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c. Transfer of cash advance from one Accountable Officer (AO) to another shall not
be allowed.
d. The cash advance shall be used solely for the specific legal purpose for which it
was granted. Under no circumstance shall it be used for encashment of checks or for
liquidation of a previous cash advance.
•7 All cash advances shall be liquidated at year-end. No
additional cash advances shall be given to any official or
employee unless the previous cash advance is liquidated and
accounted for in the books.
•8 A cash advance shall be liquidated/reported as soon as the
purpose for which it was granted has been served.
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Payment by Check
The PBC shall be in four copies, to be distributed as follows:
i. Original copy - to the depository bank to be released directly by the BT
ii. Duplicate copy - to be attached to the Transmittal Letter (TL) (Annex 16) to be submitted to
the City/Municipal Accountant together with the original copies of the approved DVs and
SDs
iii. Triplicate copy - to the BT for his file together with duplicate copies of the DVs and SDs
iv. Quadruplicate copy - to be attached to the copy of the TL to be submitted to the Office of
the Supervising Auditor/Audit Team Leader (SA/ATL) that has direct audit jurisdiction over the
barangay.
• The BT shall record the disbursement transaction in the cashbook, the check/DV
no. under the “Reference” column and the amount of disbursement in the “Cash
in Bank-Check Issued” column.
• The BT shall release the check to the supplier/company after issuance of official
receipt and signing in the receipt portion of the DV and to other payees upon
signing in the receipt portion of the DV.
the SA/ATL who has direct audit jurisdiction over the barangay.
Payment through Cash
Advance for Payroll
a. The cash advance for payroll shall be equal to the net amount of the payroll
for a pay period.
b. Payment shall be made directly to the named official and employee except
when there is an authority to collect the claim due given to another person
under a power of attorney or other forms of authority. The following persons
are authorized to receive payment without a power of attorney:
- Office Order/Travel Order approved in accordance with the provisions of Sections 1 and 2 of EO No.
459 dated September 1, 2005
- Authority from the DILG
- Duly approved itinerary of travel
- Letter invitation of host/sponsoring country/agency/organization
- For plane fare, quotations of three travel agencies or its equivalent
- Flight itinerary issued by the airline/ticketing office/travel agency
- Document to show the dollar to peso exchange rate at the date of grant of the cash advance
- Where applicable, authority from the Office of the President (OP) to claim representation expenses
- In case of seminars/trainings
· Invitation addressed to the agency inviting participants (issued by the foreign country)
· Acceptance of the nominees as participants (issued by the foreign country)
· Programme Agenda and Logistics Information
- Certification from the accountant that the previous cash advance has been liquidated and
accounted for in the books
b. Liquidation shall be done within 30 days for local travel and
60 days for foreign travel, upon return to the official station.
Payment through Cash Advance
for Special Purpose
a. Cash advances may be granted for special purpose/time-bound undertaking
such as conduct of barangay general assembly, public hearing, etc.
b. The PC shall be maintained under the imprest system where a sum of money
kept on hand is used for small expenditures and periodically replenished.
c. The PC shall be kept separately from the regular collections and advances
granted for a particular purpose.
d. All disbursements out of the PC shall be covered by duly approved and
accomplished PCV supported by cash invoices, ORs or other evidence of
disbursements required under applicable accounting and auditing rules and
regulations.
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Construction of infrastructure project by
contract
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Construction of infrastructure project by
administration
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