Revised Procedures for the Processing, Approval, Audit and Payment of Personal Services, Maintenance and Other Operating Expenses in the National and Regional Offices

January 6, 1982 REVENUE MEMORANDUM ORDER NO. 02-82 SUBJECT : Revised Procedures for the Processing, Approval, Audit and Payment of Personal Services, Maintenance and Other Operating Expenses in the National and Regional Offices TO : All Internal Revenue Officers and Others Concerned I. Purpose: Revenue Memorandum Order No. 32-80 dated October 22, 1980 set up the procedures for the processing and payment of salaries and other remunerations due an employee of the BIR as a result of the decentralization of the power to appoint personnel to first level positions. The other types of expenditures involving the purchase of supplies, equipments, etc. or the payments of service contracts, however, were not provided with specific guidelines. With the changes effected by COA Circulars Nos. 81-155 dated February 23, 1981 and 81-26 (k) dated July 2, 1981, there is a need to spell out in detail the procedures followed in the payment of all types of expenses of the Bureau to avoid confusion and prevent any delay in its processing and payment. cd II. Procedures: The detailed flow charts and procedures for each type of expenditure incurred by the Bureau are attached as appendices to this Order. All internal revenue officials and others concerned are enjoined to follow the procedures strictly. Any deviations thereof should be coursed to this Office for approval. cdt The titles and number of each appendix are listed below for easy reference. A. National Office For Payment of Initial Salary/Salary Differential Subsequent Payment of Salary Prior to Inclusion in the General Payroll Appendix A For Payment of Commutation of Maternity/Sick/ Vacation Leave of Absence Exceeding One Calendar Month Appendix B For Payment of Obligations Arising From Procurement of Equipment, Supplies and Materials Appendices C-F For Payment of Miscellaneous Types of Expenditures Appendices G-H For Payment of Wages of Casual Employees Appendix I For Regular Semi-Monthly Payroll Appendix J For Payment of Terminal Leave and Gratuity of Retiring Employees Appendix K For Payment of Traveling Expenses of Fieldmen Thru the Payroll System Appendix L For Payment of Travelling Expenses Under COA Circular 127 Appendix M B. Regional Office For Payment of Initial Salary/Salary Differential/ Subsequent Payment of Salary Prior to Inclusion in the General Payroll Appendix N For Payment of Commutation of Maternity/ Sick/Vacation Leave of Absence Exceeding One Calendar Month Appendix O For Regular Semi-Monthly Payroll Appendix P For Payment of Miscellaneous Types of Expenditures Appendix Q-T For Payment of Covering Procurement of Supplies and Materials Appendix U & V For Payment of Wages of Casual Employees Appendices W & X For Payment of Travelling Expenses of Fieldmen Thru the Payroll System Appendix Y For Payment of Travelling Expenses under COA Circular 127 Appendix Z Concerning payments of salary/salary differential/other personal benefits of new appointees in the regional offices, even request for funding should be made on BIR Form No. 94, sample attached. cd i On claims for 1981 salary adjustment the 2 step salary adjustment and those covered by Executive Order No. 668 should be clearly identified in the salary adjustment column of the term. III. Repealing Clause This order revises RMO No. 32-80 dated October 22, 1980 and all other existing memorandum orders or circulars or provisions thereof which the inconsistent herewith. aisa dc IV. Effectivity Clause This Revenue Memorandum Order shall take effect upon approval. (SGD.) RUBEN B. ANCHETA Acting Commissioner BIR FORM NO. 94 Republic of the Philippines Ministry of Finance BUREAU OF INTERNAL REVENUE Quezon City REVENUE REGION _____________ PERIOD COVERED ______________ REQUEST FOR ROA TO COVER SALARY & COLA OF BIR REGIONAL EMPLOYEES : : : : Effec- : : Salary : Cost of : : P/P/A : N A M E : T A N : tivity of : Basic : Adjustment/s : Living : : Code : : : Appoint- : Salary : : : Allo. : : : : : ment : : : : (COLA) : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : Gross : : : : : : : : Salary : Medicare : NEMFC : BIREA : Life & Ret. : Withholding : Net Amount : : : : (Pag-ibig) : : (GSIS) : Tax : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : PREPARED BY: CERTIFICATE CORRECT: ______________________________ _____________________________ ADMINISTRATIVE OFFICER/ REGIONAL DIRECTOR/ PERSONNEL OFFICER ASST. REGIONAL DIRECTOR Appendix A FLOW CHART FOR PAYMENT OF INITIAL SALARY/SALARY DIFFERENTIAL/SUBSEQUENT PAYMENT OF SALARY PRIOR TO INCLUSION IN THE GENERAL OFFICE PAYROLL OF EMPLOYEES IN THE NATIONAL OFFICE PERSONNEL BUDGET A C C O U N T I N G D I V I S I O N DIVISION DIVISION DISBURSEMENT INTERNAL SECTION CONTROL UNIT 1. a) Prepare disburse 2. a) Prepare Request 3.a) Process, journalize 4.a) Pre-audit the ment voucher (Gen. for Obligation of and certify to voucher. Form 5A) and Allotment (ROA). the availability of compute the amount funds for the claim Chief Accountant due the employee b) Check the ROA and send the ROA covering the period for accuracy and with the voucher b) Sign on the lo- of the claim, upon conformance with and supporting doc- wer left side receipt of the ap- the terms of the uments to the Inter- of the "Particulars proved original/ appropriations and nal Control Unit. of Payment" portion promotional appoint- advices of allotment of the voucher and ment and all other and CDC. b) Notify DPC to send the same with required documents include/adjust the the supporting under RMO No. 26- c) Control the al- employee's salary documents and ROA 8 1 dated Aug. 27, lotment and obligation. in the General Payroll. to the Bookkeeping 1981; forward the (Advices received Section. voucher and all by the Accounting supporting Chief/Asst. Chief Division documents to the of Division within the first Budget Division. 20 days of the month d) Sign the ROA and shall be included transmit the same in the succeeding with all supporting month's payroll. documents to the Those received after Accounting Division. the 20th day shall be included in the subsequent payroll period) NOTE: Indicate in the "Parti- culars of Payment" part of the voucher if Payee/new ap- pointee is a former casual. BOOKKEEPING PERSONNEL & GENERAL SECTION ADMINISTRATIVE SERVICES DIVISION SERVICE 5. Post the ROA to Asst. Rev. Serv. Chief 7. Draw TCAA check. the Journal of lysis and Ob- 6. Approve the A) The Chief, Dis- ligations (JAO) voucher and trans- bursement & Bonding and forward the mit the same with Section shall sign voucher with the the supporting and the Chief, Ge- supporting docu- documents to the neral Services ments to the Per- General Services Division shall sonnel & Adminis- Division. countersign for trative Service TCAA checks thru the Internal P5,000 and below Control Unit. after which the check is ready for release to payee. B) The Chief, Ge- neral Services Di- vision shall sign for TCAA checks over P5,000 then transmit the same together with the approved voucher and supporting do- cuments to the Per- sonnel & Adminis- Rev. Service Chief trative Service. 8. Countersign the TCAA check and re- turn the same with the voucher and supporting docu- ments to the Gen. Services Division. Appendix B FLOW CHART FOR PAYMENT OF COMMUTATION OF MATERNITY/SICK/VACATION LEAVE OF ABSENCE EXCEEDING ONE CALENDAR MONTH OF EMPLOYEES IN THE NATIONAL OFFICE PERSONNEL BUDGET A C C O U N T I N G D I V I S I O N DIVISION DIVISION DISBURSEMENT INTERNAL SECTION CONTROL UNIT 1. Compute the amount 2. a) Prepare Re- 3. a) Process, jour- 4. a) Pre-audit due the employee quest for Obli- nalize and certify the voucher. concerned upon gation of Allot- to the avail- receipt of the ment (ROA). ability of funds Chief Accountant approved appli- for the claim cation for com- b) Check them ROA and send the ROA b) Sign on the mutation of va- for accuracy and with the voucher lower left side cation/sick/ma- conformance with and supporting of the "Parti- ternity leave of the terms of the documents to the culars of absence exceeding appropriations Internal Control Payment" portion one calendar and advices of Unit. of the voucher month and all the allotment and and send the required docu- CDC. b) Advise DPC to same with the ments under RMO exclude the name supporting do- No. 26-81 dated c) Control the of the employee cuments and ROA Aug. 27, 1981 and allotment and in the applicable to the Book- forward the obligation payroll. payroll. keeping Section. voucher with all the supporting Chief/Asst. Chief documents to the of Division Budget Division. d) Sign the ROA and transmit the same with the voucher and all supporting docu- ments to the Ac- counting Division BOOKKEEPING PERSONNEL & GENERAL COMMISSION SECTION ADMINISTRATIVE SERVICES DIVISION ON AUDIT SERVICE 5. Post the ROA to Asst. Revenue 7. Draw TCAA 8. a) Pre-audit the Journal of Service Chief check for the the voucher. Analysis and signature of Obligations 6. Approve the the Chief, Asst. Auditor (JAO) and for- voucher and General Ser- ward the voucher transmit the vices Div. b) Counter- with the sup- same together and forward sign the porting docu- with the sup- the same to- check and ments to the porting docu- gether with release the Personnel & Ad- ments to the the voucher check to the ministrative General Ser- and supporting General Ser- Service thru vices Division documents to vices Division the Internal the Commission Control Unit. on Audit. 9. Release the TCAA check to payee. Appendix C FLOW CHART FOR PAYMENT OF OBLIGATIONS ARISING FROM PROCUREMENT OF EQUIPMENT, SUPPLIES AND MATERIALS IN THE NATIONAL OFFICE I. PAYMENTS NOT SUBJECT TO COA PRE-AUDIT A. Current Year's Claim (With previously issued ROA) PROPERTY A C C O U N T I N G D I V I S I O N DIVISION DISBURSEMENT INTERNAL SECTION CONTROL UNIT 1. Prepare disbursement voucher 2. Process, journalize and 3. a) Pre-audit the voucher. (Gen. Form 5A) covering the certify to the availability cost of supplies and pro- of funds for the claims Chief Accountant perty purchased upon receipt and send the voucher with of the required documents the supporting documents b) Sign on the lower left under RMO No. 26-81 dated to the Internal Control side of the "Parti- Aug. 27, 1981, and forward Unit. culars of "Payment" the voucher with the sup- portion of the voucher and porting documents to the send the same with the Accounting Division. supporting documents to the Personnel & Administrative Service. PERSONNEL & GENERAL ADMINISTRATIVE SERVICES DIVISION SERVICE Asst. Rev. Service Chief 4. Approve the voucher and 5. Draw TCAA check transmit the same together with the supporting A) The Chief, Disbursement documents to the General & Bonding Section shall sign Services Division. and the Chief, General Services Division shall countersign for TCAA checks P5,000 and below afterwhich the check is ready for release to payee. B). The Chief, General Services shall sign for TCAA checks over P5,000 then transmit the same together with the approved voucher and supporting documents to the Personnel & Administrative Revenue Service Chief Service. 6. Countersign the TCAA check 7. Release TCAA check to and return the same with payee. the voucher and supporting documents to the General Services Division. Appendix D B. Prior Year's Claim PROPERTY A C C O U N T I N G D I V I S I O N DIVISION DISBURSEMENT INTERNAL COMMISSION SECTION CONTROL UNIT ON AUDIT 1. Prepare disburse- 2. Process the claim 3. a) Verify list of ment voucher (Gen. and prepare list accounts payable. Form 5a) covering of accounts pay- the cost of sup- able for verifi- Assistant Auditor plies and property cation of COA. purchased upon re- b) Sign list of ceipt of the docu- accounts payable ments required and return the same under RMO No. to the Accounting 26-81, and forward Division. the voucher together with the supporting documents to the Ac- counting Division. 7. Journalize and 8. a) Pre-audit the certify to the voucher availability of funds for the Chief Accountant claim upon re- ceipt of the ap- b) Sign on the lo- proved CDC and wer left side of send the same the "Particulars with the voucher of Payment" portion and supporting of the voucher documents to the and send the same Internal Control with the supporting Unit. documents to the Personnel & Administrative Service. PERSONNEL & ADMINIS- GENERAL SERVICES BUDGET DIVISION TRATIVE SERVICE DIVISION 5. Prepare request for CDC for the signature of the Dep. Comm. con- cerned. Transmit the request for CDC with the verified list of accounts pay- able to the Mi- nistry of the Budget. 6. Furnish the Ac- counting Division and COA copies of the approved CDC from the Ministry of the Budget. Asst. Revenue 10. Draw TCAA check Service Chief A) The Chief, Dis- 9. approve the bursement & Bonding voucher and trans- Section shall sign mit the same to- and the Chief, Ge- gether with the neral Services Di- supporting doc- vision shall uments to the countersign for General Services TCAA checks P5,000 Division. and below after- which the check is ready for release to payee. B) The Chief, Ge- neral Services Di- vision shall sign for TCAA checks over P5,000 then transmit the same together with the approved voucher and supporting documents to the Personnel & Revenue Service Chief Administrative Service. 11. Countersign the 12. Release TCAA TCAA check and check to payee. return the same with the voucher and supporting documents to the General Services Division. Appendix E II. PAYMENTS SUBJECT TO COA PRE-AUDIT A. Current Year's Claim A C C O U N T I N G D I V I S I O N PROPERTY DIVISION DISBURSEMENT SECTION INTERNAL CONTROL UNIT 1. Prepare disbursement voucher 2. Process, journalize and certify 3.a) Pre-audit the voucher (Gen. Form 5A) covering the cost to the availability of funds for of supplies and property pur- the claim and send the voucher Chief Accountant chased upon receipt of the with the supporting documents documents required under RMO to the Internal Control Unit. b) Sign on the lower left No. 26-81 dated August 27, 1981 side of the "Particulars and forward the voucher with the of Payment" portion supporting documents to the of the voucher and send Accounting Division. the same with the supporting documents to the Personnel & Administrative Service. PERSONNEL & GENERAL SERVICES COMMISSION ADMINISTRATIVE DIVISION ON AUDIT SERVICE Asst. Revenue Service Chief 4. Approve the voucher and 5. Draw TCAA check for the 6.a) Pre-audit the voucher. transmit the same together signature of the Chief, with the supporting documents General Services Division Asst. Auditor to the General Service Division. and forward the same together with the approved b) Countersign the check voucher and supporting and release the check documents to the Commission to the General on Audit. Service Division. 7. Release TCAA check to payee. NOTE : If type "B" Treasury Warrant is issued, the procedures prescribed in RMO No. 20-81 dated June 26, 1981 shall be followed Appendix F B. Prior Year's Claim (Subject to COA) A C C O U N T I N G D I V I S I O N PROPERTY DIVISION DISBURSEMENT INTERNAL CONTROL COMMISSION SECTION UNIT ON AUDIT 1. Prepare disbursement 2. Process the claim 3.a) Verify list of accounts voucher (Gen. and prepare list of payable. Form 5A) covering the cost accounts payable for of supplies and property verification of COA. Asst. Auditor purchased upon receipt of the documents required b) Sign list of under RMO No. 26-81 accounts payable dated Aug. 27, 1981 and return the and forward the voucher same to the with the supporting Accounting documents to the Division. Accounting Division. 4. Transmit to Budget Division verified list of accounts payable. 7. Journalize and certify 8.a) Pre-audit the to the availability of voucher funds for the claim upon receipt of the Chief Accountant approved CDC and send the same with b) Sign on the lower the voucher and left side of the supporting documents '"Particulars of to the Internal Control Payment portion Unit. of the voucher and send the same with the supporting documents to the Personnel & Administrative Service. 11.a) Pre-audit the voucher. Asst. Auditor b) Countersign the check and release to the General Services Division. PERSONNEL & GENERAL SERVICES BUDGET DIVISION ADMINISTRATIVE DIVISION SERVICE 5. Prepare request for CDC for the signature of the Dept. of the Chief Commissioner concerned. Transmit request for CDC with the verified list of accounts payable to the Ministry of the Budget. 6. Furnish the Accounting Division and COA copies of the approved CDC from Ministry of the Budget. Asst. Rev. Serv. Chief 9. Approve the voucher and 10. Draw TCAA check for the transmit the same together signature of the Chief, Gen. with the supporting documents Services Div. and forward to the General Services Div. the same together with the voucher and supporting documents to the COA. 12. Release the TCAA check to payee. Appendix G FLOW CHART FOR PAYMENT OF MISCELLANEOUS TYPES OF EXPENDITURES IN THE NATIONAL OFFICE A. Payments not subject to COA pre-audit GENERAL BUDGET ACCOUNTING DIVISION PERSONNEL SERVICE DIVISION & ADMINIS- TRATIVE 1. Prepare disbur- 2. a) Prepare DISBURSEMENT INTERNAL BOOK- Asst. Rev. sement voucher Request for SECTION CONTROL KEEPING Service Chief (Gen. Form 5A) Obligation UNIT SECTION upon receipt of Allot- 3. Process, jour- 6. Approve of the bill and ment(ROA). nalize and cer- 4. a) Pre-audit 5. Post the the voucher forward the tify to the the voucher ROA to the and transmit voucher with b) Check the availability of Journal of the same the supporting ROA for funds for the Chief Analysis and together documents to accuracy and claim and send Accountant Obligations with the the Budget conformance the ROA with (JAO) and supporting Division. with the terms the voucher and b) Sign on the forward the documents to of the appro- supporting lower left side voucher with the General 7. Draw TCAA priations and documents to of the "Parti- the support- Services check. advices of the Internal culars of Pay- ing documents Division. allotment and Control Unit. ment" portion to the Perso- A) The Chief, CDC. of the voucher nnel & Rev. Service Disbursement & and send the Administrative Chief Bonding Section c) Control the voucher with Service thru the shall sign and the allotment and the supporting Internal 8. Countersign Chief, General obligation. documents and Control Unit. the TCAA Services Division ROA to the check and shall countersign Chief/Asst. Bookkeeping return the for TCAA checks Chief of Div. Section. same with P5,000 and below voucher after which the d) Sign the ROA and support- check is ready and transmit the ing docu- for release to same with the ments to the payee. voucher and all General supporting docu- Services B) The Chief, ments to the Division. General Services Accounting Div. Division shall sign for TCAA checks over P5,000 then transmit the same together with the approved voucher and supporting documents to the Personnel & Administrative Service. Appendix H B. Payments Subject to COA Pre-audit GENERAL SERVICES BUDGET DIVISION ACCOUNTING DIVISION DIVISION 1. Prepare disbursement 2. a) Prepare Request DISBURSEMENT INTERNAL voucher (Gen. Form for Obligation of SECTION CONTROL UNIT 5A) upon receipt of Allotment (ROA). the bill and forward 3. Process, journalize 4. a) Pre-audit the the voucher with the b) Check the ROA and certify the voucher supporting documents for accuracy and availability of to the Budget Division. conformance with funds for the Chief the terms of the claim and send the Accountant appropriates and ROA with the advices of Allot- voucher and b) Sign on the lower ment and CDC. supporting docu- left side of the ments to the '"Particulars of c) Control the Internal Control Payments'" portion Allotment and Unit. of the voucher Obligation. and send the voucher with the 7. Draw TCAA check Chief/Asst. Chief supporting docu- for the signature of of Division ments and ROA to the Chief, Gen. the Bookkeeping Services Div. and Section. forward the same d) Sign the ROA together with the and transmit the voucher same with the voucher and all sup- 9. Release TCAA check porting documents to payee to the Accounting Division. PERSONNEL & COMMISSION ADMINISTRATIVE ON AUDIT BOOKKEEPING Asst. Rev. Service SECTION Chief 5. Post the ROA to the 6. Approve the voucher Analysis and Obligations and transmit the same (JAO) and forward the together with the voucher with the support- supporting documents ing documents to the to the General Services Personnel & Adminis- Division. trative Service thru the 8. a) Pre-audit the voucher Internal Control Unit. Asst. Auditor b) Sign the check and release the check to the Gen. Services Division. Appendix I FLOW CHART FOR PAYMENT OF WAGES OF CASUAL EMPLOYEES IN THE NATIONAL OFFICE (Weekly basis from Fridays thru Thursdays of the following week) DIVISION/SERVICE A C C O U N T I N G D I V I S I O N EMPLOYING CASUALS DISBURSEMENT INTERNAL CONTROL BOOKKEEPING SEC. UNIT SEC. 1.a) Require submission 2.a) Process the payrolls. of duplicate copies of daily time record b) Request funding from by all casuals employ the Budget Division. ed in the division/ service for the signa- ture of the Division Chief/Service Chief concerned. b) Prepare payroll and compute the amount due every casual in accordance with RMO No. 1-82 4. Prepare disbursement dated Jan. 5, 1982 voucher for cash advance and handcarry Division Chief/ the same to the General Service Chief Service Division. c) Sign the individual daily time record (C.S. Form No. 48) and certify to the correctness of the payroll. Transmit the same with the required documents to the Accounting Div. (Refer to Appendix B, RMO No. 26-81 dtd. Aug. 27, 1981 for required documentation). NOTE: The duplicate copy of the daily time record shall go to the Personnel Division. 6. Process cash advance 7.a) Pre-audit the cash 8. Post the ROA to disbursement voucher, advance disbursement the Journal of journalize and certify voucher. Analysis and to the availability of and Obligations funds; send the same Chief Accountant (JAO) and with the ROA and forward the other documents to b) Sign on the lower voucher with the Internal Control left side of the all supporting Unit. "Particulars of documents to Payment" Portion the Personnel of the voucher and and Adminis- transmit the same trative Service with the ROA and thru the Internal other documents to Control Unit. the Bookkeeping Section. NOTE: All cash advances irrespective of amount shall be subject to pre-audit by COA Auditors by virtue of COA Circular No. 76-26 dated April 6, 1976 3(f) GENERAL PERSONNEL & COMMISSION SERVICES DIVISION BUDGET DIVISION ADMINISTRATIVE ON AUDIT SERVICE 3.a) Prepare Request for Obligation of Allot- ment (ROA) b) Check the ROA for accuracy and confor- mance with the terms the appropriations, Chief, General advices of allotment Services Division and CDC. 5. Sign Cash Advance c) Control the allotment Disbursement and obligation. Voucher and return the same to the Accounting Division. Chief/Asst. Chief of Div. d) Sign the ROA and trans- mit the same to the Accounting Division. Asst. Revenue Service Chief 9. Approve all the payrolls and cash advance disburse- ment voucher and transmit the same to the Gen. Services Division 10. Draw TCAA check 11.a) Pre-audit the as cash advance for voucher/ the signature of the payrolls. Chief, Gen. Services Div. and forward the same with the voucher Assistant Auditor and all supporting documents to the b) Countersign Commission on Audit. the check and release the 12. Encash countersign check to the TCAA check and pay General Ser- the casual. vice Div. Appendix J FLOW CHART FOR REGULAR SEMI-MONTHLY PAYROLL (NATIONAL OFFICE) DATA A C C O U N T I N G D I V I S I ON PROCESSING CENTER DISBURSEMENT INTERNAL CONTROL BOOKKEEPING SECTION UNIT SEC. 1.a) Prepare four (4) copies 2. Check and review of semi-monthly payroll, the payroll and payslips, monthly cancel the names deduction list and a sum- of the employees mary thereof, by program, who are entitled project & activity for to salary and submission to the accordingly adjust Accounting Division. the total amount of the payroll. 3. Forward three (3) copies of the payroll summary and deduction list to the Budget Divi- sion 5.a) Journalize and indicate the Obligation No. of ROA used in the pay- roll. b) Handcarry the payroll to the Personnel Divi- sion. 8.a) Indicate the journal entries in the disbursement voucher. Asst. Chief, Accounting Div. b) Certify to the avai- lability of funds by signing on the appropriate space in the payroll summary sheet and c) Sign the disburse- ment voucher. 9. Forward the pay- 10.a) Pre-audit the 11. Post the roll with the cash ROA roll with the cash voucher. to the voucher Journal advance disburse- of Analysis ment voucher to the and obligation Internal Control Chief Accountant (JAO) and Unit. forward the b) Sign on the voucher with lower left side the payroll of the "Particulars to the of Payment" Personnel and Administrative portion of the Service thru voucher and send the Internal the same with the Control Unit. payroll to the Bookkeeping Sec. 12. Advise Budget Div. for any correction adjustment in the ROA. GENERAL PERSONNEL & COMMISSION BUDGET DIVISION SERVICES DIVISION ADM. SERVICE ON AUDIT 4.a) Prepare Request for Obligation of Allotment (ROA). b) Check the ROA for accuracy and conformance with the terms of the appropriations and advices of allotment and CDC. c) Control the allot- ment and Obli- gation Chief/Asst. Chief of Division d) Sign the ROA and transmit the same with two (2) copies of the payroll sum- mary to the Accounting Division. PERSONNEL DIVISION Chief, Personnel Division 6.a) Certify to the correctness of the payroll by signing in the space provided on the payroll summary sheet. b) Handcarry the payroll summary sheet to the Gene- ral Services Divi- sion. 7.a.) Prepare Disburse- ment voucher (Gen. Form 5A). Chief, General Services Div. b) Sign the disburse- ment voucher. c) Forward the disbursement voucher with the payroll summary sheet to the Accounting Div. Asst. Revenue Service Chief 13. Approve the payroll and cash advance disburse- ment voucher and transmit the same to the General Services Division. 14. Draw TCAA 15.a) Pre-audit check as cash disbursement advance for the voucher with signature of the the approved Chief, General payroll. Services Div. and forward the Asst. Auditor same with the covering disburse- b) Counter-sign ment voucher TCAA check and payroll to and release the the Commission same with the on Audit. payroll to the General Services Div. 16. Encash counter-sign TCAA check and pay the employees. NOTE: All cash advances irrespective of amount shall be subject to pre-audit by COA Auditors in accordance with item 3(f) of COA Circular No. 76-26 dated April 6, 1976. Appendix K FLOW CHART FOR PAYMENT OF TERMINAL LEAVE & GRATUITY OF RETIRING EMPLOYEES PERSONNEL BUDGET A C C O U N T I N G D I V I S I O N DIVISION DIVISION DISBURSEMENT INTERNAL SECTION CONTROL UNIT 1.a) Compute money value 2. Prepare Request for of terminal leave. release of CDC for the money value of terminal b) Prepare disbursement leave and gratuity for voucher (Gen. Form 5A) the initial of Revenue covering terminal leave and Service Chief, Financial retirement pay upon receipt & Management Service of all the documents re- and for the signature of quired under RMO No. the Deputy Commissioner 26-81 dated Aug. 27, 1981. concerned and transmit the same to the Ministry c) Transmit the disburse- of the Budget. ment voucher with all the required documents to the 3.a) Prepare charge slip and 4. Process, journalize 5.a) Pre-audit the Budget Division. transmit the same with the and certify to the voucher. copy of CDC and disburse- availability of CDC ment vouchers and all for the claim and send Chief Accountant supporting documents to the same with the the Accounting Division. vouchers and all the b) Sign on the supporting documents left side of the b) Reflect on the disburse- to the Internal Control '"Particulars of ment vouchers any changes Unit. Payment'" portion in amount. of the voucher and send the same with c) Furnish Commission on all the supporting Audit copy of approved documents to the CDC. Personnel & Administrative Service. PERSONNEL & GENERAL SERVICES COMMISSION ADMINISTRATIVE DIVISION ON AUDIT SERVICE Asst. Revenue Service Chief 6. Approve the voucher and 7. Draw TCAA check for the 8.a) Pre-audit the voucher. transmit the same together signature of the Chief, Gen. with the supporting docu- Services Div. and forward Assistant Auditor ments to the Gen. Services the same together with the Division. voucher and supporting b) Countersign the check documents to the Commission and release the check to on Audit. the Gen. Services Div. 9. Release TCAA check to payee. NOTE: If type '"B'" Treasury Warrant is issued, the procedures embodied in RMO No. 20-81 dated June 26, 1981 shall be followed. Appendix L FLOW CHART FOR PAYMENT OF TRAVELING EXPENSES OF FIELDMEN ASSIGNED IN THE NATIONAL OFFICE THRU THE PAYROLL SYSTEM DIVISION WITH BUDGET A C C O U NT I N G D I V I S I O N TWO OR MORE DIVISION DISBURSEMENT INTERNAL CLAIMANTS SECTION CONTROL UNIT 1.a) Prepare general payroll 2.a) Prepare Request for the signature of the for Obligation of Division Chief supported Allotment (ROA); by the duly approved the same for accuracy Fieldmen's Monthly and conformity with Report (BIR Form No. the terms and conditions 19.51); of the Appropriations Act and advices of b) Transmit the same to allotment and CDC. the Budget Division. b) Control the allotment and obligation. Chief/Asst. Chief of Division c) Sign the ROA and transmit the same with the payroll and supporting 3. Process the general documents to the payroll. Accounting Division. 4. Journalize and certify 5.a) Pre-audit the to the availability of payroll. funds and send the pay- roll with the supporting documents and ROA to Chief Accountant the Internal Control Unit. b) Sign on the space provided on the face of the payroll. c) Forward the pay- roll with the ROA to the Book- keeping Section. PERSONNEL & GENERAL SERVICES BOOKKEEPING ADMINISTRATIVE DIVISION SECTION SERVICE 6.a) Post the ROA to the Journal Assistant Revenue 8.a) Draw individual TCAA check of Analysis and Obligation Service Chief for the signature of the Chief, (JAO). Disbursement & Bonding 7.a) Approve the general payroll. Section and for the counter- b) Forward the general payroll signature of the Chief, General with the supporting documents b) Transmit the same with the Services Div. to the Personnel and Adminis- supporting documents to the trative Service thru the General Services Division. b) Release TCAA check to payee. Internal Control Unit. Appendix M FLOW CHART FOR PAYMENT OF TRAVELING EXPENSES UNDER COA CIRCULAR 127 OF EMPLOYEES IN THE NATIONAL OFFICE A C C O U N T I N G D I V I S I O N INDIVIDUAL DISBURSEMENT INTERNAL BOOKKEEPING CLAIMANTS SECTION CONTROL UNIT SECTION 1.a) Accomplish Appendix 2.a) Process the disburse- A, Itinerary of Travel ment voucher. and b) Request funding from b) Prepare disbursement the Budget Division. voucher, Gen. Form 5A for the signature of Di- vision Chief/Section Chief/Group supervisor concerned (Box 2) and the Service Chief/Division Chief concerned (Box 3). c) Transmit the disburse- ment voucher with the Itinerary of Travel and Travel Order to the Accounting Division. 4. Journalize and certify 5.a) Pre-audit the voucher. 6.a) Post the ROA to to the availability of the Journal of funds for the claim and Chief Accountant Analysis & Obliga- send the ROA with the tions (JAO) and voucher and supporting b) Sign on the lower left forward the documents to the Internal side of the "Particulars voucher Control Unit. of Payment" portion of with the the voucher & send the supporting voucher with the sup- documents to the porting document & Personnel & Adm. ROA to the Book- Service thru the keeping Section Internal Control Unit. Unit. PERSONNEL & BUDGET ADMINISTRATIVE GEN. SERVICES DIVISION SERVICE DIV. 3.a) Prepare Request for Obligation of Allotment (ROA); check the same for accuracy and conformity with the terms and conditions of the Appropriations Act and advices of allotment and CDC. b) Control the allotment and obligations. Chief/Asst. Chief of Division c) Sign the ROA and transmit the same with the voucher and supporting documents to the Accounting Div. Asst. Revenue Service Chief 7. Approve the voucher and 8. Draw TCAA check for the transmit the same with the signature of the Chief, Disburse- supporting documents to the ment & Bonding Section and for Gen. Services Division. the countersignature of the Chief, Gen. Services Division. 9. Release TCAA check to payee. Appendix N FLOW CHART FOR PAYMENT OF INITIAL SALARY/SALARY DIFFERENTIAL/SUBSEQUENT PAYMENT OF SALARY OF REGIONAL EMPLOYEES (FIRST LEVEL) PRIOR TO INCLUSION IN THE GENERAL PAYROLL REGIONAL OFFICE N A T I O N A L O F F I C E R E G I O N A L O F F I C E ADMINISTRATIVE BUDGET ACCOUNTING FISCAL REGIONAL BRANCH DIVISION DIVISION OPERATIONS DIRECTOR'S UNIT OFFICE 1. Accomplish and 2.a) Issue Request 3.a) Journalize and transmit to the for Obligation of certify to the avail- Budget Division BIR Allotment (ROA) ability of funds for Form No. 94 pursuant and Cash Disbur- the claim and return to RMO No. 1-82 sement Ceiling the ROA to the dated 1-5-82. (CDC) covering Budget Division. the gross amount of salary for a b) Advise DPC to given period. include/adjust the employee's salary b) Transmit to in the general payroll. Accounting Divi- sion BIR Form No. 94 with the ROA. c) Transmit Notice of CDC to the Deputy Commissioner concerned for approval. 4.a) Transmit to Chief, Administrative Branch BIR Form No. 94 and CDC to serve as basis for preparing the dis- bursement voucher. b) Transmit to the Regional Budget 5.a) Regional Personnel Examiner the ROA. 6. Regional Budget Officer prepares dis- Examiner controls bursement voucher the allotment and (Gen. Form 5A) based obligation covered on BIR Form No. 94 by the ROA. received from the Budget Div. 7. Regional Accountant processes the voucher b) Forward the voucher and certifies to the with the supporting availability of funds documents required for the claim. under RMO No. 26-81 dated Aug. 27, 1981 8. Regional Fiscal 9. Regional Director to the Fiscal Operations Officer pre-audits approves the Unit after the Chief, and signs on the voucher and Adm. Branch has lower left side of returns the same signed Box 3 of the the "Particulars of to the Adminis- voucher form. Payment" portion trative Branch. of the voucher and sends the voucher with the supporting documents to the Regional Director. 10. Regional Disbursing 11.a) Regional Director/ Officer draws TCAA Assistant Regional check and forwards director counter- the same together with signs TCAA check the covering disburse- and returns the ment voucher to the same with the Office of the Regional voucher and Director. supporting docu- ments to the Ad- 12. Regional Disbursing ministrative Branch. Officer releases TCAA check to payee. 13. Regional Disbursing Officer submits to the Accounting Division duly audited, legible copy of Report of TCAA Checks Issued. Appendix O FLOW CHART FOR PAYMENT OF COMMUTATION OF MATERNITY/SICK/VACATION LEAVE OF ABSENCE EXCEEDING ONE CALENDAR MONTH OF EMPLOYEES IN THE REGIONAL OFFICE REGIONAL OFFICE N A T I O N A L O F F I C E ADMINISTRATIVE BRANCH BUDGET DIVISION ACCOUNTING DIVISION 1. Chief, Administrative Branch thru 2.a) Issue the Request for 3. Journalize and certify to the the Regional Director advices Budget Obligation of Allotment availability of funds for the Div. of the approved request for (ROA) and Cash Disbur- claim and return the ROA to the commutation of maternity/sick/ sement Ceiling (CDC). Budget Division. vacation leave of absence exceeding one calendar month. b) Transmit Notice of CDC to the Deputy Commissioner concerned for approval. 4.a) Transmit to Chief, Administrative Branch CDC to serve as basis for preparing the disbursement voucher. b) Transmit to the Regional Budget Examiner the ROA. 5.a) Regional Personnel Officer prepares disbursement voucher (Gen. Form 5A) and computes the amount due the employee. b) Forward the voucher with the supporting documents to the Fiscal Operations Unit. 10 Regional disbursing Officer draws TCAA check and forwards the same together with the covering disburse- ment voucher to the Office of the Regional Director. 13. Regional Disbursing Officer releases TCAA check to payee. R E G I O N A L O F F I C E FISCAL OPERATIONS REG'L DIRECTOR'S COA UNIT OFF. 6. Regional Budget Examiner controls the allotment and obligation covered by the ROA. 7. Regional Accountant processes the voucher and certifies to the availability of funds for the claim. 8. Regional Fiscal Officer pre- 9. Regional Director approves the audits and signs on the lower left voucher and returns the same side of the "Particulars of to the Administrative Branch. Payment" portion of the voucher with the supporting documents to the Regional Director. 11.a) Regional Director signs TCAA 12.a) Assistant Audit pre- check. audits the voucher and countersigns TCAA b) Transmit the check with the check. approved voucher and supporting documents to COA b) Releases the check to the Administrative Branch. Appendix P FLOW CHART FOR REGULAR SEMI-MONTHLY PAYROLL (REGIONAL OFFICE) N A T I O N A L O F F I C E DPC ACCOUNTING BUDGET DIVISION ADMINISTRATIVE DIVISION BR. 1. a) Prepare five 2. Forward four (4) co- 3. a) Prepare Request (5) copies of pies of the payroll for Obligation of semi-monthly summary and deduction Allotment (ROA); payroll, payslips, list to the Budget check the same for monthly deduction Division. accuracy and list and a conformity with the summary thereof terms and conditions by program, of the Appropriations project and activity Act and advices for submission to for allotment the Accounting and CDC. Division. b) Control the allotment and obligation c) Chief/Asst. Chief of Division signs the ROA and transmits the same with three (3) copies of the payroll summary to the Accounting Division. 4.a) Journalize and 5. Check and review the certify to the payroll and cancel availability of funds the names of the for the claim. employees who are not entitled to salary b) Advise the Budget and accordingly Div. for any adjust the total correction/adjustment in amount of payroll. the ROA. 6. Chief, Administrative c) Transmit the Chief, Br. signs on the appropriate Adm. Branch the space in the payroll. payroll, payslips, monthly deduction list and CDC. d) Transmit to Reg. Bud- get Examiner the ROA and payroll summary. A. FOR SALARIES TO BE PAID BY TCAA CHECK 7. Forward the pay- roll to the Fiscal Operations Unit: 12. a) Regional Disbur- sing Officer draws and signs individual TCAA check of em- ployees in the pay- roll. b) Handcarries the payroll together with the checks to the Regional Director. 14. Regional Disbursing Officer releases individual TCAA check of employees. 15. Indicates the TCAA check number and date of issue on the space provided for in the payroll. 16. Submits to the Accounting Div. duly audited, legible copy of the paid payroll which shall serve as the Report of Checks Issued for Personal Services. B. FOR SALARIES TO BE PAID BY CASH 7. Regional Disbursing Officer prepares disbursement voucher (Gen. Form No. 5A) for cash advance. 8. Chief, Administrative Br. signs Box No. 2 of the disbursement voucher. 9. Forward the payroll with the cash advance disbursement voucher to the Fiscal Operations Unit. 14. Regional Disbursing Officer draws TCAA check as cash ad- vance, in his name and handcarriers the same together with the covering disbursement voucher and payroll to the Regional Director. 17. Encash counter- signed TCAA check and pay the employees. NOTE: Salaries may be paid by individual TCAA check, if authorized by the Regional Di- rector. However, only one mode of pay- ment shall be allowed for each regional/ district office. R E G I O N A L O F F I C E FISCAL OPERATIONS UNIT REG'L. DIRECTOR'S OFF C O A 8. Regional Budget Examiner controls the allotment and obli- gation covered by the ROA. 9.a) Regional Accountant processes the payroll. b). Indicates in the payroll summary sheet the obligation numbers of ROA and CDC used. c) Certifies to the availa- bility of funds by signing on the appropriate space in the payroll summary sheet. 10) a) Regional Fiscal 11. a) Regional Direc- Officer pre-audits tor approves the the payroll. payroll by signing on the appropriate space b) Handcarry the pay- in the payroll summary roll to the Regional sheet Director. b) Returns the ap- proved payroll to the Administrative Branch. 13.a) Regional Direc- tor countersigns individual TCAA checks. b) Returns the same with the payroll to the Adminis- trative Branch. 10. Regional Budget Examiner controls the allotment and obligation covered by the ROA. 11.a) Regional Accountant processes the payroll. b) Indicates in the payroll summary sheet the obligation number of ROA & CDC used. c) certifies to the availability of funds by signing on the appropriate space in the payroll summary sheet. d) Indicates journal entries in the dis- bursement voucher for cash advance and signs the voucher. 12.a) Regional Fiscal 13.a) Regional Direc- Officer pre-audits tor approves the & signs on the lower payroll & cash ad- left side of the vance disbursement "Particulars of Pay- ment" portion of the voucher. voucher. b) Handcarry the b) Transmits the ap- voucher and payroll proved payroll to the Regional and disbursement Director. voucher to the Administrative Br. 15.a) Regional Direc- 16.a) Asst. Auditor tor signs TCAA pre-audits dis- check. bursement voucher and b) Transmits the check countersigns with the approved TCAA check. payroll and disbur- sement voucher to b) Releases the check COA. to the Administrative Branch. NOTE: All cash advances irrespective of amount shall be subject to pre-audit by COA Auditors in accordance with item 3 (f) of COA Circular No. 76-26 dated Apr. 6, 1976 Appendix Q FLOW CHART FOR PAYMENT OF MISCELLANEOUS TYPES OF EXPENDITURES IN THE REGIONAL OFFICE I. Payment not subject to COA Pre-Audit A. Current Year's Claim ADMINISTRATIVE FISCAL OPERATIONS REGIONAL DIRECTOR'S BRANCH UNIT OFFICE 1. Prepare disbursement voucher (Gen. Form 5A) covering the amount of the bill. 2. Chief, Administrative Branch certifies the disbursement voucher by signing Box 3 of the voucher form. 3. Transmit the voucher with the 4. Regional Budget Examiner controls supporting documents to the allotment and obligations covered Fiscal Operations Unit. by ROA and CDC; prepares charge slip. 5. Regional Accountant processes the disbursement voucher, journalizes and certifies to the availability of funds. 6. Regional Fiscal Officer pre-audits and 7. Regional Director approves signs on the lower left side of the the voucher and transmits Particulars of Payment portion of the same with the suppor- the voucher; sends the voucher with the ting documents to the supporting documents to the Regional Administrative Branch. Director. 8. Regional Disbursing Officer 9. Regional Director counter- draws and signs TCAA check signs TCAA check with the with the voucher and supporting voucher and supporting documents to the Regional Direc- document to the Adminis- tor's Office. trative Branch. 10. Regional Disbursing Officer releases TCAA check to payee. Appendix R FLOW CHART FOR PAYMENT OF MISCELLANEOUS TYPES OF EXPENDITURES IN THE REGIONAL OFFICE I. Payments not subject to COA Pre-Audit B. Prior Year's Claim R E G I O N A L O F F I C E ADMINISTRATIVE FISCAL OPERATIONS REGIONAL DIRECTOR'S BRANCH UNIT OFFICE 1. Prepare disbursement voucher (Gen. Form 5A) covering the amount of the bill. 2. Chief, Administrative Branch certifies the disbursement voucher by signing box 3 of the voucher form. 3. Transmit the voucher 4. Regional Accountant with the supporting processes the claim documents to the and prepares list of Fiscal Operations accounts payable for Unit. verification of COA. 6. Transmit to Budget Division, N.O. verified list of accounts payable * 9. Regional Accountant journalizes & certifies to the availability of funds for the claim upon receipt of the approved CDC. 10. Regional Fiscal Officer signs on the lower left side of the "Particulars of Payment" portion of the voucher. 11. Sends the voucher with 12. Regional Director ap- the supporting documents proves the voucher and to the Regional Director. transmits the same to- gether with the suppor- ting documents to the Administrative Branch. 13. Regional Disbursing 14. Regional Director coun- Officer draws and signs tersigns TCAA check TCAA check and sends and returns the check with the check with the the voucher and suppor- voucher and suppor- ting documents to the ting documents to the Administrative Branch. Regional Director's Office. 15. Regional Disbursing Officer releases TCAA check to payee. * If the Ministry of the Budget has a regional office in the Region, the request for CDC may be made thru its regional office. The verified list of accounts payable should then be submitted to the Ministry's regional office. NATIONAL OFFICE COMMISSION ON AUDIT BUDGET DIVISION 5.a) Verify list of accounts payable. b) Asst. Auditor signs list of accounts payable and returns the same to the Fiscal Operations Unit. 7. Prepare request for CDC for the signature of the Deputy Commis- sioner concerned. Transmit the signed request for CDC with the verified list of accounts payable to the Ministry of Budget. 8. Transmit copies of approved CDC from the Ministry of the Budget to the Fiscal Operations Unit of the regional office. Appendix S FLOWCHART FOR PAYMENT OF MISCELLANEOUS TYPES OF EXPENDITURES IN THE REGIONAL OFFICE II. Payments subject to COA Pre-Audit A. Current Year's Claim ADMINISTRATIVE FISCAL OPERATIONS REGIONAL DIRECTOR'S COMMISSION BRANCH UNIT OFFICE ON AUDIT 1. Prepare disburse ment voucher (Gen. Form 5A) covering the amount of the bill. 2. Chief, Adminis- trative Branch certifies the dis- bursement voucher by signing box 3 of the voucher form. 3. Transmit the 4. Regional Budget voucher with the Examiner controls supporting docu- the allotment and ments to the obligations covered Fiscal Operations by ROA and CDC; Unit. prepares charge slip. 5. Regional Accountant processes the disburse- ment voucher, journali- zes and certifies to the availability of funds. 6. Regional Fiscal Officer 7. Regional Director pre-audits and signs on approves the voucher the lower left side of and transmit the same the "Particulars of with the supporting Payment" portion documents to the of the voucher; sends Administrative the voucher with the Branch. supporting documents to the Regional Director. 8. Regional Disbur- 9. Regional Director signs 10.a) Assistant sing Officer draws Auditor TCAA check and the TCAA check and pre-audits the sends the check transmits the check voucher and with the voucher with the voucher and countersigns and supporting supporting documents TCAA check. documents to the to COA. Regional Director's b) Release the Office. check to the Adminis- trative Branch. 11. Regional Disbursing Officer releases TCAA check to payee. Appendix T FLOWCHART FOR PAYMENT OF MISCELLANEOUS TYPES OF EXPENDITURES IN THE REGIONAL OFFICE II. Payment subject to COA Pre-Audit B. Prior Year's Claim NATIONAL R E G I O N A L O F F I C E OFFICE ADMINISTRATIVE FISCAL REGIONAL COMMISSION BUDGET BRANCH OPERATIONS DIRECTORS ON AUDIT DIVISION UNIT OFFICE 1. Prepare disbur- sement voucher (Gen. Form 5A) covering the amount of the bill. 2. Chief, Adminis- trative Branch certifies the dis- bursement voucher by signing box 3 of the voucher form. 3. Transmit the 4. Regional Accountant 5.a) Verify list voucher with processes of accounts the suppor- the claim and payable. ting documents prepares list to the Fiscal of accounts b) Asst. Auditor Operations payable for signs lists of Unit. verification of accounts COA. payable and returns the same to the Fiscal Opera- tions Unit. 6. Transmit to 7. Prepare re- Budget Division, quest for N.O. verified list CDC of accounts for the signa- payable. * ture of the Deputy Com- missioner concerned. Transmit the signed request for CDC with the verified list of accounts payable to the Ministry of Budget. 8. Transmit copies of approved CDC from the Ministry of the Budget to the Fiscal Operations Unit of the regional office. 9. Regional Accountant journalizes and certifies to the availability of funds for the claim upon receipt of the approved CDC. 10. Regional Fiscal Officer signs on the lower left side of the "Particulars of Payment" portion of the voucher. 11. Send the voucher 12. Regional Director with the suppor- approves the ting documents to voucher and the Regional transmits the Director. same together with the suppor- ting documents to the Adminis- trative Branch. 13. Regional Dis- 14. Regional Director 15.a) Asst. Auditor bursing Officer signs TCAA check audits the draws TCAA and transmits the voucher and check and sends check with the countersigns the check with voucher and TCAA check. the voucher and supporting docu- supporting docu- ments to COA. b) Releases the ments to the check to the Regional Direc- Adminis- tor's Office. trative Branch 16. Regional Dis- bursing Officer releases TCAA check to payee. * If the Ministry of the Budget has a regional office in the region, the request for CDC may be made thru its regional office. The verified list of accounts payable should then be submitted to the Ministry's regional office. Appendix U FLOW CHART FOR PAYMENT COVERING PROCUREMENT OF SUPPLIES AND MATERIALS IN THE REGIONAL OFFICE (EXCEPT RR-4A & 4B FOR PPP SUPPLIES AND MATERIALS) A. Payments not subject to COA pre-audit. ADMINISTRATIVE BRANCH FISCAL OPERATIONS REGIONAL DIRECTOR'S UNIT OFFICE 1. Property Officer/Custodian prepares disbursement voucher (Gen. Form 5A) covering the cost of supplies and materials upon receipt of the documents required under RMO No. 26-81 dated Aug. 27, 1981 and signs box 1 of the voucher form. 2. Chief, Administrative Branch signs box 3 of the voucher form. 3. Transmit the voucher with the support- 4. Regional Budget Examiner ing documents to the Fiscal Operations controls the allotment and Unit. obligations covered by ROA and CDC; prepares charge slip. 5. Regional Accountant process- es the voucher and certifies to the availability of funds for the claim. 6. Regional Fiscal Officer pre- 7. Regional Director approves the audits and signs on the lower voucher and sends the same with left side of the "Particulars the supporting documents to the of Payment" portion of the Administrative Branch. voucher and sends the voucher with the supporting documents to the Regional Director. 8. Regional Disbursing Officer draws 9. Regional Director countersigns and signs TCAA check; forwards TCAA check and returns the the check with the voucher and all same with the voucher and supporting documents to the supporting documents to the Regional Director's Office. Administrative Branch. 10. Regional Disbursing Officer releases TCAA check to the payee. Appendix V B. Payment subject to COA pre-audit ADMINISTRATIVE FISCAL OPERATIONS REGIONAL DIRECTOR'S COA BRANCH UNIT OFFICE 1. Property Officer/Custodian prepares disbursement voucher (Gen. Form A) covering the cost of supplies and materials upon receipt of the documents required under RMO No. 26-81 dated Aug. 27, 1981 and signs box 1 of the voucher form. 2. Chief, Administrative Branch signs box 3 of the voucher form. 3. Transmit the voucher with 4. Regional Budget Examiner the supporting documents to controls the allotment and the Fiscal Operations Unit. obligation covered by ROA and CDC; prepares charge slip. 5. Regional Accountant pro- cesses the voucher and certifies to the availabi- lity of funds for the claim. 6. Regional Fiscal Officer 7. Regional Director preaudits and signs on approves the voucher the lower left side of and sends the same the "Particulars of Pay- with the support- ment" portion of the ing documents to the voucher and forward Administrative the voucher with the Branch. supporting documents to the Regional Director. 8. Regional Disbursing 9. Regional Director 10. Assistant Officer draws TCAA signs TCAA check Auditor check and forwards the and transmits the pre-audits the check with the dis- same with the check; releases bursement voucher and voucher and supporting the check to supporting documents documents to COA. the Adminis- to the Regional Direc- trative Branch. tor's Office. 11. Regional Disbursing Officer draws TCAA check and forwards the check with the dis- bursement voucher and supporting documents to the Regional Director's Office. Appendix W FLOW CHART FOR PAYMENT OF WAGES OF CASUAL EMPLOYEES IN THE REGIONAL OFFICE (PAID BY TCAA CHECK) BRANCH/OFFICE FISCAL OPERATIONS REGIONAL DIRECTOR'S ADMINISTRATIVE EMPLOYING CASUALS UNIT OFFICE BRANCH 1. a) Require submission of 2. Regional Budget Exam- duplicate copies of daily iner controls the allot- time record by all casuals ment and obligations employed in the branch/ covered by ROA and office for the signature of CDC; prepares charge the Chief of Branch/Office slip. concerned. b) Prepare payroll and 3. a) Regional Accountant compute the amount due processes all the every casual in accor- payroll. dance with RMO No. 1-82 dated Jan. 5, 1982. b) Journalize and certi- fies to the availability c) Chief of Branch/ of funds. Office signs the indivi- dual daily time record 4. Regional Fiscal Officer 5. Regional Director approves 6. Regional Disbursing (C.S. Form No. 48) and pre-audits and signs on the payroll and transmits the Officer draws and certifies to the correct- the space provided on same with the supporting signs individual ness of the payroll; trans- the face of the payroll; documents to the Adminis- TCAA check of the mits the payroll with the sends the payroll with trative Branch. casuals; forwards required documents to the supporting docu- the checks to the the Fiscal Operations ments to the Regional Regional Director's Unit. (Refer to Appen- Director. Office. dix B, RMO No. 26-81 dated Aug. 27, 1981 for 7. Regional Director counter- 8. Regional required documentation. signs the TCAA checks and Disbursing returns the same to the Officer releases in- Administrative Branch. dividual TCAA check of the casuals. NOTE: NOTE: The duplicate copy of the The Budget Division send daily time record shall go to in advance quarterly ROA the Administrative Branch. covering wages of casuals. Appendix X FLOW CHART FOR PAYMENT OF WAGES OF CASUAL EMPLOYEES IN THE REGIONAL OFFICE (Paid thru Cash Advance) BRANCH/OFFICE FISCAL REGIONAL ADMINISTRATIVE COMMISSION EMPLOYING OPERATIONS DIRECTOR'S BRANCH ON AUDIT CASUALS UNIT OFFICE 1. a) Require submis- 2. Regional Budget sion of duplicate Examiner con- copies of daily trols the allot- time record by all ment and obli- casuals employed gations covered in the branch/office by ROA and for the signature CDC; prepares of the Chief of charge slip. Branch/Office concerned. 3. Regional Ac- 4. a) Prepare disburse- countant proces- ment voucher for b) Prepare the pay- ses all the payroll cash advance in roll and compute and transmits the name of the the amount due the payroll for Regional Disbursing every casual in voucher pre- Officer. accordance with paration to the RMO No. 1-82 Administrative b) Chief, Adminis- dated Jan. 5, 1982. Branch. trative Branch signs disbursement voucher c) Chief of Branch/ 5. Regional Ac- for cash advance and Office signs the countant jour- returns the same to individual daily nalizes and cer- the Fiscal Operations time record (C.S. tifies to the Unit. Form No. 48) and availability of certifies to the funds. correctness of the payroll; transmits 6. Regional Fiscal 7. Regional Director ap- 8. Regional Disbursing the payroll with Officer pre-audits proves the cash advance Officer draws TCAA the required docu- and signs on the disbursement voucher check as cash advance, ments to the Fis- lower left side of and all the payrolls; in his name and cal Operations the "Particulars of transmits the same to forwards the same Unit. (Refer to Payment" portion the Administrative together with the covering Appendix B, of the voucher and Branch. disbursement voucher RMO No. 26-81 sends the voucher and payrolls to the dated Aug. 27, with the other sup- Regional Director's 1981 for required porting documents Office. documentation) to the Regional Director. 9. Regional Director signs 10. Asst. - the check and transmits Auditor the same with the cash pre-audits dis- advance disbursement bursement voucher and payrolls to voucher w/ the Commission on the approved Audit. payroll, countersigns 11. Regional Disburs- TCAA ing Officer encash- check and es countersigned releases the TCAA check and check to the pays the casuals. Administrative Branch. NOTE: NOTE: The duplicate The Budget Di- copy of the daily time vision send in Quar- record shall go to terly ROA covering Administrative Branch. wages of casuals. Appendix Y FLOW CHART FOR PAYMENT OF TRAVELLING EXPENSES OF FIELDMAN ASSIGNED IN THE REGIONAL OFFICE THRU THE PAYROLL SYSTEM BRANCH/RDO FISCAL OPERATIONS REGIONAL DIRECTOR'S ADMINISTRATIVE WITH TWO OR UNIT OFFICE BRANCH MORE CLAIMANTS 1. a) Prepare general pay- 2. Regional Budget Examiner roll for the signature of controls the allotment and the Branch Chief/Reve- obligations covered by nue District Officer ROA and CDC; prepares supported by the duly charge slip. approved Fieldman's Monthly Report (BIR 3. a) Regional Accountant Form No. 19.51). processes the general payroll. b) Transmit the same to the Fiscal Operations b) Journalizes and certi- Unit. fies to the availability of funds. 4. Regional Fiscal Officer 5. Regional Director approves 6. Regional Disbur- pre-audits and signs on the payroll and transmits sing Officer draws the space provided on the the same with the support- and signs individual face of the payroll and ing documents to the TCAA checks and forwards the same with Administrative Branch. sends the same the supporting docu- with ments to the Regional the payroll and Director. sup- porting documents to the Regional Di- 7. Regional Director counter- rector's Office. signs TCAA check and re- turns the same with the 8. Regional payroll and supporting Disbursing documents to the Officer releases Administrative Branch. TCAA check to the payee. Appendix Z FLOW CHART FOR PAYMENT OF TRAVELLING EXPENSES UNDER COA CIRCULAR 127 OF EMPLOYEES IN THE REGIONAL OFFICE INDIVIDUAL CLAIMANTS FISCAL OPERATIONS REGIONAL ADMINISTRATIVE UNIT DIRECTOR'S OFFICE BRANCH 1. a) Accomplish Appendix A, 2. a) Regional Accountant Itinerary of Travel and processes the disburse- ment voucher and b) Prepare disbursement voucher (Gen. Form 5 A) b) Requests funding from for the signature of the Group the Regional Budget Supervisor/RDO/Branch Examiners. Chief concerned (Box 2) and Branch Chief/RDO (Box 3). 3. Regional Budget Exami- ner controls the allot- c) Transmit the disburse- ment and obligations ment voucher with the covered by ROA and Itinerary of Travel and Tra- CDC; prepares charge vel Order to the Fiscal slip. Operations Unit. 4. Regional Accountant journalizes and certifies to the availability of funds. 5. Regional Fiscal Officer 6. Regional Director ap- 7. Regional Disbursing pre-audits and signs on proves the voucher and Officer draws and the lower left side of transmits the same with signs TCAA check the "Particulars of the supporting docu- and sends the same Payment" portion of ments to the Adminis- with the voucher the voucher and sends trative Branch. and supporting the voucher with the document to the supporting documents 8. Regional Director coun- Regional Director's to the Regional tersigns TCAA check Office. Director. and returns the same with the voucher and 9. Regional Disbursing supporting document Officer releases to the Administrative TCAA check to Branch. payee.