2012-001

Revised Documentary Requirements for Common Government Transactions

As prescribed under COA Circular No. 2012-001 dated June 14, 2012

COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines

Revised Documentary Requirements for Common Government Transactions

Prepared by: Committee for the Revision of Auditing Requirements for Typical Government Disbursements

DOCUMENTARY REQUIREMENTS FOR COMMON GOVERNMENT TRANSACTIONS

TABLE OF CONTENTS

Page Fundamental Principles governing the financial transactions and operations of any government agency as provided under Section 4 of PD No. 1445 General Requirements for All Types of Disbursement Specific Requirements for Each Type of Disbursement 1.0 Cash Advances 1.1 Granting of Cash Advances 1.1.1 Payroll Fund for Salaries, Wages, Allowances, Honoraria and Other Similar Expenses 1.1.2 Petty Cash Fund 1.1.3 Field / Activity Current Operating Expenses 1.1.4 Traveling Allowances 1.1.4.1 Local Travel 1.1.4.2 Foreign Travel 1.2 Liquidation of Cash Advances 1.2.1 Payroll Fund for Salaries, Wages, Allowances, Honoraria and Other Similar Expenses 1.2.2 Petty Cash Fund (PCF) 1.2.3 Field/Activity Current Operating Expenses 1.2.4 Traveling Expenses 1.2.4.1 Local Travel 1.2.4.2 Foreign Travel Fund Transfers to Non-Government Organizations / Peoples Organizations (NGOs/POs) 2.1 Release of Funds 2.2 Implementation and Liquidation of Funds Released 2.3 Staggered Release of Funds to NGO/PO Fund Transfers 3.1 Transfer of Funds to Implementing Agencies 3.1.1 Transfer 3.1.2 Implementation and Liquidation by Implementing Agency 3.1.3 Liquidation by Source Agency 3.2 From Trust Fund to the General Fund for Unspent Balance/Excess Amount Salary 4.1 Individual Claims 4.1.1 First Salary 4.1.2 Salary (if deleted from the payroll) 4.1.3 Salary of Casual/Contractual Personnel 4.1.4 Salary Differentials due to Promotion and/or Step Increment 4.1.5 Last Salary 1

1 1 1 1 2 2 2 3 3 3 5 5 5 6 6 6 6 7 7 9 10 10 10 10 11 11 11 12 12 12 13 13 14 14

2.0

3.0

4.0

Page 4.1.6 Salary due to heirs of deceased employee 4.1.7 Maternity Leave 4.2 General Claims through the Automated Teller Machine (All Employees) 5.0 Allowances, Honoraria and Other Forms of Compensation 5.1 Personnel Economic Relief Allowance (PERA) 5.2 Representation and Transportation Allowance (RATA) 5.3 Clothing/Uniform Allowance 5.4 Subsistence, Laundry and Quarters Allowances Subsistence and Laundry Allowance Quarters Allowance 5.5 Productivity Incentive Allowance (PIB) 5.6 Special Counsel Allowance 5.7 Honoraria 5.7.1 Government Personnel involved in Government Procurement 5.7.2 Teaching Personnel (DepEd, TESDA, SUCs and other educational institutions) 5.7.3 Governing Boards of Collegial Bodies 5.7.4 Lecturer/Coordinator 5.7.5 Special Projects 5.7.6 Science and Technological Activities 5.8 Hazard Duty Pay 5.9 Longevity Pay 5.10 Overtime Pay 5.11 Year-End Bonus (YEB) and Cash Gift (CG) 5.12 Retirement Benefits 5.13 Terminal Leave Benefits 5.14 Monetization 5.15 Loyalty Cash Award/Incentive 5.16 Collective Negotiation Agreement (CNA) Incentive Other Expenditures 6.1 Utility Expenses Telephone/Communication Services 6.2 Extraordinary and Miscellaneous Expenses Prisoners Subsistence Allowance Procurement 9.1 Procurement through Public Bidding 9.1.1 Infrastructure 9.1.1.1 Advance Payment 9.1.1.2 Variation Order / Change Order / Extra Work Order 9.1.1.3 Progress Payment 9.1.1.4 Final Payment 9.1.1.5 Release of Retention Money 9.1.2 Consulting Services 9.1.3 Goods 9.1.3.1 Supplies, Materials, Equipment and Motor Vehicles 14 15 15 16 16 16 17 18

18 19 20 20 21 21 21 22 22 22 23 24 24 24 26 27 28 28 29 29 29 30 31 31 32 34 34 35 36 36 37 37 38 39

6.0

7.0 8.0 9.0

Page General Support Services (janitorial, security, maintenance, garbage collection and disposal and similar services) 9.1.3.3 Rental Contracts 9.1.3.4 Repair and Maintenance of Aircraft, Equipment and Motor Vehicles 9.1.3.5 Advertising Expenses Procurement through Alternative Modes 9.2.1 Limited Source Bidding 9.2.2 Direct Contracting 9.2.3 Repeat Order 9.2.4 Shopping 9.2.5 Negotiated Procurement For procurement through ADA or direct payment 9.1.3.2 40

42 43 43 43 44 45 46 47 47 48 49 49 49 50 50 51 52

9.2

9.3 10.0 11.0 12.0 13.0

Cultural and Athletic Activities Human Resource Development and Training Program Financial Expenses Road Right-of-Way (ROW) / Real Property 13.1 Land 13.2 Structure/House 13.3 Improvements (trees, plants, growing fruits, etc.)