Republic of the Philippines

DEPARTMENT OF LABOR AND EMPLOYMENT

REGION VI

QUALITY PROCEDURES MANUAL

Effectivity: December 3,
Reference Code: PM 5.4.1.2 Revision No: 1
2013
Procedure Title: Recording of Obligation Process

I. OBJECTIVE

That all obligations incurred against government funds and appropriations in DOLE Region VI
are accounted and monitored within 24 working hours upon receipt of complete documents.

II. SCOPE

The procedure starts with the receipt of supporting document/s to take up obligation and ends
with the submission to the Accounting Unit of the approved Obligation Budget Request.

III. TERMS AND DEFINITIONS

Appropriations/Allotment Refers to the amount authorized by the State Legislature

for use through-out the year for the purposes specified.

Obligation Refers to the commitment of a government agency

arising from an act of a duly authorized official, which
binds the government to the immediate and eventual
payment of a sum of money.

Obligation Request (ObR) Refers to the form used for the certification of the
availability of allotment and contains the details of the
obligation.

Registry of Allotment and Refers to the registries maintained to record allotments

Obligation (RAO) and obligations to monitor the status of funds of the
government. Separate registries are maintained for
Personal Services, Maintenance and Other Operating
Expenses, Capital Outlay and Financial Expense.

Control File Refers to the document used to record in a series

obligations processed.

IV. DOCUMENTARY REQUIREMENTS

1. Disbursement Voucher and its supporting documents/Payroll/Contracts/Purchase

Order
2. Obligation Request (ObR)
3. Registry of Allotment and Obligation (RAO)
4. Control File

Page 1 of 3

Reference Code: PM 5.4.1.2
Procedure Title:
V. PROCEDURE FLOW
Key Steps
START
Pre-evaluates completeness of
supporting documents
No
Complete?
office/personnel
Yes
Prepares, process and signs
Obligation Request
Records obligation incurred to
the electronic control file
Records obligation incurred to
the respective RAO
Forwards to Accounting duly
signed ObR by the Budget
Officer
END
Effectivity: December 3,
Revision No: 1
2013
Recording of Obligation Process
Responsible
Details
Action Officer
Pre-evaluation of Documents
The Budget Officer/
Authorized Personnel
checks the completeness of
Budget Officer/ documents for obligation
Authorized e.g. DV/Payroll and its
Personnel supporting documents,
Contracts/Purchase Order.
(Vol 1 Sec 15.1 Manual on
NGAS)
Returns to the
concerned
Preparation and Processing
of Obligation Request
The Budget Officer/
authorized personnel
Budget Officer/ prepare the Obligation
Authorized
Request form and fills up the
Personnel amount to be obligated.
Facilitates signing of ObR by
the requisitioning unit. ObR
is then serially numbered.
Budget Officer/ Only the Budget Officer/
Authorized
Designated BO can sign the
Personnel ObR.
Recording of Obligation
 Budget Officer/
Budget Officer/ Authorized personnel
Authorized
will record the duly
Personnel signed ObR to the
electronic control file
which serves as the
logbook.
Budget Officer/  Budget Officer/
Authorized Authorized personnel
Personnel records the obligation
incurred to the
respective RAO.
Forward to the Accounting
Unit
The Budget Officer/
Authorized personnel
forwards the duly signed
ObR to the Accounting Unit.
Page 2 of 3
 Effectivity: December 3,
Reference Code: PM 5.4.1.2 Revision No: 1
2013
Procedure Title: Recording of Obligation Process

VI. REFERENCES

Document Subject
NGAS National Government Accounting System
COA Circular 2006-003 dated. 01-31-2006 Restatement with amendments of COA
Circular No. 2005-001 on Accounting Policies
Related to the Budget, Accounting and
Disbursement Functions in National
Government Agencies under the New
Government Accounting System (NGAS)

VII. RECORDS GENERATED

1. Registry of Allotment and Obligations (segregated per account class)

2. Obligation Request
3. Control File

Prepared by: Reviewed by: Approved by:

NONA GRACE B. GAMBOA SALOME O. SIATON PONCIANO M. LIGUTOM

Administrative Officer OIC-Asst. Regional Director/ Regional Director
V/Budget Officer QMR

Page 3 of 3