Republic of the Philippines

Department of Environment and Natural Resources

Visayas Avenue, Diliman, Quezon City
Tel Nos. 929-6626 to 29; 929-6633 to 35
929-7041 to 43; 929-6252; 929-1669
Website: http://w.denr.gov.ph E-mail: web@denrgov.ph
2 6 MAR 2014
ADMINISTRATIVE ORDER
NO. 2014 - 04
SUBJECT : MANUAL OF AUTHORITIES ON FINANCIAL
MATTERS
In the interest of senice and in line with the implementation of the DBM-
approved DENR Rationalization Plan pursuant to Executive Order 366, a Manual of
Authorities on Financial Matters is hereby prescribed.
The attached Manual shall enhance transparencyiaccountability and serve as
reference to expedite the processingiapproval of documents pertaining to Financial
Matters. It shall provide guidance to officials and employees on the delegated authorities
at the Central Office, Bureaus, Regional Offices, PENROs and CENROs.
This Order shall take effect immediately and supersedeirevoke all orders and
issuances inconsistent herewith.
Secretary
Department of Environment and Natural Resources
Manual of Authorities on Financial Matters
TABLE OF CONTENTS
ACRONYMS
FINANCIAL MAllERS
Page
1. GENERAL PROVISIONS
Purpose and Objective.. . . . . .. . . . . . . . . . .. . . . . . . . .. . . . . . . , , . . , . . .. . . . . . . . . . . . . . . . . . . . . . . .. . . .
Meaning of Approval .... . ..... . .. . ..... . ........ . ........ . ........... . ........ . ........ . ..... ..
Delegated Authority.. .. . .. ... . ... .. . .. . ..... . . . . ..... . . , , ..... , .. . .. . ..... . .. . ..... . .. . ..... . ..
II. FINANCIAL
Obligation Request (ObR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .., . ...
Disbursement Voucher (DV) .. .... . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....
C heckslAuthonty to Debit Account (ADA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Su b-Allotment Advice (SAA) I Notice of Transfer of Allocation (NTA) I
Letter Advice of Allotment (LAA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Collection . . . . . . . . . . . . . . ... . . . . . . . .. . . . . . . . . . . . ... , , , . . . . , . , , , . . . , , .. . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Remittance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . .. . ... . ... . . . .
Fidelity Bond . . .. . ..... . ........ . .. .... .. . ........ . ..... ... . ..... . ........ . ... . .. . .,. , . , . ... . .. . .
Procurement of Plane Ticket . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . ... . . . . . . . . .. . . . . .
Work and Financial Plan (WFP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . -. . . .
Other Transactions
Foreign-Assisted Projects (FASPs) ..... ..... . ..... ... .. ..... . ..... ... . ... . .. . ..... ....
Financial Matters requiring clearance from the Secretary . . . . . . . . . . . . . . ... . . . . . . . . .
Il l . ANNEXES
Salient Features
List of Legal Bases
DENR Organizahonal Chart
Annex A
Annex 0
Annex C
Department of Environment and Natural Resources
-
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Manual of Authorities on Financial Matters S
ACRONYMS
ABD Assistant Bureau Director
ADA Authority to Debit Advice
ARD MS Assistant Regional Director for Management Services
ARD Assistant Regional Director
ASEC Assistant Secretary
ASEC FA Assistant Secretary for Finance and Administrative
ASEC FASPs Assistant Secretary for Foreign Assisted and Special Projects
ASEC PPlA Assistant Secretary for Planning, Policy and International Affairs
AGDB Authorized Government Depository Bank
BD Bureau Director
BIR Bureau of Internal Revenue
BTr Bureau of the Treasury
BUREAU - L Bureau - Line
BUREAU - S Bureau - Staff
CARP Comprehensive Agrarian Reform Program
CENRO
Community Environment and Natural Resources Officer
CHlEF A0 Chief Administrative Of f i r
CHlEF MSD Chief Management Service Division (PENRO)
CHlEF PMD Chief Planning and Management Division (REGION)
CHlEF PPPDD Chief Planning, Policy and Program Development Division (EMB)
CHlEF PPlAD Chief Policy, Planning and International Affairs Division (MGB)
CO Capital Outlay
CO A Commission on Audit
COS Chief of Staff
DBM
Department of Budget and Management
Manual of Authorities on Financial Matters
&-m Department of Environment and Natural Resources
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-
e
DC
Dir
Dir AS
Dir FMS
Dir FASPs
Dir HRDS
Dir PPS
DOF
DOJ
DV
EMB
FARs
Fin.
FMS
FP
GSlS
HDMF
HEA
LAA
MDP
MGB
MOO
NCA
NCAA
NEDA - ICC
Division Chief
Director
Director for Administrative Service
Director for Financial and Management Service
Director for Foreign Assisted Projwts Service
Director for Human Resources Development Sewice
Director fur Planning and Policy Service
Department of Finance
Department of Justice
Disbursement Voucher
Environmental Management Bureau
Financial Accountability Reports
Finance
Financial and Management Service
Financial Plan
Government Service Insurance System
Home Development Mutual Fund
Head Executive Assistant
letter Advice of Allotment
Monthly Disbursement Program
Mines and Geosciences Bureau
Maintenance and Other Operating Expenses
Notice of Cash Allocation
None Cash Availment Authority
National Economic Development Authority - Investment Coordination
Committee
NTA Notice of Transfer of Allocation
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
ObR Obligation Request
OR Official Receipt
PCF petty Cash Fund
PENRO Provincial Environment and Natural Resources Officer
PPMP Project Procurement Management Plan
PS Personnel Services
RATA Representation and Transportation Allowance
RD Regional Director
SAA Sub-Allotment Advice
TO Travel Order
USEC Undersecretary
USEC PPFAPs Undersecretary for Planning, Policy and Foreign Assisted Projects
USEC AIS Undersecretary for Administration and Information Systems
WFP Work and Financial Plan
Manual of Authorities on Financial Matters
Department of Environment and Naturd Resowces
1 SUBJECT: GENERAL PROVISIONS
1 TOPIC: PURPOSE AND OBJECTIVES
SECTION I
Page I of 21
In line with the thrust of the government to safeguard public expenditures, the
Department of Environment and Natural Resources (DENR) adopts this Manual of
Authorities to define the limits of authority at all levels of management in the
Department.
The DENR Manual of Authorities is in compliance with the provisions of the Anti-
Red Tape Act of 2007 and other pertinent Civil Service Commission (CSC) Rules and
Regulations in relation to the various guidelines and directives from the Department of
Budget and Management (DBM) and the Commission on Audit (COA) on fiscal budget
management.
All other authorities not included in this Manual remain with the Secretary unless
otherwise delegated. However, the exercise of authority, even if delegated, shall
remain the prerogative of the Secretary.
The objectives of the Manual of Authorities are as follows:
1. Provide the level of authorities in the Central Office, Bureaus, Regional
Offices, PENROs and CENROs.
2. Promote transparency, accountability and responsibility of all officials of the
Department.
3. Guide clientele and other concerned officeslagencies in the transaction of
official business with the Department.
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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SUBJECT: GENERAL PROVISIONS
TOPIC: MEANING OF APPROVAL
SECTION I
Page 2 of 21
The action of approving authorities indicated in this Manual is based on due
diligence and Completed Staff Work (CSW) e.g. processed by the concerned
stafflpersonnel. In cases where further approval of higher authorities and agencies
external to the Department is necessary, the signature of the approving authorities
listed in the Manual should not be taken to mean final approval.
The symbol and terms as used in this Manual shall mean as follows:
a. The comma ( , ) shall mean that the preceding officials' initial while the last
official signs;
b. The bar ( I ) shall mean that concerned official signs;
c. The "or" shall mean that the second official shall sign in the absence of the
first authorized official;
d. The "and" shall mean that both officials sign;
e. "Concerned" ASECIUSEC means that the concerned official signs
depending on the delegated subject matter;
f. "Authorized" shall mean that an office order has been issued by the
Secretary authorizing the official to sign.
Department of Environment and Natural Resources
Manual of Authorities on Financial Matters
SUBJECT: GENERAL PROVISIONS
1 TOPIC: DELEGATED AUTHORIM
I
1 SECTION1
Page 3 of 21
Delegated authority set forth in this Manual cannot be further delegated wrthout
1
prior approval of the Secretary, or the President of the Philippines in cases where
authority is delegated to the Secretary.
The authority pertains to the position rather than the person and is consistent with
the approved hierarchical structure of the organization.
Authority granted to each position is limited to transactions within its areas of
responsibility, consistent with department policies and government rules and
regulations.
In cases where the relevant issuances of the legal bases are not indicated, it is
understood that the Administrative Order accompanying this Manual of Authoribes will
serve as such.
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
s
SUBJECT: FINANCIAL
TOPIC: OBLIGATION REQUEST (ObR)
SECTION II
Page 4 of 21
Ref.: A 1
LIMITS OF REQUESTING
AUTHORITY OFFICIAL1
CERTIFYING
OFFICIAL2
LEGAL
BASES
1. Central Office
Regardless of
Amount
2. Bureau - S
Regardless of
Amount
Concerned DCIEnd-
User
3. Bureau-L
Regardless of
Amount
Concerned DCI End-
User
4. EMBIMGB
Regional
Regardless of
Amount
Chief Budget Div.3 or Asst. Div.
Chief or Designated In-Charge
Budget Officer or Designated In-
Charge
Concerned DCI End-
User
5. Region
Regardless of
Amount
1. Requesting Official - End-User at least Division Chief or ORicially Designated In-Charge
2. Certifying ORicial - Inherent function of Budget Officer as per COA Memorandum dated 13 January 2006, Revised
Formsfor use in the Obligation and Disbursement of Funds under the New Government Accounting System (NGAS)
3. Limits of authority in the Budget Division (Cenb-al mice) as follows:
Up to P50,000.00 (All Funds) - Assistant Division ChiefIDesignated In-Charge (Budget Division)
Above P50,000.00 (All Funds) - Chief Budget Division (Central Office)
COA Circular No.
2005-001 dated
28 February 2005
Chief Budget Section or
Designated In-Charge
Concerned DCI End-
User
6. PENRO
Regardless of
Amount
Budget Officer or Designated In-
Charge
Concerned DCI End-
User or Designated
In-Charge
Chief Budget Section or
Designated In-Charge
Concerned DCI End-
User
Budget Officer or Designated In-
Charge
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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I
SECTION II
Page 5 of 21
Ref. : A1 to A2
LEGAL
BASES
SUBJECT: FINANCIAL
APPROVING
AUTHORITY
Dir FMS or Dir AS
ABD or BD
ABD or BD
RD
ARD MS or RD
P f NRO or
Authorized DC
Dir FMS or Dir AS
ASEC FA
USEC AIS
SecretatylCOS
ABD
BD
ABD
BD
RD
ARO MS or RD
RD or Authorized
ARD
TOPIC: DISBURSEMENT
DESCRIPTION
1. Personnel
Services5
Central OPfice
Bureau - S
Bureau - L
EMBIMGB Regional
Region
PENRO
2. MOOEICO~
Central Office
Bureau - S
Bureau - L
EMBIMGB Regional
Region
VOUCHER (DV)
LIMITS OF
AUTHORITY4
Regardless of Amount
Regardless of Amount
Regardless of Amount
Regardless of Amount
Regardless of Amount
Regardless of Amount
Up to P 5M
Above P 5M to P 10M
Ahv e P 10M to P 15M
Ahve P 15M
Upt oPI M
Above P 1 M
Upt oP1 M
Above P 1 M
Regardless of Amount
Upt oP1 M
Above P 1 M
CERTIFYING
OFFICIAL
Chief AccountanF
Accountant
Accountant
Accountant
Accountant
Accountant
Chief Accountant
Accountant
Accountant
Accountant
Accountant
Accountant
Accountant
Accountant
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
s
PENRO
3. Mandatory
Expenditures8
Central Office
SECTION II
Page 6 of 21
Ref.: A1 to A2
LEGAL BASES
SUBJECT: FINANCIAL
TOPIC: DISBURSEMENT VOUCHER (DV)
Bureau - S and L
DESCRIPTION
EMBIMGB Regional
Region
LIMITS OF
AUTHORITY
PENRO
4.Transfer of Funds
thru Funding Checks
I Working Fund
CERTIFYING
OFFICIAL
Central Office
APPROVING
AUTHORITY
Up to P100K
Above PlOOK
Up to P 5M
Above P 5M
Up to P 500K
Above P500K
Regardless of
Amount
Up to P 500K
Above P500K
Up to P100K
Above PlOOK
Up to P 5M
Above P5M to
P lOM
Above P 10M to
P15M
Above P 15M
Accountant
Accountant
Chief
Accountants
Accountant
Accountant
Accountant
Accountant
Accountant
Accountant
Accountant
Chief
Accountant
Authorized DC
PENRO
Dir FMS or Dir AS
ASEC FA
ABD
BD
RD or
Authorized DC
ARD MS
RD or Authorized
ARD
Authorized DC
PENRO
Dir FMS or Dir AS
ASEC FA
1 USEC AIS
Manual of Au thorities on Financial Matters
Department of Environment and Natural Resources
1 SUBJECT: FINANCIAL
I
1 TOPIC: DISBURSEYENT VOUCHER (DV)
Bureau - S and t
Region
Up to P 500K
Above P50OK
EMBlMGB Regional
Up to P 500K
Above P500K
Regardless of
Amount
CERTlNNG
OFFICIAL
Accountant
Accountant
Accountant
Accountant
Accountant
Accountant
Accountant
APPROVING
ABD
BD
RD or
Authorized DC
ARD MS
RD or
Authorized ARD
Authorized DC
PENRO
4. Limits of authority in Accounting Division (Central Mfice) and in the absence of the Chief
Accountant, the Asst. Division Chief or Designated In-Charge shall sign.
50,000 to 100,000 (All Funds) - Asst. Division Chief (Accounting Division)
Below 50,000 (Fund 101, CARP) - Section Chief (Regular Fund and Trust Fund)
Below 50,000 (Fund 102,161,171,172) - Section Chief (Foreign Funded)
5. Personnel Services - includes Salaries, RATA and other PS benefits, PayrollWouchers
preparedlreviewed by the Personnel Division.
6. Chief Accountant - signs in Box A as to the cash availability and completeness of supporting
documents. Competent Accountant Authority shall designate in their absence
7. Mandatory Expenditures - includes Electric, Water, Communication, Janitorial and Securii
Services, Gasoline, Oil and Lutxicants, etc.
8. Maintenance and Other Oper&ng Expenses (MOO) - includes Contract 29, Cash Advance
and I nter-Agency Fund Transfer
Manual of Authorities on Financial Matters
&a
Department of Environment and Natural Resources
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SUBJECT: FINANCIAL
TOPIC: CHECKS I AUTHORITY TO DEBIT ACCOUNT (ADA)
1 RECOMMENDING 1 APPROVING
1. Personnel
Sewices
DESCRIPTION
Bureau - S
LIMITS OF
AUTHORITY
Central Office
Bureau - L
Dir FMS or Dir AS
APPROVAL
(Signing)
Regardless of
Amount
AUTHORITY
(Countersigning)
Cashier
Regardless of
Amount
Regardless of
Amount
Region
Cashier or
Designated
Cashier
EMBIMGB Regional
ABD or BD
Cashier ABD or BD
Regardless of
Amount
Regardless of
Amount
PENRO
2. MOOE ICO
Bureau - S
Cashier
Cashier
Central Office
Bureau - L
RD or Authorized DC
ARD MS or RD
Regardless of
Amount
1 Above P 1 M
Cashier
Upt oP5M
Above P5M to PIOM
Above PIOM to P15M
Above P 15M
PENRO or
Authorized DC
Cashier
Cashier
Cashier
Cashier
Dir FMS or Dir AS
ASEC FA
USEC AIS
SecretalylCOS
Cashier or
Designated
Cashier
ABD
Cashier or
Designated
Cashier
ABD
BD
BD
Upt oP1 M
Above P 1 M
SECTION II
Page 8 of 21
Ref.: A2
Cashier
Cashier
LEGAL
BASES
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
SUBJECT: FINANCIAL
TOPIC: CHECKS / AUTHORITY TO DEBIT ACCOUNT (ADA)
EMBIMGB Regional
Region
PENRO
Regard less of
Amount
Upt oP1 M
Above P 1 M
Regardless of
Amount
Cashier
Cashier
Cashier
Cashier
AUTHORITY
SECTION II
Page 9 of 21
Ref.: A2 to A3
LEGAL
BASES
ARD MS
RD or Authorizd
ARD
PENRO or
Authorized DC
Department o f Envi ronment and Nat ur al Resources
Manual of Authorities on Financial Matters
-
SUBJECT: FINANCIAL
3. Mandatory
Expenditures
SECTION II
TOPIC: CHECKS I AUTHORITY TO DEBIT ACCOUNT (ADA)
Central Oftice
DESCRIPTION
Up to P 5M
Above P 5M
Cashier
Cashier
LIMITS OF
AUTHORITY
RECOMMENDING
APPROVAL
(Signing)
Bureau - S and L
APPROVING
AUTHORITY
(Countersigning)
EMBlMGB Regional
1 Region
Up to P 500K
Above P500K
Region
PENRO
4. Transfer of Funds
thru Funding Checks
/Working Fund
Central Office
Bureau - S
Bureau - L
EMBIMGB Regional
1 PENRO
Cashier
Cashier
Regardless of Amount Cashier
Up to P 500K
Above P500K
Up to PIOOK
Above PIOOK
Up to P 5M
Above P5M to P 10M
AbovePIOM to P15M
Above P 15M
UptoP500k
Above P500 k
Up to P 500k
Above P500k
Regardless of Amount
Dir FMS or Dir AS
ASEC FA
Cashier
Cashier
Cashier
Cashier
Cashier
Cashier
Cashier
Cashier
Cashier
Cashier
Upt oPI M
Above PI M
Regardless of Amount
1 ABD
Cashier
Cashier
Cashier
RD or Authorized
DC
ARD MS
RD or Authorized
ARD
Authorized DC
PENRO
Dir FMS or Dir AS
ASEC FA
USEC AIS
SecretarylCOS
ABD
BD or ABD
ABD
BD or ABD
RD or Authorized
DC
ARD MS
RD or Authorized
ARD
PENRO or
Authorized DC
Page 10 of 21
Ref.: A2
LEGAL
BASES
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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SUBJECT: FINANCIAL
TOPIC: SUB-ALLOTMENT ADVICE (SAA) I NOTICE OF TRANSFER OF
ALLOCATION (NTA) I LETER ADVICE Of ALLOCATION (LAA)
2. Transfer of fundsg
thru SAAl L A , from
Region to PENROs
and from Bureau to
Regions
DESCRlPnON
1. Transfer of funds
thru SF& LA4 from
Central Off ice to
Bureaus, Regions,
PENRO's
Bureau - S Regardless of
Amount
LIMITS OF
AUTHORl fY
up to p 5 ~
~t>ow p 5 ~ to PIQM
Above PlOM to P15M
Above P15M
ABD
RECOMMEND1 NG
APPROVAL
Chief Budget Div.
Dir FMS
ASEC FA
USEC AIS
Reg ion
APPROVING
AUTtjORlfY
Dir FMS
ASEC FA
USEC AIS
SecretarylCOS
Bureau - L
Regardless of
Amount
Regardless of
Amount
Chief A 0 (Fin.)
4, Issuance of NTA
from Bureau to
Regions
Chief A0 (Fin .)
RD or Authorized
ARD
3. Issuance of NTAIO
from Central Office
to Bureaus and
Regions
Bureau S
BD
Regardless of
Amount
Up to P5M
Above P5M to PlOM
Above PIOM to P15M
Above P 1 5M
ABD
Chief Budget Div.
Dir FMS
ASEC FA
USEC AIS
Dir FF?S
ASEC FA
USEC AIS
SecretaryICOS
Bureau - L
5. Issuance of NTA
from Regions to
PENROs
SECTION II
Page t 1 of 21
Ref.: A3 to A4
Regardless of
Amount
Regardless of
Amount
Chief A 0 (fin.)
LEGAL
BASES
RD or
Authorized ARD
DBM-NBC #551
dated January 2,
201 4 on Release
of Funds
Chief A0 (Fin.)
9. Issuances shall berecanmended by concerned head of oflice.
10. All items shall be prepred by Budget D'ivisioMSdim, cerbkd by the Chief Accountant or DesipaM IKharge and conhlkd by the
Cashier.
BD
Manual of Authorities on Financial Matters
&zh
Department o f Environment and Natural Resources
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s
SUBJECT: FINANCIAL
TOPIC: COLLECTIONS
DESCRIPTION
1. Signs Order of Payment on
Government Transactions
Central Office
Bureau - S
Bureau - L
EMB-MGB Regional
Region
PENROICENRO
2. Issuance of OR and
Deposit of Collections
Central Ofice
Bureau - S
Bureau - L
EMBIMGB Regional
LIMITS OF
AUTHORITY
Regardless of Amount
Regardless of Amount
Regardless of Amount
Regardless of Amount
Regardless of Amount
Regardless of Amount
Regardless of Amount
Regardless of Amount
Regardless of Amount
Regardless of Amount
APPROVlNG
AUTHORITY
Chief Accountant or
Authorized Representative
Accountant or Authorized
Representative
Accountant or Authorized
Representative
Accountant or Authorized
Representative
Accountant or Authorized
Representative
Accountant or Authorized
Representative
Cashier I Credit Officer
CashierlSpecial Collecting
Officer1 Credit Officer
CashierlCredit Officer
Cashier I Credit Officer
SECTION II
Page 12 of 21
Ref.: A4
LEGAL
BASES
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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s
Notes:
1. Assessment shalt be done by the mncerned offioeldivisionlsectionlunit as basis for issuance of Order of Payment
(Billing).
Administrative Concerns - Acmuntant
Technical Concerns - Chief of concerned divislonlmtiodunit
2. Order of Payment shall be pre-numbered by the concerned Chief of of i cel di vi si onl ~nl uni t .
3. All collections shall In? acknowledged hnr the i ssuam of Official Receipt and shall be deposited in an Authorized
Government Servicing Bank (AGSB) n accordance with Section 69 of PD No. 1445 dated 11 June 1978.
4. All collection shoukl be recorded and report submitted by the Amuntable Officer (Cashier, Credit Mcer and Special
Collecting OPficer).
SECTION ll
Page 13 of 21
Ref.: A4
LEGAL
BASES
SUBJECT: FINANCIAL
TOPIC: COLLECTIONS
DESCRIPTION
Reg ion
PENRO 1 CENRO
LIMITS OF
AUTHORITY
Regardless of Amount
Regardless of Amount
APPROVING
AUTHORITY
Cashier
Cashier I Credit Officer
Manual of Authorities on Financial Matters
Department o f Environment and Natural Resources
SLIBJECT: FINANCIAL
Remittances to BIR, GSIS,
HDMF, PhilHealth and other
Government and private
entities
TOPIC: REMITTANCEii
Deducted from salaries,
wages, and others
DESCRIPTION
Central Office
Bureau S and L
RECOMMENDING
APPROVAL
MGBIEMB (Regional)
APPROVING
AUTHORITY
Region
PENROI CENRO
Chief Accountant
Accountant
Accountant
Accountant
Accountant
Dir FMS or Dir AS
Chief A0 (Fin. ) I ABD
Chief A0
Chief A0 (Fin.) or
ARD MS
Chief MSD or PENRO
SECTION I I
Page 14 of 21
Ref.: A4 to A5
LEGAL
BASES
11. Remittance to the institutions concerned shall be made on or before the 10m day of the month following the month
which the withholding of deductions was made. ORicial Receipt and remittance forms shall be attached to the DV
for submission by the Acmuntant to the Office of the Resident Auditor.
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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1 SUBJECT: FINANCIAL
i
TOPIC: FIDELITY BOND j2
7- RECOMMElgDlNG
DESCRIPTION 1 APPROVAL
Central Office
Bureau - S
Bureau - L
EMBIMGB Regional
Region
Chief A 0 IABD
Chief A 0 (Admin)lABD
Chief A 0
1 Chief A 0 (Admin)
BD
BD
RD or
Authorized DC
ARD MS
PENRO or
Chief MSD
12. Fidelity Bond -- form of insurance protection issued by ETr w GSlS that mvm @icy hdders for losses they Incur as a
result of fraudulent acts
Note
All signatories I counter-signatwies (I e w i n g ofhaals, cashier, etc.) i n u o h g fiduciary transactions and
custdans of gwernment assets (i.e PCF, 500, C&t Office, Specla1 C d h n g Officer, PmpMy
CustodialJSupply Ofhcer) should be bonded (Section 66, V o l m I W)
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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s
SUB.IECT: FINANCIAL
TOPIC: PROCUREMENT OF PLANE TICKET
SECTION II
Page 16 of 21
LIMITS OF AUTHORITY
Airlines tickets purchased on
credit
Central Office
Bureau - S
Bureau - L
EMBlMGB Regional
Region
PENRO
RECOMMENDING
APPROVAL
Head of Office Concerned
ABD
ABD
Chief A0
Chief A0 (Admin)
Chief MSD I CENRO
APPROVING
AUTHORITY
Dir FMS or Dir AS
or Dir HRDS or
ASEC FAIHEA
BD
ED
RD or
Authorized DC
RD or
Authorized ARD
PENRO or
Chief MSD
LEGAL
BASES
Notes:
1. Issuance of approved Travel Order (TO) is a pre-requisite for the procurement of Plane Tickets (Manual of Authorities on
Human Resources Development and Administrative Matters)
PAL TO number and certifies A as to the availabili of funds.
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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SECTION I I
Page 17 of 21
Ref.: A5 to A6
LEGAL
BASES
SUBJECT: FINANCIAL
TOPIC: WORK AND FINANCIAL
LIMITS OF AUTHORITY
1. Work and Financial Plans 1
Modification I Revision of
Financial Plan I MDP
a. Regular Fundl CARP and
other regular Projects
Central Office
Bureau - S
Bureau - L
Region
PENROl CENRO 13
13. PPMP should k consolidated in
P UN (WFP)
RECOMMENDING
APPROVAL
Dir PPS and Dir FMS
and ASEC PPlA and
ASEC FA
Chief PMDlPlanning
Officer and Chief A 0
(Fin.) I Finance Officer
and BD and ASEC FA
and ASEC PPlA
Chief PPPDIPPIA and
Chief A 0 (Fin.)
Chief PMD and Chief A 0
(Fin.) and RD and ASEC
FA and ASEC PPlA
Planning Officer and
Chief MSD and CENRO
and PENRO and
ARD MS
the Region in accordance with DBM
APPROVING
AUTHORIIY
USEC PPFAPs
USEC PPFAPs
BD
USEC PPFAPS
RD
guidelines.
Manual of Authorities on Financial Matters
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SUBJECT: FINANCIAL
TOPIC: WORK AND FINANCIAL PLAN (WFP)
SECTION II
Page 18 of 21
Ref.: A5 to A6
LIMITS OF AUTHORITY
b. FASPs
Central Office
Bureau S and L
Region
c. Special Projects not covered
by the Approved WFP
referred to in item I a and I b
above shall be subject to
approval of the Secretary,
upon recommendation1
endorsement by the
concerned office or Bureau.
RECOMMENDING
APPROVAL
Dir FASPS and
ASEC FASPs and
ASEC FA and
ASEC PPIA
BD and ASEC
FASPs or Dir
FASPS and ASEC
FA and ASEC
PPlA
RD and ASEC
FASPs or Dir
FASPS and ASEC
FA and ASEC
PPlA
APPROVING
AUTHORITY
USEC PPFAPs
USEC PPFAPs
USEC PPFAPs
LEGAL BASES
Manual of Authorities on Financial Matters
d m
Department of Environment and Natural Resources
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SUBJECT: OTHER TRANSACTIONS
TOPIC: FOREIGN-ASSISTED PROJECTS (FASPs)
DESCRIPTION RECOMMENDING
APPROVAL
1. Endorsement of Project
Pmposalsto NEDAforfund
sourcing
2. Endorsement of Project to
ICC for approval1 extension/
restructuring
3. Endorsement to DOJ & DOF
of LoanlGrant Agreement for
Approval
4. Submission of Projects status
reports (FMRs) to financing
institutions
5. Request for No Objection
Letter to financing institutions
6. Submission of Project status
report to oversight agencies
7. Extension I Completion of
Project Implementation or
Cancellation of portions of
loan proceeds
USEC PPFAPs
USEC PPFAPs
USEC PPFAPs
ASEC FASPs
ASEC FASPs
ASEC FASPs
USEC PPFAPs
APPROVING
AUTHORITY
SecretarylCOS
SecretarylCOS
SecretarylCOS
USEC PPFAPs
Secretary or
USEC PPFAPs
USEC PPFAPs
SecretarjlCOS
SECTION II
Page 19 of 21
Ref.: A6 to A7
LEGAL
BASES
-.
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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SUBJECT: OTHER TRANSACTIONS
1. Approval I Signing of Withdrawal
Applications
a. Statement of Expenditures
(SOE) and Request for
Replenishment
2. Approval of Special
Commitment I Letter of
Credits (LCs)
Dir FMS and ASEC
FASPs
b. Request for Direct
Payment of Goods and
Services Per LoanlGrant
Agreement 14
Dir FMS and ASEC
FASPs
Dir FMS and ASEC
FASPs
APPROVING
AUTHORITY
r
USEC PPFAPs
USECPPFAPs
USEC PPFAPs
USEC PPFAPs
SECTION II
Page 20 of 21
BASES
14. FASPs shall submit all related documents within thirty (30) days after completion of the transaction to FMS who shall
request DBM for the issuance of the Notice of Non- Cash Availment Authority (NCAA).
Manual of Authorities on Financial Matters
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SECTION 11
Page 21 of 21
LEGAL
BASES
FINANCIAL MATTERS REQUIRING CLEARANCE ANDlOR APPROVAL FROM
THE SECRETARY
DESCRt PTlON
1 . Utilization of and Purpose for
which savings generated from
regular programs and special
projects shall be used:
a. for Funds downloaded to
Regional Offices which
generated savings of more
than P 500,00.00
b. for Funds downloaded to
Bureaus which generated
savings of more than
P500,OOO.OO
c. for all Funds managed by
the Central Office
2. Augmentation or Providing
additional funds to Bureaus or
Regional Offices or Central-
based ofices for priority I
special projects
3. Disbursement of funds to
Local Government Units
(LGUs) and other government
agencies pursuant to a
Memorandum of Agreement
entered by DENR Central
Office
4. Utilization of the 5%
contingency funds
5. Allocation and disbursement
of funds for
programslprojectslactivities
unprogrammed under the
approved WFP
RECOMMENDING
APPROVAL
APPROVING
AUTHORlW
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
Annex A
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COVERAGE AND GENERAL PROVISIONS
1. FINANCIAL
A. OBLIGATION REQUEST (ObR) (p 4)
The Obligation Request is being prepared by the Budget Division based on the availability of allotment
and forward to requesting partylend user for signature of Box "A". The amount of obligation shall be
checked by the Budget Officer against the allotment as shown in the Registry of Allotments and
Obligations (RAO) for: Personal Services (RAOPS); Maintenance and Other Operating Expenses
(RAOMO); Capital Outlay (RAOCO); and Financial Expenses (RAOFE) before posting ObR.
1. The Box A portion 'Certified as to the Charges to appropriationlallotment necessary,
lawful and under my direct supervision" shall be signed by the End User.
2. The Box B portion "Funds Available Certified as to the appropriationlallotment available
and obligated for the purpose as indicated above" shall be signed by the Chief Budget
Division.
No.Date - number assigned to the ObR and date of preparation by the Budget Division. The
numbering shall be as follows:
00 -Year
00 - Month
0000 - ObR Number
It shall be prepared in two (2) copies distributed as follows:
1. Original -attached to the DV
2. Duplicate Copy - Budget Division's copy
(COA Circular No. 2005001, Febmary 28, 2005 entitled "Accounting Policies Related to the
Budgetary System in Ule National, Corporate and Local Government Sectors Under the New
Government Accounting System ( MAS) ")
B. DISBURSEMENT VOUCHER (DV) (pp 57)
The Disbursement Voucher shall be used by government agencies for all money claims,
obligationslliabilitieslexpenses. The number shall be indicated on the DV and on every supporting
document of the claim. The supporting documents shall be listed by the originating offices on the face
of the voucher and in case more space is needed, the back of the DV shall be used.
DV No.lDate - number assigned to the DV by the Accounting Unit and the date of DV preparation. It
shall be numbered as follows:
00 -Year
00 - Month
000 - Serial Number (one series each year)
Manual of Authorities on Financial Matters
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This form shall be prepared in triplicate copies to be distributed as follows:
1. Original - Accounting Unit
2. Duplicate Copy - Cash Unit
3, Triplicate Copy - Payee's File
(New Government Accounting System - NGAS Vol-li, Sod 46 pp. 10 & ,100; COA Circular No.
200501 dated February 28, 2OM entrtled "Accounting Policies Related to the Budgetary System
in the National, Corporate and Local Government Sectom Under bhe New Government
Accounting System (#GAS) 7
LIAB t LITY OF ILLEGAL EXPENDITURES
Every expenditure or obligation auhorized or incurred in violation of the provisions of the Administrative
Code of 1987 or of the general and special provisions containd in the annual General or other
Appropriations Acts shall be rendered void. Every payment made in violation of said provisions shall be
illegal and every officiat or employee authorizing or making such payment shall be jointly and severally
liable to the Government for the full amount so paid or received.
(Government Accounting and Auditing Adanual - GAAM Vd I, Section 181)
C. CHECKSIAUTHORITY TO DEBIT ACCOUNT (ADA) (pp 8-1 0)
Checks shall be drawn only on duly approved Disbursement Voucher (DV) or Petty Cash Voucher
(PCV). These shall be reported and mrdd in the books of accounts only when actually released to
the respective payees.
Two types of checks are k i ng issued by the government agencies as follows:
1. Modified Disbursement System (MDS) Checka - issued by government agencies
chargeable against the account of the Treasurer of the Philippines, which are
maintained with different MDS - Government Servicing Banks (GSBs). These are
covered by Notice of Cash Allocation, an authorization issued by the DBM to
government agencies to withdraw cash from the National Treasury through the
issuance of MOS checks or other authorized mode of disbursements,
2. Commercial Checka - issued by government agencies chargeable against the
Agency Checking Account with GSBs. These are covered by incornelreceipts
authorized to be deposited with AGDBs; and funding checks by ROlOUs from
COslROs, respectively.
(New Government Accounting System - #GAS Vol. I)
CASHADVANCE
I. Regular Cash Advances are those granted to cashiers, disbursing officers,
paymasters, andlor propedylsupply officers separately for any of the purposes of
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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salaries and wages, commutable allowances, honoraria and other similar payments to
officials and employees, and petty operating expenses.
(New Government Accounting System - NGAS Vol. I, Sec. 35)
Cash Advance for Travel (Officials and Employees)
Local travel cash advances shall be liquidated within twenty (20) days upon return to
permanent official station.
Payment shall be subject to the liquidation of previous travel. Unliquidated amount
shall be effected thm payroll deduction,
(COA Circular No. 2012-004 dated 28 November 2012 entitled "Demand for
Immediate Liquidation and Settlement of All Cash Advances Outstanding as of
December 31,201 1;
DENR Memorandum from the Secretary dated 2 January 2013 entitled "Immediate
Liquidation of All Outstanding Cash Advances as of 31 December 2011 and
hendi ng Travel Order Form pursuant to Commission on Audii Circular No. 2012-
004 Dated 28 November 2012"; and DENR Travel Order FMS Form No. 34)
(New Government Accounting System - NGAS Vol. I, Sec. 36)
2. Petty Cash Fund (by Petty Cash Custodian)
Petty cash fund shall be maintained under the imprest system, the fund shall be
sufficient for the non-recurring, emergency and petty expenses of the agency.
Disbursements from the fund shall be through the petty cash voucher (PCV) which
shall be approved by authorized officials and signed by the payee to acknowledge the
amount received, the official receipt or its equivalent is attached to the PCV.
(New Government Accounting System - NGAS Vol. I, Sec. 39)
D. SUB-ALLOTMENT ADVICE (SAA) (p 11)
Centrally Managed Fund or lump sum amounts retained at the Central Office are released to the
agency concerned as Operating Units through Sub-Allotment Advice (SAA).
Transfer of funds from the Central Office to the regional offices, bureaus, and PENROs andlor transfer
of funds from the regional offices to its PENROs are made with this document, which shall be prepared
and controlled by the Budget DivisionlSection and approved by authorized officials. It shall contain
detailed information on the intended allocation, description and specific expenditures objects for each
functionlactivitylpurposelproject.
(Deparbnent of Budget and Management-DBM - National Budget Circular-NBC No. 488 dated 22
May 2003 entitled "Fund Transfers to Operating Units")
Department of Environment and Natural Resources
Manual of Authorities on Financial Matters
NOTICE 06 TRANSFER OF ALLOCAION (NTA) (p 11)
Fund transfers to Operating Units (OUs) shall be thru SM, the covering cash support shall be:
a. Additional NCA shall be issued by the DBM direcdy to the recipient OUs;
b. Notice of Transfer of Allocation (NTA)
t he departrnentlagency shall instruct their Modified Disbursement Scheme-Government Servicing Bank
(MDS-GSB) to transfer specific amount out of their NCA available h k balance, to the existing regular
MDS accounts of the OUs. It is understood that the individual MOS-GSB of the recipient OUs shall be
the same MOS-GSB as that used by the transferring depwbnentlagency.
Report of tfie transferred allotment andlor NTAs made shall serve as a basis for determination of the
adjusted funding levels of agencies concerned.
(National Budget Circular-NBC No. 480, 3.4 3.4 dated 22 May m3entitled "Fund Transfers to
merating UniPs " and National Budget Circular - N5C No. #&A dated June 18, 2003 entitled
"ClarificalEon on the Pmedures Relative to Fund Transkm to Operating Units ")
Every officer of any government agency whose duties permit or require the possession or custody of
government funds or property shall be accountable thereof and for the safekeeping thereof in
conformity with law and shall be properly bonded in awrdance with law (Sec 101, PD 1445; Sec 305(f)
RA 7160)
The close of e x h business day, the Coljecbng Officers shall accomplish the Report of Collections and
Deposits (RCD) in accordance with the instructions provided in Vol. II of the NGAS Manual for the RCD,
All collections shall be deposited with the AGDB far the account of the agency or the Treasurer of the
Philippines daily or not later than the next banking day.
(Government Accounting and Auditing Manual (GACUA), Vol. I, Secs 66 and 68; and New Government
Accounting System - #GAS Vol. I, Sec 22)
F. REMITTANCE (p 14)
The Remittance Advice is used to forward collections to the Bureau of Treasury (BTR) directly or
through Authorized Government Depository Banks (AGDB) such as the DBP and the LBP.
The Remittance Advice shall be prepared in six (6) copies to be distributed as follows:
Original - National Cash Accounting Division, BTR;
Duplicate - National Cash Division
Triplicate - Provincial Treasury Fiscal Examiner
Quadruplicate - National Coll&ng Officer - Chief Accountant
Quintuplicate - Agency Auditor
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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Sextuplicate - File -National Collecting Officer
(Government Accounting and Auditing Manual - GAAM Vol. I, Section 115, "Remittance Advice7
F. FIDELITY BOND (p 15)
Fidelity Bonds and insurance premiums are subject to these rules:
1. Employees accountable for funds andlor property in the amount of P2,000.00 or more
shall be bonded with the Fidelity Fund of the Treasury of the Philippines. The Agency
to which the insured officer pertains shall pay the whole premium on hislher bond.
2. While the maximum bond is fixed at P3,750,000.00, no limitation is fixed for the
maximum cash and property accountability.
3. Employees accountable for funds andlor pmperty in the amount of P2,000.00 or more
shall be bonded with the Fidelity Fund of the Treasury of the Philippines. The Agency
to which the insured officer pertains shall pay the whole premium on hislher bond.
4. While the maximum bond is fixed at P3,750,000.00, no limitation is fixed for the
maximum cash and pmperty accountability.
5. The premium rate shall be 1/2 of 1% per annum (refer to BTR revised schedule),
payable annually in advance on the first day of January of each year.
6. When the bondable employees are relieved of their accountability, the cancellation of
their bonds shall be effected immediately.
7. Payment of insurance premiums of government property such as buildings, equipment,
motor vehicles, and others are charged to this account.
(Government Accounting and Auditifig Manual - GAAM Vol. I, Section 409 General provisions)
G. WORK AND FINANCIAL PLAN (WFP) (pp 17-18)
The Work and Financial Plan is a document that serves as an operating budget and presents
the work to be undertaken. 'The required measures to be accomplished are expressed in the physical
terms, e.g. personal services, the timing of the work and the financial requirements per month and
per quarter. The DBM reviews and uses the document in releasing the annual comprehensive Advice
of Allotments (AA) and the Notice of Cash Allocation (NCA).
1. Work Plan (WP) shall contain detailed information in the regional allocation, description or
specification of each intended output, the annual targets and corresponding quarterly breakdowns for
each functionlactivitylpurposelpmjects.
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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2. Financial Ran (FP) shall present the monthlylquaderly financial operating requirements of
the Work Plan indicating the specific expenditures object for each functimlactivityipurpose and project.
Where a resenre is imposed, the annual financial requirement shalt be the appropriation net of the
amount reserved.
MODIFICATIONS OF WFPs (Changes in Expenditure Items)
Modlficatlon of Expenditure Components. Unless specifically authorized by RA 9162, no change or
modification shall be made in the expenditure items authorized in aforesaid Act and other
appropriations or laws unless in cases of augmentations from savings in appropriation as authorized
under Section 25(5), Article V1 of the t 987 Philippine Constitution.
(Republic Act-RA 9f62 entitled "An Act Approprlatlng Funds For The Operation Of The
Government Of The Republic Of The Philippines From January 7 To December 31, Twenty
Hundred And One, And Fur Other Purp<~es" or the 2002 GAA, Sec. 51, Geneml Provisions)
Augmentation of MOO Items. Agencies may augment an item or expenditure within Maintenance
and Other Operating Expenses (MOOE), except intelligence and confidential funds as specified in
object code 19, from savings in other items of MOO without prior approval of the Department of
Budget and Management (DBM).
(Republic Act-RA 9162 entitled "An Act Approprfating Funds For The Operation Of The
Government Of The Republic Of The Philippines F m January I To December 31, Twenty
Hundred And One, And For Other Purposes" or the 2002 GAA, Sec. 57, General Provisions)
Resli~nrnent of Funds for Foreign-Assisted Projects. The amount appropriated in this Act for the
implementation of foreign-assisted project, composed of loan proceeds and peso counterpart
components, shall not be realigned except to another foreign-assisted project after considering the
allocation per component: Provided that the total project cost approved by NEDA-ICC for each foreign-
assisted project shall not be exceeded.
Implementation of this section shall be subject to guidelines to be issued by the DBM.
(Republic Act No. 10633 section 76 entitled "An Act Appmpriating Funds Ibr the Opemtion of
the Government of the Republic of the Philippines Itom January 1 to December 31,2014 and fw
Other Purposes " or the GAA FY 2014 " Sec. 76, Genemi Pnrvfsions)
H. FOREIGN ASSISTED PROJECTS (FASPS) (pp 19-20)
The delegated FASPO functions, shall in all cases, be consistent to the LoanlGrant Agreement, Annual
Work and Financial Plans, Travel Plans and Procurement Plans approved by the Secretary or his duly
authorized representative and to nationallagency policies, laws, rules and regulations pertinent thereto,
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
Central-Based FAP - refers to project whose fund allotment I SARO are released at the DENR
Central Office from the DBM.
Bureau-Based FAP - refers to project whose fund allotment I SARO are released at the
Bureau concerned from the DBM.
Region-Based FAP - refers to project whose fund allotment I SARO are released at the DENR
Regional Office from the DBM.
PENRO-Based FAP - refers to project whose fund allotment I SARO are released at the
Provincial Environment and Natural Resources Office (PENRO) from the DBM.
Manual of Authorities on Financial Matters
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Annex B
LIST OF LEGAL BASES
LAWSIGUIDELINES TITLEISU0JECT SECTION
FINANCIAL
Commission on
Audit {COA)
Circular No. 2005
-001 dtd 28 Feb 2005
COA Memo dtd 13
Jan 2006
New Government
Accounting System
(NGAS) Vol. II, Sec 46
COA Cir. No. 2005-
01 dtd 28 Feb 2005
NGAS Vol. 1,
Sec 161
NGAS Vol. I , Sec 31
NGAS Vol I, Sec 161
NGAS Vol. I, Sec 35
Department of
Budget and Mgmt
(DBM) National
Budget Circular
(NBC Cir) No. 488
dtd 22 May 2003
"Accounting Policies Related to the Budgetary System in
theNational,CorprateandLocalGovernmentSectors
Under the New"
"Revised Forms for Use in the Obligation and Disburse-
ment of Funds Under the New Government Accounting
System"
"Accounting Policies Related to the Budgetary System in
the National, Corporate and Local Government Sectors
Under the New Government Accounting System (NGAS)"
'Accounting Policies Related to the Budgetary System in
the National, Corporate and LmaI Government Sectors
Under the New Govemment Accounting System (NGAS)"
"Liability of I tlegal Expenditures"
"Disbursement by Checks"
1
Two T p s of Checks:
I j. Modified Disbursement System (MDS) Checks
2. Commercial Checks
"Disbursement Through flank - Payroll System"
'Fund Transfers to Operating Units"
Obligation
Request(0bR)
p 4
ObR
p 4
-
Disbursement
Voucher (DVJ
p 5-7
-
DV
p 5-7
DV
p 5-7
I Checks1
Authority to
Debit AGcount
I (ADA)
pp 8-1 0
Regular Cash
Advance (CA)
pp 8-1 0
Su bAllotment
Advice ( SAAL -
p ll
Manual of Authorities on Financial Matters
Department of Environment and Natural Resources
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( LAWSIGUIDELINES ~ 1 SECTION ~
DBM NBC No. 488
dtd 22 May 2003
Secs 3.0,3.4
DBM NBC No. 488-A
dtd 18 June 2003
"Fund Transfers to Operating Units"
NGAS Vol. I,
Sec 22
Notice of
Transfer of
Allocation (NTA)
1
"Ciarification on the Procedures Relative to Fund
- Transfer to Operating Units"
Government
Accounting and
Auditing Manual
(GAAM) Vol. I, Secs
66 and 68
p l l
NTA
p 11
Teporting of Collections and Deposits"
I
Collection
p 12-13
"Bonding of Accountable Officers"
"Reporting"
. - - .. . . . - . -. - -
GAAM Vol. I, Sec
409
GAAM Voi. I, Sec 66
Collection
p 12-13
Collection
p 12-13
GAAM Vol. I, Sec I "Remitlance Advice' Remittance --
R.A. 9162 or GAA
2002
Sec 59
"General Pmvisions"
Tionding of Accountable ORicers"
R. A. No. 10633 or
GAA FY 2014
-
General Pmvisions
Sec 76
Fidelity Bond
p 15
p 15
"An Act Appropriating Funds For The Operation Of The
Government Of The Republic Of The Philippines From
January 1 To December 31, Twenty Hundred And Two,
Work and
Financial Plan
(WFP) pp. 17-18
And For Other Purposes or the GAA 2002"
"An Act Appropriating Funds for the Operation of the
Government of the Republic of the Philippines Fmm
January 1 to December 31, Two Hundred and Fourteen,
and for Other Purposes or the GAA 2002"
Realignment of
Funds for Foreign-
Assisted Projects
pp 19-20
I
m - ;
. . . , ,
m d o m m
L l : : F Y - m - I a m -
m m
W U U 8 -
k m d a q
m - m w n t
1
m a -
I m u - r
-
I
I m e z ' O W
~ ~ V Y L O I I I I [ I V ~ V a '