FMOM

CASHIERING AND DISBURSEMENT

PROCEDURES
 Session Overview
School MOOE
Legal Basis and Guidelines on the Use of School MOOE :
1. Department of Budget & Management(DBM) & DepEd Joint
Circular No 2004-1 dated January 01, 2004 entitled Guidelines
on the Direct Release of Funds to DepEd-Regional Offices and
Implementing Units
2. Section 10. Republic Act No 9155 (Governance of Basic
Education Act of 2001) which provides that the appropriations
intended for the field offices(elementary/secondary schools and
schools division offices) are to be allocated directly and released
immediately by the DBM to the said offices.
3. DepEd Order No. 60 s.2011 which provides the Implementing
Guidelines on the Direct Release of MOOE Allocations of
Schools to the Respective Implementing Units
DEPARTMENT OF EDUCATION 2
 PROCEDURES
A. Release of Funds from (DBM)
Department of Budget and Management
• GAARD- General Appropriations Act Release Document
• SARO-Special Allotment and Release Order

• MDS-Modified Disbursement Scheme

• AGDB-Authorized Depository Bank

DEPARTMENT OF EDUCATION 3
 FUNCTIONS/REQUIREMENTS
IMPLEMENTING UNITS
1. The implementing units (IUs) are capable of
administering their own funds since they have position
items assigned to handle cashiering and bookkeeping
functions, whether on a permanent or temporary basis
2. The DBM has already assigned agency codes to the
said IUs, hence, they are authorized to open Modified
Disbursement Scheme (MDS) Sub Accounts in
Authorized Government Depository Banks and that the
cash allocations intended for the aforementioned IUs
are directly issued by the DBM to their respective MDS
Sub-Accounts
DEPARTMENT OF EDUCATION 4
 FUNCTIONS/REQUIREMENTS

IMPLEMENTING UNITS
3. The IUs are required to maintain set of books of
accounts
4. The MDS Sub-Accounts of Schools Division Offices
(SDOs) shall cover transactions of the SDO (Proper),
elementary schools (ESs) and Secondary Schools
(SSs) without financial staff, and may also include SSs,
with financial staff that have no access to the banks,
etc.

DEPARTMENT OF EDUCATION 5
 FUNCTIONS/REQUIREMENTS

NON-IMPLEMENTING UNITS
The Elementary School (ES) and Secondary School
(SS) Without Financial Staff shall :
1. Apply for bonding with the Bureau of Treasury,
Fidelity Bond Division;
2. Draw cash advance from their supervising/directing
SDO for their MOOE requirements
3. Disburse funds in accordance with the existing
budgeting, accounting, procurement, and auditing rules
and regulations.
4. Submit to the SDO the liquidation report and all
supporting documents.
DEPARTMENT OF EDUCATION 6
DISBURSEMENT PROCEDURE

DEPARTMENT OF EDUCATION 7
 Standard Disbursement Procedures
(General Fund)
1. Preparation of Claims
Refer to COA Cir. 2012-001 dated June 2012 for the list of required documents

2. Certification of availability of Allotment

(Evaluate/determine appropriate charging, check completeness of supporting documents, Encode to
eBMS (Assign ORS No./ Object Code)

3. Pre-audit of claim and certification of NCA

Refer to COA Cir. 2012-001 dated June 2012

3.1 Monitor Cash Availability

3.2 Posting to Registry of Allotment and Notice of Cash Allocation

(RANCA) Instruction

4. Approval of DV

DEPARTMENT OF EDUCATION 8
...con’t. Standard Disbursement
Procedures (General Fund)
5. Preparation of LDDAP-ADA, and Summary of LDDAP-ADA Issued and
Invalidated-ADA Entries (SLIIE) or Check and Advice of Check Issued
and Cancelled (ACIC), as the case may warrant.

6. Approval of the LDDAP-ADA or Checks and ACIC

7. Submission of approved LDDAP-ADA with SLIIE and/or ACIC to AGDB

8. AGDB to credit to Payee's Account (for LDDAP-ADA); OR

9. Release of check by the Cash Division

DEPARTMENT OF EDUCATION 9
...con’t. Standard Disbursement
Procedures (General Fund)

10. Receipt of Official Receipt from creditor

11. Recording of LDDAP-ADA and Checks Issued by the Cashier in the

Check Registry/Logbook

12. Submission of RCI and Report of ADA Issued by the Cashier to the
Accounting

13. Journalization thru eFRS and report generation

DEPARTMENT OF EDUCATION 10
 NEW PROCEDURE
• PREPARATION OF REQUEST FOR PAYMENT
• SUBMIT TO ACCOUNTING OFFICE
– ICU C/O JASMIN/ANALOU ( for checking of the
completeness of documentary requirements.
• Joelma Jardin (for computation of mandatory deductions-
premiums)
• Arturo L. Porras- certification of Availability of Allotment
• Noli M. Asuncion, CPA - certification of availability of funds
• Ela Mae P. Fortuna – Prepares ADDA
• Raphael C. Fontanilla, Ph.D., CESO V- Approves payment
• Liza B. Romallosa - Payment (thru cash transfer)
Note: PAYMENT SHALL BE DOWNLOADED
24HOURS AFTER RECEIPT FROM DBP

DEPARTMENT OF EDUCATION 11
DEPARTMENT OF EDUCATION 12