OPERATING PROCEDURES IN THE MANAGEMENT OF BARANGAY FUNDS AND PROPERTY

Volume I Introduction

Objectives of the Manual. 1. To provide uniform guidelines in the administration and recording of barangay funds and property; and 2. To prescribe barangay financial reports to be submitted to the City/Municipal Accountant. Legal Basis. Article 1X !" #ection 2 par. $2% of the 1&'( Constitution of the )epublic of the *hilippines provides+ ,The Commission on Audit shall have the exclusive authority xxx to promulgate accounting and auditing rules and regulations xxx. Coverage. This Manual presents+ 1. The general and basic policies in monitoring barangay funds and property; and 2. The detailed narrative operating procedures and the corresponding procedural flo- charts for the follo-ing ma.or financial transactions+ a. b. c. d. )eceipts and !eposits Appropriations and Commitments !isbursements /nventory" *roperty" *lant and 01uipment $**0%" *ublic /nfrastructures $*/% and )eforestation *ro.ects $)*% The different forms prescribed are provided -ith instructions and presented as appendices in this Manual. 2or a comprehensive understanding of the operations of barangays in managing their funds and property" this Manual should be read side by side -ith the other t-o volumes on recording and reporting procedures. 1

Receipts and Deposits

Policies and Procedures. The basic policies for receipts and deposits of collections are as follo-s+ 1. Collections a. The 3arangay Treasurer $3T% shall be responsible in handling collections of income and other receipts of the barangay and their deposit -ith the Authori4ed 5overnment !epository 3an6 $A5!3%; b. All collections" either in cash or in chec6" shall be ac6no-ledged by the issuance of a pre numbered 7fficial )eceipt $7)% 8 5eneral 2orm 91 or its e1uivalent; c. All accountable forms shall be secured from the City/Municipal Treasurer; d. All chec6s shall be in the name of the 3arangay; e. Temporary or provisional receipts shall not be issued to ac6no-ledge collections; f. 0ndorsed chec6s shall not be accepted as payment of obligations to the 3arangay; g. 2or chec6s received" the 7) number and date of issue shall be indicated at the bac6 of the chec6 for reference purposes; h. All particulars in the 7) shall be filled out. !uplicate and triplicate copies of the 7) shall be the e:act carbon copy of the original; i. 7verages discovered during the cash count/cash e:amination shall be receipted and added to the accountability of the 3T; .. Cash shortages" including the loss of cash through force ma.eure" theft" robbery" fire" etc. shall be deducted from the total cash account and the 3T/Accountable 7fficer $A7% shall be held personally accountable" pending the result of the ,)e1uest for )elief from Cash Accountability; submitted to the Commission on Audit $C7A%; and 6. All collections by the 3T for the barangay shall be reported in the #ummary of Collections and !eposits $#C!%. 2. !eposit of Collections a. The 3T shall deposit collections intact -ith A5!3" preferably on the follo-ing ban6ing day and in e:ceptional cases deposit shall be done -ithin five $9% days after receipt; b. /n the absence of an A5!3" deposits may be made in any ban6 nearest the 3arangay as may be authori4ed by the Monetary 3oard of the 3ang6o #entral ng *ilipinas; c. The selection of a depository ban6 other than the A5!3 shall be covered by a )esolution of the #anggunian 3arangay $#3% and approved by the *unong 2

d.

e. f. g.

3arangay $*3%. The said )esolution shall indicate the name of the ban6" the type of deposit to be maintained" -hether current" savings or time deposit and the authori4ed signatories to the chec6s/fund -ithdra-als; 2unds earmar6ed for future operation -hich are not immediately needed may be transferred to time deposits for the account of the 3arangay. *lacement in time deposits shall be duly authori4ed by the #3 and approved by the *3. Certificate of time deposit/ban6 boo6 shall be in the name of the 3arangay. <pon maturity" the chec6 for the proceeds shall be issued in the name of the 3arangay. *re termination of time deposit or its rene-al/rollover" shall have prior authori4ation of the #3 and approval of the *3; /n case of dishonored chec6" a ,=otice of !ishonor; shall be immediately sent to the payor upon receipt of the !ebit Memo $!M% from the ban6; The original of the dishonored chec6 and a copy of the ban6 !M shall remain -ith the 3T; and All deposits by the 3T for the 3arangay shall be reported in the #C!.

>. Collections by the 3T as deputi4ed by the City/Municipal Treasurer a. Collections made by the 3T on behalf of the City/Municipal Treasurer" as deputi4ed" shall be remitted intact daily to the City/Municipal Treasurer. /n e:ceptional circumstances" remittances of said collections must be made -ithin five $9% days after receipt; b. All remittances shall be supported -ith a #ummary of Collections and )emittances $#C)%; and c. The 3T shall be accountable for all the forms received from the City/Municipal Treasurer for use in the collection. ?. Collections by the 3arangay Collector as deputi4ed by *3 a. Collections of !eputi4ed 3arangay Collector $!3C% shall be remitted daily to the 3T; b. All remittances shall be supported -ith #C); c. The !3C shall be accountable for all the forms received from the 3T for use in the collection. 9. Credit Memo and 3an6 #tatement a. Credit memo received from the ban6 for direct remittance made by @ocal 5overnment <nits $@5<s% or the !epartment of 3udget and Management $!3M% for the barangay share in )eal *roperty Ta: $)*T% or the /nternal )evenue Allotment $/)A%" respectively shall be recorded direct to the Cash on Aand and in >

3an6 )egister $CA3)eg% and in the Cash )eceipts and !eposits )egister $C)!)eg%; b. The @5< or the !3M ma6ing the direct remittance shall furnish the barangay" a copy of the advice" for information and counter chec6 -ith the CM received from the ban6+ and c. /nterest earned on ban6 deposits shall be recorded at gross to the CA3)eg and C)!)eg. B. Accountable 7fficers and Transfer of Accountabilities a. The *3/3T and all A7s shall be bonded in accordance -ith the !epartment of the /nterior and @ocal 5overnment $!/@5% Memo Circular =o. && 1'B dated 7ctober 11" 1&&&. The corresponding premium shall be paid out of the barangay funds; b. All **0 -ith insurable ris6 shall be covered by the *roperty /nsurance 2und of the 5overnment #ervice /nsurance #ystem; c. All A7s leaving the office" either thru resignation or completion of terms/ suspension/retirement" shall see6 clearances from money and property accountabilities. They shall accomplish the Transfer of *roperty and Money Accountability $T*MA% form. 1% All cash held shall be refunded/account closed and any unused accountable forms shall be surrendered and property accountabilities returned; 2% The *roperty Ac6no-ledgement )eport $*A)% and /nventory Custodian #lip $/C#% held shall be cancelled upon return of the items; and >% The A7Cs shall li6e-ise transfer/submit/surrender all documents supporting the entries in the registers submitted to the City/Municipal Accountant and any records in their possession to the incoming officers. ?% All A7s shall see6 clearance from the *3 9% The *3 shall see6 clearance from the City/Municipal Mayor B% The approved clearance shall served as one of the supporting documents to the last claim for honoraria/salaries of the officials (. 3arangay )ecord Deeper Ehen the funds of the barangay permits a 3arangay )ecord Deeper $3)D% shall be hired to do the follo-ing+ a. Maintain the different registers and registries; b. 0:amine correctness of recording and completeness of supporting documents in the different summaries+ ?

1%

Act as custodian of the different summaries and supporting documents of the different A7s; 2% *repares the !isbursement Fouchers $!Fs%/payroll" *urchase )e1uests $*)s%" *urchase 7rders $*7s%" contracts; and >% *repares the transmittal letter submitting the registers" !M/Credit Memo $CM% ban6 statement" copies of the summaries and other documents to the City/Municipal Accountant. Barangay Collections. 3arangay collections include" but are not limited" to the follo-ing+ 1. #hare in national and local ta:es/revenues+ a. /nternal )evenue Allotment b. <tili4ation of national -ealth" such as+ lands of public domain" -ater" mineral" coal" petroleum" mining" oil" gas and oil deposits" etc. c. Tobacco 0:cise Ta: $).A. (1(1% d. )eal *roperty Ta:" including interests and penalties imposed thereon e. Ta: imposed on sand" gravel and other 1uarry products f. Community Ta: Certificate $CTC% 2. 3arangay fees and ta:es+ a. 2ees imposed on+ 1% 2% >% ?% 9% B% (% *eddlers 3reeding of fighting coc6s <se of barangay roads" -ater-ays" bridges and par6s *ar6ing <se of barangay properties/facilities Clearance/certification 7ther fees imposed by the barangay

b. Ta:es imposed on stores/retailers -ithin the barangay c. *enalties for violation of barangay ordinance >. 7ther fees and charges from+ a. 7peration of coc6pits" places of recreation" etc. b. 2und raising activities 9

c. Charges on billboards" signboards and other outdoor advertisements d. <se of barangay operated public mar6ets" slaughterhouses and -ater-or6s e. 7peration of other barangay economic enterprises ?. 7thers sources+ a. #ubsidies from+ 1% =ational 5overnment 2% 2inancial assistance from provinces" cities or municipalities b. *roceeds from+ 1% @oans and other indebtedness 2% #ale of **0 c. )eceipt of+ 1% 2% >% ?% 9% B% *erformance/3idders/3ail bonds )efund of *ayroll 2und/Advances to 7fficers 2unds intended for specific purpose *ayment for lost properties *ayment due to overpayment of claims 7ther receipts

d. 5rants and donations received e. !ividend//nterest from investments

able ! Receipt of Collections by Barangay reasurer "arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Treasurer %e&. 1 #ctivity Receives cash/checks from payor representing collections of income/other receipts as well as remittances of DBC. Prepares the R. Note 1. The OR shall be prepared in three copies to be distributed as follows:

! payor 2 copy ! to support the SCD ) 3rd copy ! BT retained in the boo!let)
Original
nd

" Payor Barangay Treasurer % & +

#ssues R to the payor to acknowle$ge collection. Receives the original R. Retains the $uplicate R for su'mission to the BR() as supporting $ocument to the *CD. Retains the "r$ copy of the file. R in the 'ooklet for

OPERATING PROCEDURES RECEIPT OF COLLECTIONS BY BARANGAY TREASURER

P#o$edu#%l Flo& C'%#" (T% le )%*

B%#%ng%y T#e%!u#e#
from payor

1 Cash/Check

receives

from vault 2 prepares note 1

" issues

R 1,"

R 1

R 2

R 2

& receive % % retains to payor to BR(

files

Legend: R , fficial Receipt *CD*ummary , of Collections an$ Deposits No"e!: 1. The R shall 'e prepare$ in three copies to 'e $istri'ute$ as follows.
Original 2 nd copy 3 rd copy

Sym ol!: , -low of $ocuments , Prepares , -ile , Document , Cash/Check

8 Payor 8 to support the SCD 8 T !retained in the "oo#let$

, Process

'

able ' Collection and Re(ittance by Deputi)ed Barangay Collectors "arrative Procedures
#rea of Responsibility$ Person Responsible Deputi/e$ Barangay Collector %e&. A 1 2 " B % #ctivity Deputization of Barangay Collectors Receives the 0uthority from PB $eputi/ing the DBC to collect markets/parking fees) etc. Receives the accounta'le forms to use$/issue$ to acknowle$ge collections. -iles the 0uthority. Collections Collects fees on market operation 'y issuing cash tickets to market pe$$lers or parking fee tickets on the use of 'arangay pay parking lots. Recor$s collections in the *CR $aily. Note 1. See Table 2" #olu$e %% for the recording of collections in the SCR and sub$ission to the BT by DBC& C + Barangay Treasurer 1 2 Remittance of Collections *u'mits three copies of $uly certifie$ *CR to the BT together with the remitte$ collections. Receives three copies of the *CR) together with the remittance. Reviews the *CR an$ checks the completeness of $ata. Checks computation of accounta'le forms issue$/sol$ as against the reporte$ collections. #nforms the collector in case of $iscrepancy. 0cknowle$ges the remittance 'y completing the acknowle$gement portion of the *CR. Note 2. The 'ac!nowledge$ent( portion of the SCR shall be filled out by recording thereat the a$ount recei)ed and date of receipt& 14 Deputi/e$ Barangay Collector 11 -orwar$s a copy of the acknowle$ge$ *CR to the DBC an$ keeps the original file of *CR. Receives the copy of the acknowle$ge$ *CR. Checks the amount remitte$ against the amount as acknowle$ge$. -iles copy of the *CR. 'e

&

&

#rea of Responsibility$ Person Responsible

%e&.

#ctivity Note 3. *n case of discrepancy" infor$s the BT i$$ediately&

Barangay Treasurer

12

-orwar$s another copy of the $uly accomplishe$ *CR to the BR( for file an$ checking the Report of 0ccounta'ility for 0ccounta'le -orms 5R00-6.

1G

OPERATING PROCEDURES COLLECTION AND REMITTANCE BY DEPUTI+ED BARANGAY COLLECTORS

P#o$edu#%l Flo& C'%#" (T% le ,%*

De-u"./ed B%#%ng%y Colle$"o#

receives from Punong Barangay 1 00uthority 1 1 2 receives

B%#%ng%y T#e%!u#e#

"

files

receives

-rom Payor

collects 7 issues % P-T CT " 2 1

2 *CR
Cash

reviews

Cash

&

recor$s ;ote 1

acknowle$ges ;ote 2

*CR 1," "

Cash
+ su'mits 14 forwar$s

receives 11 " 2

*CR

12 to BR(

forwar$s

Legend: 0CT P-T *CR BR( No"e: 1 *ee Ta'le 2) 8olume 11 for the recor$ing of collections in the *CR an$ su'mission to the BT 'y DBC. 2 The 9acknowle$gement: portion of the *CR shall 'e fille$ out 'y recor$ing thereat the amount receive$ an$ $ate of receipt. " #n case of $iscrepancy) informs the BT imme$iately , , , , , 0ccounta'le -orms Cash Tickets Parking -ee Tickets *ummary of Collections 7 Remittance Barangay Recor$ (eeper

Sym ol!: , -low of Documents , Recor$s/#ssues , -ile , Document , Cash , Process

11

able * Collection and Re(ittance by B as Deputi)ed by City$Municipal reasurer "arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Treasurer %e&. A 1 #ctivity Deputization of the BT Receives the 0uthority from the City/<unicipal Treasurer $eputi/ing the BT to collect RPT) Community Ta= 5CT6) etc. in his 'ehalf. Receives the accounta'le forms to use$/issue$ to acknowle$ge collections. -iles the 0uthority. Collections Collects RPT) collecti'les. CT an$ other authori/e$ 'e

2 " B % &

#ssues receipts an$ CTC to payor) retains the 2n$ copy to support the *CR an$ the "r$ copy in the 'ooklet for file. Recor$s/Prepares $aily collections in the *CR. Note 1. See Table 3" #olu$e ** for the recording of collections in the SCR&

C 1

Remittance of Collections *u'mits the three copies of the certifie$ *CR supporte$ 'y $uplicates of the Rs issue$ to the City/<unicipal Treasurer with the full remittance. >=amines the *CR as to completeness of supporting $ocuments an$ correctness of recor$ing of the R issue$. 0cknowle$ges receipt of the *CR an$ the remittance. *igns the acknowle$gement portion of the *CR. Note 2. The ac!nowledge$ent portion of the SCR shall be filled out" indicating therein the a$ount recei)ed and date of receipt&

City/<unicipal Treasurer

14 Barangay Treasurer 11

-orwar$s two copies of the acknowle$ge$ *CR to the BT an$ retains the original copy for file. Receives the two acknowle$ge$ copies of the *CR.

12

#rea of Responsibility$ Person Responsible

%e&. 12 1" 1%

#ctivity Checks correctness of amount receive$ an$ acknowle$ge$ against the actual remittance. -iles the acknowle$ge$ copy of the *CR. -orwar$s a copy of the acknowle$ge$ *CR to the BR(. Note 3. The ac!nowledged SCR shall be used in chec!ing the R++, rendered by +Os&

1>

OPERATING PROCEDURES COLLECTION AND REMITTANCE BY BT AS DEPUTI+ED BY CITY0MUNICIPAL TREASURER

P#o$edu#%l Flo& C'%#" (T% le 1%*

B%#%ng%y T#e%!u#e# %! De-u"./ed

receives 1 0uthority 01 " issues & CTC Cash/check 1," RPTR 1," acknowle$ges ;ote 2 3 files 1

C."y0Mun.$.-%l T#e%!u#e#

receives 2 collects from payor %

0uthority 01 1

e=amines

*CR 1," " 2 CTC

Cash/Check

RPTR 14 RPT 1 CTC 1 & issues + recor$s ;ote 1 *CR 1 su'mits 1," RPT 2 2 CTC " " RPT CTC forwar$s 2

11 receives files 1" " 2

*CR 12 checks

to BRk

1% forwar$s 2 ;ote "

Legend: 0CTC RPTR *CR

Sym ol!: , -low of Documents , Recor$s/#ssues , -ile , Document , Cash/Check

, 0ccounta'le -orms , Community Ta= Certificates , Real Property Ta= Receipt , *ummary of Collections an$ Remittances BR( , Barangay Recor$ (eeper

No"e: 1. *ee Ta'le ") 8olume ## for the recor$ing of collections in the *CR. 2. The acknowle$gement portion of the *CR shall 'e fille$ out) in$icating therein the amount receive$ an$ $ate of receipt. ". The acknowle$ge$ *CR shall 'e use$ in checking the Report of 0ccounta'ility for 0ccounta'le -orms ren$ere$ 'y 0 s.

, Process

1?

able + Deposit of Collections ,ith the Ban"arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Treasurer %e&. 1 2 #ctivity Counts collections 5cash an$ checks6. Compares actual cash counte$ with the total collections in$icate$ in the Rs issue$ an$ recor$e$ in the *CD. Prepares $eposit slip. Note 1. The Deposit Slip shall be prepared in three copies for ban! )alidation" to be distributed as follows: Original ! ban! 2nd copy ! to support the recording in the SCD 3rd copy ! BT % Deposits collections intact with the $epository 'ank) the following 'anking $ay. Note 2& See Table *" #olu$e ** for the recording of deposits in the SCD& & + Receives two 526 copies of the 8D* from the 'ank. Retains a copy for file an$ attaches the original copy of the 8D* to the *CD for su'mission to the BR(.

"

19

OPERATING PROCEDURES DEPOSIT OF COLLECTIONS 2ITH THE BAN3

P#o$edu#%l Flo& C'%#" (T% le 4%*

B%#%ng%y T#e%!u#e#

from vault

compares 2

from file Cash R 2 *CD D* 1," 1 " prepares ;ote 1 Checks D* 1,"

;ote 2 $eposits %

Cash

to 'ank

1 counts

Checks

from 'ank

8D* 1,2

&

receives

8D* 2

retains

attaches to *CD for su'mission to the BR(

Legend: , Deposit *lip , 8ali$ate$ Deposit *lip , fficial Receipts , *ummary of Collections an$ Deposits BR( , Barangay Recor$ (eeper No"e!: 1. The Deposit *lip 5D*6 shall 'e prepare$ in three copies for 'ank vali$ation) to 'e $istri'ute$ as follows. 7riginal 8 ban6 2nd copy 8 to support the recording in the #C! >rd copy 8 3T 2. *ee Ta'le #) 8olume ## for the recor$ing of $eposits in the *CD. D* 8D* R *CD

Sym ol!: , -low of Documents , Prepares , -ile

, Documents

, Cash an$ Checks , Process

1B

able . Receipt of Ban- Debit$Credit Me(o and %tate(ent "arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Treasurer %e& A 1 , " Barangay Recor$ (eeper Barangay Treasurer % B & + Barangay Recor$ (eeper 1 #ctivity Receipt of Debit Cre!it "emo Receives the C</0$vice from the 'ank on the receipt of #R0/RPT $ue the Barangay. Receives the D< on the $ishonore$ checks *u'mits the D</C</0$vice receive$ to the BR( an$ keeps a =ero= copy for file. Receives the D</C< an$ temporarily files) pen$ing recor$ing in the Register. Receipt of Ban# $tatement Receives the 'ank statement 5Bnk*6. *u'mits the Bnk* receive$ to the BR( an$ keeps a =ero= copy for file. Receives the Bnk* an$ temporarily files) pen$ing reconciliation.

1(

OPERATING PROCEDURES RECEIPT OF BAN3 DEBIT0CREDIT MEMO AND STATEMENT

P#o$edu#%l Flo& C'%#" (T% le 5%*

B%#%ng%y T#e%!u#e#
from 'ank receives 1 C</0$vice D< Cre$it <emo/ 0$vice = 1 " su'mits 7 =ero= Cre$it <emo/ 0$vice 1 receives 2 D< 1 % receives

B%#%ng%y Re$o#d 3ee-e#

D<

from 'ank

=ero= & 1 + receives su'mits Bank *tatement 1 1 receives 7 files

Bank *tatement

Legend: = , =ero= copy D< , De'it <emo

Sym ol!: , -low of Documents , -ile , Document , Process

1'

#ppropriations and Co((it(ents

Policies and Procedures. @a-s" rules and regulations of the government provide that all disbursements of public funds" e:cept those received for specific purposes" shall be covered by an approved 5eneral Appropriations 7rdinance $5A7% authori4ing appropriation for the annual budget. <nless authori4ed by the !3M" and covered by subse1uent #3 )esolution approving the appropriation" in no case shall commitments e:ceed the approved appropriations. The policies and procedures in monitoring the approved appropriations and its utili4ation are as follo-s+ 1. Appropriations a. The Daga-ad" designated as Chairman" Committee on Appropriations $CCA% shall be responsible in monitoring the approved appropriations and the charges against the follo-ing funds+ 1% 2% >% ?% 9% 5eneral 2und % 2GH !evelopment 2und Calamity 2und #anggunian Dabataan 2und 5ender and !evelopment 2und

b. The CCA shall monitor the use of appropriated funds thru the )egistry of Appropriations and Commitments $)AC% -hich shall be maintained by 2und and ob.ect of e:penditures. /n case the 3)D maintains the registries" the CCA shall be provided a copy of the )AC monthly for his file. The CCA may inspect/e:amine/chec6 anytime" the availability of funds and the recording in the registries. 2. Commitments a. Charges $deductions% against the appropriated funds shall be based on the commitment made by the 3arangay as sho-n in its !isbursement Fouchers $Appendix 1)/*ayrolls $Appendix 2)" Contract or *urchase 7rder $Appendix 3% and )e1uisition and /ssue #lip $Appendix 4); 2or infrastructure pro.ects or purchase of e1uipment" the CCA shall certify availability of 2unds by stamping ,2unds Available; on the face of the *) and affi:es his signature indicating the estimated re1uired amount on the available 1&

b.

appropriation on the *urchase )e1uest $Appendix 5% based on the #3 )esolution authori4ing the construction/procurement; c. /n addition to the certification in the !Fs/payrolls" the e:istence of available appropriation as reflected in the #3 )esolution shall also be sho-n on the face of the contracts and *7; and d. 0:penses for *ersonal #ervices $*#%" Maintenance and 7ther 7perating 0:penses $M770% and 2inancial 0:penses $20% shall be charged against Current 7perating 0:penses $C70% -hile investments" purchase of **0 and construction of infrastructures and reforestation pro.ects shall be charged against appropriations for Capital 7utlay $C7%. >. Certification of the CCA on the *7/Contract" etc. The certification of the CCA that ,funds available; is construed to mean the ,availability of appropriations; to cover the commitment made on the *7" contract" etc. Charges against #ppropriated /unds. Commitments/Charges against the appropriations for the four ma.or classes of e:penditures shall include but not limited to the follo-ing+ 1. a. b. c. d. 2. a. b. c. d. e. f. g. h. i. .. >. *ersonal #ervices #alaries and Eages 8 )egular #alaries and Eages 8 Contractual Aonoraria Cash 5ift Maintenance and 7ther 7perating 0:penses Traveling 0:penses 8 @ocal Training 0:penses #upplies and Materials 0:penses <tility 0:penses Communication 0:penses Membership !ues and Contributions to 7rgani4ations )ent 0:penses )epairs and Maintenance of **0 )epairs and Maintenance of */s/)*s Ta:es" /nsurance *remiums and 7ther 2ees Capital 7utlay 2G

a. /nvestments in Treasury 3ills b. *urchase/Construction of the follo-ing **0+ 1% @and 2% @and /mprovements >% 3uildings ?% @easehold /mprovements 9% 7ffice 01uipment B% 2urniture and 2i:tures (% 3oo6s '% Motor Fehicles &% 7ther 01uipment 1G% *ublic /nfrastructures 11% )eforestation *ro.ects ?. 2inancial 0:penses a. 3an6 Charges $cost of chec6boo6s% b. /nterest 0:penses c. 7ther 2inancial Charges

21

able 0 #ppropriated /unds "arrative Procedures

#rea of Responsibility$ Person Responsible Chairman) Committee on 0ppropriations %e&. 1 #ctivity Receives a copy of the r$inance enacting the appropriations of the Barangay for the year. -orwar$s the ?0 Receives the ?0 . Recor$s the receipt of the ?0 for the incoming $ocuments. in the log'ook to the BR( for recor$ing.

2 Barangay Recor$ (eeper " % &

Recor$s the $etails of the ?0 in the appropriate R0Cs of the specific fun$. Note 1. See Table -" #olu$e ** for the recording of appropriations in the applicable R+C&

-iles the ?0 .

22

OPERATING PROCEDURES APPROPRIATED FUNDS

P#o$edu#%l Flo& C'%#" (T% le 6%*

C'%.#m%n7 Comm.""ee on A--#o-#.%".on!
1 receives

B%#%ng%y Re$o#d 3ee-e#

" receives % recor$s

?0 1 2 forwar$s

?0 1 @B

+ & recor$s ;ote 1

files

R0C

Legend: R0C , Registry of 0ppropriations an$ Commitments @B , @og Book ?0 , ?eneral 0ppropriations r$inance No"e: 1 *ee Ta'le %) 8olume ## for the recor$ing of appropriations in the applica'le R0C.

Sym ol!: , -low of Documents , Recor$s , -ile , Document

, Book /Registry , Process

2>

able 1 2se of #ppropriated /unds "arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Recor$ (eeper %e&. 1 #ctivity Receives D8/payroll/claims/PR/contract/P / reAuest together with all the supporting $ocuments) for certification on the e=istence of availa'le appropriation to cover the claims/P /contract. Checks the applica'le Registry on the availa'ility of appropriations for the specific charges/e=penses. #f appropriations are not sufficient to cover the charges/e=penses presente$) returns the $ocuments to the BT with the necessary information. #n case the appropriations are sufficient) initials 'elow the name of the CC0 in Bo= 0 of the D8/payroll or in the applica'le P /contract. -orwar$s the D8/payroll/P /contract to the CC0 for certification as to availa'ility of appropriation. >=amines the $ocuments) checks the initial of the BR( an$ if in or$er) certifies on the 9availa'ility of appropriation: 'y signing in Bo= 0 of the D8/payroll/P or in the case of infrastructure proBects certifies availa'ility of fun$s 'y stamping 9-un$s 0vaila'le: on the face of the PR/contract. *en$s the certifie$ $ocuments 'ack to the BR( for recor$ing in the appropriate R0C. 0cknowle$ges receipt of the certifie$ $ocument an$ recor$s receipt in the log'ook. Recor$s the commitments ma$e in the appropriate R0C. Note 1. See #olu$e ** Table -" %% for the recording of the co$$it$ents incurred in the appropriate Registry& 3 -iles a copy of the certifie$ $ocument.

"

Chairman) Committee on 0ppropriations

&

+ Barangay Recor$ (eeper 1 2

2?

#rea of Responsibility$ Person Responsible

%e&. 14

#ctivity -orwar$s the original $ocuments together with supporting papers to the BT for processing/appropriate action.

OPERATING PROCEDURES USE OF APPROPRIATED FUNDS

P#o$edu#%l Flo& C'%#" (T% le 8%*

B%#%ng%y Re$o#d 3ee-e# C'%.#m%n7 Comm.""ee on A--#o-#.%".on!
& e=amines 1 receives checks D8 P 2 forwar$s initials % R0C 1," D8 C/P /PR P + sen$s initials

1,"
1," 1,"

C/P /PR

" returns

if suficient fun$C checks

D>*

"

initials

to BT

D8 C/P /PR P

recor$s ;ote 1 2 R0C @B D8 " 2 3 files 14 to BT forwar$s C/P /PR 1 P 1 1 @B 1 recor$s

Legend: P C/P R0C D8 , Payroll , Contract/Purchase r$er , Registry of 0ppropriations an$ Commitments , Dis'ursement 8oucher

Sym ol!: , -low of Documents , Recor$s/Checks/#nitials , -ile , Document

No"e!: *ee 8olume Ta'le %) 11 for the recor$ing of the commitments incurre$ in the appropriate Registry.

, Registry/Book , Process

29

Disburse(ents
Policies and Procedures. 0:isting rules and regulations re1uire that all disbursements of public funds be supported by documents necessary to prove their validity" propriety and legality. The basic policies on disbursement are as follo-s+ 1. !isbursements by chec6 a. b. c. d. All disbursements shall be covered -ith duly processed and approved !Fs/payrolls; The !Fs/payrolls shall be prepared by the 3T/3)D; The 3T shall be responsible for paying claims against the 3arangay. All disbursements shall be in accordance -ith e:isting rules and regulations; All claims shall be approved by the *3 and certified as to the validity" propriety and legality of the claim. /n case of claim chargeable against #anggunian Dabataan 2und $#D2% the #anggunian Dabataan $#D% Chairman shall initial under the name of the *3; *ayments shall be dra-n against the depository account maintained by the 3arangay -ith A5!3; The chec6 shall be issued in the name of the payee as indicated in the !F/payroll; The chec6 shall be signed by the 3T and countersigned by the *3; All disbursements by chec6 shall be reported in the #ummary of Chec6s /ssued $#C6/%; /n case of chec6 -hich is -aylaid" lost through theft or force ma.eure" etc." the 3T shall be immediately notified and a ,#toppage of *ayment; shall immediately be given to the ban6; and #tale chec6 shall be replaced only -hen the original is submitted to the 3T for replacement.

e. f. g. h. i. ..

2. !isbursements out of cash advance for payroll a. Cash payments shall be made out of the cash advance given to the 3T/A7; b. The cash advance shall be used solely for payment of salaries" honoraria and other allo-ances due the barangay officials; c. *roceeds of the cash advance shall not be used for the encashment of chec6s or for li1uidation of previous cash advances; 2B

d. The cash advance shall be e1ual to the net amount of the payroll corresponding to the pay period; e. The cash advance shall be li1uidated -ithin five $9% days after the end of the pay period. Any unclaimed honoraria/salaries/allo-ances shall be refunded to close the account; f. The #ummary of Cash *ayments $#C*%" supported by paid !Fs/payroll shall be accomplished to support the li1uidation of the cash advance for payroll. /n case the cash advance is more than the disbursements the e:cess shall be refunded and an 7) shall be issued. /f disbursements is more than the cash advance a reimbursement shall be made; g. All paid !Fs/payrolls shall be recorded in the #C*; and h. #ucceeding cash advance shall be granted only after full li1uidation of the previous one. >. !isbursements out of cash advance for travel and special purpose a. 2or local/foreign travel" li1uidation shall be done -ithin >G/BG days upon return to their respective station; b. Cash advance for time bound special activity shall be li1uidated upon completion of the purpose for -hich it -as granted; c. The @i1uidation )eport $@)% shall be accomplished to support the li1uidation of the cash advance. /n case the cash advance is more than the disbursements" the e:cess shall be refunded and an 7) shall be issued. /f total disbursements is more than the cash advance" a reimbursement shall be made; and d. /n case the cash advance is e1ual to the total disbursements the @) supported -ith appropriate documents shall be submitted to the 3)D -ho in turn shall submit it to the City/Municipal Accountant for recording in the boo6s on the first -ee6 of the follo-ing month -ith transmittal letter. ?. !isbursements out of the *etty Cash 2und a. The *etty Cash 2und $*C2% shall be maintained using the /mprest #ystem; b. The fund shall be 6ept separately from the regular collections and advances granted for a particular purpose; c. The amount of the *C2 shall be determined by the #3 but ,not to e:ceed t-enty percent $2GH% of the funds available and to the credit of the barangay treasury; $#ec. >>? $b% of ).A. (1BG%; d. All disbursements out of *C2 shall be covered by duly approved and accomplished *etty Cash Fouchers $Appendix 6% supported by cash invoices" 7)s or other evidences of disbursements re1uired under applicable accounting and auditing rules and regulations; 2(

e. All paid *etty Cash Fouchers $*CFs% shall be reported in the #ummary of *aid *CFs $#**CFs% to be certified by the 3T/*etty Cash 2und Custodian $*C2C%; f. The *C2 shall be replenished as soon as disbursements reach seventy five percent $(9H% or as needed; g. )eplenishment of the *C2 shall be supported -ith duly certified #**CFs" paid *CFs and supporting documents; h. The balance of the *C2 shall not be closed at the end of the year; i. /n case the *C2C resigns or ceases as custodian of the 2und" full accounting/li1uidation of the 2und shall be made. Any remaining cash shall be refunded to close the account; and .. /n no case shall the remaining cash of the former *C2C be transferred to the incoming *C2C. 2or a complete accounting" the account of the former *C2C shall be closed and a ne- account shall be opened for the incoming *C2C. Basic %upporting Docu(ents for Disburse(ents. The basic supporting documents for typical barangay disbursement include but not limited to the follo-ing+ 1. 2or payment of salaries/honoraria and other personal services+ a. Approved payroll supported by !aily Time )ecord $!T)% b. Minutes of Meeting of the 3arangay Council duly signed by the council members and 3arangay #ecretary granting honoraria to barangay personnel $for first claim% c. Approved application for leave $for leave -ith pay% d. Approved Appointment" 7ath of 7ffice" Certificate of Assumption of 7ffice and #tatement of Assets and @iabilities for ne-ly hired employees $for first claim% 2. 2or cash advance for payroll a. =et payroll for the period

>. 2or grant of cash advance for travel a. Travel 7rder $T7% b. /tinerary of Travel $/T% ?. @i1uidation of cash advances a. *ayroll 2und 8 paid !Fs/payroll and @) b. Travel original of the T7" plane/bus tic6ets or its e1uivalent" 7)s" if any" boarding pass" Certificate of Appearance and @i1uidation )eport $Appendix 7) 2'

c. Training 0:penses 8 Certificate of Appearance and Certificate of Training $for claims after the training% and /nvitation to attend the training $claim before the training% 9. 2or payment of maintenance and other operating e:penses a. Membership !ues 8 #tatement of Accounts/bills of the organi4ation b. <tility and Communication e:penses 8 3ills c. )epairs and Maintenance 8 Iob 7rders" /nvoices" Certificate of Earranty/5uarantee" *re repair /nspection )eport and *ost repair /nspection )eport" /nspection and Acceptance )eport $/A)%" labor payroll $for repairs underta6en by administration% or contract $for repairs underta6en by contract% B. 2or purchase of e1uipment" supplies and other items $please refer to ).A. &1'? for the modes of procurement" necessary procedures and documents needed%+ a. b. c. d. e. *urchase 7rder 3idding !ocuments $/f through bidding% #upplierCs /nvoice !elivery )eceipt or the ,)eceipt; portion of the supplierCs invoice duly signed /nspection and Acceptance )eport

(. 2or infrastructures and reforestation pro.ects a. 3y contract $please refer to ).A. &1'? for the necessary procedures and documents needed% 1% 2% >% ?% 9% B% (% '% 3idding documents *lan and specifications =otice of 3idding Contract =otice to proceed 3illings of contractors /nspection and Acceptance )eport !uly verified ContractorCs *ro.ect Accomplishment/Completion )eport &% *rogram of Eor6 b. 3y administration

2&

1%

#upplies 8 *7" #uppliers /nvoice" 3idding documents or e1uivalent $depending on the mode of procurement used%" !elivery )eceipts and /A) 2% Eages 8 @abor payroll" !T) and contract for labor >% *lans/*rogram of Eor6 '. 2or repair and maintenance of **0 a. b. c. d. e. *re )epair /nspection )eport Iob 7rder/Contract #upplierCs /nvoice /nspection and Acceptance )eport *ost )epair /nspection )eport

>G

able 3 Certification and #pproval of Pay(ent "arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Treasurer %e&. 1 #ctivity Receives D8/payroll in three copies $uly certifie$ in Bo= 0 'y the CC0 as to availa'ility of fun$s together with all supporting $ocuments. Checks the availa'ility of fun$ 5cash6 to support the claim. *igns Bo= B of the D8/payroll certifying in the availa'ility of fun$ 5cash6. -orwar$s the signe$ D8/payroll to the PB together with the supporting $ocuments for certification an$ approval. Certifies the D8/payroll as to vali$ity) propriety an$ legality) an$ approves it 'y signing in Bo= C. -orwar$s the approve$ D8/payroll to the BT for the preparation of the check. Receives the approve$ D8/payroll for the preparation of the check/cash payments.

2 " %

Punong Barangay

&

+ Barangay Treasurer 1

>1

OPERATING PROCEDURES CERTIFICATION AND APPROVAL OF PAYMENT

P#o$edu#%l Flo& C'%#" (T% le 9%*

B%#%ng%y T#e%!u#e# Punong B%#%ng%y

receives

&

certifies

2 checks " signs 1,"

D8/P

# DTR *D + forwar$s 1,"

D8 # DTR *D

forwar$s

1 receives 1,"

D8 # DTR *D

*e proce$ural flowchart on Payment 'y check 5Ta'le 3a6

for the preparation of the check/payment Legend: D8 , Dis'ursement 8oucher # , #nvoices DTR , Daily Time Recor$ *D , ther *upporting Documents P , Payroll Sym ol!: , -low of Documents , Document , Process

>2

able 4 Pay(ent by Chec"arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Treasurer %e&. 1 2 #ctivity 8erifies completeness of signatures on the D8/payroll. Prepares the check in the name of the payee for the amount in$icate$ in the D8/payroll Note 1. The chec! shall be prepared with a carbon copy" to be distributed as follows:
Original . /ayee Carbon copy . attach to the D#0/ayroll

" %

*igns the check. -orwar$s the check together with the D8/payroll an$ supporting $ocuments to the PB for countersignature on the check. Countersigns the check an$ returns it to the BT together with the supporting $ocuments for release. Receives an$ releases the check an$ a copy of the D8 to the payee. Temporarily files the car'on copy of the check to 'e attache$ to the D8/payroll pai$. 0cknowle$ges the receipt of payment 'y signing in Bo= D of the D8 an$ retains thir$ copy of the file. #ssues an receive$. R to acknowle$ge the payment

Punong Barangay

&

Barangay Treasurer

Payee/*upplier

Note 2. The OR if applicable) shall be $ade as an additional supporting docu$ent for the disburse$ents 3 Returns 'ack the signe$ D8 together with the

>>

#rea of Responsibility$ Person Responsible Barangay Treasurer

%e&. R to the BT. 14

#ctivity 0ttaches the R issue$ 'y the payee/supplier to the D8 together with the car'on copy of the check. Recor$s the pai$ D8/payroll in the *Ck# to account for all checks issue$. Note 3. See Table 1" #olu$e ** for the recording of the chec! issued in the SC!*&

11

12

-iles the pai$ D8 together with all supporting $ocuments temporarily.

>?

OPERATING PROCEDURES

P%ymen" y C'e$: P#o$edu#%l Flo& C'%#" (T% le ;%*

B%#%ng%y T#e%!u#e# Punong B%#%ng%y
& countersigns D8 # DTR *D CC 2 prepares ;ote 1 Check " 2 1 1 acknowle$ges CC

P%yee0 Su--l.e#

verifies

D8/P D8/P 1," # DTR *D 1,"

Check
2 #ssues ;ote 2

CC Check
" % signs forwar$s 3 returns 'ack # DTR *D 1," Check

D8/P + receives/ releases

cc cc

11 D8 2 1 R

recor$s ;ote "

No"e!: 1.

*Ck# 2.
12 files 14 attaches

".

The check shall 'e prepare$ with a $uplicate copy) to 'e $istri'ute$ as follows. riginal ! Payee 2n$ copy ! attach to the D8/Payrol The R 5if applica'le6 shall 'e ma$e as an a$$itional supporting $ocument for the $is'ursements. *ee Ta'le &) 8olume ## for the recor$ing of the check issue$ in the *Ck#.

Legend!: D8 # DTR *D CC R *Ckl , Dis'ursement 8oucher , #nvoices , Daily Time Recor$ , ther *upporting Documents , Car'on Copy of the Check , fficial Receipt , *ummary of Checks #ssue$

Sym ol!: , -low of Documents , -low of $ocuments , Prepares/Recor$s , Recor$e$ prepare , -ile , file Documents ,, Document Check ,, Cash/Check , Process , connector

>9

able !5 Pay(ent in Cash "arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Treasurer %e&. 1 2 #ctivity Receives the check for the cash a$vance. *igns in Bo= D) un$er the 9Receive$ payment: caption of the D8 to acknowle$ge the receipt of the check. -iles his copy of the D8. >ncashes the check an$ prepares the $istri'ution of payment 'ase$ on the approve$ payroll. Pays the officers/employees name$ in the payroll. Note 1. The officers0e$ployees shall be re2uired to sign in the last colu$n of the payroll to ac!nowledge the receipt of pay$ent fro$ the BT& & Refun$s any unclaime$ salaries/wages/ honoraria to fully liAui$ate the cash a$vance receive$ for the pay perio$. #ssues the R for the refun$. Recor$s payments in the *CP. Note 2. See Table 3" #olu$e ** for the preparation of the SC/& 1 -iles the pai$ D8/payroll temporarily to support *CP.

"

>B

OPERATING PROCEDURES PAYMENT IN CASH

P#o$edu#%l Flo& C'%#" (T% le )<%*

B%#%ng%y T#e%!u#e# pays ;ote 1
1

receives

encashes
"

% fficer/employees

Check
D8 1 0P 2 + recor$s ;ote 2

Cash

0P

D8 1 1

signs

&

refun$s

files

Cash
*CP

Legend: D8 0P *CP R No"e!: 1. The officers/employees shall 'e reAuire$ to sign in the last column of the payroll to acknowle$ge the receipt of payment from the BT. 2. *ee Ta'le +) 8olume ## for the preparation of the *CP. , Dis'ursement 8oucher , 0pprove$ Payroll , *ummary of Cash Payments , fficial Receipt

Sym ol!: , -low of Documents , Recor$s/>ncashes/Refun$s/Pays , -ile

, Document

, Cash/Check , Process

>(

able !! Li&uidation of Cash #dvance "arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Treasurer/ 0ccounta'le fficer %e&. 1 #ctivity Prepares the @R 'ase$ on cash payments ma$e. Note 1. The 4R shall be prepared in three copies to be distributed as follows: Original . to support the li2uidation of the Cash +d)ance 2nd copy . BR5 3rd copy . BT0+O 2 " % Checks supporting $ocuments against the *CP. *igns Bo= 0 9/repared by( portion of the @R. *u'mits the $uly accomplishe$ @R to the BR( for signature in Bo= B un$er the 9Certified Correct: caption of the @R) together with all pai$ D8s/payrolls an$ the certifie$ *CP. Recor$s the receipt of the @R in the log 'ook. >=amines the @R as to correctness an$ completeness of supporting $ocuments. *igns in Bo= B of the @R. *en$s the @R together with the supporting $ocuments to the PB for approval an$ signature in Bo= C.

Barangay Recor$ (eeper

& + 1 2

>'

OPERATING PROCEDURES LI=UIDATION OF CASH ADVANCE

P#o$edu#%l Flo& C'%#" (T% le ))%*

B%#%ng%y Re$o#d 3ee-e#
from file

B%#%ng%y T#e%!u#e#

;ote 1 prepares 1 1

checks

*CP 0P D8 1 1

@R 1,"

" signs e=amines + " recor$s & @R D8 0P *CP 1 1 1 1," 1 e=amines

forwar$s

@B

2 to PB

sen$s

Legend: D8 0P *CP @R @B PB , Dis'ursement 8oucher , 0pprove$ Payroll , *ummary of Cash Payments , @iAui$ation Report , @og Book , Punong Barangay

Sym ol!: , -low of Documents , Recor$s/ prepares , -ile , Document

No"e ): The @R shall 'e prepare$ in three copies to 'e $istri'ute$ as follows. riginal ! to support the liAui$ation of the Cash 0$vance 2n$ copy ! BR( "r$ copy ! 0

, Book , Process

>&

able !' 6rant and Pay(ents out of Petty Cash /und "arrative Procedures
#rea of Responsibility$ Person Responsible Barangay Treasurer/ Petty Cash -un$ Custo$ian %e&. A 1 #ctivity Receipt of the authority to act as %C&C Receives the approve$ *B Resolution $esignating the BT or an official as PC-C. -orwar$s the $ocuments to the BR( for the preparation of the D8 for the esta'lishment of the PC-. Note 1. See Table 6 for the certification and appro)al of pay$ent& B ReAuesting fficials " Re'uest for %C& Prepares the PC8. Note 2. The /C# shall be prepared in two copies to be distributed as follows: Original . to support to the li2uidation report 2nd copy . Re2uesting Office % & Punong Barangay Barangay Treasurer/ Petty Cash -un$ Custo$ian ReAuesting fficial + 1 2 *igns in Bo= 0 of the PC8. -orwar$s the signe$ PC8 to the PB for approval. 0pproves the PC8 'y signing in Bo= B. Returns the PC8 to the PC-C for payment. Pays the amount reAueste$ an$ signs Bo= C of the PC8. Receives the amount reAueste$ an$ signs Bo= D of the PC8. Returns the signe$ PC8 to PC-C an$ retains

3 14

?G

#rea of Responsibility$ Person Responsible

%e&. file copy for file. C 11

#ctivity (i'ui!ation of the %C) *u'mits the $ocuments supporting the $is'ursement to liAui$ate the amount receive$) upon completion of the purpose for which the fun$ is reAueste$. Receives invoice an$ other evi$ence of payments/$is'ursements from the ReAuesting fficer. Retrieves the original PC8 an$ computes the amount $ue to/from the recipient of the fun$. Pays the reAuesting official for the a$vances ma$e) if any. Note 3. *n case disburse$ents are $ore than the petty cash fund recei)ed" the /C,C shall pay the difference between the fund and the total disburse$ent&

Barangay Treasurer/ Petty Cash -un$ Custo$ian

12

1" 1%

Receiving

fficial

1&

Receives the refun$s of the a$vances ma$e. Note *. *n case the disburse$ent is less than the petty cash fund recei)ed" the recei)ing officer shall return the e7cess to the /C,C&

1+

Recor$s the PC8 in the *ummary of Pai$ PC8s. Note +. See Table 8" #olu$e ** for the recording of the paid /C#s in the S//C#s&

?1

?2

OPERATING PROCEDURES GRANTING AND PAYMENTS OUT OF PETTY CASH FUND

P#o$edu#%l Flo& C'%#" (T% le ),%*

B%#%ng%y T#e%!u#e# Pe""y C%!' Fund Cu!"od.%n
1 receives R, PC*BR 1 " 1 PC8 prepares ;ote 2 1 PC8 1,2 1 1 forwar$s

Re?ue!".ng O>>.$.%l

Punong B%#%ng%y
+ 1 approves

2 1 To BR(

forwar$s ;ote 1

1,2
pays 2 1 Cash & 1 PC8 1,2 1 2 PC8

1,2

% signs forwar$s

3 receives

Cash
PC8 1 14 returns

Se""lemen" o> "'e Pe""y C%!' Fund

12 receives PC8 1 ;ote " pays 1% 1 #/ R

#/ R

11 2E su'mits

1" retreives

Cash
1+ 1 recor$s ;ote & *PPC8s

Cash

1& 1 receives ;ote %

Legend: *BR PC8 R,PC# R *PPC8s , *anggunian Bayan Resolution , Petty Cash 8oucher , ReAuest for Petty Cash -un$ , #nvoices , fficial Receipts , *ummary of Pai$ Petty Cash 8ouchers

Sym ol!: , -low of Documents , Recor$s/Pays/Refun$s , -ile , Document , Cash/Check , Process

No"e!: 1. *ee Ta'le 2 for the certification an$ approval of payment. 2. The PC8 shall 'e prepare$ in two copies to 'e $istri'ute$ as follows. Original % to support to the li&uidation report 2 nd copy % 'e&uesting O((ice ". #n case $is'ursements are more than the petty cash fun$ receive$) the PC-C shall pay the $ifference 'etween the fun$ an$ the total $is'ursement. %. #n case the $is'ursement is less than the petty cash fun$ receive$) the receiving officer shall return the e=cess to the PC-C. &. *ee Ta'le 1) 8olume ## for the recor$ing of the pai$ PC8s in the *PPC8s.

?>

able !* Replenish(ent of Petty Cash /und "arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Recor$ (eeper %e&. 1 2 #ctivity Retrieves pai$ PC8s an$ *PPC8s on file. Prepares the D8 for the replenishment of the PC-C. Note 1. The replenish$ent shall be e2ual to the a$ount disbursed per S//C#s& " 0ttaches the original of the *PPC8s an$ the pai$ PC8s to the D8 for the replenishment of the PC-.

??

OPERATING PROCEDURES REPLENISHMENT OF PETTY CASH FUND

P#o$edu#%l Flo& C'%#" (T% le )1%*

B%#%ng%y Re$o#d 3ee-e#

retrieves
1

;ote 1 prepares
2 D8 *PPC8 PC8s 1 1

1,"
"

attaches

*PPC8 PC8s 1 1

Legend: *PPC8 , *ummary of Pai$ Petty Cash 8ouchers PC8 , Petty Cash 8ouchers D8 , Dis'ursements 8oucher No"e: 1 The replenishment shall 'e eAual to the amount $is'urse$ per *PPC8s.

Sym ol!: , -low of Documents , Prepares/0ttaches , Document

, Process

?9

Inventory7 Property7 Plant and 8&uip(ent7 Public Infrastructures and Reforestation Projects
Polices and Procedures. )e1uisitions" procurement" issuance" physical inventory and loss of inventories and **0 are governed by e:isting government rules and regulations. The basic policies are+ 1. )e1uisition and procurement a. The 3T shall act as the *roperty 7fficer of the 3arangay and shall be responsible for the receipt" up6eep" issuance and physical inventory of 3arangay properties; b. All procurement shall be in accordance -ith the re1uirements of )A &1'? or the *rocurement @a-; c. *urchases shall be covered by a *7; d. )eceipts shall be covered by /A); e. )eceipts shall be recorded in a logboo6 $Appendix 8 %maintained for the purpose; f. *rocurement of supplies shall be charged to appropriation for M770 -hile procurement of **0 and construction of public infrastructures and reforestation pro.ects shall be charged against appropriation for C7; g. *urchase of supplies shall be directly charged to e:pense -hile purchase of **0 shall be capitali4ed and recorded in the *roperty" *lant and 01uipment )egister $**0)eg% for control and monitoring purposes; and h. All deliveries shall be inspected by the designated Daga-ad and accepted by the 3T. 2. /ssuance of /nventory and **0 a. /nventory 1% /ssuances of inventories shall be recorded in the logboo6; 2% 2or accountability purposes" the end user or the recipient of small tangible items shall be issued an /nventory Custodian #lip $Appendix 9); >% The recipient shall be responsible for the up6eep of the issued small tangible items and shall be accountable thereto during the estimated useful life of the item as determined by C7A; and ?% <nserviceable small tangible items shall be returned to the 3T for cancellation of accountability and the /C# for replacement.

?B

b.

*roperty" *lant and 01uipment 1% /ssuance of property to end user shall be covered by a *roperty Ac6no-ledgement )eceipt $*A)% $Appendix 10) -hich shall be rene-ed at least every three years or -henever there is a change in custodianship; 2% Any unserviceable **0 shall be returned to the 3T for the cancellation of the *A) and its eventual disposal; >% All unserviceable items for disposal shall be summari4ed in the /nventory and /nspection )eport of <nserviceable *roperties $//)<*%; ?% *roperties -hich are no longer needed by the 3arangay and reported in the //)<* shall be disposed of in accordance -ith regulations set by C7A; and 9% 0lected 7fficials/0mployees of the 3arangay shall be cleared of property accountability by accomplishing the Transfer of Money and *roperty Accountability $Appendix 11).

>. *hysical Count of **0 a. A physical inventory of all 3arangay property shall be conducted at least once a year; b. A committee headed by the *3 shall conduct the physical count of **0 o-ned by the 3arangay; c. The result on the physical inventory shall be reported in the )eport on the *hysical Count of **0 $)*C**0); d. The report" approved by the *3" shall be submitted to the 3)D and the City/Municipal Accountant for reconciliation -ith the recorded **0; e. Any unrecorded inventory shall be boo6ed up at appraised cost; and f. Any shortages shall be loo6ed into and the A7 shall be held accountable for the loss. ?. !isposal of **0 and /nventory a. All obsolete and unserviceable small items covered by /C# -hich could no longer be used" shall be turned over to the 3T for disposal. 2or small items covered by /C#"the corresponding /C# shall be cancelled to erase the accountability of the user. b. All unserviceable **0 shall also be turned over to the 3T for disposal. The corresponding *A) previously issued shall be cancelled c. /tems for disposal shall be summari4ed in the /nventory and /nspection )eport of *roperties $ //)<*% d. The **0 disposed of" shall be dropped from the boo6s m" only upon receipt of the report on its disposal. ?(

9. @oss of **0 a. b. c. d. e. f. g. 2or property lost through force ma.eure" theft" robbery or negligence" a ,=otice of @oss; shall immediately be rendered by the A7 to the *3; /mmediately upon receipt of the report of loss" the *3 shall notify the *roperty /nsurance 2und of the 5#/# for the recovery of the insurable value of the lost asset. #imultaneously" a re1uest for ,)elief from *roperty Accountability; shall be submitted through the *3 to the C7A for decision; The property lost shall be dropped from the boo6s and the A7 shall be held accountable for the lost property pending the receipt of the C7A decision on the re1uest for )elief from *roperty Accountability; Accountability over lost property shall be computed at ,sound value; of the property lost; #ound value is computed at replacement cost less accumulated depreciation based on replacement cost; and /n case the re1uest for relief is denied" the A7 shall pay for the item lost.

B. *ublic /nfrastructure/)eforestation *ro.ect a. /nfrastructure pro.ect" such as roads" par6s" etc" -hich are constructed for public use" shall be classified as *ublic /nfrastructures. *ro.ect such as marshland or s-ampland" shall be classified as )eforestation *ro.ects; b. The cost incurred for the pro.ects shall be monitored" -ith the use of the appropriate )egistries" ie" 1% )egistry of *ublic /nfrastructure )oad 2% )egistry of *ublic /nfrastructure 8 *ar6s >% )egistry of )eforestation *ro.ects 8 Marshland c. The registry shall include information such as the cost and the cumulative repair and maintenance cost of the pro.ect; d. The pro.ects are not sub.ect to depreciation; and e. Total pro.ect cost shall be included in the =otes to 2inancial #tatements" -hen the 2# are submitted to C7A. Costing of Inventory. The cost of inventory ac1uired through purchase shall cover only the invoice cost. !ue to difficulty in apportioning incidental e:penses incurred in bringing the supplies to the 3arangay shall be charged to account ,!elivery 0:penses;.

?'

Property7 Plant and 8&uip(ent. The **0 of the 3arangay include but not limited to the follo-ing+ 1. 2. >. ?. 9. B. (. @and and @and /mprovements 3uilding purchased/constructed @easehold /mprovements 01uipment 2urniture and 2i:tures 3oo6s Motor Fehicles

Costing of Property. The cost of property ac1uired through purchase shall include the purchase cost and all e:penses incurred in bringing the asset to its intended location and ma6e it operational. #uch e:penses include transportation cost" insurance" arrastre" freight charges" installation cost" etc. These shall be recorded as part of the total cost of the purchased asset. =ormally" the costs chargeable against the **0 include but are not limited to the follo-ing+ 1. @and a. *urchase price b. Cost of clearing and demolishing unnecessary structures c. *ayment to s1uatters/illegal tenants for vacating the place $if any% d. Cost of survey e. 2ees for registration and transfer of title f. Ta:es paid $transfer and capital gain ta: depending on the agreement% 2. 3uilding through purchase a. b. c. *urchase price *ayment to tenants for vacating the place $if part of the agreement% *ayment of any liability or encumbrance on the property $if assumed by the buyer per agreement% d. Cost incurred in renovating the building to put it to suitable condition such as lighting installation" partitions and repairs made prior to occupancy >. 3uilding 8 by contract a. Contract cost ?&

b. c. d.

Cost of advertising the bidding Consultancy fee as supervision cost Any e:penses related to the construction

?. 3uilding 8 by administration b. c. d. e. Materials used" labor and overhead e:penses incurred during construction #upervision fee $consultant% 0:cavation cost Cost of bun6 house $used as temporary construction office" materials and tools storeroom% f. )ental of service e1uipment g. Cost of building permits and other permits e. Architectural fees 9. Machinery" e1uipment" furniture and fi:tures a. b. c. d. e. f. *urchase price /nsurance -hile in transit 2reight in #torage" handling and any cost related to the purchase /nstallation cost" including site preparation and assembly Testing" trial run and other e:penses necessary for the machinery and other e1uipment to function g. Ta:es and customs duties

9G

able !+ Re&uisition of Inventory and PP8 "arrative Procedures

#rea of Responsibility$ Person Responsible ReAuisitioner %e&. 1 2 " Barangay Treasurer % & + Punong Barangay 1 2 #ctivity Prepares the PR) 'y filling out information in the 9ReAuisition: portion. *igns un$er the 9ReAueste$ 'y: caption. -orwar$s the signe$ PR to the BT. Receives the PR. Checks the availa'ility of the stock. -orwar$s the PR to the PB for approval. 0pproves the PR 'y signing un$er the 90pprove$ for #ssuance: caption. -orwar$s the approve$ PR* to the BT for the issuance of the inventory/PP> state$ therein. Note 1. *f a)ailable" the ite$ shall be issued to the re2uisitioner& *f not a)ailable" the ite$ shall be procured&

91

OPERATING PROCEDURES RE=UISITION OF INVENTORY AND PPE

P#o$edu#%l Flo& C'%#" (T% le )4%*

Re?u.!.".one# prepares
1 PR PR 1," " 2 PR 1," 2

B%#%ng%y T#e%!u#e#
%

Punong B%#%ng%y
1

receives

approves

signs

1,"

forwar$s

&

checks

forwar$s

*tocks 0vaila'leC

D>*

+ PR

;ote 1 forwar$s

1," PR 1,"

for issuance of inventory Sym ol!: , -low of Documents

Legend: PR , Purchase ReAuest

, Document No"e: 1 #f availa'le) the item shall 'e issue$ to the reAuisitioner. #f not availa'le) the item shall 'e procure$. , Decision , Process

92

able !. Procure(ent of Inventory and PP8 "arrative Procedures

#rea of Responsibility$ Person Responsible Bi$s an$ 0war$s Committee %e&. 1 #ctivity Base$ on the PR) makes an estimate of the cost of the items to come up with the 0pprove$ Bu$get for the Contract 50BC6. -orwar$s) the PR an$ the estimate or 0BC to the CC0 for earmarking of appropriation. Receives the reAuest for earmarking. -orwar$s the PR to the BR( for earmarking of the fun$s nee$e$. Checks the R0C an$ verify the availa'ility of the fun$. >armarks the nee$e$ account. *en$s 'ack the PR to the CC0 for certification in the availa'ility of appropriation. Receives an$ returns the PR to the B0C with the amount nee$e$ $uly earmarke$. Con$ucts 'i$ing or a$opts alternative mo$e of procurement un$er R0 312%. -orwar$ the result recommen$ation for awar$ of contract/P to the PB for approval 0pproves the result of the 'i$$ing *en$s the approve$ result of the B0C to BR( for the preparation of P Receives an$ prepares the contract/P #nitials 'elow the name of the CC0 un$er the 9-un$ availa'le: caption of the contract/P . -orwar$s the contract/P to the CC0 for release to the supplier/Contractor *igns the certification of 9fun$s availa'le: -orwar$ the contract/P 0pproval to the PB for

2 Chairman) Committee on 0ppropriation " % Barangay Recor$ (eeper & + 1 Chairman) Committee on 0ppropriation Bi$s an$ 0war$s Committee 2 3 14. Punong Barangay 11 12 Barangay Recor$ (eeper 1" 1% 1& Chairman) Committee on 0ppropriation 1+ 11

9>

#rea of Responsibility$ Person Responsible Punong Barangay Barangay Treasurer

%e&. 12 13 24

#ctivity 0pproves or signs the contract/P -orwar$ the contract/P to the BT for release an$ release Receives the signe$ contract/FP it to contractor/*upplier

9?

OPERATING PROCEDURES P#o$u#emen" o> In@en"o#y %nd PPE

P#o$edu#%l Flo& C'%#" (T% le )5%*

BAC C'%.#m%n Comm.""ee on A--#o-#.%".on
receives " PR PR 1 makes 0BC sen$s 7 certifies 1 12 2 forwar$s PR 0BC 2 % returns PR 0BC R 1% 1" prepares P /C PR 0BC 1& con$ucts R PR 0BC R P /C signs forwar$s 14 % receives 7 releases 24 to BT 1+ forwar$s 13 forwar$s R P /C initials 12 approves sen$s PR 0BC + earmarks % forwar$s 0BC R0C

Bn%#%ng%y Boo: 3ee-e#

checks &

Punong B%y%n
11 approves

PR 0BC R

PR 0BC 3

11 forwar$s

Legend: PR , Purchase ReAuesr 0BC , 0pprove$ Bu$get Contract R , Result of the Bi$$ing R0C , Registry of 0ppropriation an$ Commitment P , Purchase r$er C , Contract

Sym ol!: , -low of Documents , Pays/#ssues , -ile , Document , Cash/Check , Process

99

able !0 Delivery of Inventory and PP8 "arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Treasurer ReAuisitioner/BT %e&. 1 2 " Barangay Treasurer % #ctivity Receives $eliveries. #nspects $eliveries an$ checks in conformity with the specifications state$ in the P . *igns the 9Receive$ 'y: portion of the suppliers invoice/$elivery receipt. Prepares the #0R. Note 1& The *+R shall be prepared in three copies to be distributed as follows: Original ! to support the D# for the pay$ent nd 2 copy ! BT 3rd copy ! BR5 Note 2. *n case of partial deli)ery" only the 2uantity actually deli)ered and accepted shall be indicated in the *+R & -orwar$s two copies of the $uly accomplishe$ #0R to the BR( for recor$ing of $eliveries an$ of the amount $ue the supplier. Retains the 2n$ copy for file. 0cknowle$ges the receipt of the #0R. Retains the "r$ copy for file 5the original shall 'e attache$ to the D8 for payment6. Note 3. See Table 6" #olu$e ** for the recording of the deli)ered ite$s in the //9Reg and a$ount due the supplier in the Creditor:s Card CC)

Barangay Recor$ (eeper

9B

P#o$edu#%l Flo& C'%#" (T% le )6%*

B%#%ng%y T#e%!u#e#
from supplier

OPERATING PROCEDURES DELIVERY OF INVENTORY AND PPE

Re?u.!.".one#0BT

B%#%ng%y Re$o#d 3ee-e#

inspects 2 1 P 1

#tems

receives

#tems
" #/DR 1 #0R + % prepares ;ote 1 acknowle$ges 1 " signs

#0R 2

"

& forwar$s

to support the D8

Legend: #0R P # DR No"e!: 1. The #0R shall 'e prepare$ in three copies to 'e $istri'ute$ as follows. riginal 8 to support the D) (or the payment 2nd copy 8 T "rd copy 8 '* 2. #n case of partial $elivery) only the Auantity actually $elivere$ an$ accepte$ shall 'e in$icate$ in the #0R. ". *ee Ta'le 2 ) 8olume ## for the recor$ing of the $elivere$ items in the PP>Reg an$ amount $ue the supplier in the Cre$itorGs Car$. , #nspection an$ 0cceptance Report , Purchase r$er , #nvoice , Delivery Receipt

Sym ol!: , -low of Documents , Prepares , -ile , Document

, *tocks , Process

9(

able !1 Issuance of %upplies and %(all Ite(s Inventory "arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Treasurer %e&. A 1 2 #ctivity ,ssuance of $upplies Receives the reAuest from the reAuisitioner. -ills out the 9#ssuance: section of the log'ook) noting the Auantity issue$ an$ giving 9Remarks:) if nee$e$. #ssues the items reAueste$. 0cknowle$ges the receipt 'y signing un$er the 9Receive$ 'y: caption of the log'ook. ,ssuance of $mall Tangible ,tems Prepares the #C* for the issuance of small tangi'le items. Note 1. The *CS shall be prepared in three 3) copies to be distributed as follows:
Original . BT 2nd copy . BR5 3rd copy .Re2uisitioner

" ReAuisitioner % B Barangay Treasurer &

+ ReAuisitioner 1 2 Barangay Treasurer 3

-orwar$s the #C* to the reAuisitioner for signature an$ issue the items reAuisitione$. *igns un$er the 9Receive$ 'y: caption of the #C*. Returns the signe$ #C* to the BT. *igns un$er the 9Receive$ from: caption of the #C* an$ files the original. -orwar$s the 2 n$ an$ "r$ copies to the BR( an$ the reAuisitioner) respectively for their file.

9'

OPERATING PROCEDURES ISSUANCE OF SUPPLIES AND SMALL ITEMS INVENTORY

P#o$edu#%l Flo& C'%#" (T% le )8%*

Re?u.!.".one#

B%#%ng%y Te%!u#e#
fill outs 2 R @B R 1

B%#%ng%y Re$o#d 3ee-e#

receives

"

issues % acknowle$ges

#tems #tems

@B

@B

ISSUANCE OF SMALL TANGIBLE ITEMS

@B #C* 1," & prepares ;ote 1 returns 1 signs

#C*

1" 1," + forwar$s

"

#C* 1

1% signs) forwar$s 7 file #C* " 2

#C*

Legend: R#* , ReAuisition an$ #ssue *lip #C* , #nventory Custo$ian *lip @B , @og Book R , ReAuest No"e!: 1. The R#* *hall 'e prepare$ in three 5"6 to 'e $istri'ute$ as follows. riginal Copy!BT 2n$ copy ! ReAuisitioner "r$ copy ! BR(

Sym ol!: , -low of Documents , Recor$s/Prepares/#ssues , -ile , Document

, *torage *torage , Process , Book

9&

able !3 Issuance of Property7 Plant and 8&uip(ent "arrative Procedures

#rea of Responsibility$ Person Responsible Barangay Treasurer %e&. 1 Prepares the P0R. ;ote %: The /+R shall be prepared in three copies distributed as follows: Original . BT 2nd Copy . BR5 3rd Copy . Re2uisitioner 2 ReAuisitioner " #ssues the item to the reAuisitioner together with the P0R for signature. *igns un$er the 9Receive$ 'y: caption of the P0R an$ receives the items reAuisitione$. Returns the P0R to the BT. Receives the P0R an$ signs un$er the 9#ssue$ 'y: caption of the P0R an$ retains a copy for file. -urnishes the reAuisitioner a copy of $uly signe$ P0R for his file. -orwar$s the $uly accomplishe$ P0R to the BR( for recor$ing in the Register an$ for file. 0cknowle$ges receipt of the accomplishe$ P0R an$ files the P0R. Note 1. *ee Ta'le 2) #olu$e ** for the recording of the /+R in the //9Reg& $uly #ctivity

Barangay Treasurer

& + Barangay Recor$ (eeper 1

BG

OPERATING PROCEDURES ISSUANCE OF PROPERTY7 PLANT AND E=UIPMENT

P#o$edu#%l Flo& C'%#" (T% le )9%*

Re?u.!.".one#

B%#%ng%y T#e%!u#e# prepares

1

B%#%ng%y Re$o#d 3ee-e#

P0R

1," issues
2

signs
"

P0R

#tems

1," #tems

P0R 2,"

signs
1

% receives 7 signs

P0R & furnishes + forwar$s 2

P0R "

1 acknowle$ges

Legend: P0R , Property 0cknowle$gement Receipt R#* , ReAuisition #ssues *lip No"e: *ee Ta'le 2) 8olume ## for the recor$ing of the P0R in the PP> Register.

Sym ol!: , -low of Documents , Prepares/#ssues , -ile , Document

, *tocks

, Process

B1

able !4 Loss of PP8 "arrative Procedures

#rea of Responsibility$ Person Responsible 0ccounta'le fficer %e&. 1 #ctivity ;otifies the PB through the BT on the loss of the property imme$iately upon $iscovery of the loss. Receives the notification an$ con$ucts imme$iate investigation on the cause of the loss. Prepares transmittal letter an$ su'mits the notification of the accounta'le officer) the investigation report an$ all the reAuire$ $ocuments to ?*#* for in$emnification of the lost property. -orwar$s copies of all the $ocuments on the loss of the PP> to the City/<unicipal 0ccountant an$ to the BR(.

Punong Barangay

"

B2

P#o$edu#%l Flo& C'%#" (T% le );%*

A$$oun"% le O>>.$e# Punong B%#%ng%y

OPERATING PROCEDURES LOSS OF PPE

; 0 PR
1," 1," 1," 1 notifies

; 1," PR 0
1,"

receives

1,"
" prepares

T@ 1,"
% forwar$s

PR 0 1 1 1 1 1 ; #R T@ 2 2 2

PR 0 ; #R T@ 2 2

to ?*#*
PR 0 " " " " " ; #R T@

to the City/<unicipal

to BR( Legend: PR ; 0 #R ?*#* BR( T@ , Police Report , ;otification of @oss , 0ffi$avit , #nvestigation Report , ?overnment *ervice #nsurance *ystem , Barangay Recor$ (eeper , Transmittal @etter Sym ol!: , -low of Documents , Prepares , -ile , Document , Process

B>

able '5 Re&uest for Relief fro( Property #ccountability "arrative Procedures
#rea of Responsibility$ Person Responsible %e&. A 0ccounta'le fficer 1 #ctivity Re'uest for Relief from %roperty Accountability *u'mits 9ReAuest for Relief from Property 0ccounta'ility: to the PB thru the BT for his favora'le en$orsement to C 0. >n$orses the reAuest of the 0 approval. to the PB for

Barangay Treasurer Punong Barangay

2 "

*igns the en$orsement an$ forwar$s to C 0) through the fiel$ au$itor) the 9ReAuest for Relief from Property 0ccounta'ility: with all the necessary $ocuments. Re'uest for Relief from Accountability grante! by C-A %roperty

B % & Barangay Treasurer + 1 C 0ccounta'le fficer 2 3 Barangay Treasurer

Receives C 0 resolution granting relief to the 0 on the loss of the property. -orwar$s the C 0 $ecision to the BT. Receives the C 0 $ecision granting relief from accounta'ility on the loss of the property. Provi$es the 0 ) BR( an$ the City/<unicipal 0ccountant with the copies of C 0 $ecision. Re'uest for Relief Denie! by C-A Pays for the 9soun$ value: of the lost item. #ssues R payment. to acknowle$ge receipt of

B?

P#o$edu#%l Flo& C'%#" (T% le ,<%*

A$$oun"% le O>>.$e# Punong B%#%ng%y

OPERATING PROCEDURES LOSS OF PPE

; PR 0 1," 1," 1," 1 notifies 1,"

; PR 0 1," 1," 1,"

receives

" #R 1," %

prepares

T@ 1,"

forwar$s

PR 0 1 1 1 1 1 ; #R T@ 2 2 2

PR 0 ; #R T@ 2 2

to ?*#*
PR 0 " " " " " ; #R T@

to the City/<unicipal

to BR( Legend: PR ; 0 #R ?*#* BR( T@ , Police Report , ;otification of @oss , 0ffi$avit , #nvestigation Report , ?overnment *ervice #nsurance *ystem , Barangay Recor$ (eeper , Transmittal @etter Sym ol!: , -low of Documents , Prepares , -ile , Document , Process

B9

/iscal Responsibilities of Barangay Officials

/iscal Responsibilities of Barangay Officials. The responsibilities of barangay officials in the management of the funds and properties of the barangay are as follo-s+ 1. *unong 3arangay a. 5eneral Administration 1% /mplements functions" pro.ects" activities to provide basic services and facilities as appropriated; 2% =egotiate" enter into" and sign contracts for and in behalf of the barangay" upon authori4ation of the #anggunian 3arangay. >% Certifies vouchers and payrolls as to validity" propriety and legality of the claim involved $ #ec. >?? of (1BG % ?% Approves the claims $#ec. >?? of )A (19G% relating to the disbursement of barangay funds 9% Countersigns the chec6s in payment of the claims B% Transmit the registers and other documents to the city/municipal accountant -hich -ill serve as basis in recording the barangay transactions in the boo6" preparation of the ban6 reconciliation statement and the chec6ing the )eport on Accountability for Accountable 2orms $ )AA2% submitted by the 3)D. (% #igns the Management )esponsibility over the 2inancial #tatement $M)2#%" on or before 2ebruary 1? of the ensuing year" -hen the city/municipal accountant transmits the 2# to C7A. 2. Chairman" Committee on Appropriations a. <se of appropriated 2unds 1% Certifies the !F/payroll/contract/*7 on the e:istence of available appropriation to cover the claims/commitments; 2% Monitors the use of appropriated fund -ith the use of the appropriate )AC; >% Maintains the )ACs" -ith the assistance of the 3)D" for the follo-ing five funds+ a% 5eneral 2und b% 2G H !evelopment 2und c% Calamity 2und BB

d% #anggunian Dabataan 2und e% 5ender and !evelopment 2und ?% b. )eporting 1% Certifies and submits the #tatus of Appropriation" Commitment and 3alances $#AC3% to the city/municipal budget officer one month after the close of the calendar year; and 2% Certifies the )AC. >. 3arangay Treasurer a. 1% 2% Collection 0nsures that commitments do not e:ceed the available appropriations.

Deep custody of barangay funds and properties; Collects all ta:es" fees and other charges due and contributions accruing to the barangay; >% !eposits collections -ith the A5!3; ?% Collects for the city/municipal treasurer" -hen deputi4ed and remits all collection intact; and 9% )enders report on collections and deposits made. b. 1% 2% >% ?% !isbursements

Certifies to the availability of cash for the claim presented; /ssues and signs the chec6 in payment of obligations; Maintains the CA3)eg and the *C2)eg" if designated as the *CC; and )enders the report on chec6s" cash and *C2 disbursement. c. *roperties

1% Deeps the logboo6 for the receipt and issuance of supplies and materials; 2% /ssues /C# to end user of the issuance of materials -ith serviceable life of more than one year. >% *repares the *A) for the issuance of property; and ?% Assist the *3 in the conduct of physical count of properties. d. )eporting B(

1% )enders a -ritten accounting reports of all barangay funds and properties under his custody; and 2% Certifies the CA3)eg and the *C2)eg and submits a copy to the 3)D at month end. ?. 3arangay )ecord Deeper a. *repares the !F/payroll" contract" *urchase order or )/#; b. Maintains all the registers" e:cept the CA3)eg and the *C2)eg -hich are maintained by the 3T; c. Chec6s correctness of entries in the CA3)eg and the *C2)eg; d. Deeps and files all documents submitted by the accountable officers supporting the #ummaries intact and free from loss; e. Ma6e all financial documents available to C7A representative anytime for audit/e:amination; f. *repares the Transmittal @etter $Appendix 12)" for-arding the certified registries and documents to the City/Municipal Accountant/Treasurer/3udget 7fficer" as the case maybe; and g. Assist the CCA in the maintenance of the different )AC. 9. #anggunian Dabataan Chairman a. /mplements the #D pro.ect in accordance -ith the approved appropriation; and b. /nitials belo- the name of the *3 on claims against the #D 2und. B. Accountable 7fficers a. All A7s shall be bonded in accordance -ith the !epartment of the /nterior and @ocal 5overnment $!/@5% Memo Circular =o. && 1'B dated 7ctober 11" 1&&&; and b. <pon resignation or completion of terms/suspension/retirement" all A7s shall see6 Clearance from Money and *roperty Accountability $Appendix 13%.

B'

M# RI9 O/ /ORM%
Appen di: =o. 1 2re1uency of *reparation As needed =umber of copies > 3arangay )ecord Deeper 1

Title !isbursement Foucher *ayroll *urchase 7rder )e1uisition and /ssue #lip *urchase )e1uest *etty Cash Foucher @i1uidation )eport @ogboo6
/nventory Custodian #lip

*repared by 3T/3)D

3arangay Treasurer 1

7thers #C6// #C*/ *ayee #C* #upplier *7 *7 )e1uestor #**CF A7 !F *roperty Custodian <ser <ser

2 > ? 9 B ( ' & 1G

As needed As needed As needed As needed As needed As needed As needed As needed As needed

3T/3)D 3T/ 3)D )e1uestor )e1uestor *C2C 3T/ 3)D 3T/*C 3T 3T

2 > > > 2 > 1 > >

1 1 1 1

1 1 1

1 1

1 1

1 1

*roperty Ac6no-ledgement )eceipt

Transfer from Money and *roperty Accountability

11

As needed

0lected 7fficials/3T /0mployee 3)D B&

A7/ <ser/ C7A City/Muni cipality

12

Transmittal @etter

As needed

1>

Clearance from Money and *roperty Accountability

As needed

A7s

A7s

D8%CRIP IO" O/ PR8%CRIB8D /ORM%

2or the convenience of 3arangay 7fficials" sample forms have entries as illustrated in the different forms prescribed in this Manual. /nstructions on ho- to accomplish the forms are also provided at the bac6 of the form for easy compliance of users. #ome of these forms are also mentioned in the narrative procedures and flo-charts in other volumes of this Manual. /ncluded in this Folume are the forms commonly used in the operation of the 3arangay. 2orms needed to record the transactions are found in Folume // -hile those used for reporting are in Folume ///. Disburse(ent :oucher. The !F shall be prepared by the 3T/3)D and shall be used by the 3arangay for all money claims. The voucher number shall be indicated on the !F and on every supporting document to the claim. The supporting documents shall be listed on the face of the voucher. /n case more space is needed" the bac6 of the !F shall be used. Payroll. This form shall be prepared by the 3T/3)D and shall be used for payment of salaries" -ages" overtime pay" honoraria and other emoluments of 3arangay officers and employees. Purchase Order. The *7 is a letter addressed to the supplier re1uiring the supply/delivery of the items specified therein in accordance -ith the terms of the purchase as agreed upon during the procurement process. This shall be prepared by the 3T/3)D for every purchase to be made. Re&uisition and Issue %lip. The )/# shall be prepared by the 3)D or the re1uisitioner to re1uest for supplies" materials and e1uipment. Purchase Re&uest. This form shall be prepared by the 3)D every time a purchase is to be made. 3ased on the approved *)" the 3)D shall prepare the *7. Petty Cash :oucher. The *CF shall be prepared by the re1uesting officials and shall be used for all disbursements out of the *etty Cash 2und.

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Li&uidation Report. This report shall be prepared by the 3T/3)D or concerned accountable employees/officers in li1uidating the cash advance and cash advances granted for travel or for special underta6ing. Logboo-. The logboo6 shall be used by the 3T/property custodian to record the receipt and issuance of supplies and materials to end users. Inventory Custodian %lip. The /C# shall be prepared by the 3T for the issuance of small tangible items -ith a serviceable life of more than one year" but small enough to be considered as **0. Property #c-no,ledg(ent Receipt. The *A) shall be prepared by the 3T and shall be used to ac6no-ledge the receipt from the 3T of property and e1uipment. ransfer fro( Money and Property #ccountability. This form shall be accomplished by elected officials/accountable officers/employees upon completion of their terms or resignation/separation from service. rans(ittal Letter. This form shall prepare in transmitting reports" register and other documents to the City/Municipal 7ffice. Clearance fro( Money and Property #ccountability. This form shall be used to by all A7s upon resignation or completion of terms/suspension/retirement.

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