Prescribing Guidelines and Procedures in the Processing and Payment of Certain Money Claims

March 15, 2010 REVENUE MEMORANDUM ORDER NO. 029-10 SUBJECT : Prescribing Guidelines and Procedures in the Processing and Payment of Certain Money Claims TO : All BIR Officials, Employees and Others Concerned I. Background The approval of the customized BIR Procurement Manual on May 31, 2007 and its consequent implementation brought about changes in the procurement of goods, consulting services and infrastructure projects with contracts, among others. In order to conform to these changes, procedures and documentary requirements in the settlement/payment of money claims emanating from such transactions were drawn up. At this point, however, it is apparent that enhancement to said procedures should be effected and made standard for all BIR offices as well as attach appropriate responsibility to concerned offices. II. Objectives This Order is issued: 1. To prescribe policies, guidelines and procedures in the processing and prompt payment of money claims on procurement of goods, consulting services and infrastructure projects with contracts; 2. To determine documentary requirements and set standards in the processing of said money claims by various Divisions/Offices; and 3. To define and delineate the duties and responsibilities of different Divisions/Offices involved. III. Policies 1. All money claims shall be processed in accordance with existing budgeting, accounting and auditing rules and regulations. 2. No money claim shall be approved for payment unless duly supported by complete documentary requirements as specified in the Checklist of Requirements, Annexes A to M. IECAaD 3. The responsible officer of the office involved must ensure the correctness and completeness of documents supporting the money claim. 4. Purchases made by the Agency must be inspected and verified by the Inspection and Acceptance Committee (IAC) to verify whether the deliveries conform with the specifications/terms and conditions in the purchase order (PO)/Job order (JO)/contract. Only the IAC is authorized to conduct inspection and issuance of the corresponding Inspection and Acceptance Report (IAR). 5. Claims with findings, deficiency or lacking requirements must be returned by the office which discovered the findings, deficiency or lacking requirements within one (1) working day. 6. No money claim shall be paid until the evidence of satisfactory inspection by the IAC, when inspection is required under existing rules and regulations, has been attached to the money claim. 7. All money claims subject to pre-audit by the Commission on Audit (COA) shall be paid only after a favorable audit action of COA Auditor has been made. IV. Procedures A. General Services Division (GSD)/Administrative Division (AdmD) 1. Receive from Supplier/Contractor items procured together with the Delivery Receipts (DR)/Sales Invoice (SI)/Service Invoice (ServI)/Charge Invoice (CI). 2. Prepare Request for Inspection, together with photocopy/ies of DR/SI/ServI/CI, and forward to the Chairman, IAC (Annex N) and COA (Annex O), within twenty-four (24) hours from receipt of deliveries. 3. Forward original DR/SI/ServI/CI to Procurement Division (PD) within twenty-four (24) hours from conduct of actual inspection. 4. Submit certified photocopies of DR/SI/ServI/CI to Accounting Division (AD)/Finance Division (FD), (Annex P), to record inventories procured, within twenty-four (24) hours from receipt of deliveries. SCIcTD B. Inspection and Acceptance Committee (IAC)/Regional Inspection and Acceptance Committee (RIAC) 1. Conduct actual inspection of deliveries for verification whether the deliveries conform with the specifications/terms and conditions in the PO/JO/contract within three (3) working days from receipt of request for inspection. 2. Prepare and submit duly signed IAR (Annex R), together with Inspector's Report, to the PD/AdmD within two (2) working days from conduct of inspection/reinspection. In case of deficiency/non-conformity with the specifications/terms and conditions, return report to PD/AdmD within one (1) day from discovery of discrepancy. C. Project Proponent (PP) 1. Receive from Supplier/Contractor Billing Statement (BS)/SI/Statement of Account (SA). 2. Prepare and submit to the PD/AdmD documents specified in the applicable Checklist of Requirements (Annexes A to M), within two (2) working days from receipt of BS/SI/SA or from return of claims due to lacking documents/requirements by PD/AdmD. 3. Prepare and submit Request for Inspection (Annexes N and O) of contract deliverables for goods/services directly delivered to the project proponent, such as applications/licenses, reports, documentations, manuals and the like, addressed to the Chairman, IAC/RIAC and COA, within twenty four (24) hours from receipt of contract deliverables. 4. Forward original DR/SI/ServI/CI to AdmD/PD, copy furnished GSD, with photocopies of said documents, within twenty four (24) hours from conduct of actual inspection. D. Procurement Division (PD)/Administrative Division (AdmD) 1. Receive from Project Proponent BS/SI/SA, Checklist of Requirements and supporting documents. 2. Receive from the GSD/Project Proponent Original DR/SI/ServI/CI supporting the deliveries. 3. Verify completeness of supporting documents, within three (3) working days from receipt thereof. If incomplete, return to Project Proponent for compliance. 4. Evaluate documents as to correctness and accuracy and prepare Disbursement Voucher (DV), (Annex R), if in compliance with the terms and conditions of the JO/PO/contract within four (4) working days from receipt of all the documents specified in paragraph D.1. caIACE 5. Transmit DV together with all the supporting documents to Accounting Division (AD)/Finance Division (FD), within one (1) day after preparation of DV. 6. Return to Project Proponents DVs with findings as determined by the PD/AD/FD within one (1) day from discovery or receipt from PD/AD/FD. E. Accounting Division (AD)/Finance Division (FD) 1. Receive DV and supporting documents from PD/AdmD. 2. Assign DV number and record in the logbook. 3. Verify completeness, accuracy, propriety, validity and legality of all money claims, within a maximum period of five (5) working days from receipt thereof. However, money claims for the following services shall be processed within seven (7) working days from receipt of the DV: a. Security, Janitorial and other contracts requiring manpower deployment in the BIR; b. Telecommunications; and c. Printing of Tax Forms directly delivered to the Regional/District Offices; d. Comprehensive lease of IT Equipment and other IT services. Return to PD/AdmD DVs with findings as determined by the FS/ARD within one (1) day after processing or receipt from FS/ARD. 4. Index money claim within one (1) hour after processing. 5. Certify availability of cash and completeness of supporting documents (Box A of the DV), within two (2) working days after evaluation of money claims. 6. Forward certified DV and supporting documents to Financial Service (FS)/ARD. F. Financial Service (FS)/Office of the Assistant Regional Director (ARD) 1. Receive DVs and supporting documents from AD/FD. 2. Review DVs as to the completeness of supporting documents and accuracy of money claims, within a maximum period of two (2) working days from receipt thereof. However, money claims for the following services shall be processed within three (3) working days from receipt of the DV: DcCEHI Security, Janitorial and other contracts requiring manpower deployment in the BIR; Telecommunications; and Printing of Tax Forms directly delivered to the Regional/District Offices; Comprehensive lease of IT Equipment and other IT services. If with findings/lacking documents by FS/ARD/COA, return to AD/FD within one (1) day. 3. Approve payment of money claims (Box B of DV), within two (2) working days after review. 4. Forward approved DVs and supporting documents to: a. GSD/AdmD money claims not subject to pre-audit by COA b. COA Resident Auditor money claims subject to pre-audit per COA Circular Nos. 2009-02 and 2009-05 5. Receive DVs subjected to pre-audit from COA Resident Auditor. If with favorable action from COA, forward to GSD/AdmD within one (1) working day from approval of DV for check preparation; otherwise, return to AD/FD. G. General Services Division (GSD)/Administrative Division (AdmD) 1. Receive approved DVs and supporting documents from FS/ARD. 2. Prepare, sign and countersign check within one (1) working day from receipt of DVs. 3. Forward signed check and supporting documents to Administrative Service (AS)/ARD for countersigning. 4. Receive check countersigned by AS/ARD and release check to claimant or his duly authorized representative subject to the submission of the following documents: a. Official Receipt (OR) acknowledging payment of the claim; b. Special Power of Attorney (SPA) executed by the payee authorizing the representative to claim the check; c. Board Resolution authorizing the representative to receive the check, if applicable; and CSEHIa d. Proper identification card of the claimant or the duly authorized representative. 5. Prepare, sign and submit Advice of Checks Issued and Cancelled (ACIC) to Land Bank of the Philippines (LBP) and Bureau of Treasury (BTr), within the day of preparation of check. H. Administrative Service (AS)/Office of the Assistant Regional Director (ARD) 1. Receive signed check and supporting documents from GSD/AdmD. 2. Countersign check within one (1) working day from receipt thereof. 3. Release countersigned check to GSD/AdmD. VI. * Repealing Clause All revenue memorandum orders and circulars inconsistent herewith are hereby amended/modified accordingly. VII. Effectivity This RMO shall take effect immediately. (SGD.) JOEL L. TAN-TORRES Commissioner of Internal Revenue ANNEX A Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Maintenance of Equipment Page No. Particulars Project Proponent _______________ Original Sales Invoices or Billing Statement _______________ Summary of Quarterly Remedial Maintenance _______________ Summary of Quarterly Preventive Maintenance Report _______________ Monthly or Quarterly Service Report (if applicable) _______________ Daily Time Record/Bundy Card (if applicable) _______________ Summary of attendance (if applicable) _______________ Computation of Comprehensive Maintenance Service Charges _______________ Certification of Service Units (If Applicable) _______________ Summary of Monthly or Quarterly Maintenance (if applicable) _______________ Monthly or Quarterly Maintenance Service Reports (if applicable) _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Certificate of Service Performance _______________ Certified true copy of Transmittal Letter (per report/ documentations/ Plan If Applicable) _______________ Certified true copy of Sign-off documents (per report) _______________ Certified true copy of Covering Page of Document (per report/documentations/Plan) _______________ Certificate of Custody (per report/documentations/Plan) _______________ Request for Inspection (per report/documentations/Plan) _______________ Certificate of Conduct of Training and Provision of Individual Manual (If Applicable) _______________ Certified true copy of RSO _______________ Certified True Copy of Individual Training Certificates/ Certificate of Attendance _______________ Terminal Report _______________ Other necessary documents based on terms and conditions stated in the contract Procurement Division _______________ Approved and Notarized Contract with Annexes (first billing) _______________ Notice to Proceed (First Billing) _______________ Inspection and Acceptance Report issued by IAC _______________ Inspector's Report _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) COA Requirements for Pre-audit/Post Audit _______________ Agency Evaluation of Utilization/Deployment or Equipment _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost _______________ Work Schedule and detailed estimates (If Applicable) ANNEX B Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Lease of Servers, Storage and other bulky IT equipment Page No. Particulars Project Proponent _______________ Original Sales Invoices or Billing Statement _______________ Delivery Receipts (first billing) _______________ Request for Inspection _______________ Technical Inspections and Acceptance Report (first billing) _______________ Certificate of Acceptance/Operationability (first billing) _______________ Certificate of Data Migration (if applicable) _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Certificate of Service Performance _______________ Certified true copy of Transmittal Letter (per report/ documentations/Plan If Applicable) _______________ Certified true copy of Sign-off documents (per report) _______________ Certified true copy of Covering Page of Document (per report/ documentations/Plan) _______________ Certificate of Custody (per report/documentations/Plan) _______________ Request for Inspection (per report/documentations/Plan) _______________ Certificate of Conduct of Training and Provision of Individual Manual (if Applicable) _______________ Certified true copy of RSO _______________ Certified True Copy of Individual Training Certificates/ Certificate of Attendance _______________ Terminal Reports _______________ Other necessary documents based an terms and conditions stated in the contract Procurement Division _______________ Approved and Notarized Contract with Annexes (first billing) _______________ Notice to Proceed (First Billing) _______________ Inspection and Acceptance Report issued by IAC _______________ Inspector's Report (first billing) _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) COA Requirements for Pre-audit/Post Audit _______________ Agency Evaluation of Utilization/Deployment or Equipment _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost _______________ Work Schedule and detailed estimates (If Applicable) ANNEX C Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Facilities Management Services Page No. Particulars Project Proponent _______________ Original Sales Invoices or Billing Statement _______________ Daily Time Record/Bundy Card _______________ Summary of attendance _______________ Monthly Accomplishment Report of each FMS personnel _______________ Certification of Service Performance _______________ Cost of Services Summary _______________ Quarterly Performance Evaluation of the FMS personnel _______________ Letter of personnel movement/replacement from contractor duly approved by BIR (if applicable) _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Terminal Reports _______________ Other necessary documents based on terms and conditions stated in the contract Procurement Division _______________ Approved and Notarized Contract with Annexes (first billing) _______________ Notice to Proceed (First Billing) _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) COA Requirements for Pre-audit/Post Audit _______________ Agency Evaluation of Utilization/Deployment _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost ANNEX D Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Internet Services Page No. Particulars Project Proponent _______________ Original Sales Invoices or Billing Statement _______________ Request for Inspection (first billing if applicable) _______________ Technical Inspection and Acceptance Report (first billing if applicable) _______________ Certificate of Acceptance/Operationability (first billing if applicable) _______________ Certificate of Service Performance _______________ Bandwidth Utilization _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Certified true copy of Transmittal Letter (per report/ documentations/Plan If Applicable) _______________ Certified true copy of Sign-off documents (per report) _______________ Certified true copy of Covering Page of Document (per * _______________ Certificate of Custody (per report/documentations/Plan) _______________ Request for Inspection (per report/documentations/Plan) _______________ Certificate of Conduct of Training and Provision of Individual Manual (If Applicable) _______________ Certified true copy of RSO _______________ Certified True Copy of Individual Training Certificate/ Certificate of Attendance _______________ Terminal Report _______________ Other necessary documents based on terms and conditions stated in the contract Procurement Division _______________ Approved and Notarized Contract with Annexes (first billing) _______________ Notice to Proceed (First Billing) _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) _______________ Inspector's Report (first billing if applicable) _______________ Inspection and Acceptance Report (first billing if applicable) COA Requirements for Pre-audit/Post Audit _______________ Agency Evaluation of Utilization/Deployment _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost ANNEX E Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Data Center Hosting Services Page No. Particulars Project Proponent _______________ Original Sales Invoices or Billing Statement _______________ Delivery Receipts (first billing) _______________ Request for Inspection _______________ Technical Inspection and Acceptance Report/RFU (first billing If Applicable) _______________ Certificate of Acceptance (first billing) of the Physical Set-up of Primary and DR Data Center Facility _______________ Certificate of Operationability of the Primary Data Center Facility which includes Migration completion, Application Access, Network Connectivity and System Performance Monitoring tools _______________ Certificate of Operationability of Network Links to other offices _______________ Certificate of Operationability of Disaster Recovery (DR) facility _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Certificate of Service Performance _______________ Request for Inspection/Custody of Daily, Weekly, Monthly Back-up Tapes _______________ Certificate of Acceptance of Daily, Weekly, Monthly Back-up Tapes _______________ Certificate of Recommendation to Cut-Over to Production (If Applicable) _______________ Request for Inspection/Custody (Inception Report, Data Center Operations Manual, Assessment and Planning Report, Migration Plan, Disaster Recovery Plan and Capacity Plan) _______________ Certified true copy of Transmittal Letter (Inception Report, Data Center Operations Manual, Assessment and Planning Report, Migration Plan, Disaster Recovery Plan and Capacity Plan) _______________ Certified true copy of Sign-off documents (per report) _______________ Certified true copy of Covering Page of Document (per report/documentations/Plan) _______________ Certificate of Conduct of Training and Provision of Individual Manual (If Applicable) _______________ Certified true copy of RSO _______________ Certified True Copy of Individual Training Certificate/Certificate of Attendance _______________ Terminal Report _______________ Other necessary documents based on terms and conditions stated in the contract Procurement Division _______________ Approved Purchase Order with Annexes (first billing) _______________ Notice to Proceed (First Billing) _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) _______________ Inspector's Report (first billing) _______________ Inspections and Acceptance Report (first billing) COA Requirements for Pre-audit/Post Audit _______________ Agency Evaluation of Utilization/Deployment _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost ANNEX F Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Application Maintenance Page No. Particulars Project Proponent _______________ Original Sales Invoices or Billing Statement _______________ Request for Inspection (first billing) _______________ Certificate of Acceptance/operationability (first billing) _______________ Certificate of Service Performance _______________ Management/Issues/Help Desk Logs _______________ Certified true copy of Transmittal Letter (per report/ documentations/Plan) _______________ Certified true copy of Sign-off documents (per report) _______________ Certified true copy of Covering Page of Document (per report/ documentations/Plan) _______________ Certificate of Custody (per report/documentations/Plan) _______________ Request for Inspection (per report/documentations/Plan) _______________ Certificate of Conduct of Training and Provision of Individual Manual (If Applicable) _______________ Certified true copy of RSO _______________ Certified True Copy of Individual Training Certificate/ Certificate of Attendance _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Certified True Copy of Individual Training Certificate/ Certificate of Attendance _______________ Terminal Report _______________ Other necessary documents based on terms and conditions stated in the contract Procurement Division _______________ Approved and Notarized Contract with Annexes (first billing) _______________ Notice to Proceed (First Billing) _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) _______________ Inspector's Report (first billing) _______________ Inspections and Acceptance Report (first billing) COA Requirements for Pre-audit/Post Audit _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost _______________ Work Schedule and detailed estimates (If Applicable) ANNEX G Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Application Development/Customization Page No. Particulars Project Proponent _______________ Original Sales Invoices or Billing Statement _______________ Delivery Receipts of software (first billing for customization of the shelf) _______________ Request for Inspection (first billing) _______________ Certificate of Acceptance/operationability (first billing) _______________ Ready for Use/User's Acceptance Report (first billing if applicable) _______________ Certificate of Data Migration (if applicable) _______________ Certificate of Cut-over to Production (if applicable) _______________ Certified true copy of Transmittal Letter (per report/ documentations/Plan) _______________ Certified true copy of Sign-off documents (per report) _______________ Certified true copy of Covering Page of Document (per report/documentations/Plan) _______________ Certificate of Custody (per report/documentations/Plan) _______________ Request for Inspection (per report/documentations/Plan) _______________ Certificate of Conduct of Training (If Applicable) _______________ Certified true copy of RSO _______________ Certified True Copy of Individual Training Certificate/ Certificate of Attendance _______________ Certificate of Conduct of Beta Test (if applicable) _______________ Notice of Meeting for Beta Test _______________ Certified True Copy of Beta Test Materials _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Other necessary documents based on terms and conditions stated in the contract Procurement Division _______________ Approved and Notarized Contract with Annexes (first billing) _______________ Notice to Proceed (First Billing) _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) _______________ Inspector's Report (first billing) _______________ Inspections and Acceptance Report (first billing) COA Requirements for Pre-audit/Post Audit _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost _______________ Work Schedule and detailed estimates (If Applicable) ANNEX H Off the Shelf Software/Licenses Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Page No. Particulars Project Proponent _______________ Original Sales Invoices or Billing Statement _______________ Delivery Receipts of software (first billing for customization of the shelf) _______________ Request for Inspection (first billing) _______________ Certificate of Acceptance/Operationability (first billing) _______________ Ready for Use/User's Acceptance Report (first billing if applicable) _______________ Certificate of Data Migration (if applicable) _______________ Certificate of Cut-over to Production (if applicable) _______________ Certified true copy of Transmittal Letter (per report/ documentations/Plan) _______________ Certified true copy of Sign-off documents (per report) _______________ Certified true copy of Covering Page of Document (per report/documentations/Plan) _______________ Certificate of Custody (per report/documentations/Plan) _______________ Request for Inspection (per report/documentations/Plan) _______________ Certificate of Conduct of Training (If Applicable) _______________ Certified true copy of RSO _______________ Certified True Copy of Individual Training Certificate/ Certificate of Attendance _______________ Certificate of Conduct of Beta Test (if applicable) _______________ Notice of Meeting for Beta Test _______________ Certified True Copy of Attendance of Beta Test _______________ Other necessary documents based on terms and conditions stated in the contract _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) Procurement Division _______________ Approved and Notarized Contract with Annexes _______________ Notice to Proceed _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) _______________ Inspector's Report (first billing) _______________ Inspections and Acceptance Report (first billing) COA Requirements for Pre-audit/Post Audit _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost _______________ Work Schedule and detailed estimates (If Applicable) ANNEX I Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Lease of PCs, Printers, AVR Page No. Particulars Project Proponent _______________ Original Sales Invoices or Billing Statement _______________ Delivery Receipts (first billing) _______________ Request for Inspection (first billing) _______________ Technical Inspections and Acceptance Report (first billing) _______________ Certificate of Acceptance/Operationability (first billing) _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Certificate of Service Performance _______________ Service Report (If Applicable) _______________ Summary of Billing _______________ DTR of in-house Support Technician (If Applicable) _______________ Summary of attendance _______________ Certificate that Contractor maintain stand-by service units _______________ Terminal Report _______________ Other necessary documents based on terms and conditions stated in the contract Procurement Division _______________ Approved and Notarized Contract with Annexes (first billing) _______________ Notice to Proceed (First Billing) _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) _______________ Inspector's Report (first billing) _______________ Inspections and Acceptance Report (first billing) COA Requirements for Pre-audit/Post Audit _______________ Agency Evaluation of Utilization/Deployment or Equipment _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost _______________ Work Schedule and detailed estimates (If Applicable) ANNEX J Procurement of Equipment/Software Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Page No. Particulars Project Proponent _______________ Original Sales Invoices or Billing Statement _______________ Delivery Receipts _______________ Request for Inspection _______________ Technical Inspections and Acceptance Report/RFU (If Applicable) _______________ Certificate of Acceptance/Operationability _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Certified true copy of Transmittal Letter (per report/ documentations/Plan If Applicable) _______________ Certified true copy of Sign-off documents (per report) _______________ Certified true copy of Covering Page of Document (per report/ documentations/Plan) _______________ Certificate of Custody (per report/documentations/Plan) _______________ Request for Inspection (per report/documentations/Plan) _______________ Certificate of Conduct of Training (If Applicable) _______________ Certified true copy of RSO _______________ Certified true copy of Attendance _______________ Certified True Copy of Certificate of Attendance _______________ Other necessary documents based on terms and conditions stated in the contract Procurement Division _______________ Approved Purchase Order with Annexes _______________ Notice to Proceed _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) _______________ Inspector's Report _______________ Inspections and Acceptance Report COA Requirements for Pre-audit/Post Audit _______________ Agency Evaluation of Utilization/Deployment or Equipment _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost _______________ Work Schedule and detailed estimates (If Applicable) ANNEX K Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Janitorial and Security Services Page No. Particulars Project Proponent _______________ Original Invoice or Billing Statement _______________ Daily Time Record/Bundy Card _______________ Summary of attendance _______________ Affidavit of Payment of Salaries and Remittance of Mandatory Deductions _______________ Certification of Services Rendered _______________ Daily Activities Performed (if applicable) _______________ Delivery Receipts (if applicable) _______________ Request for Inspection _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Scaled floor plans of the building and other areas covered by the service contract (if applicable) _______________ Population of the Agency where the services rendered (if applicable) _______________ Other necessary documents based on terms and conditions stated in the contract Procurement Division _______________ Approved and Notarized Contract with Annexes (first billing) _______________ Notice to Proceed (First Billing) _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) _______________ Inspector's Report (if applicable) _______________ Inspections and Acceptance Report (if applicable) COA Requirements for Pre-audit/Post Audit _______________ Agency Evaluation of Utilization/Deployment _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost ANNEX L Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Comprehensive Maintenance of Airconditioning System, EGS and UPS Page No. Particulars Project Proponent _______________ Original Invoice or Billing Statement _______________ Daily Time Records of Detailed Personnel _______________ Daily Activities Performed (if applicable) _______________ Monthly Progress Report (if applicable) _______________ Summary of Daily Activities _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Other necessary documents based on terms and conditions stated in the contract Procurement Division _______________ Approved and Notarized Contract with Annexes (first billing) _______________ Notice to Proceed (First Billing) _______________ Inspection and Acceptance Report issued by IAC _______________ Inspector's Report _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) COA Requirements for Pre-audit/Post Audit _______________ Agency Evaluation of Utilization/Deployment _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost ANNEX M Rental of Photocopier Machines Claimant ______________________ Contract No. and Title ______________________ Period Covered of Claim ______________________ Page No. Particulars Project Proponent _______________ Original Invoice or Billing Statement _______________ Delivery Receipts _______________ Request for Inspection _______________ Meter Reading Report _______________ Certificate of Service Performance _______________ Service Level Agreement Monitoring/Penalty Computation (if applicable) _______________ Other necessary documents based on terms and conditions stated in the contract Procurement Division _______________ Approved Purchase Order with Annexes _______________ Notice to Proceed _______________ Obligation Request (ObR) _______________ Certificate as to Availability of Funds (CAF) _______________ Inspector's Report _______________ Inspections and Acceptance Report COA Requirements for Pre-audit/Post Audit _______________ Agency Evaluation of Utilization/Deployment or Equipment _______________ Detailed Breakdown of ABC _______________ Detailed Breakdown of Contract Cost _______________ Work Schedule and detailed estimates (If Applicable) ANNEX N REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City REQUEST FOR INSPECTION ____________________ Date The Chairman Inspection and Acceptance Committee Bureau of Internal Revenue Quezon City Sir/Madam: I hereby request for the [ ] inspection of delivery/ies [ ] installation of ____________________________________________________________________ per Delivery Receipt (DR)/Sales Invoice (SI)/Service Invoice (ServI)/Charge Invoice (CI) No. ______________________________________________________ dated ____________________________ in favor of ________________________ ____________________________________________________________________ at the _______________________________________________________________. Very truly yours, ___________________________ (Name and Position) ANNEX O REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE ____________________ Date MEMORANDUM FOR: The Resident Auditor Bureau of Internal Revenue In compliance with the provisions of Section 6.06 of COA Circular No. 95-006 dated May 18, 1995, we are requesting the inspection of item/s delivered to our office. Also forwarded herewith are certified true/correct copies of delivery receipts of the deliveries made with corresponding P.O. and APRs. ACcTDS Item Inv. No./ P.O. No. Delivery Quantity Dealer Location DR No. Date of Item ________ __________ _______ _________ ________ ____________ ________ ________ __________ _______ _________ ________ ____________ ________ ________ __________ _______ _________ ________ ____________ ________ ________ __________ _______ _________ ________ ____________ ________ ________ __________ _______ _________ ________ ____________ ________ ________ __________ _______ _________ ________ ____________ ________ ________ __________ _______ _________ ________ ____________ ________ Please acknowledge receipt hereof. Very truly yours, ___________________________ (Name and Position) ANNEX P REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE ____________________ Date The Chief Accounting Division BIR, NOB, Agham Road Diliman, Quezon City Madam: Submitted herewith are certified photocopies of the following delivery receipts covering the delivery made on ____________________________________. P.O. No. Item DR No. Delivery Date Quantity _______________ _____________ ___________ _____________ _____________ _______________ _____________ ___________ _____________ _____________ _______________ _____________ ___________ _____________ _____________ _______________ _____________ ___________ _____________ _____________ _______________ _____________ ___________ _____________ _____________ Please acknowledge receipt hereof. Very truly yours, ___________________________ (Name and Position) ANNEX Q Inspection and Acceptance Report ANNEX R Disbursement Voucher