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Supporting Documents

Cash Advances TEV Fund Transfers

Purchases/ Lease of Venue/


Special Projects
Procurement Catering
COA Circular 2012-001 dated June 14, 2012
Revised guidelines and documentary requirements for
Common Government Transactions
Certificate as to Availability of Funds (CAF)
Certificate as to Availability of Funds (CAF) refers to the
certification made by the proper accounting official (Chief
Accountant/Head of Accounting unit) of the agency
concerned that funds have been duly
appropriated/allotted for the purpose of entering into a
contract involving expenditure of public funds and that the
amount necessary to cover the proposed contract for the
current fiscal year is available for expenditure on account
thereof, as verified by the Auditor concerned, pursuant to
Section 86 of PD 1445. The CAF is required for purposes of
entering into contracts for certain types of expenditures
and is an integral part of the contract.
Certificate as to Availability of Funds (CAF)
The following contracts entered into by heads of agencies
shall be supported by the CAF (Section 3.1 of COA
Circular No. 82-122-B):
a. Multi-Year contracts for capital projects
b. One-Year contracts for capital projects
c. One-Year contracts for supply of commodities in
excess of three (3) months estimated consumption and
service, including equipment and maintenance contracts
d. Other contracts requiring payments which are
chargeable to agency current operating or capital
expenditure funds.
Certificate as to Availability of Funds (CAF)
In addition to accomplishing the CAF, Section 4.4 of COA
Circular No. 82-122-B states that the accounting official
shall also sign the contract as witness. Contracts not so
witnessed or not supported by a CAF shall be considered
null and void. (LOI 968 and Sec. 87, PD 1445).
Certificate as to Availability of Funds (CAF)
PROCEDURES
Area of Seq. Procedures
Responsibility
BAC 1.a Award the project to the bidder with Lowest Calculated Responsive
Bid
RPCs/Procurement 1.b Reviews the terms and conditions of the final
Officers/Head, Contract/Agreement/MOA
General Services
Multi-Year contracts for capital projects
One-Year contracts for capital projects
One-Year contracts for supply of commodities in excess of three
(3) months estimated consumption and service, including
lease/rental agreements, maintenance contracts, etc.
Other contracts requiring payments which are chargeable to
agency current operating or capital expenditure funds
Head of the 2 Signs the contract and forwards to the Accounting Division/Unit.
Agency/Entity
Area of Seq. Procedures
Responsibility
Chief Accountant 3 Certifies the contract as to availability of funds. This may be done by
stamping on the contract itself or by preparing a Certificate of
Availability of Funds (CAF). In addition to accomplishing the CAF, the
accounting official shall also sign the contract as witness.
Budget Division 4 Prepares ORS for the entire contract price and attaches the signed
contract and CAF.
BAC/Procurement 5 Within five (5) working days from the execution of a contract, the
Officers agency is required to furnish the Auditor with a copy of perfected
contracts and purchase orders together with the supporting
documents for review.

A copy of any purchase order irrespective of amount, and each and


every supporting document, shall, within five (5) working days from
issuance thereof, be submitted to the Auditor concerned.

Refer to COA Circular 2009-001 dated February 12, 2009 Section 3.1.2
and Annexes A to T for the specific documentary requirements for
submission to COA
Cash Advances
Cash Advances
Petty Cash Fund (PCF)
AICS
Special Disbursing Officers (SDO)
Additional requirements:
Approved Request for Cash Advance detailing what type
of Cash Advance is requested (PCF, Special, Regular)
Approved contracts/ MOA (initial payment/1st Tranche)
Approved payroll/ list of payees
Legal basis/ Approval/ Authority (Presidential directive/
Legislative enactment) to pay
DTRs
Other relevant supporting documents
Cash Advances
Traveling Allowances
Traveling Allowances

Additional requirements:
Tickets, RERs, toll receipts
Plane Itineraries, boarding pass
Certificate of Appearance
Other relevant supporting documents, when necessary
Fund Transfers
Fund Transfers

Additional requirements:
Transmittal to COA MOA/Contract
Copy of OR issued by the Implementing Agency to the
Source Agency acknowledging receipt of funds
transferred

Special requirements (Projects/ Programs):


Approved list of beneficiaries/ Certificate of Eligibility
Approved Project Proposal
Copy of source of funds
Other relevant supporting documents
Procurement
Procurement Consulting Services
Procurement Goods
Procurement Goods
General requirements:

Approved PR
Approved Project Proposal
Contract/ Approved Purchase Order
Original copy of Dealers/Suppliers Invoices, indicating
receipt by the proper agency official of items delivered
Delivery Receipt
Inspection and Acceptance Report
Sample and brochures/photos, if applicable
Certificate of Exclusive Distributorship, if applicable
Other relevant supporting documents
Procurement Catering
General requirements:

Approved PR
Approved Project Proposal
Contract/ Approved Purchase Order
Invoices/ Billing Statement
Inspection and Acceptance Report
Menu
Attendance Sheets
Other relevant supporting documents
Procurement Repair and Maintenance
General requirements:

Pre-repair evaluation and inspection report


Approved detailed plans by agency showing in sufficient
detail the scope of work/extent of repair to be done
Report of waste materials
Post-inspection report
Request for payment/ Billing statement
Invoices
Other relevant supporting documents
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