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Treasurers’

Manual

School Year 2006-2007

By
Council of Student Organizations
De La Salle University
Budget Team

In Cooperation with
Office of Student Affairs and the
Office of Student-LIFE
Table of Contents
Definition of Terms Definition of Terms

I. Operational Fund 1. Operational Fund/CSO Budget. This is a sum of money given by


the University to an organization, which is regulated by the CSO.
A. Standing Policies
B. Requisition Procedures 2. Requisition Forms. These are forms from the Budget Team filled
- Supplies Requisition up by an organization in making any requisitions. These signify a
- Food Requisition deduction from the organization’s Operational Fund.
- Mimeographing Requisition
- Photocopying Requisition 3. Working Fund. This is the money of the organization, which was
C. Guidelines for Requisitions obtained from fundraising activities, Annual Recruitment Week,
donations and solicitations. This fund is made up of both
II. Working Fund Depository Fund and Petty Cash Fund.

A. Standing Policies 4. Depository Fund. This is the part of the Working Fund deposited
B. Guidelines to the Accounting Office.
C. Depository Fund
a. Book Transfer Procedures 5. Petty Cash Fund/Cash on Hand. This is a sum of money from the
b. Reimbursement Procedures Working Fund that the Organization Treasurer personally keeps
c. Cash Advance Procedures and can be used for small or unforeseen expenses.
d. Liquidation Procedures
e. Depositing Procedures 6. Payment Requisition Slip (PRS). This is one of the forms used by
D. Petty Cash Fund the treasurer in withdrawing from its Working Fund in the
a. Establishment for Petty Cash Fund Procedures Accounting Office. These forms are found in the CSO Treasurer’s
b. Petty Cash Fund Replenishment Procedures table.

III. Treasurers’ Requirements 7. Deposit Slip. This is the form used by the treasurer when
depositing cash or checks in the Accounting Office.
A. Treasurers’ Meeting
B. Financial Record Book 8. Liquidation – A post cash advance procedure where the treasurer
C. Turnover of Funds will have to summarize the actual expense to which the withdrawn
D. Specimen Signature cash was used. Here, the CSO Treasurer, the Accounting Office and
E. Working Fund Statement the Budget Team will verify whether the money has gone into its
F. Variance Statement intended use. If however, there is excess cash, this will be subject
G. Activity Requirements to the deposit procedures as stated in the manual.
H. Fundraising Activities
I. Other Requirements/Guidelines 8. Working Fund Statement. This is a summary of inflow and
outflow of cash that an organization has incurred during a
IV. Appendices particular period. Three (3) copies of this statement are required.
9. Variance Statement - This is a document to be prepared at the end regulation of the CSO Treasurer. This fund may vary in
of a certain period so as to compare the projected revenues (pr) amount every school year.
from actual revenues (ar) and budgeted costs (bc) from actual costs
(ac). Three (3) copies of this statement are required. 2. Any ending balance from the Operational Fund of the
preceding semester will be carried over to the next semester
10. Income Statement. This is a detailed report of the revenues and of the same school year. However, ending balances of the
expenses that an organization has incurred during a fundraising whole school year will be reverted to the University.
activity.
3. There will be a budget update in every Treasurers’ Meeting of
11. Financial Record Book (FRB) - This book will contain records of every semester to discuss the financial status of the Council
all cash inflows and outflows during the school year. There are 3 regarding the Operational Fund.
separate sections in the book namely: Depository Fund, Petty Cash
and Requisitions for each term in the same school year 4. Cash advances from the Operational Fund are not allowed
except in cases approved by the CSO Treasurer and the S-
12. Summary of Projected Expenses. This is a financial document LIFE Director.
that summarizes the estimated expenses that will be incurred by
the organization in holding a future activity. B. Requisition Procedures

13. Summary of Petty Cash Expenses. This is a financial document 1. Supplies Requisition and Food Requisition
attached to a PRS that summarizes the expenses already incurred Secure 3 copies of Supplies Requisition Slip / Food
by the organization and is used when a Treasurer replenishes the Requisition Slip from the Budget Team table and fill up the
Petty Cash Fund. requirements on each page correctly. Have it assessed by the
University Bookstore or the appropriate food establishment.
14. Summary of Expenses Incurred. This is a financial document Be sure that each page has the signature of the person-in-
submitted to the Accounting Office attached to valid original charge.
receipts for liquidation of cash advance or reimbursement of
expenses. Mimeographing Job Order and Photocopying Job
Requisition
OFFICE OF THE TREASURER Secure 3 copies of Mimeographing Job Order Slip /
COUNCIL OF STUDENT ORGANIZATIONS Photocopying Job Requisition Slip from the Budget Team
DE LA SALLE UNIVERSITY table and the forms provided by MRDO (for mimeographs).
Fill up the requirements on each page correctly. (Note: The
I. OPERATIONAL FUND/CSO BUDGET price list of the MRDO and the photocopiers would be posted
on the Budget team’s bulletin board and/or uploaded in the
A. Standing Policies Files Section of the treasurers’ e-group.)

1. Each organization will be given by the University an 2. Have it properly authorized by the Organization
Operational Fund for each year, which will be utilized in any Treasurer/President.
amount without exceeding it. This shall be subject to the
3. Submit the filled-up slips to the “For Approval” rack of the by the Budget Team during the office hours of the Treasurer,
CSO Treasurer. which is subject to change per term.

4. Get the approved forms from the “Approved Forms” rack of These approval periods will be announced every term. Each
CSO Treasurer. Check whether each page has a “cleared” is expected to comply with the office hours of the CSO
stamp and a signature of the CSO Treasurer. Treasurer and Budget Team (8:00am – 5:00pm).

5. Claim the items and sign in all the forms to indicate if the items 5. All requisition forms and job order forms to be checked and
have been received (Write RECEIVED BY: and sign under it). recorded by the Budget Team should be placed in the “For
Keep 1 copy of the approved forms for the Organization Approval” rack of the Budget Team at least one day before it
Treasurer (organization’s copy) and submit 1 copy to the is needed. The Treasurer and the Budget Team will not be
person-in-charge of the establishment and 1 copy to the CSO held liable for any forms submitted after this time.
Treasurer.
6. Signed requisition forms and job order forms can be obtained
Note: The following are recognized establishments for requisition: from the “Approved Forms” rack of the CSO Treasurer.
 University Bookstore
 Marco Polo Canteen (SPS Canteen)
 Animo Canteen (Aristocrat Canteen) * No requisitions shall be approved during the Activity Ban Week and
 Zaide Cafe (Z2 Café) the Final Examinations Week. Requisitions and job orders will be
 La Casita Canteen valid only until the day before the activity ban week unless approved
by the CSO Treasurer.
 MRDO
 Filtrex Photocopier (Any Photocopier within the Campus) II. WORKING FUND
C. Guidelines for Requisition A. Standing Policies
1. The Organization President and treasurer are the only 1. Each organization has been assigned their own depository
authorized signatories for requisitions. account number.
2. Only requisitions with complete data will be approved by the 2. Organizations are not allowed to open outside bank accounts.
CSO Treasurer. This includes details of the requisition Any organization proven to have outside bank accounts will
expenses and signature of the personnel in the respective automatically be expelled from CSO and will not be allowed
establishments. to operate in the University.
3. All requisition forms must bear the signature of the CSO 3. The Depository Fund can be used by an organization to
Treasurer. deposit and withdraw their cash/checks. The procedure for
deposits and withdrawals should be followed.
4. Approval Period: The Treasurer will approve requisitions and
job orders only after it has been stamped “cleared” and signed 4. Each organization is allowed to have Cash on Hand/Petty
Cash Fund amounting to a maximum of Php 3,000.00.
6. Every PRS has 3 copies. These are the white and green copies
5. Money put in the Depository Fund having an average balance (for Accounting Office), while the yellow copy of the PRS
of not less than Php5,000.00 per month for the whole School will serve as the organization’s copy. Hence, they should be
Year and will earn an interest of about 6%-8% per annum. kept each time they are presented in the Accounting Office.

6. Interest income will be credited to the organization’s 7. The following will be used to audit the revenues and expenses
depository account during the first term of the next school year. of an organization:

B. Guidelines: a. Receipts. All the expenses incurred by an organization


must be justified by OFFICIAL RECEIPTS. Any
1. Be sure to sign in the Memo Logbook each time memos are expense that cannot be supported by acceptable receipts
submitted to the Budget Team’s ‘For Approval’ Rack. Audited except for traveling expenses shall not be honored.
memos would be placed on each of the organization’s
envelopes as provided for on the Budget team’s table. Submit 3 b. Acceptable Invoice/Official Receipts
copies for each memo for: organization’s finance and
documentation, and Accounting Office (except as stated in 1. Original
some procedures).
2. BIR Registered – with TIN (Tax Identification
2. For any memo with total amount below Php 5,000, only the Number) and BIR Permit Number clearly printed
name of the Director of the Student LIFE (S-LIFE) must be on
included. While for memos amounting to Php 5,001 - 20,000, the receipt.
the names of the S-LIFE Director and the Dean of Student
Affairs must be included. And for memos amounting to Php 3. Cash Invoice (accompanied with memo for expenses
20,001 and above, the names of the S-LIFE Director, the Dean without OR)
of Student Affairs and Executive Vice-President must be
included. 4. Sales Invoice (accompanied with memo for expenses
without OR)
3. Be sure to sign the PRS Logbook provided by the CSO
Treasurer each time you get a PRS. Entries must be Note: For Cash Prizes, Payment to Jeepney Rentals, or Service fees,
typewritten, or preferably computerized. (See the Appendix use the Acknowledgement Memo.
Section for the necessary entries). It is very much required PRS
forms are neatly filled up. 8. For single items amounting to Php 1000 and above in
reimbursements and cash advances, you need to justify them for the
4. All organization treasurers must have with them the Financial EVP. For items which normally go through the Purchasing Dept.
Record Book (FRB) to monitor inflows and outflows of cash. (printing, trophy, medal, and supplies), at least 3 establishments must
All the PRS and OR supporting documents will have be cited from which you have canvassed the price for comparison, and
information that must be entered under the Depository Fund to prove that the one you purchased was the cheapest.
Section.

5. Do not use the PRS to reimburse amounts below P100. C. Depository Fund
List of Expenses and receipts (for documentation and for
a. Book Transfer Procedures finance recordkeeping) should be placed in the “For Approval”
rack of the Budget Team table. Allow time for the Budget
1. Secure a PRS from the CSO Treasurer’s table and fill it up Team to audit the said memos. Allow 1-2 weeks for
correctly. processing.

2. Print a Book Transfer Memo with complete details as presented 5. Check if the photocopy you placed in the Budget Team table is
in the format. already audited. If stamped “audited”, give the copy to the
Organization Secretary. If not, follow it up with the Budget
3. The original copy of the Memo, together with the team.
accomplished PRS and photocopy of the A-form and a separate
photocopied Memo should be placed in the “For Approval” 6. Check if the PRS is approved in the PRS logbook. Get from
rack of the Budget Team table. Allow time for the Budget your respective organization’s envelope (located on the table
Team to audit the said memo. Allow 3-5 days for processing. of CSO Treasurer) if the yellow copy of the PRS is already
available. If not, documents are still in process.
4. Check if the photocopy of the memo that you placed in the
Budget Team table is already audited. Give the copy to the 7. Bring the yellow PRS to the disbursements window of
organization secretary. Accounting Office and claim the check. Be sure to get back
the yellow PRS. Encash the check at UCPB (Torre Lorenzo).
5. Check if the PRS is approved in the PRS logbook. Get from
your respective organization’s envelope (located on the table of c. Cash Advance Procedures
CSO Treasurer) if the yellow copy of the PRS is already
available. If not, documents are still in process. Note: Submission of cash advance requirements must have a lead
time of at least 1 month to give allowance for delays in processing
b. Reimbursement Procedures the transaction. Processing of transactions without delays would
already be done after a week.
1. Secure a PRS from the CSO Treasurer’s table and fill it up
correctly. 1. Secure a PRS from the CSO Treasurer’s table and fill it up
correctly.
2. Print a Reimbursement Memo following strictly the required
format. 2. Secure a quotation from the establishment for huge expenses
(i.e. rent, printing of membership cards and newsletters, etc).
3. Paste each of the original receipts on a bond paper. Each must Checks for cash advances with quotations would already be
be numbered and the corresponding number must appear in the directly addressed to the establishment.
memo.
3. Print a Cash Advance Memo (include description of expenses
4. The original copy of the Reimbursement Memo and official and their estimated amounts).
receipts, together with the accomplished PRS, justification
memo (for single items that cost Php 1,000 and above) and 4. The original copy of the Cash Advance Memo, together with
photocopy of the A-form and a separate 2 photocopy sets of the accomplished PRS, the quotation and photocopy of the A-
form and a separate photocopied Cash Advance Memo and A-
form should be placed in the “For Approval” rack of the e. Depositing Procedures
Budget Team table. Allow time for the Budget Team to audit 1. Get a sheet of deposit slip from the CSO Treasurer’s table.
the said memo. Allow 1 week for processing.
2. Fill out the deposit slip correctly (there are 2 copies in one
5. Check if the photocopy you placed in the Budget Team table is sheet) and have it signed by the CSO Treasurer. Don’t forget to
already audited. If stamped “audited”, give the copy to the log in the deposit logbook located in the CSO Treasurer’s
Organization Secretary. If not, follow it up with the Budget table.
Team.
3. Deposit the cash or check at the Accounting Office. Be sure
6. Check if the PRS is approved in the PRS logbook. If the Cash the Accounting Cashier signs the deposit slips. Two receipts
Advance is approved, get from your respective organization’s will also be given.
envelope (located on the table of CSO Treasurer) if the yellow
copy of the PRS is already available. If not, documents are still 4. 1 copy of the OR (yellow copy) and of the deposit slip must be
in process. submitted back to the CSO Treasurer. The other copy of OR
(white copy) and the deposit slip shall serve as the
7. Bring the yellow PRS to the disbursements window of Organization Treasurer’s copy or in case a solicitation was
Accounting Office and claim the check. A liquidation form made, given to the sponsors.
will also be given. Encash the check at UCPB (Torre Lorenzo).
Note: Always inform the cashier of your respective organization’s
d. Liquidation Procedures account number and account name every time you will be
depositing cash/check.
1. After the activity, fill up the liquidation form correctly and
print a Liquidation Memo regarding the liquidation of D. Petty Cash Fund
expenses. Paste the original Official receipts on a bond paper.
Also, deposit the excess amount of cash advance if there is a. Establishment for Petty Cash Fund Procedures
any.
1. Write a formal letter addressed to controller (Mr. Francisco dela
2. Place a photocopied liquidation form, Memo, and the receipts Cruz) requesting for a petty cash fund. Include organization
together with 2 photocopy sets of List of Expenses and name, account number, purpose, name of new custodian,
receipts at the “For Approval” rack of Budget Team table for amount to be established (maximum of Php 3000) and name of
auditing. At the same time, submit the original liquidation president, noted by faculty adviser and approved by S-LIFE
form and original receipts back to the disbursements office Director. No specific format is required just include ALL the
within 5 days after the activity (if there is any excess cash, necessary information stated.
include a photocopied receipt from depositing).
2. Secure a PRS from the CSO Treasurer’s table and fill it up
3. Check if the copy you placed in the Budget Team table is correctly.
already audited. If stamped “audited”, give a copy to the
Organization Secretary (with the Memo regarding cash 3. Print an Establishment of Petty Cash Fund Memo
advance you submitted earlier).
4. The original copy of the formal letter and Memo, together with Allow time for the Budget Team to audit the said memo.
the accomplished PRS, and a separate photocopied Memo Allow 1 week for processing.
should be placed in the “For Approval” rack of the Budget 5. Check if the photocopy you placed in the Budget Team table
Team table. Allow time for the Budget Team to audit the said is already audited. If stamped “audited”, give the copy to the
memo. Allow 1 week for processing. Organization Secretary. If not, follow it up with the Budget
Team.
5. Check if the photocopy you placed in the Budget Team table is
already audited. If stamped “audited”, give the copy to the 6. Check if the PRS is approved in the PRS logbook. Get from
Organization Secretary. If not, follow it up with the Budget your respective organization’s envelope (located on the table
Team. of CSO Treasurer) if the yellow copy of the PRS is already
available. If not, documents are still in process.
6. Check if the PRS is approved in the PRS logbook. If the
Establishment is approved, get from your respective 7. Bring the yellow PRS to the disbursements window of
organization’s envelope (located on the table of CSO Accounting Office and claim the check. Be sure to get back
Treasurer) if the yellow copy of the PRS is already available. If the yellow PRS. Encash the check at UCPB (Torre Lorenzo).
not, documents are still in process.
Note: Whenever an expense has been incurred, the treasurer
7. Bring the yellow PRS to the disbursements window of may immediately replenish its funds. Always remember that
Accounting Office and claim the check. Encash the check at expenses that cannot be justified by official receipts will not
UCPB (Torre Lorenzo). be honored.

b. Petty Cash Fund Replenishment Procedures III. TREASURER’S REQUIREMENTS

1. Secure a PRS from the CSO Treasurer’s table and fill it up A. Treasurers’ Meeting
correctly.
There will be a Treasurers’ meeting every last Wednesday (U-
2. Print a Replenishment Memo (including the types of expenses, BREAK) of the month to discuss the necessary financial
TIN #, and their corresponding amounts). reports and other requirements. The different schedules for
reconciliation date, submission of both softcopies and
3. Each receipt and its corresponding Petty Cash Voucher must hardcopies of the end-of-term financial requirement will also
be pasted on a sheet of bond paper. Thus, if there are 10 be discussed here. Organization Treasurers should attend the
receipts for replenishment, there are 10 vouchers, there are 10 said meeting. If in case the Organization Treasurer cannot
sheets of bond paper to be submitted for replenishment make it to the meeting, a typewritten formal letter (LEAVE
(excluding the Memo). OF ABSENCE MEMO) addressed to the CSO Treasurer
should be submitted to the Budget Team along with the name
4. The original copy of the Replenishment Memo and official and position of the proxy. Also, the CSO Treasurer should be
receipts, together with the accomplished PRS, and a separate informed about the proxy at least one (1) school day before
photocopied Replenishment Memo and receipts should be the scheduled meeting.
placed in the “For Approval” rack of the Budget Team table.
recruitment, and other fund-generating activities and
summarized list of expenses from activities.
B. Financial Record Book
Note: Any expense paid from the organization’s Working
A financial record book must be kept by each of the Fund that cannot be directly identified with the particular
Organization Treasurers. This book will be passed to the CSO activity but previously recorded by the Organization Treasurer
Treasurer at the end of the term together with other in the Financial Record Book should be summarized under
requirements or at any time required by the CSO Treasurer. “other expenses” or “Miscellaneous Expense” section in the
The format should be strictly observed and followed. At the Working Fund Statement.
end of the School Year, this book should be surrendered to the
Budget Team. F. Variance Statement

C. Turnover of Funds The negative difference (when pr>ar and bc<ac) should be
supported with notes in order to justify the unfavorable outcome
At the end of the School Year, all Organization Treasurers are and deviations from the forecast figures. The threshold point is
required to formally turn over the organization’s funds to the when the difference is above 10% of the projected figures. This is
incoming treasurer. The outgoing treasurer should obtain a consistent with the well known materiality principles of finance.
Treasurer’s Turnover of Funds from the Budget Team. Then
prepare a Petty Cash Fund Turnover memo (if any). G. Post – Activity Requirements

D. Specimen Signature Note: All of the following requirements must first be audited by
the Budget Team.
Each organization will be given a Specimen Signature
Form to be filled up properly with the specimen of the 1. No Expenses Incurred. This is a post-activity document for
signatures to be used by the Organization President and activities without expenses. Two copies will be required for
Treasurer for the whole school year of their term of office. this Memo: 1 for the organization (documentation) and 1 for
This will be submitted to the CSO Treasurer on the date CSO Treasurer. (See the Appendix Section for the format).
required. Failure to comply will mean no requisition approval
by the CSO Treasurer and Accounting Office. New specimen 2. List of Expenses. All activities, where expenses were
signatures should be submitted to the CSO Treasurer if there incurred, require this record for post-activity documentation
will be a change in the specimen signatures. (except for activities that require Actual Income Statement,
LOE is not anymore needed). This must always be submitted
E. Working Fund Statement together with the photocopied receipts of expenses after an
activity. (See List of Expenses in the Appendix Section).
Three (3) copies of the Working Fund Statement must be
submitted to the Budget Team at the end of each semester. H. Fundraising Activities
These copies will be submitted to the following offices by the
Budget Team: the organization, CSO Treasurer and S-LIFE. 1. Projected Income Statement. This document should be
Working Fund Statement will include all income—from submitted together with the A-form, Project Plan and other
fundraising projects, solicitations, donations, membership documents, which are subject to approval (by the S-LIFE
Director) at least 1 month before the activity date. (See
Projected Income Statement in the Appendix Section). Council of Student Organizations
De La Salle University
2. Actual Income Statement (see Income Statement in the
Appendix section). 3 copies must be submitted together with [Logo] [Name of Organization]
3 set of photocopies of the official receipts and other
supporting forms. (2 copies are for the following offices: Date:
Documentations Team and CSO Treasurer; 1 would serve as
the organization treasurer’s copy). It should include all TO: Accounting Office
revenues (inflows) and expenses (outflows) incurred from the
project. THRU: Mr. Voltaire M. Mistades
Dean, Office of Student Affairs
I. Other Guidelines
Ms. Evelyn Lopez-Esparrago
1. The Summary of Expenses Incurred (List of Expenses) with
photocopied Official Receipts will be used in auditing the Director, Office of Student LIFE
expenses incurred and reflected in the financial statements.
Expenses listed in the statements with no supporting FROM: [Name of Organization Treasurer]
documents would be disregarded unless the Organization [Signature]
Treasurer or President proves otherwise and is approved by [Position, Name of Organization]
the CSO Treasurer and the S-LIFE Director.
RE: BOOK TRANSFER OF EXPENSES
2. All solicited cash/check should be supported by a deposit slip INCURRED FOR [ACTIVITY NAME] HELD
signed by the CSO Treasurer and the official receipt provided LAST [ACTIVITY DATE]
by the Accounting Office upon deposit.

3. The organization’s Financial Record Book will be used in


tracing actual cash inflows and outflows. After the auditing This is to notify that [Name of Organization] will pay the
procedures, necessary adjustments will be made to update the amount of P X,XXX.XX to [Organization Where the
books of both CSO and the organizations. Amount Will be Transferred] for the [purpose] used in
[Activity Name] held last [Activity Date].
P.S.
The appendices in the next page show just some of the format of the
different memos and financial statements that will be usually used.
More will be provided in the treasurer’s yahoo group so they can be
easily downloaded by each of the organization’s treasurers. Contact the
Budget Team for more details.
APPENDIX
Petty Cash Fund Turnover Memo
Book Transfer Memo
Council of Student Organizations Reimbursement Memo
De La Salle University
Council of Student Organizations
[Logo] [Name of Organization] De La Salle University

Date: [Logo] [Name of Organization]

TO: Mr. Francisco dela Cruz Date:


Controller
TO: Accounting Office
THRU: Mr. Voltaire M. Mistades
Dean, Office of Student Affairs THRU: Mr. Voltaire M. Mistades
Dean, Office of Student Affairs
Ms. Evelyn Lopez-Esparrago
Director, Office of Student LIFE Ms. Evelyn Lopez-Esparrago
Director, Office of Student LIFE
FROM: [Name of old Officer] [Signature]
[Position, Name of Organization] [SY FROM: [Name of Organization Treasurer]
previous] [Signature]
[Position, Name of Organization]
[Name of new Officer] [Signature]
[Position, Name of Organization] [SY RE: REIMBURSEMENT OF EXPENSES INCURRED
present] FOR [ACTIVITY NAME] HELD LAST
[ACTIVITY DATE]
[Name of new President] [Signature]
[Position, Name of Organization] [SY
present]
SUMMARY OF EXPENSES INCURRED
RE: PETTY CASH FUND TURNOVER
PARTICULARS TIN # AMOUNT

This is to certify that incoming [position], [Name of 001 P


Officer], has received the organization’s Petty Cash Fund X,XXX.XX
amounting to [Php xxx], [amount in words] from [Name 002
of Officer], outgoing [position]. X,XXX.XX

TOTAL P
X,XXX.XX
TOTAL P
X,XXX.XX

Cash Advance Memo

Council of Student Organizations


De La Salle University Liquidation Memo

[Logo] [Name of Organization] Council of Student Organizations


De La Salle University
Date:
[Logo] [Name of Organization]
TO: Accounting Office
Date:
THRU: Mr. Voltaire M. Mistades
TO: Accounting Office
Dean, Office of Student Affairs

THRU: Mr. Voltaire M. Mistades


Ms. Evelyn Lopez-Esparrago
Dean, Office of Student Affairs
Director, Office of Student LIFE

FROM: [Name of Organization Treasurer] Ms. Evelyn Lopez-Esparrago


[Signature] Director, Office of Student LIFE
[Position, Name of Organization]
FROM: [Name of Organization Treasurer]
RE: CASH ADVANCE FOR [ACTIVITY NAME] TO [Signature]
BE HELD ON (ACTIVITY DATE/PERIOD) [Position, Name of Organization]

RE: LIQUIDATION OF EXPENSES FOR


[ACTIVITY NAME] HELD LAST [ACTIVITY
SUMMARY OF PROJECTED EXPENSES DATE/PERIOD]

PARTICULARS AMOUNT

001 P AMOUNT OF CASH ADVANCE P X,XXX.XX


X,XXX.XX LESS: EXPENSES
002 (see summary of expenses incurred) X,XXX.XX
X,XXX.XX
EXCESS (SHORTAGE) P XXX.XX [Name of Organization President]
[Signature]
SUMMARY OF EXPENSES INCURRED [Position, Name of Organization]

PARTICULARS TIN # AMOUNT RE: ESTABLISHMENT OF PETTY CASH FUND


001 P X,XXX.XX

TOTAL EXPENSES INCURRED P X,XXX.XX


This is a request for the establishment of the petty cash fund of

[Organization name] with [account number] amounting to [Php xxx],

[amount in words] to be handled by [custodian’s name] for [purpose or


P
X,XXX.XX justification].

Establishment of Petty Cash Fund Memo

Council of Student Organizations


De La Salle University
Replenishment Memo
[Logo] [Name of Organization]
Council of Student Organizations
Date: De La Salle University

TO: Mr. Francisco dela Cruz [Logo] [Name of Organization]


Controller
Date:
THRU: [Name]
Faculty Adviser TO: Accounting Office

Ms. Evelyn Lopez-Esparrago THRU: Mr. Voltaire M. Mistades


Director, Office of Student LIFE Dean, Office of Student Affairs

FROM: [Name of Organization Treasurer] Ms. Evelyn Lopez-Esparrago


[Signature] Director, Office of Student LIFE
[Position, Name of Organization]
FROM: [Name of Organization Treasurer]
[Signature]
[Position, Name of Organization]
FROM: [Name of Treasurer] [Signature]
RE: REPLENISHMENT OF PETTY CASH FUND [Position] [Name of Organization]

RE: Justification for Single Item Purchases


SUMMARY OF PETTY CASH EXPENSES above P1,000.00

PARTICULARS TIN # AMOUNT This is to justify the purchase of [Name of Item


Purchased] made by [Name of Officer who bought the
001 P item] [Position] of [Org Name] from [Name of Store].
X,XXX.XX This was used for [Purpose] [Name of Activity] held last
002 [Date of Acitivity]. It only costs [Price of the Item], the
X,XXX.XX lowest after canvassing from the following
establishments:
TOTAL P
X,XXX.XX Name of Establishment Contact Person Contact No
Price
1.

2.

3.

Justification Memo Acknowledgement Memo

Council of Student Organizations Council of Student Organizations


De La Salle University De La Salle University

[Logo] [Name of Organization] [Logo] [Name of Organization]

DATE Date:

TO: Accounting Office TO: Accounting Office

THRU: Mr. Voltaire M. Mistades THRU: Mr. Voltaire M. Mistades


Dean, Office of Student Affairs Dean, Office of Student Affairs

Ms. Evelyn Lopez-Esparrago Ms. Evelyn Lopez-Esparrago


Director, Office of Student LIFE Director, Office of Student LIFE
From: [Name of Organization Treasurer]
FROM: [Name of Treasurer] [Signature] [Position], [Name of Organization]
[Position], [Name of Organization]
Re: Commission for Solicitor
RE: ACKNOWLEDGEMENT MEMO

Greetings!
This is to certify that [name of beneficiary] We would like to request your good office to facilitate
received the amount of P X,XXX.XX as [reason]. the payment for the following people for being able to
solicit for [Name of Organization].

NAME AMOUNT
Payment received by: Signature: 1. [[Payable to whom] Php X,XXX.XX
2. [[Payable to whom] Php X,XXX.XX

Date received: Attached herewith are copies of the Official receipts for
your perusal.

Thank you.
Projected Income Statement (Actual – just remove
the word Projected)
Commission for Solicitor Council of Student Organizations
De La Salle University
Council of Students Organization
De La Salle University [Logo] [Name of Organization]

[Logo] [Name of Organization] PROJECTED INCOME STATEMENT

Date [ACTIVITY NAME]


(Activity Date/Period)
For: Mr. Francisco dela Cruz
Controller Date Prepared:

Thru: Mr. Voltaire M. Mistades PROJECTED REVENUES P


Dean, Office of Student Affairs X,XXX.XX

Total Projected Revenues P


Ms. Evelyn Lopez-Esparrago
X,XXX.XX
Director, Office of Student LIFE
LESS: PROJECTED EXPENSES
Total Projected Expenses
X,XXX.XX No expenses were incurred.

PROJECTED NET INCOME FROM OPERATIONS P


X,XXX.XX Prepared by: Noted by:

______________________ ________________________
Prepared by: Noted by: [Name of Treasurer] [Name of Project Manager]
[Position], [Name of Organization] [Project Manager]

____________________ ___________________
[Organization Treasurer] [Organization President]
VP-Finance/Treasurer President Received by:

__________________________________________
____________________ Name of Budget Team Representative/Date
[Name of Project Head]
Project Head

List of Expenses
No Expenses Incurred
Council of Student Organizations
Council of Student Organizations De La Salle University
De La Salle University
[Logo] [Name of Organization]

[Logo] [Name of Organization] SUMMARY OF INCURRED EXPENSES

Organization:
SUMMARY OF INCURRED EXPENSES
Title of Activity:

Organization: Date of Activity:

Title of Activity:

Date of Activity: SUMMARY OF EXPENSES

NO. PARTICULARS TIN NO. AMOUNT


25,000 35,000 10,000
001 P XXX
CASH OUTFLOW
002
A. ACADEMICS
TOTAL P XXX
Activity Activity Name Budgeted Actual Difference
Date Cost Cost
Note; Expense # 2 was taken from the Petty Cash Fund. June 4 Career Talk P 1,500 P 500 P1,000
June 11 Comprehensive 1,000 1,200 (200)1
Prepared by: Noted by: Exam Reviewers
July 16 Tutorial 100 0 100
______________________ ________________________ July 23 Industry Analysis 800 500 300
Seminar
[Name of Treasurer] [Name of Project Manager] July 30 Eco Prac Talk 0 200 (200)2
[Position], [Name of Organization] [Project Manager] August 6 Echoes Newsletter 1,500 1600 (100)
Total P 4,900 P 4,000 P 900
Received by:
B. EXTRA-CURRICULAR
___________________________________
Activity Activity Name Budgeted Actual Difference
Name of Budget Team Representative/Date Date Cost Cost
June 11 1st General P 1,667 P 2,000 P (333)3
Variance Statement Assemby
June 18 1st Ecolympics 1,750 1,500 250
Council of Student Organizations June 25 Membership 6,000 8,700 (2,700)4
De La Salle University Card Distribution
Total P 9,417 P 12,200 P (2,783)
[Logo] [Name of Organization]
C. DEVELOPMENTAL
VARIANCE STATEMENT
Activity Activity Name Budgeted Actual Difference
For the period April 1 to August 31, 2003 Date Cost Cost
Of the school year 2003 to 2004 May 17 Leadership P 400 P 430 P (30)
Seminar
Date Prepared: May 23 Teambuilding 3,000 5,000 (2,000)5
Seminar
CASH INFLOW August Officer’s 0 100 (100)6
27 Evaluation
A, FUNDRAISING Total P 3,400 P 5530 P(2,130)

Activity Activity Name Projected Actual Difference D. SOCIO-CIVIC AND SPIRITUAL


Date Revenue Revenue
July 1 ARW P P 20,000 P 5,000 Activity Activity Name Budgeted Actual Difference
15,000 Date Cost Cost
July 19 Raffle 10,00 15,000 5,000 June 7 Educational P 1,000 P 800 P 200
0 Special
Total P P P Enrichment
Program (ESEP 1)
June 4 Recollection 0 0 0
Total P 1,000 P 800 P 200

E. NETWORKING

Activity Activity Name Budgeted Actual Difference


Date Cost Cost
May 31 JPES Orientation P 0 P 0 P 0
July 19 JPES Ecolympics 0 0 0
Total P 0 P 0 P 0

Footnote Disclosures:
1
The actual number of members who received the comprehensive
exam reviewers was greater than the targeted number of members.
2

Prepared by: Noted by:

_______________________ ____________________
[Name of Treasurer] {Name of President]
VP-Finance President
Working Fund Statement Third Term
Council of Student Organizations [Name of Activity] [PRS #]
De La Salle University [Name of Activity] [PRS #]

[LOGO] [NAME OF ORGANIZATION] DEPOSITORY FUND, as of May 22, 2004

WORKING FUND STATEMENT PETTY CASH FUND, as of March 16, 2004


For the period March 17, 2004 to May 22, 2004 Add. Replenishments of Petty Cash Fund
Of the School Year 2004-2005 #1 [PRS #]
#2 [PRS #]
Date Prepared: SUBTOTAL
Less: Replenished Expenses
DEPOSITORY FUND as of March 16, 2004 #1 [PRS #]
#2 [PRS #]
ADD: SOURCES ASIDE FROM OPERATIONAL FUND Unreplenished Petty Cash Expenses
First Term PETTY CASH FUND, as of May 22, 2004
[Name of Activity] [OR #] P XXX
[Name of Activity] [OR #] XXX
CASH BREAKDOWN
Second Term
Depository Fund
[Name of Activity] [OR #] P XXX
Petty Cash Fund
[Name of Activity] [OR #] XXX
TOTAL CASH BALANCE, as of May 22, 2004
Third Term
[Name of Activity] [OR #] P XXX
[Name of Activity] [OR #] XXX
Prepared by: Noted by:

TOTAL BALANCE OF DEPOSITORY FUND

LESS: EXPENSES
Summer Term , [Name of Treasurer] [Name of President]
[Name of Activity] [PRS #] P XXX [Position] President
[Name of Activity] [PRS #] XXX
First Term
[Name of Activity] [PRS #] XXX
[Name of Activity] [PRS #] XXX
Second Term
[Name of Activity] [PRS #] XXX
[Name of Activity] [PRS #] XXX