Field Office Obligation Accounting Procedure for BIR Regional Offices

November 26, 1963 REVENUE MEMORANDUM ORDER NO. 57-63 SUBJECT : Field Office Obligation Accounting Procedure for BIR Regional Offices I. Purpose This instruction is issued to implement an effective control of the Bureau's appropriations pursuant to GAO General Circular No. 40 dated August 30, 1956 in connection with the decentralization of its disbursement function. Specifically it provides for: 1. Obligation of current expenditures for all field offices; 2. Limitation of disbursements, within approved disbursement limits; 3. Faster approvals and disbursements in the field; 4. Adjustment, after the second month of disbursement limits to actual amounts disbursed except as provided in paragraph I-5 below; 5. Payment only in the central office of valid unliquidated obligations reported by regional offices after the end of the month following the month of authorization. II. Responsibilities The following officials will bear responsibilities as defined below: 1. Budget Officer The Budget Officer will establish disbursement limits for field offices. 2. Accounting Branches The Accounting Branches shall bear the following responsibilities: (1) It shall approve disbursements and insure that they are within the limits authorized by the Budget Officer. (2) It shall indicate on the approved vouchers the obligation numbers of the Request for Obligation of Allotment covering the disbursement limit against which they are chargeable. (3) It shall insure that vouchers are charged only to the disbursement limit of the month in which they were incurred. (4) It shall send to the Chief Accountant, together with the Reports of Disbursements, statements of unpaid obligations incurred which are chargeable against disbursement limits of the previous month for purposes indicated in paragraphs I-5 and IV-4. It shall indicate thereon the amount corresponding to each object class of expenditure and to whom they are payable. The form shall more or less conform with the following pattern: Statement of Unpaid Obligations Chargeable Against Disbursement Limits MISSING PAGES