5. Bgy. Disbursements Revised 5-8-07

8/10/2019 5. Bgy. Disbursements Revised 5-8-07

1/82

Systems and Procedures Manual on the

Management of Barangay Funds and

Property

Carmen Z. ZafeState Auditor IV

Government Accountancy and Financial Management

Information System


2/82

Learning O!ectives"

#nderstand the policies and

procedures on the operating$recording and reporting

disursements of arangay funds

%no& the prescried forms$summaries and registers to e

prepared'maintained and ho& they

shall e accomplished #nderstand the responsiilities of

the arangay officials


3/82

Outline

Definition of Terms

Modes of Disbursements

Basic Policies and Procedures onDisbursements

Basic Supporting Documents for

Barangay Disbursements Responsibilities of Accountable Officers


4/82


5/82

Definition of Terms

Disbursementsrefer to all cash paid out

during a given period

settlement of

government e(penditures'

payales y cash or y chec)

represent the movement ofcash from an AG*B or from the

Barangay +reasurer'authori,ed

disursing officer to the final


6/82

-.P-/S-S

include the amount actually

issued'e(pended for goods

delivered or services rendered

&hether paid or not0


7/82


10 By 2hec)

2ommercial chec)s for

disursements covered ydeposit &ith Authori,ed

Government *epository

Ban) 3AG*B40


8/82


2. By 2ash 3thru Barangay +reasurer'AO4

disursements out of cash

advances given to B+'AO forpersonal services andfor specific purpose5

disursements made y

Petty 2ash 2ustodian out of

his Petty 2ash Fund0


9/82

-(isting rules and regulations

re6uire that all disursements of

pulic funds e supported ydocuments necessary to prove

their 7

Validity

Propriety

Legality

Operating Policies on Disbursements


10/82

Operating Policies on

*isursements

10 *isursements y 2hec)

a. All disbursements shall be coered

by duly processed and approedD!s"payrolls#

b. The D!s"payrolls shall be prepared

by the BR$#

c. The BT shall be responsible for

paying claims against the Barangay#


11/82

d. All claims shall be approed and

certified by the Punong Barangay

%PB& as to alidity' propriety andlegality of the claim. (n case of claim

chargeable against S$ )und' the

*hairman' S$ shall initial under thename of the PB.


*isursements


12/82

e. Payments shall be dra+n against thedepository account maintained +ith

depository ban, by the Barangay#

f. The chec, shall be issued in the

name of the payee as indicated in

the D!"payroll#

g. The chec, shall be signed by the BT

and countersigned by the PB#


*isursements


13/82

h. (n case chec,s are +aylaid' lost

through theft or force ma-eure' etc.'

the BT shall immediately notify and

issue a Stoppage of Payment/

notice to the ban,# and

i. Stale chec, shall be replacedonly +hen the original is submitted

to the BT for replacement.


*isursements


14/82


15/82

+he *V shall e numered

as follo&s"

897817881

Serial numer (1st DV - one

series for each year)

Month of Issue %0an.&

:ear 312234

+he *V shall e prepared y the B+'B;%$ and shall e

used y the arangay for all money claims0 +he voucher

numer shall e indicated on the *V and on every

supporting document to the claim0 +he supporting

documents shall e listed on the face of the voucher0 In

case more space is needed$ the ac) of the *V shall eused0


16/82


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18/82

e. The cash adance shall be

li4uidated +ithin fie %5& days after

the end of the pay period.

Any unclaimed honoraria"salaries"allo+ances shall be refunded to

close the account#


*isursements


19/82

f. Succeeding cash adance shall be

granted only after full li4uidation ofthe preious cash adance.


*isursements


20/82

0anuary 6765' 1228

Barangay9 Simamla *ity"Municipality9 Virac Payroll :o. 9 06-01-001

Tel. :o.9 811-2318 Proince9 Catanduanes

Salaries ;


21/82

Payroll

+he Payroll shall e prepared y the

B+'B;% for payment of salaries$ &ages$

overtime pay$ honoraria and other

emoluments of arangay officials and

employees0

This shall be prepared in three %&

copies to be distributed as follo+s9

Oriinal G basis of payment and to

support the S*P

2nd co!yG BT

3rd co!y G BR$


22/82

?0 *isursements out of cash advancefor travel and special purpose'time7

ound underta)ing

a. )or local"foreign trael' li4uidationshall be done +ithin a period of

2"82 days upon return to the

personnelHs +or,station#


*isursements


23/82

?0 *isursements out of cash advancefor travel and special purpose'time7

ound underta)ing

b. *ash adance for special purpose"time7bound underta,ing shall be

li4uidated upon accomplishment of the

purpose for +hich it +as granted#


*isursements

O ti P li i


24/82

?0 *isursements out of cash advance for

travel and special purpose'@time7ound

underta)ing

c. >cess cash adance shall be refunded

and an OR shall be issued by the BT#

d. The Ii4uidation Report +ith appropriate

supporting documents shall be submitted

to the BR$' +ho in turn shall submit it tothe *ity"Municipal Accountant for

recording in the boo,s on or before the

5thday of the follo+ing month.


*isursements


25/82


26/82

Li6uidation ;eport

The IR shall be prepared by the BT"BR$

or concerned accountable officers andemployees in li4uidating cash adances for

trael or for special purpose time7bound

underta,ing.

(t shall be prepared in three %& copies to

be distributed as follo+s9

Oriinal G *ity"Municipal Accountant to

support the li4uidation of the

cash adance

2nd co!y " BR$

3rd co!y " AO


27/82

Supporting documents for Li6uidation

;eportshall include97 (noices or ORs

(n case of cash adance for trael'

supporting documents shall include9 7 Plane"bus"boat tic,ets or e4uialent

7 Boarding Pass

7 *ertificate of Appearance

All adances receied shall be fullyli4uidated before a ne+ one shall be granted.

)ull accounting shall be made before

processing a ne+"additional cash adance.

Li6uidation ;eport

O ti P li i


28/82

a. The Petty *ash )und %P*)& shall bemaintained using the (mprest System.

The balance of the P*) shall not beclosed at the end of the year#

0 *isursements out of the Petty 2ash

Fund

b. The fund shall be ,ept

separately from the regularcollections and adances granted fora particular purpose and shall not beused for payment of regular

e>penses#


*isursements


29/82

0 *isursements out of the Petty 2ashFund

c. The amount of the P*) shall bedetermined by the SB but not toe>ceed 12J of the funds aailable andto the credit of the barangay treasury/%Sec. %b& of RA 3682


*isursements

O ti P li i


30/82

d. All disbursements out of

P*) shall be coered by duly

approed and accomplished Petty

*ash !ouchers %P*!& supported by

cash inoices' ORs or other

eidence of disbursements#


Fund


*isursements



31/82


Fund

e. All paid P*!s shall be reported inthe Summary of Paid P*!s

%SPP*!s& to be certified by the P*)*ustodian %P*)*


*isursements

f. The P*) shall be replenished assoon as disbursements reach 35Jor as needed#


32/82

0 *isursements out of the Petty 2ash Fund

g. Replenishment of the P*) shall

be made by submitting a D! forthe purpose supported by duly

certified SPP*!s' paid P*!s and

supporting documents.


*isursements


33/82


Fund

h. (n case the P*) *ustodianresigns or ceases as custodian of

the )und' full accounting"li4uidation

of the )und shall be made. Anyremaining cash shall be refunded to

close the account# and


*isursements


34/82


Fund

i. (n no case shall the remainingcash of the former P*)* betransferred to the incoming P*)*.)or a complete accounting' the

account of the former P*)* shall beclosed and a ne+ account shall beopened for the incoming P*)*.


*isursements


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36/82

Petty 2ash Voucher

The P*! shall be prepared by there4uesting officials and shall be used for

all disbursements out of the Petty *ash

)und.This form shall be prepared in t+o %1& copies

to be distributed as follo+s9

Oriinal " to support the SPP*!

2nd co!y " Re4uesting Official


37/82

a. Approed payroll supported by Daily TimeRecord %DTR

b. Minutes of Meeting of the SB duly signed bythe members of the SB and BarangaySecretary#

c.Approed application for leae %for leae

+ith payd.Approed Appointment' Oath of Office#

*ertificate of Assumption to Office' andStatement of Assets and Iiabilities for ne+lyhired employees %for first claim&.

Basic supporting documents

for arangay disursements"

10 For payment of salaries'honoraria andother personal services


38/82


for arangay disursements"


39/82


for arangay disursements

0 For payment of maintenance and

other operating e(penses

a. Membership Dues

Statement of Accounts" Bill of theorganiKation

b. Etility and *ommunication>penses

Bills


40/82

(nspection and Acceptance Report %(AR&



0ob Orders' (noices' *ertificate

of


41/82

a. Purchase Re4uest

b. Purchase Order

c. Bidding documents %if through bidding&

d. SupplierHs (noice

e. Deliery Receipt or the Receipt/ portion ofSupplierHs (noice duly signed

f. (nspection and Acceptance Report



>0 For purchase of e6uipment$ supplies andother items 3refer to ;A C1D4


42/82

E0 For Infrastructure and ;eforestationPro!ects

Bidding documents

Plan and specifications

:otice of Bidding

*ontract

:otice to proceed

Billings of contractors

(AR

Duly erified *ontractorHs Pro-ect Accomplishment"

*ompletion Report

Program of


43/82

E0 For Infrastructure and ;eforestation

Pro!ects

0 By Administration

Basic supporting documents for

arangay disursements

Supplies G PO' SuppliersH (noice'

Bidding documents or e4uialent'

Deliery Receipts and (AR


44/82

90 For ;epairs and Maintenance ofPP-

a. Pre7Repair (nspection Report

b. 0ob Order"*ontract

c. SupplierHs (noice

d. Post7Repair (nspection Report

e. (AR

Basic supporting documents to



45/82

Basic supporting documents to


D0 Li6uidation of cash advances

a. Payroll )und

paid D!s"payroll

b. Trael

original of the Trael Order

plane"bus tic,et or its e4uialent ORs' if any boarding pass *ertificate of Appearance

Ii4uidation Report


46/82

Basic supporting documents for


c. Training >penses

*ertificate of Appearance

*ertificate of Training (nitation to attend the training


47/82

;ecording *isursements

+o ade6uately monitor the

accountaility of the Barangay

+reasurer'Accountale Officer on the

disursements of arangay funds$appropriate documents have to e

sumitted to the Barangay ;ecord

%eeper to serve as ases in recording

disursements in the ;egistersand inthe preparation of the necessary

reports0


48/82

10 *isursements y 2hec)s

a0 All chec)s issued$ including cancelled

ones shall e recorded y the B+ in

correct numerical se6uence in theSummary of 2hec)s Issued 3S2)I45

0 ;ecordings shall e ased on the

original paid *Vs'Payrolls supported&ith caron copy of the chec)s issued

and other supporting documents5

;ecording Policies on *isursements


49/82


c0 ;ecordings in the S2)I shall e done

y the B+ daily5


e0 +he S2)I shall e sumitted to the

Barangay ;ecord %eeper 3B;%4

&ee)ly0

d0 *aily$ the S2)I shall e su7totaled

and the su7total shall e recorded in

the 2ash on and and in Ban)

;egister 32B;eg45 and


50/82


51/82

Summary of 2hec)s Issued

Original G *ity"Municipal Accountant

1ndcopy G Barangay Record $eeper

rdcopy G Barangay Treasurer

The S*$( shall be prepared by the BT to recordall chec,s issued for the day. This shall be

submitted to the BR$ +ee,ly' supported by

carbon copies of chec,s issued attached to

original paid D!s"Payroll. *hec,s issuedincluding cancelled ones shall be recorded in

correct numerical se4uence.


52/82


53/82

2ash on and and in Ban) ;egister

Original G *ity"Municipal Accountant

1ndcopy G Barangay Treasurer

rd copy G Barangay Record $eeper

The *=BReg shall sere as the cashboo, of theBT +here recording of cash transaction is made

daily. The *=BReg sho+s the total receipts and

deposits' total chec, disbursements' ban,

DMs"*Ms and +ithholding ta>es and the daily

balance of cash on hand and in ban,. Recording

are based on the certified S*D' S*,(' DMs"*Ms

and Bn,S.


54/82

1. Disbursements out of cash adance for payroll

a. All payments out of cash adances for

payroll shall be recorded by the BT"AO in

the Summary of *ash Payments %S*P&.b. Recording in the S*P shall be based on

the paid D!s"Payrolls#



55/82

1. Disbursements out of cash adance for payrol

c. To li4uidate the cash adance for payroll'

the S*P shall be submitted to the BR$

supported by original paid D!s"Payrolls.

d. Ii4uidation shall be done +ithin 5 days

after the pay period.



56/82


57/82

Summary of 2ash Payments

Original G *ity"Municipal Accountant 1ndcopy G BR$

rdcopy G BT

The S*P form shall be used by the BT to

record all cash payments made out of cash

adance for payroll. This shall be submitted

to the BR$ supported by the original paidD!s"Payroll. The S*P shall be submitted in

li4uidating cash adance for payroll.


58/82

?0 Disbursements out of cash adance for traeland special time7bound underta,ing

a. The li4uidation of cash adances

shall be by submission of Ii4uidationReport %IR& and supporting documents

by the Accountable Officer to the BR$.

b. *opy of IR shall be submitted to the*ity"Municipal Accountant by the BR$ to

sere as basis in recording the

li4uidation in the boo,s.



59/82


60/82

. Disbursements out of Petty *ash )und

a. All paid Petty *ash !ouchers %P*!s&

shall be recorded in the Summary of Paid

Petty *ash !ouchers %SPP*!& by the P*)*ustodian to report all payments made out

of the P*)#

b. The replenishment of P*) shall be

supported by SPP*! and all original paid

P*!s and supporting documents such as

ORs' inoices'etc.



61/82


c. The SPP*!s shall be submitted by the

P*) *ustodian to the BR$ together +ith

the original paid P*!s and its supportingdocuments.

d. The establishment and replenishment of

the P*) shall be recorded by the P*)*ustodian in his Petty *ash )und

Register.



62/82


e. The P*)Reg shall sere as the petty

cash fund boo,.

f. Recording of payments in the P*)Reg

shall be based on the SPP*!.



63/82


g. At yearend' any unreplenished

e>penses recorded in the SPP*!shall be submitted to the BR$ for

submission to the *ity"Municipal

Accountant for recording in the boo,s.



64/82

S f P id P tt 2 h V h


65/82

Summary of Paid Petty 2ash Voucher

Original G attached to D! for

replenishment

1ndcopy G BR$

rdcopy G P*)*

The SPP*! shall be used by the P*)* to

record all paid P*!s. The certified SPP*!

shall be submitted to the BR$ +ith theoriginal paid P*!s and their supporting

documents for replenishment of the P*).


66/82

All disursements shall e

reported to the 2ity'

Municipal Accountant forrecording in the arangay

oo)s0

;eporting *isursements


67/82


a. The BR$ shall record chec,

disbursements in the 2hec)

*isursements ;egister 32)*;eg4+ee,ly based on the certified Summary

of *hec,s (ssued %S*,(

b. At the end of each month' *,DReg shallbe totaled' balanced' ruled' recapitulated

and certified# and

;eporting Policies on *isursements


68/82


c0 The BR$ shall submit the *,DReg

together +ith the S*,( to the *ity"

Municipal Accountant on or before

the 5th day of the follo+ing month

for recording of the chec,s issued in

the barangay boo,s.



69/82


70/82


71/82


72/82


73/82


74/82

; ti P li i *i t


75/82

?0 *isursements out of the

Petty 2ash Fund

a. The Petty *ash )und *ustodian shall

record disbursements out of P*) in the

P*) Register %P*)Reg& based on the

certified SPP*!.

b. At the end of the month' the P*)Reg

shall be totaled' balanced' ruled'recapitulated' certified and submitted to

the BR$#


;eporting Policies on *is rsements


76/82

?0 *isursements out of the Petty 2ash Fund

c. The BR$ shall submit the P*)Reg to the

*ity"Municipal Accountant to sere asbasis in posting the transaction to the SI

of the P*)* on or before the 5th day of

the follo+ing month# and




77/82

?0 *isursements out ofPetty 2ash Fund

d. The BR$ shall also submit the

certified SPP*! for the unreplenishedpaid P*!s to the *ity"Municipal

Accountant on or before 5th day of

0annuary of the follo+ing year to ta,e up

the e>penses +hich remain unrecordedin the boo,s.



78/82


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81/82

Workshop

Practice set onDisbursements


82/82

5. Bgy. Disbursements Revised 5-8-07

Documents

Transcript of 5. Bgy. Disbursements Revised 5-8-07