CSO Processes

Workshop
2012-2013






































Treasurers'
Manual

Academic Year 2012-2013


by
Council of Student Organizations
De La Salle University
Budget Team


!n Cooperation with
Office of Student Affairs and the
Office of Student-L!FE

TABLE OF CONTENTS

Definition of Terms
Short Cuts for Transactions]Purpose]Document Type

I. Operational Fund ] CSO Budget
 Standing Policies
 Guidelines

II. Working Fund
 Standing Policies
 Guidelines

III. Procedures
 General Procedures
 Submitting Procedures
 Depositing Procedures
 Guidelines for Processing
 Requisition Procedures
 General Notes for the Procedures

IV. Treasurers' Requirements
A. Treasurers' Neeting and Consultations
B. Financial Record Book
C. Turnover of Funds
D. Specimen Signature
E. Working Fund Statement
F. variance Statement
G. Post-Activity Requirements
H. Fundraising Activities
!. Other Requirements/Guidelines

V. Appendix: Room and Facility Rates
VI. Directory











OFFICE OF THE TREASURER
COUNCIL OF STUDENT ORGANIZATIONS
DE LA SALLE UNIVERSITY




Budget Team
By:
Dy, Paulo Jason
Chua, Nicole Leslie
Chua, Wilbur Omar
del Rosario, Reena Angelica
Ng, Kimmie








Definition of Terms

1. Operational Fund. This is the sum of money given by the
University through S-L!FE to an organization, which is regulated
by the CSO.

2. Working Fund. This is the money of the organization, which
was obtained from donations or fundraising activities such as
Annual Recruitment Week, solicitations, etc. The working fund
is made up of both Depository Fund and Petty Cash Fund.

a. Depository Fund. This is the part of the Working Fund
deposited in the Accounting Office.

b. Petty Cash Fund]Cash on Hand. This is the sum of money
obtained from the Depository Fund that the Organization
Treasurer personally keeps and uses for small or unforeseen
expenses.

3. Requisition Forms. These are forms found on the Budget
Table filled up by an organization in making any requisitions.

4. Deposit Slip. This is the form used by the organization's
treasurer when depositing cash or checks in the Accounting
Office.

5. Payment Requisition Slip. This is the form used by the
treasurer in withdrawing money from its Funds (Operational or
Working Fund). There are always three copies for the PRS: the
white, green, and yellow slips.

6. Cash Advance. A procedure where the treasurer withdraws
cash from the Depository Fund before the activity. The money
withdrawn from the Depository Fund is to be used for projected
expenses of the activity.

7. Direct Payment. A procedure where the organization issues a
check directed to the establishment or to a person for the
expenses to be incurred for a specific activity.

S. Liquidation. A post cash advance or direct payment procedure
where the treasurer will have to summarize the actual expense
to which the withdrawn cash or cheque was used. Here, the
CSO Treasurer, the Accounting Office and the Budget Team will
verify whether the money has gone into its intended use. !f
however, there is excess cash, this will be subject to the
deposit procedures as stated in the manual.

9. Reimbursement. !t is a procedure done when officers used
personal money for expenses incurred for an activity. This
procedure means that the treasurer will withdraw from the
depository fund after the activity to give back to the officers.
Naximum amount that is allowable for reimbursement is 1,000
Pesos only.

10.Book Transfer. !t is a procedure done when an organization
availed of the service/s of establishment/s/office/s found in the
campus. This serves as the payment for the availed service/s.

11.Income Statement. This is the financial document used
to report the revenues and expenses that an organization
has incurred during a fundraising activity. This may be
used as substitute of the Summary of Expenses !ncurred.

12.Fundraising Activity Report. This is a detailed report
of the revenues and expenses that an organization has
incurred during a fundraising activity.

13.Working Fund Statement. This is a summary of inflow
and outflow of cash that an organization has incurred
during a particular period. Three (3) copies of this
statement are required.

14.Variance Statement. This is a document to be prepared at
the end of a certain period so as to compare the projected
revenues (pr) from actual revenues (ar) and budgeted costs
(bc) from actual costs (ac). Three (3) copies of this statement
are required.
15.Financial Record Book. This book will contain records of all
cash inflows and outflows during the school year. There are +
separate sections in the book namely: Operational Fund,
Depository Fund, Petty Cash Fund and List of Expenses for
each term in the same school year.

16.Log sheet. This is a log sheet where treasurers log the list of
expenses and all the memos submitted to the budget team.

17.Summary of Expenses Incurred. This is a financial
document submitted to the Accounting Office attached to valid
original receipts for liquidation of cash advance or
reimbursement of expenses.


Short Cuts for Document Type]Purpose]Transactions:

1. Payment Requisition Slip (PRS)
2. Cash Advance (CA)
3. Direct Payment (DP)
+. Liquidation (LO)
5. Reimbursement (RN)
6. Book Transfer (BT)
/. Financial Record Book (FRB)
8. Petty Cash Fund (PCF)
9. Petty Cash Establishment (PCE)
10. Petty Cash Replenishment (PCR)
11. List of Expenses (LOE)
12. No Expense (NE)
13. !ncome Statement (!S)
1+. Fundraising Activity Report (FRA Report)
15. Working Fund Statement (WFS)
16. variance Statement (vS)

I. OPERATIONAL FUND]CSO BUDGET

A. Standing Policies

1. The University will give an Operational Fund to each
organization for each year, which can be utilized in any
amount without exceeding it. This shall be subject to the
regulation of the CSO Treasurer. This fund may vary in
amount every school year. !t usually ranges from 1,000 -
2,000.

2. Any ending balance from the Operational Fund of the
preceding semester will be carried over to the next semester
of the same academic year. However, ending balances of the
whole academic year will be reverted to the University.

3. The Operational Fund cannot be used with the Depository
Fund. Amounts to be used must only be obtained from one
source of fund.

+. Cash advances and Direct Payment from the Operational Fund
are not allowed except in cases approved by the CSO
Executive Treasurer and the S-L!FE Director. The Operational
Fund is used only for Reimbursements and Book Transfers.

B. Guidelines

1. To use the Operational Fund, indicate in the accompanying
memo that the organization plans to use the fund. Also, in
filling up the PRS, leave the ¨charge to" part blank.


II. WORKING FUND

A. Standing Policies

1. The Working Fund of the organization is composed of the
Depository Fund and Petty Cash Fund.

2. The Depository Fund holds the majority of the organization's
money. Each organization has been assigned their own
depository account number. The depository account number
can be asked from the Executive Treasurer.

3. Organizations are not allowed to open outside bank accounts.
Any organization proven to have outside bank accounts will
automatically be expelled from CSO and will not be allowed to
operate in the University.

+. The Depository Fund is used by an organization to deposit and
withdraw cash/checks. The procedure stated below for
deposits and withdrawals should be followed.

5. Noney put in the Depository Fund having an average balance
of not less than Php 5,000.00 per month for the whole School
Year and will earn an interest of about 2¾ per annum.

6. !nterest income will be credited to the organization's
depository account during the first term of the next school year
(month of June).

/. Each organization is allowed to have Cash on Hand / Petty
Cash Fund amounting to a maximum of Php 3,000.00.

8. To inquire for organization's fund balance, submit two copies
of Nemo Ending Balance found in the yahoo group to CSO
Treasurer.

B. Guidelines:

1. All organization treasurers must have with them their Financial
Record Book (FRB) to monitor inflows and outflows of cash.
!nformation of the documents submitted such as PRS' and OR's
must be entered under the proper section of the FRB.

2. Payment Requisition Slip is the form needed to be filled up and
submitted in order to withdraw money from the organization's
funds. PRS has 3 copies. These are the white and green copies
(for Accounting Office), and the yellow copy of the PRS that
serves as the organization's copy. Hence, they should be kept
for proof and for reconciliation.

3. PRS's are found on the table of the CSO Executive Treasurer.
Entries must be typewritten, preferably computerized, but
cannot be handwritten. PRS forms must be neatly filled up.
For any erasures, especially on the amount (figures and words)
and payee, please countersign beside the erasure.

+. Do not use the PRS for transactions amounting below P100,
except for payment for cancellation of cheque (P+0), payment
for change of payee (P/0), and book transfer.
PRS Signatories: (Thru: S-Life Director)
Amount Recommended by: Endorsed by: Approved by:
101-5000 Org Treasurer President Ns. Evelyn
Lopez-
Esparrago

S-life director
5001-
50000
Org Treasurer 8
President
S-L!FE
Director

Ns. Fritzie
!an De vera

Dean of
Student
Affairs
50001-
above
Org Treasurer 8
President
S-L!FE
Director 8
Dean of
Student Affairs
Brother
Bernard S.
Oca, FSC

vice Chancellor
for Lasallian
Nission and
Alumni
Relations

5. Allowed payees for the PRS on all processes except for DP are
the President, Treasurer and Assistant Treasurer/s registered
at the start of the school year. Other payees allowed are the
establishment's name (to pay for their services/products) for
DP transactions and the cash prize winners of a contest
(wherein cash advance was not filed). Please type the
complete name in the Payee together with the !D number.
Guest Speaker's name may also be written (write the speaker's
tin/id number.)

6. Allowed signatories for the PRS are the President and
Treasurer only. Assistant Treasurer/s or Officer in Charge (O!C)
can sign if the Treasurer or the President has On the Job
Training (OJT) provided that s/he submitted a memo allowing
the Assistant Treasurer to sign on his/her behalf. This memo
should be signed and addressed to the CSO Executive
Treasurer.

/. PRS is always accompanied by financial documents such as
memos, LOEs, and supporting documents such as OR's.

8. For any Nemo with total amount from Php 101 - 5,000, only
the name of the Director of the Student L!FE (S-L!FE) must
appear in the THRU part. While for memos amounting to Php
5,001 - 50,000, the names of the S-L!FE Director and the Dean
of Student Affairs must be included in the THRU part. Finally,
for memos amounting to Php 50,001 and above, the names of
the S-L!FE Director, the Dean of Student Affairs and vice
Chancellor for Lasallian Nission and Alumni Relations must be
included.

Note: Nemos are always addressed to ACCOUNT!NG OFF!CE
except for special memos such as Request for Advanced Original
Receipt, Request for Change of Payee, Request for Organization's
Balance which should be addressed directly to Ms. Inores
Palmes, University Controller of the accounting office of DLSU-
manila.

Whenever documents are being submitted for processing, this
should be logged in the FRB and the Logsheet (in
organization's folder, found on the designated drawer
of the steel cabinet}. !f the treasurer does not log the
documents, the Executive team present in the moment will
have the power to decide if he will pend the documents or
write it themselves. Noreover, the budget team will only
consider documents that are passed on or before 6pm within
the day. Otherwise, it will be considered as submitted the next
day. The budget team will note or audit your pre-act
documents within 2 working days and the post-act documents
within + working days. Working days are from Nonday to
Friday. Working hours are from 9am to 6pm. Any document
passed and logged later than 6pm will be considered as
passed on the next day.

9. The budget team will only audit documents following
the standard order of documents. Even if documents are
complete, but the standard order is not followed, the budget
team will state the documents as pending. Below is the
standard order of documents, as provided by the budget team.

PRE-ACTS:
CASH ADVANCE DIRECT PAYMENT
PRS PRS
CA Nemo DP Nemo
Justification Nemo for not using
Direct Payment (if above P2000)
Formal Ouotation
!nformal Ouotation (if above
P2000)
Photocopied NOA (for venue and
transportation)
Photocopied Approved A-Form Photocopied Approved A-Form

POST-ACTS:
BOOK TRANSFER REIMBURSEMENT
PRS PRS
BT Nemo RN Nemo
Justification Nemo (if applicable) Justification Nemo (if applicable)
LOE LOE
Requisition Slips and Charge
Slip/Billing Statement
Original Receipt/s
Photocopied Requisition Slips and
Charge Slip/Billing Statement
Photocopied Receipt/s
Photocopied Approved A-Form Photocopied Approved A-Form

LIOUIDATION (with deposit} LIOUIDATION (with
reimbursement}
LO Form PRS
LO Nemo LO Form
LOE LO Nemo
Deposit Receipt (Yellow) RN Nemo
Deposit Slip LOE
Original Receipt/s Original Receipt/s
Photocopied Deposit Receipt,
Deposit Slip and Receipt/s
Photocopied Receipt/s
Photocopied Approved A-Form Photocopied Approved A-Form

FRA (In 3 sets}
Fundraising Activity Report
!ncome Statement
Photocopied Nemorandum of
Agreement
Receipt/s
Photocopied Approved A-Form

Note: If FRA is processed with BT, RM or LO, put these first,
with the original receipts corresponding to the specific
process, then place the FRA Report. Take note, that you need
not pass a LOE with processes like this because the Income
Statement serves as your LOE.

10.!f any errors are incurred, the treasurer shall be given a
Pending Checklist which indicates the errors made and shall be
attached to the documents by the Budget Team. Once the
errors have been corrected, the checklist shall be returned and
attached back to the documents for resubmission.

Note: Do not misplace the checklist.

11.Approved and audited memos will be inserted at the back of
the FRB and placed back in the organization's folder, found on
the designated drawer of the steel cabinet as provided for on
the Budget Team's table. This is where the treasurers will claim
their documents.

12.For procedures that have A-form, the budget team only
requires a PHOTOCOPIED, APPROVED A-FORM. Take note
that the budget team will not audit documents without the
photocopied approved a-form.

13.Auditing period of pre-acts processes will start 1 month before
the activity date, while auditing period of post-acts processes
will only be up to 1 month after the activity date. Pre-acts
documents, such as ash advance, submitted less than twenty
(20) working days before the activity date will not be assured
approval. Post-acts documents submitted later than 30 days
will only be audited if there is a clear justification memo for
delayed processing.

1+.Liquidation must be processed within 1 month after the
activity. !f it remains unsettled, the organization's account will
be frozen on the next day (e.g. June 30 for a Nay 29 activity).
The organization will also be put on hold in all CSO Executive
Teams. This means that the organization will not be allowed to
process any activity until after the liquidation is settled.

15.The following will be used in auditing the revenues and
expenses of an organization:

a. Receipts. OFF!C!AL RECE!PTS must justify the expenses
incurred by an organization. Expenses without Official
Receipts will NOT BE HONORED. (This has been a
standing policy ever since. Please remind your organization
officers to only avail products/services from establishments
that provide official receipts. The CSO Budget Team and
the Executive Treasurer will be more vigilant and strict in
implementing this rule. ¨NO OFFICIAL RECEIPT, NO
TRANSACTIONl" Delivery receipts, provisional receipts,
and job order receipts, even with Tin No., are NOT
considered as official receipts. Take note that no official
receipt also means that the organization will personally
shoulder the expense that is without O.R.

*if only part of the official receipt is to be used, encircle or
highlight the price of the items that justify the expenses.

b. Acceptable Invoice]Official Receipts

1. Original
2. B!R Registered - with T!N (Tax !dentification Number)
and B!R Permit Number clearly printed on the
receipt.
3. Official Receipt
The following information must appear on the document:
a. Name of Establishment
b. Address and telephone number (or any contact
information) of the establishment
c. Name of proprietor (optional)
d. Detailed list of items purchased
e. Total amount (without erasures)
f. B!R Registered - B!R Permit / Serial number for
Booklets printed (may consist of 10-12 digits;
found at bottom of the page.)
g. T!N Number (may consist of any 9 or 12 digit
serial number.)
+. Cash !nvoice
5. Sales !nvoice

Receipts must be pasted on scratch papers (which may be obtained
from the Budget Team table) and labeled according to the order
indicated in the List of Expenses.

Notes:
1. G!FT CHEOUES W!LL NOT BE HONORED as an expense for any
organization activities. !t is considered as cash honorarium or cash
prize W!THOUT TAX !NPL!CAT!ON. This does not support the
proper auditing procedures of B!R and our accounting office
policies. !t means that we cannot give them anymore to our
speakers / contest winners because they will not be able to reflect
the tax implications that should have resulted from it. !f you want
to give cash prize or speaker's fee, please do so by advancing the
cash amount (justified as CASH PR!ZE or TOKEN)

2. Transportation Expense supported by acknowledgment receipt
W!LL NOT BE HONORED.

a. For Payment of N!NOR Expenses such as taxi or LRT-NRT
payments, please use OFF!C!AL RECE!PTS for Gasoline
Expense for amount equivalent only up to the amount
incurred. Computation of Gas Expense Nemo should be
used for transactions involving cash advance and
reimbursements of gas. A photocopy of List of
Participants/GALS should also be passed.

b. For Payment of NAJOR Expenses such as van, jeepney, bus
rentals or service fees, only those that provide official
receipts will be accepted. For contacts, please see
TRANSPORT SERv!CE CANvASS (posted on Executive
Treasurer's Bulletin Board or yahoogroups). The contacts
found there are the ones that are recommended by the
Accounting Office.

3. One (1) justification memo is needed when PRS is being
processed for the following cases:

A. For using cash advance above 2000 rather than going
for the direct payment. (Justification for not
processing Direct Payment}

B. For reimbursing above 1000. (Justification for not
processing cash advance]direct payment}.

C. For using cash prizes (Justification for using cash
prize}.

D. For documents processed 2 months after the activity
date. (Justification for delayed processing of
PRS}.


III. Procedures

A. General Procedures

1. !dentify the process you are filing (ex. Cash Advance, Direct
Payment, Reimbursement, etc.)

2. Look it up on the Guidelines for Processing found below and
complete the necessary requirements.

3. The templates of all the requirements listed are uploaded in the
treasurers' Yahoo Groups. !n line with this, organizations are
required to use these templates when submitting financial
requirements.

B. Submitting Procedures

1. Arrange the documents in the standard order, as stated by
the Budget Team. For transactions with PRS, the PRS (white,
then green, then yellow) should always appear in front, followed
by its corresponding memo. Receipts should always appear after
the List of Expenses/income statement and must be labeled and
arranged in order. The photocopied approved a-form should
always be on the last page.

2. Log the Financial Documents to be submitted/processed in the
proper section of the Financial Record Book and on the Log Sheet
inside the organization's folder, found on the designated drawer of
the steel cabinet. !f the treasurer does not log the documents, the
budget team will pend the documents.

3. Place the documents on the corresponding section of the Financial
Record Book. (For example, Book Transfer to be place in the
Depository Fund section. Petty Cash Fund transactions to be
placed in the Petty Cash Fund section.)

+. Submit all the financial documents, log sheet, along with the
Financial Record Book in the ¨Budget Approval Rack"

5. Upon passing, treasurers can monitor the status of their passed
documents at the online database provided by CSO. This database
can be viewed by accessing the link given by your Budget Head !n
Charge. The treasurers can find out if the passed documents are
approved by the Budget Team, in Pending, received by the
Executive Treasurer and if it is ready for claiming. The legend of
the status are as follows:

<Date of approval> - !f the process is approved by Budget
Team/Executive Treasurer/Ready for
claiming
X - Pending (having 2 or less errors for Non-
FRA; having + or less errors for FRA)
P - Pending (having 3 or more errors for
Non-FRA; having 5 or more errors for
FRA)

This database will be updated at most two days after submission
of documents.

6. Check your pre-act documents 2 working days after you have
logged on the log book on top of the Budget Team table and the
post-act documents + working days after you have logged. (Take
note that pre-act documents refer to CA and DP while post-act
documents refer to RN, BT, LO, and FRA).

/. You may text your Budget in Charge if your documents have not
been audited within the given time frame. (Note: !t is advisable to
text the budget representative upon submission of financial
documents when it is concerning CA / DP)

8. !f your financial documents are pended, it will be placed on the
¨Pending Rack" . Documents will be marked as pending on the
Log sheet if there are 3 errors for non-FRA and 5 errors for FRA
documents. This will affect your re-accreditation score.

9. Nake sure to accomplish what is written on the Checklist attached
in the pending documents before submitting it again. Beside each
missing document/error, there is a box. Please check each box
after you have accomplished the task to ensure that it will be
checked by the Budget Team.

10.Follow the steps again when submitting the revised financial
documents. Don't forget to attach the Checklist given by the
budget team. Place the documents and Log sheet inside the FRB
and on the Approval Rack. !f previously submitted financial
documents are marked as pending, you have to log the pending
documents in your Log Sheet (green paper} again.

11.!f your documents are already audited, documents for
documentation (e.g. list of expenses, FRA report), along with the
organization's financial record book (FRB), will be placed in your
organization's hanging folder.

12.!f the documents found in the organization's folder are with the
Executive Treasurer's note, accomplish what is written and submit
it directly to the Executive Treasurer.

13.The yellow PRS would be found inside your organization's folder,
after the documents have been received by the Accounting Office
(for CA, DP, RN, Petty Cash Replenishment) or the various
establishments (for BT).

C. Depositing Procedures

1. Get a sheet of deposit slip from Budget Team's table.

2. Fill out the deposit slip correctly (there are 2 copies in one
sheet) and have it signed by the CSO Executive Treasurer.

3. Deposit the cash or check at the Accounting Office. Be sure
the Accounting Cashier signs the deposit slip. Two receipts
will also be given. 1 copy of the OR (yellow copy) and of the
deposit slip must be included in the documents to be
submitted for auditing. The other copy of OR (white copy)
and the deposit slip shall serve as the Organization Treasurer's
copy.

*!n case a solicitation was made, give the white copy
of OR to the sponsor, photocopy OR and half of the
deposit slip to the CSO Executive Treasurer and yellow
copy of OR will serve as the Organization Treasurer's
copy.















































D: Guidelines for Processing

PRE-ACT REOUIREMENTS
Kinds of Processes Memos needed Additional Documents
1. Cash Advance


'CA for Cash Prize
CA Nemo (1 copy)
> !f P2,001 and above - Justification Nemo for not
using Direct Payment (1 copy)
Photocopied Approved A-Form
PRS
!nformal Ouotation from three establishments (!f a single item is P2,001
and above)
'Justification for using cash prize 8 Nechanics
2. Direct Payment


'if DP for Cash Prize
*DP for Speaker
DP Nemo (1 copy) Photocopied Approved A-Form
PRS
Formal Ouotation from chosen establishment / NOA (venue and
transportation)
'Justification for using cash prize 8 Nechanics
*License, Cv, Credentials, or Resume

POST-ACT REOUIREMENTS
ACTIVITIES WITH NO EXPENSES INCURRED
Kinds of Processes Memos needed Additional Documents
1.) Non-Fundraising Activities No Expense (1 copy) Photocopied Approved A-Form
2.) Fundraising Activities !S (3 copies) Photocopied Approved A-Form
FRA Report (3 copies)
ACTIVITIES WITH EXPENSES INCURRED
Kinds of Processes Memos needed Original Photocopy Additional Documents
1.) Not Fundraising, Not for Reimbursement LOE (1 copy) - Expense (1 copy) Photocopied Approved A-
Form
2.) Not Fundraising, Not for Reimbursement
|Filed for Cash Advance / Direct Payment|
(Liquidation)
LO Nemo (1 copies)
LOE (2 copies)
*Deposit (yellow)
Expense
Deposit (1 copy)
Expense (1 copy)
Photocopied Approved A-
Form
Liquidation Form (2
copies)
3.) Not Fundraising, For Reimbursement

'!f reimbursement exceeds P1,000
RN Nemo (1 copy)
LOE (2 copies)
Expense Expense (1 copy) Photocopied Approved A-
Form
PRS
'Justification for not using
Cash Advance/Direct
Payment
+.) Fundraising, Not for Reimbursement !S (3 copies)








Deposit (yellow)
Expense
Deposit (2 copies)
Expense (2 copies)
Photocopied Approved A-
Form
FRA Report (3 copies)
Photocopied NOA (3
copies for solicitations)
5.) Fundraising, Not for Reimbursement

|Filed for Cash Advance / Direct Payment|
LO Nemo (2 copies)
!S (3 copies)
*Deposit (yellow)
Deposit (yellow)
Expense
*Deposit (2 copies)
Deposit (2 copies)
Expense (2 copies)
Photocopied Approved A-
Form
Liquidation Form (2
copies)
FRA Report (3 copies)
Photocopied NOA (3
copies for solicitations)
6.) Fundraising, For Reimbursement

'!f reimbursement exceeds P1,000
RN Nemo (1 copy)
!S (3 copies)
Deposit (yellow)
Expense
Deposit (2 copies)
Expense (2 copies)
Photocopied Approved A-
Form
PRS
FRA Report (3 copies)
Photocopied NOA (3
copies for solicitations)
'Justification for not using
Cash Advance/Direct
Payment
/.) Fundraising, For Reimbursement
|Filed for Cash Advance / Direct Payment|


RN Nemo
LO Nemo (2 copies)
!S (3 copies)
*Deposit (yellow)
Deposit (yellow)
Expense
*Deposit (2 copies)
Deposit (2 copies)
Expense (2 copies)
Photocopied Approved A-
Form
PRS
Liquidation Form (2
copies)
FRA Report (3 copies)
Photocopied NOA (3
copies for solicitations)
Photocopy of yellow PRS
as proof of Direct Payment
*!f the amount from the Cash Advance or Direct Payment filed before the activity has an excess amount.


OTHER REOUIREMENTS:
Special Cases Documents to be included aside from the pre]post-act
requirements
1.) !f cash advance amounts to more than 2,000 Justification for not using Direct Payment (1 copy)
2.) !f reimbursement is above 1000 Justification for not using Cash Advance / Direct Payment (1 copy)
3.) !f PRS is used 2 months after the activity date Justification for delayed PRS processing (1 copy)
+.) !f cash will be filed as cash prize Justification for using cash prize (1 copy)
5.) !f amount to be liquidated is previously filed for cash prize Acknowledgement memo instead of expense receipts
OTHER PROCESSES:
Kinds of Processes Memos needed Original Photocopy Additional
Documents
1.) Book Transfer BT Nemo (1 copy)
LOE (2 copies)
Requisition slip 8
Charge slip
Requisition slip 8
Charge slip (1 copies)
Photocopied Approved A-
Form
PRS
2.) Book transfer for venue rental

* This is only applicable to those organizations who
want to request for further discount. Otherwise, it is
not needed.
BT memo (1 copy)
LOE (2 copies)
Billing Statement Billing Statement (1
copy)
Photocopied Approved A-
Form
PRS
*Letter of Request for
discount of venue rental
(2 copies)

3.) Book transfer to other organizations BT memo (1 copy)
LOE (2 copies)
- - Photocopied Approved A-
Form
PRS
!nternal NOA (photocopy)
+.) Book Transfer to CSO BT Nemo (1 copy) PRS
5.) Petty Cash Establishment PCF Establishment Nemo (1
copy)
- - PRS
Formal letter to the
controller
6.) Petty Cash Replenishment

'!f above P1000
PCF Replenishment Nemo (1
copy)
P.C. voucher with
Expense receipt
P.C. voucher with
Expense receipt
PRS
'Photocopied Approved
A-form



OTHER SPECIAL CASES:
Special Cases Memos needed Original Photocopy Additional Documents
1.) Cancellation of Cheque Request for cancellation of
cheque
- - PRS
Photocopied Approved A-Form
Cheque (P.R.S.)
2.) Request for change of Payee Request for change of Payee PRS or official receipt (to prove that the fee has
been paid)
3.) Request for Advance Official
Receipt
Request for Advance Official
Receipt

+.) Solicitations !S (3 copies) - Deposit (3 copies) Photocopied Approved A-Form
FRA Report - + copies (if required for post-acts)



E. Requisition Procedures

1. Get requisition slip needed for transactions inside school on
the Budget Team table.
a. Supplies Requisition and Food Requisition

> Secure 2 copies of Supplies Requisition Slip / Food
Requisition Slip and fill up the necessary details on each page
correctly.

b. Mimeographing Job Order and Photocopying Job
Requisition

> Secure 2 copies of Nimeographing Job Order Slip / + copies
of Photocopying Job Requisition Slip and the forms provided
by NRU (for mimeographs). Fill up the requirements on each
page correctly.

2. Have it properly authorized by the Organization
Treasurer/President.

3. Submit the filled-up slips to the ¨Requisitions For Approval"
rack of the Budget Team.

+. Get the approved requisition forms from the ¨Requisitions for
Claiming" rack of the budget team. Check whether each page
has a stamp and a signature of the CSO Treasurer or any of
the budget team.

5. Claim the items and sign in all the forms to indicate if the
items have been received (Write RECE!vED BY: and sign
under it). Keep 2 copies of the approved forms for the
Organization Treasurer (organization's copy) and submit 1
copy to the person-in-charge of the establishment.

Note: The following are recognized establishments for
requisition: (Payment could be done through book transfer}

 University Bookstore (NTO Bookstore)
 Animo Canteen
 Zaide Cafe (Z
2
Café)
 La Casita Canteen
 NRU (Naterials Reproduction Unit)
 Filtrex (Any Photocopier within the Campus)
 venue (Physical Facilities Office)
 SCOOP (DLSU Nulti-Purpose Student Cooperative)

Note: Guidelines for Requisition

1. The Organization President and Treasurer are the only
authorized signatories for requisitions.

2. All requisition forms must bear the signature of the CSO
Executive Treasurer or Budget Team.

3. For ALL requisition slips, please write ¨ORG NANE (CS0)" at
the Department/Charged to part.

+. Approval Period: The CSO Executive Treasurer or Budget
Team will approve the requisitions slips during the office
hours. Everyone is expected to comply with the office hours
of the CSO Executive Treasurer and the Budget Team
(9:00am - 6:00pm).

5. All requisition forms to be checked by the Budget Team
should be placed in the ¨Requisitions For Approval" rack of
the Budget Team at least one day before it is needed. The
CSO Executive Treasurer and the Budget Team will not be
held liable for any forms submitted after this time.

6. No requisitions shall be approved during the Activity Ban
Week and the Final Examinations Week. Requisitions will be
valid only until the day before the activity ban week unless
approved by the CSO Executive Treasurer.

F. General Notes for the Procedures:

1. Submission of pre-act documents with PRS must have a lead-time
of twenty (20) working days before the activity date to give
allowance for delays in processing the transaction. Processing of
transactions without delays would already be done after a week.

2. The quotations are only needed for Cash Advance if a single item
exceeds P2000. Ouotations must be in tabular form. However, the
quotation needed for Direct Payment must be formal-the
quotation must come from the establishment and must contain
the logo of the establishment as well as the signature of a
company representative. !t must also have a space for signatures
of Ns. Evelyn Lopez-Esparrago, S-L!FE Director and Ns. Fritzie !an
de vera, Dean of Student Affairs (if above P5000).

3. Photocopy of NOA is needed whenever there's a payment to the
venue and Transportation (Bus) but any confirmation document
will do.

+. Reimbursements for venue, Equipment Rental, Printing (!nclusive
of binding, newsletters, tarpaulins, and t-shirts), and
Transportation Expenses with amounts above Php 1,000.00 W!LL
NO LONGER BE HONORED, UNLESS, allowed by the S-life. To pay
for such expenses, please use PRS processing for CASH ADvANCE
or D!RECT PAYNENT TO ESTABL!SHNENT.

5. For transactions involving gas, additional requirements are
Computation of Gas Expense memo and a photocopy of List of
Participants/GALS.

6. Petty Cash Establishment and Replenishment

i. The formal letter addressed to the University Controller (Ms.
Inores Palmes) requesting for a petty cash fund includes
organization name, account number, purpose, name of new
custodian, amount to be established (maximum of PhP
3,000.00) and name of president, noted by faculty adviser and
approved by S-L!FE Director. No specific format is required. Just
include ALL the necessary information stated.

ii. Whenever an expense has been incurred, the treasurer may
immediately replenish the org's funds. Always remember that
expenses that cannot be justified by official receipts will NOT be
honored. Petty Cash Replenishment should be automatically
deducted from the Organization's Depository Fund. Photocopied
Approved A-Form is needed if the replenishment is above P1000.

8. Each receipt and its corresponding Petty Cash voucher must be
pasted on a sheet of bond paper. !t is encouraged that treasurers
use a scratch paper rather than an unused bond paper. Thus if
there are 10 receipts for replenishment, then there are 10
vouchers and there are 10 sheets of bond paper to be submitted
for replenishment (excluding the Nemo). Each voucher should
include the signature of Organization President (Approving Officer)
and Treasurer (Funds Received By:)

9. Letter of request for venue rental is only applicable to those
organizations who want to request for further discounts. Otherwise
if the organization is already satisfied with the price, letter of
request for venue rental is not needed.























IV. TREASURER'S REOUIREMENTS

A. Treasurers' Meeting and Consultations

There will be a Treasurers' meeting every one Friday of the month
(depending on when it is needed). The date of the meeting will be
announce for at least a week. The different schedules for
reconciliation date, submission of both softcopies and hardcopies of
the end-of-term financial requirement will also be discussed in the
treasurer's meetings. Organization Treasurers should attend the said
meetings. !n case the Organization Treasurer cannot make it to the
meeting, a formal letter (LEAvE OF ABSENCE NENO) addressed to
the CSO Executive Treasurer must be submitted. Kindly place it on
the table of CSO Executive Treasurer at least two (2) school days
before the meeting. The name and position of the proxy should also
be indicated. Also, the CSO Executive Treasurer should be informed
about the proxy at least one (1) school day before the scheduled
meeting through text or email.

!t is encouraged to have consultation sessions with the budget
head/assistant head assigned to your organization so as to discuss
requirements as well as your concerns. The Budget Team is here to
assist you in your finance processes. Confidentiality of any
information discussed during consultations is assured so feel free to
approach your budget team representative.

B. Financial Record Book

A financial record book must be kept by each of the Organization
Treasurers. This book will be passed to the CSO Executive Treasurer
at the end of the each term together with other requirements or at
any time required by the CSO Executive Treasurer. The format
should be strictly observed and followed. The financial record book
and the Logsheet cannot be brought home. At the end of the School
Year, this book will be returned to the organizations.




C. Turnover of Funds

At the end of the School Year, all Organization Treasurers are
required to formally turn over the organization's funds to the
!ncoming Treasurer. The Outgoing Treasurer should prepare a
Turnover of Funds Nemo and, if applicable, a Petty Cash Turnover
Nemo at the end of the year. Templates can be found in the
Treasurers' yahoogroup.
For Petty Cash Turnover Nemo, please indicate the original
amount of your petty cash but indicate in your WFS and vS, the
current amount of petty cash if used.

D. Specimen Signature

Each organization is required to pass a Specimen Signature Form to
be filled up properly with the specimen of the signatures to be used
by the Organization President and Treasurer for the whole school year
of their term of office. This will be submitted to the CSO Executive
Treasurer on the date required. Failure to comply will mean no
requisition approval by the CSO Executive Treasurer and Accounting
Office. New specimen signatures should be submitted to the CSO
Executive Treasurer if there will be a change in the specimen
signatures.

E. Term End Reports
a. Working Fund Statement

Three (3) copies of the Working Fund Statement (WFS) must be
submitted to the CSO Executive Treasurer at the end of each term.
The Working Fund Statement will include all sources of income of the
organization and all withdrawals (all PRS transactions) done by the
organization throughout the term and throughout the year.

b. Variance Statement

The negative difference (when pr>ar and bc<ac) should be
supported with notes in order to justify the unfavorable outcome and
deviations from the forecast figures. The threshold point is when the
difference is above 10¾ of the projected figures. This is consistent
with the well-known materiality principles of finance. Three copies of
the variance Statement should also be submitted. These copies will
be submitted to the following: CSO Executive Treasurer, S-L!FE, and
CSO RnD Team. All activities (including activities with no expenses)
should be included in the variance statement.

The CSO RnD Team will prepare a variance statement report
based on the variance statement submitted each term. The variance
statement report will also contain recommendations by the RnD team.
This report will be given to the organization presidents.

G. Post-Activity Requirements

These requirements which will be audited by the Budget
Team need to be submitted by the organization's
secretary]activity project head to the CSO Documentations
Team:

1. No Expenses Incurred (1 copy}. This is a post-activity
document for activities without expenses.

2. Summary of Expenses (2 copies}. This is a post-activity
document required for all activities where expenses were
incurred. For activities that require an !ncome Statement, LOE
is not needed anymore. This must always be submitted
together with the photocopied receipts of expenses after an
activity. ONE ACT!v!TY = ONE LOE.


H. Fundraising Activities

1. Actual Income Statement. 3 copies must be submitted
together with photocopies of the official receipts and other
supporting forms. (3 copies are for the following: CSO
Executive Treasurer, Organization's Secretary, and
Organization's Treasurer). !t should include all revenues
(inflows) and expenses (outflows) incurred from the project.

2. Fundraising Activity Report. 3 copies of the FRA Report (1
copy for S-L!FE, 1 copy for CSO Executive Treasurer, and 1
copy for the organization to be passed to the CSO
Documentations Team) should be submitted before processing
pre-activity requirements for another FRA. Failure to do so will
result to not being able to do another Fundraising Activity
unless settled.

• The FRA requirements must be submitted as three sets.
One set will include one FRA report, 1 income statement, 1
NOA (if applicable), all original receipts, and the a-form.
The two other sets will each have one FRA report, income
statement, NOA, and photocopies of the receipts.

• The organization may submit only 1 set of requirements (3
FRA Report, 3 !S, 3 Deposit O.R., 3 Expense Receipt) for
the 3 A-forms (Ticket Selling, Solicitations, and Party)

• In case of tie ups, assign only 1 organization to
process the papers. The other organization]s will
only file for book transfer (be sure to include all
photocopy of receipts ] quotations in processing
BT}.

• Finance Officers of all the organizations involved in the tie
up must coordinate with each other. Pass all the FRBs
together when processing for the post acts (BT, RN, FRA,
etc.).

• For the FRA report, explanations are required if amount
deposited is not equal to the profit/revenue. The
explanations should be in footnote format and be written
on the space allotted for comments.

• !f Direct Payment is processed on a Fundraising Activity, a
photocopy of the yellow PRS must be passed together with
other financial documents needed for this activity. This will
serve as proof in place of the original receipt.





I. Other Requirements]Guidelines

New Policy of Accounting Office:
Liquidation of Direct Payment will now be settled immediately
after the cheque is released. The cheque will only be released if
either (1) the organization treasurer gives the official receipt for
the expense before claiming the cheque, or (2) a representative
from the company goes to the DLSU Accounting Office to get the
check and simultaneously issue the receipt.

Note: !f neither of the two choices is feasible, please consult the
Accounting Office before processing Direct Payment to know
what other courses of action you can take.

!f the organization files for an authorization letter, authorizing
the student to claim the check for the establishment, the direct
payment must be liquidated.
























V. Appendix: Room and Facility Rates

ROOM]FACILITY (By
Building}
CAPACITY TYPE RATE in PhP
*(per hour,
unless specified}
Br. Andrew Gonzales Building
A 1502-A Conference Room 20 Small 360
A 1502-B Conference Room 10 Small 230
A 1505-A Conference Room 12 Small 2+0
A 1505-B Conference Room 8 Small 110
A 1506 Conference Room 30 Small 850
A 1602 Conference Room 20 Small 680
A /03 Lecture Room 120 Nedium 1200
A 903 Lecture Room 120 Nedium 1200
A 1103 Lecture Room 120 Nedium 1200
A 1+03 Lecture Room 120 Nedium 1200
A 1/03 Lecture Room 120 Nedium 1200
A1+02 Nicro Teaching
Laboratory
+5 Small /00
A1805 Nicro Teaching
Laboratory
+5 Small /00
Classroom (Full-size) +5 Small 620
Classroom (Half-size) 25 Small 3+0
Natividad Fajardo-Rosario
Gonzales Auditorium, 18
th
flr.
238 Large 3000
Br. Gabriel Connon (SPS} Building
Br. Gabriel Connon Conference
Room, SPS 201
30 Small 385
Rehearsal Room, SPS 50/ Small 2/5
Tennis Court, Roof deck 330
Waldo Perfecto Seminar Room,
SPS 102
156 Nedium 1595
Don Enrique Yuchengco Building
Classroom +5 Small 605
Teresa Yuchengco Auditorium,
/
th
-9
th
flr.
110+ Large //00
Y +0/ Seminar Room 90 Nedium 880
Y +08 Seminar Room 90 Nedium 880
Y +09 Seminar Room 90 Nedium 880
Y 50/ Seminar Room 90 Nedium 880
Y 508 Seminar Room 90 Nedium 880
Y 509 Seminar Room 90 Nedium 880
Enrique Razon Building
/
th
Floor Gym(w/ Scoreboard) Large 1265
/
th
Floor Gym(w/o Scoreboard) Large 880
9
th
Floor Gym(w/ Scoreboard) Large 1815

ROOM]FACILITY (By
Building}
CAPACITY TYPE RATE in PhP
*(per hour, unless
specified}
9
th
Floor Gym(w/o Scoreboard) Large 1+30
Classroom +5 Small +95
E201 Nultipurpose Room 90 Nedium 880
E202 Nultipurpose Room +8 Small 605
E 802 Practice Room Small 2/5
E 803 Practice Room Small 2/5
E 80+ Dance Room +5 Small 3/5
E 1001 Practice Room Small 230
E 1002 Practice Room Small 230
E 1003 Practice Room Small 230
E 100+ Practice Room Small 230
E 1005 Practice Room Small 230
Swimming Pool, 1
st
flr. 132 per person per use
Geronimo Velasco Building
Classroom +5 Small +95
Shell Companies in the Philippines
Audio visual Room, v210
93 Nedium 880
Gokongwei Building
Classroom +5 Small +95
!ntellect Seminar Room, G101 120 Nedium /15
La Salle Building
Ariston Estrada Seminar Room, L
126
60 Small /15
Br. Richard Duerr Board Room, L
113
25 Small 605
Br. Richard Duerr Board Room
Receiving Area, L 115
Small +95
Classroom +5 Small +95
Conference Room A, L 128A 20 Small 2/5
Conference Room A, L 128 20 Small 2/5
Conference Room A, L 12/A 10 Small 220
Conference Room A, L 12/ 10 Small 220
L 112 Conference Room 12 Small 385
L 218 Case Room +0 Small +95
L 219 Case Room +0 Small +95
Narilen Gaerlan Conservatory
North Wing (w/ Sound System),
1
st
flr.
250 Large 2200
Narilen Gaerlan Conservatory
North Wing (w/o Sound System),
1
st
flr.
250 Large 1925
Narilen Gaerlan Conservatory 250 Large 1925
South Wing, 1
st
flr.
ROOM]FACILITY (By
Building}
CAPACITY TYPE RATE in PhP
*(per hour,
unless specified}

Nedrano Hall, L 213

100

Nedium

1650
Nost Blessed Sacrament (Nain)
Chapel (w/airconditioning), 2
nd
flr.
580 Large 2/50
Nost Blessed Sacrament (Nain)
Chapel (w/o airconditioning), 2
nd

flr.
580 Large 2090
Pablo Nicolas Seminar Room,
L 315
1/0 Nedium 1650
Tereso Lara Seminar Room, L 230 60 Small /15
St. Joseph Building
Classroom +5 Small +95
Laboratory (Room Only) 660
Pearl of Great Price Chapel, 1
st
flr. 108 Nedium 15+0
Rosario Jose Science Lecture
Room, J 50+
92 Nedium 605
St. Miguel Building
Classroom +5 Small +95
E Classroom, N 306 +0 Small 2530
St. Mutien Marie Building
Classroom +5 Small +95
STRC Building
STRC +12 Seminar Room +2 Small 660
University Library Building
Ortigas Seminar Room, 1
st
flr 30 Small ++0
William Shaw Building
William Shaw Little Theatre, 1
st
flr 2/0 Large 29/0
Others
Agno House 20 Small ++0
Amphitheater (w/ Sound System) 300 Large +15
Amphitheater (w/o Sound System) 300 Large 250
Chess Plaza +95
Football Field 1515
Narian Ouadrangle (w/ Sound
System)
//0
Narian Ouadrangle (w/o Sound
System)
660
Retreat House Room 101 +5 Small 660
Retreat House Room 201 +5 Small 660
Sound System 165
Sports Plaza (Per Court) 302.5


VI. DIRECTORY

BUDGET TEAN

TEAN HEAD: PAULO JASON DY
Nobile Number: 09228010909
Email Address: pjdy_11@yahoo.com/pjdy11@gmail.com

ASST. TEAN HEAD- Human Resource: W!LBUR ONAR CHUA
Nobile Number: 091/8950033/09228+/2996
Email Address: wlbr_chua@yahoo.com

ASST. TEAN HEAD- Operations: N!COLE LESL!E CHUA
Nobile Number: 09162+39323
Email Address: nicolechua+8_jiaren@yahoo.com/nicole.chua+8@gmail.com

ASST. TEAN HEAD- Externals: REENA ANGEL!CA DEL ROSAR!O
Nobile Number: 091/839122//09238+16902
Email Address: nik_rosario@yahoo.com

ASST. TEAN HEAD- Externals: K!NN!E NG
Nobile Number: 091/8888225/09238800888
Email Address: kimmieng88@yahoo.com

EB-!N-CHARGE: ALYSSA NARA v!RREY
Nobile Number:0905-991-1662
Email Address:alyvirrey@yahoo.com




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