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REQUIRED DOCUMENTS FOR COMPLETE FINANCIAL

TRANSACTIONS
INTRODUCTION: All policies and requisites dictated in R.A. 9184 or the
Government Procurement Reform Act for LGU Procurements and its IRRs
must be complied with prior to the processing of financial documents for
payment. Here, procurement is defined and refers to the acquisition of
goods, consulting services and the contracting for infrastructure projects by
the procuring entity. In case of projects involving mixed procurements, the
nature of the procurement, i.e. goods, infrastructure projects, or consulting
services, shall be determined based on the primary purpose for the contract.
Procurement also includes the lease of goods and real estate.
The following are the documents required for the processing of payments to
suppliers and contractors:
1. PURCHASE REQUEST (PR)
This form shall be used by any government agency as a proof or
basis in placing purchase orders provided, however, that the requested
items are not on stock. It must contain the detailed specifications of
goods (supplies, equipment, etc.) and quality based on the critical
need of the requesting office/end-users and indicated in the AIP and
APP of the Office.
The Treasurer issues a certification as to cash availability.
2. PURCHASE ORDER (PO)
Upon approval of the Purchase request, the appropriate
procurement process is performed. As prescribed by RA 9184, all
procurements must undergo public bidding unless it falls under any of
the alternative methods of procurement i.e. shopping, negotiated
procurement, repeat order, direct contracting or single source
procurement and limited source bidding.
When a winning bidder has been determined, the Purchase Order
is issued containing the list of items awarded and the contract price
(which must be equal to or lower than the approved budget for the
contract or ABC).
The Governor approved the P.O. The winning supplier signs his
conformity.
The Purchase Order is the contract that binds the supplier and
the PGLU.
3. ACCEPTANCE AND INSPECTION REPORT (AIR)
This form is prepared each time a delivery is made and an
infrastructure is completed. It recognizes the acceptance of goods
delivered and/or infrastructure project completed and actually
inspected according to detailed specification including its quantity and
quality. Only the duly authorized department head-Inspectors must
sign the single Inspection Report for correction and accuracy of
delivery based on specifications per approved PO.
4. OBLIGATION REQUEST (ObR)
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This form is used by the Budget Office to obligate the expense


for the particular procurement and certify the existence of available
appropriation.
The head of office or department certifies to the validity,
propriety and legality of the supporting documents attached to the
ObR.
5. DISBURSEMENT VOUCHER (DV)
This form is used for all money claims. It must be accompanied
by proper and complete supporting documents, which may vary.
In the case of procurements, the following are the required
supporting documents:
Approved Purchase Request
BAC Documents
Approved Purchase Order
Duly signed Acceptance and Inspection Report (quantity and
quality and total amount must equal the purchase order)
Delivery Receipt or Sales Invoice duly issued.
Approved Obligation Request
For the DV, the flow of this financial document/s are:
a) The Provincial Accountant or his authorized representative certifies
the completeness of supporting documents.
b) The Provincial Treasurer or his authorized representative certifies
the availability of funds as provided in the LGC.
c) The Governor or his authorized representative approves the
payment covered by the DV.
d) The Claimant acknowledges payment for the receipt of check/cash
and the date of receipt.
Furthermore, Section 39 of the NGAS states the following:
Approval of disbursements by the LCE himself shall be required
whenever local funds are disbursed except for regularly recurring
administrative expenses such as payrolls for regular or permanent
employees; expenses for light, water, telephone and telegraph
services; remittances to government creditor agencies such as GSIS,
BIR, PhilHealth, Pag-Ibig, LBP, DBP, NOP, PS of the DBM and others,
where the authority to approve may be delegated.
Disbursement Vouchers for expenditures appropriated for the
operation of the Sangguniang Panlalawigan (SP) shall be approved by
the Provincial Vice Governor.
6. CHECKS
Checks are signed by the Provincial Treasurer and the Governor.
In some transactions as specified in the new Signing and Approving
Protocol (For Signatures/For Initial Matrix), the checks are signed by the
Treasurer and the Administrator.
Section 40 of the NGAS states that CHECKS shall be drawn only
on duly approved DVs. It shall be drawn by the Treasurer and

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countersigned by the Governor/Administrator, as the case maybe. The


Vice Governor signs the checks for the SP

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