NEW GOVERNMENT ACCOUNTING SYSTEM FLOW OF DOCUMENTS ACCOUNTING OFFICE RE-ORIENTATION ON THE.

NEW GOVERNMENT ACCOUNTING SYSTEM FLOW OF DOCUMENTS ACCOUNTING OFFICE RE-ORIENTATION ON THE

The Accounting Office is mandated to provide an enabling and nurturing environment through a realistic and efficient maintenance of the Books of the University as well as project funds, processing of claims in accordance with GAAM/COA rules and develop and conduct procedures to meet the needs of management and stakeholders. MANDATE

UP DILIMAN ACCOUNTING OFFICE ORGANIZATION CHARTup accounting office organizational chart.doc DIRECTOR II G-26 (PSI 259) VACANT Acting Director Accountant IV G-22 (PSI 261-2) Electronic Data Processing Section Administrative Officer V Vacant Administrative Officer G-11 BOOKKEEPING SECTION Accountant IV G-22 PRE-AUDIT SECTION Accountant III G-19 TAX AND RECONCILATION SECTION Accountant IV G-22 PAYROLL SECTION Accountant IV G-22 PUBLIC ASSISTANCE AND RECORDS MANGEMENT SECTION VACANT Administrative Officer G-15 Accountant II G-16 Accountant II G-I6 Accountant III G-19 Accountant II G-16 Administrative Officer G-11 Administrative Officer G-15 Administrative Officer G-11 Demo G-11 Administrative Asst. II G-8 Accountant III G-19 Accountant III G-19 Utility Worker II G-3 Administrative Asst. II G-8 Storekeeper I G-4 Administrative Aide VI Vacant Administrative Officer II Vacant Administrative Asst. II Vacant Accountant II Vacant Administrative Officer Vacant Accountant II Vacant Administrative Asst. II Vacant UP Contractual- Administrative Asst. II Vacant Accountant III Vacant Computer Programmer Vacant Accountant II G-16 Administrative Officer II Vacant COMPUTER PROGRAMMER II G-18 Electrician II G-6 Administrative Asst. II G-8 Administrative Aide VI Vacant Administrative Officer G-15 Administrative Asst. II G-11 Administrative Officer G-15 Administrative Officer G-15 Senior Bookkeeper G-9 Demo G-11 Administrative Asst. II G-8 Driver II G-4 Administrative Aide VI Vacant Administrative Officer V Vacant

200520062007200820092010 Disbursement Vouchers Processed MOOE\CO\PS 82,70792,472102,908105,436139,424157,124 Payroll updates encoded in the Payroll File 6,2106,1606,1806,0907,0607,120 Withholding Tax Transactions and Doc processed 119,261128,809145,657150,660185,590202,464 Remittances of Payroll Deductions2,0332,0402,0342,0462,0532,058 Financial Reports Prepared and submitted 262,160278,765265,172255,352261,046268,951 Volume of Transactions Processed

FLOW OF DOCUMENTS Personal Services MOOE/CO Tax Matters Payments Through DBM Monitoring and Control of Trust Accounts

Personal Services FIRST SALARY OF REGULAR EMPLOYEE LECTURERS, STUDENTS AND GRADUATE ASSISTANTS, HONORARIA AND OTHER PAYMENT FOR PERSONAL SERVICES OVERTIME SERVICES OVERLOAD HONORARIA RETIREMENT GRATUITY AND TERMINAL BENEFITS

PAYMENT FOR UNCLAIMED/STALE CHECKS FOR SALARY, HONORARIA, ALLOWANCE, STIPEND, ETC. PAYMENT THROUGH COMPUTERIZED PAYROLLS PAYROLL UPDATES/SALARY ADJUSTMENTS REMITTANCE TO CONCERNED AGENCIES FOR AMOUNTS DEDUCTED FROM THE GENERAL PAYROLL DOCUMENTARY REQUIREMENTS

MOOE and CO FLOW OF DOCUMENTS DOCUMENTARY REQUIREMENTS IN THE PROCESSING OF CLAIMS REIMBURSEMENT/PROCUREMENT VAT and WITHHOLDING TAX RATES SIGNATORIES ON DV PAYMENT TO SUPPLIER FOR ITEM/S PURCHASED

PROCESSING OF PAYMENTS THROUGH THE DEPARTMENT OF BUDGET AND MANAGEMENT PROCESSING OF PAYMENTS THROUGH THE DEPARTMENT OF BUDGET AND MANAGEMENT CONTROL AND MONITORING OF TRUST ACCOUNTS CONTROL AND MONITORING OF TRUST ACCOUNTS

PERSONAL SERVICES AND TAX MATTERS MS. CECILIA J. MORALES Head Payroll and Tax Section MS. CECILIA J. MORALES Head Payroll and Tax Section

Function of Payroll Section: Process the First Salary of regular employee. Process payment for Lecturers, Students and Graduates assistant. Process honoraria rata and other personal services. Process payment for Retirement Gratuity, Terminal Leave and Faculty Sick Leave. Process salary honoraria and rata through c0mputerized payroll. Implementation of authorized payroll deductions and remittance thereof to the respective agency or creditors. Monitors net pay of individual employee. Prepares certification of remittances to individuals. Certifies net pay for GSIS, Pag-IBIG and other loans. Certifies mandatory deduction of payroll and remittances. Process the First Salary of regular employee. Process payment for Lecturers, Students and Graduates assistant. Process honoraria rata and other personal services. Process payment for Retirement Gratuity, Terminal Leave and Faculty Sick Leave. Process salary honoraria and rata through c0mputerized payroll. Implementation of authorized payroll deductions and remittance thereof to the respective agency or creditors. Monitors net pay of individual employee. Prepares certification of remittances to individuals. Certifies net pay for GSIS, Pag-IBIG and other loans. Certifies mandatory deduction of payroll and remittances.

Computes the corresponding withholding tax amount and net pay per payee on the DV based on the tax rate of the employee on the tax database. Updates income database of the employee/payee concerned. Updates employees status classification as to the amount of personal exemption and additional exemption.(BIR Form 2305) Prepare Certificate of Tax Withheld for VAT and Expanded Withholding Tax deducted from suppliers(BIR Form 2306 and 2307) in six copies. Prepares Certificate of Compensation Payment/Tax Withheld at year end (BIR Form 2316) for each employee. Computes/updates tax database of employees and suppliers for the monthly remittances to BIR. Updates withholding tax rates deducted from the monthly payroll. Computes the corresponding withholding tax amount and net pay per payee on the DV based on the tax rate of the employee on the tax database. Updates income database of the employee/payee concerned. Updates employees status classification as to the amount of personal exemption and additional exemption.(BIR Form 2305) Prepare Certificate of Tax Withheld for VAT and Expanded Withholding Tax deducted from suppliers(BIR Form 2306 and 2307) in six copies. Prepares Certificate of Compensation Payment/Tax Withheld at year end (BIR Form 2316) for each employee. Computes/updates tax database of employees and suppliers for the monthly remittances to BIR. Updates withholding tax rates deducted from the monthly payroll. Tax Section

PROCEDURES OF PAYMENT FOR THE FIRST SALARY OF REGULAR EMPLOYEE PROCEDURES OF PAYMENT FOR THE FIRST SALARY OF REGULAR EMPLOYEE

Receives appointment and other supporting documents from HRDO. a. Prepares DV b. Assigns DV number c. Forwards DV to unit together with the list of documentary requirements needed. Upon receipt of the duly funded DV, Receiving Clerk encodes receipt of DV: 1. Payee 2. Nature of payment 3. Gross Amount 4. Period covered

Processing of DV: Check payee vs Tax database. For new employee (regular or contractual), Check needed documentations such as TIN, BIR Form 2305/2316, etc. add data on the tax database. Computes tax rate, effects withholding tax amount and computes net amount per payee on DV. Pre-audits supporting documents for validity of claims and completeness of documentation. Classify expense as to salary, honorarium,, etc. and summarize by expense account. Journalize transactions Check cash availability Director reviews supporting documents and certifies DV Processing of DV: Check payee vs Tax database. For new employee (regular or contractual), Check needed documentations such as TIN, BIR Form 2305/2316, etc. add data on the tax database. Computes tax rate, effects withholding tax amount and computes net amount per payee on DV. Pre-audits supporting documents for validity of claims and completeness of documentation. Classify expense as to salary, honorarium,, etc. and summarize by expense account. Journalize transactions Check cash availability Director reviews supporting documents and certifies DV

Releasing a. Match DV with the database on received DVs b. Encode net amount and date released c. Prepares e-copy of the DVs in accordance d. Forwards DV and e-copy to Cash Office for payment. Releasing a. Match DV with the database on received DVs b. Encode net amount and date released c. Prepares e-copy of the DVs in accordance d. Forwards DV and e-copy to Cash Office for payment.

Documentary requirements for the payment of salary for newly hired employees: Documentary requirements for the payment of salary for newly hired employees: Appointment (Certified Photocopy) Report of Duty and Oath Of Office Statement of Assets and Liabilities DTR for Administrative Staff or Certificate of Service for Faculty Tax Identification Number (TIN) Employee Number and Bank Account Number Duly approved Obligation Request Philhealth Number Pag-ibig Number GSIS BP Number BIR Form 2305 and 2316 for employees with previous employer

Effects of Incomplete Requirements/ Documentation

PhilHealth premiums remained unposted. Thus, Philhealth benefits during confinement cannot be availed of by ALL EMPLOYEES including those with Philhealth numbers. PhilHealth premiums remained unposted. Thus, Philhealth benefits during confinement cannot be availed of by ALL EMPLOYEES including those with Philhealth numbers. Pag-Ibig benefits cannot be granted to employees without Pag-ibig Number Pag-Ibig benefits cannot be granted to employees without Pag-ibig Number GSIS Premium remittances remained unposted Delay in the submission of the Alpha List to BIR. BIR penalizes the University for every delay in the submission of Alpha List and for every tax remittance without TIN number Delay in the submission of the Alpha List to BIR. BIR penalizes the University for every delay in the submission of Alpha List and for every tax remittance without TIN number

PAYMENT FOR LECTURERS, STUDENTS AND GRADUATE ASSISTANTS, HONORARIA AND OTHER PAYMENT FOR PERSONAL SERVICES

COLLEGE/UNIT: a. Prepares Disbursement Voucher (DV) b. Attached required documentations such as DTR, copy of Appointment, Authorization/ Approval, etc. c. Prepare OBR/BUR. d. If amount less than or equal to P20,000 Dean/Director/Head of unit approval on box C - Approval of box A by Department Chair/AO - If amount is more than P20,000.00, VCA approval on box C and approval on box A by Department Chair/AO e. Sends DV to Budget Office for funding (if charge to budgetary and Income-fed account) or Accounting Office (if charge to Trust Account) COLLEGE/UNIT: a. Prepares Disbursement Voucher (DV) b. Attached required documentations such as DTR, copy of Appointment, Authorization/ Approval, etc. c. Prepare OBR/BUR. d. If amount less than or equal to P20,000 Dean/Director/Head of unit approval on box C - Approval of box A by Department Chair/AO - If amount is more than P20,000.00, VCA approval on box C and approval on box A by Department Chair/AO e. Sends DV to Budget Office for funding (if charge to budgetary and Income-fed account) or Accounting Office (if charge to Trust Account)

Processing of DV: Check payee vs Tax database. For new employee (regular or contractual), Check needed documentations such as TIN No., BIR Form 2305/2316, etc. add data on the tax database. Computes tax rate, effects withholding tax amount and computes net amount per payee on DV. Pre-audits supporting documents for validity of claims and completeness of documentation. Classify expense as to salary, honorarium,, etc. and summarize by expense account. Journalize transactions Check cash availability Director reviews supporting documents and certifies DV

Releasing a. Match DV with the database on received DVs b. Encode net amount and date released c. Prepares e-copy of the DVs in accordance d. Forwards DV and e-copy to Cash Office for payment.

PAYMENT OF OVERTIME SERVICES Note: At present, only drivers are allowed to claim overtime pay. Other personnel who are required to render overtime services must seek prior approval from the Chancellor thru the Vice-Chancellor for Administration. PAYMENT OF OVERTIME SERVICES Note: At present, only drivers are allowed to claim overtime pay. Other personnel who are required to render overtime services must seek prior approval from the Chancellor thru the Vice-Chancellor for Administration.

COLLEGE/UNIT: a. Prepare the Overtime Request form for approval by the Head of Unit, Budget Director (if charge to budgetary or Income-fed account) or Accounting Office (if charge to Trust Account) and Vice-Chancellor for Administration. b. Prepare DV/OBR/BUS supported by DTR and approved overtime request form. c. Dean/Director/Head of Unit approves payment on box A of DV and also box C, if gross amount is P20,000.00 or less. Forward DV and supporting documents to Budget Office for funding (if charged to budgetary and Income-fed account) or to Accounting Office (if charged to Trust Account)

Processing of payment at the Accounting Office follows same procedures in the Payment of Personal Services Processing of payment at the Accounting Office follows same procedures in the Payment of Personal Services

PAYMENT OF OVERLOAD HONORARIA PAYMENT OF OVERLOAD HONORARIA

OFFICE OF THE VICE-CHANCELLOR FOR ACADEMIC AFFAIRS: a. Prepares disbursement voucher (DV) together with supporting documents. b. Approves DV subject to submission of grades c. Sends DV to unit for signature of DV and preparation of OBR/BUR. COLLEGE/UNIT a. Signs DV, attached certificate of grades submitted b. Prepares OBR/BUR c. Forwards to Budget Office for funding. COLLEGE/UNIT a. Signs DV, attached certificate of grades submitted b. Prepares OBR/BUR c. Forwards to Budget Office for funding.

PAYMENT OF RETIREMENT GRATUITY

PAYROLL SECTION: a. Receives retirement documents from HRDO. b. Prepares DV for retirement gratuity based on documents received from HRDO c. Assigns DV control number and encodes DV data e. Forward DV to Unit concerned for signature of the DV, preparation of OBR and attachment of required documentations. PAYROLL SECTION: a. Receives retirement documents from HRDO. b. Prepares DV for retirement gratuity based on documents received from HRDO c. Assigns DV control number and encodes DV data e. Forward DV to Unit concerned for signature of the DV, preparation of OBR and attachment of required documentations.

COLLEGE/UNIT: a. Receives and signs DV, prepares OBR/ BUR b. Attached documentations. c. Forwards DV, OBR/BUR and other supporting documents to UPD Budget Office for funding COLLEGE/UNIT: a. Receives and signs DV, prepares OBR/ BUR b. Attached documentations. c. Forwards DV, OBR/BUR and other supporting documents to UPD Budget Office for funding

PAYMENT OF TERMINAL/FACULTY SICK LEAVE PAYMENT OF TERMINAL/FACULTY SICK LEAVE

PAYROLL SECTION: a. Receives documents from HRDO. Pre-audits Summary of Leave Credits. If there were discrepancies noted, return documents to HRDO for appropriate action b. Prepares DV for terminal leave (based on approved application received from HRDO). c. Assigns DV control number d. Encodes DV data e. Forwards DV to Unit concerned for signature of the DV and preparation of OBR and attachment of required documentations. PAYROLL SECTION: a. Receives documents from HRDO. Pre-audits Summary of Leave Credits. If there were discrepancies noted, return documents to HRDO for appropriate action b. Prepares DV for terminal leave (based on approved application received from HRDO). c. Assigns DV control number d. Encodes DV data e. Forwards DV to Unit concerned for signature of the DV and preparation of OBR and attachment of required documentations.

COLLEGE/UNIT: a. Receives and signs DV, Prepares OBR/ BUR b. Attached documentations. c. Forwards DV,OS and other supporting documents to UPD Budget Office for funding COLLEGE/UNIT: a. Receives and signs DV, Prepares OBR/ BUR b. Attached documentations. c. Forwards DV,OS and other supporting documents to UPD Budget Office for funding

PAYMENT FOR UNCLAIMED CHECKS FOR SALARY, HONORARIA, ALLOWANCE, STIPEND, ETC.

PAYEE: A.Payee sends request for replacement of check to Cash Office B. Cash Office approves request and sends request to Accounting Office for preparation of DV and for processing PAYEE: A.Payee sends request for replacement of check to Cash Office B. Cash Office approves request and sends request to Accounting Office for preparation of DV and for processing

ACCOUNTING OFFICE : Verifies claim against Subsidiary Ledger Prepares DV, assigns control number and journalize DV Indexes payment in the Subsidiary Ledger Director reviews supporting documents and certifies DV Releasing Clerk encodes DV, prepares e-copy of the transactions Forwards DVs to Cash Office together with the e-copy for check preparation

PAYMENT THROUGH COMPUTERIZED PAYROLLS PAYROLL UPDATES/SALARY ADJUSTMENTS ACCOUNTING OFFICE: Reviews appointment and other payroll updates received from the HRDO/Units Prepares data to effect inclusion of employee in the computerized payrolls. Encodes payroll updates in the payroll database Process new tax rates and check net pay if within the P3,000.00 limit ( come July 2012 limit of net pay will be P5,000(GAA 2012) Prepares computerized monthly payroll and forwards to Unit for appropriate action. ACCOUNTING OFFICE: Reviews appointment and other payroll updates received from the HRDO/Units Prepares data to effect inclusion of employee in the computerized payrolls. Encodes payroll updates in the payroll database Process new tax rates and check net pay if within the P3,000.00 limit ( come July 2012 limit of net pay will be P5,000(GAA 2012) Prepares computerized monthly payroll and forwards to Unit for appropriate action.

Prints the following: - General payroll register - payroll master list - obligations summary - payroll remittances per agency and abstract of payroll deductions - pay slips - bank remittances Prepares e-copy of bank remittances and forwards to Cash Office for remittance: - remittance listings - premium master list Prints the following: - General payroll register - payroll master list - obligations summary - payroll remittances per agency and abstract of payroll deductions - pay slips - bank remittances Prepares e-copy of bank remittances and forwards to Cash Office for remittance: - remittance listings - premium master list

prepares e-copy of GSIS, Philhealth remittances according to their respective software and format Prepares remittance lists to concerned agencies for payroll deductions Prepares OBR and sends obligation summary to Budget Office for payroll obligation Forwards Payroll and Pay-slips to the Units for review, verification and approval prepares e-copy of GSIS, Philhealth remittances according to their respective software and format Prepares remittance lists to concerned agencies for payroll deductions Prepares OBR and sends obligation summary to Budget Office for payroll obligation Forwards Payroll and Pay-slips to the Units for review, verification and approval Units to inform Accounting Office if there were discrepancies in the payroll and for employees who were AWOL, retired, etc. Units to inform Accounting Office if there were discrepancies in the payroll and for employees who were AWOL, retired, etc.

DOCUMENTARY REQUIREMENTS IN THE PROCESSING OF PS CLAIMS

PERSONAL SERVICES REAPPOINTMENT/RECLASSIFICATION Appointment (certified photocopy) Report for Duty Certificate of Service/DTR Employee Number Bank Account Number Duly approved Obligation request (OBR) or Budget Utilization Request (BUS) Philhealth Number Pag-ibig Number GSIS BP Number

Step Increase Certified photocopy of Appointment, Duly approved Obligation Request(OBR)\Budget Utilization Request (BUR) SALARY DIFFERENTIAL Promotion Certified Photocopy of Appointment and Report for Duty Duly approved Obligation Request(OBR)\Budget Utilization Request (BUR)

RATA AND HONORARIA HRDO endorsement PROFESSORIAL CHAIR/FACULTY GRANT Release of Funds from UPFI Certified photocopy of Appointment Report for Duty Certificate of Service Duly approved Obligation Request (OBR)/ Budget Utilization Request (BUR)

RETIREMENT GRATUITY AND TERMINAL LEAVE Service record Original copy of approved Retirement Gratuity/Approved Terminal Leave University Clearance GSIS/OMBUDSMAN and Fiscal Clearance Statement of Assets and Liabilities Latest appointment Duly approved Obligation Request/Budget Utilization Request (BUS) DBM Cash Release (for Terminal Leave) Chancellors approval Summary of Leave of Credits (HRDO

OVERLOAD HONORARIA Duly approved Obligation Request (OBR)/Budget Utilization Request (BUR) Duly approved documentations from OVCAA Certification of Grades Submitted OVERTIME SERVICES Duly approved Obligation Request (OBR)/Budget Utilization Request (BUR) Certificate of Service/DTR Authority/Approval to Pay Overtime Services

TRANSFER FROM OTHER GOVERNMENT AGENCY Certified photocopy of Appointment Certificate of Income and other Benefits received from previous employer Report for Duty Philhealth Number GSIS BP Number Bank Account Number BIR Forms 2316 Certificate of Last Salary Received Pag-ibig Number BIR Form 2305

Mandatory Deductions From the Monthly Payroll Rates of all mandatory deductions: EMPLOYEE SHAREGOVERNMENT SHARE GSIS9% of monthly gross12% PAG-IBIG100 pesos per month PHILHEALTHdepends on the monthly salary Taxdepending on the tax bracketnone

BIR Form 2316 Employers Certificate of Compensation Payment/Tax Withheld WITHHOLDING TAX DOCUMENTARY REQUIREMENTS For New Employees without previous employment BIR Form 1902 Application for Registration BIR Form 2305 Certificate of Update of Exemption and of Employers and Employees information Certification that the person has not been previously employed For New Employees with previous employment BIR Form 2305 Certificate of Update of Exemption and of Employers and Employees information

Computation of Withholding Tax Due Taxable incomeTax Due Not over 10,000none Over 10,000 but not over 30,000 500 + 10% of the excess over 10,000 Over 30,000 but not over 70,000 2,500 + 15% of the excess over 30,000 Over 70,000 but not over 140,000 8,500 + 20% of the excess over 70,000 Over 140,000 but not over 250,000 22,500 + 25% of the excess over 140,000 Over 250,000 but not over 500,000 50,000 + 30% of the excess over 250,000 Over 500,000 125,000 + 32% of the excess over 500,000

Reminders: Inform in advance the Accounting Office regarding the following; All personnel who are on LWOP, Secondment AWOL, etc. Faculties/OICs who are about to end the contract Faculties whose renewal papers are in process Changes in the status of employment of personnel. Review Monthly Payroll. Immediate return of the Monthly Payroll signed by the Head of unit/College/Office. The release of the current months payroll is dependent upon the submission of the previous payroll. Late completion of documentary requirements causes delay in the processing of the DV. Inform in advance the Accounting Office regarding the following; All personnel who are on LWOP, Secondment AWOL, etc. Faculties/OICs who are about to end the contract Faculties whose renewal papers are in process Changes in the status of employment of personnel. Review Monthly Payroll. Immediate return of the Monthly Payroll signed by the Head of unit/College/Office. The release of the current months payroll is dependent upon the submission of the previous payroll. Late completion of documentary requirements causes delay in the processing of the DV.

In Preparing the Disbursement Voucher for payments chargeable to PS, MOOE and CO Please leave space for the computation of tax and net pay Please allocate space for the journalization of transactions. Prepare DV by Bank Account. Please indicate Bank Name opposite the Payees name. Prepare the DVs in triplicate. Please make sure that the font used was readable. Please limit number of payees to 8. Summarize expenses by expenses classification. Arrange documents according to the summary made. Please leave space for the computation of tax and net pay Please allocate space for the journalization of transactions. Prepare DV by Bank Account. Please indicate Bank Name opposite the Payees name. Prepare the DVs in triplicate. Please make sure that the font used was readable. Please limit number of payees to 8. Summarize expenses by expenses classification. Arrange documents according to the summary made.

End of Presentation

FLOW OF DOCUMENTS And DOCUMENTARY REQUIREMENTS FOR PAYMENT OF PURCHASES FUNDED FROM MOOE, CO FLOW OF DOCUMENTS And DOCUMENTARY REQUIREMENTS FOR PAYMENT OF PURCHASES FUNDED FROM MOOE, CO MS. ARLENE ROMERO Head Pre-Audit Section

CODING AND PRE-AUDIT SECTION Verifies and examines DVs and its supporting documents received from different units and colleges for the payment of claims funded from MOOE and Capital/Equipment Outlays as to compliance with existing laws, regulation and procedures prescribed by the government and its instrumentalities. Receives, process and control Requisition and Issue Slip (RIS), Purchase Requests and Purchase Orders. Journalization of transaction in accordance with the New Government Accounting System (NGAS) prescribed by the Commission on Audit and the University. Reviews, verifies and journalizes liquidation of Financial Assistance, accounts receivable due to employees and officials and their supporting documents. Verifies and examines DVs and its supporting documents received from different units and colleges for the payment of claims funded from MOOE and Capital/Equipment Outlays as to compliance with existing laws, regulation and procedures prescribed by the government and its instrumentalities. Receives, process and control Requisition and Issue Slip (RIS), Purchase Requests and Purchase Orders. Journalization of transaction in accordance with the New Government Accounting System (NGAS) prescribed by the Commission on Audit and the University. Reviews, verifies and journalizes liquidation of Financial Assistance, accounts receivable due to employees and officials and their supporting documents.

Maintains and control the Accounts Payable Ledger of the University. Maintains and control payments to contractors. Encodes individual employees net pay per Disbursement Vouchers for credit to the individual payroll bank accounts.

REIMBURSEMENT/PROCUREMENT 1) -NEED

2) Manner of Payment? Reimbursement? Pay directly the supplier through the Disbursement Voucher System?

4.3 - If the items purchased are supplies costing P1,000 and above, prepare Stock Position Sheet (SPS) 3. Request SPMO inspection if the item is equipment costing P5,000 and above otherwise unit inspection 3. Request SPMO inspection if the item is equipment costing P5,000 and above otherwise unit inspection 4. If the items purchased is; 4.1 - an asset (tangible assets) costing P2,000 and above, prepare Acknowledgement Receipt of Equipment (ARE) and submit to SPMO 4. If the items purchased is; 4.1 - an asset (tangible assets) costing P2,000 and above, prepare Acknowledgement Receipt of Equipment (ARE) and submit to SPMO 4.2 - A Semi-expendable asset costing P1,000 and above but less than P2,000 with an economic life of one to five years, prepare Inventory Custodial Slip (ICS) 4.2 - A Semi-expendable asset costing P1,000 and above but less than P2,000 with an economic life of one to five years, prepare Inventory Custodial Slip (ICS)

5.Prepare Obligation Request(OBR) or Budget Utilization Request (BUR) depending upon the source of fund 5.Prepare Obligation Request(OBR) or Budget Utilization Request (BUR) depending upon the source of fund 7. Forward DV to Budget Office (for budgetary and Income-Fed accounts) or to the Accounting Office (Trust Account) for processing 7. Forward DV to Budget Office (for budgetary and Income-Fed accounts) or to the Accounting Office (Trust Account) for processing 6. Prepare Disbursement Voucher for payment, have it signed based on the rules on DV signatories. 6. Prepare Disbursement Voucher for payment, have it signed based on the rules on DV signatories.

Signatories on the Disbursement Vouche r Signatories on the Disbursement Vouche r

Signatories on the Disbursement Voucher Signatory on Box A must be Different from the signatory on Box C Signatory on Box A must be Different from the signatory on Box C General Rule No two signatories should appear on the DV The payee must be different from the signatories on Boxes A and C The payee must be different from the signatories on Boxes A and C

Signatories on DV Payment of claims not exceeding P20,000 Box A - Maybe the Administrative Office, Project Leader, Administrative Assistant/Officer, Secretary or any responsible staff different from the signing authority on Box C. Box A - Maybe the Administrative Office, Project Leader, Administrative Assistant/Officer, Secretary or any responsible staff different from the signing authority on Box C. Box C - Dean, Director or Head of Unit. Officers-in-Charge are authorized to approve on Box C for amounts not exceeding P5,000 only. Over P5,000, Box A of the DV shall be signed by the OIC and Box C shall be signed by superior and countersigned by the VCA. Box C - Dean, Director or Head of Unit. Officers-in-Charge are authorized to approve on Box C for amounts not exceeding P5,000 only. Over P5,000, Box A of the DV shall be signed by the OIC and Box C shall be signed by superior and countersigned by the VCA.

Signatories on DV Payment of claims exceeding P20,000 Box A - Dean, Director, Head of Unit or Officer-in-Charge Box A - Dean, Director, Head of Unit or Officer-in-Charge Box C - Vice-Chancellor for Administration/ Chancellor Box C - Vice-Chancellor for Administration/ Chancellor

General Rule: Per BIR Revenue Regulation All payments are subject to the corresponding Tax or VAT. It shall be withheld by the Withholding Tax Agent (UP) and shall be remitted to BIR.

If the supplier is VAT/TAX exempt as evidenced by BIR issued certification, no taxes shall be withheld. If the transaction transpired outside of the Philippines, no taxes shall be withheld.

VAT and Withholding Tax Rates VAT and Withholding Tax Rates

V A T Rate Expanded Withholding Tax Rate Vatable Supplier5%1% Non-Vatable Supplier3%1% Tax Exempt Supplier0% V A T Rate Expanded Withholding Tax Rate Vatable Supplier5%2% Non-Vatable Supplier3%2% Tax Exempt Supplier0% For Procurement of Goods For Procurement of Services

PAYMENT TO SUPPLIER FOR ITEM/S PURCHASED

ACCOUNTING OFFICE: Receiving Clerk encodes DV and assigns DV Number 1. Payee 2. Nature of payment 3. Gross Amount 4. Period covered Verify completeness of documentary requirements and proper authorization Summarize and classify expenses as to salary, honorarium, etc. and summarize by expense account provided for in NGAS

Evaluate transaction/supplier and effect applicable tax Journalize transactions on the DV Certify cash availability and consistency with the purpose of the fund Prepare creditable withholding tax and VAT certificates in 6 copies per DV Director reviews supporting documents and certifies DV Releasing Clerk encodes and matches DV with encoded database, prepares e-copy of the transactions and forwards DVs together with the e-copy of the transactions to the Cash Office for the preparation of check/RADA for payment.

PROCEDURES FOR PURCHASES REQUIRING BIDDING/ ALTERNATIVE METHODS OF PROCUREMENT

COLLEGE/ UNIT: a. Get canvass. b. Prepares and signs Purchase Request (PR) c. Forwards PR and canvass to Budget Office for funding (if charged to budgetary and income-fed account) or to Accounting Office (if charged to Trust Account) COLLEGE/ UNIT: a. Get canvass. b. Prepares and signs Purchase Request (PR) c. Forwards PR and canvass to Budget Office for funding (if charged to budgetary and income-fed account) or to Accounting Office (if charged to Trust Account) ACCOUNTING OFFICE a. Receives and records PR b. Assigns Control number c. Verify expense as to availability of funds and consistency with the purpose of the fund (Trust Accounts) d. Releasing clerk indexes and releases PR to Unit for submission to SPMO. ACCOUNTING OFFICE a. Receives and records PR b. Assigns Control number c. Verify expense as to availability of funds and consistency with the purpose of the fund (Trust Accounts) d. Releasing clerk indexes and releases PR to Unit for submission to SPMO.

Documentary Requirements for the Payment of Claims from Suppliers 10,000 and below Original Invoice Purchase Request Purchase Order (unit level) Inspection and Acceptance Report Source of Fund Stock Position Sheet for consumables P1,000 and above Report of waste materials duly received by SPMO-repairs Pre-repair inspection for repairs Are for equipment or ICS for supplies Certification from SPMO that the item/s are not available at SPMO/PS and the item/s are included in APP

Above 10,000.00 up to 50,000 Original Invoice Three (3) Canvass of prices Purchase request Purchase Order (unit level) OBR/BUR/Source of Fund Inspection and Acceptance Report Pre-repair inspection for repairs Report of waste materials duly received by SPMO Stock Position Sheet for consumables P1,000 and above ARE for equipments or ICS for supplies Certification from SPMO that the item/s are not available at SPMO/PS and the item/s are included in APP

Above 50,000.00 up to 500,000 classified as Small Value Original Invoice BAC Approved Resolution and Posting Purchase Request Purchase Order (SPMO) Pre-repair inspection - for repairs OBR/BUR/Source of Fund Inspection and Acceptance report (SPMO) Stock Position Sheet for consumables P1,000 and above Report of waste materials duly received by SPMO for repairs ARE for equipment or ICS for supplies Annual Procurement Plan

Above 50,000.00 not classified as ordinary and regular office supplies and equipment Original Invoice Bidding Documents Purchase Request Purchase Order (SPMO/VCA/Chancellor) OBR/BUR/source of Fund Inspection and Acceptance Report (SPMO) Pre-repair inspection - for repairs Report of waste materials duly received by SPMO for repairs Stock Position on Sheet for consumables P1,000 and above ARE for equipment or ICS for supplies Annual Procurement Plan

Submission of Purchase Order to the Commission on Audit COA Circular No. 87-278 & COA Memorandum 2005-027; 3.2 Purchase Order 3.2.1 A copy of any purchase order irrespective of amount, and each and every supporting documents, shall, within five (5) working days from issuance thereof, be submitted to the Auditor concerned. .. ------- 4.0 Penalty Clause 4.1 Any unjustified failure of the officials and employees concerned to comply with the requirements herein imposed shall subject the administrative disciplinary action provided for in PD 1445; . 3.2 Purchase Order 3.2.1 A copy of any purchase order irrespective of amount, and each and every supporting documents, shall, within five (5) working days from issuance thereof, be submitted to the Auditor concerned. .. ------- 4.0 Penalty Clause 4.1 Any unjustified failure of the officials and employees concerned to comply with the requirements herein imposed shall subject the administrative disciplinary action provided for in PD 1445; .

Documentary Requirements for Travel Cash Advance Local Travel computation of per diem subject to EO 298 Travel Order Proposed Itinerary of Travel Promissory Note Travel Order Proposed Itinerary of Travel Promissory Note Foreign Travel per diem subject to EO 298 Travel Order endorsed to DFA and DOT by the Chancellor Approved Request to Travel by the funding agency Proposed Itinerary of Travel Promissory Note, if with clothing allow, certification that no clothing allowance has been claimed during the next preceding 24 months Travel Order endorsed to DFA and DOT by the Chancellor Approved Request to Travel by the funding agency Proposed Itinerary of Travel Promissory Note, if with clothing allow, certification that no clothing allowance has been claimed during the next preceding 24 months

Liquidation of Travel Cash Advance Travel Order Actual Itinerary of Travel Boarding Pass/Terminal Fee Stub/Official Receipt of Registration Fee, etc. Certificate of Travel Completed Certificate of Appearance Report on trip undertaken Travel Order Actual Itinerary of Travel Boarding Pass/Terminal Fee Stub/Official Receipt of Registration Fee, etc. Certificate of Travel Completed Certificate of Appearance Report on trip undertaken

Documentary Requirements Trip Ticket Certification from the Unit head that gasoline was consumed for official purpose Trip Ticket Certification from the Unit head that gasoline was consumed for official purpose Gasoline, Oil and Lubricants Communication (Landline Phone, Mobile Phone) Official Receipt Statement of Account Certification that calls were made for official purpose Official Receipt Statement of Account Certification that calls were made for official purpose Professional/Services of Non-UP Contractual Copy of the notarized, duly funded and duly processed by HRDO Certificate of Service rendered/DTR Copy of the notarized, duly funded and duly processed by HRDO Certificate of Service rendered/DTR

Incomplete Documentations Attached to the DV Causes Delays in the Processing

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PROCESSING OF PAYMENTS THROUGH THE DEPARTMENT OF BUDGET AND MANAGEMENT PROCESSING OF PAYMENTS THROUGH THE DEPARTMENT OF BUDGET AND MANAGEMENT CONTROL AND MONITORING OF TRUST ACCOUNTS CONTROL AND MONITORING OF TRUST ACCOUNTS Ms. Josephine G. Batislaong Head Bookkeeping Section Ms. Josephine G. Batislaong Head Bookkeeping Section

PROCESSING OF PAYMENT THROUGH THE DEPARTMENT OF BUDGET AND MANAGEMENT

ACCOUNTING OFFICE: Receiving Clerk encodes DV and assigns DV Number 1. Payee 2. Nature of payment 3. Gross Amount 4. Period covered Verifies completeness of documentary requirements and proper authorization Summarize and classify expenses as to salary, honorarium, etc. and summarize by expense account provided for in NGAS ACCOUNTING OFFICE: Receiving Clerk encodes DV and assigns DV Number 1. Payee 2. Nature of payment 3. Gross Amount 4. Period covered Verifies completeness of documentary requirements and proper authorization Summarize and classify expenses as to salary, honorarium, etc. and summarize by expense account provided for in NGAS

Evaluate transaction/supplier and effect applicable tax Journalize transactions on the DV Certify cash availability and consistency with the purpose of the fund Prepare creditable withholding tax and VAT certificates in 6 copies per DV Director reviews supporting documents and certifies DV Prepare List of Due and Demandable Accounts Payable (LDDAP) in duplicate Evaluate transaction/supplier and effect applicable tax Journalize transactions on the DV Certify cash availability and consistency with the purpose of the fund Prepare creditable withholding tax and VAT certificates in 6 copies per DV Director reviews supporting documents and certifies DV Prepare List of Due and Demandable Accounts Payable (LDDAP) in duplicate

SPMO/OCA Director signs and certifies LDDAP as to veracity and accuracy of the transactions Vice-Chancellor for Administration signs LDDAP and endorses the same to the Chancellor for signature Chancellor signs LDDAP and forwards LDDAP to UPDAO ACCOUTING OFFICE: a. Receives, records and encodes LDDAP b. Forwards LDDAP to UP System- Accounting Office for submission to the UP System-Budget Office, for endorsement to the President and for submission to DBM SPMO/OCA Director signs and certifies LDDAP as to veracity and accuracy of the transactions Vice-Chancellor for Administration signs LDDAP and endorses the same to the Chancellor for signature Chancellor signs LDDAP and forwards LDDAP to UPDAO ACCOUTING OFFICE: a. Receives, records and encodes LDDAP b. Forwards LDDAP to UP System- Accounting Office for submission to the UP System-Budget Office, for endorsement to the President and for submission to DBM

RECORDING OF PAYMENTS MADE BY THE DEPARTMENT OF BUDGET AND MANAGEMENT TO THE INDIVIDUAL CREDITORS BANK ACCOUNT

BOOKKEEPING SECTION of the UPD Accounting Office: Receives from the UP System a copy of the List of DBM Releases to Suppliers Bank Account Inform suppliers of the cash releases made by DBM to the individual bank account Request Official Receipt(OR) from suppliers for the cash released to them Attached OR to the DV Prepare Report of List of Due and Demandable Accounts Payable Record Report in the Books of the University

MONITORING AND CONTROL OF TRUST ACCOUNTS

BOOKKEEPING SECTION - UPDAO: Verifies duly audited/processed DV against Trust Accounts database for availability of funds and consistency with the purpose of the creation of the fund Summarize and classifies expense Updates Trust Accounts database based on the DV received and processed. Encodes; 1. Payee 2. Nature of payment and Trust Acount 3. Gross Amount 4. Period covered Certifies, prepares Tax certificates, encodes and forwards DV to the Cash Office for payment

Prepares Quarterly Status of Funds for Trust Accounts Verifies and reconciles entries with the Unit representatives on entries in the Trust Account Ledger Updates Trust Accounts based on reconciling items Chief Accountant/Director certifies Interim Financial Reports/Final Financial Reports for submission to COA and to the granting agency.

End of Presentation

NEW GOVERNMENT ACCOUNTING SYSTEM FLOW OF DOCUMENTS ACCOUNTING OFFICE RE-ORIENTATION ON THE.

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