Responsible

Process
Unit/Person
Disbursements by Checks
1 Processing of Disbursement Voucher (DV)
1.1 Receive copies 1-3 of DV, originals of supporting Accounting Unit
documents and copies 1-3 of Obligations Request (ObR) Receiving/
from the Budget Unit. Check completeness of supporting Releasing Staff
documents. If incomplete, return to the concerned party
for compliance.
1.2 If complete, stamp Received, indicate date of receipt
and initial on the stamped Received portion of the DV. -do-
Note 1
DV that shall be paid out of non-budgetary receipts shall
not pass the Budget Unit. No ObR is needed. (Example
refund of cash bond).
1.3 Assign DV number, record in the logbook the DV
number and date, payee, particular and amount. Forward -do-
copies 1-3 of DV, originals of supporting documents and
copies 1-3 of ObR to the Designated Staff for processing.

Note 2
The numbering structure for DV shall be as follows:

00 00 0000

Serial Number
(One series for each year)
Month of Issue
Year of Issue
Note 3
DV number shall also be indicated on every sheet of the
supporting documents.
1.4 Receive copies 1-3 of DV, originals of supporting
documents and copies 1-3 of ObR from the Receiving/ Designated Staff
Releasing Staff. Review DV for completeness and
propriety of supporting documents.
1.5 Check Index of Payments (IP) from file; determine -do-
whether there was prior payment of the same claim. If
the claim was already paid, return the DV and supporting
documents to the Receiving/Releasing Staff to be
returned to claimant.
1.6 If not yet paid, record the following in the IP: name and -do-
address of creditor, DV date and number, particulars and
amount.
1.7 Accomplish Box B of ObR and initial. -do-
1.8 Initial in Box B of DV and forward copies 1-3 of DV, -do-
originals of supporting documents and copies 1-3 of ObR
to the Head of Accounting Unit for review and signature.
1.9 Review DV and supporting documents, sign in Box B of Head of the Accounting
DV and ObR. Forward the documents to the Receiving/ Unit
Releasing Staff.
1.1 Record in the logbook the date of release of copies 1-3 of Receiving/
0 DV, originals of supporting documents and copy 3 of Releasing Staff
ObR. Forward to the Head of Agency or Authorized
Representative for approval of the DV. Forward copy 1
of ObR to the Budget Unit and retain copy 2 of ObR for
file.
1.1 Review and approve DV. Forward copies 1-3 of DV, Head of Agency or
1 copy 3 of the ObR and originals of supporting documents Authorized Representative
to the Cash Unit for check preparation.

2. Preparation and Approval of Checks

2.1 Receive copies 1-3 of approved DV, copy 3 of ObR and Cash Unit
originals of supporting documents, record in the logbook Receiving/
the date of receipt, DV number, payee, particulars and Releasing Staff
amount.
2.2 Verify completeness of signatories on the DV prepare Designated Staff
check in three copies.
2.3 Record in the Check Disbursement Record (CkDR) the
date, reference or check number, name of payee, nature
of payment and amount of the DV and extract the new
balance of the NCA/bank account. Forward copies 1-3 of
check, copies 1-3 of DV, copy 3 of ObR and originals of
supporting documents to Cashier for review and
signature.
2.4 Verify completeness of signature on the DV, reviews the
amount of the check against the DV and supporting Cashier
documents. Sign the check.
2.5 Countersign check. Forward copies 1-3 of check, copies Authorized
1-3 of DV, copy 3 of ObR and supporting documents to Official
the Receiving/Releasing Staff for return to the Cashier.
2.6 Record in the logbook the date of release of copies 1-3 of Receiving/
check, copies 1-3 of DV, copy 3 of ObR and supporting Releasing Staff
documents.
2.7 Release the original of check and copy 3 of DV to the Cashier
payee. Attach OR/Invoice on copy 1 of DV. File copies
2-3 of check, copies 1-2 of DV, originals of supporting
documents.
3. Preparation of RCI
Daily,
3.1 With copies 1-2 of DV, copy 3 of ObR, supporting
documents, copies 2-3 of checks, prepare RCI in two
copies.
Note 4:
The RCI shall be distributed as follows:
Original Accounting Unit together with the originals
of the paid DVs/payroll and supporting
documents for JEV preparation
Copy 2 Cash Unit file
3.2 Initial in Certification portion of the RCI.
3.3 Review RCI and sign in Certification portion. Head of the Cash Unit
3.4 Forward original of RCI together with copy 2 of checks, Designated Staff
copy 1 of DVs, copy 3 of ObR and supporting documents
to the Accounting Unit for the preparation of JEV.
Retain copy 2 of RCI, copy 3 of checks and copy 2 of
DVs for file.
Note 5:
All unreleased and cancelled checks as of the report date
shall be enumerated in a List of Unreleased and
Cancelled Checks to be attached to the RCI with the
following information:
1. Check No.
2. Date of Check
3. Amount
4. Name of Payee

4. Preparation of JEV
Daily
4.1 Record receipt of copy 1 of RCI together with copy 2 of Accounting Unit
checks, copy 1 of DVs, copy 3 of ObR and originals of Receiving/ Releasing Staff
supporting documents from Cash Unit in the logbook.
Forward the documents to the Designated Staff for JEV
preparation.
4.2 Examine DVs and checks against RCI. Verify if the Designated Staff
serial number of checks actually issued, including
spoiled and cancelled ones, are all accounted for.
4.3 Prepare JEV in two copies and sign in the Prepared by
portion.
4.4 Review correctness of the journal entries and sign on Head of the Accounting
Certified Correct by portion of the JEV. Forward Unit/ Authorized Signatory
copies 1-2 of JEV and copy 1 of RCI, copy 2 of checks,
copy 1 of DVs, copy 3 of ObR and originals of
supporting documents to Designated Staff for recording
 in the CkDJ.

5. Recording in the CkDJ

5.1 Receive copies 1-2 of JEV and copy 1 of RCI, copy 2 of
checks, copy 1 of DVs, copy 3 of ObR and supporting
documents. Record the JEV in the CkDJ. Retain copy 2
of JEV for file. Forward copy 1 of JEV, RCI and DV,
copy 2 of checks, copy 3 of ObR and supporting
documents to the Receiving/Releasing Staff for
submission to COA for audit.
5.2 Record in the logbook the date of submission of copy 1
of JEV, RCI, DVs, copy 3 of ObR, copy 2 of checks and
originals of supporting documents. Forward the
documents to COA for audit.
Note 6:
For the succeeding activities, refer to Sec. 71,
Preparation and Submission of Trial Balances and Other
Reports.
Disbursements by Cash Payment for Payroll and Other Expenses
Process
1. Receive the approved check from the Cashier, record in
the CDR the date, reference, name of payee, particulars
and the amount of check in the debit column.
2. Encash check in a GSB.
3. Pay officials and employees/other payees.
Note 1
Employees/payees shall sign on the received portion of
the payroll/DV to acknowledge receipt of payment.
Note 2
If there are unclaimed salaries, refund the same within a
reasonable time. OR representing the refund shall be
issued by the Cashier.
4. Record payment including the refund for unclaimed -do-
salary in the credit column of the CDR.
5. At the end of the month, based on the paid payroll/DV
and supporting documents, prepare Report of -do-
Disbursements (RD) in two copies, sign the
Certification portion of the RD.
Note 3
The RD shall serve as the liquidation report of the cash
advance granted to the Disbursing Officer.
Note 4
The RD shall be distributed as follows:
Original Accounting Unit together with the originals
of the paid DVs/Payrolls and supporting
documents for JEV preparation
 Copy 2 Cash Unit file
6. Record in the logbook, indicate Received and signs all Accounting Unit
copies, forward the RD to the Bookkeeper for JEV Releasing/
preparation, and return copy 2 to the Cash Unit. Receiving Clerk
7. Prepare JEV based on the RD and supporting documents Bookkeeper
received.
8. Record payroll payment in the individual Index of -do-
Payments (IP) of officials and employees.

Disbursements Through Bank Payroll Payment

1. Receive the approved check, DV and Following Months Cash Unit
Payroll (FMP); sign the logbook of the releasing office, Cash Staff
and forwardthe documents to the Cashier.
2. Deposit the check to the Bank Payroll Account together -do-
with the original of the Summary of Employees Net
Earnings (SENE) received from Accounting Unit. File
temporarily copies 1-2 of FMP, copy 2 of the check, and
copies 1-3 of DV for the preparation of RCI.
Note 1
The payee of the check is the Servicing Bank whose
authorized representative shall acknowledge receipt of
the check by signing on the original of the DV.

Disbursements from the Petty Cash Fund

1. Establishment/Replenishment of Petty Cash Fund

1.1 Receive check from Cashier for the establishment/ Various Unit
replenishment of petty cash fund. Record in the CDR the Petty Cash
date, reference and the amount of check in the Custodian
Disbursements column.
1.2 Encash check in GSB and keep the cash in a safety vault.

2. Utilization of Petty Cash Fund

2.1 Accomplish Box A Requested by portion of the PCV. Requesting
Personnel
2.2 Sign Box A Approved by portion of the PCV and return Immediate
to Requesting Personnel. Supervisor
2.3 Submit to the Petty Cash Custodian for the release of Requesting
fund. Personnel
2.4 Receive from the Requesting Personnel the PCV duly Petty Cash
approved by concerned official. Custodian
2.5 Upon granting of the petty cash advance, sign in Box B Petty Cash
Paid by portion of the PCV. Custodian
2.6 Receive petty cash and signs in Box B Cash Received Requesting
by portion of the PCV. Personnel
2.7 Issue copy 2 of the PCV to requesting personnel. Petty Cash
Custodian
2.8 Record paid PCVs in the CDR. Fill up the following Petty Cash
columns: date, reference, name of payee, nature of Custodian
payment, amount in the credit column and cash advance
balance.
2.9 File the original of PCV awaiting liquidation. Petty Cash
Custodian

3. Liquidation of Petty Cash Advance

3.1 Receive from Requesting Personnel copy 2 of the PCV Petty Cash
together with supporting documents. Check and review Custodian
completeness of documents such as the date, amount and
nature of expenses paid as shown in the supporting
documents.
3.2 If incomplete, return to Requesting Personnel for -do-
completion of needed supporting documents.
If complete, retrieve the original of PCV from file and -do-
fills up Box D Liquidation Submitted portion of the
original and copy 2 of PCVs.
3.3 Check the appropriate boxes for Received Refund or -do-
Reimbursement Paid portion and sign Box C of the
PCV.
3.4 Check and fill up the appropriate boxes for Liquidation Requesting
Submitted and Reimbursement Paid upon submission Personnel
of necessary supporting documents and receipt or
reimbursement of cash, if any, and sign the PCV.
3.5 Return copy 2 of the PCV to the Requesting Personnel. Petty Cash Fund
Custodian
3.6 If the amount granted is equal to the amount paid as Petty Cash Fund
shown in the liquidated PCV, proceeds to No. 3.7 Custodian
If the amount is not equal to the amount paid, retrieve Petty Cash Fund
from file the CDR and record the necessary adjustments Custodian
based on the liquidated PCV. Fill up the following
columns: date, reference, name of payee, and nature of
payment, amount in the appropriate debit, credit and
balance columns.
3.7 File the original of the PCV together with the supporting Petty Cash Fund
documents awaiting replenishment. Custodian

4. Replenishment of Petty Cash Fund

4.1 Retrieve from file the original of the PCV together with Petty Cash Fund
the supporting documents. Check the completeness of all Custodian
PCVs for replenishment.
4.2 Prepare the Petty Cash Replenishment Report (PCRR) in Petty Cash Fund
two copies based on PCVs in numerical sequence and Custodian
fills up the following columns: date, PCV No.,
particulars and amount.
4.3 Sign in the Certified Correct by portion of the PCRR. Petty Cash Fund
Custodian
4.4 Based on the PCRR, prepare DV in three copies, and Petty Cash Fund
forward Copies 1-3 of the DV, original of the PCRR and Custodian
PCV, and supporting documents to Authorized Official
for review and signature.
4.5 Sign in Box A portion of the DV. Authorized
Official
4.6 Forward Copies 1-3 of the DV, originals of PCRR and Petty Cash Fund
PCVs and supporting documents to Budget Division for Custodian
preparation of the OBR.

Local Government Unit

Process Responsible Person/Unit

Check Disbursement
1. Gather supporting documents, and approved OBR,
prepare DV and forward to Head of Department.
2. Sign Box A of DV and submit to the Accounting Unit. Supervisor/Head
of Department
3. Check completeness of documents, assign number to DV, Accounting Unit
sign Box B and forward to Treasurer.
4. Verify claim, certify cash availability (Box C) and Treasurer
forward to approving officer.
Note: If funds are not available, return to Accountant for
recording in the books as Accounts Payable (AP). For AP, JEV
shall be prepared by Accounting Unit and JEV number reflected
in the DV. JEV for AP is recorded in General Journal.
Accountant retains copy of DV and forwards to Treasurer.
5. Approve transaction (Box D) and forward DV to Cashier. Local Chief Executive or
authorized
approving officer
6. Prepare, sign check and forward check with DV to
countersigning officer.
7. Countersign check and forward to Accountant for Treasurer
preparation of the Accountants Advice of Local Check
Disbursements.
8. Prepare Accountants Advice of Local Check Accountant
Disbursements and submit to bank. Return DV, check
and supporting documents to Cashier/Treasurer.
9. Record check in the Check Register and release check to Treasurer
 claimant. Record disbursement in Cashbook Cash in
Bank. Prepare RCI. Forward RCI with DV and
supporting documents to Accounting Unit.

10. Prepare the JEV based on individual checks/voucher; Accounting Unit

sign Prepared By portion (approved by Chief
Accountant), and record JEV in the CDJ. Post monthly
to the GL and SL.
11. Forward RCI, DV, supporting documents and JEV to the Accountant
Office of the Auditor.

Payment of salaries and wages out of cash for the Payroll Fund

1. Processing of Payrolls to be paid by cash is the same as

that of steps (1) to (5) for check disbursements.
2. Gather duly certified and approved payrolls to be paid Office of the
out of cash advance. Prepare DV for cash advance Treasurer
corresponding to the net amount of payroll/s. Sign Box
A of DV and submit to the Accounting Unit.
3. Check completeness of documents/previous cash Accounting Unit
advance liquidated, assign number to DV, sign Box B
and forward to Approving Officer.
4. Approve DV and forward to Treasurer for preparation of Local Chief
checks. Executive
5. Prepare and sign check, and forward check with DV to Treasurer
countersigning officer.
6. Countersign check and forward to Accountant for Administrator
preparation of Advice.
7. Prepare Accountants Advice of Local Check Accountant
Disbursements and return DV, check and supporting
documents to Cashier/Treasurer.
8. Encash check and pay claimants. Record disbursement Treasurer/
in Cashbook Cash Advances. Disbursing
Officer
9. Return unused cash to the Treasurer/ Cashier. (An Disbursing
official receipt (OR) shall be issued by the Treasurer/ Officer
Cashier to acknowledge the return of unused cash and
indicate check no. of cash advance granted on the face of
OR.) Record the refund as credit to cash advance and
attach OR to the Cashbook Cash Advances.
10. Prepare RD, attach paid payrolls/ supporting documents Disbursing
and copy of OR for unused cash advance returned to Officer
Treasurer/Cashier. Sign Certified Correct portion of
RD and submit to Accounting Unit.
11. Prepare JEV to record the liquidation of cash advance.
 Record JEV in the CDJ. Post monthly to the GL and SL. Accountant
12. Forward RD and supporting documents including JEV to Accountant
the Office of the Auditor.