Revised Documentary Requirements for Common Government Transactions As prescribed under COA Circular No dated June 14, 2012
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2 Revised Documentary Requirements for Common Government Transactions As prescribed under COA Circular No dated June 14, 2012 COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines
3 Revised Documentary Requirements for Common Government Transactions Prepared by: Committee for the Revision of Auditing Requirements for Typical Government Disbursements
4 DOCUMENTARY REQUIREMENTS FOR COMMON GOVERNMENT TRANSACTIONS TABLE OF CONTENTS Page Fundamental Principles governing the financial transactions and operations of 1 any government agency as provided under Section 4 of PD No General Requirements for All Types of Disbursement 1 Specific Requirements for Each Type of Disbursement Cash Advances Granting of Cash Advances Payroll Fund for Salaries, Wages, Allowances, Honoraria 2 and Other Similar Expenses Petty Cash Fund Field / Activity Current Operating Expenses Traveling Allowances Local Travel Foreign Travel Liquidation of Cash Advances Payroll Fund for Salaries, Wages, Allowances, Honoraria 5 and Other Similar Expenses Petty Cash Fund (PCF) Field/Activity Current Operating Expenses Traveling Expenses Local Travel Foreign Travel Fund Transfers to Non-Government Organizations / People s 7 Organizations (NGOs/POs) 2.1 Release of Funds Implementation and Liquidation of Funds Released Staggered Release of Funds to NGO/PO Fund Transfers Transfer of Funds to Implementing Agencies Transfer Implementation and Liquidation by Implementing Agency Liquidation by Source Agency From Trust Fund to the General Fund for Unspent Balance/Excess Amount Salary Individual Claims First Salary Salary (if deleted from the payroll) Salary of Casual/Contractual Personnel Salary Differentials due to Promotion and/or Step 14 Increment Last Salary 14
5 Page Salary due to heirs of deceased employee Maternity Leave General Claims through the Automated Teller Machine (All Employees) Allowances, Honoraria and Other Forms of Compensation Personnel Economic Relief Allowance (PERA) Representation and Transportation Allowance (RATA) Clothing/Uniform Allowance Subsistence, Laundry and Quarters Allowances 18 - Subsistence and Laundry Allowance - Quarters Allowance 5.5 Productivity Incentive Allowance (PIB) Special Counsel Allowance Honoraria Government Personnel involved in Government 20 Procurement Teaching Personnel (DepEd, TESDA, SUCs and other 21 educational institutions) Governing Boards of Collegial Bodies Lecturer/Coordinator Special Projects Science and Technological Activities Hazard Duty Pay Longevity Pay Overtime Pay Year-End Bonus (YEB) and Cash Gift (CG) Retirement Benefits Terminal Leave Benefits Monetization Loyalty Cash Award/Incentive Collective Negotiation Agreement (CNA) Incentive Other Expenditures Utility Expenses Telephone/Communication Services Extraordinary and Miscellaneous Expenses Prisoner s Subsistence Allowance Procurement Procurement through Public Bidding Infrastructure Advance Payment Variation Order / Change Order / Extra Work 35 Order Progress Payment Final Payment Release of Retention Money Consulting Services Goods Supplies, Materials, Equipment and Motor 39 Vehicles
6 Page General Support Services (janitorial, security, 40 maintenance, garbage collection and disposal and similar services) Rental Contracts Repair and Maintenance of Aircraft, Equipment 43 and Motor Vehicles Advertising Expenses Procurement through Alternative Modes Limited Source Bidding Direct Contracting Repeat Order Shopping Negotiated Procurement For procurement through ADA or direct payment Cultural and Athletic Activities Human Resource Development and Training Program Financial Expenses Road Right-of-Way (ROW) / Real Property Land Structure/House Improvements (trees, plants, growing fruits, etc.) 52
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