Use of the Revised Forms of Disbursement Voucher and Obligation Slip Under the New Government Accounting System
The 2005 OCA Circular No. 98-05 mandates that all judges and court personnel in the Philippines utilize the revised forms for Disbursement Vouchers and Obligation Slips as prescribed by the Commission on Audit (COA) under the New Government Accounting System. This update is part of the COA's ongoing efforts to ensure compliance with accounting and auditing regulations. Claims for payment related to expenses such as travel and judicial incentives must now follow these new forms, with Executive Judges and Clerks of Courts required to certify the legitimacy and necessity of the expenses. The certification on the Disbursement Voucher is discontinued, and any claims not adhering to the new forms will not be accepted after October 15, 2005. This circular amends a previous directive, indicating a shift in procedural compliance for the judiciary.
Law Information
- Reference Number
- OCA Circular No. 98-05
- Date Enacted
- Category
- Supreme Court Issuances
- Subcategory
- Office of the Court Administrator Circulars
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
2005
OCA CIRCULAR NO. 98-05
| TO | : | Judges and Court Personnel |
| SUBJECT | : | Use of the Revised Forms of Disbursement Voucher and Obligation Slip Under the New Government Accounting System |
The Commission on Audit, in accordance with its mandate under the 1987 Philippine Constitution, promulgates accounting and auditing rules and regulations relative to the budgetary system in the national, corporate and local government sectors under the New Government Accounting System.
As part of its continuing mandate to update accounting and auditing rules and regulations, forms for the use in the obligation/utilization/disbursement of government funds are likewise continuously updated. The Judiciary, as a national government sector, is obliged to follow the revised form issued by the Commission on Audit.
In light of these COA issuances and for the information and guidance of all concerned, all claims for payment from the lower court such as travelling expenses, judicial incentives, additional expense allowance and the like must use the prescribed forms for the disbursement voucher and obligation slip. Henceforth, Executive Judges/Presiding Judges/Clerks of Courts must sign the certification in the Obligation Slip that the expense/cash advance is necessary, lawful and incurred under their direct supervision. The certification on the Disbursement Voucher is discontinued.
Hereto attached is a copy of the new prescribed forms for the Disbursement Voucher and Obligation Slip. Beginning 15 October 2005, all claims not in accordance with the new prescribed forms shall no longer be entertained by this Office. THCSAE
This amends OCA Circular No. 41-2005 issued on 22 April 2005 and becomes effective 09 September 2005.
(SGD.) PRESBITERO J. VELASCO, JR.Court Administrator
Cite This Law
Use of the Revised Forms of Disbursement Voucher and Obligation Slip Under the New Government Accounting System, OCA Circular No. 98-05, Jan 1, 2005 (Philippines)
Use of the Revised Forms of Disbursement Voucher and Obligation Slip Under the New Government Accounting System, OCA Circular No. 98-05 (Phil. 2005)
Related Laws
- Accounting Policies Related to the Budgeting System in the National and Local Government Sectors Under the New Government Accounting System (NGAS)OCA Circular No. 41-05 • Apr 22, 2005 • Supreme Court Issuances
- Guidelines to Cover the Funding Source for the Grant of Special Allowance Authorized under Republic Act No. 9227Supreme Court of the Philippines and Department of Budget and Management Joint Circular No. 2004-1 • Jan 13, 2004 • Supreme Court Issuances
- Prescribing the Manual on the New Government Accounting System (Manual Version) For Use in All National Government AgenciesCOA Circular No. 002-02 • Jun 18, 2002 • Other Rules and Procedures
- Prescribing the Government Accounting Manual for Use of All National Government AgenciesCOA Circular No. 007-15 • Oct 22, 2015 • Other Rules and Procedures
- Conversion from the Philippine Government Chart of Accounts under the New Government Accounting System per COA Circular No. 2004-008 Dated September 20, 2004, as Amended, to the Revised Chart of Accounts for Government Corporations under COA Circular No. 2015-010 Dated December 01, 2015, New, Revised and Deleted Accounts, and Relevant Accounting Policies and Guidelines in the Implementation ThereofCOA Circular No. 006-16 • Dec 29, 2016 • Other Rules and Procedures
- This Circular on Accounting and Auditing Rules and Regulations designed to implement the provisions of Republic Act No. 7160, the Local Government Code of 1991, is issued pursuant to Section 2(2), Article IX-D, of the ConstitutionCOA Circular No. 382-92 • Jul 3, 1992 • Implementing Rules and Regulations
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