OFFICE OF CIVIL DEFENSE

The Office of Civil Defense (OCD), as the implementing arm of the National
Disaster Risk Reduction and Management Council, shall have the primary mission of
administering a comprehensive national civil defense and disaster risk reduction and
management program by providing leadership in the continuous development of
strategic and systematic approaches as well as measures to reduce the vulnerabilities and
risks to hazards and manage the consequences of disasters.

On September 27, 2010, Republic Act 10121, otherwise known as the Philippine
Disaster Risk Reduction and Management Act of 2010, was passed into law. This Act,
aimed to strengthen the country’s disaster risk reduction and management system, was
immediately passed in response to the massive effects of Typhoon “Ondoy” that brought
havoc to the National Capital Region last September 26, 2009 The present OCD is
shifting its concerns from disaster response paradigm to a more proactive disaster risk
reduction and management.

Mission

To provide leadership and administration of a comprehensive national civil

defense and disaster risk reduction and management program.

Vision

A center of excellence in disaster risk reduction and management by 2020.

Functions

1. In times of war and other national emergencies of equally grave character,

coordinate the activities and functions of various government agencies and
instrumentalities, as well as of private institutions and civic organizations devoted
to public welfare to maximize the utilization of the facilities and resources of the
entire nation for the protection and preservation of the civilian population and
property.
2. Establish and administer a comprehensive national civil defense and assistance
program to include to estimation of the total material, manpower, fiscal
requirements for carrying out the said program and coordinate the allocation to
local government units such aid in facilities, materials, and funds as may be made
available by the national government.
3. Furnish guidance and coordinate the activities of the national government, local
government, private institutions and civic organization for civil preparedness.
4. Develop and coordinate a program for informing, educating, and training the
public on civil defense measures and activities.
5. Perform other such functions as may be required by law.
FLOWCHART OF THE DISBURSEMENT PROCESS
FLOW OF FINANCIAL TRANSACTIONS

DRRM, GASS and QRF

Step 1. OCD-Main Office deposits funds at Land Bank and advises Regional Offices of
availability of funds at respective Land Bank Branches.

Step 2. The Special Disbursing Officer prepares the Disbursement Voucher with all
required supporting documents properly attached to the said voucher.

For Purchases of Supplies and Materials, SDO prepares the following:

- Purchase Request
- Canvass Papers or Emergency Purchase
- Purchase Order
- Inspection and Acceptance Report

For Repair and Maintenance of Motor Vehicle and Office Equipment, SDO
prepares the following:

- Request for Repair

- Pre and Post Repair Inspection Report
- Canvass Papers or Emergency Repair
- Job Order
- Inspection and Acceptance Report
- Waste Material Report for Replacement of Spare Parts

Step 3. The Disbursement Voucher should be duly signed by

- Chief, Administrative Divisions or Chief, DRRM Division to certify the necessity

and legality of expenditures under his/her direct supervision
 - SDO to certify the availability of funds and completeness of documents
- Regional Director for approval of payment

Step 4. The SDO prepares check and release to claimant/payee. He/she shall see to it that
the Disbursement Voucher is duly signed and payment is duly received by the
claimant/payee.

Step 5. The Special Disbursing Officer prepares the liquidating instrument for
Verification/Post-audit and approval of the Regional Auditor.

Step 6. The Special Disbursing Officer submits approved liquidating instruments to

Accounting Section of Central Office.
FLOWCHART OF THE DISBURSEMENT PROCESS
PROCURMENT PROCESS FOR GOODS AND SERVICES ABOVE P50,000

Step 1. End user prepares Purchase Request.

Step 2. Determine the mode of procurement (small value process)

Step 3. Post to PhilGeps

Step 4. Prepare Abstract of Canvass to determine the lowest bidder.

These documents will be submitted/send to BAC Secretarial-Central Office for BAC

Resolution.
NARRATIVE REPORT

We, the fourth year Bachelor of Science in Accountancy students of Father

Saturnino Urios University are tasked to interview and request a copy about the
Disbursement Process with corresponding recording process and sample of supporting
documents of an existing National Government Agency (NGA) as an Outcome-Based
Education requirement of the subject course, Accounting for Governmental, Not-for-
Profit Entities and Specialized Industries (Acctg 411A) under Ms. Chenee O. Go, CPA. This
Outcome-Based Education requirement serves as a semi-final examination and was
designed to further understand the concepts discussed during the class discussion.

The task to inquire about Disbursement Process of an existing National

Government Agency was given last February 08, 2018, Thursday in the evening during
our class discussion. The class was divided into groups with five maximum members in
each group and part of the requirement that no group should have the same NGA to be
interviewed. In order for us to have enough time to do the requirement, Ma’am Go
allocated the rest of the semi-final meetings for the completion of the requirement.
Specific requirements include: (1) Inquire and request a copy of the flow chart of the
Disbursement Process of an existing NGA from request to payment including the
recording process and the person/s designated. (2) Make a narrative report. (3)
Documentation with pictorials. (4) Sample attachment with heading in latest form and it
should be compiled. (5) Inquire procurement process of goods and services. These
requirements are agreed upon by the students and the instructor to be passed on or
before February 26, 2018 at 3:00 PM.

After the task was given, we planned and chose what NGA we are going to
interview. Fortunately, one member of the group has a sister working with the
government. Then we decided to choose that NGA for we knew that it would allow us
to easily asked to have an interview because we have a connection. In order to ask
formally an interview, we send a formal letter signed by the representative of the group
and the instructor. After the confirmation, we immediately proceeded to the agency to
conduct an interview.
 It was February 21, 2018, Monday, at 3:00 in the afternoon that we immediately
went to the Office of Civil Defense- Caraga Region which is located at 2nd Floor WSL
Building, T.Calo St., Brgy. Tandang Sora, Butuan City. We enter the building and
accommodated by one of the employees before having the formal interview. After a few
minutes, the interview started. We interviewed Ms. Marie Lynn B. Tadle, the Special
Disbursing Officer of the agency. We are accommodated well by Ma’am Mar. All the
specific requirements were given. We enumerated all our questions and what we want
and she gave us answers.

First was, as to what the disbursement process of OCD-Caraga is, she searched the
file in her computer, then she presented and explained to us the disbursement process.
According to her OCD- Caraga’s disbursement process is way easier compared to that of
other NGA’s as they don’t prepare financial statement and they are not accounting
receipts, only disbursements, because the nature of the work of OCD is always to pay
out necessary expenses for trainings, travels, seminars, conventions and other Disaster
Risk Reduction and Management related works. Then lucky enough, she even has the file
printed for us to have a copy. Then we asked as to what is their process if they are going
to purchase goods or services amounting to P50,000 and above. According to her, of
they are to procure goods and services amounting to P50,000 and above, first, the end
user need to prepare a purchase request. Then they will determine the mode of
procurement, they are practicing the small value procurement, then it will be posted to
PhilGeps for bidding. The canvass committee, since they don’t have a Bids and Awards
Committee (BAC), will then prepare the minutes of meeting after doing an abstract of
canvass to determine the lowest bidder. Then the minutes will be submitted together
with documents mentioned above to the Bids and Awards Committee (BAC) Secretarial-
Central Office. More or less, it took one hour and thirty minutes to finish our interview.

After the interview, we extended our gratitude to Ma’am Mar and the rest of the
employees who are present at the time. We acknowledge her efforts and time in giving
us a substantive document for our requirements and allowing us to conduct an interview.
Ma’am Mar also extended her gratitude for choosing OCD-Caraga as the NGA that we
interviewed. She said that it is a privilege to help students in their studies because she also
been there than that. She said that she was an Accounting Student also and she knows
how hard it is. Working accounting related works during employment or in the
government, she added, is easy compared studying accounting concepts during
undergrad. After which, we asked if we can take a picture with her and to have selfie
outside the building with the OCD logo as part of our documentation.

Then we went back to FSUU to plan and organize the making of the paper. Due
to busy schedules and other requirements, we decided to assign task to be done by each
member of the group to maximize our time. We actually started the paper last October
22, 2018, that was three days after the interview because we took the remaining exams
during semi-final.