PROVINCIAL ACCOUNTANT OFFICE

REQUIRED DOCUMENTS

DAILY MARKETING EXPENSES

Reimbursement
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Purchase Request
  • 4. Report of Disbursement
  • 5. Statement of Daily Market Purchase
  • 6. Sales Invoice/Official Receipts
  • 7. Reimbursement Expense Receipts
  • 8. Certificate of Expenses Not Requiring Receipts
  • 9. Acceptance and Inspection Report (if Applicable)
  • 10. Summary of Withholding Taxes
  • 11. List/Number of Actual Patients Served w/ No. of Days Confined

    • Cash Advance
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Purchase Request
  • 4. Designation as Special Disbursing Officer (for Initial CA)
  • 5. Estimated Daily Market Purchase
  • 6. Estimated Number of Patients to be Served

    • Liquidation
  • 1. Liquidation Report
  • 2. Certified True Copy of All Supporting Documents Attached in the CA
  • 3. Obligation Request for Additional Expenses
  • 4. Purchase Request for Additional Expenses
  • 5. Report of Disbursement
  • 6. Statement of Daily Market Purchase
  • 7. Sales Invoice/Official Receipts/Electronic Official Receipts
  • 8. Reimbursement Expense Receipts (RER)
  • 9. Certificate of Expenses Not Requiring Receipts (CERR)
  • 10. Acceptance and Inspection Report (if Applicable)
  • 11. Official Receipt for Returned Cash
  • 12. Summary of Withholding Taxes
  • 13. List/Number of Patients Actually Served w/ No. of Days of Confinement

    • TRAVELING EXPENSES

    Reimbursement of Daily Travel Expenses and Transportation Expense
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Approved Itinerary of Travel (Appendix A)
  • 4. Certificate of Travel Completed (Appendix B)
  • 5. Approved Travel Order/Office Order
  • 6. Certificate of Appearance/Attendance
  • 7. Driver’s Trip Ticket (for Drivers)
  • 8. Paper/Electronic Plane, Boat or Bus/Train Tickets, paper/electronic boarding Pass, Terminal Fee receipts, or passenger manifest certified by concerned airline/shipping company
  • 9. Official Receipts/Electronic ORs
  • 10. Reimbursement Expense Receipts (For expenses amounting to more than P 300.00 but not exceeding P1,000.00)
  • 11. Certification of Expenses Not Requiring Receipts (For expenses amounting to P 300.00 or less)
  • 12. Certification by the Head of Agency as to the absolute necessity of the expenses together with the corresponding bills/receipts, if the expenses incurred for the official travel exceeded the prescribed rate per day
  • 13. Justification for Use/Hire of Private Vehicle
  • 14. Quotation of plane fare for similar dates from at least three (3) companies/travel agencies
  • 15. Letter of invitation of the host/sponsoring agency/organization

    • Cash Advance of Daily Travel Expenses and Transportation Expense
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Approved Itinerary of Travel (Appendix A)
  • 4. Approved Travel Order/Office Order
  • 5. Certification by the Head of Agency as to the absolute necessity of the expenses together with the corresponding bills/receipts, if the expenses incurred
    • for the official travel exceeded the prescribed rate per day
  • 6. Justification for Use/Hire of Private Vehicle
  • 7. Quotation of plane fare for similar dates from at least three (3) airline companies/travel agencies
  • 8. Letter of invitation of the host/sponsoring agency/organization

    • Liquidation of Daily Travel Expenses and Transportation Expense
  • 1. Liquidation Report
  • 2. Certified True Copy of All Supporting Documents Attached in the CA
  • 3. Approved Actual/Revised Itinerary of Travel (Appendix A)
  • 4. Approved Certificate of Travel Completed (Appendix B)
  • 5. Certificate of Appearance/Attendance
  • 6. Paper/Electronic Plane, Boat or Bus/Train Tickets, paper/electronic boarding Pass, Terminal Fee receipts, or passenger manifest certified by concerned
    • airline/shipping company
  • 7. Official Receipts/Electronic ORs
  • 8. Reimbursement Expense Receipts (For expenses amounting to more than P 300.00 but not exceeding P1,000.00)
  • 9. Certification of Expenses Not Requiring Receipts (For expenses amounting to P 300.00 or less)

    • TRAINING EXPENSES

    Reimbursement of Registration Fees
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Approved Travel Order/Office Order
  • 4. Authority to Attend (for Webinars/Virtual Seminars)
  • 5. Letter of invitation of the host/sponsoring agency/organization
  • 6. Original Copy of Official Receipt
  • 7. Certificate of Attendance/Appearance
  • 8. Activity Report

    • Cash Advance of Registration Fees
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Approved Travel Order/Office Order
  • 4. Authority to Attend (for Webinars/Virtual Seminars)
  • 5. Letter of invitation of the host/sponsoring agency/organization

    • Liquidation of Registration Fees
  • 1. Liquidation Report
  • 2. Certified True Copy of All Supporting Documents Attached in the CA
  • 3. Original Copy of Official Receipt
  • 4. Certificate of Attendance/Appearance
  • 5. Activity Report

    • TRAVELING AND TRAINING EXPENSES

    Reimbursement of Daily Travel Expense, Registration Fees, and Transportation Expenses
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Approved Itinerary of Travel (Appendix A)
  • 4. Certificate of Travel Completed (Appendix B)
  • 5. Approved Travel Order/Office Order
  • 6. Letter of invitation of the host/sponsoring agency/organization
  • 7. Original Copy of Official Receipt/Electric ORs
  • 8. Certificate of Attendance/Apperance
  • 9. Activity Report
  • 10. Paper/Electronic Plane, Boat or Bus/Train Tickets, paper/electronic boarding Pass, Terminal Fee receipts, or passenger manifest certified by concernedairline/shipping company
  • 11. Reimbursement Expense Receipts (For expenses amounting to more than P 300.00 but not exceeding P1,000.00)
  • 12. Certification of Expenses Not Requiring Receipts (For expenses amounting to P 300.00 or less)
  • 13. Certification by the Head of Agency as to the absolute necessity of the expenses together with the corresponding bills/receipts, if the expenses incurred for the official travel exceeded the prescribed rate per day
  • 14. Justification for Use/Hire of Private Vehicle
  • 15. Quotation of plane fare for similar dates from at least three (3) airline companies/travel agencies

    • Cash Advance of Daily Travel Expense, Registration Fees, and Transportation Expenses
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Approved Itinerary of Travel (Appendix A)
  • 4. Approved Travel Order/Office Order
  • 5. Letter of invitation of the host/sponsoring agency/organization
  • 6. Certification by the Head of Agency as to the absolute necessity of the expenses together with the corresponding bills/receipts, if the expenses for the official travel exceeded the prescribed rate per day
  • 7. Justification for Use/Hire of Private Vehicle Quotation of plane fare for similar dates from at least three (3) airline companies/travel agencies

    • Liquidation of Daily Travel Expense, Registration Fees, and Transportation Expenses
  • 1. Liquidation Report
  • 2. Certified True Copy of All Supporting Documents Attached in the CA
  • 3. Approved Actual/Revised Itinerary of Travel (Appendix A)
  • 4. Certificate of Travel Completed (Appendix B)
  • 5. Certificate of Attendance/Appearnce
  • 6. Original Copy of Official Receipt/Electronic ORs
  • 7. Paper/Electronic Plane, Boat or Bus/Train Tickets, paper/ electronic boarding Pass, Terminal Fee receipts, or passenger manifest certified by concerned airline/shipping company
  • 8. Reimbursement Expense Receipts (For expenses amounting to more than P 300.00 but not exceeding P1,000.00)
  • 9. Certification of Expenses Not Requiring Receipts (For expenses amounting to P 300.00 or less)
  • 10. Activity Report

    • TRAVELING AND TRAINING EXPENSES

    Reimbursement of Fuel, Oil & Lubricant for Motor Vehicles
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Purchase Request
  • 4. Driver’s Trip Tickets
  • 5. Original Copy of Official Receipts and/or Sales Invoices
  • 6. Monthly Report of Official Travel Duly Received by PGSO
  • 7. Monthly Report of Fuel Consumption prepared by PGSO
  • 8. Acceptance Report
  • 9. Summary of Withholding Taxes

    • Cash Advance of Daily Travel Expense, Registration Fees, and Transportation Expenses
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Purchase Request
  • 4. Original Copy of Official Receipts and/or Sales Invoices
  • 5. Monthly Report of Fuel Consumption prepared by the Office
  • 6. Acceptance Report
  • 7. Summary of Withholding Taxes

    • TERMINAL LEAVE BENEFITS

    PERMANENT
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Approved Leave Application
  • 4. Original Copy of Clearances from Province and from Office
  • 5. Original Copy of Complete Service Record
  • 6. Original Copy of Statement of Vacation and Sick Leave
  • 7. Original Copy of Certificate of Leave Credits issued by HRMO
  • 8. Resignation Letter with Corresponding Acceptance from the Governor
  • 9. Certified Copy of appointment/NOSA showing highest salary received
  • 10. Latest SALN
  • 11. Authority to Deduct (in affidavit form)
  • 12. Clearances from Banks (LBP, DBP, UCPB, and PNB)
  • 13. Clearance from GSIS
  • 14. Ombudsman Clearance
  • 15. Statement of Sharing from National Government and LGU (Devolved)
    • Additional Requirements for Deceased Personnel
  • 1. Death Certificate issued by PSA
  • 2. Marriage Certificate issued by PSA
  • 3. Birth Certificate of all surviving legal heirs issued by PSA
  • 4. Designation of Next-of-Kin
  • 5. Waiver of rights of children 18 years old and above, if applicable

    • CASUAL
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Approved Leave Application
  • 4. Original Copy of Clearances from Province and from Office
  • 5. Original Copy of Complete Service Record
  • 6. Original Copy of Statement of Vacation and Sick Leave
  • 7. Original Copy of Certificate of Leave Credits issued by HRMO
  • 8. Resignation Letter with Corresponding Acceptance from the Governor
  • 9. Certified Copy of Last Appointment/NOSA showing highest salary received
  • 10. Latest SALN
  • 11. Authority to Deduct (in affidavit form)
  • 12. Clearance from GSIS
  • 13. Ombudsman Clearance
    • Additional Requirements for Deceased Personnel
  • 1. Death Certificate issued by PSA
  • 2. Marriage Certificate issued by PSA
  • 3. Birth Certificate of all surviving legal heirs issued by PSA
  • 4. Designation of Next-of-Kin
  • 5. Waiver of rights of children 18 years old and above, if applicable

    • MEMBERSHIP FEES AND CONTRIBUTIONS

    Reimbursement
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Original Copy of Official Receipt
  • 4. Billing Statement, if applicable

    • TAXES,DUTIES, AND LICENSES

    Reimbursement
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Original Copy of Official Receipt

    • TRANSPORTATION AND DELIVERY EXPENSES

    Reimbursement
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Original Copy of Official Receipt
  • 4. Reimbursement Expense Receipt/CERR

    • DRINKING WATER

    Reimbursement
  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Purchase Request
  • 4. Original Copy of Official Receipt/Invoice
  • 5. Acceptance and Inspection Report

    • MOBILE ALLOWANCE

  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Authority to Claim from the Governor (Annex A)
  • 4. Certification that all calls made are Official (Annex B)

    • MOBILE EXPENSE

  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Authority to Claim from the Governor (Annex A)
  • 4. Billing Statement and Official Receipt
  • 5. Purchase Request (for Load Cards)
  • 6. Acceptance and Inspection Report (for Load Cards)

    • FIDELITY BOND PREMIUM

  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. List of Bonded Officers/Employees (Attachment B)
  • 4. Request of Bonding and/or Cancellation of Bond of Accountable Officials/Employees (General Form No. 57A)
  • 5. Authority to Accept Payment (ATAP)
  • 6. Official Receipt

    • GOODS (SUPPLIES, MATERIALS & EQUIPMENT)

    (Alternative Method of Procurement)

  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Letter Request for Payment from Supplier
  • 4. Purchase Request
  • 5. Certified Copy of the page of the Annual Procurement Plan where the particular goods subject to payment is indicated
  • 6. BAC Certification for the mode of procurement used
  • 7. BAC Certification of Compliance with Sec. 54.2 & 54.3 (More than P50k but less than P1M)
  • 8. BAC Resolution recommending the use of Alternative Methods of Procurement
  • 9. Request for Quotations
  • 10. Abstract of Price Quotations
  • 11. Purchase Order
  • 12. Certified copy of transmittal of Purchase Order stamped “Received” by COA
  • 13. Delivery Receipt duly Received
  • 14. Supplier’s Invoice duly signed by the dealer or his/her authorized representative
  • 15. Acceptance and Inspection Report
  • 16. Property Acknowledgment Receipt (for Equipment 50k above)
  • 17. Inventory Custodian Slip (for Inventoriable items less than 50k)
  • 18. Certificate of Warranty
  • 19. Authority to Purchase (in case of Motor Vehicles)
  • 20. Results of Test Analysis, if applicable

    • GOODS (DRUGS & MEDICINES)

    (Alternative Method of Procurement)

  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Letter Request for Payment from Supplier
  • 4. Certification that medicines and drugs requisitioned is included in the PNDF Current Edition
  • 5. Purchase Request
  • 6. Certified Copy of the page of the Annual Procurement Plan where the particular goods subject to payment is indicated
  • 7. BAC Certification for the mode of procurement used
  • 8. BAC Certification of Compliance with Sec. 54.2 & 54.3 (More than P50k but less than P1M)
  • 9. BAC Resolution recommending the use of Alternative Methods of Procurement
  • 10. Request for Quotations
  • 11. Abstract of Price Quotations
  • 12. Purchase Order
  • 13. Certified copy of transmittal of Purchase Order stamped “Received” by COA
  • 14. Delivery Receipt/Invoice bearing Lot Nos. and Expiry dates
  • 15. Acceptance and Inspection Report

    • REPAIRS AND MAINTENANCE (EQUIPMENT)

    (Alternative Method of Procurement)

  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Purchase Request
  • 4. Certified Copy of the page of the Annual Procurement Plan where the particular goods subject to payment is indicated
  • 5. BAC Resolution recommending the use of Alternative Methods of Procurement
  • 6. BAC Certification for the mode of procurement used
  • 7. BAC Certification of Compliance with Sec. 54.2 & 54.3 (More than P50k but less than P1M)
  • 8. Request for Quotations
  • 9. Abstract of Price Quotations
  • 10 Purchase Order
  • 11. Certified copy of transmittal of Purchase Order stamped “Received” by COA
  • 11. Supplier’s Invoice duly signed by thedealer or his/her authorized representative
  • 12. Delivery Receipt duly received
  • 13. Letter Request for Payment from Supplier
  • 14. Acceptance and Inspection Report
  • 15. Certificate of Warranty
  • 16. Pre- and Post- Inspection Report
  • 17. Report of Waste Material
  • 18. Repair History of the Equipment

    • REPAIRS AND MAINTENANCE (Building and Other Structures)

    (Alternative Method of Procurement)

  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Purchase Request
  • 4. Certified Copy of the page of the Annual Procurement Plan where the particular goods subject to payment is indicated
  • 5. BAC Resolution recommending the use of Alternative Methods of Procurement
  • 6. Individual Program of Works duly signed by the Head of Agency (Provincial Governor)
  • 7. BAC Resolution recommending the use of Alternative Methods of Procurement
  • 8. BAC Certification for the mode of procurement used
  • 9. BAC Certification of Compliance with Sec. 54.2 & 54.3 (More than P50k but less than P1M)
  • 10. Request for Quotations
  • 11. Abstract of Price Quotations
  • 12. Purchase Order
  • 11. Certified copy of transmittal of Purchase Order stamped “Received” by COA
  • 13. Supplier’s Invoice duly signed by thedealer or his/her authorized representative
  • 14. Delivery Receipt duly received
  • 15. Letter Request for Payment from Supplier
  • 16. Acceptance and Inspection Report
  • 17. Certificate of Warranty
  • 18. Repair History of the Property

    • GOODS FOR DISTRIBUTION

    (Alternative Method of Procurement)

  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Purchase Request
  • 4. Request from Other LGUs and/or Other Organizations
  • 5. Resolution from Sangguniang Panlalawigan (if applicable)
  • 6. BAC Resolution recommending the use of Alternative Methods of Procurement
  • 7. BAC Resolution recommending the use of Alternative Methods of Procurement
  • 8. BAC Certification for the mode of procurement used
  • 9. BAC Certification of Compliance with Sec. 54.2 & 54.3 (More than P50k but less than P1M)
  • 10. Request for Quotations
  • 11. Abstract of Price Quotations
  • 12. Purchase Order
  • 13. Certified copy of transmittal of Purchase Order stamped “Received” by COA
  • 14. Supplier’s Invoice duly signed by thedealer or his/her authorized representative
  • 15. Delivery Receipt duly received
  • 16. Letter Request for Payment from Supplier
  • 17. Acceptance and Inspection Report
  • 18. Inventory Custodian Slip (if goods are not yet distributed)
  • 19. Certificate of Warranty, if applicable
  • 20. Proposed List of Recipients (if goods are not yet distributed)
  • 21. Approved Summary List of Distribution
  • 22. Acceptance Receipt from Recipients
  • 23. Deed of Donation (if Property and/or Equipment)

    • MEALS AND ACCOMODATION

    (Alternative Method of Procurement)

  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Purchase Request
  • 4. Approved Activity Design
  • 5. Request/Resolution from Other LGUs and/or Other Organizations
  • 6. BAC Resolution recommending the use of Alternative Methods of Procurement
  • 7. BAC Certification for the mode of procurement used (More than P50k but less than P1M)
  • 9. Request for Quotations
  • 10 Abstract of Price Quotations
  • 11. Purchase Order
  • 12. Delivery Receipt/Sales Invoice
  • 13. Acceptance and Inspection Report
  • 14. Original Copy of Daily Attendance

    • HONORARIUM FOR SPEAKERS

  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Invitation Letter signed by the Governor and conformed by the speaker
  • 4. Certificate of Employment with compensation (if Private Employee)
  • 5. Personal Data Sheet (if Government employee)
  • 6. Program of Activities
  • 7. Approved Activity Design
  • 8. Office Order for their designatin with authority to collect honoraria
  • 9. Certification issued by Chief Accountant that the amount to be received do not exceed prescribed limits pursuan to DBM BC No. 2007-001

    • MONETIZATION OF LEAVE CREDITS

  • 1. Disbursement Voucher
  • 2. Obligation Request
  • 3. Invitation Letter signed by the Governor and conformed by the speaker
  • 4. Certificate of Employment with compensation (if Private Employee)
  • 5. Personal Data Sheet (if Government employee)
  • 6. Program of Activities
  • 7. Approved Activity Design
  • 8. Office Order for their designatin with authority to collect honoraria
  • 9. Certification issued by Chief Accountant that the amount to be received do not exceed prescribed limits pursuan to DBM BC No. 2007-001

    • PRIZES

  • 1. Payroll
  • 2. Obligation Request
  • 3. Approved Activity Design
  • 4. Approved Mechanics