School - Based Feeding Program

Financial Operations (DSWDDepED Partnership Program)

How it started?

- 2014 SBFP Regional Allocation is based on NS Baseline Report of SY 2011-2012.

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The chosen one

Nutritional Status (Before the Program)

Total Amount and Allocation:

RegionTarget Number of BeneficiariesBudget Allocation (in PhP)XI18,34935,230,080.00XII15,33229,437,440.00ARMM29,49756,634,240.00

DepED RO (Regional Office) shall transfer the funds to DOs (Division Offices) upon submission of WFP (Work and Financial Plan) with the list of schools and the target beneficiaries based on Nutritional Status SY 2013-2014 Baseline Report.

Schools to be covered by partners shall not be included in the DepED-DSWD funds except when the food provided by the partner is milk or other nutritional beverages.

Upon receipt of the funds and the required documents from the schools, a check shall be prepared and issued by the DO in favor of the School Principal/Head. The remaining allocation of the recepient schools shall be released upon submission of the liquidation report pertaining to the previous releases.

DSWD Field OfficeDepED Regional OfficeDepED Division OfficeForge a MOAProcess the release of fund after DepEDs submission of the required documents1. Receive and record the fund2. Issue Official ReceiptTransfer fund to Division OfficeTransfer & Liquidation of Funds FlowchartConsolidate and submit liquidation report duly received by COA AuditorRecord LiquidationUpon receipt of the funds from RO & the required documents from schools prepare and issue checks in favor of School Principal/Head1. Process & submit to RO liquidation report duly received by COA Auditor 2. Prepare and submit to RO monthly narrative physical & financial accomplishment

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Eligible Expenses Procured locally available food commodities

Basic cooking utensils, common office supplies needed for the preparation of reports, minimal transportation expenses, water, LPG, charcoal, firewood and kerosene

P15.00 - food commodities 1.00 - operational expenses *

Division Office shall prepare and issue checks (cash advance) in favor of the School Principal/ Head if.Work and Financial Plan of the schools were submitted and approved by SDS with the list of target beneficiaries based on NS SY 2013-2014 Baseline Report

School Principals/Head were bonded

Previous cash advance were liquidated (specific to SBFP)

Reminder:The manual on the Simplified Accounting Guidelines and Procedures for the use of Non-Implementing Units/Schools shall be adopted to account for the receipts, utilization and liquidation of funds of non-implementing units.

Allocation from canteen proceeds and other related income generating projects may also be utilized for this purpose.

The school principals/heads shall be responsible in ensuring prompt liquidation of funds to the DO.

Liquidation of Funds

The Division Office shall process the liquidation reports and submit to DepED RO a liquidation report duly certified by the DO Accountant and approved by the SDS and duly acknowledged and received by the DO COA.

The DepED RO shall submit within 30 days after completion of the project to DSWD-FO a final liquidation report on the utilization of funds duly certified by the Accountant, approved by the Regional Director and received by Regional Office Auditor.

Liquidation of Funds

Upon post audit, any disallowance in audit after receipt of the Audit Suspensions, Disallowances and Charges (ASDC) and the Credit Notice (CN) issued by the DO COA Auditor shall be recorded and adjusted in both books of accounts of DSWD-FO and DepED DO.

DepED shall refund to DSWD any unused funds 30 days after the program completion.

Regional Office Journal Entries Account Name UACS Code Dr. Cr. Cash Collecting Officer 1010101000 XXX Due to NGAs 2020105000 XXX To record receipt of funds from DSWD

Cash Treasury /Agency Deposit, Regular 1010401000 XXX Cash Collecting Officer 1010101000 XXX To record deposit of fund to the National Treasury

Cash MDS Trust 1010406000 XXX Cash-Treasury/Agency Deposit, Regular 1010401000 XXX To record receipt of NCA from BTR

Due to NGAs 2020105000 XXX Cash MDS Trust 1010406000 XXX To record transfer of fund to Division Office

Division Office Journal Entries Account Name UACS Code Dr. Cr. Cash Collecting Officer 1010101000 XXX Due to NGAs 2020105000 XXX To record receipt of fund from RO

Cash in Bank-LCCA Current Account 1010202000 XXX Cash Collecting Officer 1010101000 XXX To record deposit of fund to the bank OR Cash MDS Trust 1010405000 XXX Due to NGAs 2020105000 XXX To record fund transfer thru NTA

Financial Assistance to NGAs 5021402000 XXX Cash in Bank-LCCA Current Account/Cash MDS Trust1010202000 XXX To record grant of cash advance to school head

Food Supplies Expenses 5020305000 XXX Financial Assistance to NGAs 5021402000 XXX To record liquidation of cash advance to school head Due to NGAs 2020105000 XXX Subsidy from Other National Government Agencies 4030102000 XXX To record liquidation of fund to RO

UACS code 308601 070010811005 112402000 000000000 2020105000 Funding Source Code

Custodial Funds Trust Receipts Inter Agency Transfer fundOrganization Code Location Code

DepED Region XI Division of Davao City Davao City

MFO/PAP Object Code

No MFO/PAP Trust Receipts Due to NGAs

Sample Cash Disbursement Register

r

MOOE

Department of Education

NATIONAL PROGRAM SUPPORT FOR BASIC EDUCATION

Statement of Expenditures

Division Summary Sheet

Category: School MOOEs

Period Covered:

Region:

Division:

SOE No:

PAYEENAME OF SCHOOLAMOUNT RECEIVEDREFERENCEAMOUNT UTILIZEDBALANCEDESCRIPTION OF EXPENSESRemarks

Check No.Date

Prepared By:Certified Correct:

AccountantSchools Division Superintendent

SBM

Department of Education

NATIONAL PROGRAM SUPPORT FOR BASIC EDUCATION

Statement of Expenditures

Division Summary Sheet

Category: Breakfast Feeding Program

Period Covered:

Region:

Division:

SOE No.:

PAYEENAME OF SCHOOLAMOUNT RECEIVEDREFERENCEAMOUNT UTILIZEDBALANCEDESCRIPTION OF EXPENSES

CHECK NO.DATE

Prepared by:Certified Cprrect:

Division AccountantSchools Division Superintendent

HARDSHIP

Social Expenditure Management Project

STATEMENT OF EXPENDITURE (SOE)

Special Hardship Allowance

CY 2007

CATEGORY( ) Goods ( / ) Services

PERIOD COVERED

REGION

SOE NO.

P A Y M E N T S

Address/OBR #ContractAmountCheckCheckBalance forAccomplish-

Name of PayeDescriptionRecipient SchoolDistrictAmountDisbursedNumberDatePaymentsment

1234567891011

17443.8

- 0

Certified Correct:Approved by:

Senior Bookkeeper/AccountantSchools Division Superintendent

teachers training

Department of Education

NATIONAL PROGRAM SUPPORT FOR BASIC EDUCATION

Statement of Expenditures

Division Summary Sheet

Category: Teacher's Training

Period Covered:

Region:

Division:

SOE No:

PAYEEDESCRIPTION OF TRAININGVENUEINCLUSIVE DATENO. OF TRAINEESAMOUNT DISBURSEDREFERENCERemarks

Check No.Date

Prepared By:Certified Correct:

AccountantSchools Division Superintendent

School Bldg.

Social Expenditure Management Project

STATEMENT OF EXPENDITURE (SOE)

School Building

CY

CATEGORY( ) Goods ( ) Works ( ) Textbooks

PERIOD COVERED

REGION

SOE NO.

CREDITORDISBURSEMENT

BriefContractTotal PreviousAmountCheckCheckBalanceRemarks

Name of PayeContract NumberRecipient SchoolDescriptionAmountAmountNumberDate(5-6-7)=10

1234567891011

17443.8

- 0

Certified Correct:Approved by:

cdr

NAME OF SCHOOL

NAME OF DISTRICT

NAME OF DIVISION

FOR THE PERIOD

CASH DISBURSEMENT REGISTER

SCHOOL-BASED FEEDING PROGRAM

DATEREFERENCE (OR/RER)PAYEE / PARTICULARSCASH ADVANCEBREAKDOWN OF PAYMENTS

AMOUNT RECEIVEDPAYMENTSBALANCEFOOD SUPPLIES EXPENSE (5020303000)OFFICE SUPPLIES EXPENSE (5020301000)OTHER MOOE (5029999000)

123456=4-5789

June 08, 201406327Cash Advance20,000.0020,000.00

June 15, 20147120San Miguel Store5,500.0014,500.005,500.00

June 17, 20141203Gulayan at iba pa8,870.005,630.008,870.00

June 20, 2014112224/7 Convenient Store500.005,130.00500.00

June 25, 20141008Mica Convenient Store3,440.001,690.003,440.00

Sept. 1, 20145393National Bookstore1,690.001,690.00

TOTAL20,000.0020,000.00- 018,310.001,690.00- 0

Certified Correct:Certified:Noted:

Supporting Documents Complete

PRINCIPAL/DISBURSING OFFICERDIVISION ACCOUNTANTSCHOOL DIVISION SUPERINTENDENT

DateDateDate

Sample Liquidation Report

Sample Statement of Receipts and Disbursement (SORD) Liquidation Report of RO to DSWD

Thank You....

- 2014 SBFP Regional Allocation is based on NS Baseline Report of SY 2011-2012.

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*P15.00 - food commodities 1.00 - operational expenses *