Colligation of Allotment and Certification of Fund Availability

May 4, 1981 REVENUE MEMORANDUM ORDER NO. 11-81 SUBJECT : Colligation of Allotment and Certification of Fund Availability TO : All Internal Revenue Officers and Others Concerned It has been observed that certain documents which will result in eventual expenditure of funds are not coursed to the Budget and Accounting Divisions in the National Office or the Budget and Accounting Unit in case of Regional Offices for funding purposes before they are submitted to approving authorities of the Bureau. There are even cases where obligations have been incurred without first securing the usual certification of fund availability resulting in the non-payment of the claim to the prejudice of the parties concerned. To prevent the recurrence of similar incidents and as a measure of fiscal control, all proposals for hiring of casuals, repairs of buildings, increase in office rentals, travels other than those undertaken regularly, seminars and others which will involve future payment of money shall be routed to the Budget Division or the Regional Budget Unit as the case may be, for determination whether the proposed action has been budgeted for and if allocated funds are available. Likewise, proposed procurement actions, contracts and/or letter orders for furnishing of supplies and materials and equipment and for non-personal services shall be forwarded to the Budget and Accounting Divisions in the National Office or the Budget and Accounting Unit in the Regional Offices as the case may be, for obligation of allotments and certification of availability of funds respectively, before the same are approved by the Commissioner/Deputy Commissioner or the Regional Director, as required in LOI No. 968 dated October 17, 1979 and embodied in COA Circular No. 79-122 dated October 18, 1979. Strict compliance herewith is enjoined. (SGD.) RUBEN B. ANCHETA Acting Commissioner TAN A5239-J1139-A-O