Seminar on Liquidation of

Downloaded MOOE

AVR, Siquijor State College
July 31, 2014
The Philippine National Anthem
The Lords Prayer
I. Procurement Process
II. Accuracy and
Completeness of
Supporting Documents
II.a. Preparation of Cash Disbursement
Voucher
II.a. Preparation of Cash Disbursement
Voucher
Take Note:

1. CDV Number: Starting July liquidation,
CDV should be numbered, numbering
shall be used as reference on the CDR.

2. Payee: A person/entity whom money is
paid.



II.a. Preparation of Cash Disbursement
Voucher

3. Address: Brgy, Municipality,
Province


4. TIN: Tax Identification Number of
the Payee



II.a. Preparation of Cash Disbursement
Voucher
5. Explanation:
Should be:
Comprehensive
Shows the nature of the transaction
Shows the TAX COMPUTATION

If for reimbursement, explanation
should contain the CERTIFICATION




II.a. Preparation of Cash Disbursement Voucher



CDV with certification
II.a. Preparation of Cash Disbursement
Voucher
Points to REMEMBER!
II.a. Preparation of Cash Disbursement
Voucher
Remember: Always put date on the
following:
II.a. Preparation of Cash Disbursement Voucher
Per nature of transaction:

Payment for Electric Bill
Receipt should have signature of witness
(inspector).

Payment for Water Bill
Receipt should have signature of witness
(inspector).
With tax computation for private
supplier/provider.



II.a. Preparation of Cash Disbursement Voucher
Per nature of transaction:

Payment for Mobile Phone (Globe)
Should include tax computation
Should have signature of witness (inspector)
Should attach photocopy of receipt (LBC)






II.a. Preparation of Cash Disbursement Voucher
Per nature of transaction:

For purchases below Php 1,000.00
Should prepare PR or attach sales invoice.
Itemize quantity and unit price.
Itemize number of hours and rental per hour for rental of
internet.
Itemize photocopied documents, per number of pages and
price per page.

For all purchase of construction materials (minor
repairs), should attach Accomplishment Report.





II.a. Preparation of Cash Disbursement Voucher
Per nature of transaction:
For purchases above Php 1,000.00 (supplies
and materials)
Order of attachment of supporting documents:
1. CDV
2. Official Receipt/Sales Invoice (Net of Tax)
3. Purchase Request
4. Canvass
5. Abstract of Bids
6. Purchase Order
7. Inspection and Acceptance Report