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� | Manual of Operations


FOREWORD

There have been many attempts to produce the NCCA Manual of Operations (MOP) since its inception. The very first compilation was initiated by the Management Information Systems unit way back 1998. The second one was done in CY 2002 under the leadership of Maria Fina C. Yonzon, former Executive Director. This is actually the third attempt to put together all the systems, policies and procedures of all the organizational units of the NCCA from top (Commission) to bottom (section/units/offices).

The contents of this NCCA Manual of Operations is a consolidation of the inputs coming from the different offices and units. It is an update on the operations of the Commission and the Secretariat. It aims to make the officers, employees and the public aware of the systems, policies and procedures of the Commission and the Secretariat.

The Manual is divided in two parts. Part I contains information about the Commission headed by the Chairman, the Subcommissions and the National Committees. Part II is about the Secretariat organizational structure and operations. A separate manual has also been prepared compiling all the administrative policies of the Commission/Secretariat. The Code of Ethics and Code of Conduct is also presented in a booklet form.


THE NATIONAL COMMISSION FOR CULTURE AND THE ARTS(NCCA)

The National Commission for Culture and the Arts (NCCA) was created by Corazon C. Aquino on April 3, 1992 through Republic Act No. 7356 to formulate policies for the Development of Culture and Arts; implement these policies in coordination with affiliated of cultural agencies; administer the National Endowment Fund for Culture and Arts (NEFCA); encourage artistic creation within a climate of artistic freedom; develop and promote the Filipino National Culture and Arts; and preserve Filipino Cultural Heritage.

THE COMMISSION

According to Section 12 of the NCCA charter, the Commission is mandated to formulate and implement policies and plans in accordance with the principles stated in Title I of R.A. 7356, which are:

(1) To encourage the continuing and balanced development of pluralistic culture by the people themselves;

(2) To conserve, promote and protect the nation’s historical and cultural heritage;

(3) To ensure the widest dissemination of artistic and cultural products among the greatest number of people across the country and overseas for their appreciation and enjoyment;

(4) To preserve and integrate traditional culture and its various creative expressions as dynamic part of the national cultural mainstream; and

(5) To ensure that standards of excellence are pursued in programs and activities implementing policies herein stated, it shall encourage and support continuing discussion and debate through symposia, workshops, publications, etc., on highest norms available in the matrix of Philippine culture.

The Commission renders annual report of its activities and achievements to the President of the Republic of the Philippines and to Congress.


The Commission is composed of the following members:

a) Undersecretary of the Department of Education b) Undersecretary of Tourism c) Chairman of the House Committee on Culture d) Chairman of the Senate Committee on Culture e) President of the Cultural Center of the Philippines f) Executive Director of the National Historical Commission g) Director of the National Museum h) Director of the Komisyon sa Wikang Filipino i) Director of the National Library j) Director of the National Archives of the Philippines k) Executive Director of NCCA l) Head of the Subcommission on the Arts m) Head of the Subcommission on Cultural Dissemination n) Head of the Subcommission on Cultural Communities and Traditional

Arts o) Head of the Subcommission on Cultural Heritage

There are eleven (11) Ex-officio members of the Board and four (4) members coming from the private sector who are elected by the chairpersons of the National Committees under their respective Subcommissions. The term of the Ex-officio members is determined by their respective charters while the non-ex-officio members serve for a term of three (3) years reckoned from the date they were elected.

The non-ex-officio members receive a monthly per diem but not to exceed five (5) thousand pesos a month and are reimbursed travel expenses incurred for actual attendance to meetings.

The Chairman is elected from among the 15 members of the Board and has a term of three (3) years and shall not serve for more than two (20 consecutive terms.


ORGANIZATIONAL STRUCTURE THE COMMISSION

CHAIRMAN

EX-OFFICIO MEMBERSUndersecretary of the Department of Education

Undersecretary of TourismChairman of the House Committee on CultureChairman of the Senate Committee on Culture

President of the Cultural Center of the PhilippinesExecutive Director of the National Historical Commission

Director of the National MuseumDirector of the Komisyon sa Wikang Filipino

Director of the National LibraryDirector of the National Archives of the Philippines

Executive Director of NCCA

SECRETARIAT

Subcommission on the Arts (SCA)

Committee on Architecture &

Allied Arts

Committee on Cinema

Committee on Dance

Committee on Dramatic Arts

Committee on Literary Arts

Committee on Music

Committee on Visual Arts

Subcommission on Cultural Heritage (SCH)

Committee on Archives

Committee on Museums

Committee on Galleries

Committee on Libraries

Committee on Historical

Research

Committee on Mounuments

and Sites

Subcommission on Cultural Dissemination

(SCD)

Committee on Cultural Education

Committee on Language and

Translation

Committee on Communication

Subcommission Cultural Communities

& Traditional Arts(SCCTA)

Committee on Northern Cultural

Communities

Committee on Southern Cultural

Communities

Committee on Central Cultural

Communities


POWERS AND FUNCTIONS OF THE COMMISSION(Section 13 of RA 7356)

To carry out its mandates, the Commission exercises the following powers and functions:

1. Encourage and facilitate the organization of a network of regional and local councils for culture and the arts, hereunder described, to ensure a broad nationwide, people-based participation in the formulation of plans, the enforcement of culture-related laws and regulations, the implementation of programs/projects and review of funding requirements;

2. Establish a secretariat under an executive director for the administrative and day-to-day operations of the Commission;

3. Set-up a system of networking and coordination with and among all existing government cultural agencies for the effective implementation of plans and strategies;

4. Create committees and other mechanisms to help expedite the implementation of plans and strategies.

5. Call upon and coordinate with other government and non-government and cultural institutions and agencies for assistance in any form;

6. Generate resources, both from the government and private sectors, local, national and international for its operations, as well as for the National Endowment Fund for Culture and the Arts (NEFCA);

7. Receive and accept donations and other conveyances including funds, materials and services, by gratuitous title;

8. Administer the National Endowment Fund for Culture and the Arts, and give grants for the development, protection, and preservation and dissemination of Philippine culture and arts, and designate a Comptroller;

9. Prepare an annual budget of the Commission and submit the same to the President for inclusion in the annual General Appropriations Ac (GAA)t;

10. Advise the President on matters pertaining to culture and the arts: the creation of a special decoration or award, for persons who have significantly contributed to the development and promotion of Philippine culture and arts;

11. Promulgate rules and regulations and undertake any and all measures as may be necessary to implement this Act;

12. Regulate activities inimical to preservation/conservation of national cultural heritage./properties.


The CHAIRMAN/CHAIRPERSON

The Chairman/Chairperson performs the following duties and responsibilities:

1. Provide leadership in the realization of the vision/mission of the Commission;

2. Advise the President on matters pertaining to Philippine culture and the arts;

3. Preside over meetings of the Commission;4. Propose the agenda for meetings of the Commission;5. Oversee the proper implementation of the decisions and resolutions

approved by the Commission;6. Represent the Commission on official matters; and7. Perform other such duties which the Office of the President or the

Commission may delegate to him/her from time to time.

OFFICE OF THE CHAIRMAN

The Office of the Chairman or OC is located at right side of the 7th Floor together with the Office of the Legal Counsel and the four (4) Subcommission Heads or Commissioners or the private sector representatives. The eleven (11) Ex-Officio members of the Commission hold their office in their respective agencies.

The Office of the Chairman is supported by a Board Secretary, a Project Development Assistant, an Executive Assistant and a Culture and Arts Officer. The Culture and Arts Officer (CAO) I, assigned to the Office of the Chairman is necessary to augment the personnel complement of the Board Secretary and the Project Development Assistant (PDA) thereby strengthening the needed administrative and support system required to run the day-to-day operations of the Office of the Chairman (OC). Their functions are enumerated below.

1.0 Goals and Objectives

1. To provide direction for the formulation of policies for the Commission, and

2. To facilitate the coordination between the Commission and the various cultural agencies and organizations in the effective execution of the policies determined by the Commission.


2.0 Functions

2.1 The Chairman

a.) Presides over the meetings of the Commission or Board of Commissioners (BOC), and of the Combined Board of Commissioners - National Advisory Board (BOC – NAB) Meetings as well as other special meetings such as Joint Boards of CCP and NCCA and other Meeting that may be called by the Chairman or per instruction from he Office pf the President;

b.) Proposes the agenda for the meetings of the Commission or Board of Commissioners (BOC), and of the Combined Board of Commissioners - National Advisory Board (BOC – NAB) Meetings and other Special Meetings that may be called;

c.) Is responsible for the effective execution of the policies determined by the Commission in accordance with the established procedures;

d.) Oversees the work of the Executive Director and the Secretariat, particularly in the implementation of the decisions and resolutions approved by the Commission;

e.) Represents the Commission on official matters; andf.) Attends the National Advisory Board (NAB) meetings whenever

possible;g.) Performs other duties, which the Commission may delegate from time

to time.

2.2 The Board Secretary

a.) Issues notices of Meetings of the Commission and of the Combined Board of Commissioners – National Advisory Board (BOC – NAB) meetings and other Special Meetings upon the approval of the Chairman;

b.) Prepares the Proposed Agenda of the Meetings of the Commission and Combined BOC- NAB meetings. Upon the approval of the Proposed Agenda by the Chairman, supervises the preparation of the necessary agenda materials;

c.) Prepares the minutes of the various meetings of the Commission and of the Combined BOC- NAB meetings;

d.) Prepares and signs the matrix of approved projects and / or urgent matters passed during the various meetings of the Commission, duly noted by the Chairman; (Annex “A”)

e.) Upon approval by the Board of Commissioners of the minutes of the meeting, prepares the final copy of the minutes and duly transmits the same for the signature of the Chairman.


f.) Upon approval by the Board of Commissioners of the minutes of the meeting, prepares and signs the Excerpts of the Minutes in Board Resolution form and duly transmits the same for the signature of the Chairman.

g.) Keeps custody of the proceedings of the Commission and of the Combined BOC-NAB meetings, including the tapes of the meetings and a copy of the agenda materials;

h.) Certifies copies of the Official Minutes of the Commission and other records upon the request of the Chairman and the Commissioners;

i.) Provides copies of the confirmed monthly Minutes of the Commission Meetings and the Board Resolutions to the MIS to be uploaded in the Website

j.) Acts as liaison officer with individuals/ groups/ institutions on matters pertaining to Commission proceedings;

k.) Provides the NCCA Chairman with the needed administrative, technical and support services;

l.) Supervise the organization of the records of the Office of the Chairman and the Commission, including communication received from or for the attached cultural agencies, pursuant to Executive Order No. 80;

Provides the Chairman detailed information concerning the various NCCA activities;

Acts on official communications and inquiries forwarded to the Office of the Chairman for the Chairman’s consideration/ approval/ proper action (and vice-versa);

m.) Attends the Management Committee Meetings chaired by the Executive Director;

n.) Supervises the work of the Culture and Arts I and Project Development Assistant; and

o.) With proper authorization from the Chairman or Executive Director or Deputy Executive Director, represents the NCCA in meetings conferences or other symposia;

p.) Performs other functions as may be directed by the Chairman

2.3 The Culture and Arts Officer/CAO I

a) Record and disseminate incoming and outgoing communications pertinent to the Office of the Chairman, as well as Draft and Prepare necessary responses;

b) Coordinates the Schedule/Appointments of the Chairman;c) Receive incoming calls and assist the Chairman in making outgoing

calls;

�0 | Manual of Operations

d) Provide technical and administrative support to the Office of the Chairman and the Board of Commissioners in the performance of its day-to-day Operations; and

e) Assists the Board Secretary in providing the NCCA Chairman and the Board of Commissioners with the needed administrative, technical and support services in the OC.

f) Assist in the preparation of meetings kits for the various Commission meetings.

g) Perform other functions as may be assigned by the supervisor.

2.4 The Executive Assistant to the Chairman

a) Conducts research and analysis in support of all technical and administrative matters pertinent to NCCA programs and activities requiring the Chairman’s endorsement.

b) Renders technical expertise to the OC on matters requiring action, including matters to policies and provides advice to the Chairman and the Secretariat.

c) Coordinates with the Executive Director or Authorized representatives on matters pertinent to the operations of the secretariat.

d) Coordinates and collaborates with various divisions of the NCCA in matters pertinent to the Office of the Chairman.

e) Provides executive and technical support to the Chairman.f) Represents the Chairman in meetings and events, as advised by the

Chairman or where the Chairman is committed to a simultaneous function.

g) Drafts answers or replies to queries addressed to the Chairman via mail or electronic mail.

h) Attends the regular and special MANCOM meetings for the Office of the Chairman.

i) Meets and converses with visitors of the Chairman.j) Receives and evaluates confidential documents for the Chairman.k) Meets and coordinates with other agencies of the government on

matters pertinent to the Office of the Chairman.l) Performs such other duties assigned by the Chairman or the NCCA

Secretariat on matters pertinent to the functions and official business of the Office of the Chairman.

Manual of Operations | ��

The Culture and Arts officer

a) Prepares the transcript of the monthly Board of Commissioners meetings;

b) Prepares the Draft Minutes of the monthly Board of Commissioners meetings;

c) Prepares the draft Agendad) Regularly coordinates with and assists the Board Secretary in

the preparation of the draft Agenda for the regular and special Commissioner’s meeting;

e) Organizes and labels the corresponding agenda materials for the meeting kits of the regular and special commissioner’s meetings;

f) Assists the Board Secretary and the Project Development Assistant I in providing the NCCA Chairman with the needed administrative, technical and support services in the OC.

2.6 The Project Development Assistant

The PDA assists the Board Secretary and the Culture and Arts Officer 1 in providing the needed support services in the Office of the Chairman. The PDA:

a) Draft Notices of meetings issues to the members of the Board of Commissioners, REVALIDA, Executive Committee;

b) Faxes out the notices of meetings which the Board Secretary issues to the members of the Board of Commissioners;

c) Makes follow up calls to confirm the attendance of the members of the BOARD of Commissioners to the Meetings/Functions;

d) Distributes the memoranda issued by the Board Secretary requesting all concerned divisions to submit agenda materials for the various Commission Meetings;

e) Assists the Culture and Arts Officer I in the collation and duplication of the needed agenda materials for the various Meetings of the Commission and of the Combined BOC-NAB;

f) Ensures that the finished meeting kits are transmitted to the members of the Board of Commissioners at least 5 days before the Commission Meetings in coordination with the Records Section or through the General Services for the use of a vehicle;

g) In coordination with the Cashier’, prepares the payroll for honoraria paid out to the commissioners/ representatives and releases the same to those who attended the Board of Commissioners’ meetings:

h) Records, photocopies and distributes the necessary recorded documents to the various internal and / or external offices:

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I. Organizational StructureOffice of the Chairman

i) Organizes and maintains the voluminous documents in the Office of the Chairman with an orderly tracking and filing system;

j) After the Commission confirms the Minutes and the Board Secretary prepares and signs the monthly Excerpts of the Meeting Minutes in Board Resolution form and duly transmits the same for the signature of the Chairman, the PDA provides the various divisions with copies of the signed Excerpts of the Minutes in Board Resolution Form, including the accompanying Summary of Board Resolutions;

k) Prepares and processes the disbursement vouchers l) Performs other tasks that may be assigned by the Chairman through

the Board Secretary.

Figure III-�

CHAIRMANBoard of

CommissionersLegal Counsel

Executive Assistant to the

Chairman

Board Secretary

Culture and Arts Officer

Project Development

Assistant


Week Activity / DeadlineWEEK ONEMonday Submission of Matrix of possible project

proposals from the Plan/Policy Formulation and Programming Division (PPFPD)

Tuesday Acceptance of materials intended for inclusion in the Regular Commission MeetingPreparation of the Proposed Agenda for the Regular Commission Meeting (Annex “C”)REVALIDA of Projects for endorsement to the Commission

Wednesday Revisions to the Project Proposals by PDO’s concernedDeadline for Submission of materials intended for inclusion in the Regular Commission Meeting

Thursday Finalization of the Proposed Agenda and labeling of corresponding agenda materialsReview by the Chairman of the Proposed Agenda

Friday Revisions in the Proposed Agenda, when approved by the Chairman – photocopying of the agenda materials for the Commission Meeting KitsDeadline for submission of supplemental agenda materials for the Commission Meeting

IV. Workflow / Schedule

The following timing of activities related to Board Meetings is observed:Table IV-1

Workflow / Schedule of the Office of the NCCA Chairman


WEEK TWOMonday Collation by the Culture and Arts Officer 1and the

Secretary 1 of the photocopied agenda materials for the Commission Meeting Kits

Tuesday Transmittal to the Commissioners by messenger of the completed Commission Meeting Kit (w/ vehicle c/o General Services)

Wednesday Follow-up Call by the PDA to the Commissioners to confirm their attendance to the Commission Meeting and/or request for a proxy form for their duly designated representative (Annex “D”)Preparation by the PDA of the Attendance Sheet for the Commission MeetingPreparation by the PDA of the payroll for honoraria of the Commissioners or their duly designated representatives who attended the Commission Meeting(Annex “E1” “E2” “E3“)

Thursday COMMISSION MEETINGFriday Preparation of the Matrix of Approved projects

and / or urgent mattersWEEK THREEMonday Upon approval by the Board of Commissioners of

the minutes of the meeting, the Board Secretary prepares FINAL copy of the Minutes and the Excerpts of the Minutes in Board Resolution form are printed and are transmitted for the signature of the Chairman.Matrix of Approved projects and / or urgent matters are transmitted for the signature of the Chairman.


Tuesday Release of the duly signed Matrix of Approved projects and / or urgent matters to PPFPD, PMED,PPO, Finance (NEFCA)Copies of the confirmed monthly Minutes of the Commission Meetings and the Board Resolutions are provided to the MIS to be uploaded in the WebsiteThe Culture and Arts Officer 1 begins the transcription of the Board MeetingThe Board Secretary works on the draft Commission Minutes

Wednesday Release of the duly signed Board Resolutions to PPFPD, PMED, PPO, Finance (NEFCA)

Wednesday / Thursday / Friday

Ongoing preparation of the draft Commission Minutes

WEEK FOURMonday / Tuesday

Preparation of the Notice to Commissioners of the forthcoming Commission Meeting (Annex “F”)Preparation of the Reminders to Various NCCA Divisions regarding the deadline of Submission of materials for inclusion in the forthcoming Commission meeting (Annex ”G” “H” “I”)

Wednesday Release of the Notice / Reminders to Commissioners (by Fax Transmission) regarding the forthcoming Commission meetingRelease of the Reminders to Various NCCA Divisions regarding the deadline of Submission of materials for inclusion in the forthcoming Commission meeting

Thursday /Friday Follow-up Call by the PDA to the Various NCCA Divisions regarding the deadline of Submission of materials for inclusion in the forthcoming Commission meeting agenda


V. COMMUNICATION FLOW

1. The following are the various forms of communication received in the Office of the Chairman:

(a) Internal issuances from the various NCCA Offices and Divisions through the Office of the Executive Director or the Deputy Executive Director;

(b) External issuances from the Office of the President or other government agencies;

(c) Incoming communications such as invitations, requests for messages, project proposals, etc.

2. These documents are affixed with a stamp by the Culture and Arts Officer (CS) as having been received at the Office of the Chairman and duly numbered and entered into a logbook.

3. These documents are then classified into separate folders as being:

(a) For the Chairman’s Signature(b) For the Chairman’s Action(c) For the Chairman’s Information or(d) Invitations for the Chairman

4. All communication, after classification, are transmitted to the Chairman through the NCCA Messenger or when urgent, through the General Services for the use of a vehicle;

5. The Chairman reviews the documents and transmits them back to the NCCA Office of the Chairman;

6. The returned documents are then checked by the Board Secretary and recorded by the Culture and Arts Officer (CS) as having been received, noting the Chairman’s instructions;

7. All communications are then transmitted by the Culture and Arts Officer (CS) to the concerned parties for appropriate action;

8. Minutes of the various meetings of the Commission and of the Combined BOC-NAB are prepared by the Board Secretary soon after the actual Meetings for confirmation at the next regular meeting;


9. Matrix of approved projects and urgent matters approved during the current Regular Commission Meeting are prepared by the Board Secretary, copies of which are released to the various divisions for the preparation of letters of approvals to the various proponents, Memoranda of Agreement (MOAs), vouchers, etc.

10. Excerpts of the Minutes in Board Resolution form for Project Grants and urgent matters approved during the current Regular Commission Meeting are prepared by the Board Secretary and approved by the Chairman. These are released after the full Minutes of the Commission meeting have been confirmed at the next regular meeting.

VI. OPERATIONAL SYSTEMS

6.1 Procedure on the Release of Commission Decisions

Under the system decided by the Commission beginning in January 1997, decisions are communicated through official Excerpts of Minutes. Previously, decisions were communicated through separately signed Resolutions that were not necessarily reflected in the Minutes.

The Commission approved during its regular Commission Meeting of September 4, 1997, under Resolution No. 1997-237, the Guidelines for the Release of Commission Decisions.

The approved policy and procedure for the release of Commission Decisions shall be as follows:

a.) Decisions of the Commission shall be considered final when at a subsequent meeting, the Minutes are submitted to, considered and confirmed by a majority of the Commissioners (or their representatives) present at the Meeting concerned;

b.) Decisions of the Commission shall be communicated in writing by the implementing officer to the parties concerned. In accordance with the system adopted by the Commission beginning in January 1997: Decisions or Resolutions may be communicated through official Excerpts of the Minutes signed by the Board Secretary and the Chairman or through a copy of the approved Minutes;

c.) Only the final decision taken and any split in the vote, if pertinent, as well as the reasons for the decisions taken, may be communicated. Personalities shall not be alluded to in describing the decision taken or the argumentation leading thereto;


d.) The Commission may simultaneously approve and confirm a Resolution or decision taken, where called for by the nature of the approval. Such action of simultaneous approval and confirmation shall constitute authority to the Board Secretary and the Chairman to finalize and release the text of the Resolutions concerned, prior to the approval and confirmation of the full Minutes; and

e.) Instructions to the Executive Director and the Secretariat, such as the compilation and submission of information, preparation of studies and recommendations, communication with identified agencies or individuals on specified matters, etc. shall be considered self-explanatory and shall need no official minutes or Excerpts as basis for action.

6.2 Procedure for Orderly Project and Policy Review by the Commission

The Commission approved during its regular Commission Meeting of December 15, 1998 under Resolution No. 1998-350, the following procedure in the interest of consistency in the application of approved policies and orderly Commission discussion of proposed grants and NCCA activities:

a.) That the Secretariat, National committees and Subcommissions shall see to it that project endorsements strictly comply with approved policy, and

b.) That any suggestions to amend existing policy shall be presented as an explicit proposal for policy amendment, duly justified and supported, that would constitute the basis of the appropriate Commission consideration and action.

6.3 Procedure on the Approval of Project Proposals

History: The Commission approved during its regular Commission Meeting of November 6, 1997, the new system for the approval of project proposals, whereby the Executive Committee (renamed as the Policies and Grants Committee, under Resolution No. 1999-092) shall undertake the detailed review of project proposals and shall present to the Commission for final approval, a summary of its recommendations.


The summaries of proposals shall be supplied to all Commissioners. However, responsibility for answering any questions on the project proposals would be primarily the Secretariat’s. It is understood that the Sub-Commission Heads concerned or their representatives may assist in the presentation of projects that were endorsed by the committees under their respective Sub-Commissions.

6.4 Procedure for Referenda to Commissioners

The Commission approved during its special Commission Meeting of January 17, 2006, under Resolution No. 2006 – 002 (Amending Resolutions 1997-074 and 2003-074), the Revised Procedure and Guidelines for Referenda to the Commissioners. As much as possible, all matters requiring Commission action or approval must be taken up in a Regular or Special Meeting of the Commission called for the purpose.

However, with respect to matters requiring urgent Commission action, the Chairman by himself, or upon the request of any of the Commissioners or the Commission Secretary, may authorize the holding of a referendum on the urgent matter or matters taking any or all of the following considerations:

1. The Commission needs to make a decision on the urgent matter before the next scheduled Commission hearing.

2. The matter or project requiring action or decision falls within the Commission’s approved priority programs.

3. With respect to deferred project or projects, when the information or requirement sought by the Commission has been submitted; or in the case of projects deferred due to unavailability of funds, when there is notice of available funding

When any Commissioner or the Commission Secretary requests for a referendum call, the Chairman shall be authorized to decide whether:

a.) To approve the holding the referendum; or to b.) To include the matter in the the Agenda of the next Commission

Meeting; orc.) To call a Special meeting for the purpose of discussing the matter

sought to be subject of the referendum; ord.) To adopt or recommend any other course of action.


6.5 Adopting a Revised Procedure for the Releases of Grant Funds

The Commission approved during its regular Commission Meeting of October 15, 1998, under Resolution No. 1998 – 264, Adopting a Revised Procedure for Releases of Grant Funds. In order to expedite the processing of grants releases, a simplified procedure is adopted as follows:

a.) After consideration, approval and confirmation of a proposal for a Grant or for an NCCA activity, the Board Secretary prepares the Official Excerpts of the Board Minutes that faithfully cites the approved Board Resolution approving the proposal.

b.) Following existing procedure, the Board Secretary signs the Excerpt and Forwards it for attestation to the Chairman or to the Presiding Officer, as the case may be.

c.) A copy of the signed and attested excerpts of Minutes shall be sufficient as as evidence of approval and shall be attached to (i) the necessary payment and other papers as supporting document; (ii) the letter-notification of Commission action, that is sent to the grant proponent, and (iii) such other internal memoranda and records or external communication where necessary or appropriate.

Provided, That concerned Divisions / Offices of the Secretariat shall see to it that the provisions of the Memorandum of Agreement or equivalent document that details the terms and conditions of the grant/activity, including those pertaining to the release of funds, are consistent with the provisions of the Board Resolution.

6.6 Authorizing the Chairman to Act on Administrative Matters Affecting the Operations of the NCCA Secretariat

The Commission approved during its regular Commission Meeting of April 8, 1999, under Resolution No. 1999-93 (Superseding Resolution 1997-354), Authorizing the Chairman to Act on Administrative Matters Affecting the Operations of the Secretariat. Considering the time constraints of the members of the Commission, it would be more appropriate for the members to devote much of the Commission time to policy and program matters. As the Commission meets only once a month, the efficiency of the Secretariat would be enhanced if urgent and routine matters are acted upon with dispatch. In the interest of the service, the Chairman is authorized to decide and act, in behalf of the Commission on the following matters:


a.) The appointment, promotion, and transfer of staff members of the Secretariat;

b.) The appointment of consultants, part time employees, and project personnel;

c.) The international travel of the Executive Director and Staff members of the Secretariat, subject to approval of the higher authority where required;

d.) The purchase of capital equipment, including office furniture and equipment;

e.) Changes in the signatories of NCCA bank accounts;f.) Arrangements for other matters concerned with the international

operation of the NCCA Secretariat;

All matters forwarded to the Chairman on the above matters shall have been reviewed and recommended on by the Management Committee and endorsed by the Executive Director, or in his absence by the Deputy Executive Director, who shall see to it that applicable rules and regulations, including those pertaining to accounting and auditing, civil service requirements, purchase of equipment, international travel, employee benefits, etc, are observed.

Approvals under the Resolution 1999-93 shall be made within corresponding GAA or NEFCA budget allocation approved by the Commission.

A monthly summary of action taken by the Chairman under this Resolution shall be prepared by the Executive Director and submitted to the Commission.


THE SUBCOMMISSIONS (SCs) The Subcommission oversees and maintains the National Committees. There are four (4) Subcommissions, namely, SC on the Arts, SC Cultural Heritage; SC on Cultural Dissemination; SC on Cultural Heritage and the SC on Cultural Communities and Traditional Arts. Under each SC are National Committees. Each SC is headed by a Subcommision Head/Commissioner and they usually come from the private sector and are elected by their constituents in the culture and arts sector.

Only the Subcommission Heads are provided an office space at the 7th Floor of the NCCA Building within the premises of the Office of the Chairman. They may or may not report to office regularly as they are considered volunteer experts.

THE NATIONAL COMMITTEES (NCs) The National Committees are composed of individuals organized into committees which were created to assist the Commission in pursuing its mandates.

There are a total of 19 National Committees. Each Subcommission has their respective National Committees (Please refer to Figure III/Organizational Chart of the Commission). They consist of volunteer cultural workers/cultural administrators and artists and those that perform work related to culture and the arts. Each National Committee has an Executive Council that serves as the working group for the purpose of conducting the affairs of the National Committee. Members of the Execon range from 7 to 15 depending on the need and nature of the Committee. The Execon is chaired by a Committee head and assisted by a Vice Head, Secretary and Execon Members.

They only hold regular meetings at the NCCA or sometimes out of town, whichever is more practical for them to meet. Since they serve at the NCCA voluntarily, the NCCA shoulders their travel and accommodation expenses whenever their services are needed and/or during their regular meetings held in Manila or elsewhere.


International Affairs Office

INTERNATIONAL AFFAIRS OFFICEM a n u a l o f O p e r a t I o n s

I. Introduction

In the NCCA Organizational Chart, the International Affairs Office (IAO) is an office under the Office of the Chairman but the day-to-day operations of the office is under the supervision of the Office of the Chairman and/or the Office of the Executive Director.

As lead government agency for arts and culture, the National Commission for Culture and the Arts is mandated with the promotion of cultural relations with the international community. Towards this end, the NCCA implements numerous programs under one of its principal thrusts—Culture and Diplomacy. Among these are bilateral cultural agreements with about 35 countries, participation of Filipino artist and cultural workers in international festivals, competitions, and forums and linkages and networking with numerous international organizations and institutions.

II. Goals and Objectives of the International Affairs Office

The programs and activities of the International Affairs Office of the NCCA covering Culture and Diplomacy are planned, organized and implemented in line with the following guiding principles:

1. NCCA’s mandate particular to international relations as stipulated under Republic Act No. 7356:

a. “create and support a sustained program of international cultural exchange, scholarship, travel grants and other forms of assistance;

b. promulgate standards and guidelines for protection and promotion of Filipino artists, cultural workers, and creative works in other countries;

c. set up a system of networking and coordination with and among all existing government cultural agencies for the effective implementation of plans and strategies”.


2. Objective Strategy under the NCCA’s Medium Term Development Plan for Culture and the Arts 2000-2004 particular to internation al affairs:

a. to encourage international exchange and active participation in contemporary world affairs;

b. to pursue international linkages in the interest of diplomacy, exchange and resource generation.

III. Functions

The international Affairs Office is responsible for the planning, coordination and implementation of the following programs under Culture and Diplomacy.

IV. Specific Functions

The IAO shall perform the following specific functions:

1. Bilateral Cultural Agreements – Presently the Philippines is signatory to about 35 bilateral cultural agreements. The IAO undertakes the following functions related to this program:

a. Formulation of bilateral cultural agreements and executive programs;b. Coordination with attached cultural agencies and other relevant

government agencies (DepED, DFA,CHED,etc.) to finalize these agreements and executive programs;

c. Coordination and implementation of projects /items under the executive programs which are pertinent to the NCCA.

2. International Festivals, Competitions and Forums – The NCCA receives numerous invitations to send participants to international arts and cultural festivals, competitions and forums. Towards this end, the IAO undertakes the following functions:

a. Assessment and recommendation of Philippine participationb. Facilitation of funding requirements after Board approval;c. Coordination work related to communications, travel arrangements,

and other logistical support.



3. Foreign Training, Education and Scholarship Programs – Through its many institutional linkages abroad, the NCCA regularly receives invitations for Filipino artists, scholars, educators, students, and cultural workers to avail of formal and non-formal training education and scholarship programs abroad. For these, the IAO undertakes the following functions:

a. Announcement and dissemination of information on the program being offered ;

b. Assessment and recommendation of individuals who wish to avail of the program with partial support from the NCCA;

c. Facilitation of funding requirements after Board approval;d. Coordination work related to communications, travel arrangements,

and other logistical support.

4. Coordination and Support Program for incoming Foreign Projects The NCCA receives many requests from various foreign embassies in Manila and from international organizations to cooperate in the implementation of international culture and heritage projects. The specific functions of the office regarding these projects are:

a. Evaluation of request for assistance and recommendation to the Board for approval;

b. Preparation of budgetary requirements, if any;c. Coordination with concerned embassy or organization in the

implementation of the project.

5. Coordination of meetings, forums, and visits of foreign dignitaries – As part of the Culture and Diplomacy Program, the NCCA receives many foreign dignitaries and officials of arts and culture who wish to establish linkages and explore avenues for cultural cooperation. Towards this end, the IAO takes care of the following:

a. Planning for the meeting, forum, or visit and preparation of corresponding budgetary requirements;

b. Organization and coordination of meeting, forum, or visit.


6. ASEAN Projects – The NCCA chairs the Sub-committee on Culture of the National Committee on Culture and Information. Together with this, it is also often involved in other ASEAN-related programs such as those of ASEF and ASEM. The IAO’s functions in line with these are:

a. Conceptualization of projects for ASEAN-COCI funding;b. Representation of the NCCA in regular meetings of the ASEAN-COCI

and the National COCI;c. Coordination of Philippine representation or participation in COCI

cultural projects being implemented by other ASEAN countries;d. Implementation of certain COCI projects in arts and culture;e. Coordination of NCCA participation in some ASEF and ASEM

projects;f. Coordination in the hosting of regular ASEAN-COCI meetings which

are held in the Philippines.g. Preparation of financial and evaluation reports on COCI projects.

7. Sentro Rizal - The NCCA acts as the lead coordinator of the Sentro Rizal. Together with the Policy and Planning Office of the Commission, it will work towards the establishment of the various Sentro Rizals in the different parts of the world. It shall coordinate with relevant government and non-government agencies to come up with the Implementing Rules and Regulations (IRR) of the Sentro Rizal. It shall also plan for and coordinate the projects and activities that will be implemented by the various Sentro Rizals.



Organizational Chart of the International Affairs Office

Office of the Chairman

Executive Director

Deputy Executive Director

Consultant on Bilateral Cultural Agreements

Project Development Officer II

Project Development Officer I

Liaison Officer

Project Development Officer II



V. Organizational Structure

The International Affairs Office is directly under the Office of the Chairman, and supervised by the Executive Director with the assistance of the Deputy Executive Director. Below please find the existing organizational chart and functions of the staff of the International Affairs Office.


Functions of the International Affairs Office Staff Members

1. Executive Director • Acts as Chief of the International Affairs Office and shall be

responsible for the attainment of the goals and objectives of the office;• Develops bilateral cultural agreements and executive programs;• Oversees the implementation of the bilateral cultural agreements and

other activities of the office;• Represents the office in various diplomatic functions;• Represents the IAO in the Mancom, Board, and other activities of the

Division Heads;• Evaluates and monitors progress of the IAO staff and identifies their

skills development needs

2. Deputy Executive Director • Assists the Executive Director in the management of the IAO for the

attainment of the goals and objectives of the office;• As designated by the Executive Director, represents the office in

various diplomatic functions;• Represents the IAO in the Mancom, Board, and other activities of the

Division Heads;

3. Consultant• Participates in the deliberation of the establishment/ development of

Bilateral Cultural Agreements;• Identifies relevant information that will help NCCA tap resources of

UNESCO, ASEM and other international bodies;• Maintains linkages with international bodies.

4. Project Development Officer II (Officer in Charge) • Assists the Executive Director in the development, implementation

and monitoring of the Cultural Agreements and Executive Programs;• Assists the Executive Director in the providing administrative and

technical direction and supervision to the IAO;• Helps evaluate requests/proposed projects;• Oversees the planning, preparation, and implementation of day to day

activities of the International Affairs Office;• Coordinates with foreign embassies, GOs, NGOs, and other concerned

agencies as regards the implementation of cultural agreements, exchanges, and other activities under the NCCA Culture and Diplomacy Program;



• Coordinates projects/activities with the Middle East and African countries;

• Coordinates the ASEAN projects• Attends meetings as assigned by the Executive Director • Performs other functions as may be necessary in the achievement of

the targets of the Office

5. Project Development Officer II• Assists in the implementation of the projects being coordinated by the

NCCA International Affairs Office (Asia and Pacific Affairs);• Coordinates with the internal offices of the NCCA (Finance, PAID,

PMED) regarding the implementation of IAO projects;• Attends meetings as assigned by the Executive Director ;• Performs other functions as may be necessary in the achievement of


6. Project Development Officer I• Assists in the implementation of the projects being coordinated by the

NCCA International Affairs Office (European and American Affairs);• Coordinates with the internal offices of the NCCA (Finance, PAID,

PMED) regarding the implementation of IAO projects;• Attends meetings as assigned by the Executive Director ;• Performs other functions as may be necessary in the achievement of


7. Project Development Officer I• Prepares the monthly status report of the projects being coordinated

by the NCCA International Affairs Office;• Assists in the implementation of the projects being coordinated by the

NCCA International Affairs Office;• Coordinates with the internal offices of the NCCA (Finance, PAID,

PMED) regarding the implementation of IAO projects;• Attends meetings as assigned by the Executive Director ;• Prepares request for travel authority to the Office of the President of

official travels being coordinated by the NCCA IAO;• Manages travel arrangements being coordinated by the

NCCA International Affairs Office, including air tickets, hotel accommodations, per diems, etc.

• Performs other functions as may be necessary in the achievement of the targets of the Office


8. Project Development Officer I• Assists in the implementation of the projects being coordinated by the

NCCA International Affairs Office;• Assists in the preparation of travel documents, • Assists in the preparation of liquidation papers of travel and other

expenses of IAO grantees;• Routes MOUs and other office documents;• Take charge of the incoming and outgoing communications of the

section.• Maintains the IAO and country files;• Request for food, meeting venue, and vehicle;• Maintains the supplies of the IAO; • Performs other functions as may be necessary in the achievement of

the targets of the Office.

9. Liaison Officer• Assists in the conduct and preparation of international conferences,

meetings, reciprocal visits of foreign guests, and diplomatic calls;• Liaise with the DFA regarding passport applications/renewal/

revalidation of official delegates• Liaise with foreign embassies regarding visa applications of official

Philippine representatives to international meetings, conferences, etc.;

• Act as liaison on selected transactions outside of the office;• Manages incoming and outgoing communications of the NCCA-IAO;• Maintains files of the NCCA-IAO;• Performs other tasks.



VI. Work Flow

Proponent, Foreign Embassies, DFA, other government offices

and NGOs. (proposals/requests)

Central Receiving Unit (Receives proposals, requests, etc)

Office of the Chairman or Office of the Executive Director review,

evaluation and endorsement.

NCCA Board of Commissioners Evaluation and approval of proposals

Deputy Executive DirectorHead, International Affairs

Office (review, evaluation and recommendation)

Project Development OfficersInternational Affairs Office

Coordination and implementation of NCA-IAO

projects

Other NCCA Officers (Finance, PAID,

Admin, PMED etc.)

Coordination with the proponent

Coordination

Forwards proposals/requests for evaluation and

appropriate action


The SECRETARIAT

The Secretariat as defined in Rule III, Section 19.4 of the Implementing Rules and Regulation of R.A. 7356, shall provide administrative and technical support to the Commission and other organizational units created within the Commission.

Functions of the Secretariat:

1. Assist the Commission in formulating a National Development Plan for Culture and the Arts;

2. Establish and maintain a system for the achievement of the foregoing Plan, and recommend and undertake measures , upon approval thereof by the Commission, for the effective and efficient implementation of the Plan;

3. Submit to the Commission periodic Reports on the progress of programs and projects, and on implementation of policies and plans for cultural and artistic development;

4. Facilitate the review, evaluation and approval of NCCA Grants;5. Assist potential partner and project implementers in the development

of programs and projects on arts and culture; and monitor the proper implementation of activities funded by the NEFCA/Grant.

6. Assist the Commission in the proper administration of the NEFCA7. Provide administrative and technical support to the Commission/

Subcommissions/National Committees8. Prepare the annual report to the President and the Congress, which shall

be subject to the final approval of the Commission;9. Monitor the implementation of NCCA approved projects; and 10. Undertake other activities that are necessary to achieve the foregoing

functions or such other activities as may be directed or delegated by the Chairperson/Commission.

Composition:

According to the approved Rationalization Plan of the NCCA in 2007, the Secretariat is composed of the following major offices/divisions/units:

Office of the Executive Director (OED)Planning, Programming and Policy Formulation Division (PPFPD) includes the MIS, PPO, Heritage OfficeProgram Monitoring and Evaluation Division (PMED)Administrative and Finance Division (AFD)


Office of the Executive Director

Republic Act No. 7356 known as the “Law Creating the National Commission for Culture and the Arts” which was approved April 3, 1992, specifically, Section 13 letter b specifies that “ to carry out its mandate, the Commission shall establish a secretariat under an Executive Director for the administrative and day-to-day operations of the Commission. Section 14 of the same law also stipulates that “the Commission shall organize a secretariat headed by an Executive Director, affix its staffing pattern, determine the duties, qualifications, responsibilities and functions as well as the compensation scheme for the positions to be created upon the recommendation of the Executive Director.”

I. Goals and Objectives

1. Supervises the day-to-day activities of the Secretariat.

2. To facilitate the coordination between the Commission, the Sub-Commissions, Committees, the Office of the Executive Director, the Secretariat and the various cultural agencies and organizations.

II. Functions

1. The Executive Director

a) Takes charge of the administration, direction and supervision of the Secretariat, ensuring the implementation of Commission resolutions and decision;

b) Formalizes the implementation of grants approved by the Commission, in the form of Memoranda of Agreement or contracts with grantees;

c) Ensures that the Secretariat provides support to the Commission and bodies directly attached thereto, the Subcommissions, the National Committees, and other bodies and individuals who perform work for the NCCA;

d) Presides over the meetings of the Management Committee;e) Performs such other functions as may be assigned by the

Commission and the Chair from time to time.

OFFICE OF THE EXECUTIVE DIRECTOR (OED)M a n u a l o f O p e r a t I o n s


2. The Deputy Executive Director

The Deputy Executive Director (Deputy ED) automatically performs the function of the Executive Director during her absence.

a) Assist the ED in the day to day management of the Secretariat;b) Does administrative work for the ED, such as,

• Reviews communications addressed to the ED and farm them out to concerned units/divisions;

• reviews and accepts Outputs and Terminal Reports of projects funded by the NCCA;

• reviews and approves budget realignment of LIB of projects requested by the grantees

• signs checks/approves disbursement vouchers and other documents relative to administrative expenses, such as, honoraria payments, travel reimbursements, equipment/supplies purchase, etc.

• Reviews/signs Memorandum of Agreement/Contracts

c) Facilitates/oversees the implementation of the PMS-OPESd) Facilitates/oversees the preparation of the MOP of the NCCA;e) Assists the ED in ensuring the implementation of projects of the

OEDf) Represents the ED/NCCA in meetings and functions as the need

arises g) Assumes other responsibilities assigned to her by the ED

3. Writer/ The Executive Assistant

a) Assists Secretary I in organizing, preparing documents and recording/preparing minutes of Management Committee meetings;

b) Organizes other meetings of the Executive Director, as necessary;c) Writes public message(s) for the Executive Director;d) Writes public speech for the Executive Director;e) Copyreads all external communications for signature of the

Executive Director;f) Copyreads articles for Manila Times Arts Awake section, Agung

and other NCCA publications;g) Acts on official communications and inquiries forwarded to the

Executive Director;



h) Drafts Memoranda, Office Orders, and other communications emanating from the Office of the Executive Director;

i) Attends Commission and Executive Committee meetings, as necessary; and

j) Performs other functions as may be directed by the Executive Director.

4. The Administrative Services Officer I

a) Assists Writer/ Executive Assistant in organizing, preparing documents and recording/preparing minutes of Management Committee meetings;

b) Records, files and distributes incoming and outgoing communications;

c) Maintains, files of actual documents as well as electronic files;d) Assists the Writer/ Executive Assistant in preparing the

documents/ materials for the weekly Management Committee meeting;

e) Receives and places calls for the Executive Director;f) Coordinates the schedule of appointments and meetings of the

Executive Director; andg) Performs other functions as may be directed by the Executive

Director.

III. Organizational Structure

See attached Organizational Chart

IV. Standard Operating Procedures or Operations Systems

1. The following are the various forms of communication received in the Office of the Executive Director:a) Internal correspondence from the various NCCA offices/divisions;b) External correspondences/mails from other government agencies,

private organizations and private sector; andc) Invitations/notice of meetings.

2. These documents are all stamped by the Administrative Services Officer I as having been received at the Office of the Executive Director and duly numbered and entered into a logbook.


3. These documents are then classified as to:

a) For the Executive Director’s Signatureb) Internal/External Communications for actionc) For the Executive Director’s Information

4. For Travel Orders, travel order numbers are secured from the Office of the Executive Director and duly recorded in a logbook.

5. The Executive Director review/acts the documents and communications and are then transmitted to the Executive Assistant with the appropriate instructions.

6. All other documents are then transmitted to the ASO I and are consequently transmitted to the concerned parties for appropriate action.

7. Minutes of the Regular Management Committee Meeting (ManCom) are prepared by the Executive Assistant soon after the actual meeting for approval at the next regular meeting.

IV. Office of the Executive Director Requirements

1. Incoming and Outgoing Communications

Complete staff work which include initials of the Division Chiefs for items for the Executive Director’s signature, (all contracts, MOA, and other legal documents shall be initialed by the Legal Officer) is required.

2. Use of Fax Machine

All staff requesting for use of fax machines should record/log all official international/domestic fax transmission provided for the purpose. For personal use, authorization from the Administration Office should be secure prior to transmission.



3. Request to Charge in Executive Director Discretionary Budget

The request to charge expenses to the ED’s Discretionary Fund should be submitted to and approved by the Executive Director three (3) days before the intended usage of fund.

4. Request for schedule of meetings

For out of town meetings – The Office of the Executive Director should be informed at least one week before the schedule, for Internal/Metro Manila meetings at least three (3) days before the schedule.

OFFICE OF EXECUTIVE DIRECTOR

DEPUTY EXECUTIVE DIRECTOR

V. Organizational Chart

Executive Assistant I/ Writer

Administrative Services Officer I


OFFICE OF THE EXECUTIVE DIRECTORCOMMUNICATION FLOW CHART

External/InternalCommunications

Administrative Services Officer I

ExecutiveAssistant I/ Writer

Deputy ExecutiveDirector

ExecutiveDirector

Division/Units in the NCCASecretary I

External ClientsSecretary I

ExecutiveAssistant I/ Writer


Public Affairs and Information Office

PUBLIC AFFAIRS AND INFORMATION OFFICE (PAIO)M a n u a l o f O p e r a t I o n s

PUBLIC AFFAIRS AND INFORMATION OFFICE (PAIO)

A unit directly under the Office of the Executive Director (OED)

DIVISION FUNCTIONS

The Public Affairs and Information Office (PAIO), an office under the supervi-sion of the Office of the Executive Director (OED), is tasked with promoting the various activities undertaken by the Commission as well as implementing institutional public relation programs. It also publishes in-house print and audio-visual materials for dissemination and presentation.

The PAIO links up with other NCCA divisions as well as the attached cultural agencies in establishing a stronger relationship with the media (print, tv, radio, IT) and forging stronger ties with other agencies to implement pro-grams which are nationwide in scope and involve inter-agency collaboration.

I. GOAL

The Public Affairs and Information Office (PAI) aims to promote the NCCA’s programs and projects, in coordination with cultural agencies, organizations, NGOs, institutions, local government units, arts councils and the media to support the Commission’s vision through documentation, dissemination of information, and production of publications.

II. OBJECTIVES The Public Affairs and Information Office aims to achieve the following objec-tives:

1. To assist the Commission on the implementation of its mandate to ensure the widest dissemination and promotion of information on various policies and programs of the Commission;


2. To assist in promoting the NCCA as the lead coordinating and policy-making body that systematizes and streamlines national efforts towards the development, preservation and promotion of culture and arts in the country;

3. To assist in the establishment and maintenance of linkages with the media, cultural agencies, organizations, NGOs, institutions, local government office, and arts councils to facilitate flow of information on culture and arts;

4. To assist in the documentation of pertinent cultural programs, projects, and activities.

III. FUNCTION To achieve its objectives, it is necessary for the NCCA to establish open com-munication and close coordination with its clientele base, composed of the different branches of the executive department; the local government units; arts and culture institutions, both local and foreign; educational and academic institutions; members of the arts and culture community, including the indig-enous peoples; the media; and the general public.

SECTION FUNCTIONS

The Public Affairs and Information Office (PAIO) is divided into sections and undertakes the following duties and responsibilities:

A. Public Affairs and Information

1. Disseminates information about NCCA policies, programs, and projects and activities to the media and the general public through press releases, brochures, newsletters, and other forms of informational material through a HEXAMEDIA APPROACH: TV, Radio, Print, and Net.

2. Assist the National Committees in the promotion of projects and activities;

3. Handles inquiries about the NCCA;4. Coordinates press conferences, briefings and interviews;5. Establishes media network and coordinates with culture and arts

organizations, institutions, agencies, and communities to facilitate the flow of information; and

6. Prepares papers, messages and speeches for the head/s of agency (Chairman, Executive Director and Deputy Executive Director).



B. Publications

1. Undertakes the preparation and distribution of NCCA newsletters, annual reports, and other document for the general public;

2. Assists in the implementation of the Publication Policy;3. Coordinates with book designers, proofreaders, copyeditors, etc. and

printing press in the production of NCCA-funded books, journals, and special publications; and

C. Media Production / Documentation

1. Undertakes the photo and video documentation of NCCA programs, projects and activities for the purpose of dissemination to the public;

2. Establishes and maintains a photographs of NCCA projects;3. Coordinates for media coverage of NCCA-funded projects; and4. Oversees production of in-house audio-visual presentations.

IV. TOOLS & STRATEGIES

A. Public Affairs and Information

1. Press Conferences / Visits2. Manila Times Arts’ Awake page (every Friday)3. Television/Radio Guestings and Interviews4. Press & Photo Releases5. Media Campaign for (i.e. Philippine International Arts Festival

(PIAF) - National Arts Month, Heritage Month, Indigenous Peoples Month)

B. Publications

1. Agung2. NCCA Informational Materials (RA 7356, RA 7355, NCCA Brochure)3. Publications Policy / Implementation (or assistance in

implementation) of Projects 4. Libraries Enrichment Program / NCCA Publications Distributions

System


C. Media Production / Documentation

1. Video and/or photo documentation of NCCA funded activities or Philippine cultural / artistic events

2. Video and photo bank3. NCCA Video Airing Agreements4. NCCA Video / Photo Lending Agreements5. NCCA Institutional AVP6. Documentation Fund

PAIO ORGANIZATIONAL CHART

EXECUTIVE DIRECTOR

PAIO HEAD/IO III

Clerk TV Production/Circulation Assistant

Television/Radio Publication Print Media Documentation

Information Officer ITV and Radio Coordinator

Information Officer I

Publication Coordinator

Information Officer I

Photographer

Agung Press Releases/Speeches

Graphic Designer/Layout Artist

Writer unfilled



PROCEDURES

V. GUIDELINES AND PROCEDURES

TELEVISION

1. TV guestings and features are being conceptualized by the PAIO in advance so as to coordinate properly with the desired television programs to profile a certain program of the NCCA.

2. If the request for TV guesting is coming from an attached cultural agency, committee, or division, the request should be logged by the TV Coordinator in the TV Logbook for appropriate action of the office.

3. After conceptualization of possible guesting, the TV coordinator writes a letter of request signed by the PAIO head and Executive Director to the program’s executive producer or host.

4. After sending, the letter shall be sent by email, fax, or personal delivery. The TV Coordinator shall do the follow-up.

5. Once approved, the PAIO head and the TV Coordinator shall do the exploratory meeting with the television program for conceptualization and brainstorming.

6. The PAIO TV coordinator shall provide the program with necessary resource persons, guests, performers, resource materials, etc.

7. During the actual guesting or taping, the TV Coordinator assisted by the PAIO TV Production Assistant shall be present. The PAIO photographer shall be present to document the program.

8. For television shows needing resource person or materials, the program should ask for needed resource person or materials through a letter of request addressed to the Executive Director, in attention the PAIO Head.

9. A letter of confirmation or regrets shall then be forwarded to the television program upon recommendation of the E.D. and the PAIO Head.

10. For matters of grave and urgent importance where the stand of the NCCA is needed for clarification to the media, the Executive Director shall be contacted, or in her absence, the Deputy Executive Director or members of the Management Committee.


RADIO

1. Radio guestings are being conceptualized by the PAIO in advance so as to coordinate properly with the desired radio programs.

2. If the request for radio guesting is coming from an attached cultural agency or a specific NCCA division, the request should be logged by the TV Coordinator in the TV Logbook for appropriate action of the office.

3. After conceptualization of possible guesting, the Radio coordinator writes a letter of request signed by the PAIO head and Executive Director to the program’s executive producer or host.

4. After sending, the letter shall be sent by email, fax, or personal delivery. The Radio Coordinator shall do the follow-up.

5. Once approved, the PAIO head and the Radio Coordinator shall do the exploratory meeting with the radio program for conceptualization and brainstorming.

6. The PAIO TV coordinator shall provide the program with necessary resource persons, guests, performers, resource materials, etc.

7. During the actual radio guesting, the Radio Coordinator shall be present to provide assistance. The PAIO photographer shall be present to document the program.

8. In cases of phone patch interviews, the Radio Coordinator shall refer the number of the resource person to the program’s host.

9. For radio shows needing resource person or materials, the program should ask for needed resource person or materials through a letter of request addressed to the Executive Director, in attention the PAIO Head.

10. A letter of confirmation or regrets shall then be forwarded to the radio program upon recommendation of the E.D. and the PAIO Head.

11. For matters of grave and urgent importance where the stand of the NCCA is needed for clarification to the media, the Executive Director shall be contacted, or in her absence, the Deputy Executive Director and members of the Management Committee.



PRINT

1. All possible NCCA programs which need media mileage in print shall be given attention by the PAIO. Requests for write-up should be made two weeks in advance before the desired publication.

2. A writer shall be assigned by the PAIO head to gather data, do research, and write about the event.

3. The write-up shall be edited by the PAIO head and shall be forwarded to the requesting party/project coordinator of the program, or the Executive Director, for further revisions/editing.

4. Once approved, the article will be routed by the Circulation Assistant to various print institutions.

5. Monitoring and display of articles shall be done by the PAIO to inform the public of the release of said articles.

NEWSLETTER

1. Agung, the official newsletter of the NCCA, shall be released on a quarterly basis.

2. Data-gathering and writing of articles shall be made by the Agung pool of writers headed by the managing editor.

3. All articles shall be edited by the Agung editor in chief, afterwards, the content and design shall be forwarded to the Executive Director for editing and approval.

4. Once printed, Agung shall be circulated to schools and universities, LGU’s, libraries, and individuals nationwide by the circulation manager.

5. Other copies will be distributed in NCCA events.

INTERNET

1. The PAIO shall directly coordinate with the Web content editor and web designer for data which needs to be uploaded in the website.

2. The PAIO shall coordinate with bloggers for possible uploading of NCCA articles in other websites.

PRODUCTION OF AVP’S AND OTHER COLLATERALS

1. Audio-visual presentations and other collaterals may be produced or conceptualized by the PAIO upon request from certain units needing it.

2. The request should be made at least 2 weeks to 1 month in advance depending upon the nature of the request.

3. The PAIO is in charge of disseminating informational materials to the general public.


SPEECHES AND MESSAGES FOR CHAIRMAN / EXECUTIVE DIRECTOR AND OTHER OFFICIALS

1. Request for preparation of speeches and messages for the Chairman, Executive Director, DED, and other officials should be made at least 1 week in advance for proper research and writing.

POLICIES

Acknowledgement of NCCA Support

1. All NCCA program and projects shall include the NCCA’s name and/or logo in press releases, flyers, posters, souvenir programs, streamers, and other promotional materials.

2. The NCCA shall be acknowledged as sponsor / organizer in projects receiving full funding and as such, must appear in the first paragraph of all press releases.

3. The NCCA AVP shall be played at the beginning of the program and during intermission breaks at NCCA-assisted assemblies, conferences, and seminars.

4. The NCCA banner shall be hanged at the rostrum and the NCCA flag shall be displayed along the National flag and other organizations during NCCA assemblies, conferences, and seminars.

5. Architectural structures, historical landmarks or monuments receiving support for conservation shall acknowledge the NCCA by engraving the NCCA’s name and/or logo in the market or including the NCCA’s name and/or logo in the list of donors.

6. The NCCA name and logo shall be included in the opening and closing credits of film documentaries, telecines, and other audio-visual productions receiving NCCA support.

7. Books and publications receiving full funding from the NCCA shall acknowledge NCCA support by printing the NCCA name and/or logo in the book spine. Publications partially funded shall acknowledge the NCCA by including the NCCA name and/or logo in the copyright page.



Use and Distribution of NCCA Promotional Materials

1. PDOs going out to monitor projects shall obtain the following promotional materials from the PAIO for general distribution:

a) Agung newsletter b) NCCA brochure c) NCCA Grants Brochure f) Any other materials / collateral for distribution 2. NCCA posters must be posted in the venue along with those of other

sponsors. PDOs must ensure the visibility and prominence of the NCCA posters and shall in not allow in any way the use of posters other than for display.

3. PDOs must ensure the correct application of the NCCA logo in all promotional materials to be produced by the proponent. Proponents must be provided a copy of the NCCA logo manual for their reference.

4. The NCCA banner shall be displayed along with other organizational banners during conferences, workshops and seminars.

5. PDOs must ensure the inclusion of the Agung, NCCA brochure, NCCA Grants brochure, and other informational materials in press or conference kits for distribution to participants in NCCA-assisted events and activities.

B. Publications

Distribution of NCCA Publications

A. Complimentary Copies

CriteriaBecause complimentary copies are in limited stock, the following criteria should be considered:

1. Complimentary copies are prioritized for public school libraries, arts and culture foundations / councils and NGOs, where the publications will serve as reference for students and teachers and researchers on culture and arts and which have limited resources for acquiring NCCA publications.

2. To encourage sales, prudence should be exercised in giving out complimentary copies of NCCA publications.

3. An organization / individual is entitled to only one complimentary copy of NCCA publications. Otherwise, the requesting party must state in a written request, justification for extra copies.


Process

1. All requests for complimentary copies should be coursed through the Public Affairs and Information unit to be approved by the Executive Director.

2. Requests for Complimentary copies from NCCA employees (Plantilla, Contracted Services, etc.) shall observe the following:

A. Procedure

(1) The employee must fill up the requisition and Issuance Slip (RIS), where the reason for the request should be stated. This is then submitted to the Publications Coordinator for certification, after which it will forwarded to the Head of the Public Affairs and Information / designated authority for approval. The books will then be issued by the Supplies Section of the Administrative Division.

B. Guidelines

(3) An employee may avail of a complimentary copy of NCCA publications, including CDs, VHS tapes, and others, if the same (a) is related to and would enhance her work at the NCCA, or (b) would improve her expertise in areas of specialization / interest not necessarily related to her work, i.e. further studies, private study, and so on.

(4) All NCCA publications may be given out as a complimentary except for coffee table books that are meant to be sold, to recover high printing costs, and publications which are short in supply. These books will be identified by the Public Affairs and Information Office.

(5) An employee is entitled only to five (5) complimentary copy of all NCCA publications approved for dissemination.

(6) All complimentary books will bear the Complimentary Only seal and may not be sold.

(7) In cases where an employee would like to purchase a copy of an NCCA publication, she is entitled to a 20% discount, unless otherwise specified.



3. All external requests should be in written form, and addressed to the Executive Director or the Deputy Executive Director. Only requests emanating from PAI for complimentary copies to the following may not be in written form:a. NCCA Board and the NCCA Management Committee;b. National and international arts and culture conduits of the

Offices of the Chairman, the Executive Director, and the Deputy Executive Director;

c. NCCA Committee through which the project was approved; andd. Press contacts.

4. All should state the purpose and the beneficiary of the complimentary

copies.5. The written request is attached to the RIS form.

Memorandum of Agreement for TV Materials

A memorandum of Agreement or Understanding shall be executed by the NCCA through the PAIO and the network/institution/cable operator/program. The MOA/MOU shall be drafted by the NCCA Legal Officer and shall be signed for the NCCA by the Executive Director and PAIO Head.

ADMINISTRATION

1. Records Management

The records and documents of PAIO may be classified into following:a) Administrative Files – file materials pertaining to internal and

external communications, minutes of the meetings, records of supplies and equipment, administrative issuances and directives.

b) Reports – copies of all reports prepared and submitted by PAIO to the Executive Director and to the different divisions or committees.

c) Video and Photo Files – files of photo and video coverage of NCCA activities, personalities and/or related cultural and artistic events and persons.

d) Directories Files – files of names, addresses and contact numbers of the NCCA’s network of different branches of the executive department; the local government units; arts and culture institutions; members of the arts and culture community, including the indigenous peoples; and the media.


e) Project Files – file materials pertaining to projects funded by the NCCA.

f) Reference Material Files – file materials relevant to public affairs, information, publications functions.

2. Filing Procedures

The PAIO shall sort its files in the abovementioned classification and follow these guidelines in their organization:

a) Establish a filing system.b) Label the file boxes accordingly for easy filing and access.c) Keep only one copy for each file to avoid wastage of materials.d) Identify files that have to be archived after a year to maximize space.e) Maintain an orderly filing system.

VII. WORK AND COMMUNICATION FLOW

To ensure the smooth flow of work and communication in the division, the following guidelines are provided:

1. The Publications Clerk shall be in charge of logging in communication and requests emanating from the Board, Chairman, ED, DED, different divisions, committees, attached agencies, and other government agencies. These documents are stamped by the receiving PAIO officer / PDA as having been received at the PAID and duly numbered and entered into a log book.

2. The documents shall be forwarded by the Publications Clerk to the concerned person.

3. Outgoing documents and their recipients shall be recorded in a log book by the concerned dispensing PAIO staff.



WORK ETHICS FOR PAIO STAFF

1. As front-liner for the Commission, PAI handles communications and directly interacts with the media and public. An attitude of courtesy, openness and helpfulness is required of PAIO staff members.

2. The PAIO acts as clearing house for information on culture and arts, disseminating and promoting culture and arts to the public. To perform this function properly and efficiently, it is essential that the staff develop the following:a) good interpersonal / interaction skills (EQ);b) a firm grasp of NCCA structure, mandate, operations, programs

and projects;c) an understanding and genuine appreciation of culture and arts;

andd) a creative and inquisitive approach to developing and

implementing activities and projects.3. It is imperative that the PAIO staff cultivate a sense of urgency in all

of its activities; producing work in or ahead of time.4. Culture is an amalgamation of various beliefs, traditions, and

lifestyles. To fully represent this ideal, respect for every opinion, way and behavior is asked for from a PAIO staff.

X. PAIO FORMS AND THEIR USES

1. What’s Up Form – a form to be filled out by project officers indicating upcoming projects’ title, description, schedule and venue, to be submitted every 3rd Monday of the month to PAIO. This shall be utilized for the monthly calendar of events of the Executive Director, for Manila Times and Agung.

2. Request for video / photo coverage / documentation – a form regulating and monitoring requests to the PAIO for video and photo coverage and documentation for NCCA-related activities and arts and culture events and personalities in general.

3. Request for Photos


FORMS


PLAN, POLICY FORMULATION & PROGRAMMING DIVISION (PPFPD)

M a n u a l o f O p e r a t I o n s


Management Information System Office

MANAGEMENT INFORMATION SYSTEMS OFFICE (MISO)


The Management and information System Office (MISO) is a unit under the direct supervision of the PPFPD Chief.

I. GOALS

1. To provide the Commission and the Filipino people locally and abroad, easy access to culture and arts information

2. To improve work performance and staff efficiency using the tools and strategies of data communication and information technology.

II. OBJECTIVES

• To create, develop and maintain the NCCA Databank and Website, to make available to the public various cultural information and events to boost Filipino identity and broaden public awareness locally and internationally on Philippine culture and arts.

• To align all Information and Communications Technology (ICT) acquisition and projects with the government’s ICT initiative as indicated in various issuances and laws concerning computerization in the government.

• To support the design, development or acquisition, implementation and on-going maintenance of various computing applications and databases.

• To provide computer applications that allow user/s to operate efficiently while providing high quality support services.


III. FUNCTIONS

A. GENERAL FUNCTIONS

The Management Information Systems Office shall map out IT directions for the agency; and systematically collect, process, store, present and share information in pursuit of the agency’s mission and functions.

B. SPECIFIC FUNCTIONS

1. INFORMATION SYSTEMS AND TECHNICAL SUPPORT GROUP - shall design and develop computerized programs and applications needed by the various offices/divisions of the Commission.

2. DATABANK RESEARCH AND WEBSITE RESEARCH GROUP - shall maintain, update and disseminate cultural information contained in the centralized electronic repository of the agency. It shall plan, conceptualize, and maintain the NCCA Website to enhance Filipino identity recognition and broaden public awareness locally and internationally on Philippine culture and arts.

IV. ORGANIZATIONAL STRUCTURE

COMPUTER PROGRAMMER III

WEBPROGRAMMER

COMPUTER MAINTENANCE TECHNOLOGIST II

INFORMATION SYSTEM AND TECHNICAL SUPPORT GROUP

INFORMATION OFFICER I

INFORMATION SYSTEM RESEARCHER I

GRAPHIC ARTIST

WEB WRITER

DATABANK & WEBSITE RESEARCH GROUP

COMPUTER PROGRAMMER III

INFORMATION TECHNOLOGY OFFICER I



V. OPERATIONAL SYSTEMS (Policies and Procedures)

GENERAL POLICIES

All IT resources which include but are not limited to equipment, peripherals and manpower services are strictly for OFFICIAL USE only.

Unless explicitly stated, the following is the general procedure in the imple-mentation of these policies:

a) Fill-up request form provided by the MISb) Inform and seek approval from your section/division chiefsc) Submit form to the MISd) The MIS will act on the said request on a first come first served

basis and/or depending on the urgency of the request and on the availability of fund.

SPECIFIC POLICIES

A. SYSTEM / NETWORK ADMINISTRATION

1. LOCAL AREA NETWORK USE All computers connected to the ISM-CDB network are subject to the

following policy:• The local area network nodes are distributed according to the

number of computer stations located in each room. All computers should be located near the network nodes.

• Any request for additional nodes must be approved by the Executive Director depending on the availability of funds.

• Local area network is open from 8:00 a.m. to 6:00 p.m., Monday to Friday. The network will extend its operations until 7:00 p.m. upon request.

• Closing or shutting down of network must have prior information sent to all workstations.

2. SECURITY

The servers and computer station are provided with utmost security with regard to sending and downloading of data from the internet.

All servers and workstations are installed with an anti-virus software

and are updated once a week. Any problems arising from virus attacks must be immediately relayed to the MIS.


All files must be scanned first with anti-virus software installed in each workstation before opening. Files obtained from sources outside NCCA may contain virus which could damage NCCA’s computer network. These include disks brought from home, files downloaded from the Internet, newsgroups, bulletin boards, or other online services, files attached to e-mail, and files provided by customers or vendors.

Further, internet users must exercise caution in opening files received through e-mail from unknown source and must not install programs offered by unfamiliar sources.

Staff must not intentionally use the Internet facilities to disable, impair, or overload performance of any computer system or network, or to circumvent any system intended to protect the privacy or security of another user.

3. INTERNET/E-MAILS Generally, Internet use should be for legitimate and official use only;

however, brief and occasional personal use (i.e., surfing, browsing, e-mail) is acceptable if it does not affect the staff’s work productivity.

The internet and e-mail are connected to the network. All workstations connected to the network have the capacity to access these services.

Guidelines: a) Personal use of the Internet is a privilege, not a right. The privilege

may be revoked at any time and for reasons involving harassment, discrimination, visits to sex or pornographic sites and downloading of software and obscene materials.

b) Using of downloaded software is prohibited to prevent entry of viruses.

c) Online Chatting is prohibited. The LAN Messenger will be installed in all desktop computers for official communications and transactions.

d) Personal use of the Internet should not impede the conduct of one’s responsibilities as an employee of this agency.

e) Access to the Internet starts as soon as the network is up and closes at 6:00 pm.

f) Sites with pornographic content will be banned. This restriction may affect access to personal web sites being hosted on the said sites when using NCCA internet connection.



g) The staff has no right to privacy with regard to Internet use. All internet usage is recorded and stored along with the source and destination. The MIS has the right and ability to monitor and log any and all aspects of its Computer system including, but not limited to, monitoring Internet sites visited by the staff, newsgroups, file downloads, and all communications sent and received by staff.

h) All Sections/divisions will be provided with E-mail addresses. These e-mails will be their official e-mail addresses. Namely

• [email protected] ( Accounting NEFCA)• [email protected] ( Adelina Suemith)• [email protected] (Administrative Division)• [email protected] ( Audit – NEFCA)• [email protected] (Bernan Corpuz)• [email protected] ( Bids and Award Comité)• [email protected] ( Budge – NEFCA)• [email protected] (Commission of Audit)• [email protected] ( Website email)• [email protected] ( finance – GAA)• [email protected] ( GAMABA)• [email protected] ( Alab ng Haraya)• [email protected] ( Human Resources Department)• [email protected] ( Marichu Tellano)• [email protected] (Oficial email of NCCA)• [email protected] ( International Affair Office)• [email protected] (Josefina Maglalang)• [email protected] (Dr. Jesus Peralta)• [email protected] ( Library)• [email protected] ( Marlene Ruth Sanchez)• [email protected] ( Myra Brucelo)• [email protected] ( NEFCA)• [email protected] (Office of the Chairman)• [email protected] (Office of the Executive Director)• [email protected] ( Project Monitoring Division)• [email protected] ( Project Management and Evaluation

Division)• [email protected] (Planning & Policy office)• [email protected] (Public Affairs Office)• [email protected] ( Records Section)• [email protected] ( Supply Section)• [email protected] (Susan Dayao)• [email protected] ( Tessa Carlos)


i) Official e-mail addresses of NCCA are [email protected], which is considered the primary e-mail address and [email protected] as secondary e-mail address.

j) Daily checking of email is done by MIS at least twice a day, morning and afternoon (between 9:00a.m. to 4:00p.m.). Monitoring of e-mails sent through the respective sections and/or divisions e-mail address is the sole responsibility of the persons designated as e-mail officer of the section. As such the MIS responsibility is limited to routing all mails to their respective e-mail addresses.

k) Official e-mails sent on behalf of the Chairman, Executive Director and Deputy Executive Director must be approved first before sending. A hard copy of the said e-mail messages must be printed and submitted to the respective offices for documentation purposes.

l) E-mails sent through employee’s personal e-mail address but are official in nature is acceptable but not encouraged. Upon receipt, a copy of the e-mail must be printed for the information of the Division Chiefs concerned or to the Executive Director and Deputy Executive Director if needed.

m) Staff should be aware that when sending an e-mail message of a personal nature using official e-mail assigned in each section/division or the [email protected], the employee should use the following disclaimer at the end of the message:

“This e-mail contains the thoughts and opinions of (employee name) and does not represent the National Commission for Culture and the Arts.”

n) The Guidelines above rescinds Office Order No. 00-98-08-07-039 dated August 7, 1998 and Office Order No. OED-2000-04-024 dated April 28, 2000.

B. INFORMATION SYSTEMS DESIGN AND DEVELOPMENT

One of the goals of the MIS is the development of information systems rel-evant to the functions of each Division/Sections. Each division/section must submit to the MIS their information systems requirements by accomplishing the Request for System Development Form (RSDF) (MIS FORM 1-F) and by observing the following guidelines:

1. Requesting party must be willing to sit down with the MIS Staff to discuss the details of the system needed. Requesting party must allot time and make themselves available for the discussion of the system.



2. Requesting party must allow for a reasonable amount of time for the development of the system dependent on the scope and limitation of the system agreed upon by the both parties.

3. Requesting party must be willing to participate in the testing and debugging of the prototype system and must accomplish an evaluation for the improvement of the system.

As soon as the requests or systems requirements are received, the MIS will organize a team composed of MIS technical staff and the division representa-tives. These representatives will assist the MIS technical staff in data gather-ing, systems analysis and design and testing and evaluation until the comple-tion of the project.

C. WEBSITE

1. Uploading of information/events to the website is encouraged. All materials must be in the form of electronic files together with the hard copy. Hard copy must carry the signature or initial of the division/section head indicating approval of said request.

2. All information for posting can be sent to [email protected] or [email protected] indicating the following information: a. Sender’s Nameb. Title of the information to be postedc. Brief description (in case of events)d. Attachments are optional (text, images, etc.)

3. Use of data from the website should be duly acknowledged. Philippine copyright laws apply to materials (content and graphics) in the website.

4. Linkage to NCCA website should be formalized in a written request addressed to NCCA Chairman. This will be screened and validated by the content manager.

5. All official communications, publications, along with all the promotional and marketing collaterals of the NCCA should contain the website address: www.ncca.gov.ph


D. CULTURAL DATABANK

1. Request for Information

a) All cultural information and databases stored in the cultural databank can be browsed through the local area network in the CDB Online at http://cdb.ncca.gov.ph . This is open to all NCCA personnel, Committee members and the Commission in general.

b) A list of approved projects and the artist registry in the cultural databank will be regularly uploaded in the web site http://www.ncca.gov.ph.

c) Individuals or agencies external to the NCCA may request cultural information in printed or electronic form with the following guidelines: 1. Requests are handled on a first-come, first-served basis

except for requests needing immediate attention/priority.2. Requests must be submitted in writing by e-mail addressed to

the Executive Director, snail mail or by fax to the MIS Office and must include shipping instructions or pick up preference.

3. A request form (MIS FORM 1 - D), which will also serve as acknowledgement receipt, may be filled-out to accommodate walk-in external requests or voluminous printouts.

4. An inquiry or request for information may be referred to another division if deemed appropriate.

5. Material/s will be used only for the purpose stated and may be reproduced for reference, research, and publication in web site / magazine / book / others, etc. with the written consent of the Commission. The NCCA should be duly acknowledged.

d) The Agency reserves the right to limit information disseminated to the public, which is subject to the approval of the Executive Director, the Deputy Executive Director, or any authorized official prior to dissemination. The Agency also reserves the right to withhold unpublished materials.

e) Service charges depend on the availability of the requested materials. However, in case of electronic media, the requesting person must bring diskettes to store the requested data. For shipping and handling, NCCA policy will prevail.



2. Updating of directories and databases

a) Submission of new entries or updated information to the cultural databank is encouraged.

b) All information for updating can be sent to [email protected] indicating the following information:• Sender’s name, designation and telephone number/ agency/

organization (if external)• Information to be updated (such as name, contact address/

telephone, etc.)• Source of information • Attachments, if any

E. MAINTENANCE OF IT EQUIPMENT AND TECHNICAL ASSIS-TANCE

1. COMPUTER UNITS AND INSTALLATION OF SOFTWARE

a. All Divisions/Offices should share IT resources to maximize its use and facilitate sharing of data, printers and other computer peripherals.

b. Computer units must contain Microsoft Office software (Word, Excel, Powerpoint, Access), acrobat reader, Nero (if unit has a cd-writer), antivirus, Local Area Network (LAN) Messenger and other government compliance software only. Additional software can be installed depending on the need and function of the staff concerned by filing a request form (MIS Form 1-A). The MIS will determine the capacity of the system to contain additional load and other needs before installation.

c. Installation of software not related to one’s function without the knowledge and approval of the Division Chief and the MIS is prohibited.

d. The MIS will conduct an annual software audit on all computers and provide full back up of large data or files upon request.

e. Installation and playing of computer games are not allowed.


2. USE OF MULTIMEDIA EQUIPMENT

a) Multimedia equipment includes LCD projector, notebook computer, document camera, digital camera and DVD player. These are available for use of the staff during meetings or flag ceremony.

“To help the MIS accommodate requests for equipment during NCCA’s Monday flag ceremony, we are requiring the requesting party/-ties to duly accomplish the Equipment Borrowers Form (EBF) two (2) full working days before the said date. The same applies to requests for technical assistance. Also, requesting party/-ties should ensure that the MIS is provided with an advance copy of the data that would be used for the Monday flag ceremony. (ADM-MIS MEMORANDUM No. 2007-01-003)”

b) As standard operating procedure, this equipment is not available for use by other persons or organizations outside NCCA premises unless it is an NCCA activity and operated by MIS personnel only. Otherwise, it must follow the guidelines and procedures in borrowing equipment/property issued by the Supply Section.

c) The MIS Section will release the equipment upon presentation of the duly accomplished and signed Equipment Borrower’s Form from the Supply Section.

d) The Supply Section must closely coordinate with the MIS on the said request.

CD/DVD-R Writer - The CD/DVD-R Writer are used to back-up large volume of data and other electronic files. These are available for use by the staff. However, use of these units for duplication of software, music and videos is limited to what is allowed by law.

3. REQUEST FOR IT EQUIPMENT AND PERIPHERALS:

a) In coordination with the Supply Section, all requested equipment and/or peripherals should be included in the List of Estimated Equipment (LEE) and indicated in the Annual Procurement Plan submitted to the Finance Division and approved by the Executive director.

b) The MIS will prioritize purchase of said requests based on priority needs and will be the one to endorse it to the Supply Section for posting in the DBM-Procurement website. Purchase



of additional computers will depend on the need of the users/divisions/sections and and is subject to the evaluation and recommendation of MISS along with the availability of fund for the said requirement.

Distribution of Desktop Computers and Printers to NCCA Secretariat:

a) Desktop computers are distributed to different division/sections following the 1:1 ratio: one user will be provided with one computer. This does not mean though that a desktop computer is owned by a single person, and hence, must be shared with other personnel when necessary. All computers are connected to the Local area network (LAN), which enables employees to share files, access internet connection, and share printers.

b) Printers are connected to a particular computer that is connected to a Local Area Network (LAN) for sharing, therefore, each room or section are allotted a maximum of two (2) designated printers (1 colored & 1 Monochrome) shared by a maximum number of ten (10) employees in a room. Divisions with more than ten (10) employees in its room will be provided an additional printer subject to request, necessity and availability.

4. REPAIRS, MAINTENANCE AND UPGRADE

In case of computer or printer malfunction, it is the responsibility of the users to immediately inform/report the problem to the computer technician for appropriate action.

If there’s a need for a replacement of computer parts, the Management Information System Section (MISS) will notify the users immediately, and will observe the purchasing procedure.

Repair and Upgrade:

a) Request for repair:

The following steps are to be taken:

1. The user informs the MIS upon encountering the problem. 2. The MIS sends the technical person for assessment. 3. Based on the assessed problem and recommendation of the

technical person, the requesting party will fill-up the Service Request Form (MIS-FORM 1-B) signed by the Division Chief.


4. The Service Request Form is sent to the MIS Office. 5. The MIS coordinates with the user to prioritize and schedule the

request for the repair and troubleshooting.6. Repair and Maintenance report will be provided after the

completion of the service.

b) Major System Upgrades

In cases where the request requires significant resources, the MIS forwards the request to the Executive Director through the Administrative Officer for approval. If the request is approved, the MIS submits the approved document to the Supply Section for processing.

Maintenance

Schedule of cleaning, maintenance and backing-up of files on all computers will be done once a year. The Requesting party/-ties should duly accomplish the Service Request Form (MIS FORM 1-B).

F. MIS ADMINISTRATIVE SUPPORT TO SECRETARIAT

1. Technical Assistance

a) The Requesting party/-ties should duly accomplish the Request for Technical Assistance Form (RTAF) (MIS Form 1-F) two (2) full working days before the said date. “(ADM-MIS MEMORANDUM No. 2007-01-003)”

b) The accommodation for emergency technical assistance will depend on the availability of the technical staff and will be on a first-come-first-serve basis.

c) Administrative rules on overtime apply to requests for technical assistance beyond office hours (7am to 6pm). Overtime form should be accomplished by the requesting party.



2. Printing

a) The heavy-duty laser printers (1 colored and 1 black) located at the MIS and is connected to the network is available for use by the staff. Likewise, there are two available printers of limited capacity (1 colored and 1 black) that can be used on a case to case basis.

b) Printing of multiple copies is allowed as long as:• it has prior approval from the division chief. (For 25 copies

and above, a written request is necessary)• the users must provide their own paper and ink if necessary• the users must indicate in the log-book all necessary

information needed (number of copies, purpose, etc.)

c) Draft copy must be printed on the black ink first. Use of colored printer is limited only to final output.

3. Scanning and other Graphic Design Requirements

a) The scanner at the MIS is primarily for but not exclusive to Website use only.

b) Scanning and other graphic design request is available upon request.

c) One has to fill-up a job order form (MIS Form 1-C) signed by the requesting staff and approved by the Division Chief. All job orders are on a first come first served basis. In the event that no signatory is available and the work to be done is of extreme importance, the job order will be processed and the signature of the approving officer will follow.

4. Multimedia and Desktop Publishing

a) The requesting party must accomplish the Graphic Design Request form (MIS FORM 1 – C).

b) All certificates must carry the same look (design, logo, and font). A template will be provided to all Divisions so that they can use and print it for all the NCCA seminar/workshops.

c) The file will be saved in a format that is needed by the requesting party.

d) Request for calling cards must have prior approval from their respective Division Chief and must carry the same design, logo, font, specific type of paper and color.


Project Monitoring and Evaluation Division

PROJECT MONITORING AND EVALUATION DIVISION (PMED)


A line division reporting directly to the Executive Director

I. GOAL

The main goal of the division is to aid the Commission in accomplishing its mandate through an effective monitoring and evaluation of NCCA assisted programs and projects.

II. OBJECTIVE

The principal objective of the Division is to operationalize an effective means of monitoring implementation of NCCA assisted projects, evaluating their impact and come up with recommendations for management guidance and decision-making. III. GENERAL FUNCTION

The Division is mainly responsible in monitoring the implementation of NCCA assisted projects and evaluating their impact on targeted beneficiaries. IV. SPECIFIC FUNCTIONS

The specific functions of the PMED are the following:

1. Monitor the progress of projects and activities funded by the NCCA; 2. Prepare monitoring and project assessment reports3. Conduct an impact evaluation of NCCA programs;4. Submit recommendations arising from evaluation to stakeholders and

management 5. Provide administrative assistance to approved projects.


V. GUIDELINES ON PROJECT MONITORING Project monitoring refers to the periodic follow up done before, during and immediately after a project has been approved or implemented. The objective is to find out if the actual activities were according to the expectations of the NCCA or if the inputs resulted into the desired outputs. The monitoring also includes periodic assessment of the financial performance of the project.

• Pre-implementation monitoring

During the pre-implementation stage of the project, the Monitor shall see to it that the implementor has done the proper preparation before the actual implementation of the project. This may be done through sms, phone, e-mail, letter or personal meeting with the implementor.

The following tasks have to be done during the pre-implementation phase:

1. Orient the grantee/implementor on the NCCA rules and policies on project implementation and grant settlement. Copies of all documents that would help the implementor both in the liquidation and project implementation should be sent to the grantee.

2. See to it that the proponent complies with the conditions of the MOA particularly those that have to be done during the preparatory phase such as disseminating the activity through local print and broadcast media, hanging of streamers in conspicuous areas and proper acknowledgment of the NCCA in all the media materials.

3. Prepare the assessment tool to be used in evaluating the activity. The Monitor should coordinate with the Committee and Divisions concern for the aspects that need to be highlighted in the monitoring report.

4. In case the Monitor comes from another Division, the PMED shall brief him/her of the monitoring procedure and the reports to be submitted.

Implementation Phase

During the implementation phase, the monitor shall do the following:

1. Prepare the performance assessment of the activity, that is, whether or not the desired outputs have been achieved. The information to be gathered in this kind of monitoring shall be from direct or secondary sources, i.e., actual site inspection, answers to questionnaire, interview, focused group discussion, terminal report and video of the project.



2. In case a questionnaire has to be administered, the monitor shall prepare the questionnaire beforehand designed to suit the activities of the project. Answers to the questionnaire shall be collated, analysed, interpreted and included in the monitoring report.

3. In case the organizer plans to conduct an evaluation of the activity, the Monitor should tactfully inform the organizer that for purposes of reporting in the Division, he/she has to administer a different set of questionnaire. The latter’s questionnaire should be administered at a different time to avoid confusion.

4. In case, the Monitor desires to meet the organizers for an immediate assessment of the activity while he is in the field, he should inform the implementor beforehand and the persons to be involved in the assessment.

5. The monitor shall discuss with the implementor his observations and recommendations before he leaves the field.

6. The Monitor shall bring a video camera, still camera, posters, newsletters and other information materials for distribution to the public.

• Post implementation follow up

After the activity has been implemented, the Monitor shall do the following:

1. Communicate to the implementor in wiriting the results of his assessment including findings and recommendations;

2. Follow up the submission of the liquidation papers, the video and photos and the terminal report or output expected. The first follow up shall be done a month after and a monthly reminder thereafter.

3. Grantees who are not able to comply with the NCCA policies on grant shall be brought to the attention of the management for proper action.


VI. GUIDELINES ON REPORTING

Generally, there are two kinds of report that have to be done by the PMED: the written and the oral report in the Monday assembly.

• Written monitoring report The following must be observed in preparing the written monitoring report:

1. The Monitor must process the information gathered from observations, answers to questionnaire and interviews. He should prepare a summary of the issues and concerns of the project and provide immediate feedback to the Division Chief and implementor when necessary.

2. The Monitor must submit a copy of the Project Implementation Report and the accompanying photos and video to the Division Chief within 3 days after arrival from the field.

3. The report should generally consist of the following:

a. The title of the project, Name of grantee, Resolution Number, amount of funding, venue, date of implementation and program.

b. Introduction. This includes a description of the present state or concerns of the sector to which the activity is intended for or a past implementation of similar project.

c. Description of actual activity. The description includes the venue, the activities held, the beneficiaries or audience, resources persons or performers.

d. Evaluation: Management of project: The evaluation shall assess the venue, the audience, performers, the activities and dissemination, lectures, outputs and the role of the organizer and the NCCA. Impact/effectiveness: Evaluation shall consist of changes on the lives of beneficiaries and accomplishment of NCCA Organizational Performance Indicator (OPIF).

4. A copy of the monitoring report shall be submitted to the following divisions:

a. Publication and Information Office (PAIO) - for press release and preparation of the Agung and annual report.

b. Planning, Research and Policy Office (PPO) - for their monthly report to the Board and for purposes of planning and agency reporting.



c. Finance Office - for projects funded by GAA or NEFCA for their information on the performance of the project and for other purposes.

d. PPFPD- for information of PPFPD staff and Committeese. Management Information System (MIS) - Copies shall be

submitted to the MIS for their data-basing and inclusion of the project in the NCCA database and website.

f. Attachment to the Obligation Slip of the final tranche.

• Oral Report: Reporting in the Monday Assembly

The monitor shall be responsible in reporting the activity during the NCCA Flag ceremony held every Monday of the week. To prepare for the oral report, the monitor shall do the following:

1. Prepare an outline of the report. The report shall be brief but concise, citing only the important information, particularly the findings and recommendations.

2. Prepare the video clips to be shown. The video clips shall be brief enough to give the audience an idea of the highlights of the event. The tape must be submitted to the technicians early enough to allow them to prepare the equipment needed.

Travel Order for Monitoring

The following are the requirements prior to the approval of a Travel Order for Monitoring:

1. Schedule or program of the activities to be implemented2. Itinerary of the monitor3. Travel Order signed by monitor4. In the case of a Committee member requesting to monitor, a letter of

invitation from the organizer must be attached to the T.O. 5. The Committee member must submit an Accomplishment /

Monitoring Report and settle travel expenses within a week after the implementation of the project.


Field Ethics

The following must be observed in monitoring a project:

1. The Monitor must make the necessary coordination with the proponent before going to the field;

2. As much as possible, the Monitor must not bother the organizer to attend to him/her while in the field especially if the organizers are busy;

3. The Monitor must not demand nor insinuate to the organizers anything that may inconvenient the latter unless otherwise offered. These include unorganized trips, free gifts/souvenir items/pasalubong and the like.

4. The Monitor must be willing to attend activities or meetings where the NCCA presence is requested. He/she must be able to explain the Agency, its mandates, services and policies.

5. Being a representative of the Agency, the Monitor must dress up modestly during the activity proper. This means wearing formal or business attire unless otherwise required. Wearing of shorts t-shirts and slippers is prohibited.

6. At all times, the Monitor must be courteous, polite and tactful to all people he encounters in the field.

VII. REPORTS TO BE PREPARED BY THE PMED

The PMED shall prepare the following reports:

1. Monthly Report on Project Status. This report shall consist of the project title, grantee, grant and short description of the project. It shall include the status of releases and implementation of project. This report shall be submitted to PPFPD, PMED Chief and other users as requested.

2. Schedule of Activities. This schedule shall contain the project title, date of implementation, grant, venue of activities, contact person and his/her phones.

3. Division report. This report contains the accomplishment and targets of the Division during a specified period to be submitted to the Office of the Executive Director.

4. Sector Accomplishment Report. This report is a consolidation of information on the projects funded by the NCCA. This shall be done twice in a year - at the end of the first semester and at the end of the year.



Filing of Reports

The Project Implementation Report/Monitoring Report shall be filed in such a way that these will be accessible to the needs of the Division and of other users. To ensure proper filing, the following have to be observed:

1. A copy of the report should be filed in the Monitoring Report Folder. 2. Photos should be properly labeled and filed allowing for easy retrieval

when needed.3. Photo files in computer should be properly labeled.4. Video tapes should be properly labeled; containing the title or activity,

Res. No., date and venue;5. The Project Folder shall be kept in a cabinet accessible to the

members of the Division. It shall consist of the following:a. Project Status Form. This shall be periodically filled up by the

PDO on actions done on the project.b. Copy of Proposalc. Appraisal by PPFPDd. Project Summary containing the latest revision or Board

commentse. Board Resolutionf. Communicationsg. Accreditationh. MOAi. Xerox of voucher and check releasedj. Project Assessment Reportk. Liquidation of granteel. Certificate of Acceptancem. Audit Report stating the liquidation status of the project.

VIII. MONITORING TOOLS The information to be gathered in monitoring or assessing a project may be sourced from the following:

a. Monitoring Guide

A monitoring guide contains questions to guide the monitor on what aspects of the project to be observed or what information to gather. This also contains the possible sources of data. This is prepared by the Division and can be readily used by anyone assigned to monitor a project.


b. Survey Questionnaire

A survey questionnaire is prepared by the PME Division to gather information, particularly on the beneficiaries’ profile and immediate feedback on the implementation of a project. A survey questionnaire is available for each of the category although the monitor is encouraged to design a project-specific questionnaire. The sample in a survey may be randomly chosen and at least 10% of the entire population.

c. Individual or Focused-Group Interview

In addition to the questionnaire, the monitor may conduct an individual or focused-group interview of selected respondents. Usually, the interviewees are selected participants/beneficiaries, implementor or proponent and local officials. The information gathered shall be integrated in the overall assessment of the project.

d. Terminal report

In general, grantees are required to submit a Terminal Report after the project has been fully implemented. This contains information on the various aspects of project implementation as seen by the implementor. Important information may be deduced from the terminal report which could be integrated in the monitoring report of the project.

e. Video

Important information and ideas on the project’s implementation may be deduced from a video of the project, especially if the project was not seen in actual by the person preparing a report.

IX. GUIDELINES ON CONDUCTING IMPACT EVALUATION

An evaluation of the NCCA program shall be done periodically to determine its impact on the targeted beneficiaries. The evaluation may be done by the PMED or by a professional group to be hired by the Commission. Programs or projects to be evaluated may be suggested by the Board of Commissioners, a Committee or Subcommission or as recommended by the PMED.



In preparing for the program to be evaluated, the PMED shall do the following:

1. Review the programs of the Commission;2. Identify the program or sector that need impact evaluation;3. Recommend to the management the programs that need a thorough

evaluation;4. Conduct impact evaluation;5. In case the impact evaluation has to be done by an outside firm, the

Division shall:

a. Assign the staff to represent the NCCA in the evaluation team;b. Facilitate the data that may be gathered from the NCCA;c. Facilitate the participation of persons who may be interviewed by

the team; 6. Submit evaluation results to various stakeholders.

X. ADMINISTRATIVE ASSISTANCE The PMED may undertake the following administrative work:

a. Communicate to the grantee the status of his proposal and the grant requirements;

b. Examine the completeness of the project’s documents needed for the grant release;

c. Finalize the MOA between the NCCA and the grantee;d. Prepare the voucher of the amount to be released;e. Orient the grantee/implementor on NCCA rules and policies on

project implementation and grant liquidation;f. Provide the proponent the implementation and liquidation kit;g. Keeps the project file in order and accessible to the Division.

XI. FUNCTIONS OF THE PMED STAFF MEMBERS

The PMED staff members shall be divided into 4 sectors: Arts, Cultural Communities and Traditional Arts, Cultural Heritage and Cultural Dissemination. The PMED staff members shall be assigned according to these sectors. Specifically, the following are the task assignments of the PMED staff members:

• Project Monitoring and Evaluation Officer V - Division Head1. Supervises the work of the Division;2. Represents the PMED in inter-division meetings;


3. Oversees the design and implementation of performance and impact evaluation activities of the Division;

4. Prepares Division reports for submission to the Management. 5. Qualification: Preferably with a Doctoral Degree; Minimum

requirement: MA in any of the Social Sciences

• Project Monitoring and Evaluation Officer IV-Assistant Division Head

1. Assists the Division Head in the supervision of the Division;2. Assists the PMEO III in the design and implementation of monitoring

and evaluation activities of the Division;3. Consolidates reports of the Division for submission to the Division

Head;4. Qualification: Preferably an MA in any of the Social Sciences;

Minimum requirement: 25 units in an MA Degree of any of the Social Sciences.

• Project Monitoring and Evaluation Officer III

1. Prepares the framework or evaluation design of programs for impact evaluation;

2. Conducts impact evaluation of programs/projects to be evaluated;3. Orients the PMED staff on the evaluation tool to be used;4. Prepares evaluation reports for submission to the Assistant Division

Head.5. Qualification: Preferably with an MA Degree; Minimum requirement:

18 MA units in any of the Social Sciences.

• Project Monitoring and Evaluation Officer II

1. Prepares the tools to be used in monitoring the performance of a project under the sector;

2. Conduct performance evaluation of a project;3. Prepares performance report for submission to the PMEO III;4. Provides administrative support to the Division.5. Qualification: Preferably with an MA in any of the Social Sciences;

Minimum requirement: 12 MA units in any of the Social Sciences.



XII. Document/communication flow in the Division

To ensure a smooth flow of documents/communication in the PMED, the following have to be observed:

1. The PMED shall assign a staff who shall take charge of logging in the communications for the Division. After logging in, the written communication shall be forwarded to the Division Head for her information who shall then farm it out to the rest of the staff. After everyone has read the communication, this shall be posted in the PMED Bulletin Board for a week, after which, it shall be filed in a Communication/Memo folder. A person shall be in-charge of keeping the Memo file.

2. Communications or reports for review of the Division Head shall be placed on the incoming tray and shall be retrieved in the outgoing tray.

While the PME staff members are encouraged to be autonomous in their work, it is advised that any information that will affect a project should be relayed to the Division


National Endowment Fund for Culture and the Arts

NATIONAL ENDOWMENT FUND for CULTURE and the ARTS (NEFCA) OFFICE


NATIONAL ENDOWMENT FUND for CULTURE and the ARTS (NEFCA) OFFICE

A unit under the supervision of the Commission and the OED

I. DIVISION FUNCTIONS

• Formulates basic policies and guidelines and provides internal control, check and balance in the receipt, disbursement and utilization of NCCA – National Endowment Fund for Culture and the Arts (NEFCA).

• Maintains and administers the budgeting, auditing and accounting system of the NEFCA.

• Provides support to the leadership of the Commission in terms of ensuing that the resources of the NEFCA are managed, expended and utilized in accordance with laws and regulations towards attaining efficiency, economy and effectiveness in its operations;

• Records all financial transactions, maintains and prepares the books of accounts and prepare financial reports and statements of NEFCA in accordance with the generally accepted accounting principles and standards

• Reports on the financial position and the results of operations of the NEFCA for the information and guidance of all concerned.

• Disseminates and monitors the proper implementation of the existing government budgeting, auditing and accounting rules and regulations.

II. SECTION FUNCTIONS

A. BUDGETING SECTION

• Prepares the proposed annual budget of the Commission and submits it to the Department of Budget and Management (DBM) and the Legislative Body;

• Prepares budget justifications for budget hearing with the Department of Budget and Management and the Legislative body;


• Obligates and monitors all expenses incurred for Fund 151;• Monitors fund releases and updates the Commission on the

availability of appropriations;• Records and updates monthly allocation of funds.

B. ACCOUNTING SECTION

• Auditing Unit

• Review of Contracts of Project Grants, Administrative Expenses, Institutional Projects and Contracts awarded or obtained through bidding;

• Pre-audit of Disbursement Vouchers of Grants and Administrative Expenses;

• Pre-audit of Liquidation Report on Project Grants and Report of Disbursements on Cash Advances;

• Examination of the books of accounts of grantees;• Preparation and issuance of notices of unliquidated grants;• Monitoring of financial status of NCCA Institutional Projects.

• Financial and Recording Unit

• Records all financial transactions of the NEFCA; • Certifies the availability of funds;• Maintains books of accounts and reflects accurately the financial

information in accordance with the existing budgeting, auditing and accounting rules and regulations;

• Prepares financial reports and statements of the NEFCA and submits to all concerned.

C. CASHIERING SECTION

• Prepares and releases checks for all approved Disbursement Vouchers;

• Handles the disbursement of Petty Cash Fund for Operating Expenses;

• Facilitates collections and deposits;• Prepares and submits various reports;• File original Disbursement Vouchers for submission to the Financial

and Recording Unit• In charge of the renewal/placement of the NEFCA Short-Term

Investments• Administers all related bank transactions.



III. ORGANIZATIONAL CHART

IV. PROCEDURES AND FLOW CHARTS

A. Budgeting Section

• Preparation of the Proposed Budget and Approval by the Legislative Body

At the beginning of the year, the DBM conducts a “Budget Call” to all government agencies to discuss the preparation of the agency budget.

1. The NEFCA Budget Officer, in coordination with other divisions of the NCCA, prepares the proposed budget and submits to DBM, Congress and Senate.

2. The DBM will conduct budget hearings to all agencies and submits and recommends the proposed budget to the President and the Cabinet before finalizing and submitting to Congress.

3. The Congress and Senate shall request budget hearings to various agencies to explain the details of their respective budgets.- The Congress after passing three readings on separate days, shall

approved the bill which is the agency budget, except when the President certifies to the necessity of its immediate enactment to meet a public calamity or emergency.

- The bill shall then be presented to the President, for signature, and becomes a law which is the General Appropriations Act

• Release and Utilization of the Approved Budget

1. At the beginning of each budget year, upon approval of the General Appropriations Act, the DBM conducts budget forum to disseminate the guidelines on the release of funds during the year and prepares the Agency Budget Matrix (ABM) which is used as a basis for the preparation and release of the allotment for the year.

2. The Budget Officer shall request the release of allotment from DBM supported by the Work and Financial Plan and the Monthly Cash Program of the NEFCA during the year.

3. DBM will issue Special Allotment Release Order (SARO) of the NEFCA equivalent to the total Approved Budget during the year and the corresponding Monthly Notice of Cash Allocation (NCA) issued semi-annually.

4. NCA issued during the month is only available until the last working day of each month, thus, NCA issued during the month shall be fully


utilized by the NEFCA. Any unutilized cash balance at the end of each month is automatically reverted to the Bureau of the Treasury and no longer available for the succeeding month.

5. Allotment released during the year i.e., Personal Services (PS), Maintenance and Other Operating Expenses (MOOE) and Capital Outlay (CO) is only valid and available for obligation until December 31 of each year. Unobligated balances during the year are no longer continuing and available for obligation for the succeeding year.

6. All expenses incurred during the year shall be submitted to the Budget Section for obligation and payment. All unpaid expenses and obligated at the end of the year shall be treated as Accounts Payable and payment shall be made on the succeeding year.

7. Accounts Payable is requested every 25th of each month and is released by DBM on the following month. However, Accounts Payable requested in January is released by DBM every last month of the 1st quarter of each year.

8. The Common Fund system shall continue to be in operation. Agencies may therefore charge against the Common Fund all disbursements, including payment of accounts payable, subject to existing budgetary rules and regulations.

• Preparation of Obligation Slip (OS)

1. The Obligation Slip (OS) shall be prepared by the requesting party in duplicate and submit it, together with the necessary supporting documents, to the Budgeting Section of the NEFCA Comptrollership Division for obligation of expenditures.

2. The Box A of the OS shall be signed by the Division Head concerned or his authorized representative to certify that the expenses charges to appropriation/allotments are necessary, lawful and incurred under his/her direct supervision

3. All OS and other incoming documents shall be received and properly recorded by the receiving clerk of the NEFCA. The Receiving Clerk shall then forward the OS to the Budget Officer for obligation of allotment and signs the Box B for preparation of the DV.

4. The Budget Officer shall see to it that allotment has been released to obligate the expenditure. Upon obligation of expenditures, the Budget Section shall record and index the corresponding amount due for payment.

5. Upon recording of obligations, the Budget Officer shall prepare the Disbursement Voucher (DV) and forward it to the Management and Audit Analyst or the Accountant for pre-audit.



Processing of the Disbursement Voucher (DV)

a) The disbursement voucher may be in the form of Personal Services such as: honoraria, payroll, cash advances or Maintenance and Other Operating Expenses, Capital Outlay, releases on approved projects or other forms of expenditures is prepared in duplicate by the Budgeting Section.

b) The Audit Analyst shall examine the validity, legality, authenticity and completeness of supporting documents attached to the DV before forwarding it to the Chief Accountant/Head of the NEFCA Comptrollershi0p Division or her authorized representative for signature of Box A.

c) No DV shall be processed without complete supporting documents based on the requirements provided for in the checklist for processing of payment (Appendix ).

d) Upon signing of Box A by the Chief Accountant, it is forwarded to the Executive Director or her authorized representative for signature of Box B signifying the approval of payment.

e) The disbursement voucher is then forwarded to the Cashier for check preparation. The check prepared shall be signed by the Cashier and the Executive Director or other authorized signatories.

f) Paid disbursement must be supported by an official receipt and duly signed by the payee or his duly authorized representative, to acknowledge receipt in payment of his claim. In case of individual claimant, signature of the payee or his duly authorized representative will acknowledge payment of his/her claim.

g) Paid disbursement vouchers are returned to the Accounting Section for recording in the appropriate journal and posting to the general ledger and subsidiary ledger whenever necessary.

h) Upon recording of the paid disbursement voucher by the Accounting Section in the appropriate journals, said vouchers are then forwarded to the COA Resident Auditor for post audit and safekeeping.

A Report of Checks Issued is prepared and submitted to the Accounting Division, on the 10th of each month, together with paid vouchers and supporting documents if payment is made by check.

The Disbursing Officer prepares and submits to the Accounting Division, on the 15th or 30th of each month, a Report of Disbursement, together with the original and one copy of the vouchers paid and other supporting documents when payment is made by cash.


Paid vouchers, after they have been recorded in the appropriate journals by the Accounting Section are forwarded to the COA Internal Auditor for post-audit and safekeeping.

• Payment of Accounts Payable

1. All expenses incurred during the year shall be obligated by the Budget Officer chargeable to the budget of the same year.

2. The requesting party shall submit to the Budget Officer all the supporting documents for obligation of expenses on or before the 31st of December.

3. All obligations shall be supported by valid claims such as MOA, contract, statement of account, bills, receipts, etc.

4. The release of cash allocation from DBM is requested every 25th of each month and is released by DBM on the following month

5. Accounts Payable which have remained outstanding for two (2) years shall be reverted to the General Fund – Cumulative Results of Operations Unappropriated (CROU) per DBM & COA Joint Circular No. 99-6 dated November 13, 1999,

6. Unliquidated balances of accounts payable in trust funds shall not be reverted as long as the purposes have not been accomplished (Section 98, P. D. 1445).

• Realignment of Budget

1. The Budget Officer may realign an item of expenditure within Maintenance and Other Operating Expenditures (MOOE) from savings in other items of MOOE any amount deemed necessary for the operation of the NEFCA without prior approval of the DBM (Sec. 63. of the General Provisions of R.A. 9970 GAA 2010)

2. For mandatory expenditures particularly petroleum, oil and lubricants, water, illumination and power services and communication expenses shall be disbursed solely for such items of expenditures and can only be realigned in the last quarter of the year upon approval by the Secretary of DBM.

3. Realignment for Continuing Appropriation shall be submitted to DBM on or before the 30th of June, likewise, the deadline of realignment for Current Appropriation is November 30 of the ensuing year.

4. Agency savings may be used to augment deficiencies in other items of expenditures except that Personal Services (PS) savings may be used to augment MOOE and CO while savings in MOOE and CO cannot be used to augment PS (DBM NBM No. 54 dated May 17, 1990).



• Unbooked Obligations

1. Unbooked Obligations pertain to expenditure not recorded in the books as obligations in the year they were incurred. (DBM Cir. No. 416 dated March 31, 1990).

2. The funds or authority to pay shall be submitted to DBM with the following attachments:• Copy of bill, invoice, purchase order, or contract as the case may

be;• Copy of the Journal Voucher reverting the savings • Status of allotment and obligation or Trial Balance as of the end of

the immediately preceding month.

• Replacement of Staled Check

1. Replacement of staled check should be requested by the payee with a letter stating the reason why the check was staled.

2. The check shall be submitted to the Cashier and then forwarded to the Accountant for proper recording.

3. For check staled during the year but issued in the preceding year shall be requested from the DBM by the Budget Officer with the following reports:• A letter from the requesting party stating the reason why the

check was staled• Journal Voucher and copy of the staled check• Status of allotment and obligation or Trial Balance as of the end of

the immediately preceding month.• Letter requesting for payment signed by the NCCA Executive

Director.4. For check staled during the year but issued during year shall be

immediately be requested from the NEFCA Comptrollership Division with the following reports: • A letter from the requesting party stating the reason why the

check was staled• Copy of the staled check • Letter requesting for payment


• Disposition of Staled Check (Section 97, P.D.1445)

1. A treasury check which remains outstanding after two years from date of its issue shall not be paid by the Commission and Treasurer of the Philippines or by any duly authorized depository.

2. The Finance Division shall take up in its books of accounts the amount of its check as surplus adjustment of the fund against which it was previously charged.

3. Upon presentation of a staled check, the Finance Division shall cancel in lieu thereof.

4. Such sum as may be necessary to meet the obligation arising out of the issuance of substitute checks chargeable against the general fund shall be charged to the current year’s General Appropriation Act, subject to pertinent budget rules.

5. Substitute checks payable from funds other than the general fund shall be paid from the appropriate funds.

B. THE ACCOUNTING SECTION

a. Auditing Unit

Review of Contracts

1. All contracts prepared by the PDO/employee concerned will be subject for review of the Audit Analyst (MAA).

2. The AA will review the contracts to make sure that includes all the provisions based on the existing guidelines.

3. If found complete, the AA will make her initial and submit it to the Chief Accountant for her signature on the availability of funds, then return the same to the PDO concerned.

Pre-Audit of the Disbursement Voucher (DV) 1. All Disbursement Vouchers (DVs) are subject to pre-audit of the

Auditing Section conducted by the Management and Audit Analyst (MAA).

2. Upon receipt of DV from the Budget Officer concerned, the MAA shall examine and validate all the supporting documents required for the processing of payment.

3. All supporting documents shall be in accordance with the existing checklist of requirements set forth by the Financial & Management Division based on the existing auditing rules and regulations.



4. If the supporting documents on the DV are incomplete, the MAA shall immediately inform the party requesting for payment and return the corresponding DVs for compliance.

5. If the attached documents on the DV are complete, the MAA shall stamped the DVs pre-audited with the corresponding amount and forward it to the Accounting Section for proper accounting entries and certification on the availability of funds and signature of Box B.

Pre-Audit of Liquidation Report on Projects Grants

1. The grantee/PDO concerned shall submit Report of Expenses supported by all the necessary documents to the AA;

2. The AA shall examine and validate all the supporting documents and prepare the Audit Analysis for compliance if there are lacking documents and if all the expenses are allowed;

3. If the ROE is found complete, the AA shall stamp the Report with the corresponding amount and forward it to the Accounting Section. A copy of the Audit Analysis and audited Report shall be furnished to the PMED Division/PDO concerned for their preparation of ALOBS for the succeeding release of the grant.

Pre-Audit Report of Disbursements on Cash Advances

1. The Accountable officer shall liquidate his Cash Advance within the prescribed period. He shall prepare the Report of Disbursements and submit the same with all the required supporting documents to the AA concerned;

2. The AA upon receipt of the ROD shall examine and validate all the supporting documents. If found complete, the AA shall stamp the ROD with the corresponding amount and forward it to the Accounting Section and copy furnished the accountable officer.

Examination of the Books of Accounts of the Grantees

1. AA’s shall conduct financial monitoring of grants amounting to P500,000.00 and above, and for grants below P500,000.00 as requested by any NCCA official/employee and/or the Project Officer or Division Head of the NCCA PMED, when deemed necessary;

2. The said documents shall be the basis of recording the fund utilization in the NCCA NEFCA books of accounts and shall support the liquidation of the funds granted;

3. The Financial Monitoring Report is essential before any release of the grant be processed.


Preparation and Issuance of Notices of Unliquidated Grants / Unliquidated Cash Advances

1. The AA shall prepare notices and send to the grantees/accountable officer concerned;

2. If within thirty (30) days upon issuance of the Notice to the grantee/accountable officer, no compliance has been made, a 1st Notice of Unliquidated Grant/Cash Advance shall be sent;

3. If within thirty (30) days upon issuance of the 1st Notice of Unliquidated Grant/Cash Advance to the grantee/accountable officer, no compliance has been made, a 2nd Notice of Unliquidated Grant/Cash Advance shall be sent to remind them on unliquidated grant/cash advance for legal action.

4. If within thirty (30) days upon issuance of the 2nd Notice of Unliquidated Grant/Cash Advance, still no compliance has been made, said Unliquidated Grant/Cash Advance shall upon recommendation of the PDO concerned, be endorsed to the Legal Consultant for appropriate action.

Monitoring of Financial Status of NCCA Institutional Projects

1. There is a need to prepare the Financial Status Report for the NCCA Institutional projects to make sure that all direct payment is within the approved line-item budget and there is still an available fund;

2. The PDO who is handling the project shall be furnished a copy to serve as a reminder on the remaining funds.

b. Financial Recording Unit

Preparation of Order of Payment

1. The accounting Unit shall prepare/accomplish the Order of Payment (OP) based on a bill from a payor.

2. The person who prepared the OP shall initial below the name of the Authorized Signatory.

3. The head of Accounting Unit or authorized official shall sign in the authorized Signatory portion of the OP

4. The accomplished form shall be forwarded to the Collecting Officer/Cashier for the issuance of Official Receipt (OR) in favor of the payor as settlement of the bill.



Recording of financial transactions

1. The Accounting Section shall maintain two books of accounts namely the Books of Original Entry and the Books of Final Entry. The Books of Original Entry is composed of General Journal and Special Journals.

2. The Accountant shall record all transactions of the Commission such as: Approved Appropriations, Allotment Releases, Corollary Entries, Adjusting Entries, Closing Entries to the Journal Voucher.

3. Upon receipt of the reports from the Cashier and other concerned, the Accountant shall record said reports to the following Special Journals:

a. Journal and Analysis of Obligation which is used to record releases of allotments, summarized obligations incurred and monitors the balance of unobligated allotments. Information is taken from the ABM or SARO and ROA and prepared by the budget officer and submitted to the accountant.

b. Journal of Disbursement which records the summaries of Reports of Disbursement prepared for the liquidation of cash advances made.

c. Journal of Collections and Deposits which is used to record all collections and deposits reported during the month.

d. Journal of Checks Issued which is used to record all checks disbursement made by the disbursing officer.

4. Upon recording of the reports to the Special Journals and all transactions to the Journal Voucher, the Accountant shall record individual entries to the General Journal.

5. Upon recording to the General Journal, the Accountant shall post all accounts to the General Ledger which is the Book of Final Entry.

6. The Accountant shall prepare a Subsidiary Ledger showing the details or breakdown of the balances of controlling accounts appearing in the General Ledger. Some examples of the general ledger accounts from which SL is maintained are: Cash-Other Banks, Cash-Disbursing Officers, Cash-Other Agencies, Receivables, Prepayments, Deposits, Investments, Contingent Assets, Payables, Trust Liabilities, and Contingent Liabilities. Posting to the Subsidiary Ledger generally comes from the source documents.


Preparation of Financial Reports and Statements

1. Upon posting to the General Ledger, the Accountant shall prepare the Trial Balance which shall show the respective debit totals, credit totals and balances of the accounts presented in the order listed in the Standard Chart of Accounts and signed by the Chief of the Accounting Division.

2. The Accountant shall prepare the Monthly Statement of Allotment, Obligations Incurred and Balances and the Statement of Obligations Incurred, Liquidated and Balances to show the total obligations and actual payments made by the commission.

3. The Bank Reconciliation is prepared to reconcile agency checking account per bank balance.

4. At the end of each year, the Accountant shall prepare the statement of Operations and Balance Sheet of the Commission to show the result of operations during the year and the assets and liabilities and equity of the Commission.

V. POLICIES/GUIDELINES

Rules and regulations for official local and foreign travels of government personnel (EO 248)

Approval of Local Travel

1. For seven (7) calendar days and below - approval of the head of office/bureau or its equivalent.

2. For more than seven (7) calendar days but not more than one (1) calendar month - approval of the Department Secretary or his equivalent.

3. For more than one (1) calendar month - approval of the President or official duly authorized by him.

Allowable Travel Expenses for Local Travel:

1. Travel Allowance - which will cover the cost of meal, inland transportation and incidental expenses - P200.00 and Hotel Room/Lodging Rate P100.00.

2. Actual transportation fare from official station to destination and back.

Manual of Operations | �0�


Claims for payment of travel expenses for official local travel in the amount of P300.00/day shall not require receipts except in the following cases:

1. In excess of Three Hundred Pesos (P300.00)/day • upon presentation of bills with official receipts covering the whole

amount; • upon certification by the head of the agency concerned as

absolutely necessary in the performance of an assignment. Provided, That, for this purpose, certification or affidavit of loss shall not be considered as appropriate replacement for the required hotel room / lodging bills and receipts.

2. When the official travel is to places within the fifty (50) kilometers radius from the last city or municipality covered by the Metro Manila Area:• submission of the hotel room/lodging bills or invoices with

official receipts• if they commute daily, allowable amount to collect is P200.00/

day upon presentation of transportation tickets but the presentation of bills and receipts for the cost of meals is not required.

Approval of Foreign Travel • For prior approval of the President of the Philippines.

1. Department Secretaries, Undersecretaries, heads of financial institutions; Justices of the Supreme Court and the Court of Appeals, members of the Constitutional Commissions and those which require full power.

2. Travel that will last for more than one (1) calendar month, regardless of rank;

3. For delegations or groups of two or more persons regardless of rank of participants.

• For prior approval of their Department Secretaries and their equivalent.1. All other officials and employees for travel that will last for one (1)

calendar month or below.2. Official or employee who will be the lone representative of the

agency.

�0� | Manual of Operations

Allowable Expenses for Foreign Travel

1. Pre-departure Expenses - One Thousand Five Hundred Pesos (P1,500.00) to cover miscellaneous, incidental expenses, such as taxi fare, passport, photographs, immunization, visa fees, tips, porterage and airport terminal fees.

2. Transportation - The allowed official transportation shall be of the economy class unless otherwise specified in the travel authority and approved by the President. Payment shall be made direct to the airline.

3. Clothing Allowance - Four Hundred US Dollars ($400.00).4. Travel Allowance - One Hundred US Dollars ($ 100.00) and hotel

room/lodging rate of Two Hundred US Dollars ($ 200.00) per day, subject to submission of hotel bills and receipts covering the whole amount.

5. In excess of the Three Hundred US Dollars ($300.00) - upon certification by the head of the agency concerned as absolutely necessary in the performance of an assignment and upon presentation of hotel room bill with official receipts subject to approval of the President. Provided, that, for this purpose, certification or affidavit of loss shall not be considered as appropriate replacement for the required hotel room / lodging bills and receipts.

6. Travel Time (Sec. 333, GAAM Vol. 1) 6.1 Asian countries - not more than 1 day before and 1 day after the

conference or mission6.2 All other countries - not more than 3 days before and 3 days after

the conference or mission 7. Representation expenses - not exceeding One Thousand US Dollars

($1,000.00), duly supported by bills or receipts and upon prior approval of the President.

8. Insurance - reimbursement of premium for accident insurance coverage, not exceeding Two Hundred thousand Pesos (P200, 000.00) for the duration of his travel.

Limitations on Payment of Traveling Expense

1. Full travel expenses shall be allowed only in cases of absence from the official station for one (1) full day.

2. In cases where such absence is for less than a full day, the travel allowance shall be divided as follows:2.1 When leaving the permanent official station before 12:00 noon

shall be allowed the full amount of the travel expenses.



2.2 When leaving the permanent official station after 12:00 noon shall be allowed only 1/2 of the amount of the travel allowance, and full amount for the hotel/room lodging rate.

2.3 When returning to the permanent official station before 12:00 noon shall be allowed only one-half (1/2) of the amount of the travel allowance only.

2.4 When returning to the permanent official station after 12:00 noon shall be allowed the full amount of the travel allowance only.

3. Payment is recorded as cash advance and subject to liquidation upon return to official station.

Limitations to Foreign Travel (Section 354, GAAM Vol. I)

1. Where the official or employee traveling abroad is provided by the host government or institution with per diem, or allowance lower than the prescribed rate, he shall be entitled to the difference only.

2. Clothing allowance shall not be granted oftener that once every twenty-four (24) months. A certification shall be submitted to the effect that no clothing allowance had been received during the next preceding twenty-four (24) months.

3. Expenses for valets, room attendants, laundry, pressing, haircuts and similar services furnished by hotels are not reimbursable.

4. No private person shall be granted the privilege of reimbursement/payment of foreign travel expenses and allowances for services under the guise of voluntary service except in case of emergency and when authorized by the President.

Liquidation Report on Traveling Allowance granted as Cash Advance

1. For foreign travel - within sixty (60) days after his return to the Philippines.

2. For local travel - within thirty (30) days of his return to his permanent station in the case of official local travel.

3. He shall submit a signed Liquidation Voucher together with all the requirements listed for local and foreign travel after the trip, to the Accounting Section within the prescribed period.

4. Claims for lodging or hotel accommodation in the amount of $200.00/day shall be allowed only when duly supported by appropriate hotel room bills with official receipts; Provided, that, for this purpose, no certification or affidavit of loss shall be considered.


Submission of Accomplishment Report

1. For foreign travel of every official or employee - a recommendation, if any, on the conference or seminar attended, examination or investigation conducted, or mission undertaken, to the head of his office, within one (1) month after his return to official station.

2. For foreign travel of delegation - a report of the delegation to be submitted to the President of the Philippines through the Secretary of Foreign Affairs not later than one (1) month after the closing of the conference or convention.

Granting, utilization and liquidation of cash advance per COA Circular 97 -002

1. Granting and Utilization of Cash Advance

a) No Cash Advance shall be given unless for a legally authorized specific purpose.

b) 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.

c) A Cash Advance shall be reported on and liquidated as soon as the

purpose for which it was given has been served. d) Only permanently appointed officials and employees shall be granted

cash advances. e) Only duly appointed or designated disbursing officers may perform

disbursing functions. Officers and employees who are given cash advances for foreign travel need not be designated as disbursing officers.

f) Transfer of cash advance from one accountable officer to another shall

not be allowed. g) The cash advance shall be used only for the specific legal purpose for

which it was granted. Under no circumstances shall it be used for encashment of checks or for liquidation of a previous cash advance.

h) Only one disbursing officer shall be assigned/designated for a specific

legal purpose. Additional disbursing officers may be assigned/



designated for the same purpose only when fully justified by the agency head (Sec. 174.c.GAAM Vol. I) .

i) The accountant shall obligate all cash advances granted. He shall see that cash advances for a particular year are not used to pay expenses of other years.

j) No cash advance shall be granted on account of infrastructure or other undertakings on a project basis (Sec. 174.g.GAAM Vol. I).

k) Whenever a cash advance is subjected to cash examination by auditors, any money taken from the accountable officer supported merely by chits and forms of IOUs shall not considered as valid disbursement even if it was actually given to the official or employee who signed them (Sec. 174.i. GAAM Vol. I) .

• For salaries, wages, allowances, honoraria and other similar payments

1. The cash advance shall be equal to the net amount of the payroll for a pay period.

2. The cash advance shall be supported by the documents required in the initial cash advance.

• For Petty Operating expenses

1. Cash advance shall be sufficient for the recurring expenses of the agency for one month. The AO may request replenishment when the disbursement reach at least 75% or as the need arises, by submitting a replenishment voucher with all supporting documents duly summarized in a report of disbursements.

2. The cash advance shall not be used for the payment of regular expenses, such as rentals, subscriptions, light and water and the like. Payments out of the cash advance shall be allowed only for amounts not exceeding P15,000.00 for each transaction, except when a higher amount is allowed by the Commission on Audit. Splitting the ceiling shall not be allowed.

• For Field/Activity Current Operating Expenses

1. The special cash advance shall be used to pay the salaries and wages of the employees and the miscellaneous operating expenses of the activity. Payment for each transaction shall not be subject to amount limitation. However, all payments shall be approved by the Director/Head of field Office.


2. The amount for the cash advance shall be limited to the requirements for two months. Within 5 days after the end of each month, the AO shall submit a Report of Disbursements. Additional cash advances shall be granted on the basis of the activity budget or the requirements for two months, whichever is lower.

• For Official Travel ( please Guidelines on Travel)

The grant of cash advance for both official and foreign travel shall be governed by the provisions of EO 248 and COA Circular No. 96-004 dated April 19, 1996.

2. Liquidation of Cash Advance

a. The accountable officer shall liquidate his cash advance within the prescribed period as follows:a.1. For salaries and wages, etc. - within 5 days after each 15th day/

end of the month pay period.a.2. For petty operating expenses and field operating expenses -

within 20 days after the end of the year; subject to replenishment during the year.

a.3. For official travel - within 60 days after return to the Philippines, in case of foreign travel, within 30 days upon return to his permanent station, in case of local travel.

Failure of the accountable officer to liquidate his cash advance within the prescribed period shall constitute a valid cause for the withholding of his salary or appropriate administrative action.

b. The accountable officer shall prepare the Report of Disbursement in three (3) copies and submit the same with the vouchers/payroll and supporting documents to the Accountant. For payments based on receipts and invoices only, he shall also prepare a liquidation voucher which shall be submitted with the report and the supporting documents to the Accountant. He shall ensure that receipt of the report is properly acknowledged by the Accountant.

c. Within ten days after the receipt of the report and supporting documents, the Accountant shall verify the report, record it in the books and submit the same with all the vouchers/payrolls and supporting documents to the Auditor.

d. When a cash advance is no longer needed or has not been used for a period of two (2) months, it must be returned to or deposit immediately with the collecting officer.



e. All cash advances shall be fully liquidated at the end of each year. Except for petty cash fund, the Accountable Officer shall refund any unexpected balance to the Cashier/Collecting Officer who will issue the necessary official receipt.

At the start of an ensuing year, a new cash advance may be granted provided the previous cash advance has been settled or a proper accounting made thereof.

VI. ACCOUNTABLE FORMS AND REPORTS

Accountable forms and reports to be submitted from the Supply Officer to the Accountant every 10th day of the following month

1. Requisition and Issue Voucher (RIV). – is used to requests for supplies and materials e which shall be duly approved by authorized officials. It shall be prepared in three copies: the original is used by the Property Officer and submitted monthly to the Chief Accountant; the duplicate is used to support posting in the Supplies Ledger Card/Stock Cards; and the third copy is retained by the requisitioner.

2. Report of Waste Materials - is used to report all waste materials previously taken up in the books as assets so that they may be properly disposed of and dropped from the accounts. It is prepared in three copies. After the Auditor has acted on the report and the waste materials disposed accordingly, the original is submitted to the Chief Accountant, who shall prepare the journal voucher to drop the waste materials from the asset account. The duplicate is retained by the Auditor, and the triplicate is returned to the Property Officer.

3. Monthly Report of Supplies and Materials Issued - is used to report the monthly abstract of supplies and materials issued as evidenced by the Requisition and Issue Vouchers. It is prepared in two copies: the original, with the original RIV, is submitted to the Chief Accountant as basis for recording the issues in the General Journal thru Journal Voucher, the duplicate, with the duplicate RIV, is retained by the property Officer.

Accountable forms to be maintained/issued by the supply officer

1. Supplies Ledger Card is kept for each type of supplies to record all acquisitions, issued and disposals. Transactions shall be posted promptly from source documents, such as delivery receipts, Requisition and Issue Vouchers, etc. The physical inventory of the supplies shall be reconciled with the supplies ledger cards and the control accounts.


2. Stock Cards is kept for each class of article. All receipts and issues of supplies and the balance on hand are recorded currently on this card. This form serves as a guide in preparing the estimates of the quantity and description of article needed and guarding against overstocking of supplies and materials. It also facilitates physical inventory taking.

3. Memorandum Receipt (MR) is issued to officials and employees for semi-expendable and non-expendable property and equipment for official use. It shall be accomplished in duplicate by the accountable officials or employees concerned. The original shall be submitted to the property officers while the duplicate shall be kept by the user of the property.

It is filed alphabetically according the surname of the signers, for ready reference and renewed every three years. When the equipment is transferred from one person to another, the transfer shall be recorded in the corresponding equipment ledger cards and the old memorandum receipt is returned to the former holder of the equipment. A new MR shall be accomplished and submitted by the person to whom the property was issued.

When the employee goes on extended leave of absence or separated from service, the property officer shall see to it that such employee is duly cleared of his property responsibility.

Property not covered by memorandum receipts shall be considered as under the direct responsibility of the property officer.

4. Invoice Receipt for Property is prepared when funds or properties are transferred from one accountable officer to another, or from an outgoing officer to his successor. This form shall invariably support the clearance to be issued to the relieved or outgoing officer.

Other accountable forms and reports

1. Official Receipts. For proper accounting and control of collections, collecting officers shall promptly issue official receipts for all monies received by them. Official receipts may be in the form of officially numbered receipts (GF 13-A), stamps and tickets.

2. Checks. Checks are serially pre-numbered forms obtainable from the bank and used to withdraw cash from the agency checking account. They shall be kept in the custody of the disbursing officer. All disbursement shall be paid by check except those authorized to be paid out of Cash Advance.



Normally, checks drawn from the checking account shall be signed by the regular disbursing officer and countersigned by the agency head or his authorized representatives.

3. Journal Voucher. This is used for recording transactions in the General Journal. Its use shall be limited to transactions that cannot be entered in the Special Journals. It is prepared in the accounting unit in two copies and certified by the Chief Accountant. Approval thereof by the head of the agency is required whenever the JV is issued for cash transactions, and for the retention/reversion of continuing appropriations. The original is submitted to the Auditor and the duplicate is retained by the accounting unit. Journal Vouchers shall be recorded and filed in numerical sequence.

4. Reimbursement Expense Receipt (RER) - this is used to support claims for reimbursement of expenses of more than P75.00 where payee’s printed receipt is not available.

5. Allocation and Utilization Control Sheet - it shall be maintained by both the Accounting and Cashiering Units to monitor receipt of Notice of Cash Allocation and Disbursement made from such allocation. The AUCS shall be maintained by allotment class; e.g. 100, 200, 300 and Others. The Cashiering Unit shall record the utilization based on the Advice of Checks Issued and Canceled, while the Accounting Unit shall record utilization based on the Report of Checks Issued.

6. Itinerary of Travel - it shall be prepared by the official or employee making the travel. It shall be serially numbered and prepared in three copies. The original copies shall be attached to the Disbursement Voucher for payment of the traveling expenses. One copy shall be kept in central file and one copy shall be retained by the officer/employee concerned.

7. Certificate of Travel Completed - Upon completion of a trip, the official or employee shall accomplished the Certificate of Travel Completed. This certificate together with the certificate of appearances and used tickets shall be attached to the Itinerary of Travel on file.

8. Monthly Report of Accountability for Accountable Forms. - The Report of Accountable Forms is prepared and submitted by each accountable officer to the Auditor at the end of each month and upon transfer of office. The report shall show the respective aggregate quantity of each class of accountable forms on hand at the beginning of the period for which the report pertains, the inclusive numbers of those received, and the name of the person from whom received, the inclusive numbers of those issued to subsequent accountable officers showing the names of such officers, and the aggregate quantity of the accountable forms on hand at the close of the period.

��0 | Manual of Operations

Submission of reports (section 122, p.d. 1445)

When deemed necessary in the exigency of service, the Commission on Audit may, under regulations issued by it, require the agency head, chief accountants, budget officers, cashiers, disbursing officers, administrative or personnel officers, and other responsible officials of the various agencies to submit trial balances, physical inventory reports, current plantilla of personnel and such other reports as may be necessary for the exercise of its functions.

Failure on the part of the official concerned to submit the documents and reports mentioned herein shall automatically cause the suspension of payment of their salaries until they shall have complied with the requirements of the Commission on Audit.

Accountability of agency officials to submit reports

1. Agency officials are held liable under Section 63, P.D. 1177, for failure to submit reports.

2. Such failure on the part of the agency head, chief accountants, budget officers, cashiers, disbursing officers, administrative officers and other responsible officers of the departments. bureaus, offices and agency to submit trial balances, work and financial plans, special budgets, reports of operation and income, current agency plantilla of personnel and such other reports as may be necessary and required by the Department of Budget and Management shall automatically cause the suspension of payment of their salaries until they have required with the information requirements.



PARTICULARS DATE AGENCY/PERSON CONCERNED

TRIAL BALANCE(�st to �rd Quarters)

Within �0th days after the end of each quarter

Coa Resident AuditorCOA AccountancyAccountant DBM

YEAR-END PRELIMINARYTRIAL BALANCE

On or before February �� of the ensuing year


BANK RECONCILIATIONSTATEMENT

Every �0th of the following Month


STATEMENT OF ALLOTMENTOBLIGATION & BALANCES



STATEMENT OF OBLIGATIONINCURRED, LIQUIDATED &BALANCES



REPORT OF DISBURSEMENT Within �0 days upon receipt from the accountable officer

AccountantCOA Resident Auditor

REPORT OF COLLECTION Within �0 days upon receipt from the accountable officer


REPORT OF CHECKS ISSUED Within �0 days upon receipt from the accountable officer


SCHEDULE OF SUBMISSION OF FINANCIAL REPORTS


BUDGET REPORTS

1. The BUDGET PROPOSAL includes current operating expenditures and capital outlays. It shall comprise such funds as may be necessary for the operation of the programs, projects and activities of the Commission.

2. The AGENCY BUDGET MATRIX aggregates the programmed appropriations for each agency into eight (8) different categories and use as a basis for the preparation of the allotment release program for the year. (Sec. 442, NBC 440).

3. The SUMMARY LIST OF CHECKS ISSUED shall be submitted to the concerned Budget and Finance Bureaus of the Department of Budget and Management ten (10) days after the end of the month covered by the report. The report shall be the net amount pertaining to the canceled checks during a given month.

4. The LIST OF EQUIPMENT PURCHASED (NBC No. 438, Jan. 11, 1995) shall be submitted within thirty (30) days after acquisition. Non-submission of this report shall be a basis for disapproval of equipment request for the succeeding fiscal year.

5. The LIST OF PERMANENT PLANTILLA POSITION shall be submitted to the DBM as of the end of the previous year.



BUDGET CALENDAR

ACTIVITY DATE

�. Issuance of the National Budget Call January �

�. DBM-Agency Forum on the National Budget Call January � -�

�. Issuance of the Department/Agency Baseline Budget January ��

�. Deadline of Submission of Budget Proposals March ��

�. Technical Budget Hearings on Agency Budget Proposal April �0 - ��

�. Preliminary Executive Review of Agency Budget Proposal May �� - ��

�. Final Executive Review on Agency Budget Proposal May �� - ��

�. Presentation to the Cabinet Clusters of the Proposed Budget Levels of the Departments/Agencies

June �

�. Printing of the Budget Documents June �� - July ��

�0. Submission by the President of the FY National Budget to Congress

July ��

��. Congressional Budget Hearing on Agency’s Budget Proposal August ��

��. Congress Deliberationh on the National Budget September ��

��. Senate Budget Hearing on Agency’s Budget Proposal Oct. �� - Nov. �

��. Senate Deliberation on the National Budget December �

��. Bicameral Agreement of Congress and Senate on the Natioanl Budget

�nd week of December

��. Signing of the General Appropriations Act by the President December �� or last week of December

***Note: Exact dates are subject to change for the succeeding years upon prior notice of the De-partment of Budget and Management.


SPECIALIZED GUIDELINES ON FUNDS TRANSFERRED TO IMPLEMENTING AGENCIES (IAS) AND GRANTS TO NON-GOVERNMENT ORGANIZATIONS (NGOS), PEOPLES ORGANIZATIONS (POS), INDIGENOUS PEOPLES GROUPS (CULTURAL COMMUNITIES), SCHOOL-BASED ORGANIZATIONS AND INDIVIDUALS

I. For Funds Transferred to Implementing Agencies such as other National Government Agencies (NGAs), Local Government Units (LGUs) and Government-Owned and Controlled Corporation (GOCCs) (pursuant to COA Cir. 94-013)

A. Fund Releases

1. An amount sufficient for three months operation subject to replenishment upon submission of the reports of disbursements by the IA.

2. The total project cost, as may be determined by the Heads of the two agencies.

3. Said amount will be released upon submission of the notarized Memorandum of Agreement and Official receipt.

B. Liquidation Requirements

1. Report of Checks Issued (RCI) and Report of Disbursement (RD) approved by the Head of the Agency and to be submitted within ten days after the end of each month/end of the agreed period for the project by the IA Accountant.

2. Final Report of the project, including a copy of the final output as appropriate.

3. Certificate of Settlement and Balances (CSB) and the Credit Notice (CN) issued by the IA Auditor.

II. For Grants to NGOs/POs

A. Fund Releases (Pursuant to COA Cir. 96-003)

1. If the project is to be implemented within three (3) months • Fund assistance worth P300, 000.00 or less, shall be released in two

(2) tranches as follows:a. 90% upon approval and signing of the MOA. b. 10% upon completion of the project.



• Fund assistance worth more than P 300,000.00 shall be released in four (4) tranches as follows:a. 15% upon approval and signing of the MOA. b. 35% after 50% project completion duly verified and certified by

the NCCA-PMED staff.c. 40% upon 90% project completion duly verified and certified by

the NCCA-PMED staff.d. 10% upon completion of the project.

2. If the project is to be implemented for more than three (3) months

• Fund assistance shall be released in three (3) tranches, as follows:a. First release shall cover two (2) months of operation but not

to exceed 30% of the total fund assistance, upon approval and signing of the MOA.

b. 60% after 50% project completion duly verified and certified by the NCCA-PMED staff.

c. 10% upon completion of the project.

3. In any of these releases, the grantee shall issue an official receipt.

B. Liquidation Requirements (per Specialized Guidelines duly approved by COA dated Dec.18, 2000)

1. For second release

a. Progress report on the implementation of the project.b. Report of Expenses for the first release signed by the accountant

or treasurer and the President or Executive Director of the NGO/PO and certified by an independent Certified Public Accountant.

c. Certificate of Percentage of Project Completion duly verified and signed by the NCCA-PMED staff.

2. For final release

a. Final Report of the project, including a copy of the final output as appropriate.

b. Certificate of Acceptance of Output by the NCCA.c. Report of expenses signed by the accountant or treasurer and the

President or Executive Director of the NGO/PO and certified by an independent Certified Public Accountant.


d. Monitoring and Evaluation/Assessment Report signed by the NCCA-PMED staff.

e. Certificate of Acceptance of Project by the beneficiaries, whenever applicable.

C. Accreditation Requirements (Pursuant to COA Cir. 96-003)

1. Certificate of Registration with the Securities and Exchange Commission (SEC), and/or with either the Cooperatives Development Authority (CDA), Department of Trade and Industry (DTI), Department of Labor and Employment (DOLE) or other pertinent national agency.

2. Financial statements for the most recent three years, if in operation for 3 years or more, certified by a CPA.

3. If less than 3 years in operation:a. Proof that NGO/PO had previously implemented similar projects.b. Certificate from the Local Government Unit ( LGU) concerned

or a government cultural agency attesting to the credibility and capability of the officers and staff of the NGO/PO, in lieu of financial statements.

c. List of projects undertaken by the NGO/PO to show its experience and expertise in implementing the project to be funded.

III. For Indigenous Peoples Groups (Cultural Communities) [(per Specialized Guidelines duly approved by COA dated Dec.18, 2000)]

A. Fund Releases

1. If the project is to be implemented within three (3) months • Fund assistance worth P300,000.00 or less, shall be released in

two (2) tranches as follows:a. 90% upon approval and signing of the MOA. b. 10% upon completion of the project.

• Fund assistance worth more than P 300,000.00 shall be released in four (4) tranches as follows:a. 15% upon approval and signing of the MOA. b. 35% after 50% project completion duly verified and certified

by the NCCA-PMED staff.c. 40% upon 90% project completion duly verified and certified

by the NCCA-PMED staff.d. 10% upon completion of the project.



2. If the project is to be implemented for more than three (3) months• Fund assistance shall be released in three (3) tranches, as follows:

a. First release shall cover two (2) months of operation but not to exceed 30% of the total fund assistance, upon approval and signing of the MOA.



3. In any of these releases, the grantee shall issue official receipt or acknowledgment receipt, as the case may be.

B. Liquidation Requirements (same as in second release on grants to NGOs, POs)

1. For second releasea. Progress report on the implementation of the project.b. Summary of expenses prepared by the leader of the grantee group

or his representative and attested by two competent witnesses from any of the following - a national or local government agency, a sectoral organization, or concerned NCCA committee or staff member.



a. Final report on the project, including a copy of the final output as appropriate.

b. Certificate of Acceptance of Output by the NCCA.c. Summary of expenses prepared by the leader of the grantee group

or his representative and attested by two competent witnesses from any of the following - a national or local government agency, a sectoral organization, or concerned NCCA committee or staff member.

d. Monitoring and Evaluation/Assessment Report signed by the NCCA-PMED staff,



C. Accreditation Requirements

Certification from a sectoral organization, a national agency (e.g. National Commission on Indigenous People, National Museum, etc.), a local government unit, an academic institution, and/or the NCCA Sub-Commission on Cultural Communities and Traditional Arts attesting to the credibility and capability of the officers and members to implement the project in accordance with additional guidelines setforth by the Committees.

IV. For School-Based Organizations (as approved by COA per letter dated Dec.18, 2000)

A. Fund Releases






2. If the project is to be implemented for more than three (3) months• Fund assistance shall be released in three (3) tranches, as follows:




3. In any of these releases, the grantee shall issue an official receipt or acknowledgment receipt, as the case may be.





a. Progress report on the implementation of the project.b. Report of Expenses for the first release duly signed by the school

official or faculty member concerned, the organization head and an independent Certified Public Accountant or certified by the NCCA’s Internal Auditor.



a. Final report on the project, including a copy of the final output as appropriate.

b. Certificate of Acceptance of Output by the NCCA.c. Report of Expenses, signed by the school official or faculty

member concerned, the organization head and an independent Certified Public Accountant or certified by the NCCA’s Internal Auditor.

d. Monitoring and Evaluation/Assessment signed by the NCCA-PMED staff.



1. List of officers and members of the organization.

2. Certification from the school official concerned on the legality/existence of the organization and on the credibility and capability of the officers and members to implement the project.


V. For Individuals (as approved by COA per letter dated Dec.18, 2000)

A. Fund Releases






2. If the project is to be implemented for more than three (3) months

• Fund assistance shall be released in three (3) tranches, as follows:a. First release shall cover two (2) months of operation but not

to exceed 30% of the total fund assistance, upon approval and signing of the MOA.



3. In any of these releases, the grantee shall issue an official receipt or acknowledgment receipt, as the case may be.



a. Progress report on the implementation of the project.b. Report of Expenses for the first release, signed by the grantee and

supported by receipts and other satisfactory evidence.c. Certificate of Percentage of Project Completion duly verified and

signed by the NCCA-PMED staff.




a. Final report on the project, including a copy of the final output. b. Certificate of Acceptance of Output by the NCCA. c. Report of expenses, signed by the grantee and supported by

receipts and other satisfactory evidence.d. Monitoring and Evaluation/Assessment Report signed by the

NCCA-PMED staff,e. Certificate of Acceptance of Project by the beneficiaries, whenever

applicable.


1. Biographical Data of the Individual with two copies of passport size pictures.

2. List of completed projects and accomplishments similar to the purpose of the grant application.

3. At least two satisfactory indorsements of a recognized leader or practitioner in the field of culture or art, such as an academic or cultural institution or the pertinent NCCA National committee.

RULES AND REGULATIONS IN THE GRANT, UTILIZATION AND LIQUIDATION OF FUNDS TRANSFERRED TO OTHER GOVERNMENT AGENCY (COA Circ. No. 94-013)

I. GENERAL GUIDELINES

1. The NCCA and the Implementing Agency (IA), who is also a government agency, shall enter into a Memorandum of Agreement (MOA) or a similar document before implementing the approved project.

2. The MOA shall provide for the requirements for project implementation and reporting.

3. The cash/money transferred shall be taken up as Cash, Inter-Agency Transferred Funds (8-70-684) by the NCCA and as a trust liability (8-84-100) by the IA.

4. The fund to be transferred or sub-allotted to the IA shall be as follows:a. an amount sufficient for three months operation subject to

replenishment upon submission of the reports of disbursements by the IA, or

b. the total project cost, as may be determined by the Heads of the two agencies in either case, with 10% retention fee.


5. The check shall be issued in the name of the IA for deposit to its trust account in its authorized government depository bank. The IA shall issue its official receipt in acknowledgment.

6. A separate subsidiary record for each account shall be maintained by the IA whether or not a separate bank account is opened.

7. Within ten (10) days after the end of each month/end of the agreed period for the Project, the IA shall submit to the NCCA the following: a. Report of Checks Issued (RCI) b. Report of Disbursement (RD)

8. The NCCA shall draw a Journal Voucher to take up the reports. The amount to take up the liquidation per RCI shall be net of the cash advances granted by the IA to its accountable officers in accordance with the Commission on Audit Circular No. 90-331 dated May 3, 1990.

9. The IA Auditor shall audit the disbursements out of the trust accounts in accordance with existing COA Regulations.

10. The IA shall return to the NCCA any unused balance upon completion of the project.

II. DUTIES AND RESPONSIBILITIES OF THE NCCA

1. Obligate the allotment for the project to be implemented based on the advise of allotment and/or memorandum of agreement or similar document.

2. Issue a check in the name of IA.3. Maintain a subsidiary ledger of the cash transferred pertaining to the

project.4. Require the IA to submit the reports and furnish the IA with a copy

of the journal voucher taking up the expenditures. Upon receipt of the copy of the Certificate of Settlement and Balances (CSB) and the Credit Notice (CN) issued by the IA Auditor, the Accountant shall draw a journal voucher restoring back the amount previously credited for any disallowance. He shall furnish the IA with a copy of the Journal Voucher.

5. Issue the official receipt for the unexpended balance and the refunded disallowance remitted by the IA.



III. DUTIES AND RESPONSIBILITIES OF THE IMPLEMENTING AGENCY (IA)

1. Issue an official receipt for every amount received from NCCA.2. Deposit the amount with its authorized depository bank.3. Keep separate subsidiary records for the trust liability whether or not

a separate bank account is maintained.4. Within five (5) days after the end of each month, the Accountable

Officer (AO) shall prepare the RCI and the RD and shall submit, with all supporting vouchers/payrolls and documents, to the Accountant. These reports shall be approved by the Head of the Agency.

5. Within ten (10) days after receipt from the AO, the Accountant shall verify the Reports, provide accounting entries, record and submit the duplicate copies of the Reports with all the originals of vouchers/payrolls and all supporting documents to the IA Auditor. The Accountant shall ensure that only expenses for the project are included in the Reports. He shall submit the original copy of the Reports to the NCCA (Attention: the NCCA Accountant).

6. Record the disallowance in audit after receipt of the CSB and the CN issued by the IA Auditor and require the settlement of any suspension and disallowance.

7. Return to the NCCA any unused balance and refund of disallowance upon completion of the project.

IV. DUTIES AND RESPONSIBILITIES OF THE NCCA AUDITOR

1. Ensure that the fund transferred is for a project of the NCCA with appropriate allotment and covered by a MOA/similar document and that it is properly recorded.

2. Advise the IA Auditor of the funds transferred.3. See that reports of disbursements are recorded, transmit the CSB and

the CN from the IA Auditor to the Head and Accountant of the NCCA and ensure that the disallowances are immediately taken up in the NCCA books.

4. Coordinate with the Auditor of the IA for the regular reconciliation of the accounts.


V. DUTIES AND RESPONSIBILITIES OF THE AUDITOR OF THE IMPELEMENTING AGENCY (IA)

1. Ensure that the fund transferred is taken up as trust liability in the books and that a separate subsidiary ledger is maintained.

2. Audit the transactions for the project within thirty (30) days upon receipt of the reports from the IA Accountant..

3. Issue a separate CSB and CN for the trust account and furnish the NCCA Auditor with a copy.

4. See that the unexpected balance and the refund of the disallowance are remitted to the NCCA.

VI. LIMITATION IN THE USE OF THE FUND TRANSFER

In no case shall the fund transferred be utilized for the payment of additional compensation to employees in the form of allowances, incentive pay, bonuses, honorarium, or other forms of additional compensation, except as may be authorized by law or existing regulations, nor shall it be used to create new positions, to augment salaries of regular personnel or in case of purchase motor vehicles without prior approval of the Office of the President.

GUIDELINES ON THE PAYMENT OF HONORARIA

1. Honoraria rates shall be based on DBM National Compensation Circular No. 75 dated March 1,1995, item 6.1 & 2, to wit:

Level I Project Management Committee ChairpersonVice - Chairperson or EquivalentProject Manager/Director or Equivalent

P 2,500.00

Level II Project Management Committee Member or equivalentAssistant Project Manager or equivalentProject Consultant / Researcher / Expert / Spe-cialist

2,000.00

Level III Technical Staff Team Leader/CoordinatorSenior Technical Staff/Team Leader

1,600.00

Level IV Technical Staff/Team Member 1,200.00

Level V Administrative Staff 800.00



Other rates which are not in accordance with the existing equivalent position as per NCC No. 75 will be based on Civil Service Circular No. 43, dated Oct. 14, 1993 and CSC MC No. 15, Series of 1988.

2. All personal services shall be subject to 10% withholding taxes required by the Bureau of Internal revenue.

3. Payment of honoraria shall be supported with the documents listed on the Checklist for Processing of Payments.

GUIDELINES ON THE USE OF REIMBURSEMENT EXPENSE RECEIPT (RER)

1. The Reimbursement Expense Receipt (RER) is used to support claims for reimbursement of expenses of more than SEVENTY FIVE PESOS ONLY (P75.00) where payee’s printed receipt is not available.

2. The RER shall contain the printed name signature and address, and the

number, date and place of issue of the residence certificate of the person who received the payment. In the absence of residence certificate, a signature of the witness should be indicated in the RER.

3. The form is prepared in one copy only and attached as supporting

document to the reimbursement voucher. 4. The RER may be used in the following expenses:

- Transportation expense (taxi, jeepney, bus, and boat fare) - Xerox/photocopying services- Food - Communication


GUIDELINES ON RECEIPTS AND INCOME 1. Issuance of Official Receipt. All collections of the government must be

evidenced by an official receipt (Section 68, PD 1445). No payment of any nature shall be received by a collecting officer without immediately issuing an official receipt in acknowledgment thereof.

2. Daily Remittance/Deposit of Collection. Public officials authorized to received revenue or receipts of any kind are required by law, rules and regulations to remit or deposit intact the full amount so received and collected by them to the National Treasury. At no instance should money in the hands of the collecting officer be utilized for the purpose of encashing private checks. Daily remittance/deposit of collection is required or whenever the collection reaches the amount of P500.00 but not later than every Friday of each week.

3. Accounting for moneys and property received by public officials. Except as may be provided by law or competent authority, all moneys and property officially received by a public officer in any capacity or upon any occasion must be accounted for as government funds and government property. Government property shall be taken up in the books of the agency concerned at acquisition cost or at appraised value (Sec. 63. P.D. 1445).

4. Tax Exemption. Charitable institutions, churches and parsonages or convents appurtenant thereto, mosques and non-profit cemeteries and all lands and buildings and improvements, actually, directly and exclusively used for religious, charitable or educational purposes shall be exempt from taxation (Sec. 28, Art.VI, 1987 Constitution).

5. Fees, Charges and Assessments. All fees, charges, assessments, and other receipts or revenues collected by Commission in the exercise of its functions, at such rates as are now or may be approved by the Secretary concerned, shall be deposited with the National Treasury and shall accrue to the General Fund. PROVIDED, That certain receipts may be recorded as a Special Account in the General Fund or a Fiduciary or a Trust Fund. PROVIDED, FURTHER, That all revenues or income accruing to Special Accounts in the General Fund may be made available for expenditure for the Commission (Sec. 3 GAA 2000).

6. Revolving Fund- Revolving funds shall be established and maintained only in cases where said funds are expressly created and authorized by law (Sec. 4 GAA 2000).

7. Trust Receipts. Receipts from non-tax sources authorized by law for specific purposes which are collected/received by the Commission acting as a trustee, agent or administrator, or which have been received as guaranty for the fulfillment of an obligation, and all other collections



classified by law or regulations as trust receipts shall be treated as trust liability of the agency concerned and deposited with the National Treasury (Sec. 5 GAA 2000) .

8. Performance Bonds and Deposits. Performance bonds and deposits filed or posted by private persons or entities with the Commission shall be deposited with the National Treasury as trust liabilities under the name of the agency concerned (Sec. 7 GAA 2000).

9. Seminar and Conference Fees. Government agencies which conduct training programs in relation to their mandated functions are authorized to collect seminar and conference fees from government and private agency participants, at such standard rates as the Department of Budget and Management and the Civil Service Commission shall deem appropriate (Sec. 8 GAA 2000).

10. Sale of Official Publications. Government agencies are hereby authorized to sell their official publications. The proceeds derived therefrom shall be deposited with the National Treasury and shall accrue to the General Fund. Such proceeds may be made available to defray the cost of printing of such official publications subject to Special Budget pursuant to Section 35, Book VI of E.O. No. 292 (Sec. 10 GAA 2000).

11. Donations. Government agencies may accept donations, contributions, grants, bequests or gifts, in cash or in kind, from various sources, domestic or foreign, for purposes relevant to their functions: PROVIDED, That in cases of donations from foreign governments, acceptance thereof shall be subject to the prior clearance and approval of the President of the Philippines upon recommendation of the Secretary of Foreign Affairs. Receipts from donations shall be accounted for in the books of the agency in accordance with pertinent accounting and auditing rules and regulations. Such donations, whether in cash or in kind, shall be deemed automatically appropriated for purposes specified by the donor. The receipts from cash donations and sale of donated commodities shall be remitted to the National Treasury and recorded as a Special Budget. The agency concerned shall submit to the Department of Budget and Management, the Senate Committee on Finance, the House Committee on Appropriations, and to the Commission on Audit a quarterly report of all donations whether in cash or in kind, as well as expenditures or disbursements of the amount released (Sec. 12 GAA 2000).


GUIDELINES ON EXPENDITURES AND DISBURSEMENTS OF GOVERNMENT FUNDS 1. Certification of Availability of Funds. Before entering into contracts

involving the expenditure of public funds, all departments, bureaus, offices or agencies shall secure a certification of availability of funds for the purpose from the agency Chief Accountant, subject to applicable rules and regulations as may be issued by the Department of Budget and Management. PROVIDED, That the certification of availability of funds sufficient to cover the cost of the contracted activities shall be contained in and made part of the contract duly signed by the Chief Accountant of the contracting agency. (Sec. 72 GAA 2000)

2. Disbursement of Funds. All appropriated funds shall be disbursed only through the National Treasury and/or originally-chartered government-owned and/or controlled banks.(Sec. 73 GAA 2000).

3. Purchase of Supplies, Materials and Equipment Spare Parts for Stock. The stock on hand of supplies, materials and equipment spare parts to be acquired through ordinary purchase out of appropriations shall at no time exceed normal three-month requirements (Sec. 19 GAA 2000).

4. Emergency Purchases. Emergency purchases of supplies, materials and spare parts of motor transport equipment is allowed in a monthly amount not exceeding four percent (4%) of the annual agency expenditure program for supplies and materials except as may be authorized by the President of the Philippines upon the joint recommendation of the Department of Budget and Management and the Commission on Audit (Sec. 20 GAA 2000).

5. Cultural and Athletic Activities. Out of the appropriations authorized GAA for maintenance and other operating expenses, an amount not exceeding One Thousand Two Hundred Pesos (P1,200.00) may be used for the purchase of costume or uniform for each participant and other related expenses in the conduct of cultural and athletic activities (Sec. 22 GAA 2000).

6. Limitations on Maternity Leave. Permanent and regular employees with 2 or more years of continuous service- 60 days are entitled with full pay; with less that 2 years of continuous service- 60 days with half pay. (Sec. 12, Rule XVI, CSC Rules). Provisional or temporary employees with more that 2 years of continuous service- 60 days with half pay; with less that 2 years of service, proportional based on ratio of 30 days maternity leave for 2 years of continuous service.

7. Payment of Terminal Leave. Leave of absence with pay may be counted as part of the actual service rendered by an employee for purposes of his retirement under Sec. 12 (c) of Commonwealth Act No. 186, as amended by RA No. 1616. An official/employee where position was abolished and



who is re-appointed or re-employed as contractual/consultant in the government after his retirement need not refund the money value of the unexpired portion of his terminal leave (P.D. No. 366).

8. Granting of clothing allowance.- Annual clothing allowance shall be given to all employees, whether employed on permanent or emergency basis, who are in the service for at least six (6) consecutive months, provided he serves the agency for another six (6) months from the day he receives the allowance. (Section 305 GAAM VOL. 11).

9. Service Contracts. Government agencies are hereby authorized to enter into service contracts with other government agencies, private firms or individuals and non-governmental organizations for services related or incidental to their respective functions and operations, whether on part-time or full-time basis.

Service Contracts may be entered into by the agency for professional consultancy services, janitorial, security and other related services, whenever practicable and cost-effective for the government.

Service Contracts shall be entered into by the agency through public bidding or negotiated contracts, subject to pertinent accounting and auditing rules and regulations.

10. Purchases through Public Bidding (E. O. 301 S. 1987). As a general rule, any provision of law, decree, executive order or other issuance’s to the contrary notwithstanding, no contract for public services, or for furnishing supplies, materials and equipment to the government or any of its branches, agencies or instrumentalities shall be renewed or entered into without bidding.

11. Prohibitions on Reimbursement of Transportation Allowance. Under no circumstances should fuel be issued for privately owned motor vehicles. No reimbursement for the cost of gasoline or diesel fuel 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. (Section 340 GAA Vol. 1).

12. Bonding of Accountable Officers. Each accountable officer with a total cash accountability of P2,000.00 or more shall be bonded. The amount of bond shall depend on the total accountability of the officer as fixed by the Head of the Agency. An official or employee who has both money and property accountability, shall be bonded only once to cover both accountabilities, but the amount of the bond shall be in accordance with the Schedule.


13. Prohibition against Advance Payment on Government Contract (Section 88. P. D. 1445)a. Except with the prior approval of the President, the government

shall not be obliged to make advance payment for services not yet rendered or for supplies and materials not yet delivered under any contract thereof. No payment, partial of final, shall be made on any such contract except upon a certification by the head of the agency concerned to the effect that the services of supplies and materials have been rendered or delivered in accordance with the terms of the contract and have been duly inspected and accepted.

b. Notwithstanding the foregoing paragraph, any government agency, with the approval of the proper department head, may furnish supplies and materials to any party who has a contract with that agency if the supplies and materials are needed in the performance of the services being contracted for and the value thereof does not exceed in any one month ten percent of the value of services already rendered, due and unsettled as computed by the agency concerned.

14. Transfer of property between government agencies- Any government property that is no longer serviceable or needed by the agency to which it belongs may be transferred without cost, or at an appraised value, to other agencies of the government upon authority of the respective heads of agencies in the national government, or of the governing bodies of government-owned or controlled corporations, other self-governing boards or commissions of the government, or of the local legislative bodies for local government units concerned.(Section 76. P.D. 1445)

15. Invoice and receipt upon transfer of funds or property- When government funds or property are transferred from one accountable officer to another, or from an outgoing officer to his successor, it shall be done upon properly itemized invoice and receipt which shall invariably support the clearance to be issued to the relieved or out-going officer, subject to regulations of the Commission. (Section 77 P. D. 1445)

16. Payments to creditors. Payments to creditors shall be made only upon the specific approval of the head of the agency concerned or his duly authorized representative, or if there be no such officer, upon the approval of the department head endorsed upon the check or voucher effecting the payment. (Section 91 P.D. 1445)

17. Persons authorized to draw checks for payment out of government funds. Checks drawn against duly authorized bank accounts shall be drawn by the agency head having control of the appropriation or fund against which checks are chargeable, or by such subordinate officer as shall be designated for that duty by the said agency head, who shall all be duly deputized for the purpose by the Treasurer of the Philippines. Copies of



the designation shall be furnished the Treasurer of the Philippines and the representative of the Commission. Notice shall likewise be given to the Treasurer of the Philippines and the Commission when the designation is revoked. No member of the accounting unit or the internal control unit of the agency may be designated to perform the duty. ( Sec. 92, P.D. 1445).

18. To whom checks payable. Checks drawn against the Treasury Checking Account for Agencies maintained with any government depository shall be made payable either directly to the creditor to whom the money is due or to a disbursing officer for official disbursement. (Section 93. P.D. No. 1445)

19. Countersigning of checks by auditors. No check shall be paid by the Treasurer of the Philippines, local treasurer, or any government depository unless it is countersigned by a duly authorized official of the Commission. When, in the opinion of the Commission, the interest of the service so requires, the check may be paid without the countersignature under such rules and regulations as it may prescribe from time to time.(Section 94. P.D. No. 1445)

REPORTS AND ACCOUNTABILITY OF PUBLIC OFFICIALS AND EMPLOYEES

1. Report on Compliance with COA Recommendations. All government agencies shall submit to the Commission on Audit (COA) within sixty (60) days from their receipt of the COA Annual Audit Report, a status report on the actions they have taken on the audit findings and recommendations made by the COA pertaining to each of said agencies. ( Sec. P.D. 1445).

2. Final report of accountable officers. (1) An accountable officer, upon ceasing to act in his official capacity as such, shall submit to the auditor of the agency concerned a report of his accountability. (2) Any remaining balance of such accountability shall be deposited in the proper treasury without unnecessary delay (Section 80. P.D.1445).

3. Reports of disbursing officers in a government agency. Disbursing officers in any government agency shall render monthly reports of their transactions pursuant to regulations of the Commission to be submitted not later that the fifth day of the ensuing month to the auditor concerned who shall conduct the necessary examination and audit within thirty days from receipt thereof.(Section 100. P. D. No. 1445)

4. Primary and secondary responsibility. (1) The head of any agency of the government is immediately and primarily responsible for all government funds and property pertaining to his agency.

(2) Persons entrusted with the possession or custody of the funds or property under the agency head shall be immediately responsible to


him without prejudice to the liability of either party to the government. (Section 102 P.D. No. 1445)

5. General liability for unlawful expenditures. Expenditures of government funds or uses of government property in violation of law or regulations shall be a personal liability of the official or employee found to be directly responsible therefore. (Section 103. P.D. No. 1445).

6. Records and reports required by primary responsible officers. Government unit shall likewise exercise the same degree of supervision over accountable officers under his supervision, otherwise he shall be jointly and solidarity The head of any agency or instrumentality of the national government or any government - owned or controlled corporation and any other self-governing board or commission of the government shall exercise the diligence of a good father of a family in supervising accountable officers under his control to prevent the incurrence of loss of government funds or property, otherwise he shall be jointly and solidarily liable with the person primarily accountable therefor. ( Sec.104 P.D. 1445)

7. Measure of liability of accountable officers. (1) Every officer accountable for government property shall be liable for its money value in case of improper or unauthorized use or misapplication thereof, by himself or any person for whose acts he may be responsible. He shall likewise be liable for all losses, damages, or deterioration occasioned by negligence in the keeping or use of the property, whether or not it be at the time in his actual custody.

(2) Every officer accountable for government funds shall be liable for all losses resulting from the unlawful deposit, use, or application thereof and for all losses attributable to negligence in the keeping of the funds.(Section 105. P.D. No. 1445)

8. Liability for acts done by direction of superior officer. No accountable officer shall be relieved from liability by reason of his having acted under the direction of a superior officer in paying out, applying, or disposing of the funds or property with which he is chargeable, unless prior to that act, he notified the superior officer in writing of the illegality of the payment, application, or disposition. The officer directing any illegal payment or disposition of the funds or property shall be primarily liable for the loss, while the accountable officer who fails to serve the required notice shall be secondarily liable.(Section 106 P.D. No. 1445).



VI. WORK FLOW

1. PREPARATION OF THE PROPOSED BUDGET At the beginning of the year, the Budget Officer, Finance Officer and the

Planning Officer attend the “Budget Call” issued by DBM in January in preparation of the proposed Budget for next year. The Budget Officer informs all concerned Divisions to submit their budgetary requirements to the Budget Section. Upon receipt of the budgetary requirements, the Budget Officer, in coordination with the Planning Officer prepares and submits the Proposed Budget to DBM. The DBM analyzes and recommend the proposed budget to the President and the Cabinet before finalization and submission to Congress.

2. JUSTIFICATION OF THE PROPOSED BUDGET The NCCA Chairman and/or Executive Director, Finance Officer, Budget

Officer and Project Development Officer attend the budget hearing conducted by Congress,. And Senate to explain/justify the Commission’s proposed budget.

3. MONITORING OF THE BUDGET RELEASE Upon approval of the General Appropriations Act, the DBM issues the

Agency Budget Matrix (ABM), the Notice of Cash Allocation (NCA) and the Special Allotment Release Order (SARO) to the Commission to authorize obligation and payment of expenditures. It is done at the beginning of each budget year. The Budget Officer monitors the succeeding budget releases every month from DBM.

4. OBLIGATION OF EXPENDITURE Upon receipt of the Budget Officer of the Agency Budget Matrix (ABM),

Special Allotment Release Order (SARO) and Notice of Cash Allocation (NCA) from DBM, the Budget Officer prepares the ROA to incur obligations.

5. PROCESSING OF PAYMENTS The requesting party submits to the Financial and Management Division

the disbursement voucher together with the supporting documents to process payment of claims.

6. PREPARATION OF FINANCIAL REPORTS AND STATEMENTS The Accountant prepares monthly financial reports and statements which

includes the Statement of Allotment, Obligations Incurred and Balances,


Statement of Obligations Incurred, Liquidated and Balances, Bank Reconciliation Statements, Report of Checks Issued, Report of Collection and Deposit, Report of Disbursements and Trial Balance.

7. SUBMISSION OF FINANCIAL REPORTS AND STATEMENTS

The Accountant submits monthly financial reports and statements including paid disbursement vouchers every 20th day of the following month to the Commission on Audit (COA) for post audit and safekeeping. For the annual financial reports and statements, the accountant submits to the COA not later than 14th of February of the following year.

EXPENDITURE OBJECTS IN GOVERNMENT DISBURSEMENTS

1. PERSONAL SERVICES

3-01-000 Personal Services -100 Salaries and Wages for Permanent Employees -110 Lump-Sum Appropriations for Casual & Contractual

2. MAINTENANCE AND OTHER OPERATING EXPENSES

3-02-000 Traveling Expenses3-03-000 Communication Expenses3-04-000 Repair and Maintenance of Government Facilities3-05-000 Repair and Maintenance of Government Vehicles3-06-000 Transportation Expenses3-07-000 Supplies and Materials3-10-000 Grants, Subsidies and Contributions3-11-000 Awards and Indemnities3-14-000 Water, Illumination and Power Services3-17-000 Training and Seminar Expenses3-18-000 Extraordinary and Miscellaneous Expenses3-23-000 Gasoline, Oil and Lubricants3-24-000 Fidelity Bond and Insurance Premiums3-27-000 Library Books and Materials3-29-000 Other Services



3. CAPITAL OUTLAYS

4-31-000 Investment Outlay4-35-000 Buildings and Structures Outlay4-36-000 Furniture, Fixtures, Equipment and Books Outlay4-38-000 Information Technology(IT) Equipment Outlay

GUIDELINES IN APPROPRIATING EXPENDITURE OBJECTS

I. MAINTENANCE AND OTHER OPERATING EXPENSES

1. EXTRAORDINARY AND MISCELLANEOUS EXPENSES (18) (COA Circular No. 89-300)

a. meeting, seminars and conferences;b. official entertainment;c. public relations;d. educational, athletic and cultural activities;e. contributions to civic or charitable institutions;f. membership in government associations;g. membership in national professional organizations duly accredited by

the Professional Regulations Commission;h. membership in the Integrated Bar of the Philippinesi. subscription to professional technical journals and informative

magazines, library books and materials;j. office equipment and supplies; and other similar expenses not

supported by the regular budget allocation

General Guidelines (Section 397, GAAM Vol. I)

a. Amounts fixed by the Budgetary Act for the offices and officials authorized shall be the basis for control in the disbursement of these funds.

b. No portion of the amounts authorized shall be used for salaries, wages, allowances, intelligence and confidential expenses which are covered by separate appropriations.

c. The entitlement shall be on a strictly non-commutable or reimbursable basis. The claim for reimbursement shall be supported by receipts and/or documents evidencing disbursements, if these are available, or, in lieu thereof, by a certification executed by the official concerned that the expenses have been incurred for any of the purposes contemplated under the law or regulation in relation to or by reason of his position.

d. In the case of miscellaneous expenses incurred for an office specified in the law, such certification shall be executed solely by the head of office.


(COA Circular 89-300, March 21, 1989: RA 6688, Sec. 19) Extraordinary and miscellaneous expenses may be taken from any

authorized appropriation but shall not exceed the ceiling set forth in the Appropriations Act. (COA Dec. 563, June 30, 1988; Sec. 397, GAAM).

Appropriations for Extraordinary Expenses shall be provided for the following officials at rates not exceeding:

• P180,000 for each Department Secretary or equivalent• P 65,000 for each Department Undersecretary or equivalent• P 35,000 for each for each Department Assistant Secretary• P 30,000 for each head of bureau or organization of equal rank to a

bureau and for each Department Regional Director; and• P 18,000 for each Bureau Regional Director• P 13,000 for each Municipal Trial Court Judge, Municipal Circuit

Trial Court Judge, and Shari’a Circuit Court Judge• Additional Miscellaneous Expenses not exceeding P 50,000 shall be

provided for each of the offices of the above-named officials.

2. LIBRARY BOOKS AND MATERIALS (27)

Library books and materials costing less than P 10,000 per copy/unit irrespective of economic or serviceable life shall be considered as semi-expendable property and shall be supported with a memorandum receipt for control purpose, pursuant to COA Circular No. 98-001 dated February 3, 1998. This shall include the cost of reference books and all other materials relevant to the functions of the agency or institution concerned, and library collections needed in the intellectual and professional advancement of government personnel and other library users. This account shall include printed and audio-visual materials.

3. OTHER SERVICES (29)

Other Services shall refer to the cost of services which cannot be classified under the other accounts. This includes, but not limited to the following, per COA Standard Chart of Accounts:

a. Publications, notices and announcements of bids, vacant positions and the like;

b. Repair and maintenance of equipment when done by other government agencies and private

c. contractors;d. Printing and binding;



e. Subscription;f. Money order fees;g. Industrial costs and surveys;h. Meal and transportation allowance or motor vehicle allowance for

overtime work;i. Election expenses;j. Janitorial services;k. Security services; and;l. Professional consultancy services.

Consultants classified under Other Services are those hired to provide professional services requiring highly specialized or technical expertise in a field of special knowledge or training. They shall have specific outputs, are employed for a specific time period and render services either on a part-time or full-time basis. These consultants shall not be considered as employees of the government and shall not be entitled to benefits granted to government employees.

II.CAPITAL OUTLAYS

1. LIBRARY BOOKS AND MATERIALS Purchases of library books and materials costing P 10,000 and above per

copy/set irrespective of economic or serviceable life shall be properly accounted for under the account “Furniture, Fixtures, Equipment and Books Outlays” (Object Code 4-36-000), pursuant to COA Circular No. 98-001 dated February 3, 1998. In the case of SUCs, purchase of books shall not be considered as equipment.

2. INFORMATION TECHNOLOGY (IT) EQUIPMENT OUTLAY (300-38) Pursuant to COA Circular No. 97-003 dated May 22, 1997, all costs

incurred in the acquisition of IT consisting of the cost of hardware, software components, auxiliary equipment, including incidental costs such as delivery, handling, installation, taxes, testing and IT manpower resources, shall be capitalized and charged to the appropriate fixed asset accounts.

IT Resources costing P 10,000 and above with life expectancy of more than one year shall be properly accounted for under the account “IT Equipment Outlay” (Object Code 300-38).


3. OTHER CAPITAL OUTLAYS

The completion of on-going construction projects, particularly buildings, shall be given priority over new constructions.

The major repair and rehabilitation of occupied buildings and structures or those which will be used in connection with the agency’s line functions shall be given priority over the construction of new ones.

Agencies shall no longer propose funds for replacement, repair or restoration of buildings and facilities damaged/lost by fire, typhoon, flood, earthquake and other perils completely paid for under the Property Replacement Fund of the GSIS. However, agencies may request for fund augmentation subject to submission of a certification from GSIS on the amount paid for the purpose.

The acquisition of land and the construction of new buildings and structures shall be discouraged except when the proposed acquisition or construction is the first such project and is critical in the performance of the agency’s line function. Proposed construction of buildings shall be accompanied by total cost estimates, together with a cost-benefit analysis.


Human Resource Development

HUMAN RESOURCE DEVELOPMENT (HRD)M a n u a l o f O p e r a t I o n s

I. INTRODUCTION

Created by virtue of Republic Act no. 7356, the National Commission for Culture and the Arts (NCCA) is considered as the overall policy-making and coordinating body that systemizes national efforts towards development, preservation and promotion of culture and the arts. Aside from its role as the principal agency for culture, the Commission also performs its role for becom-ing a center of excellence in government service. It is committed to provide a systematic program of career development for all its employees in the pursuit of advancement of skills, knowledge and values.

The NCCA considers all its personnel as the most valuable assets and resourc-es to be developed and utilized. It is in this belief that the NCCA shall provide the personnel with equitable opportunities for personal growth and develop-ment to equip them with capabilities that would enable them to contribute to the realization of the agency goals and objectives.

Therefore, the NCCA shall endeavor to develop Human Resource Develop-ment Programs toward the realization of personal and professional growth and advancement.

II. STATEMENT OF POLICY

General Policy

The NCCA shall abide by the policies, guidelines and other pertinent rules and circulars issued by the Civil Service Commission (CSC) and other government agencies concerned. Furthermore, it shall give equal opportunity to all NCCA personnel, regardless of their status, to enable them to achieve / attain their highest potentials as public servants, give priorities to personnel that require professional development and/or who have not been granted trainings in the past, and to give appropriate trainings that are in tune with the present condi-tions/challenges of the times.


Furthermore, it shall be the policy of the NCCA to adhere and promote the following thrusts: Ethics, Excellence, Empowerment, Equality and Environ-ment-friendly program.

Specific Policies:

1. The NCCA shall create a Personnel Development Committee pursuant to CSC MC 10, s. 1989;

2. The NCCA shall develop HRD Programs based on personnel job performance and needs for development and professional advancement parallel to the Commission’s mission and vision;

3. The NCCA shall ensure that all human resource development opportunities are available to all personnel;

4. The NCCA shall ensure that each personnel, regardless of status, undergoes at least one HRD program in a year;

5. The NCCA shall ensure proper implementation of HRD Program through monitoring and yearly evaluation.

III. OBJECTIVE

The NCCA HRD aims to serve as the guide and framework in developing and implementing HRD program/s.



HUMAN RESOURCE MANAGEMENT

PERSONNEL SELECTION

BENEFITS and PERSONNEL

SERVICES

PAYROLL AND LEAVE

ADMINISTRATION

TRAINING AND CAREER

DEVELOPMENT

IV. HUMAN RESOURCE MANAGEMENT WORK CHART

Personnel Selection• Recruitment / Selection of

Applicants• Testing and

Interpretation• Recommendation

Personnel Actions

Appointments / Contracts

PSB Secretariat

Employee Orientation

BENEFITS

Employee BenefitsGSIS

PhilHealthPag-Ibig

Personnel Services

�0�Administration

Cert. of Employment Clearance

* Separation* Accountabilities

* Leaves IDs

Income Tax* Employees’ TIN

Payroll PreparationAttachments:Locator Slip

Certificate of AppearanceLeave Form

DTR MonitoringMonitoring of Absences and

Tardiness

Leave MonitoringMonetization of

Leave CreditsMonitoring of Leave

Applications

Processing of Overtime Pay

Employee Orientation

Staff Dev’t ActivitiesTrainings

Lakbay AralOther Staff Activities


V. SCOPE AND COVERAGE

All NCCA personnel, regardless of status (permanent, casual, contractual and contract of service).

VI. OPERATIONS AND MANAGEMENT

A. RECRUITMENT

• POLICY ON RECRUITMENT: Opportunity for government employment shall be open to all qualified citizens and positive efforts shall be exerted to attract the best qualified to enter the service. Employees shall be selected on the basis of fitness to perform the duties and assume the responsibilities of the position.

• RECRUITMENT PROCEDURE:

1. PERSONNEL REQUISITION FORM – The Personnel Requisition Form (PRF) originates from the requesting Division Head. Said form is forwarded to HR Section / Recruitment for further analysis (salary grade, qualifications, etc…). After which, PRF is send to the Chief Accountant for the availability of funds. It should reach the Chief Administrative Officer and be approved within two (2) working days. From the Administrative Officer, PRF is forwarded to the Office of the Executive Director for the final approval.

2. POSTING OF BULLETIN OF VACANCY – Vacant positions in all levels shall be published in the bulletin of vacant positions in the civil service office or through other modes of publication. Published vacant positions shall likewise be posted in at least three conspicuous places for at ten (10) working days. The Human Resource Management Officer (HRMO) may also source/recruit through government job fairs, post vacancies to the different universities and institutions, etc. within the prescribed publication period.

3. PRELIMINARY SCREENING - The preliminary interview often referred to as sight screening, is the first real contact with the applicant. This is normally conducted by the Human Resource Management Officer (HRMO) to see to it that they complied with the minimum requirements/qualification standards of the position applied for. This is also the first step in evaluating the applicants based on Psychological interview/assessment.

4. TEST ADMINISTRATION – “Psychological tests” are measures of general intelligence, mental ability and learning ability; specific intellectual abilities, clerical, technical, supervisory and other aptitudes; knowledge and proficiency of occupational and other



interests; and attitudes, personality and temperament.

4.1 Psychological test results can be used to: a) predict job performance; b) compare applicants/candidates for the position.

4.2 Tests and test results are considered CONFIDENTIAL data and will be handled ONLY by the HRMO or those with formal training in the use of Psychological tests. A Psychological report will be prepared for the information of the requisitioning unit.

4.3 The HRMO shall administer all the necessary tests to the short listed applicants within two (2) working days from the day of the preliminary interview, or, if time permits, immediately after the interviews .

4.4 Different types of tests for different jobs and job categories will be given. As required, an achievement test measuring the technical know-how of an applicant may be administered by the HRMO. This test may be designed by the Division Head.

4.5 Tests must be checked within five (5) working days after the administration alongside with the psychological evaluation base on the preliminary interview impressions and tests results. To qualify, the applicant must pass 50% of the tests administered except for the personality tests.

4.6 Validity of test is good for six (6) months only, if in cases that the same person will apply for another or the same position, a few identified tests will be given again and for some, a new set of tests.

5. INTERVIEW – Interviews shall be conducted within 7 working days at the most, depending on the availability of the interviewers.

5.1 Interview for the Contract of Service and Job Order Personnel shall be conducted by the Division Head of the requisitioning department. Once identified, a memo to the Executive Director shall be prepared by the HRMO/ Promotion Selection Board (PSB) Secretary and noted by the Division Head. Effective date shall commence upon approval.

5.2 Interviews for the Permanent, Contractual and Casual Personnel shall be as follows:

• 1st Interview - Division Head of the requisitioning party or a designated interviewer

• 2nd Interview - Chief Administrative Officer• Final Interview - Promotion Selection Board (PSB) Chairman

6. PSB DELIBERATION - The NCCA PSB is a duly constituted body which shall assist the appointing authority in the judicious and


objective selection of personnel for appointment in the career and non-career service and the selection of personnel for personal and professional advancement/ promotion in the organization according to existing Civil Service Laws and Rules.

6.1 PSB prepares a systematic assessment of the competence and

qualifications of candidates for appointment, maintains fairness and impartiality in the assessment of candidates.

6.2 The PSB evaluates and deliberates the qualifications interview/test results of those listed in the selection line-up.

6.3 PSB deliberation must be conducted within five (5) working days after the interview. PSB committee shall be composed of the following:

• Chairperson/Management Representative• Vice Chair/ Chief Administrative Officer• PSB Secretary/ HRMO (Recruitment)• 2nd level Representative• 2ndlevel alternate Rep (In the absence of the 2nd level Rep)• 1st level Representative• 1st level alternate Rep (In the absence of the 1st level Rep)• NEO Representative• NEO alternate Rep (in the absence of the NEO Rep)

7. RECOMMENDATION LETTER and APPROVAL - The PSB submits to the Executive Director the final list of candidates recommended for appointment. The list of recommended candidates should specify the top three (3) ranking candidates whose over-all point scores are comparatively at par based on the comparative assessment. Effective date of those who qualify will be upon approval of the Executive Director.

8. MEDICAL EXAMINATION - Medical or Physical examination is viewed at the last hurdle in the selection system. It is a portion of the selection system a candidate must pass before being considered for employment. The purpose of the medical examination is to assess the candidate’s fitness for work.

8.1 All selected / approved applicants must complete all the

requirements for employment including the pre-employment physical examination under an accredited clinical diagnostic center or any government hospital which will be charged to applicant. Laboratory tests shall include but does not limit to the following:

• Complete Blood Count (CBC)



• Fecalysis• Urinalysis• Chest X-ray• Drug Test• Complete Physical Examination

9. PRE-EMPLOYMENT REQUIREMENTS - Prior to the Preliminary Interview, the following documents must be submitted by the applicant:• Application letter specifying the position applied for addressed to

the Executive Director and the PSB Chairman. • Updated comprehensive resume indicating exact duration of

Employment• Transcript of Records (TOR)• Diploma• 2 (two) most recent 2x2 photo• Certificates of training attended• Civil Service Eligibility (if any)• Certificate of Employment and/or Clearance from previous

employer• NBI clearance• TIN• Community Tax Certificate• NSO Birth Certificate• Marriage Contract (If any)• NSO Birth certificates of children (if any)

10. EMPLOYMENT CONTRACTS/ APPOINTMENT PAPERS - Soon as the final candidate is found physically fit for work, he/she is scheduled to start for work and an employment contract for the Contract of Service and Job Order Personnel will be prepared and notarized. Likewise, Appointment papers shall be submitted to Malacanang Field Office.

10.1 An employment contract is an official document which is prepared to signify the agency’s confirmation of its decision to employ a person and stipulating the terms and conditions of employment a person has conformed to. Employment contract is prepared in four (4) copies:

• 1st copy - employee• 2nd copy - payroll• 3rd copy - recruitment / information management• 4th copy - 201 file


10.2 Appointment papers for the Permanent, Contractual and casual employees required by the Civil Service Commission (CSC) must be submitted to Malacañang Field Office, City of Manila within thirty (30) days from the effective date of appointment:

10.3 Appointment Papers – three (3) copies, signed by the Chief Administrative Officer, PSB Chair and the Appointing Authority;

• Personal Data Sheet (PDS) – three (3) copies, with original and recent photo;

• Position Description Form - three (3) copies• Comprehensive resume – three (3) copies• Certificate of Eligibility - three (3) copies• Copies of Advertisements - three (3) copies• Other documents as may deemed necessary;

11. REFERENCE/BACKGROUND CHECKING - Reference checking maybe undertaken in various ways. It can be done by phone, by mail or by personally interviewing the concerned party. As much as practicable, reference or background checking should be undertaken prior to employment. Should there be constraints that will make it virtually impossible to accomplish the checking prior to employment, such will be done during the employee’s coverage of the first contract.



• Posting of Bulletin of Vacant positions in all levels shall be published in the bulletin of vacant positions in the civil service office

or through other modes of publication. Published vacant positions shall likewise be

posted in at least three conspicuous places for at ten (�0) working days.

• Preliminary Screening is conducted by the Human Resource Management Officer

(HRMO) to see to it that they complied with the minimum requirements/ qualification

standards of the position applied for.

• TEST ADMINISTRATION is administered by the HRMO; the necessary tests are given to the short listed applicants within two (�)

working days from the day of the preliminary interview, or, if time permits, immediately after

the interviews.

• INTERVIEW – Interviews shall be conducted within � working days at the most, depending

on the availability of the interviewers.

• PSB DELIBERATION - must be conducted within five (�) working days after the interview.

PSB prepares a systematic assessment of the competence and qualifications of candidates

for appointment, maintains fairness and impartiality in the assessment of candidates.

RECOMMENDATION LETTER and APPROVAL - The PSB submits to the Executive Director the final list of

candidates recommended for appointment.

• MEDICAL EXAMINATION - All selected / approved applicants must complete all the requirements for employment including the pre-employment physical examination under

an accredited clinical diagnostic center or any government hospital which will be

charged to applicant.

• EMPLOYMENT CONTRACTS / APPOINTMENT PAPERS – Appointment

papers for newly hired employees for Permanent, Casual, or Contractual or an employment contract for the Contract of Service and Job Order Personnel will be

prepared and notarized.

PRF is filled-up by the requesting party and then submitted to Human Resource

Management Section (HRMS)


B. BENEFITS AND PERSONNEL SERVICES

B.1 EMPLOYEE WELFARE AND PERSONNEL BENEFITS

• Employee Benefits

Employees’ Social Services

Every employee with permanent, casual and contractual status are required to apply for membership to the GSIS, Pag-Ibig and PhilHealth to avail of the benefits being granted in accordance to the provision of their respective laws.

1. Application for Membership

a) The Human Resource Management Section (HRM) shall provide a membership application form to the employee. In turn, the employee shall provide the necessary information required.

b) The employee shall return the form to the HRM for processing within three (3) days upon receipt.

c) The HRM shall submit the said form to the concerned agency with the following attachments: ]• GSIS - Updated Service Record, Certificate of Premium

Contribution (if applicable) • Pag-Ibig – 1 x 1 photo • PhilHealth - Report of Employee-Members (ER 2) Form,

Certificate of Premium Remittance, (if applicable), and Birth Certificate of employee or beneficiary for processing.

Process of Application for Membership:

HR Section Membership Application

Employee shall return the form to the HRM

Section.

GSISPag-Ibig

PhilHealth



2. Loans Application

Employee loans are categorized as follows: GSIS Loans (Salary Loan, Policy Loan, Emergency Assistance Loan, Housing Loans, Retirement Loans and others) and Pag-Ibig Loans (Multi-Purpose Loan, Housing Loan, Provident Loan and Calamity).

The procedure for the processing of said loans are as follows:

a) The employee shall secure Loan Application form from the HRM. b) The employee shall attach the following required documents to the

application form:• Copy of Policy Contract (to be Certified as True Copy)• Service Record• Certificate of Premium Remittance• Certificate of Loan Remittance (if applicable)• Latest Payslip (1 month)

c) Upon completion, the employee shall submit the application form and its requirements to the HRM Section to verify as to the completeness of the documents.

d) The HRM Section shall submit the application form together with a transmittal form to the Administrative Officer V for signature. After which all documents will be submitted to the concerned agency for processing.

Process of Loans Application:

HR Section Loan Application

Employee shall return the form to HRM Section upon completion of required

documents.

GSISPag-Ibig


3. PhilHealth Claims Application

Every employee who is a member of PhilHealth is entitled to the benefits and services it provides. The following procedure for claims application is as follows:

a) The employee shall secure PhilHealth Claim Form 1, 2 and 3 from the HRM Section.

b) After providing the necessary information, the employee shall submit the form with the Certificate of Contributions for the last three (3) months and a Copy of the GSIS Policy Contract (if applicable) to the HRM Section to verify as to the completeness of the documents

c) The HR Section shall submit to the Administrative Officer V the form for signature.

d) The employee shall then submit the claim form to the hospital were he / she or his /her beneficiary is confined.

Process of PhilHealth Claims Application

HR Section

Hospital Employee shall return

the form t HRM Section upon completion of required

documents.

PhilHealth Claims Application



4. Application for Separation / Retirement Benefit

When applying for Separation / Retirement Benefit, the employee shall follow the following procedure:

a) The employee shall secure the application forms and the following documents from the HRM Section:• Service Record• Application for Cash Surrender/Termination Value (CSV)• Certificate of Surrender.

The Original Copy of Policy Contract should also be surrendered by the employee.

b) Upon completion of the required documents, the employee shall return the application forms to the HRM Section to verify as to the completeness of the documents and for signature of the Administrative Officer V. After which, the forms shall be submitted to the GSIS for processing.

Process for Application of Separation / Retirement Benefit

HR SectionSeparation /

Retirement Benefit Application

Employee shall return the form to HRM

Section upon completion of required documents.

GSIS


• Monetary Benefits

Monetary Benefits are remunerations provided by law (Civil Service Memorandum Circulars and Department of Budget and Management Budget Circulars). These include the following: Clothing Allowance, Cultural Uniform, Year-End Bonus, Cash Gift and others. These benefits are given to permanent, casual and contractual employees and is determined by the HRM with the approval of the Finance Division and NEFCA Office.

The processing of which is as follows:

1. The HRM shall prepare the General Payroll for audit of the Finance Division and NEFCA Office.

2. Upon the audit approval, the General Payroll, shall be returned to the HRM for Disbursement Voucher (DV) preparation with the attachment of CSC and / or DBM Circulars.

3. The DV and the General Payroll shall be signed by the Administrative Officer V and submitted to the Finance Division and NEFCA Office for processing

Disbursement Voucher Processing of Monetary Benefits:

HRM

Step �: Gen. Payroll Preparation

Step �:DV Preparation

Finance Division and / or NEFCA Office


Gen. Payroll returned to HRM for DV Processing

For Processing

For Auditing



• Monetary Incentives

Monetary Incentives are remunerations provided by the Program on Awards and Incentives for Service Excellence (PRAISE) and mandated by CSC and DBM Circulars. These are Loyalty Award, Productivity Incentive, Step Increment and others.

The procedure in determining the recipients is as follows:

1) Loyalty Award (CSC MC. No. 6, s. 2002)a) The HRM Section shall determine the awardees through their

employment history. The award shall be given to regular employees and officials who have rendered ten (10) years of continuous and satisfactory service in government. For those who have received the award for the first 10 years shall, upon reaching their 15th or every fifth year anniversary, receive only the cash equivalent to the preceding five years served. A awardees shall receive a loyalty memorabilia and a cash gift of not less than P 500.00 but not more than P 1,000.00 for every year of service

b) After determining the awardees the HRM shall prepare the General Payroll and the Service Record of the employee(s) concerned and shall submit this to the Finance Division for audit.

c) After audit approval, the payroll shall be returned to the HRM Section for preparation of the Disbursement Voucher (DV) with the Certificate of Service Rendered (signed by the Executive Director).

d) The Administrative Officer V shall sign the DV and the General Payroll and shall be submitted to the Finance Division for processing.

2) Productivity Incentive Bonus (PIB) (DBM Circular No. 2002-3 dated January 2, 2002)

a) The HRM Section shall determine the employees and officials who shall be granted the incentive by having at least a satisfactory rating in their performance evaluation for two (2) semesters preceding the year the in which the PIB will be paid. The incentive pay shall not exceed the amount of P 2,000.00.

b) After consolidating the Performance Evaluation, the HRM shall prepare the General Payroll and shall submit this to the Finance Division and/ or NEFCA Office for audit.

c) After audit approval, the payroll shall be returned to the HRM Section for preparation of the Disbursement Voucher (DV) with the DBM Circular as attachment.


d) The Administrative Officer V shall sign the DV and the General Payroll and shall be submitted to the Finance Division and /or NEFCA Office for processing.

3) Grant of Step Increment(R.A. No. 6758, Joint CSC and DBM Circular No. 1, s. 1990 and Joint CSC

and DBM Circular No. 1-2003) a) Based on R.A. No. 6758 also known as the “Salary Standardization

Law (SSL)”, and the rules and regulations promulgated by the CSC and the DBM, the HRM Section shall determine the employees, and officials (permanent, casual, and contractual) who shall be granted the Step Increment through their employment history and the following criteria:• Length of Service - For those who have rendered continuous

satisfactory service in a particular position for at least three (3) years.

• Merit - For those who have rendered very satisfactory or outstanding performance in assigned functions for two (2) consecutive rating periods.

b) The HRM shall prepare the General Payroll and shall submit this to the Finance Division and/ or NEFCA Office for audit.

c) After audit approval, the payroll shall be returned to the HRM Section for preparation of the Disbursement Voucher (DV) with the DBM Circular as attachment.

d) The Administrative Officer V shall sign the DV and the General Payroll and shall be submitted to the Finance Division and /or NEFCA Office for processing.

Disbursement Voucher Processing of Monetary Benefits:

HRMDetermines the

employees/officials who will receive the monetary incentive.

Step �: Gen. Payroll Preparation

Step �:DV Preparation



Gen. Payroll returned to HRM for DV Processing

For Processing

For Auditing



• POLICY ON THE AVAILMENT OF PHILHEALTH BENEFITS

1. MEMBERSHIPa. Employees whether regular, casual or contractual, who renders

services in National Commission for Culture and the Arts must be automatically registered as PhilHealth members under the Employed Sector Program as mandated by law:

Registration procedures and documentary requirements• For newly hired employees without PIN yet

• Fill out PhilHealth Membership Registration Form• Attach clear copy of supporting documents for qualified

dependents declared• Submit to the HR Department for them to forward the above

documents to PhilHealth together with Er2 Form (Report of Employee-Members).

• After processing, PhilHealth will send the member, through the employer, his/her PhilHealth Identification Number or PIN and a copy of the Member Data Record

• For newly hired employees with PIN already• Report to your employer your PIN for them to indicate the

same in their Er2

2. AMENDING YOUR MEMBERSHIP DATAa. Data amendment procedures

Submit duly accomplished Member Data Amendment Form or (M2) with the following supporting documents as applicable:

• Correction or change of name [Original or Certified True Copy (CTC) of the Birth Certificate, or in its absence, any two (2) of the following secondary documents]:- Marriage Contract/Certificate, if married - Passport - NBI Clearance - PRC ID - SSS/GSIS ID - Postal ID - Driver’s License - Alien Certificate of Registration or (ACR) - Duly notarized Joint Affidavit of Two (2) Disinterested

Persons attesting to the veracity of the name of the person requesting for amendment


• Correction of date of birth [Original or Certified True Copy (CTC) of Birth Certificate, or in its absence, any two (2) of the applicable supporting documents mentioned above, except for PRC ID and the joint affidavit].

• Change of civil status: Single to Married - Original or CTC of Marriage Contract / Certificate Married to Widowed - Original or CTC of Death Certificate of

spouse or Judicial Declaration of Presumptive Death Marriage Annulled - Original or CTC of annulment papers• New / additional dependents: Legal spouse - CTC of Marriage Contract / Certificate Legitimate or illegitimate children - CTC of the Birth Certificate Stepchild/ren - CTC of Marriage Contract / Certificate between

the natural parent and the stepfather/mother and Birth Certificate/s of the dependent stepchild/ren

Disabled child/ren 21 years old and above - CTC of Birth Certificate and Certification from attending physician stating dependent is disabled

Adopted child/ren - Court Decree of Adoption Parents - CTC of Birth Certificate of member and any proof

attesting the date of birth of the parents• Qualified Dependents The following also enjoy PhilHealth coverage without additional

premiums for each qualified dependent:- Legal spouse (non-member or membership is inactive)- Child/ren - legitimate, legitimated, acknowledged and illegitimate

(as appearing in birth certificate) adopted or step below 21 years of age, unmarried and unemployed. Also covered are child/ren 21 years old or above but suffering from congenital disability, either physical or mental, or any disability acquired that renders them totally dependent on the member for support.

- Parents (non-members or membership is inactive) who are 60 years old, including stepparents (biological parents already deceased) and adoptive parents (with adoption papers).

- All your qualified dependents are entitled to a separate coverage of up to 45 days per calendar year. However, their 45 days allowance will be shared among them.

Important: Your dependents need to be declared and/or updated

with PhilHealth to include them in your Member Data Record or MDR, your official membership profile with PhilHealth. Your updated MDR will make your benefit availments easier and convenient.



3. AVAILMENT CONDITIONS AND PROCEDURES

Availment conditions The following must first be met to avail of your PhilHealth benefits:

• Payment of at least three monthly premiums within the immediate six months prior to confinement.

• Confinement in an accredited hospital for at least 24 hours (except when availing of outpatient care and special packages) due to an illness or disease requiring hospitalization. Attending physicians must also be PhilHealth-accredited.

• Availment is within the 45 days allowance for room and board.

Benefit availment proceduresa. Secure copy of Premium Payments Certificateb. Duly accomplished PhilHealth Claim Form 1 (original)c. Clear copy of Member Data Record (MDR).d. Submit to the billing section the following prior to discharge from

the hospital:e. If dependent - patient is not listed yet in the MDR, submit

applicable proof of dependency.

• POLICY ON ISSUANCE OF MEDICINE

Rationale

Pursuant to CSC Memorandum Circular No. 33, s, 1997 regarding “Policy on working Conditions at the Work Place” and pursuant to Resolution No. 97-4684 dated December 18, 1997, “the Civil service Commission promulgates and adopts policies requiring all govern-ment offices to provide First Aid Kit/Facilities. Thus, the National Commission for Culture and the arts establishes a clinic last Jul 1999 and a nurse was hired with following functions• Provide medications for temporary relief of ailment among NCCA

employees and clienteles during office hour• Administer first aid treatments and assist in the transportation

of NCCA Employee and clienteles to the nearest hospital during emergency cases

• Conduct inventory and ensure availability of medicines and other supplies for emergency needs


1. Entitlement of the NCCA Medical services All employees personnel regardless of status, Execom member,

NCCA consultants, NCCA security guards and clienteles may avail all of the medical services provided by the clinic.

2. Authority Dispense Medicine Only the agency nurse is allowed to issue medicine. In cases

when the nurse is not available to dispense medicine, the HRM personnel will be automatically authorized to issue medicine and provide health care to the extent of her/his knowledge.

(Only the Nurse and the administrative Office has the authority to access the Medicine Cabinet)

3. Medicine issuance a. 2 tablet/capsules per issuance – Medicines are for Emergency use

and for relief of ailment while in the office. Not for maintenance or for use during travel.

b. All medicine should be recorded in a logbook and must be signed by the patient and the nurse/designated HRM personnel.

B.2 INFORMATION MANAGEMENT & PERSONNEL SERVICES

1. Information Management is one of the vital parts in organization. Information, as we know it today, includes both electronic and physical information. The organizational structure must be capable of managing this information throughout the information lifecycle regardless of source or format (database, paper documents, electronic documents, audio, video, etc.) for delivery through multiple channels that may include telephones, Internet Protocol (IP), cell phones and web interfaces.1.1 Information must be made available and shared. Not all

information is open to anyone, but in principle the sharing of information helps the use and exploitation of organization knowledge as a whole.

a) Administrative Integrated System (AIS) or new PMIS, this is where the information/data pertaining to personnel were encoded in a database system as well as updating of personnel records from time to time.

b) The 201 file is the repository of all personnel records for an individual Service Member. It contains Personnel Data, Personnel Action, Legal Documents, Employee Benefits, Trainings, Disciplinary Action and other memorandum.



From the PDS submitted by

employees

HR encode/update the database/�0� file

Generate report

For HR �0� file (as required by CSC)

2. Personnel Services are assistance given to employees by the Human Resource Management Section (HRM) to NCCA employees. This includes the processing of the following documents: Issuance of Certificates of Employment, Clearance Forms, Fidelity Bond Certificates, Acceptance of Resignation, Identification Cards and other documents. The following is the procedure being implemented:

Issuance of Certificates of Employment, Clearance Forms, Fidelity Bond Certificates, Acceptance of Resignation and other HR documentsa. The employee shall secure a request form from the HRM

Section stating the purpose for its usage. b. The HRM Section shall process the requested documents

within three (3) days and/or depending on the urgency; and submit the document to the authorized personnel for signature.

c. It is the responsibility of the employee to get their requested document within the three-day period


Personnel Services Procedure

HRshall process the

requests within � days.

Request for: Certificate of Employment, Clearance,

Acceptance of Resignation, Fidelity Bond Certificates, and

ID card.

HRM shall provide Data for ID processing

Employee shall fill-out request forms and get their

requested document within � days.

Employee shall fill-out the form

and provide the required documents.Authorized

Signatory

Issuance of Identification (ID) Cards

The Policy on NCCA ID cards shall be followed when an employee and / or personnel is requesting for an Identification Card.

Identification Card Preparation Procedurea. Updating/encoding of employees’ informationb. Preparation of IDs (printing and cutting)c. Secure signature of employeesd. Secure signature of the Executive Directore. Laminating of IDsf. Dissemination of IDs to respective employees

Updating/Encoding of Personnel Information

Preparation of IDs (Printing and cutting)

Secure signature of employees and the Executive Director

Laminating of IDs

Dissemination of IDs to respective employees



Preparation of Appointment papers and Contract of Service

Procedures in the preparation of the renewal of appointment papers for non-career positions and contracts for Contract of Service and Job Order personnel:

a. Preparation of Memorandum and Matrix for Renewal of appointment/contracts

b. Facilitate approval of Memorandum and Matrix for Renewalc. Updating / editingd. Printing (2 original copies) e. Sorting/arranging according to division/ section/room assignment f. Routing for signature to respective employee(s) and signatories g. Make follow-ups on signed appointments/contracts h. Records and forwards documents to GSS for notarization and/or

CSC approval i. Segregating per copy (employee, payroll, 201 file, central file’s copy) j. Facilitate receiving by employees k. Filing of accomplished appointment/contracts (central file, 201 file,

payroll)

Preparation of Memorandum and Matrix for Renewal

Facilitate approval of renewal of appointment/contracts

Updating/editing of Appointments/Contracts

Printing (in � original copies)

Sorting/Arranging per Division and section

Routing for signature to respective employee(s) and signatories

Make follow-ups

Recording and forwarding to Messengerial unit for notarization process/CSC approval

Segregating per copy (employee, payroll, �0� file, central file’s copy)

Facilitate receiving by employees

Filing of accomplished appointment/contracts (central file, �0� file, payroll)

Approval/disapproval of the Renewal of contract indicated in the matrix

For appointment papers, CSC policies on appointment

papers shall apply


B.3 201 ADMINISTRATION

The 201 File is the employment data file of an employee. It is divided into five parts: the personnel data, personnel actions, legal documents, employee benefits and performance evaluation.

Upon hiring of an employee, the HRM Section shall provide a 201 containing the basic requirements, namely: Transcript of Records, Resume, Updated Per-sonal Data Sheet, CSC Eligibility Certificate, NBI / Police Clearance, Medical Certificate, Clearance from previous Employer (if applicable) and Seminar / Training Certificates.

It is the responsibility of the employee to update his / her 201 file of the neces-sary documents.

C. PAYROLL PREPARATION

The following are the Standard Operating Procedures in the processing of the Payroll in the NCCA.

1. Edit DTR on Database: Leave Forms, Locator Slips, Certificate of Appearance for Travel

2. Print DTR and distribute to employees for their signature and signed by the Division Chiefs

3. Compute the DTR and validate the proper attachments4. Print the General Payroll to be submitted to the finance for audit

including the attachments5. Prepare Obligation Slip Voucher 6. Prepare Database Report for Land Bank to be credited to the ATM’s of

employees7. Print Pay slip to be distributed to concerned employees

Work Flow

Edit DTR on Database

Print DTR and Distribute

Compute and Validate

Print General Payroll

Print Pay slipsPrepare

Database Report for LBP

Prepare Disbursement

Voucher



• TIME KEEPING

All officers and Employees should strictly observe the prescribed office hours.

1. Employees should log-in/out in the computerized Bundy Clock2. Edit DTR: Leave Forms, Locator Slips, Certificate of Appearance3. Print DTR for monitoring of Absences and Tardiness

Work Flow

Log In/OutBundy Clock

Edit DTRPrint DTR for monitoring

• LEAVE MONITORING

Officers and Employees are entitled to 15 days vacation and 15 days sick leave for one year with full pay, it is earned every month exclusive of Saturdays, Sundays and Public holidays, without limitation as to the number of days vacation and sick leave.

1. Accomplish the leave form from the HRD2. Indicate if Sick/Vacation Leave3. Submit to the immediate supervisor for recommendation4. File the form to the HRD for approval of the Chief Admin Officer5. Update the leave forms upon approval of the Chief Admin Officer

Work Flow

Accomplish leave form

Indicate Sick/ Vacation Leave

For recommendation of the supervisor

Update leave upon approval of the Chief Administrative Officer

For approval of the Chief Administrative

Officer


• PROCESSING OF OVERTIME PAY

1. Accomplish the request for authority to render overtime form from the HRD

2. File the form to the HRD for approval of the Chief ADMINISTRATIVE OFFICER

3. Submit the Authority to render overtime to the HRD including the proper attachments

4. Compute the overtime pay and submit to the finance division for audit5. Prepare Obligation Slip Voucher for check preparation6. Prepare database report for LBP to be credited to the ATM of

employees

Work Flow

Accomplish the request for OT

File for approval of the Chief Administrative

Officer

Submit to HRD for processing

Compute and submit to finance for audit

Prepare Disbursement Voucher

Prepare database report for LBP

• PROCESSING OF OBLIGATION SLIP VOUCHERS

For First Salary / Last Salary / Terminal Pay / Salary of Consultants1. Submit DTR and Accomplishment Report for the period. For

consultants: attach accomplishment report only2. Prepare schedule of computation and submit to finance for audit3. Attach contracts/clearance and other documents needed4. Prepare Obligation Slip voucher for check

Work Flow

Submit DTR and accomplishment

report

Prepare schedule of computation

Attach proper documents

Prepare disbursement

voucher



• OVERTIME PAY OF DRIVERS

Processing of Overtime Pay

1. Accomplish the request for authority to render overtime form and trip ticket

2. File the form to the HR Section for approval of the Chief AO3. Submit the Authority to render overtime to the HR Section including

the proper attachments for processing4. Compute the overtime pay and prepare summary of OT & payroll

summary 5. Submit to the finance division for audit6. Prepare Obligation Slip and routing slip for check preparation7. Prepare database report/payroll advice for LBP to be credited to the

ATM of employees

Work Flow

Accomplish the request for OT and

trip ticket

File for approval of the Chief AO

Submit to HR for processing

Compute and prepare summary

of OT & payroll summary

Submit to the finance division for

audit

Prepare Obligation Slip and routing slip

Prepare database report (payroll advice) for LBP

D. TRAINING

The NCCA recognizes its employees as its most valuable assets. As such, the NCCA provides its personnel with equitable opportunities for personal growth and development and shall equip them with capabilities that would enable them to contribute to the realization of the agency’s goals and objectives. The agency has established a personnel training and development program that applies to all employees regardless of status, rank and salary.

• In-House Training

The NCCA has a Training Officer which coordinates the training needs of the NCCA employees. A Training Needs Analysis (TNA) is conducted which becomes the basis of the training design/program for the employees. After


conceptualization of the training course needed, this is submitted to the Administrative Division Chief for proper endorsement to the Management Committee (MANCOM). The following is the In-House Training work flow:

1. The Training Officer shall identify training needs of the NCCA employees through conducting a Training Needs Assessment (TNA). It can be done in the following methodologies: observation, interview, document analysis, focus group or questionnaire/ survey.

2. The Training Officer shall design

a Training program consisting of appropriate training courses which are based on the identified training needs of the employees, section or division.

3. The Training Officer shall submit the designed Training program to Chief Administrative Officer for further evaluation. If approved, the Chief Administrative Officer shall properly endorse it to the Management Committee (MANCOM) for final review and approval. Otherwise, it shall be brought back to the Training Officer for revision.

4. The Management Committee (MANCOM) shall strictly assess the endorsed Training program. If approved then the Chief Administrative Office shall endorse it to the Training Officer for proper implementation.

Training Needs Assessment (TNA)

START

Training Program Design

Chief Administrative Officer

Management Committee (MANCOM)

Training Officer – “revisions”

Disapproved

Approved

Disapproved

Approved



5. The Training Officer shall then prepare the Annual Training plan, schedule, needed Training module/s and budget. If there is no competent trainer or speaker about a specific approved training course then the Training Officer shall look for an external trainer.

6. The Training Officer shall announce through memorandum each approved training course including the participants who will attend one (1) week before its execution.

7. The Training Officer shall conduct or administer the training course. If there is an external trainer, he or she shall assist the latter in the implementation of the whole training program.

8. After the conduct of the training, the Training Officer shall distribute the post training evaluation form to each participant to know the training effectiveness in terms of the learning (knowledge, skills and attitude) reaction, comment and suggestion about the training.

Preparation (Training Plan, Module etc.,)

Training Announcement

Conduct of the Training

Post Training Evaluation

END

Implementation


• Invitational Training/s

Various institutions or agencies both from public/government or private normally send Training invitations (or seminar, workshops, scholarship etc.,) to NCCA. If such is necessary, a Training Requisition form shall be completely accomplished with signature of the section and division heads of the requesting party. This must be submitted to Human Resource Management office/Training Development unit and will be carefully reviewed by the Personnel Development Committee (PDC) for recommending approval; and by the Executive Director for final approval.

1. The fully accomplished Training Requisition form shall be submitted to the Human Resource Management Section/Training and Development Unit for initial review. Attached on it are the complete requirements of the training, seminar or scholarship being applied.

2. The Human Resource Management section through the Training Officer shall then coordinate the training request to Chief Administrative Officer and Personnel Development Committee (PDC) Chairperson. If necessary, it shall ask the recommending approval of the Personnel Development Committee (PDC) in a meeting.

Training Requisition Form

START

Human Resource Management

Disapproved

Approved

Disapproved

Approved



3. The Executive Director shall hold the final approval of each training request. Approved or disapproved training request is endorsed back to the Personnel Development Committee (PDC), Chief Administrative Officer, Training Officer and down to the requesting party for implementation or non-implementation. If approved, the requester thru the aid of the Training Officer shall complete other requirements such as the filling up of training agreement if possible, allocation of budget and other related matters.

4. As part of the Training agreement, the Trainee shall submit a Post Training Evaluation report together with the outline of the echo-seminar which shall be conducted to the personnel concerned, to the Personnel Development Committee one (1) week after completion of the training.

Chief Admin. Officer/PDC Chairperson

Executive Director

Implementation

Post Training Evaluation

END

Disapproved

Approved

Disapproved

Approved


-Appendix 1-

INDIVIDUAL DEVELOPMENT PLANNING GUIDE

Introduction

NCCA must create a culture that encourages, supports, and invests in the short-term development of the employees. Employee’s professional development should be an ongoing process to ensure employees are staying current if not one step ahead-in their fields and mission-critical competencies. Planning for continuous development must be anchored to the NCCA’s mission, goals, objective, and needs, as well as be tied to the employee’s work and career goals.

This tool contains the following information and guidance:• Purpose and benefits of individual development planning;• Roles and responsibilities;• Individual profession development process,• Key elements of an individual professional development plan.

Purpose and Benefits of Individual professional Development Planning

Individual professional development planning helps identify the employee’s career development goals and the strategies for achieving them. Typically, the employee will complete and Individual Professional Development Plan on an annual basis. This plan is intended to:

• Encourage the employee to take ownership of his/her career development;

• Provide an administrative mechanism for identifying and tracking development needs and plans;

• Assist in planning for the agency’s training and development requirements.

Individual professional development planning benefits the organization by aligning employee training and development efforts with the mission, goals, and objectives of the agency. Supervisors develop a better understanding of their employees’ professional goals, strengths, and development needs- which can result in more realistic staff development planning. Employees take personal responsibility for their career development, acquiring or enhancing the skills they need to stay current in required skills.



Roles and Responsibilities

Supervisors and employees work together to complete the employee’s development plan, but employees are ultimately responsible for taking the initiative for their professional development.

Employees should:• Assess their level of competence vis-à-vis the competencies, skills, and

knowledge required in their jobs;• Identify their professional career goals and development needs and

various training and development opportunities that will help them achieve those goals and meet those needs;

• Periodically assess their progress toward reaching their goals.

Supervisor should:• Realistically assess employees’ strengths and development needs vis-

à-vis organizational requirements;• Provide regular (e.g. annual) opportunities to discuss and plan for

employees’ development;• Ensure the alignment of employees’ career goals and development

needs to work unit goals/objectives;• Help employees identify appropriate training and development

opportunities;• Evaluate outcomes of employees’ training and development efforts.

Individual Professional Development Planning Process

The individual development planning process requires communication and interaction between the supervisor and the employee. It involves five phases:

Pre-PlanningEmployee/

Supervisor MeetingPrepare IPDP Implement IPDP

Evaluate Outcomes


1. Pre-Planning- Supervisor and employee prepare independently for meeting;

2. Employee/Supervisor Meeting – Discuss employee strengths, areas for improvement, interest, goals, and organization requirements;

3. Prepare Individual Professional Development Plan – Employee, in consultation with supervisor, completes plan for individual development;

4. Implement Plan- Employee pursues training and development identified in plan.

5. Evaluate Outcomes- Supervisor/employee evaluate usefulness of training and development experiences.

Key Elements of an Individual Professional Development Plan

It is considered a good management practice, and many agencies have devel-oped their own IPDP planning process and forms. While there is no one “cor-rect” form for recording and employee’s professional development plan, and effective plan should include the following key elements:

• Employees profile- name , position title, office;• Career goals- short-term and long term goals linked to work unit/

section/division goals/objectives and employee’s development needs. • Strategies- approach or implementation methodology that will lead to

achieve the goal. • Training and development opportunities-specific formal classroom

training, workshops, rotation assignments, shadowing assignments, on-the –job training, self-study programs, professional conferences/seminars, etc. that employee will pursue with estimated and actual completion dates;

• Signatures- including supervisory and employee signatures and date.

PROGRAM FOR EXECUTIVES/MIDDLE MANAGEMENT

Middle Management Development Program – for Division Chiefs, supervisors and other officers of comparable rank. This type of training program aims to provide the participant with human, management and administrative skills through a series of planned human resource interventions.



Executive Development Program – for official or executives who belong to the third level in the career service. The program shall be composed of lectures, activities and experiences sharing and continuing education type intended to enhance the knowledge, administration/managerial skills of the participant .

Pre-Retirement Program – for would-be retirees. The program aims to familiarize the retirees with the government retirement plans and benefits as well as prepare and equip them with business opportunities or other productive option pursuits to keep them busy and fulfilled even after retirement.

DEVELOPMENT PROGRAMS (but not limited to the following)Policy studiesPublic Administration/Public ManagementCultural and Arts AdministrationManagement capabilities or competencyLeadership/Supervisory Skills TrainingOrganizational designingArtistic Trainings (Dance, theater, music, visual arts, literary, etc.)Career development

Qualifications:• Must be a permanent employee*• With at least “Very Satisfactory” performance rating for 2 recent

rating period• Performing supervisory function (SG 22 above)• With supervisory experience of at least one year (for local training;

five years for foreign training) (*contractual employee may be considered only if there is no permanent

employee to be sent to the training and/or if position held is a lone/key position that is relevant to the specialized training)


Criteria for Evaluating Trainee/Applicants• Must meet the basic qualifications of the training• Must have at least “Very Satisfactory “ rating for 2 consecutive rating

periods as supervisor/manager• Must have served/completed the service obligation if with previous

scholarship or training• Training must be directly relevant or needed in order to perform the

function in terms of skills development, capability or competence building.

Note: Priority may be given to those who have not yet undergone any train-ing whatsoever, provided the applicant meets the basic requirements for the training.

Obligations of the Trainee:

Signing of Service Obligation Contract/Return of ServiceWell written and/or documented Training ReportModule or materials given during the trainingEcho Seminar (as determined by the PDC)


Supply Management Section

SUPPLY MANAGEMENT SECTION M a n u a l o f O p e r a t I o n s

I. GOAL AND OBJECTIVE

The Supply Management Section, a section of the Administrative Division, is tasked to handle the procurement, safekeeping, releasing and inventory of the agency’s supplies, materials, equipment, including books and art pieces.

II. FUNCTION

• Prepares the Annual Procurement Program (APP) based on the consolidated List of Estimated Supplies & Materials (LESM) and List of Estimated Equipment (LEE) submitted by all divisions / sections

• Procurement of all supplies, materials, equipment based on the approved APP

• Stocks and releases withdrawn supplies, materials, equipment• Facilitates payment to suppliers for the delivered supplies, materials,

equipment• Maintains and updates the following records :

- RIS File- PR File- P.O. / J.O.- Stock Cards / Bin Cards- Equipment Ledger Cards / Property Cards- RSMI File- Property Acknowledgement Receipt (PAR) File

• Prepares the following reports:- Annual Procurement Program- Report of Supplies & Materials Issued- Report of Books and Other Publications Issued for

Complimentary, Sale and Consignment- Report on the Physical Count of Supplies & Materials- Report on the Physical Count of Equipment- Report on the Physical Count of Paintings- Report on the Physical Count of Books and other Publications

• Facilitates the repair of small equipment• Conducts Annual Inventory of Supplies, Materials, Equipment and

Paintings


III. STANDARD OPERATING PROCEDURES

A. Preparation of Annual Procurement Program (APP):

1. Receives the List of Estimated Supplies and Materials (LESM) and the List of Estimated Equipment (LEE) from all divisions / sections;

2. Evaluates the LESM & LEE, indicates the estimated cost of items listed and consolidates these into an Annual Procurement Program (APP);

3. The Clerk initials on the “prepared by” portion of the APP and the Administrative Officer / Supply Officer signs the “prepared by” portion;

4. Chief Administrative Officer signs the “Recommending Approval” portion of the APP;

5. Executive Director approves APP, keeps the original copy for file and provides copies to the following for reference and guidance:• All divisions• Budget Unit• Accounting Unit

FLOWCHART

Submission of LESM / LEE

EvaluatesConsolidates

LESM / LEE into APP

Administrative Officer signs the

“Prepared by” portion of the APP

Chief Admin. Officer signs the “recommending

approval” portion

Exec. Director approves the

APP

Provides copies to all divisions, Budget,

Accounting



B. Quarterly Procurement of Supplies & Materials:

1. Clerk post an advertisement using the Philippine Government Electronic Procurement System (PhilGEPS) based on the quarterly supply, materials and equipment requirements as indicated in the approved APP and awaits quotations from the Suppliers.

2. Upon receipt of at least three (3) quotations, clerk prepares Abstract of Canvass.

3. Clerk prepares Purchase Request (PR), Purchase Order (P.O.) or Job Order Contract (J.O.) and other related documents and assigns corresponding control numbers based on the last entry.

4. Submits to Chief Administrative Officer for approval.5. Submits to Budget Officer for “obligation” of payment.6. Accountant signs on the “Funds Availability” portion of the P.O. / J.O.7. Executive Director approves the P.O. / J.O. 8. Supplier acknowledges P.O. / J.O.9. Supply Unit keeps the P.O. / J.O. awaiting delivery of the supplies.

FLOWCHART

Posting of Ads in the PhilGEPS

Preparation of Abstract of

Canvass

Preparation of PR, P.O./ J.O. and other

related docs.

Chief AO approves and Budget Officer obligates payment

Accountant signs “funds availability” portion of PO/JO

Exec. Director approves PO/JO

Supplier acknowledges

PO/JO

Supply Unit keeps PO/JO awaiting

delivery of supplies


C. Delivery and Receipt of Supplies, Materials and Equipment:

1. Checks if quantity ordered (based on the PO/JO) is the same as the quantity received; checks details of P.O. /J.O.

2. Signs Delivery Receipt (D.R.) and Sales Invoice (S.I.) to acknowledge receipt of items delivered; keeps original copy of DR and SI.

3. Photocopy DR / SI and give copy to Accounting Unit. 4. Photocopy DR / SI, PO/JO and other related documents and give

copy to COA to notify deliveries of procured items.5. Keeps delivered items in a temporary storage.

FLOWCHART

Checking of items delivered based on

PO / JO

Delivery Receipt and Sales Invoice are

signed

Photocopy of DR/SI for Accounting Unit

Photocopy of documents for COA

information

Delivered items are kept in temporary

storage

D. Inspection and Acceptance of Supplies, Materials and Equipment:

1. Clerk prepares the Inspection and Acceptance Form and forwards it together with other documents to the available Inspection Committee Member.

2. Members of the Inspection Committee verifies quantity, quality and condition of the delivered items;

3. Notes findings in the inspection and signs the “Inspection” portion of the Inspection and Acceptance Form; for common supply stock, the Administrative Officer signs in the “Acceptance” portion of Inspection and Acceptance Form.

4. Delivered items are arranged in the stockroom where they are recorded in individual bin cards (except for supplies & materials which are charged to Project Fund and equipment which goes directly to the requesting party)

5. Recording in the Stock Cards / Bin Cards of delivered items.



FLOWCHART

Preparation of documents for Inspection

Committee

Inspection Committee inspects

items

Committee notes findings and signs in the “Inspection”

portion of IAF

Admin Officer signs in the “Acceptance”

portion of IAF

Inspected items go into the stockroom

Recording of delivered items in the stock cards / property cards

E. Preparation of Disbursement Voucher (DV) for payment of purchases:

1. Clerk prepares DV based on the information on the P.O. / J.O. / SI/DR and other related documents and attach routing slip.

2. Supply Assistant initials on “Certified” portion on box A of DV. 3. Chief Administrative Officer signs on the “Certified” portion on box

A of DV (except for payment for the purchases of supplies, materials and equipment which are charged to Project Fund, will be signed by Division Chief concerned)

4. Submits DV to the Accounting Section.

FLOWCHART

Types and prepares DV and routing slip

Supply Officer Assistant initials on the box A

Chief Administrative Officer signs on the box A

Submits DV to Accounting Section


F. Issuance of Supplies and Materials:

1. Point person or the requisitioner prepares RIS monthly or when the need arises.

2. Division Chief concerned signs on the “Requested by” portion of the RIS.

3. Supply Assistant determines availability of stock and updates Annual Procurement Program-Work Plan (APP-WP) to monitor the supply usage by division / section concerned and assigns RIS number.

4. Chief Administrative Officer approves RIS.5. Stockroom Keeper issues supplies & materials and records quantity

issued and balance in the bin card.6. Clerk delivers released S & M to the divisions / sections and

requisitioner signs on the “Received by” portion of the RIS to acknowledge receipt of S & M.

7. Photocopy RIS and give copy to point person / requisitioner. 8. Keeps original RIS for the preparation of Report of Supplies and

Materials Issued (RSMI) at the end of the month.

FLOWCHART

Requisitioner prepares RIS

Division Chief signs RIS

Update of APP-WP and designation of

RIS number

Chief AO approves RIS

Stockroom keeper issues S & M

Delivery of S & M issued to Divs. /

Sects.

Requisitioner acknowledges

receipt of S & M

Photocopy of RIS and give to requisitioner

Original RIS keep on file for preparation

of RSMI



G. Issuance of Equipment:

1. Supply Assistant prepares the Acknowledgment Receipt of Equipment (ARE)/Property Acknowledgment Receipt (P.A.R.) and property sticker.

2. Records equipment in the Property Card.3. Administrative Officer signs in the “Received from” portion of the

ARE/P.A.R.4. Delivers equipment to end-user or property custodian and signs in

the “Received by” portion of ARE/P.A.R. to acknowledge receipt of equipment.

5. Photocopy ARE/P.A.R. and give copy to end-user. 6. Original ARE/P.A.R. to be filed in employee’s file folder.

FLOWCHART

Preparation of ARE/P.A.R. & Property

Sticker

Recording in the Property Card

Admin Officer signs in the “Received from” portion of ARE/ P.A.R.

Delivery of equipment to end-user

End-user signs in the “Received by” portion

of ARE/P.A.R.

Photocopy of ARE/P.A.R. for end-user

Original RIS keep on file for preparation of RSMI

H. Preparation of Report of Supplies and Materials Issued:

1. Supply Assistant pulls out the original RIS from file and prepares a separate Report of Supplies and Materials Issued (RSMI) for F-101 & F-151.

2. Supply Assistant initials on the “Certified” portion of RSMI.3. Administrative Officer signs in the “Certified” portion of RSMI.4. Supply Unit reproduces RSMI.5. Submits original and duplicate copy to Accounting Unit.6. Supply Unit keeps triplicate copy for file.


FLOWCHART

Pulls out RIS from file

Prepares RSMI for F-�� & F-�0�

Supply Asst initials on the “Certified” portion of RSMI

Admin Officer signs in the “Certified” portion of RSMI

Submits original and duplicate copy to Accounting Unit

Supply Unit keeps triplicate copy

I. Physical Inventory of Property, Plant and Equipment:

1. Administrative Officer prepares the documents needed by the Inventory Committee (i.e. Previous Year Inventory Report, List of Newly Acquired Equipment, Acknowledgment Report of Equipment / Property Acknowledgment Receipt, Property Stickers).

2. Inventory Committee performs the Physical Count to be witnessed by a COA representative (informs the divisions / sections of the schedule of Inventory taking).

3. Administrative Officer prepares the Inventory Report of P.P.E.4. Supply Unit reproduces Inventory Report, keeps original copy for file

and provides copies for Accounting Section and COA for information.5. Administrative Officer prepares Inventory and Inspection Report of

Unserviceable Property (IIRUP) and Waste Material Report (WMR) of all the PPE for disposal and submits to the disposal committee.

6. Administrative Officer makes investigation of all missing properties and prepares formal report to be submitted to concerned officials.

FLOWCHART

Prepares documents for Inventory Committee

Execution of Physical Count of PPE

Administrative Officer prepares Inventory

Report

Photocopy for Accounting Unit and

COA

Administrative Officer prepares IIRUP / WMR of properties for disposal

Administrative Officer makes report on missing

properties



J. Issuance of Books and Other Publications for Complimentary and Consignment Copies:

1. Requesting party prepares RIS. 2. Supply Unit receives RIS completely signed on the “Requested by”

and “Approved by” portion of the RIS.3. Clerk records RIS in the logbook and assigns RIS #.4. Stockroom Keeper issues book and records quantity issued and

balance in the bin card.5. Requesting party signs on the “Received by” portion of the RIS to

acknowledge receipt of book.6. Photocopy RIS and give copy to requisitioner, which also serves as

gate pass.7. Supply Unit keeps original RIS for the preparation of Report of Books

Issued for Complimentary or Consignment.

FLOWCHART

Requisitioner prepares RIS

Clerk records receipt of RIS, duly signed and

assigns #

Requisitioer acknowledges receipt

of book

Stockroom keeper issues Book

Photocopy RIS and give to

requisitioner

Original RIS keep on file for preparation of

Report

K. Issuance of Books and Other Publications for Sale:

1. Requesting party goes to the cashier to pay for the requested book. 2. The Cashier prepares RIS and issues Official Receipt (O.R.) to the

requesting party.3. Supply Unit receives RIS and checks completeness of information of

requests in the RIS including the O.R. #.4. Clerk records RIS in the logbook and assigns RIS #.


5. Stockroom Keeper issues book and records quantity issued and balance in the bin card.

6. Requesting party signs on the “Received by” portion of the RIS to acknowledge receipt of book.

7. Supply Unit keeps original RIS for the preparation of Report of Books Issued for Sale.

FLOWCHART

Requisitioner pays to the cashier

Cashier prepares RIS & issues O.R.

Clerk records receipt of RIS, and assigns #

Stockroom keeper issues Book

Requisitioer acknowledges receipt of

book

Original RIS keep on file for preparation of Report

L. Preparation of Report of Books and other Publications Issued for Complimentary, Consignment and Sale:

1. Clerk pulls out the original RIS from file and prepares a Report of Books Issued for Complimentary, Consignment and Sale every month.

2. Clerk initials on the “Certified” portion of the Report.3. Administrative Officer / Supply Officer signs in the “Certified” portion

of the Report.4. Supply Unit reproduces the Report.5. Submits original and duplicate copy to Accounting Unit of GAA (F-101) and NEFCA (F-151).6. Supply Unit keeps triplicate copy for file.



FLOWCHART

Pulls out RIS from file Prepares Report of Book

Issuances

Clerk initials on the “Certified” portion of

Report

Admin. Officer signs in the “Certified” portion of

Report

Submits original and duplicate copy to

Accounting Unit of GAA (F-�0�) and NEFCA (F-��).

Supply Unit keeps triplicate copy

M. Procedures for Borrowing and Returning of Equipment:

A. Internal Use

1. Borrower inquires availability of equipment at least a day before the date when the equipment is needed.

2. Borrower accomplishes and signs the Equipment Borrower’s Form (EBF).

3. Division Chief or Section Head signs on the “Recommending Approval” portion of the EBF.

4. Administrative Officer signs on the “Approved for release” portion of the EBF.

5. Administrative Officer or Custodian released the equipment and signs in the “Equipment released by” portion of EBF.

6. Borrower returns the equipment immediately after its use and signs on the “Returned by” portion of EBF.

7. Borrower stays in the Supply Unit for a while during the inspection of the returned equipment for any possible damage or defect so that the Supply Section can take appropriate action.

8. Administrative Officer or Custodian accepts the returned borrowed equipment and signs in the “Received by” portion of the EBF.


FLOWCHART

Checks availability of equipment

Borrower accomplishes and signs EBF

Division Chief / Section Head signs on the “Recommending

Approval” portion of EBF

Administrative Officer / Custodian released & signs on the “Equipment released

by” portion of EBF

Administrative Officer signs on the “Approved for

release” portion of EBF

Borrower returns equipment & signs on the

“Returned by” portion of EBF

Administrative Officer / Custodian accepts and

signs on the “Received by” portion of EBF

B. External Use

1. Borrower inquires availability of equipment at least a day before the date when the equipment is needed.

2. Borrower accomplishes and signs the Equipment Borrower’s Form (EBF).

3. Division Chief or Section Head signs on the “Recommending Approval” portion of the EBF.

4. Executive Director signs on the “Approved for release” portion of the EBF.

5. Administrative Officer or Custodian released the equipment and signs in the “Equipment released by” portion of EBF.

6. Building Administrator (or Administrative Officer in his absence) signs on the “Approved by” in the Releasing Slip portion of EBF.

7. Borrower shows to the guard the equipment and gives a copy of the EBF, which also serves as the gate pass.

8. Borrower returns the equipment immediately after its use and signs on the “Returned by” portion of EBF.

9. Borrower stays in the Supply Unit for a while during the inspection of the returned equipment for any possible damage or defect so that the Supply Section can take appropriate action.

10. Administrative Officer or Custodian accepts the returned borrowed equipment and signs in the “Received by” portion of the EBF.



FLOWCHART

Checks availability of equipment

Borrower accomplishes and signs EBF

Division Chief / Section Head signs on the “Recommending

Approval” portion of EBF

Exec. Director signs on the “Approved for release”

portion of EBF

Admin. Officer / Custodian released & signs on the

“Equipment released by” portion of EBF

Building Administrator approves take out of equipment from the

building

Borrower gives copy of EBF to the guard on duty

Borrower returns equipment & signs on the

“Returned by” portion of EBF

Admin. Officer / Custodian accepts and signs on the “Received by” portion of

EBF


Central Records Section

CENTRAL RECORDS SECTION M a n u a l o f O p e r a t I o n s

The National Commission for Culture and the Arts (NCCA), through the Society of Filipino Archivists (SFA), Inc., conducted a survey to make an assessment of records management and archives administration in government and private agencies. The assessment made was contained in the Publication Series on Records Management and Archives Administration, Publication Series No. 3, NCCA, 1994. Based on the findings, it was recommended, among others, to:

“Establish sound records management system by formulating policy guidelines to include organizational structures, functions of the records unit, systems and procedures in the handling of incoming mails and correspondence, handling of signed outgoing communications, handling of directives and administrative issuances, written filing procedures, control mechanism in the release of information, and the proper handling, compilation and disposal of obsolete and valueless records.”

In addition, Rule 2.2 and 2.6 of Article III of the Rules and Regulations Governing the Coordination of Records Management and Archives Function issued by the Department of Education, Culture and Sports (DECS) under DECS Order No. 13-B dated February 3, 1988 “directs that each agency establish a Records Office and develop and maintain a Records Management Operations Manual”.

In view of the above-mentioned recommendation and DECS Order No. 13-B, the NCCA established a Records Section under the Administrative Division and drafted a MANUAL OF SYSTEMS AND PROCEDURES ON RECORDS MANAGEMENT.

This Manual contains the NCCA organizational chart and the functional chart of the NCCA Central Records Section. It also contains the policies and standard operating procedures on records management activities, which will serve as a guide for the whole NCCA secretariat with the end view of having an efficient Records Management System.


I. FUNCTIONS OF THE RECORDS SECTION

The Central Records Section is the principal venue of documenting adequately and properly the activities of the NCCA. As the repository of records, it should preserve much of the information needed to protect the legal and financial rights of the government. Economic and efficient management of every file station, large or small, is every agency’s responsibility.

Following are the specific functions of the Section: 1. Maintains and Operates the Central files for Current, Non-Current and

Permanent and/or Archival records;2. Ensures Fast Retrieval of Needed Records from the Central Files; 3. Undertakes Measures for the Preservation and Security of Records in

the Central Files;4. Maintains a Continuous Records Disposition Program for the Orderly

Transfer of Non-Current Records for Retirement or Disposal of Valueless Records.

II. RECORDS MANAGEMENT POLICY STATEMENTS

1. There shall be created a Central Records Section (CRS) under the Administrative and Finance Division, which shall be responsible for establishing sound records management in the entire organization of the NCCA.• records originate internally/externally from

- mail- telecommunication systems- word processing systems, etc.,, in any size, shape or form.

2. Receiving and releasing shall be done in one central station under the responsibility of the CRS. Current files may be decentralized in location in order to be most accessible to the users but centralized control shall be exercised by the same.• records are transmitted to functions, departments or sections for

action or information.



3. Permanent or archival records shall be kept, maintained, preserved and serviced at the file station for records appraised as such. The same is under the responsibility of the CRS.• records are filed in a system and equipment for quick access and

control.• records are reviewed, a retention schedule is needed to determine

the period specified records are to remain in active area, in inactive area or archival storage

4. There shall be a continuous Records Disposition Program for regular withdrawal of non-current records from the current files and the disposal of valueless records. • records are checked with appropriate executive decision for

destruction when no longer needed• records are destroyed with appropriate proof

III. The Central Records Section Policies

A. Uniformity of Format in Creating Directives/Issuances

There shall be a uniform format for directives issued by the Offices of the Chairman, Deputy Executive Director and the Executive Director such as circulars, memoranda and orders. There shall likewise be a uniform format for directives issued by the Divisions and other officers signed by the respective heads. The identification of the source of the administrative issuance/directive must follow the word MEMORANDUM with the assigned control number as will be shown in the illustration.

It shall also be noted the usage of TO and FOR in preparing an administrative issuance. The word TO is used when addressing a personnel of lower rank and the word FOR is used when addressing a personnel or officer with higher rank.


An illustration of a uniformed format for the issuance of an administrative issuance/directive is shown in the next page, for reference and should be followed:

(MEMORANDUM ADMF No. 0000 – 00 - 000)

(present year)-(present month)-(control # of memo issued)

ADMF stands for Administrative and Finance Division; # of memo issued must contain a 3-digit number and should always start with 0)

DATE: (the date should follow the format: (month-day-year)TO : (to the action unit/section/division or personnel concerned)FOR : (for an officer of the action section/division)SUBJECT: (particular/s of the issuance) NOTE: Please bear in mind to refrain from using subject: AS STATED – this is not a valid and accepted subject)

(NO LINE MUST APPEAR BETWEEN THE SUBJECT AND THE BODY TEXT)

BODY TEXT

NAME AND SIGNATURE OF THE ISSUING OFFICERPosition/Designation

The following should also be indicated after every issuance/directive prepared:

• indicate the initials of the (one/s) responsible in the preparation of the issuance

• state all attachments (if any)• indicate the unit/section/division/personnel to where copies were

furnished • all items should be in smaller font pitch



B. Records Maintenance and Control

• Mail Operations/Mail Management

Every Agency shall have a centralized receiving and releasing units of all communications for proper recording and routing procedures under the accountability of the Head of the Central Records Section or the Records Custodian. After records have been created in the form of letters, directives notices and the like, they have to be moved to the persons intended to read or use them. This is where mail management comes in…mail management aims to transmit records in a manner that is accurate, economical and fast. This involves dual operations – handling incoming and outgoing mails.

1. Handling Incoming Mail

As a general policy, all incoming official mails (any written, printed matter, or any material thing transmitted in connection with the transaction of public business), whether through messengerial or postal service shall be received and registered at the Receiving Unit of the Records Section.

1.1 Only the authorized NCCA Central Records Section personnel shall open sealed envelopes and parcels. A directive shall be issued by the Office of the Executive Director of such authority.

1.2 Before opening a sealed envelope, the receiving mail clerk shall determine if it is ‘official’ or ‘personal’. Official mail bears the logo of the agency, the position title of the addressee and postage stamp marked OB (Official Business).

1.3 The receiving clerk shall read the letter and inspect the completeness of enclosures, if stated. If no enclosures are found, he/she shall take note of it.

1.4 The mail clerk shall give priority to non-routine mails over routine mails, which are the ordinary ones. Non-routine mails are the important ones and need immediate and appropriate action. Personal mails and those addressed to the NCCA Chairman and NCCA Consultants will not be received in the Central Records Section, they shall, however be delivered by the roving guard on duty to the personnel concerned.

1.5 As part of the documentation, the mail pieces shall be stamped ‘RECEIVED’ on the lower right corner of the first page, with date,


time, control number and the initial of the receiving mail clerk indicated. Time shall be indicated only when time element is significant to a particular mail. (An electronic or an automatic number and date stamping device may be used).

1.6 To indicate control of all incoming mails, a Register or Record Book shall be used to record the control number (code number or reference number), date received, type of mail, sender, address, subject and action unit having jurisdiction over the matter treated therein. (Same information may be encoded)

1.7 E-mail s and fax mails shall be received and registered at the office units where the computer sets and fax machines are located, before routing to action units.

1.8 External written communication addressed to the Chairman, regardless of source, must be coursed through the Office of the Board Secreta0ry, who shall disseminate them to the concerned parties or action units.

2. Channeling of Administrative Issuances (Memoranda, Office Orders and Circulars)

As a general policy, all Internal Memoranda should follow the approved NCCA format for memorandum.

2.1 Only the Chairman can issue an administrative issuance/memorandum addressed to the Board of Commissioners, and in his/her absence, his/her designated authority. If there is a need to communicate anything to the Board, a memo should be addressed to the Chairman, who will in turn decide if the concern should be elevated to the Board level.

2.2 All communications addressed to the Chairman should be coursed through the Executive Director (ED), or in his/her absence, through the Deputy Executive Director (DED), even if the ED is presumably already aware of the concern.

2.3 Only the Chairman and the ED can address a general issuance/memorandum to all concerned staff. Anyone of lower rank should course said issuance / memorandum to the ED.

2.4 The ED should be provided a copy of all issuances/memoranda from one Division Chief to another, or from a Division Chief to his/her subordinates.

2.5 An issuance/memorandum may be addressed to the Management Committee (MANCOM) through the ED if a concern has to be settled en banc.

2.6 Letters prepared by the Secretariat to emanate from and for



signature of the Chairman, should first appear in draft form and submitted to the Division Chief or to the ED for review. The revised letter/final form will then be submitted by the ED to the Board Secretary.

2.7 All issuances/memoranda or letters addressed to any staff of a Division shall be coursed through the Division/Office Head.

2.8 The Board Secretary will then be the one responsible in disseminating copies of communication from the Chairman to the concerned parties or action units.

2.9 Likewise, it should be the responsibility of the Division Heads to forward relevant communication received, to their subordinates.

3. Handling Administrative Issuances/Memoranda

As a policy, the coding and numbering of all administrative issuances / memoranda shall be done in the originating unit. All entries must begin with the digits 001 at the start of a every calendar year

3.1 All issuances/memoranda including those of agency-wide in scope shall be forwarded to the Central Records Section for assigning of a control number before these are released to the different divisions or concerned personnel. A copy retained for the Records Central File shall be stamped “FILE” before filing.

3.2 All issuances/directives shall be marked “RECEIVED” indicating the date, control number and the initials of the authorized CRS receiving personnel. Documentation of issuances/directives starts by registration indicating the type, number, date of issue, title, subject matter and other relevant information.

3.3 The original copies of general issuances/memoranda issued are kept in the Central Records Section. However, individual office orders and memoranda with specific subject matter are delivered to the concerned personnel. The Records Officer or Records Clerk may reproduce as many copies as needed, for routing and copy of other concerned personnel.

3.4 The Central Records Section shall furnish the Personnel Unit of the Human Resource Management Section a copy/ies of the office order/memorandum for the 201 file of the personnel concerned.

To facilitate retrieval of all issued issuances/memoranda when needed, an index card (with size 3” x 5”) shall be provided for each issuance/directive, with information such as in the register or log book. The information may be encoded.


4. The Use of Logbook/Record Book

The use of the Logbook/Record Book is a must especially in the Central Receiving Unit to ensure that all incoming mails and other correspondences received are properly documented. In the process, a standard format in the use of the Logbook/Record Book must be adopted. It must contain the necessary data such as control number, sender’s name and address (origin), subject matter (particulars), action unit (its destination) and the signature of the personnel receiving. An added data, “remarks” maybe included in the last column of the page.

To illustrate, below is the standard format of a Logbook/Record Book to be adopted by all units/offices/divisions, for uniformity:

CONTROL NO. SENDER/ADDRESS

SUBJECT(PARTICULARS)

ACTION UNIT REMARKS RECEIVED BY:

00�IPAG

Marawi CityProject proposalfor Arts Month

PPFPDD� sets w/

LIB(Annex) —

Control Number - Indicator of the number of incoming mail, consisting of a three-digit number and should always start at 001. Numbering should be continuous until the end of a fiscal year. A new control starting from 001 will be assigned anew for the next calendar year. Sender’s Name/ Address - The complete name of the sender must be stated and its origin (address of sender) must be properly indicated in the Logbook/Record Book.

Subject - Brief/concise details of the mail or correspondence or what the document is all about.

Action Unit -The division/section or personnel concerned to where the mail or correspondence is intended to.

Remarks - May contain salient features or markings (this may be optional) necessary for identification of the mail or correspondence; attachments and enclosures to the document may also be stated here.

Received by - States the name and signature of the personnel receiving the mail or correspondence.



IV. The Central Records Section Systems and Procedures

A. FILE OPERATIONS

The safekeeping of records is important, but being able to find them promptly when needed is no less important. In filing, the emphasis is more on the finding rather than the storing, for the purposes of practicability and convenience. The filing system must be simple and direct and the day to day operations of the files must be given continuing attention and direction.

The objectives in the file operations basically are efficiency, and economy. Establishing and managing an effective filing system for the records that every agency must maintain and placing them at their proper locations will help promote operational efficiency. Finding records easily and promptly, reduces time spent in the process.

The above-mentioned objectives could be attained by the following systems and procedures, applicable to current, non-current and permanent or archival records.

1. Preparing the Materials to be Filed

The following procedures should be done before filing the documents/materials received in the Central Records Section, therefore the Records Officer/Clerk must:1.1 Inspect the materials or documents to determine whether they

are ready for filing or not. A special mark as release signal like “FILE”, plus the initial of the person who released is indicated in the document.

1.2 Check whether all the actions on the communications have been completed.

1.3 Examine the page sequence of the material including, if any, enclosures or attachments mentioned in the communications.

1.4 Analyze the file material to determine the most likely subject by which request it will be made. This will give the general or major subject category under which the file material will be filed. This indexing procedure may be extended to the secondary and still further to tertiary classification. (This is done if the type of filing is through subject).

1.5 Cross-reference may be used if it is difficult to know which of the two or more names is important. Cross-referencing is accomplished by filing the original under one and the cross-reference sheet under


one another. For cross-referencing, a plain sheet of paper may be used indicating under what subject category the record is filed; and

1.6 Write clearly and legibly the complete filing designation on a strip of paper and attach it on the upper right hand corner of the file material. This marking is the paper’s complete filing designation.

2. Filing Procedures

2.1 Different guide tabs shall be used to indicate the divisions, subdivisions and classifications;

2.2 Color codes on files as well as tab positions may be used to aid in filing and in locating materials;

2.3 File each document under the proper classification with the newest addition on top or in front of the contents in its respective folder;

2.4 File regularly everyday or on alternative days, not allowing materials to be filed, to pile up day to day;

2.5 Keep all materials together so that the history of the dealings of an agency or individual will be available in one place; and,

2.6 Bulky materials shall be filed separately in appropriate storage/lockers or suitable shelves. They should be clearly and systematically marked, kept clean and dusted.

B. SERVICING WITH FILES

• No one except the authorized personnel shall be permitted access to the files;

• Requisitions for materials on file shall be made in writing on forms provided for the purpose, the “File Requisition Slip”; (Appendix ___)

• All documents removed from the files shall be recorded to ensure its location and return. A charge-out system shall be established to determine where a record could be located after it has been taken out from the files. A substitution card or a “Charge-Out Card” (Appendix ___) contains such information as name of borrower, description of material and date borrowed. This card shall be filed in place of the borrowed material.

• A whole folder requested shall be charged-out to the borrower. If only one or a few pieces is requested, a photocopy shall be issued to the borrower.



1. Certifying Records

As a policy, only the authorized personnel of the Records Section and/or the Chief Administrative Officer shall certify requested records on file. A stamp bearing the name of the agency indicated by “CERTIFIED COPY” is marked on the last page of every document.

a) Every page of the document must be initialed on the lower right hand corner of the page.

b) A dry seal with the NCCA logo is imposed over the signature/s of the certifying authority/ies along with the other pages.

c) Only if it is to be used as a supporting evidence in an official transaction and not just for information shall it be certified by the authorized personnel.

2. RECORDS DISPOSITION PROGRAM

Records inevitably accumulate and become voluminous in any government agency. This accumulation of records poses problems to office space, equipment and personnel. To lessen or minimize the accumulation, a sound records disposition program, reference of which is the RDS, must be observed in NCCA. This program not only reduces the volume of records kept in the agency but also facilitates the easy location of newly created or frequently used records.

It is the responsibility of every agency which creates records to establish and maintain a records disposition program to keep its records moving out of costly office space and filing equipment either by transfer or destruction,

In order to derive maximum benefits from the NCCA Records Disposition Schedule (RDS), it should be fully and systematically applied as follows:2.1 Retention - Retain those records that are absolutely needed in the

day-to-day operations of the agency. Such records include those that deal with completed business but are to be used as reference in continuing agency transactions.

2.2 Preservation - The preservation of records of permanent value shall be given special treatment and care to prevent their loss, destruction, mutilation and the like.


2.3 Transfer - All records that have not passed their retention periods but no longer needed in the day-to-day operations shall be transferred to the storage area, the central file station for non-current records of the Records Section.a) Only records listed in the approved Inventory and Appraisal of

Records could be transferred to the Central File Station for non-current, permanent or archival records;

b) A transmittal form (NCCA RM Form No. 1, Appendix 4) shall be used for the transfer;

c) Records to be transferred shall be properly bundled or wrapped and marked with information such as record series, period covered and originating division. The use of storage and archival boxes are preferable.

2.4 Disposal - All valueless files or records that have reached their retention periods shall be disposed of in the following manner:a) A request for authority to dispose records shall be accomplished

in a form prescribed by the Records Management and Archives Office (RMAO) for approval by its Director;

b) All records pertaining to claims and demands by the government of the Philippines either as debtor or creditor and are required to be credited by the Commission on Audit (COA) shall not be destroyed or disposed of without the necessary clearance from COA;

c) The NCCA shall conduct a public bidding for the sale of valueless records and shall furnish RMAO a copy of the contract;

d) If the NCCA could not conduct a public bidding for reasons of economy and expediency, it may avail of the services of the Official Buyer of RMAO with the concurrence of the NCCA Resident Auditor who shall be informed of the disposal;

e) The actual disposal shall be witnessed by a representative each from RMAO and NCCA and the Resident Auditor who may or may not act as witness; and,

f) A Certificate of Disposal shall be prepared in triplicate after the delivery of the valueless records to the papermill or warehouse of the winning bidder.



C. RECORDS DISPOSITION PROGRAM

D. THE RECORDS DISPOSITION SCHEDULE

The Records Disposition Schedule (RDS) is a systematic listing of records created by an organization or agency which plans the life of these records from the time of their creation to their disposal. It is a continuing authority for implementing decisions on the value of records specified in the schedule. A disposal schedule list consists of the following:

• records created by the agency;• the retention period for each series or class of records;• the disposal sentence for each series or class of records specifying

whether the records are to be retained as archives or destroyed;• the custody arrangements for each series or class of records, specifying

when the records are to be transferred to intermediate storage and/or to archives.

Transfer of Inactive Records from Originating Units to the on-Current/Permanent File Station

All records that have or have not passed their retention periods but are no longer needed in the day to day operations of an agency, shall be transferred from the originating units to the storage area, I e., the Non-Current/Permanent Records Unit of the Central Records Section.

1. Only records listed in the approved Inventory and Appraisal of Records could be transferred to the Central File Station for Non-Current/Permanent Records;

2. The Records Disposition Schedule (RDS) which contain the official record/holdings stating the approved retention and disposal dates of each record would be the basis of the transfer and disposal of such valueless records.

3. A Transmittal and Receipt of Non-Current Records from Different Office Units form (NCCA RM Form # ___ , Appendix ___) shall be used for the transfer of said records. It should be properly accomplished by the requesting personnel of its originating unit, inspected by the Records Management and Improvement Committee (RMIC) member and duly signed by the Division Chief or his/her representative;

4. All records for transfer must be properly bundled or wrapped in a kraft


paper (a specific wrapping kraft paper may be requested from the non-current file station) and marked with information such as what type of record, the period covered and its originating unit

5. Bundles must be properly numbered based on the Transfer of Records Form, for proper reconciliation and location.

6. Records wrapped and placed in boxes must be properly listed and identified in the transfer form, for security reasons. Boxes must also be properly labeled and numbered.

V. THE RECORDS MANAGEMENT IMPROVEMENT COMMITTEE (RMIC)

Every agency with its own Central Records Section must assist the Administrative Division in the organization of a Records Management Improvement Committee (RMIC). Its general function is to participate in the improvement of delivery of services by recommending measures to improve records management systems and procedures.

The Committee which shall be chaired by the Chief Administrative Officer V shall be composed of representatives designated by the Chiefs/immediate superiors from the different divisions and sections. These members will serve as the focal point persons in carrying-out its functions in terms of records creation, files maintenance and records disposition in their respective divisions.

Further, as focal point persons, they are provided with a copy of the Records Disposition Schedule (RDS). It is therefore their responsibility to monitor and assist their respective divisions in sorting and identifying records for transfer to the storage area.


Library and Resource Center

I. HISTORICAL BACKGROUND

Since its inception, the National Commission for Culture and the Arts (NCCA) has collected various publications and related library materials on culture and the arts. Local and foreign cultural agencies, foundations, and institutions as well as writers and cultural workers donated most of these materials. Also included in this collection are project outputs required to be submitted by NCCA proponents that were given financial support in the implementation of their culture and arts projects under its grants program.

To ensure the wide and effective dissemination of information and to increase public awareness on culture and the arts as mandated by law R.A. ��, this collection was made available to the public in �� through the organization of the NCCA Library and Resource Center.

II. OBJECTIVES The setting up of the Library and Resource Center was based on NCCA’ s objective to promote Philippine culture and arts, among others, by providing the public and the cultural workers, including its officer and employees, with timely, and relevant and information and data in an organized and systematic manner.

III. FUNCTIONS

The NCCA Library and Resource Center is tasked to:

• Acquire and preserve library materials; • Provide information resources and reference services; • Ensure effectiveness and efficiency in the delivery of information/ resources

thru computerized tools for information retrieval, proper organization and maintenance of collections;

• Disseminate current information; and • Maintain basic art and culture reference sources

LIBRARY AND RESOURCE CENTER M a n u a l o f O p e r a t I o n s


IV. STAFFING

The NCCA Library and Resource Center is a unit under the Administrative Division and is headed by a Librarian. Presented below are the functional description and qualification standard of the staff in an ideal library management set up:

One (1) Chief Librarian (Librarian III)

A. Qualification

Education: Bachelor’s Degree in Information Science or Bachelor of Science In Education/Arts Major in Library Science

Experience: � years of relevant experience Training: � hours of relevant training Eligibility: RA �0�0

B. Functional Description

Reports directly to the Head of the Administrative Division, �. Supervises the over-all functions of the library �. Assists NCCA employees, students and other library users in their research and

information needs �. Formulate, revise, modify policies and procedures related to the library �. Undertakes the technical services of print and non-print materials such as

cataloguing, classifying and indexing of library materials �. Takes charge of the accessioning of library materials received using a database

program (MS ACCESS) �. Takes charge of the preservation and conservation of the collection �. Conducts annual inventory of library materials

One (1) Assistant Librarian (Librarian II)

A. Qualification

Education: Bachelor’s degree in Library Science Experience: � year relevant experience Training: � hours of relevant training Eligibility: RA �0�0




Reports directly to the Chief Librarian,

�. Assists in the technical services of non-print materials �. Assists in the formulation of policies and procedures of the Library�. In charge of the reference and circulation services of the library �. Assists in conducting annual inventory of the library �. Prepares periodic report/listings of print and non-print materials of the

Library�. Handles the AV collection services of the library

One (1) Library Assistant

A. Qualification


Reports directly to the Chief Librarian,

�. Undertakes the monitoring, clipping, sorting, and filing of arts and culture news articles

�. Undertakes the mechanical processing of library materials (labeling, jacketing, and shelving)

�. Undertakes the photocopying services of the library �. In-charge of routing of newsclippings and other communication matters�. Conducts shelving and shelf-reading

The proposed organization structure of the Library and Information Service is as follows:

CHIEF LIBRARIAN

LIBRARYASSISTANTLIBRARIAN II


V. COLLECTION PROCESS

A. Selection of Library Materials

Selection of library materials is a process of evaluating and choosing materials to add to library the stocks that will serve best the Commission’s vision, mission and objectives.

• The NCCA Library and Resource Center shall focus its selection primarily on Filipiniana materials on culture and arts which should be responsive and supportive to the Commission’s mandate.

• Recommendations from the research staff and project managers on the books and reference materials to be purchased are to be given priority inasmuch as they are the ones that need the materials for the Commission’s programs and research projects and in anticipation of the need to enrich the existing collection of books and reference materials. Such recommendations shall be submitted to the Executive Director for approval.

• Foreign publications shall only be considered for purchase only when the need is urgent/ necessary and if these materials are not available through inter-library loan.

The best way to select library materials is to have them on hand to enable one to see for himself the physical format and features of the material. But as this is not always possible, the next best way to select would be to use the standard selection tools such as the Philippine National Bibliography (PNB), booklists, book reviews, publishers’ catalogs, etc.

B. Acquisition Of Library Materials

The acquisition of library materials intended to enrich its collection is done either through purchases, gifts/donations and exchange. The term library materials includes books, periodicals, newspapers, pamphlets, brochures, souvenir programs, and non- print materials such as maps, globes, slides, records, CD-ROMs, video and audio tapes. 1. Purchase

Below is the list of library materials prioritized to be purchased:

• Filipiniana books, proceedings written by Filipinos, those published in the Philippines by local and foreign authors;



• Audio-visual materials consisting of videocassettes, audio-cassettes , compact discs, DVD’s, slides and other audio-visual materials in line with culture and arts in the Philippines and its neighboring countries;

• Foreign publications may be purchased on a case to case basis; and subject to the approval of the Head of the Agency;

• The cost of the material to be purchased should be considered in relation to its contribution to the overall development and enhancement of the collection.

2 Gifts and Donation Gifts and donations are also means of building up and enriching the NCCA Library materials collection. To augment the existing collection, library materials in whatever format, art objects, equipment and other items given by the attached agencies and other institutions, organizations and individuals are always welcome.

• Gifts or donations without any conditions attached may be received by any NCCA officer or employee and turned over to the Library immediately upon receipt for proper recording.

• Gifts with onerous conditions attached shall be accepted only upon the approval of the Executive Director.

• Each donation shall be acknowledged by an acceptance of donation from the Executive Director or authorized representative immediately after the donation has been received by the NCCA.

• The NCCA Library and Resource Center may place a distinguishing mark on the donated material to identify the name of the donor upon his request.

• The Library must provide the accounting and supplies management sections copies of the donation documents for recording purposes.

3. Exchange of Library / Information Materials

The NCCA, in the spirit of reciprocity, shall exchange materials with other Institutions.

• The NCCA may enter into exchange agreement with other institutions whenever such exchange publications and other materials would benefit the NCCA and the general sector as determined by the Management Committee, and subject to the availability of materials.


• The items to be received by the NCCA should conform with the acquisition criteria earlier set forth, i.e., said materials should be responsive and supportive to the NCCA’s mandate; necessary to enrich the existing collection; suitable and durable for the demands of the library.

• All exchanges should be of equal or similar cultural or economic value;

• The NCCA is free to donate duplicate copies of unneeded library materials that can be used in exchange for needed materials from other libraries.

VI. ORGANIZATION OF LIBRARY MATERIALS

After the evaluation, selection and acquisition process of library materials for the NCCA Library and Resource Center, the next important step is organizing the collection wherein each item can be found with a minimum effort and time. The following tasks are done in the process.

• Checking the books with the bill. The librarian in charge should check the books carefully with the invoice, taking note especially of the edition and date. If all the books in the invoice are accounted for, the invoice is submitted to the Supplies and Management Section for the processing of payment and recording of asset.

• Collating the Books. The book is inspected page by page to see if there are missing pages. A defective book should be returned to the dealer with request that it can be changed with a good copy.

• Marking with ownership. This step involves the stamping of books with marks of ownership. The mark of ownership are usually placed on the following:

Inside front and back cover Title page Side of the book Secret pages

• Accessioning of books. A book that is accessioned is given a number or an ID number. This is done in the accession registry of books found in the MICROSOFT ACCESS program. Once the book is registered, the number assigned to the book is written in several places of the book to ensure the identification in case a number is erased. The accession number is written on a place where it will be easy to check when the book is loaned or returned. Library Accession Record gives the essential facts about the acquisition of each book in the library. It is chronologically arranged and numerically recorded, being listed and given their respective numbers as they arrive in the Library.



• Labeling of the book with Call Number. This involves painting or printing on stick-on labels the call number of the book on the spine and for thin books, the labels are placed on the lower left hand corner of the front cover.

• Inserting of book card and book pocket. This book card shows the main description of the book, the title, author, accession number and the call number. Whenever the user wants to borrow a book, his name is reflected in this card. Also, it indicates the usage of the library materials.

• Shelving of Books. After the books are processed, they are ready for shelving. They are grouped according to their location mark and shelved according to their class number from 000-��.

• Cataloguing. This is a technical process by which bibliographic description/ information of a library material is transferred into a catalog card (�x� cm) according to standard cataloguing rules. The following are the works involved in cataloguing:

º Books, pamphlets and special materials are classified ad catalogued using the Dewey Decimal Classification System.

º Standard tools in cataloguing such as the DDC Classification schedules, LCSH, and the subject authority file is used.

º The main card and the shelf list card complete with tracing are typed.

º Subject card and added entries up to the collation only are typed.

º Philippine government publications are entered directly under the issuing agency of the Philippines (e.g. Philippines. Department of Tourism)

º The letters ‘Fil” are typed on top of the call number to indicate Filipiniana material; ‘Ref” to indicate Reference material and ‘F’ and ASEAN are typed to indicate Foreign materials.

• Classification. It is the process by which materials on a specific subject are brought together in one place so that these may be accessed easily. In the organization of the collection, the NCCA Library and Resource Center uses the Anglo-American Cataloguing Rules for bibliographic standard and follows the Dewey Decimal Classification System as its classification scheme. On the assigning of subject, the library uses the Library of Congress Subject Headings (LCSH) and the Sears’ List of Subject Heading by Mooney.


The following are the steps in the classification and cataloguing of books:

º Read the book technically. To read the book technically is to examined its various parts, format and special features.

º Prepare the process slip (P-slip). P-slip is a � x � cm ordinary bond paper, the same size and shape as a regular catalog card.

º Enter the bibliographic information of the books which includes the title of book, author, edition note, imprint (place of publication, publisher and date of publication), collation, series and notes. International Standard for Bibliographic Description format is being used. First level of description is being followed.

º The union catalog is checked for possible duplicates and for standard entries.

º The call number and subject of the book are assigned. Call number is a combination of letter and figures which identifies the book and indicates its relative position on the shelf. It is composed of the class number and the author number.

º The assignment of class number involves classification by subject using the standard tools such as the DDC Classification schedules and LCSH. With this process we put books of the same subject together and books on related subjects near one another. The assigned subject of the book is indicated in the tracing. The author number represents the code to a particular author. The standard tool used is the Cutter’s table

º The assigned call number is checked against the shelf list card to avoid duplication of call number

º The duplicate is filed in the shelf list to serve as a dummy record (see attached P-slip sample)

• Indexing. Indexing is one of the most important technical processes that NCCA Library and Resource Center has to undertake This is a basic procedure that involves the preparation of lists of topics, names or titles particularly in periodicals like newspapers, journals, magazines and other documents of the Commission such as the Committee minutes, annual report or other confidential Commission data. Whatever indexing system the library and Information Center has to adapt, this technical process implies greater specificity of the subject. However, the librarian in charge may prepare a specialized index, which will allow her to use terminology geared to the needs of the Commission.



VI. CONSERVATION SERVICES

A. Preservation

In preserving the NCCA Library collection, the NCCA provides proper ventilation with fully air-conditioned room and safe shelves for books and other library materials. Other measures include the following:

• Materials that need to be repaired are pulled out of the shelf and are given priority for immediate repair.

• Limiting the number of pages to be photocopied.

• Books with soft binding are recommended to be hardbounded.

• The vault that contains special collections such as original copy Cuerpo de Vigilancia documents is opened once a month for air to circulate. Also, these are not allowed to be reproduced as the papers need to be handled utmost care because of its age.

B. Retention of Library Materials

All acquired library materials are agency assets and fixtures. Their life cycle involves receipt, processing, storage, protection, use, transfer and disposal. Keeping unnecessary printed materials in the library waste space(s), therefore their disposal and transfer is a must. Disposition of obsolete and valueless materials enables the staff to improve the retrieval system, increase their document delivery capability and generate more spaces for new materials.

The following are the questions to be considered in deciding the retention period of library materials:

• How do the actual and potential benefits of the materials compare with the cost of keeping them?

• How often are they used and referred to?• Can they be disposed of without impairing the effectiveness of the library’s

services?• Has the library acquired more up-to-date and authentic information materials

on the same or similar subjects?


C. Disposal of library materials

In transferring and disposing library materials, every item should be accounted for as regards its new location or status. The following are the things to be taken into account when considering disposal of library materials:

• Materials not borrowed within the last five (�) years• Third, fourth, fifth copies of materials not frequently used• Materials of temporary value or those that have outlived their usefulness• Materials on technology which are already obsolete• Donated materials with no reference value• Old newspaper, periodicals, pamphlets, price lists, annual reports and

indexes• Superseded materials• Damaged materials that are already unserviceable

Materials are disposed either through the following:

• Selling them as scrap• Donating them to other libraries

As a general rule, the following materials should be retained permanently:

• NCCA-initiated project materials e.g. brochures, flyers, posters, newsletters, magazines, etc.

• Project output • NCCA Annual Reports

VII. CIRCULATION AND DISSEMINATION A. Access System

The Library adopts the open shelf system. However, the librarian is available to assist in using the collection, and answering queries on specific information made personally or through telephone. This assistance is supported by the ff:

• Access to specific information is through the Microsoft Access Database• Book Catalog• VHS Catalog/CD Catalog• Vertical File Listing



The NCCA book collection uses the Dewey Decimal Classification (DDC) scheme. They are arranged on the shelves, left to right, from top to bottom, based on the given class number from 000-��.

Books in the shelves are grouped accordingly. The first group includes the Filipiniana collection and the second group is Foreign/Asean collections. General Reference books are also shelved in a separate location.

Project Output/Terminal Report are grouped according to the � Sub-commissions then subdivided according to their respective committees. An assigned color coded sticker indicating the committee concerned is placed at the upper spine of the Terminal Reports and labeled using the corresponding NCCA Board Resolution Number.

The color assignment per Sub-commission are as follows:

SCA – red orange SCCTA – neon green SCD - orange SCH – pink SPECIAL PROJECTS – white OTHERS – green

B. Access Policies

• To the best of its abilities, the NCCA Library will make its collections accessible both within and beyond its premises.

• Access to the collections whether as information or cultural materials is considered public right as well as need. Consistent with this principle, the library will provide access to all who seek it as freely and equally as possible.

• The Library will actively inform the Commission of the nature, contents, and variety of its collection and the manner in which those collections might be accessed.

• In providing access services, the Library will under no circumstances contravene the legal or contractual rights of copyright holders, donors, depositors or cooperating institutions. When appropriate, clients must negotiate with such parties to obtain clearances for desired materials to be made available.

• Access will not be provided where this would compromise preservation requirements. The long term survival of the collection will not be put at risk to meet short term needs.


• Many access transactions constitute a contract between the NCCA Library and a client. To protect rights of both parties, the contract must be documented. Normally, this will be done by the use of prescribed forms that will be made freely available.

• The Library may require fees for services beyond the principle of free access to the collections. Finance Division shall determine the fees in accordance with the ruling market conditions.

• The Library’s schedule of fees will be published, freely available and be periodically reviewed by Finance Division.

• A condition of access is that due acknowledgment be given to the NCCA for material and services supplied. The NCCA Library may prescribe the form and prominence of such credit, which will depend on the nature project concerned and the relative importance of the NCCA’s contributions to it.

C. Collection Available for Access

The following NCCA collections are available for access:

• Books - Filipiniana and Foreign Books/General Reference Materials

• Audio-Visual Materials – Video tapes, Audio-tapes, CD-ROM (VHS, DVD/VCD/CD-ROM)

• Terminal Reports funded and sponsored by NCCA

• Vertical File Collections- newsclippings, brochures, periodicals, pamphlets, journals, souvenir program and annual reports.

• Special Collections - photocopy of Cuerpo de Vigilancia Documents – collection of Katipunan and other ��th century archival documents; Donald Leslie Johnson Collection ( collection of photocopied materials, brochures and photographs on Philippine Churches and its preservation and conservation) and Academic, Corporate and Cultural Agencies Profile



VIII. PROCEDURES AND GUIDELINES

A. BORROWING GUIDELINES

FOR INTERNAL USERS(e.g. NCCA employees, officers, Commissioners, Committee heads, and personnel from the attached cultural agencies)

Employees

• All NCCA employees regardless of employment status are entitled to borrow library materials.

• Gate pass will be issued for every library materials to be used at home.

• A maximum of � titles of Library materials (books, TR, AV collection) may be borrowed at a time.

• Individual arrangements regarding loans between borrower and another person are strictly prohibited

• Materials returned after due date will be subject to overdue fine of P�.00/day. Request for extension is allowed in cases when there is no other employee borrowing for the same material, and the borrower must advise the Library staff before the due date.

• Borrowers with overdue books or with outstanding obligations to the library will not be allowed to borrow unless all library accounts and obligations are settled.

• Lost or damaged library materials must be reported immediately to the librarian. Materials lost or damaged beyond normal usage must be paid or replaced with the same title or its equivalent value.

• Employees who are resigning should clear his/her obligation/s before the Librarian signs for his/her clearance.

• Book notices will be issued every end of the month for those with outstanding obligations and will be penalized for their unreturned books.

• Non-compliance with the borrowing conditions can entail exclusion from lending services of the Library.


• Only the following materials are for internal borrowing (to be used within the NCCA premises): (� titles of any materials in various format)

a. Any reference books except for Encyclopedias which is to be used inside the Library premises

b. Terminal reportsc. AV collection (VHS, CD’s and Audio tapes)d. Serials (newspapers, magazines, journals, pamphlet files, newsclippings)e. Annual Reports

For home reading use, the following may be borrowed: (� titles of any materials on various format

a. Any reference books (softbound only) except for General reference v books such as encyclopedia, dictionary, atlas and those that are of hardbound cover.

b. AV collection (VHS, CD’s, and Audio cassette tapes)c. Request Slip for Books/Reference Materials to be Borrowed which entitles an

individual (e.g. Committee member, proponent and attached agency officer, etc.) to borrow materials from the Library at a certain of time.

• Loanable period would be maximum of five (�) working days for inside use and three (�) working days for home reading use.

• For AV materials e.g. VHS, CDs, and audio cassette tapes, a minimum of three

(�) titles can be borrowed at a time. Previewing of the requested material is allowed provided this is done in advance.

• For project output or terminal reports, a maximum of two (�) titles at a time will be allowed for internal use while for research purposes, a maximum of �0 pages are allowed to be reproduced.

For Committee members and other attached agency employees

• Committee members are given a free photocopying services (�0 pages). In excess, a minimal fee of P�.00 shall be charged.

• Only materials with duplicate copies are allowed to be loaned out of the NCCA premises using a borrower form duly approved by the Chief Administrative Officer or his/her authorized signatory

• A maximum of � working days shall be given for every library material to be loaned out/used outside the NCCA premises. In case of delay in return, the borrower will be subject to a fine of P �0.00 per day of delay.



FOR EXTERNAL USERS(e.g. proponents, students/researchers, professionals, artists, personnel from universities and other govt. officers)

• Interested individuals must present a formal letter of request signed/noted by their immediate head or professor.

• Only materials with duplicate copies are allowed to be loaned out of the NCCA premises using a borrower form duly approved by the Chief Administrative Officer or his authorized signatory.

• A maximum of � titles of any type of materials are allowed to be borrowed

• For every library material to be loaned/used outside the NCCA premises, a maximum of � working days shall be given. In case of delay in return, the borrower will be subject to a fine of P�0.00 per day.

• Lost or damaged library materials must be reported immediately to the Librarian. Materials lost or damaged beyond normal usage must be paid or replaced with the same title or its equivalent value if the same title is no longer available in the bookstores.

BORROWING PROCEDURES

A. Books and other Reference Materials

• Accomplish the book card by providing the necessary information• Submit this to the librarian in-charge for verification and approval by the

authorized signatory• Get your gate pass to note your due date and present it at the lobby guard for

inspection• Present this pass when returning the materials

B. Audio Visual Collections

• Accomplish the AV card by providing the necessary information and a Request for AV Materials to be Borrowed (for external users)

• Submit this form to the librarian in charge for verification and approval of the authorized signatory

• Get your gate pass to note your due date and present it at the lobby guard for inspection

• Present this pass when returning the materials


C. Project Output - not to be used for outside use

FLOWCHART IN BORROWING LIBRARY MATERIALS

GUIDELINES FOR THE REPROGRAPHIC SERVICES (External Users)

Subject to the provision of the Intellectual Property Code of the Phil. (R.A. �� Chapter VIII Sec. ��.� ) the private reproduction of published work in a single copy, where the reproduction is made by a natural person exclusively for research and private study shall be permitted, without the authorization of owner of copyright in the work.

A. Books and other Reference Materials

• Only reference books, journals, newsclippings and periodicals are allowed library materials to be photocopied. General reference books such as Encyclopedias and Terminal Reports are only allowed for a maximum of �0 pages per volume.

• Duplication of the entire book/publication is strictly prohibited, a maximum of �0% of the total number of pages are allowed to be photocopied.

• A request form (sample form attached) must be filled out with the materials to be photocopied.

• A fee of P�.�0 per page shall be charged (short/long)

• A photocopying schedule of library materials must be followed by the requesting party. From Monday-Thursday, �0:00-��:00 am and �:00-�:00 pm only. Unclaimed photocopied materials can be claimed on the next day.

START

selection of requested library materials (print & video

accomplished the required library forms for each materials

submit them to the library assistant for verification & recording

END

present this gate pass when returning the material/s

present this at the lobby guard for inspection

secure a copy of the gate pass to the Librarian



FLOWCHART PROCEDURE IN THE PHOTOCOPYING OF LIBRARY MATERIALS

B. Special Collection (Cuerpo de Vigilancia Documents)

• Interested researchers should write a formal letter of request addressed to the Executive Director requesting access to the Cuerpo de Vigilancia documents.

• For purposes of preservation, only photocopies of the Cuerpo de Vigilancia documents are allowed to be used for research purposes and reproduction.

• These documents follow the closed shelf system. Access can only be coursed through the Librarian who is responsible for retrieving them from the holding area

• Researchers are requested to present an Identification card (ID) and fill up an academic Researcher’s Information Sheet (sample copy of the form attached).

• The NCCA reserves the right to allow only registered and qualified users (e.g. historians, researchers and members of the academe and students who are taking up Masteral and Doctoral studies in history and related fields).

• Materials are strictly for room use only and must be properly returned to the NCCA Librarian after use.

• The librarian will only allow the borrower only one folder at a time. Each folder contains a specific subject.

• When excerpts from the documents are to be used in articles, write-ups, and publication in any form, the user will be required to have the NCCA be acknowledged.

START

selection of the needed materials to be photocopied

accomplish the photocopying form

submit this to the library staff

get your photocopied materials and pay your bill

END


GUIDELINES ON THE REPRODUCTION OF VIDEO MATERIALS (Internal & External Users)

A. For Complimentary

• Requests copies of copyrighted videos should be supported by a letter of request addressed to the Executive Director and upon recommendation of PAIO.

• For any private institution, individuals and/or organization who wished to avail complimentary copies, a maximum of two (�) titles can be accommodated at a time (within � months).

• For any public institution, individuals and/or organization who wished to avail complimentary copies, a maximum of five (�) titles can be accommodated at a time (within � months).

• Upon approval, the requester must provide a blank tape and accomplish a REQUEST SLIP (sample form attached as lib form No. �) available at the Library.

• For requests made by the NCCA personnel intended for official use, a Request Slip (lib form No. �) has to be filled up and noted by Division/section head

• Proponents, featured artists/cultural workers can avail of one (�) complimentary copy of their documented project/s through the Division concerned provided the tape are supplied by the requesting party.

B. For Sale

• All video materials that are produced/copyright, funded by NCCA are allowed to be dubbed (e.g. Tipong Pinoy , Travel Time, Sariling Lupa etc.) provided the request is made in writing and a Request Slip is accomplished.

• When materials are not the sole copyright of NCCA, a clearance from the producer, co-producer or proponent shall be submitted by the requesting party.

• Short and featured films funded by NCCA are not allowed to be reproduced in whole or in part unless approved by the NCCA or the copyright owner.

• All requests regardless of quantity shall be covered by a letter request signed by key officials (for schools), and the heads of institutions/organizations.



• Requests shall be done on a first-come-first served basis and shall be subject to approval and availability of materials.

• Release of dubbed copies shall be based on the following schedules:

� – � titles after three (�) working days � titles after seven (�) working days

• A maximum of � titles per requesting party are allowed to processed within � months

• Payment for dubbing of video materials must be done before processing the request using the following fee schedule:

Php �00.00 – for every title requested by business, foundations, agencies, organization, individuals for non-commercial purposes.

Php �00.00 – for every title requested by public & institution, school,

universities for education purposes.

b.1 For Non-Profit or Education Purposes

• For reproduction of NCCA audio/video recordings, a Request form must be accomplished subject to the approval of the Administrative Officer.

• For requests of more than one (�) copy a letter request shall be required addressed to the NCCA Executive Director. A maximum of � titles may be accommodated at a time.

• Only audio/video tapes with NCCA copyrights maybe reproduced at a minimal fee. However, no film/video/audio either whole or in part maybe used as background for other TV programs or telecast unless a written consent is granted by the owners of these copyrighted materials.

• Short and feature films funded and sponsored by the NCCA are not allowed to be reproduced in whole or in part unless approved by the proponent or copyright owner.

• When materials are not the sole copyright of the NCCA, a clearance from the producer, co-producer or proponent shall be required.


b.2 For Commercial Purposes

• A letter of request signed by the head of the organization/institution addressed to the NCCA Executive Director shall be submitted. It shall indicate the purpose and list of subject matters needed.

• The dubbed materials shall be used solely for the stated purpose; subsequent use of the material shall require another request for approval and arrangements.

• In the spirit of fair use of Copyrighted works, clients shall acknowledge the source and authorship of the material posted / used in its closing bill board.

• When materials are not the sole copyright of the NCCA, a clearance from the producer, co-producer or proponent shall be required. Obtaining such clearance is the client’s responsibility.

• When appropriate, the NCCA may require the client to provide dubbed copy of the program where the material has been used for archival purposes.

• A seven (�) working days lead time shall be given to the process the request.

• To protect both rights, a memorandum of agreement (LOA) shall be signed by both parties.

• Any violation of the signed LOA provisions shall mean termination of the rights and privileges accorded to the user and outright disapproval of future requests without prejudice to the imposition of the payment of relevant fines and penalties.

FLOWCHART FOR VIDEO REPRODUCTION

START

selection of the needed materials using an AV catalog

present a letter of request to the librarian

proceed to cashier’s section to pay your bill (�th flr.)

present the OR to the librarian. & get your dubbed video

END

upon approval of the request, accomplish the rs form to be given by the library staff

submit the accomplished RS form to the librarian



GUIDELINES ON PHOTO DOCUMENTATION/SCANNING

Photo documentation/ scanning of some NCCA Library materials for research and private studies are allowed. Below is the prescribed guidelines:

• For photo documentation, a Letter of Request addressed to the Administrative Officer must be submitted to the NCCA Library a week before the required date the material is needed indicating the title of materials and picture/s or photos to be scanned. Researchers should have to bring their own camera.

• For duplication/scanning of NCCA Copyrighted photographs/ materials, the letter request shall be addressed to and approved by the Executive Director.

• The NCCA copyrighted slides/photographs shall only be used for scholarly publications and book on peoples of the Philippines, culture and art and environment which are intended to be sold as well as printed materials intended to promote Philippine culture and arts. It shall also be used as accompanying audio-visual material to enhance a lecture to disseminate the same.

• Scanning/duplication shall be charged a minimal fee. Allow three days to one week to process the request.

• For preservation purposes, some materials may not be allowed to be photographed/scanned/duplicated.

• When materials are not the sole copyright of the NCCA, a clearance from the copyright holders shall be required. Obtaining such clearance is the responsibility of the requesting party. The NCCA will use its best effort to facilitate contact between client and right holders.

• Any violation of these guidelines shall mean termination of the rights and privileges accorded to the user/s.


BORROWING GUIDELINES ON THE USE OF LIBRARY EQUIPMENT

The Library and Resource Services may allow its various equipment to be used in official purposes but only to the NCCA officers and employees. In order to locate and establish accountability of these equipment, the following guidelines is being prescribed when borrowing library equipment:

• A request form for internal and external use of any library equipment should be through the Equipment Borrower’s Form (EBF) duly approved by the Chief Administrative Officer must be submitted and shall be subject to the terms and conditions indicated in the form.

• Once approved, the equipment is released by the Librarian.

• For internal used, the borrower must secure � copy while for external use, triplicate copy will secured.

• The approved request form serves as gate pass whenever the borrower intends to use the equipment outside the building.

GUIDELINES FOR THE VIEWING SERVICES

• Clients must present a written request two days before the actual film viewing stating for what purpose/reason in availing the service.

• Clients are allowed to a maximum of � hr. of free viewing regardless of video titles.

• Request made thru phone will not be entertained unless there is a supporting request letter submitted.

• Upon approval of the request, client must accomplish a viewing form to be given by the staff.

• A maximum of six (�) persons can be accommodated inside the viewing area.

• Viewing schedules is every Tuesday-Thursday, �:00 pm – �:00 pm.



GENERAL GUIDELINES ON THE USE OF THE NCCA LIBRARY

�. Library hours will be from �:00 a.m. to �:00 p.m. Mondays to Fridays for internal users and �:00 a.m. to �:00 p.m. daily except Fridays, for outside users.

�. Library decorum shall be strictly observed while inside the Library. Users are asked to observe the following:

• Avoid talking loud, eating, drinking, littering ,smoking and sleeping; • All mobile phones must be set in silent mode • School projects should not be done in the library

�. For outside users, all personal belongings can deposited at the Lobby guard except for valuable items. While inside the Library, users will be advised not to leave their valuable items unattended as the NCCA will not be responsible for any loss.

�. For outside users, a registration form must be accomplished in order to log all users who come in the library

�. Library provides an open shelf system wherein users themselves are allowed to choose the material they need provided that only a maximum of � materials can be used at a time

�. The researchers are allowed to browse any materials they want to use or can consult research tools such as book catalog, VHS catalog or the Online Public Access Catalog (OPAC).

�. The NCCA Library provides services such as : Reference and Information, AV Reproduction, Reprographic, Film viewing, News monitoring and Current Awareness Program.


BRIEF OVERVIEW OF THE NCCA LIBRARY

I. COLLECTION

A. Print Materials

�. Books a. donations b. purchased c. exchange d. project output e. loan

�. Terminal Reports �. Serials Collection a. newspapers b. magazines c. journals d. vertical file collection d.� newsclippings d.� pamphlet files d.� brochures d.� newsletters

�. Special collection

B. Non-print materials

�. VHS collection �. CD/DVD collection �. Audio tapes

II. ACTIVITIES INVOLVED IN THE LIBRARY

A. Readers’ Services

�. Circulation a. Registration b. Charging/Discharging c. Overdue follow-up d. Shelving and shelf reading e. Photocopying



�. Reference

a. Direct service and reader’s assistance b. Mail/telephone d. Reference c. Bibliographies and catalogs e. Indexes

C. Technical Services

�. Selection and acquisition and acquisition/withdrawal a. Searching of titles b. Canvassing c. Preparation of PR d. Receiving e. Recording f. Weeding g. Disposing

�. Cataloguing and Classifying

a. Accessioning b. Cataloguing (Descriptive and subject assigning) c. Shelf listing and filing d. Call numbering e. Filing of cards and shelving

�. Indexing a. Selection of indexable materials b. Indexing

�. Preparation

a. Book marking b. Book pocketing c. Jacketing d. Labeling e. Shelving f. Binding- rebinding-mending-repairing


D. Administrative Services

�. Policy determination, planning, review and evaluation �. Personnel coordination and supervision �. Library management �. Submission of reports (monthly, quarterly and annual report) �. Preparation of letter of communication, memos, certification and

Accomplishment reports �. Facilitation of trainings to OJT students �. Facilitation of payments for library subscriptions

SERVICES OFFERED BY THE NCCA LIBRARY

�. Research assistance �. News monitoring �. Current awareness services �. Information and referral services �. Reference services �. AV Reproduction �. Photocopying services �. Film Viewing

Prepared by:Flordeliz P. Siochi, RL.Librarian

Approved by:Marlene S. SanchezChief Administrative Officer

Date: December, �00�

Layout by:Ryan C. ArengoGraphic Artist, MIS



SAMPLE FORMS


SAMPLE FORMS

lib form No 1. Library Request Form

lib form No 1.1 Terminal Report

lib form No 1.2 Vertical Files

NCCA LIBRARY AND RESOURCE CENTER

NCCA LIBRARY AND RESOURCE CENTER



SAMPLE FORMS

lib form No 2. Audio-Visual Reproduction Services

lib form No 3. Request for Complimentary Copies of Audio Visual Materials




SAMPLE FORMS

lib form No 4. Request Slip for Audio Visual Materials to be Borrowed

lib form No 5. Request Slip for Books/Reference Materials to be Borrowed





SAMPLE FORMS

lib form No 6. Request for Photo shoot/Scanning of NCCA Materials

lib form No 7. AV Card




SAMPLE FORMS

lib form No 8. Book Card

lib form No 9.Request for Viewing and Listening





SAMPLE FORMS

lib form No 10. Registration Form

lib form No 11. NCCA Academic Information Sheet


SAMPLE FORMS

lib form No 12. Recommended Titles Form

lib form No 13. Magazine and Newspaper Slip Log Sheet



SAMPLE FORMS

lib form No 14. Evaluation Form

lib form No 15. Request for Photocopying Services




SAMPLE FORMS

lib form No 16. Request for Complimentary Copies of Library Materials

lib form No 17. Acknowledgement Receipt for Photocopying Services





SAMPLE FORMS

lib form No 18. Acknowledgement Receipt for Library Materials Received

lib form No 19. NCCA Library Gate Pass



SAMPLE FORMS

lib form No 20. NCCA Daily Periodical Card

lib form No 21. NCCA Weekly lib form No 21.1 Periodical Card



lib form No 21.2 Monthly Perodical

SAMPLE FORMS

lib form No 22. Newspaper Clippings Template


SAMPLE FORMS

lib form No 23. Telephone Inquiries Received

lib form No 24. Overdue Slip




LETTER OF AGREEMENT

Re: Airing of NCCA produced video materials

This LETTER OF AGREEMENT made and entered into this _______ day of ___________ in the City of Manila, Philippines by and between:

The NATIONAL COMMISSION FOR CULTURE AND THE ARTS, a government agency created by and pursuant to Republic Act No. �� dated 0� April 0� ��, with office address at NCCA Building, �� General Luna Street, Intramuros, Manila represented by its Executive Director CECILE GUIDOTE-ALVAREZ hereinafter referred to as the first party;

-and-________________________________________________________________________________________________

The parties hereto have mutually agreed on the following terms and conditions:

�. The first party officially allowed the second party to borrow NCCA produced video materials on the _______________________________________________________________________________________________________________________

�. The first party shall provide the second party the following video materials in their best running condition which includes:

________________________________________________________________________________________________________________________________________________

�. For its part, the second party shall:

a. Use the materials on the abovementioned purpose only;

b. Not to edit, lend, reproduce, re-broadcast the video materials;

c. Be responsible for the pick up and delivery of the video materials at NCCA which shall be properly documented by both parties (photo and video) which will be use as part of the acknowledgement – opening and closing billboard for all scheduled broadcast date;

d. To furnish NCCA through the Library office the actual copy of the compiled version of all the videos (including NCCA videos)

e. Recognize and acknowledge NCCA as producer of the said video materials in the closing billboard of the program and to follow the closing credits given by the staff.


f. Take full responsibility of any damages resulting from the transfer and use of the video materials;

g. Promptly return the materials on the scheduled date. Failure of delivery by the ___________________________________ shall subject the borrowing party to a P�00.00 per day overdue fee;

h. In the event of unforeseen circumstances/events detrimental or prejudicial to the fulfillment of this Agreement and attainment of its objectives, the parties hereto shall be accordingly notified in writing.

�. This LETTER OF AGREEMENT shall take effect on__________________ and shall continue to be in force until _________________ (deadline for the return of the materials).

�. The amendment/modification of this Agreement, its renewal or termination shall be mutually agreed upon by the parties.

The parties affix their signatures, mutually agreeing on the terms and conditions stipulated in this agreement, this ______________________.

FOR NCCA: FOR THE BORROWING PARTY:

CECILE GUIDOTE ALVAREZ ____________________________ Executive Director NCCA ____________________________

WITNESSESS:

MARLENE S. SANCHEZ, MNSA _____________________________ CAO, Admin and Finance NCCA _____________________________ FLORDELIZ SIOCHI Librarian NCCA

RENE NAPEÑAS Head, PAIO


General Appropriations Act

GENERAL APPROPRIATIONS ACT M a n u a l o f O p e r a t I o n s

THE SECTION FUNCTIONS

1. The Finance Section administers the General Appropriations Act (GAA) Fund – 101 funded by the National Government.

2. Records all financial transactions, maintains and prepares the books of accounts and prepare financial reports and statements of GAA in accordance with the generally accepted accounting principles and standards

3. Reports on the financial position and the results of operations of the NEFCA for the information and guidance of all concerned.

4. Disseminates and monitors the proper implementation of the existing government budgeting, auditing and accounting rules and regulations

I. THE BUDGET UNIT

• GUIDELINES AND PROCEDURES IN THE BUDGET UNIT

• Operating Guidelines

1. All money claims shall emanate from the requesting party. The requesting party shall prepare the Obligation Slip (OS) and attach the supporting documents necessary for processing of payment. Upon preparing the OS, the Division Head or his authorized representative shall sign Box A to certify that all expenses were incurred under his direct supervision and forward it to the Audit Section of the GAA Finance for verification of supporting documents.

2. The Receiving / Releasing Clerks of the GAA-Finance receives the OS with the supporting documents and forward it to the Audit Section for pre-audit.

3. The Budget Officer shall see to it that allotment has been released to obligate the expenditure. Upon obligation of expenditures, the Budget Officer shall record and index the corresponding amount due for payment.

4. Upon recording of obligations, the Budget Officer shall forward the DV to the Audit Analyst for verification of supporting documents and countersign.


5. For obligation of Accounts Payable, the requesting party shall submit to the Budget Officer all the supporting documents for obligation on or before the 31st of December.

• THE BUDGET PROCESS

1. BUDGET PREPARATION

It begins with the issuance of a “Budget Call” issued by the Department of Budget and Management (DBM) in April, then followed by the submission of Budget proposals prepared by the various agencies and submission of analysis and recommendation by DBM on the agencies budget proposals to the President and the Cabinet before finalization and submission to Congress.

2. LEGISLATIVE AUTHORIZATION

The enactment of the General Appropriations Bill as based on the budget of “receipts and expenditures” submitted by the President, pursuant to the provision of Section 29 (9) of Article VII of the 1987 Constitution, which is being submitted to the legislature within 30 days from the opening of its regular session.

• The Budget briefing which is conducted by the various heads of agencies, explaining to the Congress the details of their respective budgets.

• The approval of the bill into law by either House after passing three readings on separate days, except when the President certifies to the necessity of its immediate enactment to meet a public calamity or emergency.

• Every bill passed by the Congress shall be presented to the President, and signed by him before it becomes a law.

3. BUDGET EXECUTION

This phase of the budget process comprises of the following:

• The establishment of obligational authority ceiling.• The evaluation of work and financial plans for individual

activities.• The continuing review of government fiscal position.• The regulation of fund release.• The implementation of cash schedules and other related activities



such as up-to-date planning and scheduling activities.

The responsibility for monitoring budget execution rests primarily with the Department of Budget and Management.

4. BUDGET RELEASES

At the beginning of each budget year, upon approval of the General Appropriations Act, the Agency Budget Matrix shall be prepared by the DBM. Agencies shall likewise prepare their respective ABM in consultation with DBM. Individual ABM will be consolidated and will be used as a basis for the preparation of the allotment release program for the year.

DBM will issue either an ABM or a SARO, as the case may be, to authorize agencies to incur obligations, subject to the terms and conditions specified therein. It may be issued at anytime during the budget year which shall remain valid up to the end of the year.

5. BUDGET ACCOUNTABILITY

This phase consists of:1. Periodic reporting by the agencies of performances under their

approved budgets.2. Top management review of government activities and the fiscal

and policy implications thereof.3. The actions of the Commission on Audit in assuring the fidelity

of the officials and employees by carrying out the intent of the National Assembly in regard to their handling of receipts and expenditures.

Agency officials are held liable under Section 63, P. D. 1177, for failure to submit reports. Such failure on the part of the agency head, chief accountants, budget officers, cashiers, disbursing officers, administrative officers and other responsible officers of the departments. Bureaus, offices and agency to submit trial balances, work and financial plans, special budgets, reports of operation and income, current agency plantilla of personnel and such other reports as may be necessary and required by the Department of Budget and Management shall automatically cause the suspension of payment of their salaries until they have required with the information requirements.


• GUIDELINES ON THE RELEASE OF NCA (NBC No. 528, dated Jan. 3, 2011)

1. Notice of cash allocation requirements of agencies authorized to be credited to their MDS accounts shall be comprehensively released based on their monthly cash program (MCP) pursuant to guidelines provided under CL No. 2008-11.

2. To maximize flexibility in the use of available NCAs, the Common fund system policy shall be adhered to.

3. Under the said system, the cash allocation balances of agencies under the regular MDS account may be used to cover payment of current year’s accounts payable (A/Ps) i.e., goods and services which have been delivered during the year, regardless of the year when the covering obligations were incurred, after satisfying their regular operating requirements as reflected or considered in their MCP.

4. The release of funds shall be based on the targeted level of the agency’s measurable outputs, the corresponding funds needed, and the period when the agency will undertake or implement the same. Agency utilization of funds in the production/ delivery of goods/ services to the public vis-à-vis plans/ targets for a given period shall be measured thru the periodic review by DBM of agency performance.

5. Under this concept, agencies are required to submit to DBM, the Budget Execution Documents (BEDs) and Budget Accountability reports (BARs) prescribed under NBC Nos. 507 and 507-A on a timely basis.

6. In the release of additional funds, the “no report, no release” policy shall be strictly enforced.

7. NCAs shall cover one semester’s disbursement requirements of the agencies. However, agencies shall be allowed to use only the NCA for the month indicated therein. All NCAs will lapse every end of the month.

8. The release of NCA shall be supported by the following documents:• Annual Cash Program• Report of Monthly Disbursements• Other reports required by the DBM

• GUIDELINES ON THE INCURRENCE OF OBLIGATIONS (NBC No. 440, Jan. 30, 1995)

The DBM shall notify the Commission of the approved allotment and corresponding authority to incur obligations by issuing the following forms:

1. The Agency Budget Matrix (ABM)

The authority from DBM to incur obligations not exceeding an



authorized appropriation during the year for the purpose indicated.

2. Special Allotment Release Order (SARO)

A specific authority issued to the Commission to incur obligations not exceeding an authorized amount during a specified period for the purpose indicated. It shall cover expenditures the release of which is subject to compliance with specific laws and regulations, or is subject to separate approval or clearance by competent authority. (Example: Congressional Initiatives, President’s Contingent Fund, Countrywide Development Fund and Capital Outlay).

• GUIDELINES ON THE PREPARATION OF OBLIGATION SLIP (OS)

1. The OS shall be prepared by the REQUESTING PARTY in triplicate and shall be attached to the DV to incur obligations.

2. It shall be supported by documents like payrolls, disbursement vouchers, purchase/job orders, requisition for supplies and materials, and other kinds of claims.

3. Once completed, the Budget Officer signs Sec. B of OS to certify the availability of funds and the incurrence of obligations, record it to the OS book and Voucher logbook indicating the number of the OS and Voucher in the space provided thereto. It shall then be recorded in the index card for an easy access on the monitoring of Obligation Incurred and Balances.

• GUIDELINES FOR PAYMENT OF ACCOUNTS PAYABLE

1. All lawful expenditures and obligations incurred during the year shall be taken up in the accounts of that year (Section 119 of P. D. No. 1445)

2. All obligations shall be supported by valid claims such as MOA, contract, statement of account, bills receipts, etc.

3. All expenditures with supporting documents shall be submitted to the Budget Section for obligation not later than 31st of December.

4. Request of NCA for Accounts Payable shall be submitted to DBM not later than the 24th of the month supported by the following reports (DBM Cir. 99-2, Jan. 15, 1999):a. List of due and demandable accounts payable for external and

internal creditorsb. BAF 305 – monthly charges to accounts payablec. Latest Trial Balance

5. Request of NCA on the 24th of the month shall be released by DBM on the 1st week of the following month.


6. Payment shall be made through Direct Remittance to the Account of External Creditors (non-government employees / entities) per DBM Cir. 99-11, dated Sept. 9, 1999.

7. The requesting party shall submit to the Budget Officer the list of Due and Demandable AP as the need arises.

8. External creditors shall open an account at any branches of the servicing bank of the NCCA with the payee’s account name exactly submitted to NCCA for obligation.

9. The NCCA employees concerned shall provide the external creditor a Letter of Introduction for opening their account.

10. The Advice/Authority to Debit the Account (ADA) shall be used as a disbursement document for payment of Accounts Payable to external creditor.

11. Internal creditors (government employees/entities) shall be paid thru MDS checks.

12. Accounts Payable which have remained outstanding for two (2) years shall be reverted to CROU (DBM & COA Joint Circular No. 99-6 dated November 13, 1999), All reverted claims shall be requested to the DBM with the following attachments:a. Copy of bill, invoice, purchase order, or contract as the case may be;b. Copy of the Journal Voucher reverting the savingsc. Status of allotment and obligation or Trial Balance as of the end of the

immediately preceding monthd. Letter requesting for payment

13. Unliquidated balances of accounts payable in trust funds will also lapse at the end of the year and maybe requested on the following year for the revalidation of lapse NCAs.

• GUIDELINES FOR REALLIGNMENT OF BUDGET

1. The budget officer may realign an item of expenditure within Maintenance and Other Operating Expenditures (MOOE) from savings in other items of MOOE without prior approval from the DBM.

2. For mandatory expenditures particularly water, electricity and communication expenses shall be disbursed solely for such items of expenditures and can only be realigned in the last quarter of the year.

3. Realignment for Continuing Appropriation shall be submitted to DBM on or before the 30th of June, likewise, the deadline of realignment for Current Appropriation is November 15 of the ensuing year.

4. Agency savings may be used to augment deficiencies in other items of expenditures except that Personal Services (PS) savings may be used to augment MOOE and CO while savings in MOOE and CO cannot be used to augment PS (DBM NBM No. 54 dated May 17, 1990).



• GUIDELINES FOR UNBOOKED OBLIGATIONS

1. Unbooked Obligations pertain to expenditure not recorded in the books as obligations in the year they were incurred. (DBM Cir. No. 416 dated March 31, 1990).

2. The funds or authority to pay shall be submitted to DBM with the following attachments:• Copy of bill, invoice, purchase order, or contract as the case may be;• Copy of the Journal Voucher reverting the savings• Status of allotment and obligation or Trial Balance as of the end of the

immediately preceding month.

• GUIDELINES FOR THE REPLACEMENT OF STALED CHECK

1. Replacement of staled check should be requested by the payee with a letter stating the reason why the check was staled.

2. The check shall be submitted to the Cashier and then forwarded to the Accountant for proper recording.

3. For check staled during the year but issued in the preceding year shall be requested from the DBM by the Budget Officer with the following reports:• A letter from the requesting party stating the reason why the check

was staled• Journal Voucher and copy of the staled check• Status of allotment and obligation or Trial Balance as of the end of the

immediately preceding month• Letter requesting for payment signed by the NCCA Executive Director

4. For check staled during the year but issued during year shall be immediately be requested from the Finance Division with the following reports:• A letter from the requesting party stating the reason why the check

was staled• Copy of the staled check• Letter requesting for Payment

• GUIDELINES FOR DISPOSITION OF STALED CHECK (Section 97, P. D. 1445)

1. A treasury checks which remains outstanding after two years from date of its issue shall not be paid by the Commission and Treasurer of the Philippines or by any duly authorized depository.

2. The Finance Division shall take up in its books of accounts the amount of its check as surplus adjustment of the fund against which it was previously charged.


3. Upon presentation of a staled check, the Finance Division shall cancel in lieu thereof.

4. Such sum as may be necessary to meet the obligation arising out of the issuance of substitute checks chargeable against the general fund shall be charged to the current year’s General Appropriation Act, subject to pertinent budget rules.

5. Substitute checks payable from funds other than the general fund shall be paid from the appropriate funds.

EXPENDITURE OBJECTS IN GOVERNMENT DISBURSEMENTS

1. PERSONAL SERVICES

Salaries and Wages701 Salaries and Wages – Regular702 Salaries and Wages – Military/Uniformed703 Salaries and Wages – Part-time704 Salaries and Wages – Substitute705 Salaries and Wages – Casual706 Salaries and Wages – Contractual707 Salaries and Wages – Emergency

Other Compensation711 Personnel Economic Relief Allowance (PERA)713 Representation Allowance (RA)714 Transportation Allowance (TA)715 Clothing/Uniform Allowance716 Subsistence, Laundry and Quarter Allowance717 Productivity Incentive Allowance718 Overseas Allowance719 Other Bonuses and Allowances720 Honoraria721 Hazard Pay722 Longevity Pay723 Overtime and Night Pay724 Cash Gift725 Year-End Bonus

Personnel Benefits Contributions731 Life and Retirement Insurance Contributions732 PAG-IBIG Contributions733 PHILHEALTH Contributions734 ECC Contributions



Other Personnel Benefits738 Pension Benefits – Civilian739 Pension Benefits – Military/Uniformed740 Retirement Benefits – Civilian741 Retirement Benefits – Military/Uniformed742 Terminal Leave Benefits743 Health Workers Benefits749 Other Personnel Benefits

2. MAINTENANCE AND OTHER OPERATING EXPENSES

Traveling Expenses751 Traveling Expenses – Local752 Traveling Expenses – Foreign

Training and Scholarship Expenses753 Training Expenses754 Scholarship Expenses

Supplies and Materials Expenses755 Office Supplies Expenses756 Accountable Forms Expenses757 Animal/Zoological Supplies Expenses758 Food Supplies Expenses759 Drugs and Medicines Expenses760 Medical, Dental and Laboratory Supplies Expenses761 Gasoline, Oil and Lubricants Expenses762 Agricultural Supplies Expenses763 Textbooks and Instructional Materials Expenses764 Military and Police Supplies Expenses765 Other Supplies Expenses

Utility Expenses766 Water Expenses767 Electricity Expenses768 Cooking Gas Expenses

Communication Expenses771 Postage and Deliveries772 Telephone Expenses – Landline773 Telephone Expenses – Mobile774 Internet Expenses775 Cable, Satellite, Telegraph and Radio Expenses


778 Membership Dues and Contributions to Organizations779 Awards and Indemnities780 Advertising Expenses781 Printing and Binding Expenses782 Rent Expenses783 Representation Expenses784 Transportation and Delivery Expenses785 Storage Expenses786 Subscriptions Expenses787 Survey Expenses788 Rewards and Other Claims

Professional Services791 Legal Services792 Auditing Services793 Consultancy Services794 Environment/Sanitary Services795 General Services796 Janitorial Services797 Security Services799 Other Professional Services

3. REPAIRS AND MAINTENANCE

Land Improvements802 Repairs and Maintenance – Land Improvements803 Repairs and Maintenance – Runways/Taxiways804 Repairs and Maintenance – Railways805 Repairs and Maintenance – Electrification, Power and Energy

Structures

Buildings811 Repairs and Maintenance – Office Building812 Repairs and Maintenance – School Building813 Repairs and Maintenance – Hospitals and Health Centers814 Repairs and Maintenance – Markets and Slaughterhouses815 Repairs and Maintenance – Other Structures

Leasehold Improvements818 Repairs and Maintenance – Leasehold Improvement, Land819 Repairs and Maintenance – Leasehold Improvement, Buildings820 Repairs and Maintenance – Other Leasehold Improvements



Office Equipment, Furniture and Fixtures821 Repairs and Maintenance – Office Equipment822 Repairs and Maintenance – Furniture and Fixtures823 Repairs and Maintenance – IT Equipment and Software

Machineries and Equipment826 Repairs and Maintenance – Machineries827 Repairs and Maintenance – Agricultural, Fishery and Forestry

Equipment

Subsidies and Donations871 Subsidy to National Government Agencies872 Subsidy to Regional Offices/Staff Bureau873 Subsidy to Operating Units874 Subsidy to Local Government Units

Confidential, Intelligence, Extraordinary and Miscellaneous Expenses881 Confidential Expenses882 Intelligence Expenses883 Extraordinary Expenses884 Miscellaneous Expenses

Taxes, Insurance Premiums and Other Fees891 Taxes, Duties and Licenses892 Fidelity Bond Premiums893 Insurance Expenses

• GUIDELINES IN APPROPRIATING EXPENDITURE OBJECTS

• MAINTENANCE AND OTHER OPERATING EXPENSES

1. EXTRAORDINARY AND MISCELLANOUS EXPENSES (18) (COA Circular No. 89-300)a. meeting, seminars and conference;b. official entertainment;c. public relations;d. educational, athletic and cultural activities;e. contributions to civic or charitable institutions;f. membership in government associations;g. membership in national professional organizations duly

accredited by the Professional Regulations Commission;h. membership in the Integrated Bar of the Philippines


i. subscription to professional technical journals and informative magazines, library books and materials;

j. office equipment and supplies; and other similar expenses not supported by the regular budget allocation

General Guidelines (Section 397, GAAM Vol. I)

a. Amount fixed by the Budgetary Act for the offices and officials authorized shall be the basis for control in the disbursement of these funds.

b. No portion of the amounts authorized shall be used for salaries, wages, allowances, intelligence and confidential expenses which are covered by separate appropriations.

c. The entitlement shall be on a strictly non-commutable or reimbursable basis. The claim for reimbursement shall be supported by receipts and/or documents evidencing disbursements, if these are available, or, in lieu thereof, by a certification executed by the official concerned that the expenses have been incurred for any of the purposes contemplated under the law or regulation in relation to or by reason of his position.

d. In the case of miscellaneous expenses incurred for an office specified in the law, such certification shall be executed solely by the head of office. (COA Circular 89-300, March 21, 1989: RA 6688, Sec. 19)

Extraordinary and miscellaneous expenses may be taken from any authorized appropriated but shall not exceed the ceiling set forth in the Appropriations Act. (COA Dec. 563, June 30, 1998; Sec. 397, GAAM)

Appropriations for Extraordinary Expenses shall be provided for the following officials at rates not exceeding:

P220,000 for each Department Secretary or equivalentP 90,000 for each Department Undersecretary or equivalentP 50,000 for each Department Assistant SecretaryP 38,000 for each head of bureau or organization of equal rank to a

bureau and for each Department Regional Director; andP 22,000 for each Bureau Regional DirectorP 16,000 for each Municipal Trial Court Judge, Municipal Circuit Trial

Court Judge, and Shari’a Circuit Court Judge

Additional Miscellaneous Expenses not exceeding P 72,000 shall be provided for each of offices of the above-named officials.



2. LIBRARY BOOKS AND MATERIALS (27)

Library books and materials costing less than P10,000 per copy/unit irrespective of economic or serviceable life shall be considered as semi-expendable property and shall be supported with a memorandum receipt for control purpose, pursuant to COA Circular No. 98-001 dated February 3, 1998. This shall include the cost of reference books and all other materials relevant to the functions of the agency or institution concerned, and library collections needed in the intellectual and professional advancement of government personnel and other library users. This account shall include printed and audio-visual materials.

3. OTHER SERVICES (29)

Other Services shall refer to the cost services which cannot be classified under the other accounts. This includes, but not limited to the following, per COA Standard Chart of Accounts:a. Publications, notices and announcements of bids, vacant positions

and the like;b. Repairs and maintenance of equipment when done by other

government agencies and privatec. Contractors;d. Printing and binding;e. Subscription;f. Money order fees;g. Industrial costs and surveys;h. Meal and transportation allowance or motor vehicle allowance for

overtime work;i. Election expenses;j. Janitorial services;k. Security services; andl. Professional consultancy services.

Consultants classified under Other Services are those hired to provide professional services requiring highly specialized or technical expertise in a field of special knowledge or training. They shall have specific outputs, are employed for a specific time period and render services either on a part-time or full-time basis. These consultants shall not be considered as employees of the government and shall not be entitled to benefits granted to government employees.


• CAPITAL OUTLAYS

1. LIBRARY BOOKS AND MATERIALS

Purchases of library books and materials costing P 10,000 and above per copy/set irrespective of economic or serviceable life shall be properly accounted for under the account “Furniture, Fixtures, Equipment and Books Outlays” (Object Code 4-36-000), pursuant to COA Circular No. 98-001 dated February 3, 1998. In the case of SUCs, purchase of books shall not be considered as equipment.

2. INFORMATION TECHNOLOGY (IT) EQUIPMENT OUTLAY (300-38)

Pursuant to COA Circular No. 97-003 dated May 22, 1997, all costs incurred in the acquisition of IT consisting of the cost of hardware, software components, auxiliary equipment, including incidental costs such as delivery, handling, installation, taxes, testing and IT manpower resources, shall be capitalized and charged to the appropriate fixed asset accounts.

• OTHER CAPITAL OUTLAYS

1. The completion of on-going construction projects particularly buildings, shall be given priority over new constructions.

2. The major repair and rehabilitation of occupied buildings and structures or those which will be used in connection with the agency’s line functions shall be given priority over the construction of new ones.

3. Agencies shall no longer propose funds for replacement, repairs or restoration of buildings and facilities damaged/lost by fire, typhoon, flood, earthquake and other perils completely paid for under the Property Replacement Fund of the GSIS. However, agencies may request for fund augmentation subject to submission of a certification from GSIS on the amount paid for the purpose.

4. The acquisition of land and the construction of new buildings and structures shall be discouraged except when the proposed acquisition or construction is the first such project and is critical in the performance of the agency’s line function. Proposed construction of buildings shall be accompanied by total cost estimates, together with a cost-benefits analysis.



BUDGET REPORTS

1. The BUDGET PROPOSAL includes current operating expenditures and capital outlays. It shall comprise such funds as may be necessary for the operation of the programs, projects and activities of the Commission.

2. The AGENCY BUDGET MATRIX aggregates the programmed appropriations for each agency into eight (8) different categories and use as a basis for the preparation of the allotment release program for the year. (Sec. 442, NBC 440)

3. The SUMMARY LIST OF CHECKS ISSUED shall be submitted to the concerned Budget and Finance Bureaus of the Department of Budget and Management ten (10) days after the end of the month covered by the report. The report shall be the net amount pertaining to the cancelled checks during a given month.

4. The LIST OF EQUIPMENT PURCHASED (NBC No. 438, Jan. 11, 1995) shall be submitted within thirty (30) days after acquisition. Non-submission of this report shall be a basis for disapproval of equipment request for the succeeding fiscal year.

5. The LIST OF PERMANENT PLANTILLA POSITION shall be submitted to the DBM as of the end of the previous year.

ACCOUNTABILITY OF AGENCY OFFICIALS TO SUBMIT REPORTS

1. Agency officials are held liable under Section 63, P. D. 1177, for failure to submit reports.

2. Such failure on the part of the agency head, chief accountants, budget officers, cashiers, disbursing officers, administrative officers and other responsible officers of the departments. Bureaus, offices and agency to submit trial balances, work and financial plans, special budgets, reports of operation and income, current agency plantilla of personnel and such other reports as may be necessary and required by the Department of Budget and Management shall automatically cause the suspension of payment of their salaries until they have required with the information requirements.


BUDGET CALENDAR

ACTIVITY DATE

1. Issuance of the National Budget Call April 14

2. DBM-Agency Forum on the National Budget Call

May 11-12

3. Issuance of the Department/Agency Baseline Budget

May 13-14

4. Deadline of Submission of Budget Proposal May 29

5. Technical Budget Hearings on Agency Budget Proposal

June 1-11

6. Preliminary Executive Review of Agency Budget Proposal

June 15-26

7. Final Executive Review on Agency Budget Proposal

June 29-30

8. Presentation to the Cabinet Clusters of the Proposed Budget Levels of the Departments/Agencies

July 1

9. Printing of the Budget Documents July 13-21

10. Submission by the President of the FY National Budget to Congress

July 22

11. Congressional Budget Hearing on Agency’s Budget Proposal

August 28

12. Congress Deliberation on the National Budget October 11

13. Senate Budget Hearing on Agency’s Budget Proposal

Oct. 24 – Nov. 9

14. Senate Deliberation on the National Budget December 7

15. Bicameral Agreement of Congress and Senate 2nd week of December

16. Signing of the General Appropriations Act by the President

First quarter of the succeeding year

Note: Exact dates are subject to change for the succeeding years upon prior notice of the Department of Budget and Management.



II. THE AUDIT UNIT

The Auditing unit formulates operating standards and techniques for the implementation of auditing rules and regulations for the proper disbursements and utilization of public funds and properties. It shall see to it that all government expenditures are in accordance with the existing budgeting, auditing and accounting rules and regulations.

• GUIDELINES AND PROCEDURES IN THE AUDITING SECTION

• OPERATING GUIDELINES

1. All Disbursement Vouchers (DVs) and Liquidation of Cash Advance are subject to pre-audit of the Auditing Section conducted by the Audit Analyst.

2. Upon receipt of DV/Liquidation Report from the Budget Officer/PDO concerned, the Audit Analyst shall examine and validate all the supporting documents required for the processing of payment.

3. All supporting documents shall be in accordance with the existing checklist of requirements set forth by the GAA Office based on the existing auditing rules and regulations.

4. If the supporting documents on the DV are incomplete, the Audit Analyst shall immediately inform the party requesting for payment and return the corresponding DVs for compliance.

5. If the attached documents on the DV are complete, the Audit Analyst shall stamped the DVs pre-audited with the corresponding amount and forward it to the Accounting Section for proper accounting entries and certification on the availability of funds and signature of Box A.

6. If the supporting documents on the Liquidation Report/ Report of Disbursement are incomplete, the Audit Analyst shall prepare an Analysis of Liquidation and submits it to the requesting party/proponent through the PDO concerned for compliance.

7. Upon compliance of the supporting documents or if supporting documents on the Liquidation Report/RD are complete, the Audit Analyst shall stamped the DVs pre-audited with the corresponding amount and forward it to the PDO concerned for preparation of the DV and processing of payment.

8. If within thirty (30) days upon submission of Analysis of Liquidation Report to the proponent, no compliance has been made, a 1st Notice of Unliquidated Cash Advance shall be sent to the proponent to remind them on unliquidated cash advance.

9. If within thirty (30) days upon submission of the 1st Notice of Unliquidated Cash Advance to the proponent, no compliance has


been made, a 2nd Notice Unliquidated Cash Advance shall be sent to the proponent to remind them on unliquidated cash advance for legal action.

10. If within thirty (30) days upon submission of the 2nd Notice of Unliquidated Cash Advance to the proponent, no compliance has been made, said Unliquidated Cash Advance shall upon recommendation of the PDO concerned, be endorsed to the Legal Consultant for appropriate action.

• RESTRICTIONS ON THE USE OF GOVERNMENT FUNDS (Sec.

15, GAA 2000)

No government funds shall be utilized for the following purposes:1. To purchase motor vehicles, except when authorized by the President,

the Senate President, the Speaker of the House of Representatives, or the Chief Justice of the Supreme Court;

2. To defray foreign travel expenses of any government official or employee, except in the case of training seminar or conference abroad.

3. To provide fuel, parts, repair and maintenance to any government vehicle which is not permanently marked “For Official Use Only” with the name or logo of the agency, nor otherwise properly identified as a government vehicle and does not carry its official government plate number.

4. To pay honoraria, allowances or other forms of compensation to any government official or employee, except those specifically authorized by law;

5. To be invested in non-government securities, money market placements and similar investments or deposited in private banking institutions.

• Fundamental Principle (Section 4, P. D. 1445)

Financial transactions and operations of any government agency shall be governed by the fundamental principles set forth hereunder, to wit:1. No Money shall be paid out of any public treasury or depository

except in pursuance of an appropriation law or other specific statutory authority.

2. Government funds or property shall be spent or used solely for public purposes.

3. Trust fund shall be available and may be spent only for the purpose for which the trust was created or the funds received.

4. Fiscal responsibility, shall to the greatest extent, be shared by all



those exercising authority over the financial affairs, transactions and operations of the government agency.

5. Disbursement or disposition of government funds shall invariably bear the approval of the proper officials.

6. Claims against government funds shall be supported with complete documentation.

7. All laws and regulations applicable to financial transactions shall be faithfully adhered to.

8. Generally accepted principles and practices of accounting as well as sound management and fiscal administration shall be observed, provided that they do not contravene the existing laws and regulations.

• GUIDELINES ON THE PROCESSING OF THE DISBURSEMENT VOUCHER

1. The disbursement voucher may be in the form of Personal Services such as: honoraria, payroll, cash advances or Maintenance and Other Operating Expenses, Capital Outlay, releases on approved projects or other forms of expenditures is prepared in triplicate by the requesting party.

2. The Budget Officer prepares the Request for Obligation of Allotment (OS) to obligate the expenditure simultaneously with the disbursement voucher, signed by the Chief Accountant certifying the availability of funds.

3. The authorized official under whose supervision the expenditure is incurred signs the voucher (Box A) testifying to the correctness of the claim; that expenses are necessary, lawful, or that prices are just and reasonable and not in excess of the current rates in the locality.

4. The disbursement voucher is submitted to the Audit Section for pre-audit subject to government auditing, accounting and budgeting rules and regulations.

5. No Disbursement Voucher may be processed without sufficient and complete documents attached in accordance with the basic and specific requirements provided for in the checklist for processing of payment.

6. The voucher is signed by the Chief of the Finance Division (Box A) or her authorized representative, upon verification of the complete documents attached on the voucher, certification of the amount of the expenditure and recorded the account codes properly.

7. The disbursement voucher is signed by the Executive Director (Box B) or her authorized representative for approval of payment.

8. The disbursement voucher is then forwarded to the Cashier for check


preparation or be paid by cash. The check prepared shall be signed by the Cashier and the Executive Director or other authorized signatories as the case may be.

9. Paid disbursement must be supported by an official receipt and duly signed by the payee or his duly authorized representative, to acknowledge receipt in payment of his claim. In case of individual claimant, signature of the payee or his duly authorized representative will acknowledge payment of his/her claim.

10. Paid disbursement vouchers are returned to the Accounting Section for recording in the appropriate journal and posting to the general ledger and subsidiary ledger whenever necessary.

11. Upon recording of the paid disbursement voucher by the Accounting Section in the appropriate journals, said vouchers are then forwarded to the COA Resident Auditor for post audit and safekeeping.

A Report of Checks Issued is prepared and submitted to the Accounting Division, on the 10th of each month, together with paid vouchers and supporting documents if payment is made by check.

The Disbursing Officer prepares and submits to the Accounting Division, on the 15th or 30th of each month, a Report of Disbursement, together with the original and one copy of the vouchers paid and other supporting documents when payment is made by cash.

Paid vouchers, after they have been recorded in the appropriate journals by the Accounting Section are forwarded to the COA Internal Auditor for post-audit and safekeeping.

REQUIREMENT TO ALL CLASSES OF DISBURSEMENT

1. Certificate of Availability of Fund.2. Approval of claim or expenditure by the head of office of his duly

authorized representative.3. Documents to established validity of claim.4. Conformity of the expenditure to existing laws and regulations.5. Proper accounting treatment.



AUDITING REQUIREMENTS FOR TYPICAL GOVERNMENT DISBURSEMENT

1. First salary under an original appointment• Certified true copy of appointment• Certified true copy of oath of office• Statement of Assets and Liabilities• Evidence of service rendered/DTR• Certificate of Assumption on duty• Evidence or certificate of compliance with the conditions set forth

in the approval of the appointment

2. Salary differential under promotional appointment• Certified true copy of appointment or salary adjustment notice• Certificate of service or properly accomplished Daily Time Record• Certificate of assumption in new office

3. Salary differentials in case of general salary adjustments or across-the-board increases• Copy of Salary Adjustment Notice• Other requirements under the implementing circular for the

salary adjustments

4. First salary under an appointment by transfer…• Basic Requirements

• Copy of Authority to transfer• Clearance from money and property accountability from

former office• Certification on last day of service in former office• Certification of last salary received issued by the

Disbursement Officer in former office, certified by Chief Accountant and verified by the Resident Auditor

• Other Requirements• Certified copy of appointment• Certification for leave credits from former office• Certification on date of assumption in new office• Daily Time Record• Statement of Assets and Liabilities• Oath of Office• Certificate of service


5. Salary due heirs of deceased employee• Death certificate• Affidavit of the heirs concerned attesting his/her relationship with

the deceased• Clearance of the deceased from money and property

accountability

6. Overtime pay• Authority of personnel for rendition of overtime services• Daily time record showing the regular office hours and the

overtime services rendered during the period• Accomplishment report signed by the employee and supervisor

7. Leave of Absencea. Vacation or Sick Leave

• Approved application for leave• Medical Certificate for sick leave exceeding 5 days• Clearance from money and property accountability if leave is

30 days or more• Certificate of available leave credit

b. Maternity Leave• Approved maternity leave of absence• Certification on status of appointment and length of service in

government for first claims• Certified true copy of marriage contract for first claim• Clearance from money and property accountability in excess

of 30 days• Medical certificate of the attending physician• Certificate of available leave credit

c. Terminal Leave• Approved terminal leave• Complete service record• Clearance from money and property accountability• Clearance from the Ombudsman• Statement of Assets and Liabilities• Copy of last appointment and appointment showing highest

salary received if the salary under last appointment is not the highest

• In case of resignation, employee’s letter of resignation and acceptance by head of the agency.



8. Local and Foreign Travelsa. Before the trip

• Authority to travel• Proposed Itinerary of Travel• Promissory Note

b. After the trip• Liquidation Voucher (signed by the employee/official who

traveled)• Used tickets (if paid by NCCA)• Actual Itinerary of Travel• Certificate of Appearance or its equivalent• Certificate of Travel Completed• Accomplished / Travel Report• Official Receipts for Hotel Accommodation (for actual

expenses)• Reimbursement Expense Receipt (for taxi fare and other

incidental expenses not covered by the travel allowance)• Receipts, if entitled to travel representation allowance

9. Communication Servicesa. Telephone

• Original copy of the telephone bill by the telephone company• Certification of the Head of the Office concerned or

his authorized representative that there are no service interruptions.

b. Long Distance Telephone Calls• Certification by the officer placing long distance calls of the

official nature of conversation including the name, address and official designation/party called.

• Long distance calls for official business shall be limited to urgent and absolutely necessary business of the government (Sec. 357, GAAM Vol.1)

c. Telegram, Radiogram or Wireless• Bill of the company conforming to prevailing rates and

supported by invoices/receipts.• Copy of the message sent showing that message is official in

nature and of urgent importance.• Official messages exclude request or authorization for leave

of absence, personal business or greetings for birthdays, anniversaries, etc. (Sec. 358, GAAM Vol.1)


d. Postage Stamps• Statement showing, by denominations, the balance on the

date of last purchase, issues since then, and balance on the date of the new purchase

• All Stamps must marked “OB”• Existence of a logbook to control receipt, use and balance of

stamps• Stamps on hand/purchased shall be verified at least once

every quarter• Evidence of payment if claims is for reimbursement (Sec. 359,

GAAM Vol. 1)

10. Purchasesa. Requirements Common to all Kinds of Purchases or Contracts

(COA Circular No. 92-389)• Requisition/Requisition and Issue Slip (RIS) and Purchase

request duly approved by proper authorities (original)• Purchase/Letter Order/Contract, duly approved by proper

officials (original)• Original copy of the dealer’s/suppliers invoice duly signed by

the dealer or his representative• Inspection report or waiver of inspection• Results of tests or analysis by proper government agency if

articles are subject to test• Certificate of availability of funds• Abstract of Canvass• Certificate of acceptance

b. For Contracts Obtained Through Bidding• Contracts Documents and Performance Bond• Plans and Specifications• Programs of Work and Detailed Cost Estimate• Notice to Commence Work• Inspection Report and Contractor’s Accreditation (COA

Circular 92-389)c. For Succeeding Payments

• Bill of Creditors with Progress Report or Accomplishment• Inspection Report (COA Circular 92-389)

d. Emergency Purchase• Canvass paper• Price quotation from at least three (3) bona fide and reputable

supplier/dealers, except when the amount involved is less than P1,000.00

• Certification by the agency head or his duly authorized



representative indicating particularly why the purchase was under emergency and the reasonableness of the price paid or contracted for and that it was the lowest obtainable price at the time of purchase or order. (Sec. 439, GAAM Vol. I)

• Amount does not exceed limitation provided for in authorizing law/resolution/regulation. (Sec. 439, GAAM Vol. I)

e. Negotiated Contracts• Authority to enter into negotiated contract• Contract documents and Performance Bond• Plans and Specifications• Program of Work and Detailed Cost• Notice to Commence Work• Inspection Report and Contractor’s Accreditation (COA

Circular 92-389)f. Additional Documentary Requirements for each mode of

Procurement• Copy of advertisement/call for bid• Winning bidder’s offer• Abstract of Bids showing the lowest and most responsive

bidder, supported by winning bidder’s offer and bid tenders by the other participants

• Letter of award or acceptance• Performance bond of winning bidder, and• Authority to conduct Public bidding (COA Circular 92-389)• In national agencies, choice of winning bid should consider

the following factors:1. conformity with specifications in the invitation to bid.2. price quoted considers Flag Law, the other procurement

related laws and policies3. when time is of the essence, the bidder who offer to

deliver within the period stipulated in the invitation to bid shall be awarded the contract, provided the price is not unreasonably bigger than the lowest price offered

4. all other things being equal, the bidder shall be preferred, to obtain uniformity in quality, tensile, strength, color shade, etc.

5. reliability of bidders as supplier or contractor (COA Circular 92-389)

Additional Requirements for Special Purchase like Motor Vehicle/ Equipment/ Battery and Tires/ Repair of Motor Vehicles and other Equipment


g. Purchase of Motor Vehicles/Equipment• Evidence of available and appropriate funds actually release

for the purpose• Authorization by the President (Section 82, P. D. No. 1177)• Issuance to user should be covered by Memo Receipt for

Equipment, semi-expandable and non-expendable property. [General Form No. 32(A)]

h. Purchase of Battery and Tires• Report of Waste Materials for the replaced worn-out items.• Memo Receipt, semi-expendable and non-expendable

property, [General Form No. 32 (A)],• Covering the issuance of the battery and tires

i. Purchase of Spare-Parts• Report of Waste Material covering the replaced or worn-out

parts.

11. Cash Advancea. For Initial Cash Advance

• Copy of designation by the Agency Head in case the Accountable Officer (AO) is not a disbursing officer.

• Copy of approved application for bond• Approved Request for Cash Advance• Payroll or list of payees with their net payment (for payroll)• Estimate of expenses (for petty operating expenses, current

operating expenditures & NCCA Activity)b. For the Liquidation of Cash Advance

b.1. For salaries and wages:• Report of Disbursement with all duly signed payroll and/or

vouchers and all pertinent supporting documents, such as daily time records, approved leave of absence, etc.

b.2. For Petty Operating Expenses:• Report of Disbursement with supporting documents• Approved Requisition and Issue Slip / Purchase Request

with the Certificate of Emergency Purchase, if necessary (for supplies)

• Receipts, Sales Invoice, Certificate of Acceptance / Inspection (for supplies).

• Duly approved trip ticket, receipt (for gasoline)• Such other supporting documents as are required by the

nature of the expense.



b.3. For Current Operating Expenditure• Same requirements as those for salaries, wages, etc. and petty

operating expenses• Canvass of at least three suppliers (not required if purchase is

made on official travel)c. Bonding requirements of Accountable Officer

• Appointment and/or designation as accountable officer• Written character reference by at least three officials of the

agency, one of whom is the Administrative and/or Legal Officer, other than the official who appointed/designated him.

• Statement of assets and liabilities as of the end of the preceding year.

12. Interfund Transfer to other Government Agency (GO)

a. First Release• Approved Project Proposal• Approved Board Resolution• Notarized Memorandum of Agreement• Official Receipt• Approved Line-Item Budget• Grant Chart

b. For Final Release (nos. 1-6 previous release & the ff:)• Original Copy of the Report of Check Issued (verified by the

IA Accountant)• Original Copy of the Report of Disbursement (verified by the

IA Accountant)• Certificate of Settlement and Balances & Credit Notice (to be

submitted to the NCCA Resident Auditor)

• GUIDELINES ON ENTITLEMENT OF REPRESENTATION AND TRANSPORTATION ALLOWANCE (RATA)

a. The officials/employees who are entitled to receive RATA are as follows. (Sec. 317, GAAM)• Those who are expressly authorized by the General

Appropriations Act (GAA) and those of equivalent rank as may be determined by the DBM; and

• Those who are duly designated by the competent/appointing authority to a vacant position which is entitled to RATA.

b. Officials and employees allowed by the law to collect monthly commutable representation and transportation allowance shall


be paid from the programmed appropriation provided for their representative offices, not exceeding the rates indicated in the current General Appropriations Act.

c. The grant of commutable transportation allowance must be expressly authorized by law or provided in a budget approved by an appropriating body.

d. Officials and employees receiving commutable transportation allowances are no longer entitled to the use of any government vehicle in the performance of their duties except as may be approved by the President. If one is used, a proportionate amount should be deducted.

e. Commutable RATA, by its very nature, are additional perquisites attached to a position, the enjoyment of which presupposes actual rendition of service incident to or in connection with the discharge of official duties. Hence, the official who is on leave for more than one month is not entitled to collect the same (COA Decision 290, Sept. 13, 1982)

f. An employee who is not authorized by the GAA to collect RATA but is designated to a position vacated temporarily by the incumbent on account of his attending a training course, scholarship grant, seminar or similar activity, or on vacation or sick leave, shall be entitled to the regular RATA of the position on a reimbursable basis provided:• He is duly designated by the appointing authority (COA Sec. 257

S. 1982)• He acted as an Officer-In-Charge for at least one (1) month• He is expressly authorized in his office order to collect RATA• The incumbent is no longer collecting the same

g. An official of employee who was wrongfully removed or prevented from performing his duties is entitled to back salaries but not RATA. The rationale for the grant of RATA is to provide the official concerned additional funds to meet necessary expenses incidental to and connected with the exercise or the discharge of the functions of an office. If he is out of the office, voluntarily or involuntarily, it necessary follows that the function of the office remained un-discharged. And if the duties of the office are not discharged, the official does not and is not supposed to incur expenses. There being no expenses incurred there is nothing to be reimbursed.



RULES AND REGULATIONS FOR OFFICIAL LOCAL AND FOREIGN TRAVELS OF GOVERNMENT PERSONNEL (EO 248)(as amended by EO 298 March 23, 2004)

A. Approval of Local Travel1. For seven (7) calendar days and below – approval of the head of

office/bureau or its equivalent.2. For more than seven (7) calendar days but not more than one (1)

calendar month – approval of the Department Secretary or his equivalent.

3. For more than one (1) calendar month – approval of the President or official duly authorized by him.

B. Allowable Travel Expenses for Local Travel:1. Travel Allowance – which will cover the cost of meal, inland

transportation and incidental expenses – P400.00 and Hotel Room/Lodging Rate P400.00

2. Actual transportation fare from official station to destination and back.

C. Claims for payment of travel expenses for official local travel in the amount of P800.00/day shall not require receipts except in the following cases:1. In excess of Four Hundred Pesos (P400.00)/day

• upon presentation of bills with official receipts covering the whole amount;

• upon certification by the Head of the agency concerned as absolutely necessary in the performance of an assignment. Provided that, for this purpose, certification or affidavit of loss shall not be considered as appropriate replacement for the required hotel room/lodging bills and receipts.

2. When the official travel is to places within the fifty (50) kilometers radius from the last city or municipality covered by the Metro Manila Area:• submission of the hotel room/lodging bills or invoices with official

receipts• if they commute daily, allowable amount to collect is P400.00/

day upon presentation of transportation tickets but the presentation of bills and receipts for the cost of meal is not required.


D. Approval of Foreign TravelFor prior approval of the President of the Philippines.

1. Department Secretaries, Undersecretaries, Heads of Financial institutions; Justices of the Supreme Court and the Court of Appeals, members of the Constitutional Commissions and those which require full power.

2. Travel that will last for more than one (1) calendar month, regardless of rank;

3. For delegations or groups of two or more persons regardless of ranks of participants.

For prior approval of their Department Secretaries and their equivalent1. All other officials and employees for travel that will last for one (1)

calendar month or below.2. Official or employee who will be the lone representative of the agency.

E. Allowable Expenses for Foreign Travel1. Pre-departure Expenses – One Thousand Five Hundred Pesos

(P1,500.00) to cover miscellaneous, incidental expenses, such as taxi fare, passport, photographs, immunization, visa fees, tips, porter age and airport terminal fees.

2. Transportation – The allowed official transportation shall be of the economy class unless otherwise specified in the travel authority and approved by the President. Payment shall be made direct to the airline.

3. Clothing Allowance – Four Hundred US Dollar ($400.00)* Per memo it is suspended

4. Travel Allowance – Base on Daily subsistence allowance as provided under the UNDP index (50%) for hotel room/lodging, (30%) for meals; and( 20%) for incidental expenses.

5. In excess of the DSA authorized under EO 298 – upon certification by the head of the agency concerned as absolutely necessary in the performance of an assignment and upon the presentation of hotel room bill with official receipts subject to approval of the President. Provided that, for this purpose, certification or affidavit of loss shall not be considered as appropriate replacement for the required hotel room/lodging bills and receipts.

6. Travel Time (Sec.333, GAAM Vol.1)a. Asian countries – not more than 1 day before and 1 day after the

conference or missionb. All other countries – not more than 3 days before and 3 days after

the conference or mission.7. Representation Expenses – not exceeding One Thousand US Dollar



($1,000.00) duly supported by bills or receipts and upon prior approval of the President.

8. Insurance – reimbursement of premium for accident insurance coverage, not exceeding Two Hundred thousand Pesos (P200, 000.00) for the duration of his travel.

F. Limitations on Payment of Traveling Expense1. Full travel expenses shall be allowed only in cases of absence from the

official station for one (1) full day.2. In cases where such absence is for less than a full day, the travel

allowance shall be divided as follows:2.1 When leaving the permanent official station before 12:00 noon

shall be allowed the full amount of the travel expenses. (100%)2.2 When leaving the permanent official station after 12:00 noon

shall be allowed only ½ of the amount of the travel allowance, and full amount for the hotel/lodging room rate.

2.3 When returning to the permanent official station before 12:00 noon shall be allowed only one-half (1/2) of the amount of the travel allowance only.

2.4 When returning to the permanent official station after 12:00 noon shall be allowed the full amount of the travel allowance only.

3. Payment is recorded as cash advance and subject to liquidation upon return to official station.

G. Limitations to Foreign Travel (Section 354, GAAM Vol. 1)1. Where the official or employee traveling abroad is provided by the

host government or institution with per diem, or allowance lower than the prescribed rate, he shall be entitled to difference only.

2. Clothing allowance shall not be granted oftener that once every twenty-four (24) months. A certification shall be submitted to the effect that no clothing allowance had been received during the next preceding twenty-four (24) months.

3. Expenses for valets, room attendants, laundry, pressing, haircuts and similar services furnished by hotels are not reimbursable.

4. No private person shall be granted the privilege of reimbursement/payment of foreign travel expenses and allowances for services under the guise of voluntary service except in case of emergency and when authorized by the President.

H. Liquidation Report on Traveling Allowance granted as Cash Advance• For foreign travel – within sixty (60) days after his return to the

Philippines.


• For local travel – within sixty (30) days of his return to his permanent station in the case of official local travel.

• He shall submit a signed Liquidation Voucher together with all the requirements listed for local and foreign travel after the trip, to the Accounting Section within the prescribed period.

• Claims for lodging or hotel accommodation in excess of authorized DSA/day shall be allowed only when duly supported by appropriate hotel room bills with official receipts; provided, that, for this purpose, no. certification or affidavit of loss shall be considered.

I. Submission of Accomplishment Report• For Foreign travel of every official or employees – a recommendation,

if any, on the conference or seminar attended, examination or investigation conducted, or mission undertaken, to the head of his office, within one (1) month after his return to official station.

• For Foreign travel of delegation – a report of the delegation to be submitted to the President of the Philippines through the Secretary of Foreign Affairs not later than one (1) month after the closing of the conference or convention.

• GUIDELINES ON THE GRANTING, UTILIZATION AND LIQUIDATION OF CASH ADVANCE PER COA CIRCULAR 97-002

A. Granting and Utilization of Cash Advance1. No Cash Advance shall be given unless for a legally authorized specific

purpose.2. 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.

3. A Cash Advance shall be reported on and liquidated as soon as the purpose for which it was given has been served.

4. Only permanently appointed officials and employees shall be granted cash advances.

5. Only duly appointed or designated disbursing officers may perform disbursing functions. Officers and employees who are given cash advances for foreign travel need not be designated as disbursing officers.

6. Transfer of cash advance from one accountable officer to another shall not be allowed.

7. The cash advance shall be used only for the specific legal purpose for which it was granted. Under no circumstances shall it be used for encashment of checks or for liquidation of a previous cash advance.



8. Only one disbursing officer shall be assigned/designated for a specific legal purpose. Additional disbursing officers may assigned/designated for the same purpose only when fully justified by the agency head (Sec. 174.c.GAAM Vol. 1)

9. The accountant shall obligate all cash advances granted. He shall see that cash advances for a particular year are not used to pay expenses of other years.

10. No cash advance shall be granted on account of infrastructure or other undertakings on a project basis (Sec. 174.g.GAAM Vol. 1)

11. Whenever a cash advance is subjected to cash examination by auditors, any money taken from the accountable officer supported merely by chits and forms of IOUs shall not considered as valid disbursement even if it was actually given to the official or employee who signed them (Sec. 174.i. GAAM Vol.1)

• For salaries, wages, allowances, honoraria and other similar payments• The cash advance shall be equal to the net amount of the payroll for a

pay period.• The cash advance shall be supported by the documents required in the

initial cash advance.

• For Petty Operating expenses1. Cash Advance shall be sufficient for the recurring expenses of the

agency for one month. The AO may request replenishment when the disbursement reaches at least 75% or as the need arises, by submitting a replenishment voucher with all supporting documents duly summarized in a report of disbursements.

2. The cash advance shall not be used for the payment of regular expenses, such as rentals, subscriptions, light and water and the like. Payments out of the cash advance shall be allowed only for amounts not exceeding P15, 000.00 for each transaction, except when a higher amount allowed by the Commission on Audit. Splitting the ceiling shall not be allowed.

• For Field/Activity Current Operating Expenses• The special cash advance shall be used to pay the salaries and wages

of the employees and the miscellaneous operating expenses of the activity. Payment for each transaction shall not be subject to amount limitation. However, all payments shall be approved by the Director/Head of field Office.

• The amount for the cash advance shall be limited to the requirements for two months. Within 5 days after the end of each month, the


AO shall submit a Report of Disbursements. Additional cash advances shall be granted on the basis of the activity budget or the requirements for two months, whichever is lower.

• For Official Travel (please Guidelines on Travel)• The grant of cash advance for both official and foreign travel shall be

governed by the provisions of EO 248 and COA Circular No. 96-004 dated April 19, 1996.

B. Liquidation of Cash Advance

1. The accountable officer shall liquidate his cash advance within the prescribed period as follows:a. For salaries and wages, etc. – within 5 days after each 15th day/

end of the month pay period.b. For petty operating expenses and field operating expenses –

within 20 days after the end of the year; subject to replenishment during the year.

c. For official travel – within 60 days after return to the Philippines, in case of foreign travel, within 30 days upon return to his permanent station, in case of local travel.

Failure of the accountable officer to liquidate his cash advance within the prescribed period shall constitute a valid cause for the withholding of his salary or appropriate administrative action.

2. The accountable officer shall prepare the Report of Disbursement in three (3) copies and submit the same with the vouchers/payroll and supporting documents to the Accountant. For payments based on receipts and invoices only, he shall also prepare a liquidation voucher which shall be submitted with the report and the supporting documents to the Accountant. He shall ensure that receipt of the report is properly acknowledged by the Accountant.

3. Within ten days after the receipt of the report and supporting documents, the Accountant shall verify the report, record it in the books and submit the same with all the vouchers/payrolls and supporting documents to the Auditor.

4. When a cash advance is no longer needed or has not been used for a period of two (2) months, it must be returned to or deposit immediately with the collecting officer.

5. All cash advances shall be fully liquidated at the end of each year. Except for petty cash fund, the Accountable Officer shall refund any unexpected balance to the Cashier/Collecting Officer who will issue the necessary official receipt.



6. At the start of an ensuing year, a new cash advance may be granted provided the previous cash advance has been settled or a proper accounting made thereof.

• SPECIALIZED GUIDELINES ON FUNDS TRANSFERRED

TO AGENCIES (IAS) AND GRANTS TO NON-GOVERNMENT ORGANIZATIONS (NGOS), PEOPLES ORGANIZATIONS (POS), INDIGENOUS PEOPLES GROUPS (CULTURAL COMMUNITIES), SCHOOL-BASED ORGANIZATIONS AND INDIVIDUALS

1. For Funds Transferred to Implementing Agencies such as other National Government Agencies (NGAs), Local Government Units (LGUs) and Government-Owned and Controlled Corporation (GOCCs) (pursuant to COA Cir. 2007-001)a. Fund Releases

• An amount sufficient for three months operation subject to replenishment upon submission of the reports of disbursements by the Implementing Agency (IA.)

• The Total project cost, as may be determined by the Heads of the two agencies.

• Said amount will be released upon submission of the notarized Memorandum of Agreement and Official receipt.

b. Liquidation Requirements• Report of Checks Issued (RCI) and Report of Disbursement

(RD) approved by the Head of the Agency and to be submitted within ten days after the end of each month/end of the agreed period for the project by the IA Accountant.

• Final Report of the project, including a copy of the final output as appropriate.

• Certificate of Settlement and Balances (CSB) and the Credit Notice (CN) issued by the IA Auditor.

2. For Grants to NGOs/POsa. Fund Releases (Pursuant to COA Cir. 96-003)• If the project is to be implemented within three (3) months

• Fund assistance worth P300, 000.00 or less, shall be released in two (2) tranches as follows:a. 90 % upon approval and signing of the MOAb. 10% upon completion of the project

• Fund assistance worth more than P300, 000.00 shall be released in four (4) tranches as follows:


a. 15% upon approval and signing of the MOA.b. 35% after 50% project completion duly verified and

certified by the NCCA-PMED staff.c. 40% upon 90% project completion duly verified and

certified by the NCCA-PMED staff.d. 10% upon completion of the project.

• If the project is to be is implemented for more than three (3) months• Fund assistance shall be released in three (3) tranches, as

follows:a. First release shall cover two (2) months of operation

but not to exceed 30% of the total fund assistance, upon approval and signing of the MOA.


c. 10% upon completion of the project.• In any of these releases, the grantee shall issue an official receipt.

b. Liquidation Requirements (per Specialized Guidelines duly approved by COA dated Dec. 18, 2000)

• For second release• Progress report on the implementation of the project• Report of Expenses for the first release signed by the

accountant or treasurer and the President or Executive Director of the NGO/PO and certified by an independent Certified Public Accountant.

• Certificate of Percentage of Project Completion duly verified and signed by the NCCA-PMED staff.

• For final release• Final Report of the project, including a copy of the final

output as appropriate.• Certificate of Acceptance of Output by the NCCA• Report of expenses signed by the accountant or treasurer

and the President or Executive Director of the NGO/PO and certified by an independent Certified Public Accountant.

• Monitoring and Evaluation/Assessment Report signed by the NCCA-PMED staff.

• Certificate of Acceptance of Project by the beneficiaries, whenever applicable.

c. Accreditation Requirements (Pursuant to COA Cir. 2007-001)1. Certificate of Registration with the Securities and Exchange

Commission (SEC), and/or either the Cooperatives Development Authority (CDA) or the Department of Labor and Management



(DOLE) or other pertinent national agency. Exempted from this registration requirement are international organizations and specialized agencies doing business in this country as a result of bilateral agreements.

2. Authenticated copy of the latest Articles of Incorporation, or Articles of Cooperation the case may be, showing the original incorporators/organizers and the Secretary’s certificate for incumbent officers, together with the Certificate of Filing with the SEC/Certificate of Approval by the CDA.

3. Financial reports, audited by an independent Certified Public Accountant if in operation for three (3) years or more.

If less than 3 years in operation:• Report of accomplishment or List of projects undertaken

by the NGO/PO to show its experience and expertise in implementing the project to be funded.

• Proof certified by its President and Secretary that NGO/PO has previously implemented similar projects.

4. Disclose by the NGO/PO of other related business, if any and extent of ownership therein.

5. WFP, and Sources and Details of Proponents Equity Participation in the project.

6. Complete proposal approved/signed by its officers which shall include the objectives, target beneficiaries, feasibility studies, risk assessment, designs, plans, blue prints, charts, etc.

7. List and/or photographs of similar projects previously completed.8. A sworn affidavit of the Secretary of NGO/PO that none of its

incorporators, organizers, directors or officials is an agent or related by consanguinity or affinity up to fourth civil degree to the officials of NCCA.

LIMITATIONS IN THE USE OF THE FUND TRANSFER TO NGOS/POS (Pursuant to COA Cir. 2007-001)

A. No portion of the funds shall be released before the signing of the MOA. Checks issued by the GO covering the release of fund to the NGO/PO shall be crossed for deposit to its savings or current accounts.

B. No portion of the funds granted shall be used for the following:• Money market placement, time deposit, or other forms of

investment;• Cash advance of any official of the NGO/PO, unless related to


implementation of the project;• Payment of salaries, honoraria and any form of allowances of the

personnel of GO or the NGO/PO who are not connected with the project;

• Purchase of supplies, materials, equipment and motor vehicles of the Govt. Organization; and

• Acquisition of assets of the NGO/PO, unless necessary for the prosecution of the project and specifically stipulated in the MOA.

3. For Indigenous Peoples Groups (Cultural Communities) [(per Specialized Guidelines duly approved by COA dated Dec. 18, 2000)]

a. Fund Releases• If the project is to be implemented within three (3) months


• Fund assistance worth more than P300, 000.00 shall be released in four (4) tranches as follows:a. 15% upon approval and signing of the MOA.b. 35% after 50% project completion duly verified and certified



• If the project is to be implemented for more than three (3) months• Fund assistance shall be released in three (3) tranches, as follows:



c. 10% upon completion of the project.• In any of these releases, the grantee shall issue official receipt or

acknowledgment receipt, as the case may be.

b. Liquidation Requirements (same as in second release on grants to NGOs,POs)

• For second release• Progress report on the implementation of the project• Summary of expenses prepared by the leader of the grantee group



or his representative and attested by two competent witnesses from any of the following – a national or local government agency, a sectorial organization, or concerned NCCA committee or staff member.


• For final release• Final Report of the project, including a copy of the final output as

appropriate.• Certificate of Acceptance of Output by the NCCA• Summary of expenses prepared by the leader of the grantee group

or his representative and attested by two competent witnesses from any of the following – a national or local government agency, a sector organization, or concerned NCCA committee or staff member.



c. Accreditation Requirements • Certification from a sector organization, a national agency (e.g.

National Commission on Indigenous People, National Museum, etc.), a local government unit, an academic institution, and/or the NCCA Sub-Commission on Cultural Communities and Traditional Arts attesting to the credibility and capability of the officers and members to implement the project in accordance with additional guidelines set forth by the Committees.

4. For School-Based Organizations (as approved by COA per letter dated Dec. 18, 2000)












b. Liquidation Requirements • For second release

• Progress report on the implementation of the project• Report of Expenses for the first release duly signed by the school

official or faculty member concerned, the organization head and an independent Certified Public Accountant or certified by the NCCA’s Internal Auditor.


• For final release• Final Report of the project, including a copy of the final output as

appropriate.• Certificate of Acceptance of Output by the NCCA• Report of Expenses, signed by the school official or faculty

member concerned, the organization head and an independent Certified Public Accountant or certified by the NCCA’s Internal Auditor.



c. Accreditation Requirements • List of officers and members of the organization.• Certification from the school official concerned on the legality /

existence of the organization and on the credibility and capability of the officers and members to implement the project.



5. For Individuals (as approved by COA per letter dated Dec. 18, 2000)











b. Liquidation Requirements • For second release

• Progress report on the implementation of the project• Report of Expenses for the first release duly signed by the grantee

and supported by receipts and other satisfactory evidence.• Certificate of Percentage of Project Completion duly verified and

signed by the NCCA-PMED staff.• For final release

• Final Report of the project, including a copy of the final output.• Certificate of Acceptance of Output by the NCCA


• Report of Expenses, signed by the grantee and supported by receipts and other satisfactory evidence.



c. Accreditation Requirements 1. Biographical Data of the Individual with two copies of passport

size pictures.2. List of completed projects and accomplishments similar to the

purpose of the grant application.3. At least two satisfactory endorsements of a recognized leader or

practitioner in the field of culture or art, such as an academic or cultural institution or the pertinent NCCA National committee.

RULES AND REGULATIONS IN THE GRANT, UTILIZATION AND LIQUIDATION OF FUNDS TRANSFERRED TO OTHER GOVERNMENT AGENCY (COA Circ. No. 94-013)

A. GENERAL GUIDELINES1. The NCCA and the Implementing Agency (IA), who is also a

government agency, shall enter into a Memorandum of Agreement (MOA) or a similar document before implementing the approved project.

2. The MOA shall provide for the requirements for project implementation and reporting.

3. The cash/money transferred shall be taken up as Cash, Inter-Agency Transferred Funds (8-70-684) by the NCCA and as a trust liability (8-14-100) by the IA.

4. The fund to be transferred of sub-allotted to the IA shall be as follows:a. an amount sufficient for three months operation subject to

replenishment upon submission of the reports of disbursement by the IA, or

b. the total project cost, as may be determined by the Heads of the two agencies in either case, with 10% retention fee.

5. The check shall be issued in the name of the IA for deposit to its trust account in its authorized government depository bank. The IA shall issue its official receipt in acknowledgement.

6. A separate subsidiary record for each account shall be maintained by the IA whether or not a separate bank account is opened.

7. Within ten (10) days after the end of each month/end of the agreed period for the Project, the IA shall submit to the NCCA the following:



8. The NCCA shall draw a Journal Voucher to take up the reports. The amount to take up the liquidation per RCI shall be net of the cash advances granted by the IA to its accountable officers in accordance with the Commission on Audit Circular No. 90-331 dated May 3, 1990.

9. The IA Auditor shall audit the disbursements out of the trust accounts in accordance with existing COA Regulations.

10. The IA Auditor shall return to the NCCA any unused balance upon completion of the project.

B. DUTIES AND RESPONSIBILITIES OF THE NCCA1. Obligate the allotment for the project to be implemented based on

the advice of allotment and/or memorandum of agreement or similar document.

2. Issue a check in the name of Implementing Agency (IA).3. Maintain a subsidiary ledger of the cash transferred pertaining to the

project.4. Require the IA to submit the reports and furnish the IA with a copy

of the journal voucher taking up the expenditures. Upon receipt of the copy of the Certificate of Settlement and Balances (CSB) and the Credit Notice (CN) issued by the IA Auditor, the Accountant shall draw a journal voucher the IA with a copy of the Journal Voucher.

5. Issue the official receipt for the unexpended balance and the refunded disallowance remitted by the IA.

C. DUTIES AND RESPONSIBILITIES OF THE IMPLEMENTING AGENCY (IA)1. Issue an official receipt for every amount received from NCCA2. Deposit the amount with its authorized depository bank3. Keep separate subsidiary records for the trust liability whether or not

a separate bank account is maintained.4. Within five (5) days after the end of each month, the Accountable

Officer (AO) shall prepare the RCI and the RD and shall submit, with all supporting vouchers/payrolls and documents, to the Accountant. These reports shall be approved by the Head of the Agency.

5. Within ten (10) days after receipt from the AO, the Accountant shall verify the Reports, provide accounting entries, record and submit the duplicate copies of the Reports with all the originals of vouchers/payrolls and all supporting documents to the IA Auditor. The Accountant shall ensure that only expenses for the project are included in the Reports. He shall submit the original copy of the Reports to the NCCA (Attention: the NCCA Accountant)

6. Record the disallowance in audit after receipt of the CSB and the CN


issued by the IA Auditor and Auditor and require the settlement of any suspension and disallowance.

7. Return to the NCCA any unused balance and refund of disallowance upon completion of the project.

D. DUTIES AND RESPONSIBILITIES OF THE NCCA AUDITOR

1. Ensure that the fund transferred is for a project of the NCCA with appropriate allotment and covered by a MOA/similar document and that it is properly recorded.

2. Advise the IA Auditor of the funds transferred.3. See that reports of disbursements are recorded, transmit the CSB and

the CN from the IA Auditor to the Head and Accountant of the NCCA and ensure that the disallowances are immediately taken up in the NCCA books.

4. Coordinate with the Auditor of the IA for the regular reconciliation of the accounts.

E. DUTIES AND RESPONSIBILITIES OF THE AUDITOR OF THE IMPLEMENTING AGENCY (IA)1. Ensure that the fund transferred is taken up as liability in the books

and that a separate subsidiary ledger is maintained.2. Audit the transactions for the project within thirty (30) days upon

receipt of the reports from the IA Accountant.3. Issue a separate CSB and CN for the trust account and furnish the

NCCA Auditor with a copy.4. See that the unexpected balance and the refund of the disallowance

are remitted to the NCCA.

F. LIMITATION IN THE USE OF THE FUND TRANSFER ( COA Cir. 94-013)

In no case shall the fund transferred be utilized for the payment of additional compensation to employees in the form of allowances, incentive pay, bonuses, honorarium, or other forms of additional compensation, except as may be authorized by law or existing regulations, nor shall it be used to create new positions, to augment salaries of regular personnel or in case of purchase motor vehicles without prior approval of the Office of the President.



• GUIDELINES ON THE PAYMENT OF HONORARIA

1. Honoraria rates shall be based on DBM National Compensation Circular No. 75 dated March 1, 1995, item 6.1 & 2, to wit:

Level I Project Management Committee ChairpersonVice – Chairperson or equivalentProject Management/Director or equivalent

2,500.00

Level II Project Management Committee Member or equivalentAssistant Project Manager or equivalent Project Consultant/Research/Expert/Specialist

2,000.00

Level III Technical Staff Team Leader/CoordinatorSenior Technical Staff/Team Leader

1,600.00

Level IV Technical Staff/Team Member 1,200.00

Level V Administrative Staff 800.00

Other rates which are not in accordance with the existing equivalent position as per NCC No. 75 will be based on Civil Service Circular No. 43, dated Oct. 14, 1993 and CSC MC No. 15, Series of 1998.

2. All personal services shall be subject to 10% EWT & 3 % GMP withholding taxes required by the Bureau of Internal Revenue.

3. Payment of honoraria shall be supported with the documents listed on the Checklist for Processing of Payments.

• GUIDELINES ON THE USE OF REIMBURSEMENT EXPENSE RECEIPT (RER)1. The Reimbursement Expense Receipt (RER) is used to support claims

for reimbursement of expenses of more than SEVENTY FIVE PESOS ONLY (P75.00) where payee’s printed receipt is not available.

2. The RER shall contain the printed name signature and address, and the number, date and place of issue of the residence certificate of the person who receive the payment. In the absence of residence certificate, a signature of the witness should be indicated in the RER.

3. The form is prepared in one copy only and attached as supporting document to the reimbursement voucher.

4. The RER may be used in the following expenses:• Transportation expense (taxi, jeepney, bus and boat fare)• Xerox/photocopy services• Food• Communication


• GUIDELIES ON RECEIPTS AND INCOME

1. Issuance of Official Receipt. All collections of the government must be evidenced by an official receipt (Section 68, PD 1445). No payment of any nature shall be received by a collecting officer without immediately issuing an official receipt in acknowledgment thereof.

2. Daily Remittance/Deposit of Collection. Public officials authorized to receive revenue or receipts of any kind are required by law, rules and regulations to remit or deposit intact the full amount so received and collected by them to the National Treasury. At no instance should money in the hands of the collecting officer be utilized for the purpose of encashing private checks. Daily remittance/deposit of collection is required or whenever the collection reaches the amount of P500.00 but not later than every Friday of each week.

3. Accounting for moneys and property received by public officials. Except as may be provided by law or competent authority, all moneys and property officially received by a public officer in any capacity or upon any occasion must be accounted for as government funds and government property. Government property shall be taken up in the books of the agency concerned at acquisition cost or at appraised value (Sec. 63. P. D. 1445)

4. Tax Exemption. Charitable institutions, churches and parsonages or convents appurtenant thereto, mosques and non-profit cemeteries and all lands and buildings and improvements, actually, directly and exclusively used for religious, charitable or educational purposes shall be exempt from taxation (Sec. 28, Art. VI, 1987 Constitution).

5. Fees, Charges and Assessments. All fees, charges, assessments, and other receipts or revenues collected by Commission in the exercise of its functions, at such rates as are now or may be approved by the Secretary concerned and the NEDA Board, shall be deposited with the National Treasury and shall accrue to the General Fund. PROVIDED, That certain receipts may be recorded as a Special Account in the General Fund or a Fiduciary or a Trust Fund. PROVIDED, FURTHER, That all revenues or income accruing to Special Accounts in the General Fund may be made available for expenditure for the Commission (Sec. 3 GAA 2011).

6. Revolving Fund. Revolving funds shall be established and maintained only in cases where said funds are expressly created and authorized by law (Sec. 5 GAA 2011).

7. Trust Receipts. Receipts from non-tax sources authorized by law for specific purposes which are collected/received by the Commission acting as a trustee, agent or administrator, or which have been received as guaranty for the fulfillment of an obligation, and all other



collections classified by law or regulations as trust receipts shall be treated as trust liability of the agency concerned and deposited with the National Treasury (Sec. 6 GAA 2011)

8. Performance Bonds and Deposits. Performance bonds and deposits filed or posted by private persons or entities with the Commission shall be deposited with the National Treasury as trust liabilities under the name of the agency concerned (Sec. 7 GAA 2011)

9. Seminar and Conference Fees. Government agencies which conduct training programs in relation to their mandated functions are authorized to collect seminar and conference fees from government and private agency participants, at such standard rates as the Department of Budget and Management and the Civil Service Commission shall deem appropriate (Sec. 9 GAA 2011)

10. Sale of Official Publications. Government agencies are hereby authorized to sell their official publications. The proceeds derived therefore shall be deposited with the National Treasury and shall accrue to the General Fund. Such proceeds may be made available to defray the cost of printing of such official publications subject to Special Budget pursuant to Section 35, Book VI of E. O. No. 292 (Sec. 10 GAA 2011)

11. Donations. Government agencies may accept donations, contributions, grants, bequests or gifts, in cash or in kind, from various sources, domestic or foreign, for purposes relevant to their function: PROVIDED, That in cases of donations from foreign governments, acceptance thereof shall be subject to the prior clearance and approval of the President of the Philippines upon recommendation of the Secretary of Foreign Affairs. Receipts from donations shall be accounted for in the books of the agency in accordance with pertinent accounting and auditing rules and regulations. Such donations, whether in cash or in kind, shall be deemed automatically appropriated for purposes specified by the donor. The receipts from cash donations and sale of donated commodities shall be remitted to the National Treasury and recorded as a Special Budget. The agency concerned shall submit to the Department of Budget and Management, the Senate Committee on Finance, the House Committee on Appropriations, and to the Commission on Audit a quarterly report of all donations whether in cash or in kind, as well as expenditures or disbursements of the amount released (Sec. 12 GAA 2011).


• GUIDELINES ON EXPENDITURES AND DISBURSEMENTS OF GOVERNMENT FUNDS

1. Certification of Availability of Funds. Before entering into contracts involving the expenditure of public funds, all departments, bureaus, offices or agencies shall secure a certification of availability of funds for the purpose from the agency Chief Accountant, subject to applicable rules and regulations as may be issued by the Department of Budget and Management. PROVIDED, that the certification of availability of funds sufficient to cover the cost of the contracted activities shall be contained in and made part of the contract duly signed by the Chief Accountant of the contracting agency. (Sec. 73 GAA 2011)

2. Disbursement of Funds. All appropriated funds shall be disbursed only through the National Treasury and/or authorized servicing banks under the Modified Disbursement Scheme.(Sec. 74 GAA 2011)

3. Purchase of Supplies, Materials and Equipment Spare Parts for Stock. The stock on hand of supplies, materials and equipment spare parts to be acquired through ordinary purchase out of appropriations shall at no time exceed normal three-month requirements (Sec. 21 GAA 2011).

4. Emergency Purchases. Emergency purchases of supplies, materials and spare parts of motor transport equipment is allowed in a monthly amount not exceeding four percent (4%) of the annual agency expenditure program for supplies and materials except as may be authorized by the President of the Philippines upon the joint recommendation of the Department of Budget and Management and the Commission on Audit (Sec. 22 GAA 2011).

5. Cultural and Athletic Activities. Out of the appropriations authorized GAA for maintenance and other operating expenses, an amount not exceeding One Thousand Two Hundred Pesos (P1, 200.00) may be used to purchase of costume or uniform for each participant and other related expenses in the conduct of cultural and athletic activities (Sec. 28 GAA 2011).

6. Limitations on Maternity Leave. Permanent and regular employees with 2 or more years of continuous service – 60 days are entitled with full pay; with less than 2 years of continuous service – 60 days with half pay (Sec. 12, Rule XVI, CSC Rules). Provisional or temporary employees with more than 2 years of continuous service – 60 days with half day pay; with less than 2 years of services, proportional based on ratio of 30 days maternity leave for years of continuous service.



7. Payment of Terminal Leave. Leave of absence with pay may be counted as part of the actual service rendered by an employee for purposes of his retirement under Sec. 12 ( c ) of Commonwealth Act No. 186, as amended by RA No. 1616. An official/employee where position was abolished and who is re-appointed or re-employed as contractual/consultant in the government after his retirement need not refund the money value of the unexpired portion of his terminal leave (P. D. No. 366)

8. Granting of clothing allowance. Annual clothing allowance shall be given to all employees, whether employed on permanent or emergency basis, who are in the service for at least six (6) consecutive months, provided he serves the agency for another six (6) months from the day he receives the allowance (Section 305 GAAM VOL. 11).

9. Service Contracts. Government agencies are hereby authorized to enter into service contracts with other government agencies, private firms or individuals and non-governmental organizations for services related or incidental to their respective functions and operations, whether on part-time or full-time basis.

Service Contracts may be entered into by the agency for professional consultancy services, janitorial, security and other related services, whenever practicable and cost-effective for the government.

Service Contracts shall be entered into by the agency through public bidding or negotiated contracts, subject to pertinent accounting and auditing rules and regulations.

10. Purchases through Public Bidding (E. O. 301 S. 1987). As a general rule, any provision of law, decree, executive order or other issuance’s to the contrary notwithstanding, no contract for public services, or for furnishing supplies, materials and equipment to the government or any of its branches, agencies or instrumentalities shall be renewed or entered into without bidding.

11. Prohibitions on Reimbursement of Transportation Allowance. Under no circumstances should fuel be issued for privately owned motor vehicles. No reimbursement for the cost of gasoline or diesel fuel 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 (Section 340 GAA Vol.1)

12. Bonding of Accountable Officers. Each accountable officer with a total cash accountability of P2, 000.00 or more shall be bonded. The amount of bond shall depend on the total accountability of the officer


as fixed by the Head of the Agency. An official or employee who has both money and property accountability, shall be bonded only once to cover both accountabilities, but the amount of the bond shall be in accordance with the Schedule.

13. Prohibition against Advance Payment on Government Contract (Section 88. P. D. 1445).a) Except with the prior approval of the President, the government

shall not be obliged to make advance payment for services not yet rendered or for supplies and materials not yet delivered under any contract thereof. No payment, partial of final, shall be made on any such contract except upon a certification by the head of the agency concerned to the effect that the services of supplies and materials have been rendered or delivered in accordance with the terms of the contract and have been duly inspected and accepted.

b) Notwithstanding the foregoing paragraph, any government agency, with the approval of the proper department head, may furnish supplies and materials to any party who has a contract with that agency if the supplies and materials are needed in the performance of the services being contracted for and the value thereof does not exceed in any one month ten percent of the value of services already rendered, due and unsettled as computed by the agency concerned.

14. Transfer of property between government agencies. Any government property that is no longer serviceable or needed by the agency to which it belongs may be transferred without cost, or at an appraised value, to other agencies of the government upon authority of the respective heads of agencies in the national government, or of the governing bodies of government-owned or controlled corporations, other self-governing boards or commissions of the government, or of the local legislative bodies for local government units concerned (Section 76. P. D. 1445).

15. Invoice and receipt upon transfer of funds or property. When government funds or property are transferred from one accountable officer to another, or from an outgoing officer to his successor, it shall be done upon properly itemized invoice and receipt which shall invariably support the clearance to be issued to the relieved or out-going officer subject to regulations of the Commission (Section 77 P. D. 1445).

16. Payments to creditors. Payments to creditors shall be made only upon the specific approval of the head of the agency concerned or his duly authorized representative, or if there be no such officer, upon the approval of the department head endorsed upon the check or voucher effecting the payment (Section 91 P. D. 1445)



17. Persons authorized to draw checks for payment out of government funds. Checks drawn against duly authorized bank accounts shall be drawn by the agency head having control of the appropriation or fund against which checks are chargeable, or by such subordinate officer as shall be designated for that duty by the said agency head, which shall all be duly deputized for the purpose by the Treasurer of the Philippines. Copies of the designation shall be furnished the Treasurer of the Philippines and the representative of the Commission. Notice shall likewise be given to the Treasurer of the Philippines and the Commission when the designation is revoked. No member of the accounting unit or the internal control unit of the agency may be designated to perform the duty (Sec. 92, P.D. 1445).

18. To who checks payable? Checks drawn against the Treasury Checking Account for Agencies maintained with any government depository unless it is countersigned by a duly authorized official of the Commission. When, in the opinion of the Commission, the interest of the service so requires, the check may be paid without the countersignature under such rules and regulations as it may prescribe from time to time (Section 94. P. D. No. 1445)

19. Countersigning of checks by auditors. No check shall be paid by the Treasurer of the Philippines, local treasurer, or any government depository unless it is countersigned by a duly authorized official of the Commission. When, in the opinion of the Commission, the interest of the service so requires, the check may be paid without the countersignature under such rules and regulations as it may prescribe from time to time (Section 94. P. D. No. 1445).

REPORTS AND ACCOUNTABILITY OF PUBLIC OFFICIALS AND EMPLOYEES

1. Report on Compliance with COA Recommendations. All government agencies shall submit to the Commission on Audit (COA) within sixty (60) days from their receipt of the COA Annual Audit Report, a status report on the actions they have taken on the audit findings and recommendations made by the COA pertaining to each of said agencies (Sec. __ P. D. 1445)

2. Final report of accountable officers. (1) An accountable officer, upon ceasing to act in his official capacity as such, shall submit to the auditor of the agency concerned a report of his accountability. (2) Any remaining balance of such accountability shall be deposited in the proper treasury without unnecessary delay (Section 80. P.D. 1445)

3. Reports of disbursing officers in a government agency. Disbursing officers in any government agency shall render monthly


reports of their transactions pursuant to regulations of the Commission to be submitted not later that the fifth day of the ensuing month to the auditor concerned who shall conduct the necessary examination and audit within thirty days from receipt thereof. (Section 100. P. D. 1445)

4. Primary and secondary responsibility. (1) The head of any agency of the government is immediately and primarily responsible for all government funds and property pertaining to his agency.

5. General liability for unlawful expenditures. Expenditures of government funds or uses of government property in violation of law or regulations shall be a personal liability of the official or employee found to be directly responsible therefore. (Section 103. P. D. No. 1445)

6. Records and reports required by primary responsible officers. Government unit shall likewise exercise the same degree of supervision over accountable officers under his supervision, otherwise he shall be jointly and solidarity the Head of any agency or instrumentality of the national government or any government – owned or controlled corporation and any other self-governing board or commission of the government shall exercise the diligence of a good father of a family in supervising accountable officers under his control to prevent the incurrence of loss of government funds or property, otherwise he shall be jointly and solidarity liable with the person primarily accountable therefore. (Sec. 104 P. D. 1445)

7. Measure of liability of accountable officers. (1) Every officer accountable for government property shall be liable for its money value in case of improper or unauthorized use or misapplication thereof; by himself or any person for those acts he may be responsible. He shall likewise be liable for all losses, damages, or deterioration occasioned by negligence in the keeping or use of the property, whether or not it be at the time in his actual custody.

(2) Every officer accountable for government funds shall be liable for all losses resulting from the unlawful deposit, use, or application thereof and for all losses attributable to negligence in the keeping of the funds. (Section 105. P. D. No. 1445)



8. Liability for acts done by direction of superior officer. No accountable officer shall be relieved from liability by any reason of his having acted under the direction of a superior officer in paying out, applying, or disposing of the funds or property with which he is chargeable, unless prior to that act, he notified the superior officer in writing of the illegality of the payment, application, or disposition. The officer directing any illegal payment or disposition of the funds or property shall be primarily liable for the loss, while the accountable officer who fails to serve the required notice shall be secondarily liable. (Section 106 P. D. No. 1445)

III. THE CASHIERING UNIT

• FINANCIAL REPORTS TO BE SUBMITTED FROM THE CASHIER TO THE ACCOUNTANT EVERY 10TH DAY OF THE FOLLOWING MONTH

1. Reports of Check Issued – summarizes all checks issued during the month. It shall be prepared by fund.

2. Reports of Disbursements – is used by the accountable/disbursing officers in liquidating its cash advances. It is prepared in triplicate, two copies of which shall be submitted with the vouchers, payrolls and supporting documents to the Accountants. The Disbursing Officer shall ensure that the report is properly received and acknowledged by the Accountant. Within ten days after receipt of the report and supporting documents, the Accountant shall verify the report, record in the books and submit the original copy with all vouchers/payrolls and supporting documents to the Auditor.

3. Report of Collection and Deposit – is used in reporting collections by the Collecting Officers and deposits by the Cashier.

4. Payroll – is used for payment of salaries and emoluments of government employees. It shows the names of employees, monthly salary/emolument, amount earned for the period, salary deduction and net amount paid. The signatures on the payroll are the evidence of payment. Payrolls shall be prepared in four copies. The original and one copy of the paid payrolls shall be submitted to the Chief Accountant for accounting entry. Posting from the subsidiary ledgers and index cards shall be made directly to the payroll. The other two copies shall be retained by the Administrative Officer for file copy and the other one for guide for the next preparation of payroll.


Serial number of DVMonth of issueYear of issue

DV0 0 – 0 0 – 0 0

5. Disbursement Voucher and Obligation Slip – is used by all government entities for all money claims. It shall be prepared in triplicate unless more copies are needed. The voucher and obligation slip are numbered in one series for each fund for each year. The numbering structure is as follows:

Serial number of OSMonth of issueYear of issue

OS0 0 – 0 0 – 0 0

6. Advice of Checks Issued and Canceled – It shall be prepared at least daily or whenever check are issued by the Disbursing Officer, and approved by the Head of Office or Unit. It shall be prepared in five copies with the original and duplicate submitted to the Government Servicing Bank. The duplicate copy is, in turn, forwarded by the bank to the Bureau of Treasury. The triplicate and quadruplicated shall be submitted to the COA Auditor and Chief Accountant, respectively, while the last copy is maintained by the Cashier for his own file.

Area ofResponsibility

Seq. No. Activity

Cash UnitCashier

� DailyReceives cash/check from payor representing collection based on the Order of Payment (OP) prepared by the Accounting Unit.

� Issues Official Receipt (OR) to acknowledge receipt of cash/check. Note Separate sets of ORs shall be used for the RA and NG Books.Note The OR shall be prepared in three copies and shall be distributed as follows:Original - PayorCopy � - To be attached to the Report of Collections and Deposits (RCD)Copy � - Cash Unit file



� Records collections in the Cash Receipts Record (CRR).

� Prepares Deposit Slip (DS) in three copies.Note The DS shall be distributed as follows:Original - AGDBCopy � - To be attached to RCDCopy � - Cash Unit file

� Deposits collections with AGDB.Note Collections pertaining to NG Books shall be deposited with the AGDB for the account of the Treasurer of the Philippines

� Based on the validated DS from the AGDB and copy of the ORs on file, prepares Report of Collections and Deposits (RCD) in two copies.

� Reviews and signs the RCD. Forward original of RCD, Copy � of the ORs and DS to the Accounting Unit.Note The RCD shall be distributed as follows:Original - Accounting Unit together with Copy No. � of the ORs and DS - to support the JEVCopy � - Cash Unit file

Bookkeeper � Records the RCD in the logbook maintained and forwards the same with the ORs and DS to the Accounting Unit for recording in the books of accounts.

Accountant � Based on the RCD, prepares JEV in two copies and signs “Prepared by” portion of the JEV.

�0 Reviews and signs ‘Certified Correct by’ portion of the JEV. Records the JEV and documents in the Cash Receipt Journal (CRJ) and/or Cash Journal (CJ) as the case may be.Note CRJ shall be used to record collection under the RA Books while the CJ shall be used to record collections under the NG Books.


DISBURSEMENTS

Disbursements Defined. 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.

Basic Requirements for Disbursements. The basic requirements applicable to all types of disbursements made by national government agencies are as follows:

1. Existence of a lawful and sufficient allotment certified as available by the Budget Officer;

2. Existence of a valid obligation certified by the Chief Accountant/Head of Accounting Unit;

3. Legality of transactions and conformity with laws, rules and regulation;

4. Approval of the expense by the Chief of Office or by his duly authorized representative; and

5. Submission of proper evidence to establish the claim.

Disbursements System. The Disbursements 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.

Certification on Disbursements. Disbursements from government funds shall require the following certifications on the DV:

1. Certification and approval of obligation slips and payrolls as to validity, propriety and legality of the claim (Box A of OS) by head of the department or office who has administrative control of the fund concerned;

2. Necessary documents supporting the DV and payrolls as certified and reviewed by the Accountant/Head of Accounting Unit (Box A of DV); and

3. Certification that funds are available for the purpose by the Accountant/Head of Accounting Unit (Box A of DV).

Disbursements Through Petty Cash Fund. 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 attached to the PCV.



Procedures for Disbursements Through Petty Cash Fund.

Area ofResponsibility

Seq. No. Activity

Receipt of Check for the Establishment/Replenishment of Petty Cash Fund

Various UnitPetty Cash Custodian

� Receives check from Cashier for the establishment/replenishment of petty cash fund. Retrieves Cash Disbursement Record (CDR) and records the date, reference and the amount of check in the ‘Disbursements’ column.

� Encashes check in GSB and keeps the cash in a safety vault.

Utilization of Petty Cash Fund

Requesting Personnel

� Accomplishes Box A ‘Requested by’ portion of the Petty Cash Voucher (PCV).

Immediate Supervisor

� Signs Box A ‘Approved by’ portion of the PCV and returns to Requesting Personnel.


� Submits to the Petty Cash Custodian for the release of fund.

Petty Cash Custodian

� Receives from the Requesting Personnel the PCV duly approved by concerned official.

� Upon granting of the petty cash advance and signs in Box B ‘Paid by’ portion of the PCV.


� Receives petty cash and signs in Box B ‘Cash Received by’ portion of the PCV.

Petty Cash Custodian

� Issues Copy � of the PCV to requesting personnel

�0 Retrieves CDR from file and records paid PCVs. Fills up the following columns: date, reference, name of payee, nature of payment, amount in the credit column and cash advance balance.

�� Files the original of PCV awaiting liquidation.

Liquidation of Petty Cash Advance

�� Receives from Requesting Personnel Copy � of the PCV together with supporting documents. Checks and reviews completeness of documents such as the date, amount and nature of expenses paid as shown in the supporting documents.


�� If incomplete, returns to Requesting Personnel for completion of needed supporting documents. If complete, retrieves the original of PCV from file and fills up Box D ‘Liquidation Submitted’ portion of the original and Copy � of PCVs.

�� Checks the appropriate boxes for ‘Received Refund’ or ‘Reimbursement Paid’ portion and signs Box C of the PCV.


�� Checks and fills up the appropriate boxes for ‘Liquidation Submitted’ and ‘Reimbursement Paid’ upon submission of necessary supporting documents and receipt or reimbursement of cash, if any, and signs the PCV.

Petty Cash FundCustodian

�� Returns Copy � of the PCV to the Requesting Personnel.

�� If the amount granted is equal to the amount paid as shown in the liquidated PCV, proceeds to Sequence No. ��.

If the amount is not equal to the amount paid, retrieves from file the CDR and records the necessary adjustments based on the liquidated PCV. Fills up the following columns: date, reference, name of payee, and nature of payment, amount in the appropriate debit, credit and balance columns.

�� Files the original of the PCV together with the supporting documents awaiting replenishment.

Replenishment of Petty Cash Fund

�� Retrieves from file the original of the PCV together with the supporting documents. Checks the completeness of all PCVs for replenishment.

�0 Prepares the Petty Cash Replenishment Report (PCRR) in two copies based on PCVs in numerical sequence and fills up the following columns: date, PCV No., particulars and amount.

�� Signs in the ‘Certified Correct by’ portion of the PCRR.

�� Based on the PCRR, prepares OS in three copies. Forwards Copies �-� of the OS, original of the PCRR and PCV, and supporting documents to Authorized Official for review and signature.

Authorized Official

�� Signs in Box A portion of the OS.

Petty Cash Fund Custodian

�� Forwards Copies �-� of the, originals of PCRR and PCVs and supporting documents to audit section for audit.



IV. THE ACCOUNTING UNIT

The Accounting unit adopts government accounting and maintains the books of accounts and prepares the financial reports and statements of the Commission.

• GUIDELINES AND PROCEDURES IN THE ACCOUNTING SECTION

OPERATING GUIDELINES1. The Accountant shall sign the Box A of the Disbursement Voucher to

certify the availability of cash, the completeness and propriety of the supporting documents and the proper liquidation of previous cash advances. Accounting entries are also recorded in the said box.

2. Upon signing the Box A, the DV shall be forwarded to the Executive Director for approval of payment by signing Box B and to the Cashier for preparation of check.

3. At the end of each month, the Cashier shall prepare all the accounting reports which include the Report of Checks Issued, Report of Disbursement, Report of Collections and Deposits forward it to the Accountant every 10th of the following month, for recording in the appropriate journals.

4. The Accountant shall record all financial transactions of the Commission in the Journal Entry Voucher and all the accounting reports to the Special Journals.

5. Upon recording to the appropriate journals, the Accountant shall prepare the General Ledger and summarize all accounts and prepare the Trial Balance.

6. The financial reports and statements are prepared by the Accountant and submitted to the Commission on Audit, Department of Budget and Management and all agencies concerned.

7. The paid Disbursement Vouchers are forwarded to the COA resident Auditor for post audit and safekeeping.

PROPERTY, PLANT AND EQUIPMENT, AND INVENTORY ACCOUNTS

Purchase of Property, Plant and Equipment. Property, plant and equipment acquired through purchase shall include all costs incurred to bring them to the location necessary for their intended use, like transportation costs, freight charges, installation costs, etc. These are recorded in the books of accounts as Assets after inspection and acceptance of delivery.


Property and Inventory Accounting System. The Property and Inventory Accounting System consists of the system of monitoring, controlling and recording of acquisition and disposal of property and inventory.

The system starts with the receipt of the purchased inventory items and equipment. The requesting office in need of the inventory items and equipment after determining that the items are not available in stock shall prepare and cause the approval of the Purchase Request (PR). Based on the approved PR and after accomplishing all the required procedures adopting a particular mode of procurement, the agency shall issue a duly approved Purchase Order.

Perpetual Inventory Method. Purchase of supplies and materials for stock, regardless of whether or not they are consumed within the accounting period, shall be recorded as Inventory account. Under the perpetual inventory method, an inventory control account is maintained in the General Ledger on a current basis.

Regular purchases shall be recorded under the Inventory account and

issuance thereof shall be recorded based on the Report of Supplies and Materials Issued. Purchases out of the Petty Cash Fund shall be charged immediately to the appropriate expense accounts.

The Accounting Unit shall maintain perpetual inventory records, such as the Supplies Ledger Cards for each inventory stock, Property, Plant and Equipment Ledger Cards for each category of plant, property and equipment. The subsidiary ledger cards shall contain the details of the General Ledger accounts.

For check and balance, the Property and Supply Office/Unit shall maintain Property Cards (PC) for property, plant and equipment, and Stock Cards (SC) for inventories. The balance in quantity per PC and SC should always reconcile with the ledger cards of the Accounting Unit.

Moving Average Method. The moving average method of costing shall be used for costing inventories. This is a method of calculating cost of inventory on the basis of weighted average on the date of issue. The Accounting Unit shall be responsible in computing the cost of inventory on a regular basis.



ACCOUNTABLE FORMS AND REPORTS TO BE SUBMITTED FROM THE SUPPLY OFFICER TO THE ACCOUNTANT EVERY 10TH DAY OF THE FOLLOWING MONTH

1. Requisition and Issue Voucher (RIV) – is used to requests for supplies and materials which shall be duly approved by authorized officials. It shall be prepared in three copies: the original id used by the Property Officer and submitted monthly to the Chief Accountant; the duplicate is used to support posting in the Supplies Ledger Card/Stock Cards; and the third copy is retained by the requisitioner.

2. Report of Waste Materials – is used to report all waste materials previously taken up in the books as assets so that they may be properly disposed of and dropped from the accounts. It is prepared in three copies. After the Auditor has acted on the report and the waste materials disposed accordingly, the original is submitted to the Chief Accountant, who shall prepare the journal voucher to drop the waste materials from the asset account. The duplicate is retained by the Auditor, and the triplicate is returned to the Property Officer.

3. Monthly Report of Supplies and Materials Issued – is used to report the monthly abstract of supplies and materials issued as evidenced by the Requisition and Issue Vouchers. It is prepared in two copies: the original, with the original RIV, is submitted to the Chief Accountant as basis for recording the issues in the General Journal thru Journal Voucher, the duplicate, with the duplicate RIV, is retained by the Property Officer.

ACCOUNTABLE FORMS TO BE MAINTAINED / ISSUED BY THE SUPPLY OFFICER

1. Supplies Ledger Card is kept for each type of supplies to record all acquisitions, issued and disposals. Transactions shall be posted promptly from source documents, such as delivery receipts, Requisition and Issue Vouchers, etc. The physical inventory of the supplies shall be reconciled with the supplies ledger cards and the control accounts.

2. Stock Cards is kept for each class of article. All receipts and issues of supplies and the balance on hand are recorded currently on this card. This form serves as a guide in preparing the estimates of the quantity and description of article needed and guarding against overstocking of supplies and materials. It also facilitates physical inventory taking.

3. Memorandum Receipt (MR) is issued to officials and employees for semi-expendable and non-expendable property and equipment for official use. It shall be accomplished in duplicate by the accountable officials or employees concerned. The original shall be submitted to the property


officers while the duplicate shall be kept by the user of the property.

When the employee goes on extended leave of absence or separated from services, the property officer shall see to it that such employee is duly cleared of his property responsibility.

Property not covered by memorandum receipts shall be considered as under the direct responsibility of the property officer.

4. Invoice Receipt for Property is prepared when funds or properties are transferred from one accountable officer to another or from an outgoing officer to his successor. This from shall invariably support the clearance to be issued to the relieved or outgoing officer.

Trial Balances, Financial Reports and Statements

The Financial Statements Process

Unadjusted Trial Balance

Pre-closing TBStatement of Income and

Expenses

Statement of Cash Flows

Balance Sheet

Post-closing TB

Adjusting Entries

Closing Journal Entries



Financial Reporting System. This Financial Reporting System (FRS) includes the preparation and submission of trial balances, financial statements and other reports needed by fiscal and regulatory agencies. The sub-systems are as follows:

Trial Balance. The Trial Balance shows the equality of debit and credit balances of all general ledger accounts as of a given period. It is prepared and submitted monthly, quarterly and annually. At the end of the fiscal year, the pre-closing and the post-closing trial balances shall be prepared.

Purposes of the Trial Balance. The trial balance is prepared to:1. prove the mathematical equality of the debits and credits after

posting; 2. uncover errors in journalizing and posting; and 3. serve as basis for the preparation of the financial statements. Pre-Closing Trial Balance. The Pre-Closing Trial Balance shall be

prepared after recording the adjusting journal entries in the General Journal and posting the same to the General Ledger. It shows the adjusted balances of all accounts as of a given period. This is also described as the adjusted trial balance.

Adjusting or Correcting Journal Entries. Under the matching principle, adjustments shall be made for economic activities that have taken place but are not yet recorded at the time when the financial statements are prepared. Such adjusting journal entries are made to ensure that revenues and expenses are recorded in the period when they are earned or incurred. Adjustments are of two main types: accrued items and deferred items.

Adjustment for Accrued Item. It is an adjusting entry for an economic activity already undertaken but not yet recorded into an asset and revenue accounts or a liability and expense accounts. It requires asset/revenue adjustments and liability/expense adjustments.

Asset/Revenue Adjustment. It involves earned revenues not yet recorded as assets and income at the end of the accounting period. Examples are receivables for revenues already earned but not yet collected nor billed as of the year end.

Liability/Expense Adjustment. It involves expenses, which already exist but remain unpaid at the end of the accounting period. Examples are salaries, wages and other expenses already incurred but not yet paid.

Adjustment for Deferred Items. These are adjusting entries transferring data previously recorded in an asset account to an expense account, or data previously recorded in a liability account to a revenue account. It also


requires asset/expense adjustments and liability/revenue adjustments. Asset/Expense Adjustments. These pertain to assets, portion of which

shall be recorded as expense of the agency at the end of the accounting period. Examples are prepaid expenses, bad debts and depreciation.

Bad Debts. Trade receivables shall be valued at their face amounts minus, whenever appropriate, allowance for doubtful accounts. Bad Debts expense and/or any anticipated adjustments, which in the normal course of events will reduce the amount of receivables from the debtors to estimated realizable values, shall be set up at the end of the accounting period.

The Allowance for Doubtful Accounts shall be provided in an amount

based on collectibility of receivable balances and evaluation of such factors as aging of the accounts, collection experiences of the agency, expected loss experiences and identified doubtful accounts.

The determination of bad debts expense shall be derived from computations based on percentages and aging of accounts receivable as follows:

Age of Accounts Percentage 1 - 60 days 1 % 61 - 180 days 2 % 181- 1 year 3 % More than 1 year 5 %

Depreciation for Property, Plant and Equipment. The costs of property, plant and equipment are allocated to the periods benefited through the provision of accumulated depreciation. Depreciation is the systematic and gradual allocation of the depreciable amount of asset over its useful life.



Method of Depreciation. Depreciation shall be computed using the Straight Line Method. Depreciation shall start on the second month from purchase. A residual value equivalent to ten percent of the cost shall be set. Annual depreciation is computed as follows:

Closing Journal Entries. Closing journal entries are general journal entries which close out the balances of all nominal/ temporary and intermediate accounts at the end of the accounting period.

Post-Closing Trial Balance. The Post-Closing Trial Balance shall be prepared after recording the closing journal entries in the General Journal and posting to the General Ledger. It contains a listing of all general ledger accounts that remain open after the closing process is completed.

Generation of Financial Statements and Supporting Schedules. Financial statements and their supporting schedules are the products of the government accounting processes. These are the principal comprehensive means by which the information accumulated and processed in the state accounting system is periodically communicated to those who use them. The financial statements generally prepared in the National Government are: the Balance Sheet, Statement of Income and Expenses, Statement of Government Equity, and Statement of Cash Flows.

Responsibility for Financial Statements. Responsibility for the fair presentation and reliability of financial statements rests with the management of the reporting agency. This responsibility is discharged by applying generally accepted state accounting principles that are appropriate to the entity’s circumstances, by maintaining effective system of internal control and by adhering to the chart of accounts prescribed by the Commission on Audit.

Statement of Management Responsibility for Financial Statements. The Statement of Management Responsibility for Financial Statements shall serve as the covering letter in transmitting the agencies financial statements to the Commission on Audit, Department of Budget and Management, other oversight agencies and other parties. It shows


the agency’s responsibility for the preparation and presentation of the financial statements. The statement shall be signed by the Director of Finance and Management Office or Comptrollership Office, or the Chief of Office who has direct supervision and control over the agency’s accounting and financial transactions, and the Head of Agency or his authorized representative.

Balance Sheet. The Balance Sheet is a formal statement which shows the financial condition of the agency as of a certain date. It includes information on the three elements of financial position - assets, liabilities and government equity. It shall be prepared from information taken directly from the year-end Post-Closing Trial Balance. The Balance Sheet shall be supported with the following schedules/statements:• Schedules of Accounts Receivables (SAR) • Schedules of Accounts Payables (SAP) • Schedules of Public Infrastructures (SPI) • Other schedules as may be required

Although the allotments and obligations of the agency are not recorded

in the books of accounts, the Statement of Allotments, Obligations and Balances (SAOB) shall be submitted to the Commission on Audit by the Budget Officer/Agency Officer concerned. This statement shall to be included among the aforementioned schedules for information of government officials and oversight agencies.

Statement of Income and Expenses. The Statement of Income and Expenses shows the results of operation/performance of the agency at the end of a particular period. This statement shall be prepared by the Accounting Unit from information taken directly from the Pre-Closing Trial Balance.

Statement of Government Equity. The Statement of Government Equity shows the financial transactions, which resulted to the change in Government Equity account at the end of the year.

Statement of Cash Flows. The Statement of Cash Flows is a statement summarizing all the cash activities of an agency. This includes the operating, investing and financing activities of the entity and provides information on the cash receipts and cash payments during the period. The primary purpose of the Statement of Cash Flows is to give relevant information on the agency’s overall cash position, liquidity and solvency. Using the Statement of Cash Flows, managers, investors and creditors could easily assess if the agency could meet its obligations in operating, investing and financing activities.



Preparation of the Statement of Cash Flows. To facilitate the preparation of the Statement of Cash Flows, the use of a Working Paper is encouraged. It shall show the increase or decrease in the cash accounts between two periods. The net increase in cash provided by 1) operating 2) investing and 3) financing activities in addition to the cash balance at the beginning shall equal to the cash balance at the end of the period.1. Operating Activities. Operating activities involves the principal

resources producing activities of the enterprise and other activities that are not investing or financing (SFAS 22). Generally, these include the cash effect on transactions that enter in the Income and Expense Summary account.

2. Investing Activities. Investing activities involves the acquisition and disposal of long-term assets and other investments not included in cash equivalent (SFAS 22). These activities include cash transactions covering non-operating assets, such as the purchase of property, equipment, short and long-term investments and other non-current assets. Non-cash investing activities are not included in the statement of cash flows.

3. Financing Activities. Financing activities are derived from the equity capital and borrowings of the agency (SFAS 22). These include cash transactions involving the government equity and non-operational liabilities. Non-cash financing activities are not included in the statement of cash flows.

Notes to Financial Statements. Notes to Financial Statements are integral parts of financial statements, which pertain to additional information necessary for fair presentation in conformity with generally accepted accounting principles. These may explain the headings captions or amounts in the statements of present information that cannot be expressed in money terms, and description of accounting policies.

Information shall be presented in a way that will facilitate understanding and avoid erroneous implications. The headings, captions and amounts shall be supplemented by enough additional data so that their meaning would be clear and not overshadowed by so much information that important matters are buried in mass trivia.

Where Notes to Financial Statements appear on a separate page, indicate the phrase “See accompanying Notes to Financial Statements” placed at the bottom of said statements.

Material changes in classification of accounts shall be indicated and explained as notes to financial statements.


Interim Reports. Interim reports are the financial statements required to be prepared at any given period or at a financial reporting period without closing the books of accounts. The following interim financial statements shall be prepared and submitted quarterly with the Notes to Financial Statements:a. Statement of Income and Expenses; b. Balance Sheet; and c. Statement of Cash Flows.

The interim financial statements shall be prepared employing the same accounting principles used for annual reports. Adjusting and closing journal entries shall be prepared. However, only the adjusting journal entries are recorded in the books of accounts. To facilitate the preparation of the interim financial statements, the use of the worksheet is recommended.

OTHER ACCOUNTABLE FORMS AND REPORTS

1. Official Receipts. For proper accounting and control of collections, collecting officers shall promptly issue official receipts for all moneys received by them. Official receipts may be in the form of officially numbered receipts (GF 13-A), stamps and tickets.

2. Checks. Checks are serially pre-numbered forms obtainable from the bank and used to withdraw cash from the agency checking account. They shall be kept in the custody of the disbursing officer. All disbursement shall be paid by check except those authorized to be paid out of Cash Advance. Normally, checks drawn from the checking account shall be signed by the regular disbursing officer and countersigned by the agency head or his authorized representatives.

3. Reimbursement Expense Receipt (RER) – this is used to support claims for reimbursement of expenses of more than P75.00 where payee’s printed receipt is not available.

4. Allocation and Utilization Control Sheet – it shall be maintained by both the Accounting and Cashiering Units to monitor receipt of Notice of Cash Allocation and Disbursement made from such allocation. The AUCS shall be maintained by allotment class; e.g. 100, 200, 300 and others. The Cashiering Unit shall record the utilization based on the Advice of Checks Issued and Canceled, while the Accounting Unit shall record utilization based on the Report of Checks Issued.

5. Itinerary of Travel – it shall be prepared by the official or employee making the travel. It shall be serially numbered and prepared in three copies. The original copy shall be attached to the Disbursement Voucher for payment of the traveling expenses. One copy shall be kept in central



file and one copy shall retained by the officer/employee concerned.6. Certificate of Travel Completed – Upon completion of a trip,

the official or employee shall accomplished the Certificate of Travel Completed. This certificate together with the certificate of appearances and used tickets shall be attached to the Itinerary of Travel on file.

7. Monthly Report of Accountability for Accountable Forms – The Report of Accountable Forms is prepared and submitted by each accountable officer to the Auditor at the end of each month and upon transfer of office. The report shall show the respective aggregate quantity of each class of accountable forms on hand at the beginning of the period for which the report pertains, the inclusive numbers of those received, and the name of the person from whom received, the inclusive numbers of those issued to subsequent accountable officers showing the names of such officers, and the aggregate quantity of the accountable forms on hand at the close of the period.

SUBMISSION OF REPORTS (Section 122, P. D. 1445)

When deemed necessary in the exigency of service, the Commission on Audit may, under regulations issued by it, require the agency head, chief accountants, budget officers, cashiers, disbursing officers, administrative or personnel officers and other responsible officials of the various agencies to submit trial balances, physical inventory reports, current plantilla of personnel and such other reports as may be necessary for the exercise of its functions.

Failure on the part of the official concerned to submit the documents and reports mentioned herein shall automatically cause the suspension of payment of their salaries until they shall have complied with the requirements of the Commission on Audit.

MISCELLANEOUS TRANSACTIONS

Miscellaneous Transactions. Miscellaneous transactions are transactions types that are unique and not recurring in the ordinary course of government operations. These seldom take place or should not happen at all. Some of the miscellaneous transactions are as follows:

• Loss of Cash and Property • Request for Relief from Accountability • Cash Overage • Stale MDS and Commercial Checks • Set-up and Settlement of Disallowances • Refund of Overpayments


Accounting for Loss of Cash and Property. Loss of cash and property may be due to malversation, theft, robbery, fortuitous event or other causes.

Cash shortage discovered during cash examination conducted by auditors is reported through the Report of Cash Examination. The Auditor issues an audit report in case of shortage in property accountability. As soon as a shortage is definitely established, the Auditor shall issue a memorandum pertaining thereto and the Accountant shall draw a JEV to record the shortage as a receivable from the Accountable Officer concerned.

In case of loss of property due to other causes like, theft, force majeure, fire, etc., a report thereon shall be prepared by the Accountable Officer concerned for purposes of requesting relief from accountability. No accounting entry shall be made but the loss shall be disclosed in the notes to financial statements pending result of request for relief from accountability.

Grant of Relief from Accountability. When a request for relief from accountability for shortages or loss of funds is granted, a copy of the decision shall be forwarded to the Chief Accountant who shall draw a JEV to record the transaction. The loss shall be debited to the Loss of Assets account and credited to the appropriate receivable account. In case the request for relief is denied, immediate payment of the shortage shall be demanded from the Accountable Officer. Restitution shall be acknowledged by the issuance of an official receipt.

In case the request for relief from accountability for loss of property caused by fire, theft, force majeure or other causes is granted, a copy of the decision shall likewise be forwarded to the Chief Accountant for the preparation of the JEV. The loss shall be debited to the Loss of Assets account and credited to the appropriate asset account. If request for relief from accountability is denied, the loss shall be taken up as a receivable from the Accountable Officer or employee liable for the loss and shall be credited to the appropriate asset account.

Accounting for Cash Overage. In case the cash examination disclosed cash overage, as determined by the Auditor during cash examination, the amount shall be forfeited in favor of the government and an official receipt shall be issued by the Cashier. The cash overage shall be taken up as Miscellaneous Income.



Accounting for Stale Checks. Checks may be cancelled when they become stale. The depository bank considers a check stale, if it has been outstanding for over six months from date of issue or as prescribed.

A stale check shall be marked cancelled on its face and reported as follows:a. Unclaimed stale checks which are still with Cashier shall be cancelled

and reported in the List of Unreleased Checks as cancelled. The List of Unreleased Checks is attached to the RCI.

b. For stale checks which are in the hands of the payees or holders in due course and requested for replacements, new checks may be issued upon submission of the stale checks to the Accounting Unit. A certified copy of the previously paid DVs shall be attached to the request for replacement. A JEV shall be prepared to take up the cancellation. The replacement check shall be reported in the RCI.

Accounting for Disallowances. Disallowances shall be taken up in the books of accounts only when they become final and executory. The Accountant shall prepare the JEV to take up the Receivable-Disallowances/Charges and credit the appropriate expense account for the current year or Prior Years’ Adjustment account if pertaining to expenses of previous years.Cash settlement of disallowances shall be acknowledged through the issuance of an official receipt and reported by the Cashier in the RCD.

Accounting for Overpayments. Sometimes overpayments or even double payment of expenditures do happen in agencies. These could be avoided with the institution of proper controls but some could not be avoided because of built-in procedures. One example is the payment of payrolls. Payrolls are prepared in advance and some agencies pay their employees through the banking system. All these are done before reports of attendance are submitted, making it impossible to know the exact amount to be paid in case there are absences without pay during the pay periods. In case of overpayments, refunds shall be demanded of the employees concerned.


SCHEDULE OF SUBMISSION OF FINANCIAL REPORTS

PARTICULAR DATE AGENCY/PERSON CONCERNED

TRIAL BALANCE (�st to �rd Quarter)

Within �0th days after the end of each quarter

COA Resident AuditorAccountantDBM

YEAR-END PRELIMINARYTRIAL BALANCE

On or before February �� of the ensuing year


BANK RECONCILIATIONSTATEMENT



STATEMENT OF ALLOTMENTOBIGATION & BALANCES


COA Resident AuditorAdministrative Officer IVDBM

STATEMENT OF OBLIGATION INCURRED, LIQUIDATED & BALANCES


Administrative Officer IV COA Resident Auditor

REPORT OF DISBURSEMENT Within �0th days upon receipt from the accountable officer


REPORT OF COLLECTIONS AND DEPOSITS

Within �0th days upon receipt from the accountable officer


REPORT OF CHECKS ISSUED Within �0th days upon receipt from the accountable officer



General Services Section

Functions

• Responsible in the day-to-day operations of the NCCA seven (7) storey building, such as utility/maintenance, motor pool, facilities and security operations;

• Upkeep the cleanliness and orderliness of the building, parking area, warehouses, offices, function areas and other facilities of NCCA;

• Ensure the safety and security of the building including its employees, visitors and guest from fire, theft and disaster;

• Responsible for the regular maintenance and repair requirements of the building physical facilities, such as the generator, elevator, air-conditioned units, motor vehicles, electrical and water pump;

• Provide minor and major repair works on carpentry, plumbing, electrical and civil works of the building;

• Render general services, such as but not limited in providing assistant, errands and audio visual operation to NCCA offices for there projects, meetings, programs and events inside and outside of NCCA building;

• Coordinate with private contractors with service agreements with the Commission (i.e. elevator, generator, air-conditioned units and pest control) and other service providers;

• Coordinate with Public Utilities such as PLDT, MWSS and MERALCO for the continuous and uninterrupted supply of services to the building; and

• Formulate and monitor implementation of Building Rules & Regulation.

GENERAL SERVICES SECTION M a n u a l o f O p e r a t I o n s


Building Administrator

� – Telephone Operator/

Bldg. Admin Assistant

GENERAL SERVICES SECTIONStructure and Staffing

� – Driver Courier

�– AV Operator/Telephone Line

Technician/Electrician� – Skilled (Carpenter/Plumber/Electrician)

� – Photo Copier Operator

� – Building Maintenance

� – Service Assistance/Food

Server

� – Security Guards

GUIDELINES ON THE REQUEST FOR USE OF NCCA VENUE/FACILITIES

I. BOOKING PROCEDURE: A. Lessee shall send a letter to the Executive Director (Attention: Chief

Admin Officer) requesting for the use of the “Tanghalang Leandro V. Locsin” or other NCCA facilities, specifying the date, time and description of the activity.

B. Executive Director then approves the request.C. Chief Admin Officer will inform the Lessee of the approval. Moreover, a

draft of the Venue Rental Agreement, stating possible item to be charged the Lessee, will be sent to the latter.

D. Lessee shall pay the Reservation Deposit Fee of 30% of the total fee in cash or Manager’s Check, which is deductible to the total contract price. In case Lessee cancels the reservation for whatever cause, said Reservation Deposit Fee shall be forfeited in favor of the NCCA.

E. All financial obligations to the NCCA should be settled in full by the Lessee at least five (5) working days before the activity.

F. Lessee must ensure that all relevant information on the activity, e.g. time, venue, etc. are consistently reflected in all publicity materials, press releases, poster and the like.

G. Lessee is entitled to the use of the leased premises, free of charged for two (2) hours for set-up and rehearsals. The use of lease premises for set-up and rehearsals beyond this period shall be charged to the Lessee subject to the availability of the facilities.



H. NCCA reserves the right to revoke the agreement (i) for non-compliance with any of the above or (ii) for cause, without the Lessee’s fault, at any time before the scheduled

activity. In case of non-compliance by the Lessee the Reservation Deposit Fee shall be forfeited in favor of the NCCA. On the other hand, in case cancellation is made by NCCA for cause and without the Lessee’s fault, the Reservation Deposit Fee shall be refunded in full to the Lessee.

II. RULES AND REGULATIONS:

A. NCCA reserves the right to refuse admission or eject anyone in the premises for cause or any reason which may not be to the benefit of the Commission.

B. All activities, performances and rehearsal are subject to the approval of the NCCA Management. Moreover, punctuality shall be strictly observed and enforced. Hence, all activities should commence and end in accordance with the schedule provided for in the contract.

C. Only authorized personnel, artists and production staff whose names have been submitted and duly approved by the Management upon application by the Lessee, will be allowed on the stage, backstage and dressing room areas. Identification passes may be issued only on occasion and to be conspicuously worn at all times with the venue premises.

D. Absolutely no smoking, eating and drinking in the auditorium, backstage and dressing area.

E. Stage props/equipment which may prove harmful to the facilities or floor of the auditorium will not be allowed.

F. All auditorium equipment will be operated by the NCCA authorized personnel only.

G. The use of fire, flammable and/or exclusive materials shall be subjected to the existing fire laws and must be cleared with and strictly controlled by Management.

H. The Management will not be responsible for any lose of props, equipment, personal effects and materials belonging to the Lessee or its artist/performers.

I. The taking of photographs or video/audio recordings during performance and screenings is strictly prohibited. All video cameras, cassette recorder and still cameras must be deposited to the information counter located at the lobby.

J. Proper attire is requested when attending screenings/performance in the auditorium.

K. All mobile phones, pagers and other communication devices should be turn-off for the duration of the performance. Medical doctors expecting


emergency calls are requested to inform the ushering staff of the seat number.

L. Late comers may be admitted only discretion of the Management. Seats may be claimed only during intermission.

M. Animals, plants and substances which may prove harmful or dangerous will not be allowed in any area of the auditorium premises.

N. The use of double sided tapes, cellophane (Scotch) tapes, nails, screws or other materials on concrete walls, wooden panels, ceiling or any part of the leased premises is strictly prohibited.

O. Lessee shall be held liable for any damage to NCCA properties.P. Because of limited perking spaces available in the NCCA premises, this

venue rental agreement shall not included provision for parking.Q. Any infraction of the above-mentioned rules and regulations shall be

subject but not limited to the forfeiture of the Reservation Deposit Fee in favor of the Commission and/or the imposition of the appropriate charges.

FLOWCHART ON THE REQUEST FOR USE OF NCCA VENUE/FACILITIES

START

Accomplish theRequest for Use

of Venue /Facilities form

Submit to GSS forprocessing and

approval

GSS shall be furnishedWith a copy of the

request forPreparation of venue

FINISH



RATIONALE

The Security Guidelines of NCCA shall serve as a guide to officials, employees, guests, visitors and tenants on the logical basis of monitoring public order and safety in the Commission.

The Security Guards shall be primarily responsible for the maintenance of peace and order at the NCCA premises and shall ensure security and safety of the NCCA officials, employees, visitors, guests and tenants. They shall safeguard and protect the NCCA from theft, robbery, arson, destruction or damage as well as protecting its officers, employees, visitors and guests from assault, harassment, threat or intimidation. All NCCA employees, on the other hand are required to cooperate with security guards to attain the same objectives. The following are the suggested guidelines:

I. GUIDELINES REGARDING ENTRANCE TO / EXIT FROM NCCA

1. Visitors and guests shall only be allowed to enter the building from 8:00 AM to 5:00 PM, Mondays thru Fridays unless prior arrangement has been made with the General Services Section / Administrative Division.

2. Visitors and guests should register in the lobby’s visitor log sheet stating their name, purpose, person to see, time in and out. They must surrender a valid identification card before a security pass could be issued and allowed entry to the building.

3. Bulky packages, bags and the like of visitors and guests should be deposited in the lobby and will not be allowed to be brought in the upper floors of the building.

4. Contractor’s with repair and maintenance to be made are required to coordinate with the General Services Section / Administrative Division prior to the commencement of work in the building or parking area.

5. Exhibitors are required to coordinate with the General Services Section / Administrative Division prior to the installation of exhibit in the building.

6. No visitors or guests will be allowed to go to upper floors during lunch break which is 12:00 NN to 1:00 PM without proper clearance from the person to be visited.

NCCA SECURITY GUIDELINES


7. During office hours, visitors and guests who want to see an employee may be allowed to go upstairs provided the consent of the concerned employee is sought.

8. Before leaving the NCCA premises, the bags of visitors and guests shall be subject for inspection in cases where there is a reported loss in the building.

9. Parking area Security Guard should record all incoming and outgoing vehicles. Maker color and plate number, arrival and departure time should also be recorded. Trunks and cargo compartments of delivery vehicles will be inspected before they are allowed inside NCCA garage.

10. Parking area Security Guard should guide all incoming vehicles up to the designated parking slot as well as vehicles going out of the parking area.

11. No NCCA vehicles ( Corona SEE 812, Hi-Ace SED 701 and Hi-Lux SEU 525 ), except that of the NCCA Executive Director will be allowed to leave without an approved Vehicle Trip Ticket.

II. SECURITY OF PERSONNEL

1. Security Guards shall record all incoming and outgoing NCCA officials, employees, tenants, visitors and guests.

2. For employees, visitors, guests and tenants who shall avail of public transportation such as taxi, the security guard should record the taxi plate no., as well as the maker, color, car model and the time the passenger boarded the taxi.

3. Employees without Authority to Render Overtime or stay in the building should not be allowed beyond 7:00 PM, except during typhoon, flood, transport strike and other emergencies.

III. SECURITY OF THE BUILDING

1. The last employee to leave the room should unplug all electrical equipment and appliances, close the faucets, and turn-off the light switches.

2. After office hours, Security Guard on duty should double check the room and unplugs all electrical equipment, appliances, close the faucets, turn off the light switches, lock the door and turn off water gate valve.

3. As a security measure during night, lights will remain “on” at the following premises :a. Ground Floor Façadeb. Lobby ( in front of the elevator )c. Rear Passagewayd. Parking Areae. Fire Exit Stairs ( 2nd and 5th floors )



4. Two way radios are for the exclusive use only of NCCA Security Guards and the Building Administrator.

5. Off duty Security Guards are strictly prohibited to stay in the building premises.

6. Security Guards are strictly prohibited to cook, take a bath, wash and iron clothes inside the building premises.

7. Security Guards are strictly prohibited from using any of the NCCA equipment and facilities.

8. Except for regular food vendors and deliveries with consent / knowledge of the Administrative Division, no other vendors or solicitors should be allowed entry to the building.

9. Detachment Commander should submit security detail / posting of all guards every 15 days to the Building Administrator.

10. All deliveries should be properly inspected and recorded by the Security Guard on duty at the lobby and parking area.

11. Security Guard on duty should observe all persons going in and out of the building with emphasis on behavior, facial expressions, moods and visible marks (scars, moles and tattoo). A separate record book should be provided for this purpose.

12. All suspicious incidents that happened in the NCCA premises should be properly recorded and requested to the head of Administrative Division through the Building Administrator.

13. All Security Guards should have a list of telephone numbers of the nearest Hospital, Police and Fire Stations.

14. For easy monitoring and recording, Security Guards should have a record book for each of the following :a. Visitors, guests, AECI employees and other individual who frequents

the building.b. Newspaper received for official use of NCCA.c. Mails and letters received.d. Deliveries of supply and NCCA equipment brought in and out of the

building.e. Outgoing and incoming vehicles of NCCA.f. Incoming and Outgoing vehicles of employees, guests, visitors and

tenants including Genset operation.

IV. SECURITY OF EQUIPMENT

1. No office equipment or NCCA property shall be allowed to be taken outside of the building without GATE PASS duly signed by the Building Administrator or Administrative Officer. In case both are not available, the Division Chief may be allowed to issue a temporary gate pass to be formally filed immediately the day after the temporary pass was issued.


2. Employees who want to bring their personal equipment or property in the building should first secure from General Services Section, a GATE PASS ( IN and OUT ) duly signed by the Building Administrator or Administrative Officer . Model, type and serial number should be indicated in the GATE PASS. The same GATE PASS should be surrendered to the lobby guard when the listed equipment or property will be taken out of the building.

3. All NCCA employees and tenants should voluntarily subject their bags and personal belongings for inspection. NCCA property found without GATE PASS will be confiscated by the security guards and turned-over to the Building Administrator or Administrative Officer for appropriate action.

4. All garbage for disposal should be inspected by the lobby and/or parking security guards.

5. Any loss of property or equipment should be reported immediately to the Lobby Guard and Building Administrator. An immediate investigation will be conducted by the Security Agency in coordination with the Building Administrator. The crime scene should not be touched as this will erase the prints or evidence left by the culprit.

V. DUTIES AND RESPONSIBILITIES OF THE SECURITY DETACHMENT OFFICERS AND GUARDS

1. The Security Agency shall coordinate with the Building Administrator who handles the building’s security operations on matters stipulated in the Security Service Contract, Amendment to the Security Service Contract and NCCA Security Guidelines and other related matters pertaining to the safety and security of employees, guests, visitors, tenants and NCCA properties.

2. The Security Agency shall provide from their account the supplies, materials, equipment and other paraphernalia needed in the performance of security guards duties.

3. The Detachment Commander shall properly notify in advance the Building Administrator of any leave of absence of the security guards.

4. All Security Guards should maintain cleanliness in their respective station / post.

5. The Detachment Commander or Shift Officer-In-Charge shall coordinate with his immediate Agency Officer on matters pertaining to security problems and operations. He shall also review all the log books for some discrepancies in the recording of events, deliveries and other related security matters.

6. The lobby Guard Assistant shall deliver received letters to the central receiving unit on the 2nd floor or to the different divisions and have them received by the concerned employees.



7. Guides / escorts guests and visitors who are not familiar with the building.8. Operates water pump during night or as directed by the Building

Administrator.9. During special occasions, the Security Agency will deploy additional

security personnel free of charge to do covert duties to protect the NCCA’s guests, visitors, tenants, performers, government officials and foreign dignitaries from theft, robbery, assault, harassment, threat and intimidation.

10. Overnight parking of vehicles other than the official NCCA vehicles shall not be allowed unless a request has been made with the Administrative Division through the General Services Section.

11. Request of employees for a Security Guard/s assistance not related to their official function shall be coursed thru the Building Administrator for proper disposition so as not to unduly disrupt the building’s security set up.

12. Security Guards shall perform other duties that may be assigned or directed by the Management/Building Administrator from time to time that are within the contract and which are related to the safety and security of the NCCA personnel/building/premises.

FLOWCHART FOR NCCA SECURITY GATE PASS

START

AccomplishGate Pass form

Submit toBldg. Administrator

for approval

Submit to Lobby Guardor Parking Guard for

checking and releasing

Finish


GUIDELINES AND PROCEDURES ON THE USE OF NCCA VEHICLE

Rationale:

Pursuant to Administrative Order No. 239 issued by President Gloria Macapagal-Arroyo on 15th September 2008 entitled: Prohibiting the Use of Government Vehicles for Purposes Other than Official Business, and for Other Purposes” and COA Circular No. 2000-005, there is a need to update the current policy/guidelines of the NCCA on the use of official vehicles.

NCCA Official Chairman, Commissioners, Committee Heads/Members

Executive Director, Deputy Executive Director, Division Chiefs

NCCA employees Permanent, Casual, Contractual, CS, Project Hire (office base is in NCCA)

Official use Transporting NCCA officials and employees to/from official meetings, inter-agency activities and functions; coordination/monitoring of NCCA projects; pick up and delivery of props/materials/supplies/books relevant to NCCA activities; emergency cases like rushing officials/employees to the nearest hospital

GENERAL POLICIES

The NCCA officials and employees shall strictly adhere to all provisions of Administrative Order No. 239: “Prohibiting the use of government vehicles for purposes than official business and for other purpose” and COA Circular 2000-005.

1. Government agencies and offices are prohibited from using government vehicles for purposes other than official business; provided that in every case, the trip ticket authorizing the use of the vehicle shall be displayed on the windshield and another conspicuous place on the vehicle. Section 1 AO 239)

2. Offices shall limit the use of government vehicles to essential activities and shall review their travel program and schedules to minimize unnecessary trips. (Section 1 AO 239)

3. The use of government vehicle for private social functions such as receptions, balls, theaters, and for other personal purposes is absolutely prohibited. Likewise, use thereof by the spouses, children, relatives,



friends, and the like of officials entitled thereto, even if they are in the company of said officials is strictly prohibited. (Section 2 AO 239)

4. The use of government vehicles by bureaus and offices shall be authorized only through the issuance of each trip of a serially numbered ticket, duly signed by an authorized official.

5. For out of town official trips, the NCCA vehicle may be used only if it is cheaper to transport the officials/employees rather than hire or charter a van. NCCA employees and officials who are entitled to transportation allowance may request for the use of the NCCA vehicle for out of town trips in line with their official function, provided they do not claim travel allowance and in this instance, the approval of the Executive Director or in her absence the Deputy Executive Director should be secured.

6. Government vehicles shall be used strictly for official business, bear government plates only, and after office hours or during weekends and holidays kept in a garage designated or provided therefore by the bureau or office to avoid their unauthorized use. (Section 3 AO 239)

7. During weekends and holidays, the guard on duty shall keep the keys. If the vehicles are spotted elsewhere during said days, the guard shall be held liable along with those caught using the vehicle in accordance with the service contract entered into by the government and security agency. (Section 3 of AO 239)

8. Whenever an official or employee entitled to transportation allowance uses the government vehicle issued to his office, a corresponding proportionate reduction on his transportation allowance shall be made. (item 2.3 COA Circular 2000-005)

9. To ensure strict compliance with the prohibition against the use of government motor vehicles by those who are already enjoying transportation allowance benefits, all concerned are hereby enjoined to observe the existing regulations involving the marking of government vehicles, the use of RP plates, and the proper filling up of corresponding trip tickets. (item 2.4 COA Circular 2000-005)

Internal Policies:10. No vehicle shall be exclusively assigned to any officer or employee. Vehicle

to be used should be based on what is available at the time of the request or use.

11. Due to limited number of vehicles, NCCA officials may be given priority in the use of the vehicle, provided these are NCCA related activities and concerns. However, priority does not imply exclusive designation of any particular vehicle to any NCCA official.

12. Granting of request for the use of vehicles shall be on a “first come-first serve” basis and shall be subject to the availability of the vehicle;


13. Approved trip ticket not consummated after one hour of scheduled/approved trip will be cancelled to accommodate other requests.

14. Request and reservations made through telephone calls and text messaging will not be accommodated.

15. Request for use of vehicle by non-employees, project based personnel and/or or those who are no longer officially connected with the NCCA shall not be entertained or is strictly prohibited.

16. Drivers are not allowed to drive any vehicle for official use without an approved trip ticket. “NO TRIP TICKET, NO TRAVEL”. The employee and the guard on duty at the parking area shall also be held liable or be sanctioned for allowing NCCA vehicles to leave without an approved trip ticket.

17. Drivers are not allowed to deliver or do messengerial work for the safety of the vehicle. An employee must accompany the driver in cases when there are voluminous/heavy items for delivery or pick up.

18. The use of the vehicle should enable the driver to return to the office on time (within office hours). Otherwise, only one way trip is permitted unless the driver is authorized to make overtime in which case the authority to render overtime shall be secured earlier by the requesting passenger.

19. In all instances, picking up and bringing the employee to his her residence is not allowed. Exceptional cases like emergencies or sickness shall be dealt with accordingly and should have prior approval of the Executive Director.

PROCEDURE:

1. Request for the use of NCCA vehicle must be filed at the GSS at least two (2) days before the intended date of use. Request that is filed on the same day of the intended trip will not be accommodated, except for emergency or urgent cases that is crucial to the operations of the NCCA.

2. The secretaries/administrative staff of the respective NCCA Officials shall submit to the GSS Administrative& Finance Division, the daily itinerary of the concerned official at least two (2) days before the scheduled trip indicated in the request.

3. Prior to availment or use of any official vehicle, a serially numbered trip ticket must be secured from the General Services Section and approval of the authorized signatory should be secured prior to every trip.

4. A trip ticket should be properly accomplished by the requesting party, the driver and duly signed by the passenger for every trip. No two trips of different purpose and passenger should be in one trip ticket.

5. After every trip, the consummated trip ticket should immediately be submitted to the General Service Section for proper filing.



6. At the end of the day, the drivers should surrender the vehicle keys to the guard on duty and have the vehicle inspected by the guard for any dents or scratches prior to endorsing the vehicle to the guard assigned at the parking. The guard should record in the logbook such incidence and should be certified by the driver.

Any case that is not covered by the guidelines shall be brought to the attention of the Chief Administrative Officer who shall bring it to the Mancom for appropriate action.

The above guidelines shall be effective immediately upon signing/approval of the Executive Director and should be strictly followed and any violations/proven guilt thereof shall be subjected to the following:

First Offense ReprimandSecond Offense Suspension of 15 daysThird Offense Suspension of 6 months and 1 day (Permanent)

Or pre-termination of contract (CS/Contractual)

All rules, regulations previously issued and are in consistent with the aforesaid policies are hereby repealed, amended or modified accordingly.

FLOWCHART FOR ON THE USE OF NCCA VEHICLE

START

Accomplish TripTicket form

Submit to GSS forassignment of

vehicle and driver

GSS shall submit toChief Admin Officer

for approval

Finish


NCCA HOUSEKEEPING PROCEDURES

• DAILY MAINTENANCE

I. CLEANING OF ROOMS AND OFFICES• Removes cobweb from ceiling• Dusting and wiping of tops and ledges• Sweeping of floors• Damp mopping of floors• Collection and disposal of garbage

II. CLEANING OF COMFORT ROOMS• Soaks urinal strainer and toilet bowl with toilet bowl cleaner• Removes cobweb from ceiling• Scrubs walls with scourging pad • Wipes mirror and windows with damp cloth• Scrubs the toilet bowl and urinal with scourging pad• Clean the lavatory and faucet• Push brush the floor tile grouts to remove dirt• Rinse all fixtures with water and mop the floor to dry it • Disinfect and deodorize the Comfort Room

III. CLEANING OF COMMON AREAS (e.g. Hallway, Lobby and

Boardroom)• Removes cobweb from ceiling• Dusting and wiping of tops and ledges• Sweeping of floors• Damp mopping of floors

IV. POLISHING OF VINYL FLOOR

• Sweeps the floor to remove dust and dirt• Applies a full, uniform coat of vinyl wax• Spray buffs using scrubbing pad with steel wool• Use scourging pad on scratches and heel black marks• On floors adjacent to wall and corners use steel wool to eliminate dirt

V. CLEANING OF CARPET FLOOR (Dry Cleaning)• Sweeps the carpet using stick broom• Vacuum the carpet to remove dust and dirt• Apply stain remover on carpet with stain• Clean the carpet using extraction machine with carpet foam shampoo• Suction the carpet repeatedly until it dry or use carpet dyer if

necessary



NCCA REPAIR AND MAINTENANCE PROCEDURE

• FOR MINOR REPAIR OF NCCA FACILITIES

I. FOR REPLACEMENT OF BUSTED LIGHT, BROKEN VINYL TILES, DAMAGE CR FITTINGS AND OTHER MINOR REPAIR OF BLDG. FACILITIES• Maintenance/Janitorial personnel shall be responsible of minor

repair in each assigned floor areas. • In the absence of assigned Maintenance/Janitorial personnel, the

assigned reliever shall automatically responsible of the tasked.• No need of Pre-repair inspection of this minor repair.• If the need arises for assistant, due to working on heights, confined

spaces and other safety standard, the assigned Janitorial personnel of each floor and the Skilled Maintenance will be working together.

II. FOR ELECTRICAL, PLUMBING, CARPENTRY, PAINTING, CIVIL WORKS AND TELEPHONE UNIT REPAIR• Accomplish Purchase Request Form for the materials needed on this

minor repair if there is no available materials.• The two (2) Skilled Maintenance personnel shall be responsible of

minor repair in the auditorium, gallery, lobby, perimeter and parking area.

• The Maintenance/Janitorial personnel must assist the Skilled Maintenance in the repair, replacement and installation of CR fixtures like toilet bowl, urinal or lavatory.

• No need of Pre-repair inspection of this minor repair.

• FOR MAJOR REPAIR OF NCCA FACILITIES

1. The concern Division/Section will coordinate to the General Services Section (GSS) for pre-inspection and evaluation of the major repair

2. Accomplish Request for Pre-repair Inspection Form for the repair of air-conditioned unit, elevator, generator set, water motor pump, electrical main feeder line, vehicle and other facilities and submit it to the Inspection Officer for inspection.

3. For the facilities with maintenance contractor, the contractor will do the ocular inspection and submit the inspection report to the Bldg. Administrator for evaluation and preparation of Purchase Request Form and for the approval of the Chief Admin Officer.


4. The Supply Management Section (SMS) will prepare the Job Order, Obligation Slip and other attachment of the repair to be forwarded to Finance Section for processing and approval of the Office of Executive Director (OED).

5. The approved repair from OED will be forwarded back to SMS for them to coordinate to maintenance contractor for implementation.

6. The GSS will evaluate the workmanship of the repair and approved the acceptance of the work.

FLOWCHART FOR ON MAJOR REPAIR OF NCCA FACILITIES

START Coordinate to GSS for evaluation repair

Accomplish Request for Pre-repair inspection

form

Submit to Inspection Officer for Inspection

Ocular inspectionand submission ofinspection reportby the contractor

Bldg. Administratorevaluate inspection report& prepare PR for approval

by Chief Admin Officer

SMS process JO, OS &attachment, forward to

Finance for processing & approval of OED

SMS coordinate the approved

Repair to contractor for implementation

GSS evaluate theworkmanship of repair and approved the acceptance

of the work

Finish

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