Constitute payments out of cash advances granted to the regular and special
disbursing officers for personal services, petty expenses and MOOE for field
operating requirements.
Cash Advance for Payroll
Section 2 of Executive Order(EO) No. 248 dated May 29, 1995, as amended by
EO No. 298 dated August 14, 1995 and March 23, 2004, respectively, provide
that travels shall cover only those that are urgent and extremely necessary, will
involve the minimum expenditure and are beneficial to the agency
concerned and/or the country.
Cash Advance for Specific
Purpose/Time-Bound Undertaking
Shall be granted only to duly authorize accountable officer/special disbursing
officer. It shall be accounted for in the books of accounts as “Advances to
Special Disbursing Officer.” It shall be liquidated by the accountable officer
within a specified period.
Advance for Petty Operating Expenses
The Petty Cash Fund (PCF) to be set up shall be sufficient for the recurring
petty operating expenses of the agency for one month. It shall be maintained
using the Imprest System. All replenishments shall be directly charged to the
expense account at all times, the PCF shall be equal to the total cash on hand
and the unreplenished expenses. The PCF shall be replenished as soon as
disbursements reach at least 75% or as needed.
Disbursements through List of Due and
Demandable Accounts Payable-Advice
to Debit Account (LDDAP-ADA)
All LDDAP-ADA prepared/issued during the day shall be recorded chronologically in the
CkADADRec maintained by the Cash/Treasury Unit, which shall monitor the receipt of the
validated LDDAP-ADA from the MDS-GSB and the issue of Official Receipt (OR) or other
acceptable evidence of receipt of payments by the creditors/payees.
Disbursement through Electronic Modified
Disbursement System as part of the Modified
Disbursement Scheme