OFFICE OF THE PROVINCIAL ACCOUNTANT OFFICE

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

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