Prescribing the Revised Documentary Requirements for Common Government Transactions

COA Circular No. 2012-COA Circular No. 2012-001, 001, dated June 14, 2012dated June 14, 2012

Fundamental Principles – PD 1445Fundamental Principles – PD 1445 General Requirements for all Types General Requirements for all Types

of Disbursementsof Disbursements Specific Requirements for Each Specific Requirements for Each

Type of DisbursementType of Disbursement– Cash AdvancesCash Advances– Fund Transfers to NGOs/PosFund Transfers to NGOs/Pos– Fund Transfers to Implementing Fund Transfers to Implementing

Agencies/From Trust Fund to Gen Fund Agencies/From Trust Fund to Gen Fund for Unspent Balancefor Unspent Balance

– SalarySalary

OUTLINE

OUTLINE

– Allowances, Honoraria and Other Forms Allowances, Honoraria and Other Forms of Compensationsof Compensations

– Other ExpendituresOther Expenditures– Extraordinary and Miscellaneous Extraordinary and Miscellaneous

ExpensesExpenses– Prisoner’s Subsistence AllowancePrisoner’s Subsistence Allowance– ProcurementProcurement– Cultural and Athletic ActivitiesCultural and Athletic Activities– Human Resource Development and Human Resource Development and

Training ProgramTraining Program– Financial ExpensesFinancial Expenses– Road Right-of-Way (ROW)/Real PropertyRoad Right-of-Way (ROW)/Real Property

Fundamental Principles, Fundamental Principles, Sec. 4, P.D. 1445 Sec. 4, P.D. 1445 No money shall be paid except in pursuance of an No money shall be paid except in pursuance of an

appropriation law or other specific statutory appropriation law or other specific statutory authorityauthority

Use solely for public purposeUse solely for public purpose Trust funds only for the specific intended purposeTrust funds only for the specific intended purpose Fiscal responsibility shared by all those exercising Fiscal responsibility shared by all those exercising

authority over finance, transactions and operationsauthority over finance, transactions and operations Disbursements or dispositions should bear Disbursements or dispositions should bear

approval of proper officialsapproval of proper officials Claims should be supported with complete Claims should be supported with complete

documentationdocumentation Faithful adherence to all pertinent laws and Faithful adherence to all pertinent laws and

regulationsregulations Observance of GAAP and practices as well as sound Observance of GAAP and practices as well as sound

management and fiscal administration, provided management and fiscal administration, provided they do not contravene with existing laws and they do not contravene with existing laws and regulationsregulations

General Requirements for All General Requirements for All Types of DisbursementsTypes of Disbursements Certification of Availability of Fund Certification of Availability of Fund

by Chief Accountantby Chief Accountant Lawful and sufficient allotment duly Lawful and sufficient allotment duly

obligated as certified, except for obligated as certified, except for GOCCs and GFIsGOCCs and GFIs

Legality of transaction and Legality of transaction and conformity with laws, rules and conformity with laws, rules and regulationsregulations

Approval of expenditure by Head of Approval of expenditure by Head of Office or authorized representativeOffice or authorized representative

Sufficient and relevant documents Sufficient and relevant documents to establish validity of claimto establish validity of claim

1.0 Cash Advances1.0 Cash Advances

General Guidelines –COA Circs. 97-002, 2009-General Guidelines –COA Circs. 97-002, 2009-002, Sec. 89 of PD 1445, pertinent GAA 002, Sec. 89 of PD 1445, pertinent GAA provisionsprovisions

Specific Guidelines and Documents RequiredSpecific Guidelines and Documents Required Types of Cash Advances (Payroll Fund, PCF, Types of Cash Advances (Payroll Fund, PCF,

Field/Activity COE, TA (local and foreign)Field/Activity COE, TA (local and foreign) Granting of Cash AdvanceGranting of Cash Advance

– General GuidelinesGeneral Guidelines– Documents Required Common to All CAs Documents Required Common to All CAs

except for travelexcept for travel– Additional Documents per type of Cash Additional Documents per type of Cash

AdvanceAdvance Liquidation of Cash AdvancesLiquidation of Cash Advances

2.0 Fund Transfers to 2.0 Fund Transfers to NGOs/POsNGOs/POs

General Guidelines – pertinent provision General Guidelines – pertinent provision of the GAA for the year, Sec. 4.5.6 COA of the GAA for the year, Sec. 4.5.6 COA Circular 2007-001 and GPPB Res. 12-Circular 2007-001 and GPPB Res. 12-20072007

Specific Guidelines and Documentary Specific Guidelines and Documentary Requirements Requirements – Release of FundsRelease of Funds– Implementation and Liquidation of Implementation and Liquidation of

Funds ReleasedFunds Released– Staggered Release of Funds to Staggered Release of Funds to

NGO/PONGO/PO

3.0 Fund Transfers3.0 Fund Transfers General Guidelines – COA Cirular 94-013, General Guidelines – COA Cirular 94-013,

COA Memo 2010-014COA Memo 2010-014 Specific Guidelines and Documents Specific Guidelines and Documents

RequiredRequired– Transfer to Implementing AgenciesTransfer to Implementing Agencies

TransferTransfer Implementation and Liquidation by Implementation and Liquidation by

Implementing AgencyImplementing Agency Liquidation by Source AgencyLiquidation by Source Agency

– From Trust Fund to General Fund for From Trust Fund to General Fund for Unspent/Excess AmountUnspent/Excess Amount

4.0 Salary4.0 Salary General Guidelines- 35 FY2012 GAA or pertinent General Guidelines- 35 FY2012 GAA or pertinent

provision of the GAA for the year, RA 6758 as amended provision of the GAA for the year, RA 6758 as amended (Pres. Veto message, 020810,p. 1236, RA 9970) (Pres. Veto message, 020810,p. 1236, RA 9970)

Specific Guidelines and Documents Required -Sec.325, Specific Guidelines and Documents Required -Sec.325, RA 7160 LGU Code, EO 292, CSC MC 14 s. 1999, CSC RA 7160 LGU Code, EO 292, CSC MC 14 s. 1999, CSC Res. 02-1490, COA Cir 2000-006, DBM Local Budget Res. 02-1490, COA Cir 2000-006, DBM Local Budget Circular 2009-91, DBM National Compensation Circular Circular 2009-91, DBM National Compensation Circular 67, s. 1992, CSC Circular 06, s.2005, etc.67, s. 1992, CSC Circular 06, s.2005, etc.– Individual ClaimsIndividual Claims

First SalaryFirst Salary Salary (if deleted from the payroll)Salary (if deleted from the payroll) Salary of Casual/Contractual PersonnelSalary of Casual/Contractual Personnel Salary Differential due to Promotion and/or Step Salary Differential due to Promotion and/or Step

IncrementIncrement Last SalaryLast Salary Salary due to heirs of deceased employeeSalary due to heirs of deceased employee Maternity LeaveMaternity Leave

– General Claims through the ATMGeneral Claims through the ATM

5.0 Allowances, Honoraria and 5.0 Allowances, Honoraria and other Forms of other Forms of CompensationCompensation

General GuidelinesGeneral Guidelines Specific Guidelines and Documents RequiredSpecific Guidelines and Documents Required

– Personnel Economic Relief AllowancePersonnel Economic Relief Allowance– Representation and Transportation Allowance (for Representation and Transportation Allowance (for

individual and general claims)individual and general claims)– Clothing/Uniform Allowance (Individual and General claimsClothing/Uniform Allowance (Individual and General claims– Subsistence, Laundry and Quarters AllowancesSubsistence, Laundry and Quarters Allowances– Productivity Incentive Allowance (individual and general Productivity Incentive Allowance (individual and general

claims)claims)– Special Counsel AllowanceSpecial Counsel Allowance– HonorariaHonoraria

• Personnel Involved in Government ProcurementPersonnel Involved in Government Procurement• Teaching Personnel (DepED, TESDA, SUCs and other Teaching Personnel (DepED, TESDA, SUCs and other

educational institutions)educational institutions)• Governing Boards of Collegial BodiesGoverning Boards of Collegial Bodies• Lecturer/CoordinatorLecturer/Coordinator• Special ProjectsSpecial Projects• Science and Technological ActivitiesScience and Technological Activities

6.6. Other ExpendituresOther Expenditures

General Guidelines – Sec. 57, 2012 GAA General Guidelines – Sec. 57, 2012 GAA or pertinent provision of the GAA for or pertinent provision of the GAA for the year, Sec 43, Chapter 5 and 80, the year, Sec 43, Chapter 5 and 80, Chapter7, Book V1 EO 292, Sec 58, Chapter7, Book V1 EO 292, Sec 58, 2012 GAA, etc.2012 GAA, etc.

Specific Guidelines and Documents Specific Guidelines and Documents RequiredRequired

– Utility ExpenseUtility Expense– Telephone/Communication ServicesTelephone/Communication Services

7.7. Extraordinary and Extraordinary and Miscellaneous ExpensesMiscellaneous Expenses

General Guidelines – Sec. 57, 2012 GAA General Guidelines – Sec. 57, 2012 GAA or pertinent provision of the GAA for the or pertinent provision of the GAA for the year, Sec 43, Chapter 5 and 80, year, Sec 43, Chapter 5 and 80, Chapter7, Book V1 EO 292, Sec 58, Chapter7, Book V1 EO 292, Sec 58, 2012 GAA, etc.2012 GAA, etc.

Specific Guidelines and Documents Specific Guidelines and Documents RequiredRequired

– Utility ExpenseUtility Expense– Telephone/Communication ServicesTelephone/Communication Services

8.8. Prisoner’s Subsistence Prisoner’s Subsistence AllowanceAllowance

General Guidelines –Item 1 and 2, General Guidelines –Item 1 and 2, Special Provision for BJMP and Bu Cor, Special Provision for BJMP and Bu Cor, 2012 GAA or pertinent provisions for 2012 GAA or pertinent provisions for the yearthe year

Specific Guidelines and Documents Specific Guidelines and Documents RequiredRequired– By administration thru cash By administration thru cash

advanceadvance– By catering contractBy catering contract

9.9. ProcurementProcurement General Guidelines ( RA 9184, Sec 85 2012 GAA or pertinent provisions General Guidelines ( RA 9184, Sec 85 2012 GAA or pertinent provisions

of GAA for the year), Sec 85 2012 GAA or pertinent GAA provision for of GAA for the year), Sec 85 2012 GAA or pertinent GAA provision for the year, Sec. 7 IRR of RA 9184, Sec 7, RA 9184, Rule XVI Revised IRR the year, Sec. 7 IRR of RA 9184, Sec 7, RA 9184, Rule XVI Revised IRR RA 1984, Sec. 13.1, RA 1984; RA 1984, Sec. 13.1, RA 1984;

Specific Guidelin, es and Documents RequiredSpecific Guidelin, es and Documents Required Procurement thru Public Bidding – GAA for the year, Sec. 2-7, 9-10 and 12 of Procurement thru Public Bidding – GAA for the year, Sec. 2-7, 9-10 and 12 of

EO 182 s. 1997 and Sec. 87 of GAA 2012, COA Circular 2009-001, 2005-0087EO 182 s. 1997 and Sec. 87 of GAA 2012, COA Circular 2009-001, 2005-0087 InfrastructureInfrastructure

Advance PaymentAdvance Payment Variation Order/Change Order/Extra Work OrderVariation Order/Change Order/Extra Work Order Progress PaymentProgress Payment Final PaymentFinal Payment Release of Retention MoneyRelease of Retention Money

Consulting Services – Annex E Revised IRR RA 9184, Annex D. COA Memo 2005-027Consulting Services – Annex E Revised IRR RA 9184, Annex D. COA Memo 2005-027 Goods- RA 9184, Sec 5r Revised IRR, 2012 GAA Provisions, Sec. 20Goods- RA 9184, Sec 5r Revised IRR, 2012 GAA Provisions, Sec. 20

Supplies, Materials, Equipment and Motor VehiclesSupplies, Materials, Equipment and Motor Vehicles General Support Services (janitorial, security, maintenance, garbage collection and General Support Services (janitorial, security, maintenance, garbage collection and

disposal and similar services)disposal and similar services) Rental ContractsRental Contracts Repair and Maintenance of Aircraft, Equipment and Motor VehiclesRepair and Maintenance of Aircraft, Equipment and Motor Vehicles Advertising ExpensesAdvertising Expenses

Procurement thru Alternative Modes – COA Cir. 2009-001, RA 9184 pertinent Procurement thru Alternative Modes – COA Cir. 2009-001, RA 9184 pertinent provisionsprovisions

Requirements Common to all alternative modesRequirements Common to all alternative modes Specific requirementsSpecific requirements

Limited Source BiddingLimited Source Bidding Direct ContractingDirect Contracting Repeat OrderRepeat Order ShoppingShopping Negotiated ProcurementNegotiated Procurement

Procurement thru Automatic Debit Arrangement or direct paymentProcurement thru Automatic Debit Arrangement or direct payment

10.10.Cultural and Athletic Cultural and Athletic ActivitiesActivities

General Guidelines – Sec 25 of GAA General Guidelines – Sec 25 of GAA 2012 or pertinent provision of GAA 2012 or pertinent provision of GAA for the yearfor the year

Documents RequiredDocuments Required Budget estimates approved by the Budget estimates approved by the

Head of AgencyHead of Agency Same requirements under Same requirements under

procurement depending on the nature procurement depending on the nature of expense and the mode of of expense and the mode of procurement adoptedprocurement adopted

11.11.Human Resource Human Resource Development and Training Development and Training ProgramProgram

General Guidelines – CSC Guidelines Sec. General Guidelines – CSC Guidelines Sec. 27 2012 GAA and pertinent provisions of 27 2012 GAA and pertinent provisions of the GAA for the yearthe GAA for the year

Documents RequiredDocuments Required Budget estimates approved by the Head of Budget estimates approved by the Head of

AgencyAgency Schedule of the training approved by the Schedule of the training approved by the

Head of the AgencyHead of the Agency Same requirements under procurement Same requirements under procurement

depending on the nature of expense and depending on the nature of expense and the mode of procurement adoptedthe mode of procurement adopted

12.12.Financial ExpensesFinancial Expenses General Guideline – appropriate provision General Guideline – appropriate provision

of the New Government Accounting System of the New Government Accounting System and other pertinent laws, rules and and other pertinent laws, rules and regulationsregulations

Documents RequiredDocuments Required Loan Agreements/Memoranda of Agreement Loan Agreements/Memoranda of Agreement

together with supporting documentstogether with supporting documents Statement of AccountsStatement of Accounts Bank Debit MemosBank Debit Memos Others necessary depending on the nature of Others necessary depending on the nature of

the transactionsthe transactions

13.13. Road Right-of-Way/Road Right-of-Way/Real PropertyReal Property

General Guidelines – RA 8974 and its IRRGeneral Guidelines – RA 8974 and its IRR Documents RequiredDocuments Required

– Land – Sec.8 RA 8974 on Environment Land – Sec.8 RA 8974 on Environment Clearance CertificateClearance Certificate Negotiated PurchaseNegotiated Purchase

– If Registered landIf Registered land– If Unregistered land –EO 1035 on If Unregistered land –EO 1035 on

Claimant’s Surety/Indemnity BondClaimant’s Surety/Indemnity Bond– For Payment by Court DecisionFor Payment by Court Decision

– Structure/HouseStructure/House– Improvements (trees, plants, growing Improvements (trees, plants, growing

fruits, etc.) – DENR rules and regulationsfruits, etc.) – DENR rules and regulations