Pertinent Government Rules and
Regulations
New Government Accounting
System
Pursuant to COA Circular No. 2001-004
dated October 30, 2001, all
government agencies were
prescribed to use the New Government
Accounting System (NGAS) effective
January 1, 2002. The NGAS is a
simplified set of accounting
concepts, guidelines and procedures
designed to ensure correct, complete
and timely recording of government
financial transactions, and
Government Accounting
Section 109 of PD 1445 defines
Government Accounting as the
process of analyzing, recording,
classifying, summarizing and
communicating all transactions
involving the receipt and disposition of
government funds and property, and
interpreting the result thereof.
Objectives of Government
Accounting
Section 110, PD 1445:
1. produce information concerning
past operations and present
conditions;
2. provide a basis for guidance for
future operations;
3. provide for control of acts of public
bodies and officers in the receipt,
disposition and utilization of funds
and property; and
4. report on the financial position and
the results of operation of
Generally Accepted Government
Accounting Principles:
Section 112, PD 1445:
Accounts of an agency shall be kept
in such detail as in necessary to
meet the needs of the Agency and at
the same time be adequate to
furnish the information needed.
Highest standards of honesty,
objectivity and consistency shall be
observed.
The Government Accounting System
shall be on a double entry basis with
the general ledger in which all
financial transactions are recorded.
Generally Accepted Government
Accounting Principles:
Section 112, PD 1445:
To permit effective budgetary
control and to establish uniformity
in financial reports, accounts shall
be classified in balanced fund
groups. The group for each fund
shall include all accounts necessary
to set forth its operation and
condition. All financial statements
shall follow this classification.
Common terminology and
classification shall be used
consistently throughout the budget,
DISBURSEMENT
Section 27, Volume 1, NGAS Manual
Disbursements constitute all cash paid
out during a given period either in
currency (cash) or by check. It may
also mean the settlement of
government payables/obligations by
cash or by check. It shall be covered
by Disbursement Voucher (DV), Petty
Cash Voucher (PCV) or payroll.
DISBURSEMENT SYSTEM
Section 29, Volume 1, NGAS Manual
The Disbursement System involves the
preparation and processing of
disbursement voucher (DV);
preparation and issuance of check;
payment by cash; granting, utilization,
and liquidation/replenishment of cash
advances.
Basic Requirements for
Disbursements
Section 28, Volume 1, NGAS Manual
Existence of lawful and sufficient
allotment certified as available by
Budget Officer.
Existence of a valid obligation
certified by the Chief
Accountant/Head of Accounting
Unit.
Legality of transactions and
conformity with laws, rules and
regulation.
Approval of the expense by the
Chief of Office or by his duly
DISBURSEMENT BY CHECK
PETTY CASH FUND
Disbursement by Checks
Section 31, Volume 1, NGAS Manual
Checks shall be drawn only on duly
approved DV or PCV. These shall be
reported and recorded in the books of
accounts only when actually released to
the respective payees.
Modified Disbursement System (MDS)
Checks - issued by government agencies
chargeable against the account of the
Treasurer of the Philippines, which are
maintained with different MDS -
Disbursement by Checks
Section 31, Volume 1, NGAS Manual
Commercial Checks - issued by
government agencies chargeable
against the Agency Checking Account
with GSBs. These are covered by
income/receipts authorized to be
deposited with AGDBs; and funding
checks received by RO/OUs from
COs/ROs, respectively
CREDITOR/
[Link] supporting documents (SDs)
CONCERENED and prepares Budget Utilization
EMPLOYEE: Request (BUR) with Box A duly
[Link] documents received.
certified.
[Link]
[Link] tothe Budget
Budget Utilization
Unit Request
for funding.
BUDGET UNIT (BUR).
[Link] in the Registry of Budget
Utilization (RBU) the charged
expenses/expenditures against the
[Link]
budget. BUR together with the
supporting
[Link] documents (SDs).
to Accounting Unit for
ACCOUNTING
UNIT
[Link] completeness of documents ,
processing.
prepares Disbursement Voucher (DV)
and assigns DV number.
[Link] correctness of DV and
supporting documents.
HEAD OF THE [Link] request and certifies funds
AGENCY / [Link] Voucher (DV)
[Link]
AUTHORIZED REP
CASHIER [Link] DV, BUR and SDs.
[Link] check
HEAD OF THE
AGENCY / [Link] check
AUTHORIZED REP
[Link] check to claimant.
CASHIER [Link] check disbursement record.
[Link] Reports of Check Issued (RCI)
and submit to Accounting Unit for
Journal Entry Voucher (JEV)
[Link] RCI, recapitulates data and
preparation.
ACCOUNTING prepares JEV.
UNIT [Link] and records the JEV in the
Check Disbursement Journal, and files
JEV, CkDR, DV, SDs, and duplicate of
check.
[Link] to General Ledger (GL) and
respective Subsidiary Ledger (SL).
Republic of the Philippines
BOY SCOUTS OF THE PHILIPPINES
LOCAL COUNCIL
DV must be in triplicate
form DISBURSEMENT VOUCHER
MODE OF PAYMENT
№ 15-02-
MDS Check Commercial Check ADA Others 123
DATE
- 1 Council’s copy
Payee:
TIN/Employee No.:
PS-15-02-
BUR/ObR No.:
(original with
Addres s : 123
Office/Unit/Project:
Res pons ibility Center
Code:
supporting The DV shall be numbered as
PARTICULARS AMOUNT
follows:
documents)
Brief description of the amount BUR/ObR No. ₱
- 1being
File copy
disbursed. 15-02-0123 Budget
- Payee’s copy Utlization TOTAL AMOUNT DUE: ₱ -
A Certified:
(duplicate) Serial Number (one
B Approved for payment:
Cas h available
Subject to Authority to Debit Account
Request [Link])
series for each to
Supporting Documents Complete
indicate Month
theof year
issued
Signature: _________________________________________
Printed
Name:
origin
Signature: _________________________________________
of the
Year of date issued
Printed Name:
Pos ition:
Date: ______________________
disbursement
Accountant/Authorized Officer Pos ition:
Date: ______________________
Head of the Council
C Received Payment:
being made. Check/CDA No.:
D Journal Entry Voucher
Date: ___________________ №
Signature: ___________________________________________Bank Name:________________ Date: ____________
OR No./Other relevant
Printed Name: ________________________________________document/s is s ued: _________
REPORT OF CHECKS ISSUED
Boy Scouts of the Philippines
LOCAL COUNCIL
Period Covered: ________________
Report No.: ____________
Bank Name/Account No. _________________ Sheet No.: _______________
Check DV No. / Responsibility
Payee Nature of Payment Amount
Date No. Payroll Center Code
CERTIFICATION
I hereby certify that this Report of Checks Issued in _________ sheet(s) is a full, true and correct
statement of all checks released by me in payment for obligations for the period stated and
shown in the attached disbursement vouchers.
Disbursing Officer Date
CHECK DISBURSEMENTS JOURNAL
Boy Scouts of the Philippines
LOCAL COUNCIL
Month:
Sheet No.:
Credit Debit Sundry
Date Check No. DV No. Payee Account Amount
Cash in Bank Salary Traveling Supplies Equipment PR
Code Debit Credit
Certified Correct:
Authorized Signatory
DISBURSEMENT THROUGH
PETTY CASH
Section 39, FUND
Volume 1, NGAS Manual
Petty Cash Fund shall be maintained
under the imprest system. The fund
shall be sufficient for the non-
recurring, emergency and petty
expenses of the agency.
Disbursements from the fund shall be
through the Petty Cash Voucher (PCV)
which shall be approved by authorized
officials and signed by the payee to
acknowledge the amount received.
The official receipt or its equivalent is
PETTY CASH VOUCHER No.:
15-02-123
LOCAL COUNCIL, BSP Date:
07 FEBRUARY
Payee/Office: REQUESTING Responsibility Center Code:
2015
PERSONNEL
Address:
HUMAN RESOURCE
I. To be filled upOFFICE
upon request The Pettty Cash Voucher shall be
II. To be filled up upon liquidation
Particulars Amount
numbered as follows:
P1,00
Total Amount Granted P
15-02-0123
Total Amount Paid
Purchase of HP Ink # 21, P1,00 per OR No. 0.00
P800.
Black, for Human 0.00 Amount Refunded/ 00 -
Resource Office. (Reimbursed) P P200.
Serial Number (one
00year)
series for each
A Requested by: C Month of year
REQUESTING Received Refund
Reimbursement Paid
issued
PERSONNEL
Name of Requestor Year of date issued
Approved by:
HUMAN RESOURCE PETTY CASH
OFFICE HEAD
Immediate Supervisor CUSTODIAN
Petty Cash Custodian
B Paid by: D
Liquidation Submitted:
PETTY CASH
Reimbursement Received by:
CUSTODIAN
Petty Cash Custodian
Cash Received by: REQUESTING REQUESTING
PERSONNEL
Signature over Printed Name of Payee PERSONNEL
Signature of Payee
Date: 07 FEBRUARY Date: 07 FEBRUARY
PETTY CASH FUND REPLENISHM ENT REPORT
Boy Scouts of the Philippines
LOCAL COUNCIL
(Period Covered)
Report No.:
Sheet No.:
Petty Cash
Date Partiuclars Amount
Voucher No.
Report No. and Sheet No. shall
be one series for a given period.
CER TI FI CATI O N
I hereby certify to the correctness of the above information.
Petty Cash Custodian Date
a. Current Operating Expenditures – refer to
appropriations for the purchase of goods and services
for current consumption or for benefits expected to
terminate within the fiscal year.
Current Operating Expenses are classified into:
1. Personal Services
2. Maintenance and Other Operating Expenses
b. Capital Outlays – refer to appropriations for the
purchase of goods and services, the benefits of which
extend beyond the fiscal year and which add to the
assets of government, including investments in the
capital of government-owned and controlled
corporations and their subsidiaries as well as
investments in public utilities such as public markets
a. Personal Services (PS) – include basic pay,
all authorized allowances, bonus, cash gifts,
incentives and other personnel benefits of
officials and employees of the government.
b. Maintenance and Other Operating
Expenses (MOOE) – these accounts include
expenses necessary for the regular
operations of an agency like, among others
traveling expenses, training and seminar
expenses, water, electricity, supplies expense,
maintenance of property, plant and
equipment, and other maintenance and
operating expenses.
TRAVEL
Local Travel
Travels and assignments under Sec. 2,
EO No. 248 as amended by EO 298 dated
March 23, 2004, 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.
Hotel/Lodging 50% P 400.00
Meals 30% 240.00
Incidental Expenses 20% 160.00
Allowable Travel Expenses
Total per day 100% P 800.00
Local Travel
Entitlement to travel expenses shall start
only upon arrival at the place of
destination and shall cease upon
PARTICULARS
departure %
therefrom at COVERAGE
the following
Hotel 50% P 400.00
percentage:
Arrival not later
100% Meals 30% 240.00
than 12:00 noon
Incidental Expenses 20% 160.00
Hotel 50% P 400.00
Arrival after 80%
Dinner 10% 80.00
12:00 noon
Incidental Expenses 20% 160.00
Departure before Breakfast 10% 80.00
30%
12:00 noon Incidental Expenses 20% 160.00
Breakfast 10% 80.00
Departure after
40% Lunch 10% 80.00
12:00 noon
Incidental Expenses 20% 160.00
Local Travel
Specific Guidelines:
• The amount of transportation
expenses allowable shall be the actual
rates of the authorized means of
transportation from the permanent
official station to the destination or
place of work or assignment in the
field and back and shall include the
transportation expenses from the
office or residence to the point of
embarkation; from the point of
embarkation to the point of
debarkation in the place of destination;
Local Travel
Specific Guidelines:
• The allowable transportation expenses
shall not include local or inland
transportation and other expenses
after arrival in the office or temporary
residence in the place of assignment in
the field which are contemplated to be
covered by the travel allowance.
• Only ordinary public conveyance or
customary mode of transportation
shall be used.
• In cases where government vehicles
are used for the travel, the officials and
Local Travel
Specific Guidelines:
• To ensure that government funds and
property are used only for official
purposes, no reimbursement of the
cost of gasoline and oil shall be
allowed where a private vehicle is
used. However, the officials and
employees concerned shall be entitled
to the reimbursement of the equivalent
cost of the customary mode of
transportation. Under no
circumstances should fuel be issued
to privately owned motor vehicles.
Local Travel
Specific Guidelines:
• Claims for payment of travel expenses for
travel to places within the fifty (50) km radius
from the last city or municipality covered by
the Metro Manila Area in the case of those
whose permanent official station is in the
MMA, or the city or municipality wherein
their permanent official station is located in
the case of those outside of MMA, SHALL
BE ALLOWED only upon presentation of
proof, duly supported by bills or invoices
with the official receipts of expenses
incurred, that they stayed in the place of their
assignment for the whole duration of their
Local Travel
Specific Guidelines:
• To preclude double payment of
expenditures, the travel allowance
prescribed shall not be allowed in
cases where the fare for transportation
includes meals and quarters en route,
or where meals and lodging are paid
for or furnished by the government.
Where the cost of meals and lodging
paid for by the government does not
exceed P800.00 per day or where either
meals or lodging only is furnished by
the government, the difference shall be
Local Travel
Documentary Requirements before the
trip:
(1) Travel Order properly approved in
accordance with Section 5 of EO 248,
as amended;
(2) Approved itinerary of travel detailing
the transportation expenses and travel
expenses to be incurred as basis for
determining the amount of cash
advance (COA Circular Nos. 92-839
and 96-004).
Date:
TRAVEL ORDER Travel Order No.
The following personnel of this Agency are hereby authorized and directed to travel
subject to the details specified below:
NAME(S) DESTINATION(S) PURPOSE(S)/PERIOD
COVERED
EXPECTED OUTPUT
Air/land travel authorized
Expenses to be incurred will be in accordance with EOs 53 s. 1986 & 151 s. 1994
per approved itinerary is chargeable against the ____________________________
subject to the availability of fund and the usual auditing regulations.
Upon completion of travel they shall submit a Certificate of Appearance and a
Certificate of Travel Completed.
Recommending Approval by:
Division Director
Approved by:
ATTY. WENDEL E. AVISADO
Acting Secretary General
Date:
ITINERARY OF TRAVEL
Name: Position: Monthly Salary:
Php
__________/month
Official Residence:
Station:
Purpose of Travel:
Date Place to be Time Means of Travelling
visited Departure Arrival Transportation Allowance
(Destination)
TOTAL
Prepared by:(Official/Employee)
I certify that: (1) I have reviewed
the foregoing itinerary, (2) the _______________________________
travel is necessary to the service,
(3) the period covered is
reasonable and (4) the expenses
are proper. Approved by:
___________________________ WENDEL E. AVISADO
Director SVP and Acting Secretary General
Local Travel
General Guidelines on Cash Advances
(1) Local travels shall be treated and
accounted for as cash advances.
Under the NGAS the account to be
used is “due from officials and
employees”. The Accountant shall
obligate all cash advances granted.
(2) No cash advance shall be granted to
any official or employee unless a
proper accounting of the previous
cash advance given to him for travel is
first made or the same is first
liquidated and/or settled.
Local Travel
General Guidelines on Cash Advances
(4) Liquidation shall mean the recording
of the liquidation documents in the books
of accounts by the accountant as a credit
to the cash advance account after
verifying the same although not yet
audited by the auditor.
(5) Settlement shall mean the issuance of
the Credit Notice by the auditor after the
audit of the liquidation documents. (COA
Circular No. 96-004)
Liquidation of Cash Advance after the
Trip
1. The cash advance for local travel shall
be liquidated by the official/employee
concerned strictly within (30) days
after his return to his permanent
official station as required under
Section 16 of EO No. 248 as amended
otherwise, payment of his salary shall
be suspended until he complies
therewith.
2. Documentary Requirements:
1. Certificate of Travel Completed
2. Certificate of Appearance
Liquidation of Cash Advance after the
Trip
3. Where a trip is cancelled, the amount
paid in advance shall be refunded in full.
In cases where the trip is cut short or
terminated in advance of the itinerary, the
excess payment shall likewise be
refunded.
4. When a trip exceeds the approved
itinerary, the additional travel expenses
due shall be paid upon satisfaction of the
following requirements:
Submission of a written justification
satisfactory to the agency head or his
Republic of the Philippines
BOY SCOUTS OF THE PHILIPPINES
181 N. Almeda-Lopez St., Ermita Manila
CERTIFICATE OF TRAVEL COMPLETED
Date:
WENDEL E. AVISADO
SVP & Acting Secretary General
Boy Scouts of the Philippines
181 N. Almeda-Lopez St.
Ermita, Manila
I certify that I have completed the travel authorized in this travel order under
Itinerary of Travel dated ___________________.
Strictly in accordance with the Approved Itinerary of Travel.
Cut short explained below. Excess payment in the amount of P
will be refunded under OR was submitted.
Other deviations as explained below.
Explanations/Justifications:
Evidence of travel are hereto attached for references:
Respectfully submitted
Employee
On evidence and information of which I have acknowledged, the travel
was actually undertaken
Immediate Supervisor
Republic of the Philippines BSP Admin Form No. 16-13
BOY SCOUTS OF THE PHILIPPINES
National Office
Manila
CERTIFICATE OF APPEARANCE
This is to certify that _______________________________ appeared at
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
Certified by:
___________________________
LIQUIDATION REPORT No.:
BOY SCOUTS OF THE PHILIPPINES Date:
Responsibility Center
PAR TICULAR S AMOUNT
TOTAL AMOUNT SPENT
AMOUNT OF CASH ADVANCE PER DV NO. ______DTD. ________
AMOUNT REFUNDED PER O.R. NO. ________ DTD _________
AMOUNT TO BE REIMBURSED
Certified correctness of the Certified: purpose of travel/ Certified supporting documents
above date: cash advance duly complete and proper
accomplished
Submitted by: Director Accounting
REPORT OF DISBURSEMENTS
Agency Report No.:_________
Period Covered: Sheet No.: _________
DV/Payroll Responsibility Nature of
Date Payee Amount
No. Center Code Payment
CERTIFICATION
I hereby certify that this Report of Disbursements in _____ sheets is a full, true
and correct statement of the disbursements made by me and that this is in liquidation
of the cash advance granted last ___________ in the amount of P_______________
per Check No. _____________ dated ______________.
Disbursing Officer Date
Limitation on cash advance
Section 89, PD 1445
States that no cash advance shall be given
unless for a legally authorized specific
purpose. A cash advance shall be reported
on and liquidated as soon as the purpose for
which it was given has been served. No
additional cash advance shall be allowed to
any official or employee unless the previous
cash advance given to him is first settled or
a proper accounting thereof is made.
Section 60, PD 1445 states that the
examination and audit of revenue accounts
shall be performed with a view to ascertaining
that all earned revenues have been duly
recorded, and all recorded revenues have
been earned and appropriate classifications of
revenues have been consistently followed.
Section 63, PD 1445
Accounting for moneys and property
received by public officials.
Except as may otherwise be specifically
provided by law or component authority, all
moneys and property officially received by a
Designation of collecting officers for
government agencies.
Section 64, PD 1445 states that the head of an
agency may designate such number of
collecting officers or agents as may be
deemed necessary. They shall render reports
of their collections, under the regulations of
the Commission, to be submitted promptly to
the auditor concerned who shall conduct the
necessary examination and audit within thirty
days from receipt thereof.
Issuance of Official Receipt (Section 68, PD
1445)
(1) No payment of any nature shall be received
by a collecting officer without immediately
issuing an official receipt in acknowledgment
thereof.
(2) Where mechanical devices are used to
acknowledge cash receipts, the Commission
may approve, upon request, exemption from
the use of accountable forms.
Receipts and Collection Process
CASHIER / DESIGNATED COLLECTING OFFICER
Receive payment Record Deposit
from Creditor Collection in Collections
and Issue Cash Receipt
Official Receipt Record
Prepares Report Record
of Collection and Rule and Deposits in
Deposits Certify Cash
the CRR Receipt
Record
ACCOUNTANT/ACCOUNTING UNIT
Prepare Record in the
Journal Entry Cash Receipt
Voucher (JEV) Journal (CRJ)
By: Ermin R. Delim