School - Based Feeding Program
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Transcript of School - Based Feeding Program
School - Based School - Based Feeding Feeding Program Program
Financial Operations (DSWD–DepED Partnership Program)
How funds are released? DSWD - FO shall transfer the funds in full
(100%) to the DepED Regional Office upon signing of the MOA and the submission of the required documents.
Regional Allocation for SBFP as per RA 10633 Gen. Appropriation Act FY 2014 .
Total Amount and Allocation:
Region Target Number of Beneficiaries
Budget Allocation (in PhP)
XI 18,349 35,230,080.00
XII 15,332 29,437,440.00
ARMM 29,497 56,634,240.00
DepED RO (Regional Office) shall transfer the funds to DOs (Division Offices) upon submission of WFP (Work and Financial Plan) with the list of schools and the target beneficiaries based on Nutritional Status SY 2013-2014 Baseline Report.
Schools to be covered by partners shall not be included in the DepED-DSWD funds except when the food provided by the partner is milk or other nutritional beverages.
Upon receipt of the funds and the required documents from the schools, a check shall be prepared and issued by the DO in favor of the School Principal/Head. The remaining allocation of the recepient schools shall be released upon submission of the liquidation report pertaining to the previous releases.
DSWD Field Office
DepED Regional Office
DepED Division Office
Forge a MOA
Process the release of fund after DepED’s submission of the required documents
1. Receive and record the fund2. Issue Official Receipt
Transfer fund to Division Office
Transfer & Liquidation of Funds Flowchart
Consolidate and submit liquidation report duly received by COA Auditor
Record Liquidation
Upon receipt of the funds from RO & the required documents from schools prepare and issue checks in favor of School Principal/Head
1. Process & submit to RO liquidation report duly received by COA Auditor 2. Prepare and submit to RO monthly narrative physical & financial accomplishment
Eligible Expenses
Procured locally available food commodities
Basic cooking utensils, common office supplies needed for the preparation of reports, minimal transportation expenses, water, LPG, charcoal, firewood and kerosene
Division Office shall prepare and issue checks (cash advance) in favor of the School Principal/ Head if….
Work and Financial Plan of the schools were submitted and approved by SDS with the list of target beneficiaries based on NS SY 2013-2014 Baseline Report
School Principals/Head were bonded
Previous cash advance were liquidated (specific to SBFP)
Reminder:
The manual on the Simplified Accounting Guidelines and Procedures for the use of Non-Implementing Units/Schools shall be adopted to account for the receipts, utilization and liquidation of funds of non-implementing units.
Allocation from canteen proceeds and other related income generating projects may also be utilized for this purpose.
The school principals/heads shall be responsible in ensuring prompt liquidation of funds to the DO.
Liquidation of Funds
The Division Office shall process the liquidation reports and submit to DepED RO a liquidation report duly certified by the DO Accountant and approved by the SDS and duly acknowledged and received by the DO COA.
The DepED RO shall submit within 30 days after completion of the project to DSWD-FO a final liquidation report on the utilization of funds duly certified by the Accountant, approved by the Regional Director and received by Regional Office Auditor.
Liquidation of Funds
Upon post audit, any disallowance in audit after receipt of the Audit Suspensions, Disallowances and Charges (ASDC) and the Credit Notice (CN) issued by the DO COA Auditor shall be recorded and adjusted in both books of accounts of DSWD-FO and DepED DO.
DepED shall refund to DSWD any unused funds 30 days after the program completion.
Regional Office Journal Entries Account Name UACS Code Dr. Cr.
Cash Collecting Officer 1010101000 XXX
Due to NGAs 2020105000 XXX
To record receipt of funds from DSWD
Cash –Treasury /Agency Deposit, Regular 1010401000 XXX
Cash Collecting Officer 1010101000 XXX
To record deposit of fund to the National Treasury
Cash MDS Trust 1010406000 XXX
Cash-Treasury/Agency Deposit, Regular 1010401000 XXX
To record receipt of NCA from BTR
Due to NGAs 2020105000 XXX
Cash MDS Trust 1010406000 XXX
To record transfer of fund to Division Office
Division Office Journal Entries Account Name UACS Code Dr. Cr. Cash Collecting Officer 1010101000 XXX
Due to NGAs 2020105000 XXX
To record receipt of fund from RO
Cash in Bank-LCCA Current Account 1010202000 XXX
Cash Collecting Officer 1010101000 XXX
To record deposit of fund to the bank OR
Cash MDS Trust 1010405000 XXX
Due to NGAs 2020105000 XXX
To record fund transfer thru NTA
Financial Assistance to NGAs 5021402000 XXX
Cash in Bank-LCCA Current Account/Cash MDS Trust1010202000 XXX
To record grant of cash advance to school head
Food Supplies Expenses 5020305000 XXX
Financial Assistance to NGAs 5021402000 XXX
To record liquidation of cash advance to school head
Due to NGAs 2020105000 XXX
Subsidy from Other National Government Agencies 4030102000 XXX
To record liquidation of fund to RO
UACS code 308601 070010811005 112402000 000000000 2020105000 Funding Source Code
Custodial Funds Trust Receipts Inter Agency Transfer fundOrganization Code Location Code
DepED Region XI Division of Davao City Davao City
MFO/PAP Object Code
No MFO/PAP Trust Receipts Due to NGAs
Sample Cash Disbursement Register
SCHOOL-BASED FEEDING PROGRAM
AMOUNT
RECEIVEDPAYMENTS BALANCE
FOOD
SUPPLIES
EXPENSE (5020303000)
OFFICE
SUPPLIES
EXPENSE (5020301000)
OTHER
MOOE (5029999000)
4 5 6=4-5 7 8 9
20,000.00 20,000.00
5,500.00 14,500.00 5,500.00
8,870.00 5,630.00 8,870.00
500.00 5,130.00 500.00
3,440.00 1,690.00 3,440.00
1,690.00 1,690.00
20,000.00 20,000.00 - 18,310.00 1,690.00 -
Certified Correct: Certified: Noted:
Supporting Documents Complete
PRINCIPAL/DISBURSING OFFICER DIVISION ACCOUNTANT SCHOOL DIVISION SUPERINTENDENT
Date Date Date
TOTAL
Sept. 1, 2014 5393 National Bookstore
June 25, 2014 1008 Mica Convenient Store
June 20, 2014 1122 24/7 Convenient Store
June 17, 2014 1203 Gulayan at iba pa
June 15, 2014 7120 San Miguel Store
June 08, 2014 06327 Cash Advance
1 2 3
NAME OF SCHOOL
NAME OF DISTRICT
NAME OF DIVISION
FOR THE PERIOD
CASH DISBURSEMENT REGISTER
DATEREFERENCE
(OR/RER)
PAYEE /
PARTICULARS
CASH ADVANCE BREAKDOWN OF PAYMENTS
r
Sample Liquidation Report
Sample Statement of Receipts and Disbursement (SORD)
Liquidation Report of RO to DSWD
Thank You....