School - Based

Feeding Program
Financial Operations
(DSWDDepED Partnership Program)
How funds are released?
DSWD - FO shall transfer the funds in full (100%)
to the DepED Regional Office upon signing of the
MOA and the submission of the required
documents.

Regional Allocation for SBFP as per RA 10633 Gen.

Appropriation Act FY 2014 .
Total Amount and Allocation:

Region Target Number of Budget Allocation

Beneficiaries (in PhP)
XI 18,349 35,230,080.00

XII 15,332 29,437,440.00

ARMM 29,497 56,634,240.00

DepED RO (Regional Office) shall transfer the funds to DOs
(Division Offices) upon submission of WFP (Work and Financial
Plan) with the list of schools and the target beneficiaries based on
Nutritional Status SY 2013-2014 Baseline Report.

Schools to be covered by partners shall not be included in the

DepED-DSWD funds except when the food provided by the
partner is milk or other nutritional beverages.

Upon receipt of the funds and the required documents from the
schools, a check shall be prepared and issued by the DO in favor
of the School Principal/Head. The remaining allocation of the
recepient schools shall be released upon submission of the
liquidation report pertaining to the previous releases.
 Transfer & Liquidation of Funds Flowchart
DSWD Field DepED Regional
Office Office
Forge a
MOA
Process the release of fund 1. Receive and record
after DepEDs submission the fund Upon receipt of the funds from
of the required documents 2. Issue Official Receipt
Transfer fund to
Division Office
Consolidate and submit
Record Liquidation liquidation report duly
received by COA Auditor
DepED Division
Office
RO & the required documents
from schools prepare and issue
checks in favor of School
Principal/Head
1. Process & submit to RO
liquidation report duly
received by COA Auditor
2. Prepare and submit to RO
monthly narrative physical &
financial accomplishment
Eligible Expenses

Procured locally available food commodities

Basic cooking utensils, common office supplies

needed for the preparation of reports, minimal
transportation expenses, water, LPG, charcoal,
firewood and kerosene
Division Office shall prepare and issue checks
(cash advance) in favor of the School Principal/
Head if.

Work and Financial Plan of the schools were submitted

and approved by SDS with the list of target beneficiaries
based on NS SY 2013-2014 Baseline Report

School Principals/Head were bonded

Previous cash advance were liquidated (specific to SBFP)

Reminder:
The manual on the Simplified Accounting Guidelines and
Procedures for the use of Non-Implementing Units/Schools shall
be adopted to account for the receipts, utilization and
liquidation of funds of non-implementing units.

Allocation from canteen proceeds and other related income

generating projects may also be utilized for this purpose.

The school principals/heads shall be responsible in ensuring

prompt liquidation of funds to the DO.
Liquidation of Funds
The Division Office shall process the liquidation reports
and submit to DepED RO a liquidation report duly certified
by the DO Accountant and approved by the SDS and duly
acknowledged and received by the DO COA.

The DepED RO shall submit within 30 days after

completion of the project to DSWD-FO a final liquidation
report on the utilization of funds duly certified by the
Accountant, approved by the Regional Director and
received by Regional Office Auditor.
Liquidation of Funds

Upon post audit, any disallowance in audit after receipt of

the Audit Suspensions, Disallowances and Charges (ASDC)
and the Credit Notice (CN) issued by the DO COA Auditor
shall be recorded and adjusted in both books of accounts of
DSWD-FO and DepED DO.

DepED shall refund to DSWD any unused funds 30 days

after the program completion.
Regional Office Journal Entries
Account Name UACS Code Dr. Cr.
Cash Collecting Officer 1010101000 XXX
Due to NGAs 2020105000 XXX
To record receipt of funds from DSWD

Cash Treasury /Agency Deposit, Regular 1010401000 XXX

Cash Collecting Officer 1010101000 XXX
To record deposit of fund to the National Treasury

Cash MDS Trust 1010406000 XXX

Cash-Treasury/Agency Deposit, Regular 1010401000 XXX
To record receipt of NCA from BTR

Due to NGAs 2020105000 XXX

Cash MDS Trust 1010406000 XXX
To record transfer of fund to Division Office
Division Office Journal Entries
Account Name UACS Code Dr. Cr.
Cash Collecting Officer 1010101000 XXX
Due to NGAs 2020105000 XXX
To record receipt of fund from RO

Cash in Bank-LCCA Current Account 1010202000 XXX

Cash Collecting Officer 1010101000 XXX
To record deposit of fund to the bank
OR
Cash MDS Trust 1010405000 XXX
Due to NGAs 2020105000 XXX
To record fund transfer thru NTA

Financial Assistance to NGAs 5021402000 XXX

Cash in Bank-LCCA Current Account/Cash MDS Trust1010202000 XXX
To record grant of cash advance to school head

Food Supplies Expenses 5020305000 XXX

Financial Assistance to NGAs 5021402000 XXX
To record liquidation of cash advance to school head
Due to NGAs 2020105000 XXX
Subsidy from Other National Government Agencies 4030102000 XXX
To record liquidation of fund to RO
UACS code 308601 070010811005 112402000 000000000 2020105000

Funding Source Code

Custodial Funds Trust Receipts Inter Agency

Transfer fund
Organization Code Location Code

DepED Region XI Division of Davao City Davao City

MFO/PAP Object Code

No MFO/PAP Trust Receipts Due to NGAs

 r
Sample Cash Disbursement Register
NAME OF SCHOOL
NAME OF DISTRICT
NAME OF DIVISION
FOR THE PERIOD

CASH DISBURSEMENT REGISTER

SCHOOL-BASED FEEDING PROGRAM

CASH ADVANCE BREAKDOWN OF PAYMENTS

FOOD OFFICE
REFERENCE PAYEE / OTHER
DATE AMOUNT SUPPLIES SUPPLIES
(OR/RER) PARTICULARS PAYMENTS BALANCE MOOE
RECEIVED EXPENSE EXPENSE
(5029999000)
(5020303000) (5020301000)

1 2 3 4 5 6=4-5 7 8 9
June 08, 2014 06327 Cash Advance 20,000.00 20,000.00
June 15, 2014 7120 San Miguel Store 5,500.00 14,500.00 5,500.00
June 17, 2014 1203 Gulayan at iba pa 8,870.00 5,630.00 8,870.00
June 20, 2014 1122 24/7 Convenient Store 500.00 5,130.00 500.00
June 25, 2014 1008 Mica Convenient Store 3,440.00 1,690.00 3,440.00
Sept. 1, 2014 5393 National Bookstore 1,690.00 1,690.00

TOTAL 20,000.00 20,000.00 - 18,310.00 1,690.00 -

Certified Correct: Certified: Noted:

Supporting Documents Complete

PRINCIPAL/DISBURSING OFFICER DIVISION ACCOUNTANT SCHOOL DIVISION SUPERINTENDENT

Date Date Date
Sample Liquidation Report
Sample Statement of Receipts and Disbursement (SORD)
Thank You....