Flow Responsibility Details

Student/ P FA/Alumni

The different associations will submit FS tothe office of the Internal Auditor.

Audit Staff The office of the internal audit will receive theFS from the different organizations.

Evaluation will be done if claim is complete andvalid in relation to internal policies of theUniversity and external regulatory agencies suchas COA, DBM and CSC.

Inte ma I Auditor

Incluiry and return of documents to theconcerned organizations for compliance inrelation to the completeness and validity ofthe claims.

Internal Auditor

FS will be endorsed to the VPAF VicePresident for Admin and Finance! for approvaito transfer the funds.

Audit Staff

Maai~as as

Approved b

DR. liltPresidentDate:

DR. NANcy T. PASC LVP for Adrnin 8 FinanceDate:

NAPi; internaf Auditor, Date: February 13, 2017

This document shall be deemed uncontrolled unless labelled as Controlled. User should verifylatest revision

File Name: URS Work Instructions. doc

1.0 Objectives

To have a common procedure in internal auditing of Financial Statements for therelease of funds.

2.0 Scope

This shall apply to Financial Statements of Student Organization, Parent FacultyOrganization and Alumni Organization.

3.0 Definition

Financial Statement FS! - formal record of reports about an organization's financialresults, financial condition and cash flows.

Alumni Association- it is an association of graduates or more broadly, of formerstudents alumni!.

4.0 ProcedUre

5.0 References

Document Title Document

NumberAnti-Red Tape Act of 2007 RA 9485

Government Procedure Policy Board RA 9184Memorandum Circular No. 2016-1 Guidelines for Grant PerformanceBased Bonus for FY 2016

Budget Circular No. 2016-4 Updated Rules and Regulations on the Grantof the Year End and Cash Gift for FY 2016 and years thereafterBudget Circular No. 2016-3 Rules, and Regulations on the Mid-Year Bonusfor FY 2016.

National Budget Circular 563 Guidelines on Participation of GovernmentOfficials and employees in conventions, seminars, conferences, symposia,and similar non trainings gatherings sponsored by Non-GovernmentOrganizations or Private Institutions.

Budget Circula,r 2016-1 Clarification on the Grant of the ProductivityEnhancement Incentive PEI! to Government EmployeesBudget Circular No. 2015-2 Guidelines on the Grants of CollectiveAgreements CNA! Incentives

COA Circular No. 2015-002 Agencies are required to submit and uploadtheir Financial Statement to COA

COA Circular No. 97-002 Rules and Regulations on the Grant andLiquidation of Cash Advances 10

COA Circular No. 96-004 Guidelines on the Grant of Travelling AllowancesMemorandum Circular No. 52 Grant of the Clothing AllowanceCGA Circular No. 94-013 Fund Transfer should be properly taken up inbooks of the both agencies used only for the purpose intended andproperly accounted and reported

13

COA Circular No. 2000-D05 General Guidelines on the Representation andTransportation Allowance

COA Circular No. 2D13-003A Guidelines on the Grant of Loyalty CashAward j Incentives 15

CSC Memorandum Circular No. 99-068 Additional Provisions andamendment on maternity leave 16

17

DBM Circular No. 2004-5A Guidelines in the Grant of honoraria togovernment personnel

DBM Circular No. 2005-4 Rules and regulations on the grant of hazard pay 19

Joint Circular No. 1 s.2016 DBM CHED! FY 2016 leveling instruments forSUC's and Guidelines for the Implementation thereof 20

COA Philippine Public Sector Accounting Standards PPSAS' of 2014 21

COA Circular 2012-01 Prescribing the Revised Guidelines andDocumentary Requirements for Common Government Transactions

This document shall be deemed uncontrolled unless labelled as Controlled. User should verifylatest revision

File Name: URS Work instructions. doc

CSC Memorandum Circular No. 1, s. 1990 Longevity Pay or Length ofService Incentive

6.0 Records

CustodianRecord

Record book Internal Audit Staff

This document shall be deemed uncontrolled unless labelled as Controlled. User should verifylatest revision

File Name: URS Work instructions. doc

1.0 Gbjectives

To have a common procedure in internal auditing of disbursements,2.0 Scope

This shall apply to all disbursements of the University.3.0 Definition

Disbursement Vouchers � refers to the form used to have the check made to pay anindividual or an organization for merchandise sold or services renderedCSC- Civil Service Commission

DBM � Department of Budget and ManagementCSC � Civil Service Commission

4.0 Procedure

Flow DetailsResponsibility

The accounting office will submit the ,'documents to the office of the internal lAudi'toI'.

The oNce of the internal audit will receive ,;'the disbursement vouchers from the ~accounting office.

Accounting Staff

Audit Staff

Evaluation will be done if claim is complete andvalid as per internal policies of the Universityand external/ regulatory agencies such as COA,DBM and CSC.

internal Auditor

Inquiry and return of documents to the Iaccounting office for compliance in relation .to the completeness and validity of the ~claims.

Inte ma I Auditor

The internal auditor will attach the

compliance and observation slip and forwardthe disbursement vouchers to VPAF Vice,President for Admin and Finance! for Iapproval.

Audit Staff

P yoked by:I ~VuV. MARINA L RBf

Internal AuditorDate: February H, 20f7

Approved by:

DR.IvlARITA R. RklVAPIPresidentDate:

DRVP for Adrnin 8 FinanceDate:

This document shall be deemed uncontrolled unless labelled as Controlled. User should verifylatest revisio~

File Name: URS Work Instructions. doc

5.0 References

Document Title

Anti-Red Tape Act of 2007 RA 9485

Government Procedure Policy Board RA 9184Memorandum Circular No. 2016-1 Guidelines for Grant PerformanceBased Bonus for FY 2016

Budget Circular No, 2016-4 Updated Rules and Regulations on the Grantof the Year End and Cash Gift for FY 2016 and years thereafterBudget Circular No. 2016-3 Rules and Regulations on the Mid-Year Bonusfor FV 2016.

National Budget Circular 563 Guidelines on Participation of GovernmentOfficials and employees in conventions, seminars, conferences,symposia, and similar non trainings gatherings sponsored by Non-Governrnent Organizations or Private Institutions.Budget Circular 2016-1 Clarification on the Grant of the ProductivityEnhancement Incentive PEI! to Government EmployeesBudget Circular No. 2015-2 Guidelines on the Grants of CollectiveAgreements CNA! IncentivesCOA Circular No. 2015-002 Agencies are required to submit and uploadtheir Financial Statement to COA

COA Circular No. 97-002 Rules and Regulations on the Grant andLiquidation of Cash Advances

COA Circular No. 96-004 Guidelines on the Grant of Travelling AllowancesMemorandum Circular No. 52 Grant of the Clothing AllowanceCOA Circular No. 94-013 Fund Transfer should be properly taken up inbooks of the both agencies used only for the purpose intended andproperly accounted and reportedCOA Circular No. 2000-005 Generai Guidelines on the Representationand Transportation Allowance

COA Circular No. 2013-003A Guidelines on the Grant of Loyalty CashAward/ incentives

CSC Memorandum Circular No. 99-068 Additional Provisions andamendment on maternity leaveCSC Memorandum Circular No. 1, s. 1990 Longevity Pay or Length ofService Incentive

DBM Circular No. 2004-SA Guidelines in the Grant of honoraria togovernment personnel

DBM Circular No. 2005-4 Rules and regulations on the grant of hazardpay

Joint Circular No. 1 s.2016 DBM CHED! FY 2016 leveling instruments forSUC's and Guidelines for the implementation thereofCOA Philippine Public Sector Accounting Standards PPSAS' of 2014COA Circular 2012-01 Prescribing the Revised Guidelines andDocumentary Requirements for Common Government Transactions

This document shall be deemed uncontrolled unless labelled as Controlled. User should verifylatest revision

File Name: UR5 Work instructions. doc

Document

Number

10

17

19

20

21

6.0 Records

CUstodla n

Internal Audit StaffRecord book

This document shall be deemed uncontrolled unless labelled as Controlled. User should verifylatest revision

File Name: URS Work instructions. doc

1.0 Objectives

To have a common procedure in internal auditing of the operations of differentofAces in the University.

2.0 Scope

This shall apply to different offices in the University.3.0 Oefini tion

CSC- Civil Service Commission

DBM � Department of Budget and ManagementCSC � Civil Service Commission

Audit Findings- Result of evaluation of the collected audit evidence against auditcriteria. It can indicate conformity or non-conformity with audit criteria oropportunities for improvement.

4.0 Procedure

Flow Responsibility Details

The Internal Auditor will visit the offices of theUniversity.

Inte ma I Auditor

Conduct of audit utilizing the internal policies of theUniversity and external regulatory agencies such asCOA, DBM and CSC.

Internal Auditor

Discussion between the Internal Auditor and theauditee together with the Campus Director/ Head withregards to the audit findings and recommendationsbefore the draft of the report is finalized.

internal Auditor

Internal Auditor The audit findings and recommendations will besubmitted to the office of the President forappropriate action.

Inte ma I Auditor Follow up action to determine if auditrecommendations have been carried out.

Approved by:DR. ARj ANAPiEfS IVIRS. MARINA L. R

Internal AuditorDR. NANCY T. PASCUAVP for Admin S.FinanceDate:

PresidentDate:Date: February 13, 2017

This document shall be deemed uncontrolled unless labelled as Controlled. User should verifylatest revision

File Name: Uits Work instructions. doc

5.0 References

Document Title Document

Number

Anti-Red Tape Act of 2007 RA 9485

Government Procedure Policy Board RA 9184Memorandum Circular No. 2016-1 Guidelines for Grant Performance

Based Bonus for FY 2016

Budget Circular No. 2016-4 Updated Rules and Regulations on the Grantof the Year End and Cash Gift for FY 2016 and years thereafterBudget Circular No. 2016-3 Rules and Regulations on the Mid-Year Bonusfor FY 2016.

Budget Circular 2016-1 Clarification on the Grant of the ProductivityEnhancement Incentive PEI! to Government EmployeesBudget Circular No, 2015-2 Guidelines on the Grants of CollectiveAgreements CNA! incentives

COA Circular No. 2015-002 Agencies are required to submit and uploadtheir Financial Statement to CQA

COA Circular No. 97-002 Rules and Regulations on the Grant andLiquidation of Cash Advances 10

CQA Circular No. 96-004 Guidelines on the Grant of Travelling AllowancesMemorandum Circular No. 52 Grant of the Clothing AllowanceCQA Circular No. 94-013 Fund Transfer should be properly taken up inbooks of the both agencies used only for the purpose intended andproperly accounted and reportedCQA Circular No. 2000-005 General Guidelines on the Representation andTransportation Allowance

COA Circular No. 2013-003A Guidelines on the Grant of Loyalty CashAward/ Incentives

CSC Memorandum Circular No. 99-068 Additional Provisions and

amendment on maternity leaveCSC Memorandum Circular No. 1, s. 1990 Longevity Pay or Length ofService Incentive

17

DBM Circular No. 2004-5A Guidelines in the Grant of honoraria to

government personnel

DBM Circular No. 2005-4 Rules and regulations on the grant of hazard payJoint Circular No. 1 s.2016 DBM CHED! FY 2016 leveling instruments forSUC's and Guidelines for the Implementation thereof 20

COA Philippine Public Sector Accounting Standards PPSAS' of 2014COA Circular 2012-01 Prescribing the Revised Guidelines andDocumentary Requirements for Common Government Transactions

This document shall be deemed uncontrolled unless labelled as Controlled. User should verifylatest revision

File Name: URS Work Instructions. doc

National Budget Circular S63 Guidelines on Participation of GovernmentOfficials and employees in conventions, seminars, conferences, symposia,and similar non trainings gatherings sponsored by Non-GovernmentOrganizations or Private Institutions.

This document shall be deemed uncontrolled unless labelled as Controlled. User should verifylatest revision

File Name: UAS Work Instructions. doc

1.0 Objectives

To facilitate the monitoring of budget information and preparation of reports2.0 Scope

3.0 Definition

4.0 Procedure

ResponsibilityFlow Details

Budget Staff

Budget Staff The Budget Staff shall evaluatedocuments as to completeness

Budget Staff

Budget Officer

Budget Staff

Prepared by:ERNIE D. TANO

Budget OfficerDate: January 19, 2017

The Accounting Department shallsubmit Disbursement Voucher withsupporting documents

The budget staff shall prepareORS/BURS in triplicate. One copy forthe Budget Office, two copies to beattached in the DisbursementVoucher.

The Budget Officer shall certify as tothe availability of allotment by signingin the ORS/BURS

Budget Staff Budget staff shall encode details ofORS / BURS in the database

The Director of Finance Servicesshall certify as to the necessity andlegality of charges to the budgetunder his/her supervision

Approved by:DR. MARITA R. 0President

Date:

4.0 Procedure

Responsibility DetailsFlow

Budget Staff

Budget Staff

Budget Officer Certify and sign the PurchaseRequest

Budget Staff

1.0 Objectives

To outline the procedure on budget allocation2.0 Scope

This procedure applies to all requests of offices in the University3.0 Definition

Prepared by:ERNIE D. TA, CPA, MBA

Budget Officer

Date: January 19, 2017

Receive Purchase Request/ServicePayment Request l PersonnelRequisition Form

Verify if the request is included in theGAA and IOB

Forward the document to the VPAFfor approval if P50,000 and belowand to the office of the President ifabove P50,000.

Approved by:

DR. MARITA R, CANAPIL~President

Date:

1.0 Objectives

To outline procedure for securing approval for Internal Operating Budget2.0 Scope

3.0 Definition

4.0 Procedure

Responsibility DetaiisFlow

Budget Officer Receive Internal Operating Budgetfrom internal customers

Budget Officer

Budget Officer

EMD

President

Date:

Prepared by:ERNIE D. TANO A, MBA

Budget Officer

Date: January 19, 2017

Evaluate proposed IOBs from variouscampuses and units if aligned withset budget ceiling and adjusted ifneeded

Budget Officer The Budget Officer shall consolidateall Internal Operating Budget

The revised IOB shall be submitted tothe office of the President

Approved by: q:IQ ! ~.DR. MARITA R. CANAL I!

1.0 Objectives

To outline procedure for securing approval for National Budget2.0 Scope

3.0 Definition

4.0 Procedure

'Responsibility DetailsFlow

Budget Officer/Planning Officer

Budget Officer/ Secure endorsernent from SectoralPlanning Officer/ ~ Committee on Social Development.

President

Budget Officer

END

Prepared by:ERNIE D. TANO, �MBA

Budget OfficerDate: January 19, 201j

Budget Officer/Planning Officer/

President

Submit priority projects, programs 8activities in email and hardcopy toRDC Secretariat

Propose budget for the following yearduring the Technical Review calledby Regional Development Council

The RDC will endorse proposed' budget to Congress, Senate 8 Officeof President of the Philippines until

, approval in the form of General. Appropriation Act.

Approved by:DR. MARITA R. CANAPI

. President' Date: