Adoption of the Disbursement Voucher (Gen. Form No. 5A) Prescribed in Commission on Audit Circular No. 81-155 Dated February 23, 1981 and Updating of the Documentation Requirements of the Voucher Prescribed in RMO 31-80

August 27, 1981 REVENUE MEMORANDUM ORDER NO. 26-81 SUBJECT : Adoption of the Disbursement Voucher (Gen. Form No. 5A) Prescribed in Commission on Audit Circular No. 81-155 Dated February 23, 1981 and Updating of the Documentation Requirements of the Voucher Prescribed in RMO 31-80 TO : All Revenue Service Chiefs, Regional Directors, Division Chiefs and All Others Concerned I. PURPOSE This order is issued for the following purposes: A. To prescribe the manner of accomplishing the revised Disbursement Voucher Form (Gen. Form No. 5A) required under COA General Circular No. 81-155 dated February 23, 1981; and B. To standardize documentation of claims so that processing of vouchers may be expected. II. GUIDELINES AND PROCEDURES A. All Disbursement Vouchers (Gen. Form No. 5A) except those involving transportation and traveling expenses shall be prepared by the following divisions in the National Office: 1. Personnel Division - for vouchers involving payments of personal service expenses of BIR employees in the Central Office; 2. Property Division - for vouchers involving payments of supplies, materials or equipment procurements except those paid in the Regional Offices. 3. General Services Division - for all other miscellaneous disbursement vouchers not falling under 1 & 2 above. In the Revenue Regional Offices, all disbursement vouchers to be paid out of the regional funds shall be prepared by the Administrative Branches of every region. In the case of transportation and travel expenses, the Disbursement Vouchers shall be prepared by the individual claimants themselves except those covered under RMO 19-81 dated June 24, 1981. B. The Voucher shall be prepared in five (5) copies, the distribution of which is as follows: Original - Auditor Duplicate - Accounting Division Triplicate - Budget Division Quadruplicate - Cashier's Copy Quintuplicate - File Copy Legal size onion skin paper may be used for the triplicate and quadruplicate copies to insure legibility of all copies. C. It is imperative that the form be accurately and completely filled-up. D. The Voucher including its supporting documents shall be numbered in accordance with COA Circular No. 78-9 dated April 5, 1978. E. The employee who prepared the voucher and the official who requested/directed its preparation shall affix their signature in the appropriate boxes in the upper right hand side of the form. F. The particulars shall indicate the details of the transaction for which payments is being made and the amount to be paid shall be written in words and figures. casia G. The signatures to the voucher have definite boxes wherein they shall affix their signature as follows: Box No. 1 - The Property Officer/Custodian shall sign in this box if the payments cover purchases of supplies and property. Box No. 2 - The Group Supervisor/Section Chief/Branch Chiefs/RDO/Division Chief who directly supervises the employee undertaking the travel or the grantee of the cash advance shall affix his signature in this box. Box No. 3 - The Revenue Service Chief/Division Chief/Section Chief/Branch Chief or RDO concerned shall attest to the necessity or legality of the proposed payment and shall affix his signature in this box. Box No. 4 - The employees assigned to journalize, index, control, fund and ascertain that the cash disbursement is within the ceiling, shall affix their initials in the appropriate spaces in the form. Box No. 5 - The Asst. Revenue Service Chief Personnel & Administrative) in the National Office or the Regional Director in the Revenue Regional Offices shall affix his signature in this box to indicate his approval of the transaction. Box No. 6 - This portion of the Voucher shall be filled-up after pre-audit or post-audit by the COA Auditors. In case the transaction is not subject to pre-audit by the COA, the Internal Control Units in the BIR shall undertake the pre-audit functions and the Chief Accountant or his authorized representative shall affix his signature in the lower left hand corner of the "Particulars for Payment" part of the Voucher Form. H. To facilitate processing of the disbursement vouchers and insure the prompt payment of the obligations, the following documentary requirements to every type of expense, are listed hereunder to serve as a ready reference for all concerned in processing the voucher. All the documents indicated in the appendices must be complete before the claim is presented to the proper office. 1. Obligations Arising from Personal Services Rendered a) First salary of new employees and transforces from other government agencies Appendix A b) Subsequent Payments of salaries prior to the Employee's inclusion in the regular payroll Appendix A c) Promotions and salary differentials Appendix A d) Commutation of Leave Appendix A e) Wages of casual employee Appendix B f) Terminal Leave cd Appendix B g) Retirement Pay Appendix B 2. Traveling Expenses a) Advances for travelling expense Appendix C b) For Liquidation Purposes Appendix C c) For Reimbursement Purposes Appendix C d) Regular Monthly TEV Appendix C 3. Obligation Arising from Procurement of Equipment, Supplies and Materials a) Public Bidding Appendix D b) Negotiated Purchase Appendix D c) Emergency Purchase Appendix E d) Exclusive Distributors Appendix E e) NACIDA/NNC Appendix E III. REPEALING CLAUSE This Order revises RMO 31-80 dated October 2, 1980 and all other existing orders or portions thereof which are inconsistent herewith are hereby repealed or modified accordingly. aisa dc IV. EFFECTIVITY This order takes effect September 1, 1981. RUBEN B. ANCHETA Acting Commissioner APPENDIX A FIRST SALARY A. New Employees 1. Certified xerox copy of approved appointment 2. Copy of Oath of Office 3. Certification from immediate supervisor of the date claimant reported for duty 4. Daily approved Daily Time Record for the period of claim 5. Statement of Assets and Liabilities B. Transferees from Other Government Agencies In addition to the above requirements 1. Clearance from previous Office 2. Certificate of last Salary Received from former Office verified by the Auditor thereat SUBSEQUENT PAYMENTS OF SALARIES PRIOR TO THE EMPLOYEE'S INCLUSION IN THE REGULAR PAYROLL 1. Certification of the Chief Accountant/Regional Accountant or their authorized representative that the employee was not included in the regular payroll for the month covered by the claim. cd i PROMOTIONS AND SALARY DIFFERENTIALS 1. Duly approved Appointment or Notice of Salary Adjustment 2. Certificate of Service or Daily Time Record 3. Certificate/Notice of Assumption of New Position COMMUTATION OF LEAVE 1. Original copy of approved Application for Leave and Certification of Available Leave Credits with the following attachments when applicable: a) Original copy of Medical Certificate - if maternity leave; if sick leave of more than 5 days b) Copy of Marriage Contract (for maternity leave) which shall be attached to the first claim only 2. National Clearance, if in excess of thirty days APPENDIX B WAGES OF CASUAL EMPLOYEES 1. Certified copy of specific authority for hiring of casual employees (for first payment wages) 2. Duly approved daily time record 3. Duly approved Application for Leave of Absence, if the claimant is absent during the period of claim and if the money value of said leave is included in the claim TERMINAL LEAVE 1. Duly approved application for leave of absence with statement of Leave Credits Earned cd i 2. Complete Service Record 3. Clearance from the Internal Security Division 4. National and Regional Clearance as of the date retirement or separation from the service with statement of last salary received. Supplemental National Clearance if date of retirement is later than the date of issuance of National Clearance. 5. Fiscal's Clearance (Place of Assignment) 6. Fiscal's Clearance (Place of Residence) 7. Affidavit of Applicant that he has no pending criminal case (RA 3019) 8. Statement of Assets and Liabilities or certification that the same is on file in the records of the Personnel Division 9. Copy of latest appointment 10. Copy of Appointment showing highest salary received if salary under last appointment is not the highest 11. In case the employee is deceased: a) Designation of legal heirs from the Ministry of Labor b) Death Certificate c) Marriage Contract d) Birth Certificate of Legal Heirs (for children) e) Certificate of Dependency RETIREMENT PAY (GSIS) In addition to listing on Terminal Leave except item no. 11. 1. GSIS Retirement Gratuity Adjudication 2. GSIS Certificate of Clearance APPENDIX C TRAVELING EXPENSE Advances for Traveling Expense 1. Travel Order cdt 2. Approved Itinerary of Travel 3. Approval of the Office of the President (for travel abroad) For Liquidation Purposes SHOULD BE SUBMITTED WITHIN 30M DAYS AFTER THE COMPLETION OF THE TRAVEL 1. Certification of Travel Completed 2. Certificate of Appearance or equivalent 3. Used transportation ticket stub 4. Official receipt (Gen. Form No. 13A) evidencing refund if cash advance is more than the actual expense 5. Travel Order For Reimbursement Purposes 1. Itinerary of Travel showing specific date, time and places visited 2. Certification of Travel Completed 3. Certificate of Appearance 4. Used ticket stubs 5. Receipts, in case entitled to travel representation allowance (travel abroad) 6. Travel Order Regular Monthly TEV SHOULD BE SUBMITTED NOT LATER THAN 60 DAYS AFTER THE END OF THE MONTH TO INSURE AVAILABILITY OF FUNDS A. Per RMO No. 25-81 dated August 20, 1981 1. Authority to Leave the Office (BIR Form No. 1.50A) 2. Transportation receipts if amount involved is more than P20.00 per trip aisa dc B. Those who are not included in the payroll system of claiming traveling expense Fieldman's Monthly Report (BIR Form No. 19.51) APPENDIX D OBLIGATIONS ARISING FROM PROCUREMENT OF EQUIPMENT, SUPPLIES & MATERIALS (For BIR-NOB - when not obtainable from Procurement Service Office) PROCUREMENT THRU PUBLIC BIDDING 1. Authority to conduct bidding. 2. Original copy of Requisition and Issue Voucher or its equivalent, duly approved by the head of the requisitioning office. 3. Original copy of Letter award and acceptance/Purchase Order/Letter Order/Contract/Job Order from the Bidding Committee, duly approved by proper authorities concerned and accepted by Supplier, date of its acceptance (in case of printed form, evidence showing the date of approval of final proof) must be clearly indicated and witnessed by the Chief Accountant. 4. Original copy of Dealer's/Supplier's Invoice, together with covering Delivery Receipts in case of staggered deliveries. 5. Original copy of Inspection Report made by either COA Unit/Technical Property Inspector/BIR Acceptance and Inspection Committee. 6. Original copy of result of test where the item delivered is subject to test. 7. Evidence showing that the invitation to bid has been given wide publication or circulation. cd i 8. Original copy of Bidder's Offer of Proposal. 9. Original copy of Abstract of Bids. 10. Original copy of Notice Award. 11. Certified copy of Performance Bond secured from the GSIS. PROCUREMENT THRU NEGOTIATED PURCHASE 1. Original copy of Requisition and Issue Voucher or its equivalent, duly approved by the head of the requisitioning office. 2. Original copy of Purchase Order/Letter Order/Contract/Job Order. 3. Original copy of Dealer's/Supplier's Invoice, together with covering Delivery Receipts in case of staggered deliveries. 4. Original copy of Inspection Report made by COA Unit/Technical Property Inspector/BIR Acceptance and Inspection Committee. 5. Original result of test where the item delivered is subject to test. 6. Quotations of not less than three (3) licensed responsible suppliers of the needed item: a) When the dealer/supplier is not the sole exclusive distributor or manufacturer of said item; cdt b) There is no suitable substitute in the market at more advantageous terms to the government; and c) No sub-dealers are offering lower prices in which case certificate to that effect is required. APPENDIX E PROCUREMENT THRU EMERGENCY PURCHASE 1. Original copy of Requisition and Issue Voucher or its equivalent duly approved by the head of the requisitioning office. cdt 2. Original copy of Purchase Order/Letter Order/Contract/Job Order. 3. Original copy of Inspection Report made by the COA Unit/Property Technical Inspector/BIR Acceptance and Inspection Committee. 4. Original copy of Dealer's/Supplier's Invoice, together with covering Deliver Receipts in case of staggered deliveries. 5. Original copy of result of test where the item delivered is subject to test. 6. Original copy of the certificate of emergency purchase signed by the Agency Head/Regional Director or his authorized representative. 7. Original copy of canvass of at least three (3) reputable dealers/suppliers who are manufacturer or duly registered licensed distributor. 8. Original copy of approved Abstract of Canvass and dealer/supplier quotation. PROCUREMENT THRU EXCLUSIVE DISTRIBUTORS In addition to the above requirements applicable to Procurement thru Emergency Purchase except requirement nos. 6, 7 and 8. 1. Certificate of exclusive distributorship 2. Certificate that there are no sub-dealers selling at lower prices PROCUREMENT FROM NACIDA/NCC APPROVED DOPS 1. Original copy of Requisition and Issue Voucher or its equivalent duly approved by proper authorities. 2. Original copy of Purchase Order/Letter Order/Contract/Job Order. 3. Original copy of Dealer's/Supplier's Invoice, together with covering Delivery Receipts in case of staggered deliveries. 4. Original copy of Inspection Report made by the COA Unit/Technical Property Inspector/BIR Acceptance and Inspection Committee. 5. Original copy of results of test where the item delivered is subject to test. 6. Approval of National Computer Center, if the items are to be used in the computer.