DOCUMENTARY REQUIREMENTS FOR THE LIQUIDATION OF

MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE)

RECEIVED STAMP

Receiving and Information

Accounting Section

LIQUIDATION REPORT PAGE

LIQUIDATION REPORT NO.:DATE:JEV NO.:

PARTICULARS AMOUNT

TO LIQUIDATION OF: MOOE for the month of SEPTEMBER 2014

[INSERT AMOUNT]

TOTAL AMOUNT SPENT -

AMOUNT RECEIVED -

PREVIOUS BALANCE -

TOTAL BALANCE -

A. CERTIFIED:CORRECTNESS OF THE ABOVE DATA.

[ INSERT NAME ]

B. CERTIFIED:PURPOSES OF TRAVEL/CASH ADVANCE DULY ACCOMPLISHED.

NERISSA L. LOSARIA, CESO VI

C. CERTIFIEDSUPPORTING DOCUMENTSCOMPLETE AND PROPER.

KRIZEL A. TAYAG

Principal Officer In-chargeSchools Division Superintendent

Accountant

Amount of Cash Advance granted

Total amount of Liquidation

Cash advance granted

Balance from the previous month

Balance for the period covered of Liquidation

Signatures

CASH DISBURSEMENT REGISTER

Date. Reference PayeeAmount

ReceivedPayments Balance Tax Withheld Traveling Expense Training Epense Office Supllies Expense Repairs and Maintenace Other Accounts

(Check #/OR/RER)local

(5020101000)-502020100 -502030100

School building (5021304002)

Account Name

Account Code Amount

DateDateDate

Cash Advance Breakdown of Paments

Certified Correct: Certified: Supporting Documents Complete Noted:

[INSERT NAME] KRIZEL A. TAYAG NERISSA L. LOSARIA , CESO VI

PRINCIPAL DIVISION ACCOUNTANT OI C- SCHOOL DI VISION SUPERINTENDENT

OBJECT CODE DESCRIPTIONACCOUNT TITLE

Traveling Expenses - Local

Textbooks and Instructional Materials Expenses

Fuel, Oil and Lubricants Expense

Medical, Dental and Laboratory Supplies Expense

Drugs and Medicines Expenses

Office Supplies Expense

Training Expenses

Other Supplies and Materials Expenses

Cost of inventories issued to end-users not otherwise classified under the specific inventory expense account

Cost of books and instructional materials distributed to public schools including flipcharts, video clips/slides and the like

Costs of fuel, oil and lubricants issued for use of government vehicles and other equipment in connection with government operations/projects

5020309000

5020308000

5020307000

5020301000

5020201000

5020311001

Costs of medical, dental and laboratory supplies issued to end-users for governmen operations

Costs of drugs and medicines issued to end-users for government operations

Cost of value of offi ce supplies such as bond paper, inkand small tangible items like staple wire remover, puncher, stapler and other similar items issued to end-users for government operation

Costs incurred for the participation/attendance in and conduct of trainings, conventions and seminars/workshops. It includes training fees, honoraria of lecturers, cost of handouts, supplies, materials, meals, snacks and all other training relates expenses

Costs incurred in the movement/transport of government offi cers and employees within the country

5020101000

5020399000

Cost of delivery/transmission of offi cial messages, mails, documents, records and the like

Cost of transmitting messages thru telephone lines (mobile)

Repairs and Maintenance - Machinery and Equipment

(ICT EQUIPMENT)

Repairs and Maintenance - Transportation Equipment

(MOTOR VEHICLES)

Janitorial Services

Security services

Other General Services

Repairs and Maintenance - Building and Other Structures

(SCHOOL BUILDINGS)

Repairs and Maintenance - Machinery and Equipment

(OFFICE EQUIPMENT)

Postage and Courier Services

Telephone Expenses - Mobile

Telephone Expenses - Landline

Internet Subscription Expenses

Cost of janitorial services contracted by the government

Cost of using internet services in government operations

Cost of transmitting messages thru telephone lines (landline)

Cost of repair and maintenace of motor vehicles

Cost of repair and maintenance of information and communication technology equipment

Cost of repair and maintenance of offi ce equipment

Cost of repair and maintenance of school buildings

Cost of other general services contracted by agency not otherwise classifeid under any of the specific general services accounts

Cost of security services contracted by the government

5021306001

5021305003

5021305002

5020502002

5020502001

5020501000

5021304002

5021299000

5021203000

5021202000

5020503000

5021305007 Repair and Maintenance - Communication Equipment

Cost of repair and maintenance of communication equipments

Advertising Expenses

Representation Expenses

Printing and Publication Expenses

Amount of donations to other levels of government and individuals and institutions

Cost of subscriptions to library and other reading materials

Membership fees/dues/contributions to recognized/authorized professional organizations

Costs of printing and binding of manuscripts/documents, forms, manuals, brochures, pamphlets, and the like

Costs incurred for advertisement, such as expenses to (a) promote and market products and services; and (b) publish invitations to bid and other authorized government advertisements

5029908000

5029907000

5029906000

5029902000

5029901000

5029903000Expenses incurred for offi cial meetings/conferences/entertainments

Subscription Expenses

Membership Dues and Contributions to Organizations

Donations

PHOTOCOPY OF CHECK

REQUIREMENTS FOR

DIFFERENT EXPENSES

REPAIR AND MAINTENANCE – BUILDING AND OTHER

STRUCTURES( SCHOOL BUILDING )

• PRE-INSPECTION – signed by School’s Property Custodian/Acting Supply Officer

• AGENCY ESTIMATE

• POST-PHILGEPS [ REQUEST FOR QUOTATION(RFQ) ] - for 50,000 – above

• QUOTATION FROM 3 CONTRACTORS

• ABSTRACT OF CANVASS

• CONTRACT

• NOTICE OF AWARD

• NOTICE TO PROCEED – signed by CONFORME with date, ACKNOWLEDGEMENT and NO. OF DAYS

• OFFICIAL RECEIPT

• CERTIFICATE OF COMPLETION – if project is completed

• WITHHOLDING TAX CERTIFICATE ISSUED ( FORMS 2306 & 2307 )

• DISBURSEMENT VOUCHER

• PREVIOUS PAYMENTS – if installment basis payments from the previous month/s

PROCUREMENT of SUPPLIES and MATERIALS

( for 1,000 – above )

• REQUISITION AND ISSUE SLIP

• PURCHASE REQUEST

• QUOTATION FROM 3 SUPPLIERS

• ABSTRACT OF CANVASS – signed by BAC CHAIRMAN, 2 MEMBERS of BAC and PRINCIPAL

• PURCHASE ORDER – signed by CONFORME w/ date, DISBURSING OFFICER on Funds Available

• SALES INVOICE

• DELIVERY RECEIPT – if applicable

• INSPECTION AND ACCEPTANCE REPORT

• OFFICIAL RECEIPT

• WITHHOLDING TAX CERTIFICATE ISSUED ( FORMS 2306 & 2307 )

• DISBURSEMENT VOUCHER

• INVENTORY CUSTODIAN SLIP – for supplies issued to school personnel or teachers (printer, filing cabinet)

• POST-PHILGEPS [ REQUEST FOR QUOTATION(RFQ) ] – if 50,000- above

TRAINING ATTENDED

• MEMO

• TRAVEL ORDER – for teachers signed by PRINCIPAL- for principals signed by SDS

• ITENERARY OF TRAVEL

• RER – if ticket is not available

• BUS TICKET / PLANE TICKET

• TRIP TICKET – if official vehicle was used (approved by the PRINCIPAL)

• COPY OF CERTIFICATE ISSUED

TRAINING CONDUCTED

• TRAINING MATRIX w/ budgeting requirement approved by the PRINCIPAL

• MEMO

• COPY OF CERTIFICATE ISSUED

• OFFICIAL RECEIPT – for purchases in relation to the training

• ATTENDANCE

TELEPHONE EXPENSES ( MOBILE ) – allowable allowance for PRINCIPALS(600), allowed for ASSISTANT PRINCIPALS (300)

• OFFICIAL RECEIPT

• PAYROLL

TELEPHONE EXPENSES ( LANDLINE )• BILL

• OFFICIAL RECEIPT

• WITHHOLDING TAX CERTIFICATE ( FORMS 2306 & 2307 )

INTERNET SUBSCRIPTION EXPENSES• BILL

• OFFICIAL RECEIPT

• WITHHOLDING TAX CERTIFICATE ( FORMS 2306 & 2307 )

TRAVELING EXPENSES

• RER

• SUMMARY OF TRIP

• CERTIFICATE OF APPEARANCE

LABOR – janitorial or other minor repair

• REIMBURSEMENT EXPENSE RECEIPT

• PAYROLL

• ACCOMPLISHMENT REPORT – duly certified by the school head

REPRESENTATION EXPENSES

( FOR OFFICIAL MEETINGS / CONFERENCES )

• ATTENDANCE

• MEMO

• OFFICIAL RECEIPT / REIMBURSEMENT EXPENSE RECEIPT