on Disposal of Accountable Forms 23 Annual Physical Inventory Report of Accountable Forms Special Committee on Accountable Forms 24 Inventory Report of Obsolete, Cancelled and Damaged Accountable Forms Committee on Disposal of Accountable Forms IV. Records Management Division 1 Certified true copies of the following: - Tax Amnesty Returns/Statement of Assets, Liabilities & Networth filed with RMD Chief, RMD - Documents (on file with RMD) requested by taxpayers, duly authorized officials of the Bureau Chief, RMD - All Administrative Issuances Chief, RMD 2 Request authority from Records Management and Archives Office (RMAO) re: disposal of records X