Processing of Disbursement Voucher (DV) Related to Utility and Communication Expenses, Janitorial Services, Security Services, Salaries, Supplier/Contractor/Service Provider and Others Office or Division: Accounting Division (AD) Classification: Complex Transaction Type of Transaction: Government-2-Government Who May Avail: All DOE Employees This form shall be accomplished as follows: 1. Only permanently appointed officials shall be designated as disbursing officers. Fund - fund against which the claim shall be charged (GF, STF, SKF)
Voucher issued as a reimbursement _____ dated _____ (See Annex B [*]), duly signed and dated by the auditor. However, improper use of digital and electronic signatures will be penalized, the COA warned. Date - the date the DV is prepared
5.1.10 Cash Advances for special time-bound undertaking shall be liquidated by the accountable officer within a specified period. Disbursement is the act of paying out or disbursing money, which can include money paid out for a loan, to run a business, or as dividend payments. 9. 11.1 If NO, Return the Disbursement Voucher to Cashier A Chapter 2 & 3 COA Modified Disbursement System - LARGE Cashier A 11 11 11. 4. Only duly appointed or designated disbursing officers may perform disbursing functions. The DV shall be printed in one whole sheet of 81/2 x 11 size bond paper. 5.1.11 Cash advance which are no longer needed or have not been used for a period of two months shall be returned to or deposited immediately with the proper collecting officer or cashier. 5.1.12 For designated disbursing officers, separate Cashbook shall be maintained for each type and purpose of cash advance. Box D Accounting Entries - the C/M Accountant shall prepare the necessary accounting entries for the particular transaction. IV. b. Ex-Abra mayor gets 11 years for fund misuse The former PCG chief allegedly approved the disbursement voucher for the full payment of all the Special Maritime Advance Rescue Team items despite Joshwell Trading having only made partial deliveries. Columns for account title, account code and the debited and credited amounts shall be filled up by the accountant. 5.1.4 Disbursements shall generally be made by checks drawn against the depository accounts of the barangay. A disbursement voucher (DV) is a form that is submitted to have a check prepared for payment. 8. 11. Box C - Certification of the PB as to the validity, propriety and legality of the claim and approval of the PB on the payment covered by the DV. AOM Re.- Late/non submission of disbursement vouchers. 3. 5.1.3 Disbursements shall be made only on duly certified and approved Disbursement Voucher (DV) - Annex 12, Petty Cash Voucher (PCV) - Annex 13 and Payroll - Annex 14. 5. Journal Voucher Processing - OBFS - University of Illinois ... Sep 3, 2019 - 1.3: The Journal Voucher Mass Entry Page . Payee - name of payee
B. and petty cash, observing the following basic guidelines, to wit: a. Disbursement Vouchers 3. This shall be prepared in three copies to be distributed as follows: Original – Accounting Unit. A. Box A - Certification of the Chairman of the Committee on Appropriations (CCA) as to availability of appropriations for obligations. 8.1 The pre-audit action shall be evidenced by a pre-audit stamp with the following words impressed upon the face of the disbursement voucher or disposal contract and their supporting documents: Pre-audited pursuant to COA Circular No. COA’s approval of petitioner’s disbursements only relates to the administrative aspect of the matter [7] of his accountability but it does not foreclose the Ombudsman’s authority to investigate and determine whether there is a crime to be prosecuted for which petitioner is answerable. Certification of Expenses Not Requiring Receipts (COA Circular No. 2011 COA ANNUAL AUDIT OBSERVATIONS, RECOMMENDATIONS AND ACTIONS TAKEN As of July 25, 2012 OBSERVATIONS/AUDIT FINDINGS COA RECOMMENDATIONS ... face of the disbursement voucher. It shall be prepared by the Requesting Office/Unit. Disbursement Voucher A Disbursement Voucher is a form used to have a check made to pay an individual or an organization for merchandise sold or services rendered. A DV can have multiple payees depending on what debt is being settled. COA’s investigation of its personnel assigned to MWSS was prompted by its receipt of a letter from then MWSS Administrator Diosdado Jose M. Allado, who complained of unrecorded checks and irregularly issued disbursement vouchers that were traced to refer to bonuses and other benefits of the COA MWSS personnel. The Disbursement Voucher (DV) document is used to issue payments to vendors using clearing/deposit accounts. The delayed submission of journal entry vouchers (JEVs), disbursement vouchers (DVs) and supporting documents ranging from 35 to 106 days runs contrary to Section 7.2.1 (a) of COA Circular No. Province - province of the barangay
This form shall be accomplished as follows: 1. 13. 10. - number assigned to the disbursement voucher. D. BIR Form 2307. Reimbursement Expense Receipt (RER – Appendix 46) if the expense is more than P300. 12. CEBU, Philippines - Close to P30 million worth of various transactions entered into by barangays in the city are not supported with disbursement … These payments are generally made through clearing/deposit bank accounts. It shall be numbered as follows:
Payment Receipt. As correctly reported by the COA Auditors, the various disbursement vouchers were supported by incomplete documents and there were disbursement vouchers allowing 25-50% mobilization fee or beyond the 15% allowed by PD 1594 and COA rules. However, Ms. Gagwis refused to accept the vouchers because she was no longer the Resident Auditor at the time. Accountant certified the disbursement voucher without complete supporting documents; Justification why Ms. Evelyn U. Yango, OIC –IMSD certified ... of COA Circular 2009-002 dated September 15, 2009, Sec. Officers and employees who are given cash advances for official travel need not be designated as Disbursing Officers. 5.1.1 Disbursements or disposition of government funds or property shall invariably bear the approval of the proper officials. The BT shall also observe the following specific policies and procedures on disbursements of the barangay funds pursuant to laws, rules and regulations:
Duplicate – Cash Unit. DOCUMENTARY REQUIREMENTS 1. The code appears in the COA … Voucher issued as a payment 2. Restatement with Amendments of COA Circular No. 5.1.13 Petty Cash Fund Record (Annex 13.1) shall be maintained for Petty Cash Fund. to pay salaries and wages, honorarium, etc.) Central Accounting Documents Document Type is used to distinguish between the different types of transactions (e.g., General Error Corrections, Disbursement Vouchers) or maintenance actions (e.g., Account or Fund Group maintenance) possible in the KFS as well as transactions that can be fed from external systems. Although Haron submitted copies of disbursement vouchers to the COA receiving clerk, this was made beyond the 72-hour deadline given to them. DV No. B. Furthermore, COA’s affirmation on the validity and acceptability of these digital solutions for government services would allow agencies to confidently and decisively proceed with their automation programs, Belgica stressed. On top of the unliquidated funding, COA also flagged PDEA for P31 million worth of 100 disbursement vouchers which were not supported by official receipts as required by existing laws, rules and regulations, thus, casting doubt on the validity, existence, occurrence and regularity of the claims. Disbursement Voucher (DV) Refers to an official form that shall to be used by government agencies for all money claims. City/Municipality - the city/municipality of the barangay
A. Certified: As to availability of appropriation As to obligation of appropriation _____ (Signature Over Printed Name) Chairman, Committee on Appropriation - number assigned to the disbursement voucher. 5.1.9 No cash advance shall be granted for payment on account of infrastructure projects or other undertaking on a project basis except for payment of labor payroll for projects undertaken by administration. Box E - acknowledgement by the claimant or his duly authorized representative on the receipt of the check and the date of receipt. c. Transfer of cash advance from one Accountable Officer (AO) to another shall not be allowed. Forms; RPA Forms; Bid Opportunities. - Approval of the disbursement voucher by the local chief executive himself shall be required whenever local funds are disbursed, except for regularly recurring administrative expenses such as payrolls for regular or permanent employees, expenses for light, water telephone and telegraph services, remittances to government creditor agencies such as GSIS, SSS, LBP, DBP, National Printing Office, Procurement … No additional cash advances shall be given to any official or employee unless the previous cash advance is liquidated and accounted for in the books. The COA said it also cannot verify if Wu received the payments since the payee stated in the disbursement voucher for the $5,860 monthly lease stated his name but check payment was for DL Unique Shop. 2009-006 dated September 15, 2009.
State auditors noted that a verification made on the disbursement vouchers revealed that only certifications and receipts for meals were attached to the vouchers to support the P1.83 million spending, “thus, propriety and authenticity of the claim is doubtful.” Breakdown of the P1.83 million per month is as follows: January – P175,817.53 5.1.4 Disbursements shall generally be made by checks drawn against the depository accounts of the barangay. B. What is clear is that the disbursement of funds covered by the 52 checks issued by the petitioners are subject to the rule that disbursement voucher “shall be used by all government entities for all money claims” and that the “voucher number shall be indicated on the voucher and on every supporting document.”. DV No. Types of Disbursement Vouchers There are four (4) types of disbursement vouchers: 1. Amount - amount of the claim. This is signed by the officials and employees at the time they claim their checks. 5.1.2 All claims against government funds shall be supported with complete documentation. Assists in the Pre-audits of PO/JO Yes No Pre-audits PO/JO Assists in the Pre-audits of Disbursement Voucher/ payroll. Payment vouchers/expense reports: These should also be submitted to the business office email and in the subject line please note PAYMENT VOUCHERS.. Annex A - Budget Utilization Request; Annex B - Disbursement Voucher 5.1.3 Disbursements shall be made only on duly certified and approved Disbursement Voucher (DV) - Annex 12, Petty Cash Voucher (PCV) - Annex 13 and Payroll - Annex 14 . The Accounting Division/Unit shall stamp on the face of this form the date of receipt from the requesting unit. 14. d. The cash advance shall be used solely for the specific legal purpose for which it was granted. Disbursement Voucher/payroll Approves and certifies : 1) Disbursement Vouchers & attached BIR Forms, if any, 2) Payrolls/ PO/ JO Document Type: DV / PAYROLL ? Submit these from your COA email, and in the email please include: Who to pay (full name): The Commission on Audit (COA) said the disbursement vouchers were missing. Barangay - name of the barangay
A.
Invitation to Bid 2021; Notice of Award 2021; RFQ 2021; Supplemental Bid 2021; Bid Documents 2021; Award Notices 2021; Announcements; Contact Us; AUXILIARY MENU 5.1.6 Disbursements in cash shall be made only from the cash advances granted for the purpose (e.g. 5.1.5 All check disbursements shall be supported with Punong Barangay Certification. B. DV shall be prepared in three copies to be distributed as follows: Original - COA auditor concerned thru the C/M Accountant
DISBURSEMENT VOUCHER (DV) INSTRUCTIONS. DISBURSEMENT VOUCHER (DV) INSTRUCTIONS A. Box B - Certification of the BT as to availability of funds for the purpose and as to completeness and propriety of supporting documents. 450 of Government Accounting and Auditing Manual (GAAM) and Accounting Circular Letter 2007-001 dated January 19, 2007. Date - the date the DV is prepared 3. 93-03: To cite a few, the following confirm the findings in SAO Report No. [25] Inasmuch as the JAO for the months of January, February and March 1993 do not at … The DV is used for recording the Advance Deposits or Prepayments to vendors, when titles or POs are unknown. 2nd copy - BT file
2017-001) if the expense does not exceed P300. disbursement vouchers to the Resident Auditor, as shown by the transmittal letters dated March 4 and March 30, 1993. Triplicate – Payee . It shall be numbered as follows: 2. The Accounting Unit shall stamp the date of receipt on the face of this form. Monitor All Disbursement Voucher Chapter 2 & 3 COA Modified Disbursement System - LARGE Cashier A .1 List of Unreleased Checks 11.2 List of Unreturned Vouchers Release check Transmit Disbursement Voucher C. BIR Form 2306. 3rd copy - Payee. Payee - name of payee 5. 5.1.7 All cash advances shall be liquidated at year-end. 2005-001 on Accounting Policies Related to the Budget, Accounting and Disbursement Functions in Government Owned and/or Controlled Corporations under the New Government Accounting System (NGAS) - 349 KB; - 730 KB; - 56 KB. This money is then used to pay an organization or individual for goods or services rendered. Payment for labor / services rendered for a short project (1-2 days) (eg. Particulars - brief description of the expenses/expenditures for payment. Small Purchases / Transportation Expense without Receipt. 5.1.8 A cash advance shall be liquidated/reported as soon as the purpose for which it was granted has been served. Elected officials may be granted a cash advance only for their official travelling expenses. O On cross-examination, witness Mendoza was asked if the audit team had informed the office or parties concerned …
2009-006, hence, hindering the timely application of audit procedures to determine the … 15. A. COA Circulars; Judicial Forms; NGAS Forms-LGU; Other Acct. 2015-007dated 22 October 2015, enclosed are the modified formats of Obligation Request and Status (ORS), Disbursement Voucher (DV) and Order of Payment prescribed under the Government Accounting Manuai (GAM) for use of ail National Government Agencies. 7. Voucher issued as a partial payment 3. 2. Petty Cash Voucher + Accomplished Repair Request Form and Official Receipt AND Approved purchase request with certificate of emergency purchase, if necessary, Pre Inspection and PostInspection Report on waste materials in case of replacement or repair. The claimant/payee shall indicate the number and date of check, bank's name and branch, and number and date of OR/other relevant documents issued to acknowledge receipt of payment. The DV is a form used to pay an obligation to employees/individuals/agencies/creditors for goods purchased or services rendered. Under no circumstance shall it be used for encashment of checks or for liquidation of a previous cash advance. DISBURSEMENT VOUCHER (DV) INSTRUCTIONS. Barangay - name of the barangay 4. Obligation Requests 2. 6. 5.1 Specific Policies. The COA said this clause would have ensured the safeguarding of both parties' interests. In compliance with Commission on Audit (COA) Circular No. - It was noted that there were disbursement vouchers not submitted within the prescribed period as provided in the Government Accounting Manual and as prescribed under COA Circular No. TIN - Tax Identification Number (TIN) of the claimant
[8] The number shall be indicated on the DV and on every supporting document of the claim.