Book MOP

Manual of Operations |
| Manual of Operations
FOREWORD
There have been many attempts to produce the NCCA Manual of Operations
(MOP) since its inception. The very first compilation was initiated by the
Management Information Systems unit way back 1998. The second one
was done in CY 2002 under the leadership of Maria Fina C. Yonzon, former
Executive Director. This is actually the third attempt to put together all the
systems, policies and procedures of all the organizational units of the NCCA
from top (Commission) to bottom (section/units/offices).
The contents of this NCCA Manual of Operations is a consolidation of

the inputs coming from the different offices and units. It is an update on
the operations of the Commission and the Secretariat. It aims to make
the officers, employees and the public aware of the systems, policies and
procedures of the Commission and the Secretariat.
The Manual is divided in two parts. Part I contains information about the
Commission headed by the Chairman, the Subcommissions and the National
Committees. Part II is about the Secretariat organizational structure and
operations. A separate manual has also been prepared compiling all the
administrative policies of the Commission/Secretariat. The Code of Ethics and
Code of Conduct is also presented in a booklet form.
THE NATIONAL COMMISSION FOR CULTURE AND THE ARTS
(NCCA)
The National Commission for Culture and the Arts (NCCA) was created
by Corazon C. Aquino on April 3, 1992 through Republic Act No. 7356 to
formulate policies for the Development of Culture and Arts; implement these
policies in coordination with affiliated of cultural agencies; administer the
National Endowment Fund for Culture and Arts (NEFCA); encourage artistic
creation within a climate of artistic freedom; develop and promote the Filipino
National Culture and Arts; and preserve Filipino Cultural Heritage.
THE COMMISSION
According to Section 12 of the NCCA charter, the Commission is mandated to

formulate and implement policies and plans in accordance with the principles
stated in Title I of R.A. 7356, which are:
(1) To encourage the continuing and balanced development of pluralistic

culture by the people themselves;
(2) To conserve, promote and protect the nation’s historical and cultural
heritage;
(3) To ensure the widest dissemination of artistic and cultural products

among the greatest number of people across the country and overseas
for their appreciation and enjoyment;
(4) To preserve and integrate traditional culture and its various creative
expressions as dynamic part of the national cultural mainstream; and
(5) To ensure that standards of excellence are pursued in programs and

activities implementing policies herein stated, it shall encourage
and support continuing discussion and debate through symposia,
workshops, publications, etc., on highest norms available in the
matrix of Philippine culture.
The Commission renders annual report of its activities and achievements to

the President of the Republic of the Philippines and to Congress.
The Commission is composed of the following members:
a) Undersecretary of the Department of Education

b) Undersecretary of Tourism
c) Chairman of the House Committee on Culture
d) Chairman of the Senate Committee on Culture
e) President of the Cultural Center of the Philippines
f) Executive Director of the National Historical Commission
g) Director of the National Museum
h) Director of the Komisyon sa Wikang Filipino
i) Director of the National Library
j) Director of the National Archives of the Philippines
k) Executive Director of NCCA
l) Head of the Subcommission on the Arts
m) Head of the Subcommission on Cultural Dissemination
n) Head of the Subcommission on Cultural Communities and Traditional
Arts
o) Head of the Subcommission on Cultural Heritage
There are eleven (11) Ex-officio members of the Board and four (4) members
coming from the private sector who are elected by the chairpersons of the
National Committees under their respective Subcommissions. The term of
the Ex-officio members is determined by their respective charters while the
non-ex-officio members serve for a term of three (3) years reckoned from the
date they were elected.
The non-ex-officio members receive a monthly per diem but not to exceed five
(5) thousand pesos a month and are reimbursed travel expenses incurred for
actual attendance to meetings.
The Chairman is elected from among the 15 members of the Board and has a
term of three (3) years and shall not serve for more than two (20 consecutive
terms.
ORGANIZATIONAL STRUCTURE THE COMMISSION
CHAIRMAN
EX-OFFICIO MEMBERS
Undersecretary of the Department of Education
Undersecretary of Tourism SECRETARIAT
Chairman of the House Committee on Culture
Chairman of the Senate Committee on Culture
President of the Cultural Center of the Philippines
Executive Director of the National Historical Commission
Director of the National Museum
Director of the Komisyon sa Wikang Filipino
Director of the National Library
Director of the National Archives of the Philippines
Executive Director of NCCA
Subcommission on Subcommission on Subcommission

Subcommission on
Cultural Heritage (SCH) Cultural Dissemination Cultural Communities
the Arts (SCA)
(SCD) & Traditional Arts
(SCCTA)
Committee on Committee on Committee on Committee on

Architecture & Archives Cultural Education Northern Cultural
Allied Arts Communities
Committee on
Committee on Committee on
Museums
Cinema Language and Committee on
Translation Southern Cultural
Committee on Committee on Communities
Dance Galleries
Committee on
Communication Committee on
Committee on Committee on Central Cultural
Dramatic Arts Libraries Communities
Committee on Committee
Literary Arts on Historical
Research
Committee on
Music Committee on
Mounuments
Committee on and Sites
Visual Arts
POWERS AND FUNCTIONS OF THE COMMISSION
(Section 13 of RA 7356)
To carry out its mandates, the Commission exercises the following powers and
functions:
1. Encourage and facilitate the organization of a network of regional and

local councils for culture and the arts, hereunder described, to ensure
a broad nationwide, people-based participation in the formulation
of plans, the enforcement of culture-related laws and regulations,
the implementation of programs/projects and review of funding
requirements;
2. Establish a secretariat under an executive director for the
administrative and day-to-day operations of the Commission;
3. Set-up a system of networking and coordination with and
among all existing government cultural agencies for the effective
implementation of plans and strategies;
4. Create committees and other mechanisms to help expedite the
implementation of plans and strategies.
5. Call upon and coordinate with other government and non-
government and cultural institutions and agencies for assistance in
any form;
6. Generate resources, both from the government and private sectors,
local, national and international for its operations, as well as for the
National Endowment Fund for Culture and the Arts (NEFCA);
7. Receive and accept donations and other conveyances including funds,
materials and services, by gratuitous title;
8. Administer the National Endowment Fund for Culture and the Arts,
and give grants for the development, protection, and preservation
and dissemination of Philippine culture and arts, and designate a
Comptroller;
9. Prepare an annual budget of the Commission and submit the same to
the President for inclusion in the annual General Appropriations Ac
(GAA)t;
10. Advise the President on matters pertaining to culture and the arts:
the creation of a special decoration or award, for persons who have
significantly contributed to the development and promotion of
Philippine culture and arts;
11. Promulgate rules and regulations and undertake any and all measures
as may be necessary to implement this Act;
12. Regulate activities inimical to preservation/conservation of national
cultural heritage./properties.
The CHAIRMAN/CHAIRPERSON
The Chairman/Chairperson performs the following duties and

responsibilities:
1. Provide leadership in the realization of the vision/mission of the

Commission;
2. Advise the President on matters pertaining to Philippine culture and
the arts;
3. Preside over meetings of the Commission;
4. Propose the agenda for meetings of the Commission;
5. Oversee the proper implementation of the decisions and resolutions
approved by the Commission;
6. Represent the Commission on official matters; and
7. Perform other such duties which the Office of the President or the
Commission may delegate to him/her from time to time.
OFFICE OF THE CHAIRMAN
The Office of the Chairman or OC is located at right side of the

7th Floor together with the Office of the Legal Counsel and the four
(4) Subcommission Heads or Commissioners or the private sector
representatives. The eleven (11) Ex-Officio members of the Commission hold
their office in their respective agencies.
The Office of the Chairman is supported by a Board Secretary, a

Project Development Assistant, an Executive Assistant and a Culture and Arts
Officer. The Culture and Arts Officer (CAO) I, assigned to the Office of the
Chairman is necessary to augment the personnel complement of the Board
Secretary and the Project Development Assistant (PDA) thereby strengthening
the needed administrative and support system required to run the day-to-day
operations of the Office of the Chairman (OC).
Their functions are enumerated below.
1.0 Goals and Objectives
1. To provide direction for the formulation of policies for the

Commission, and
2. To facilitate the coordination between the Commission and the
various cultural agencies and organizations in the effective execution
of the policies determined by the Commission.
2.0 Functions
2.1 The Chairman
a.) Presides over the meetings of the Commission or Board of

Commissioners (BOC), and of the Combined Board of Commissioners
- National Advisory Board (BOC – NAB) Meetings as well as other
special meetings such as Joint Boards of CCP and NCCA and other
Meeting that may be called by the Chairman or per instruction from
he Office pf the President;
b.) Proposes the agenda for the meetings of the Commission or Board of
Commissioners (BOC), and of the Combined Board of Commissioners
- National Advisory Board (BOC – NAB) Meetings and other Special
Meetings that may be called;
c.) Is responsible for the effective execution of the policies determined by
the Commission in accordance with the established procedures;
d.) Oversees the work of the Executive Director and the Secretariat,
particularly in the implementation of the decisions and resolutions
approved by the Commission;
e.) Represents the Commission on official matters; and
f.) Attends the National Advisory Board (NAB) meetings whenever
possible;
g.) Performs other duties, which the Commission may delegate from time
to time.
2.2 The Board Secretary
a.) Issues notices of Meetings of the Commission and of the Combined

Board of Commissioners – National Advisory Board (BOC – NAB)
meetings and other Special Meetings upon the approval of the
Chairman;
b.) Prepares the Proposed Agenda of the Meetings of the Commission
and Combined BOC- NAB meetings. Upon the approval of the
Proposed Agenda by the Chairman, supervises the preparation of the
necessary agenda materials;
c.) Prepares the minutes of the various meetings of the Commission and
of the Combined BOC- NAB meetings;
d.) Prepares and signs the matrix of approved projects and / or urgent
matters passed during the various meetings of the Commission, duly
noted by the Chairman; (Annex “A”)
e.) Upon approval by the Board of Commissioners of the minutes of the
meeting, prepares the final copy of the minutes and duly transmits the
same for the signature of the Chairman.
f.) Upon approval by the Board of Commissioners of the minutes of the
meeting, prepares and signs the Excerpts of the Minutes in Board
Resolution form and duly transmits the same for the signature of the
Chairman.
g.) Keeps custody of the proceedings of the Commission and of the
Combined BOC-NAB meetings, including the tapes of the meetings
and a copy of the agenda materials;
h.) Certifies copies of the Official Minutes of the Commission and other
records upon the request of the Chairman and the Commissioners;
i.) Provides copies of the confirmed monthly Minutes of the Commission
Meetings and the Board Resolutions to the MIS to be uploaded in the
Website
j.) Acts as liaison officer with individuals/ groups/ institutions on
matters pertaining to Commission proceedings;
k.) Provides the NCCA Chairman with the needed administrative,
technical and support services;
l.) Supervise the organization of the records of the Office of the
Chairman and the Commission, including communication received
from or for the attached cultural agencies, pursuant to Executive
Order No. 80;
Provides the Chairman detailed information concerning the various
NCCA activities;
Acts on official communications and inquiries forwarded to the Office
of the Chairman for the Chairman’s consideration/ approval/ proper
action (and vice-versa);
m.) Attends the Management Committee Meetings chaired by the

Executive Director;
n.) Supervises the work of the Culture and Arts I and Project
Development Assistant; and
o.) With proper authorization from the Chairman or Executive Director
or Deputy Executive Director, represents the NCCA in meetings
conferences or other symposia;
p.) Performs other functions as may be directed by the Chairman
2.3 The Culture and Arts Officer/CAO I
a) Record and disseminate incoming and outgoing communications

pertinent to the Office of the Chairman, as well as Draft and Prepare
necessary responses;
b) Coordinates the Schedule/Appointments of the Chairman;
c) Receive incoming calls and assist the Chairman in making outgoing
calls;
d) Provide technical and administrative support to the Office of the
Chairman and the Board of Commissioners in the performance of its
day-to-day Operations; and
e) Assists the Board Secretary in providing the NCCA Chairman and the
Board of Commissioners with the needed administrative, technical
and support services in the OC.
f) Assist in the preparation of meetings kits for the various Commission
meetings.
g) Perform other functions as may be assigned by the supervisor.
2.4 The Executive Assistant to the Chairman
a) Conducts research and analysis in support of all technical and

administrative matters pertinent to NCCA programs and activities
requiring the Chairman’s endorsement.
b) Renders technical expertise to the OC on matters requiring action,
including matters to policies and provides advice to the Chairman and
the Secretariat.
c) Coordinates with the Executive Director or Authorized representatives
on matters pertinent to the operations of the secretariat.
d) Coordinates and collaborates with various divisions of the NCCA in
matters pertinent to the Office of the Chairman.
e) Provides executive and technical support to the Chairman.
f) Represents the Chairman in meetings and events, as advised by the
Chairman or where the Chairman is committed to a simultaneous
function.
g) Drafts answers or replies to queries addressed to the Chairman via
mail or electronic mail.
h) Attends the regular and special MANCOM meetings for the Office of
the Chairman.
i) Meets and converses with visitors of the Chairman.
j) Receives and evaluates confidential documents for the Chairman.
k) Meets and coordinates with other agencies of the government on
matters pertinent to the Office of the Chairman.
l) Performs such other duties assigned by the Chairman or the NCCA
Secretariat on matters pertinent to the functions and official business
of the Office of the Chairman.
10 | Manual of Operations
The Culture and Arts officer
a) Prepares the transcript of the monthly Board of Commissioners

meetings;
b) Prepares the Draft Minutes of the monthly Board of Commissioners
meetings;
c) Prepares the draft Agenda
d) Regularly coordinates with and assists the Board Secretary in
the preparation of the draft Agenda for the regular and special
Commissioner’s meeting;
e) Organizes and labels the corresponding agenda materials for the
meeting kits of the regular and special commissioner’s meetings;
f) Assists the Board Secretary and the Project Development Assistant
I in providing the NCCA Chairman with the needed administrative,
technical and support services in the OC.
2.6 The Project Development Assistant
The PDA assists the Board Secretary and the Culture and Arts
Officer 1 in providing the needed support services in the Office of the
Chairman. The PDA:
a) Draft Notices of meetings issues to the members of the Board of

Commissioners, REVALIDA, Executive Committee;
b) Faxes out the notices of meetings which the Board Secretary issues to
the members of the Board of Commissioners;
c) Makes follow up calls to confirm the attendance of the members of the
BOARD of Commissioners to the Meetings/Functions;
d) Distributes the memoranda issued by the Board Secretary requesting
all concerned divisions to submit agenda materials for the various
Commission Meetings;
e) Assists the Culture and Arts Officer I in the collation and duplication
of the needed agenda materials for the various Meetings of the
Commission and of the Combined BOC-NAB;
f) Ensures that the finished meeting kits are transmitted to the members
of the Board of Commissioners at least 5 days before the Commission
Meetings in coordination with the Records Section or through the
General Services for the use of a vehicle;
g) In coordination with the Cashier’, prepares the payroll for honoraria
paid out to the commissioners/ representatives and releases the same
to those who attended the Board of Commissioners’ meetings:
h) Records, photocopies and distributes the necessary recorded
documents to the various internal and / or external offices:
Manual of Operations | 11
i) Organizes and maintains the voluminous documents in the Office of
the Chairman with an orderly tracking and filing system;
j) After the Commission confirms the Minutes and the Board Secretary
prepares and signs the monthly Excerpts of the Meeting Minutes in
Board Resolution form and duly transmits the same for the signature
of the Chairman, the PDA provides the various divisions with copies
of the signed Excerpts of the Minutes in Board Resolution Form,
including the accompanying Summary of Board Resolutions;
k) Prepares and processes the disbursement vouchers
l) Performs other tasks that may be assigned by the Chairman through
the Board Secretary.
I. Organizational Structure
Office of the Chairman
Figure III-1
CHAIRMAN
Board of Legal Counsel
Commissioners
Board Secretary
Executive
Assistant to the
Chairman
Culture and Arts Project

Officer Development
Assistant
IV. Workflow / Schedule
The following timing of activities related to Board Meetings is observed:

Table IV-1
Workflow / Schedule of the Office of the NCCA Chairman
Week Activity / Deadline

WEEK ONE
Monday Submission of Matrix of possible project
proposals from the Plan/Policy Formulation and
Programming Division (PPFPD)
Tuesday Acceptance of materials intended for inclusion in
the Regular Commission Meeting
Preparation of the Proposed Agenda for the
Regular Commission Meeting (Annex “C”)
REVALIDA of Projects for endorsement to the
Commission
Wednesday Revisions to the Project Proposals by PDO’s
concerned
Deadline for Submission of materials intended for
inclusion in the Regular Commission Meeting
Thursday Finalization of the Proposed Agenda and labeling
of corresponding agenda materials
Review by the Chairman of the Proposed Agenda
Friday Revisions in the Proposed Agenda, when
approved by the Chairman – photocopying of the
agenda materials for the Commission Meeting
Kits
Deadline for submission of supplemental agenda
materials for the Commission Meeting
WEEK TWO
Monday Collation by the Culture and Arts Officer 1and the
Secretary 1 of the photocopied agenda materials
for the Commission Meeting Kits
Tuesday Transmittal to the Commissioners by messenger
of the completed Commission Meeting Kit (w/
vehicle c/o General Services)
Wednesday Follow-up Call by the PDA to the Commissioners
to confirm their attendance to the Commission
Meeting and/or request for a proxy form for their
duly designated representative (Annex “D”)
Preparation by the PDA of the Attendance Sheet
for the Commission Meeting
Preparation by the PDA of the payroll for
honoraria of the Commissioners or their duly
designated representatives who attended the
Commission Meeting(Annex “E1” “E2” “E3“)
Thursday COMMISSION MEETING
Friday Preparation of the Matrix of Approved projects
and / or urgent matters
WEEK THREE
Monday Upon approval by the Board of Commissioners of
the minutes of the meeting, the Board Secretary
prepares FINAL copy of the Minutes and the
Excerpts of the Minutes in Board Resolution form
are printed and are transmitted for the signature of
the Chairman.
Matrix of Approved projects and / or urgent
matters are transmitted for the signature of the
Chairman.
Tuesday Release of the duly signed Matrix of Approved
projects and / or urgent matters to PPFPD,
PMED,PPO, Finance (NEFCA)
Copies of the confirmed monthly Minutes of the
Commission Meetings and the Board Resolutions
are provided to the MIS to be uploaded in the
Website
The Culture and Arts Officer 1 begins the
transcription of the Board Meeting
The Board Secretary works on the draft
Commission Minutes
Wednesday Release of the duly signed Board Resolutions to
PPFPD, PMED, PPO, Finance (NEFCA)
Wednesday / Ongoing preparation of the draft Commission
Thursday / Friday Minutes
WEEK FOUR
Monday / Preparation of the Notice to Commissioners of the
Tuesday forthcoming Commission Meeting (Annex “F”)
Preparation of the Reminders to Various NCCA
Divisions regarding the deadline of Submission
of materials for inclusion in the forthcoming
Commission meeting (Annex ”G” “H” “I”)
Wednesday Release of the Notice / Reminders to
Commissioners (by Fax Transmission) regarding
the forthcoming Commission meeting
Release of the Reminders to Various NCCA
Commission meeting
Thursday /Friday Follow-up Call by the PDA to the Various NCCA
Commission meeting agenda
V. COMMUNICATION FLOW
1. The following are the various forms of communication received in the

Office of the Chairman:
(a) Internal issuances from the various NCCA Offices and Divisions
through the Office of the Executive Director or the Deputy Executive
Director;
(b) External issuances from the Office of the President or other
government agencies;
(c) Incoming communications such as invitations, requests for messages,
project proposals, etc.
2. These documents are affixed with a stamp by the Culture and Arts Officer
(CS) as having been received at the Office of the Chairman and duly
numbered and entered into a logbook.
3. These documents are then classified into separate folders as being:
(a) For the Chairman’s Signature

(b) For the Chairman’s Action
(c) For the Chairman’s Information or
(d) Invitations for the Chairman
4. All communication, after classification, are transmitted to the Chairman

through the NCCA Messenger or when urgent, through the General
Services for the use of a vehicle;
5. The Chairman reviews the documents and transmits them back to the
NCCA Office of the Chairman;
6. The returned documents are then checked by the Board Secretary and
recorded by the Culture and Arts Officer (CS) as having been received,
noting the Chairman’s instructions;
7. All communications are then transmitted by the Culture and Arts Officer
(CS) to the concerned parties for appropriate action;
8. Minutes of the various meetings of the Commission and of the Combined

BOC-NAB are prepared by the Board Secretary soon after the actual
Meetings for confirmation at the next regular meeting;
9. Matrix of approved projects and urgent matters approved during
the current Regular Commission Meeting are prepared by the Board
Secretary, copies of which are released to the various divisions for the
preparation of letters of approvals to the various proponents, Memoranda
of Agreement (MOAs), vouchers, etc.
10. Excerpts of the Minutes in Board Resolution form for Project Grants and
urgent matters approved during the current Regular Commission Meeting
are prepared by the Board Secretary and approved by the Chairman.
These are released after the full Minutes of the Commission meeting have
been confirmed at the next regular meeting.
VI. OPERATIONAL SYSTEMS
6.1 Procedure on the Release of Commission Decisions
Under the system decided by the Commission beginning in January 1997,

decisions are communicated through official Excerpts of Minutes. Previously,
decisions were communicated through separately signed Resolutions that
were not necessarily reflected in the Minutes.
The Commission approved during its regular Commission Meeting of

September 4, 1997, under Resolution No. 1997-237, the Guidelines for the
Release of Commission Decisions.
The approved policy and procedure for the release of Commission Decisions
shall be as follows:
a.) Decisions of the Commission shall be considered final when at a

subsequent meeting, the Minutes are submitted to, considered
and confirmed by a majority of the Commissioners (or their
representatives) present at the Meeting concerned;
b.) Decisions of the Commission shall be communicated in writing by
the implementing officer to the parties concerned. In accordance
with the system adopted by the Commission beginning in January
1997: Decisions or Resolutions may be communicated through official
Excerpts of the Minutes signed by the Board Secretary and the
Chairman or through a copy of the approved Minutes;
c.) Only the final decision taken and any split in the vote, if pertinent, as
well as the reasons for the decisions taken, may be communicated.
Personalities shall not be alluded to in describing the decision taken
or the argumentation leading thereto;
d.) The Commission may simultaneously approve and confirm a
Resolution or decision taken, where called for by the nature of the
approval. Such action of simultaneous approval and confirmation
shall constitute authority to the Board Secretary and the Chairman to
finalize and release the text of the Resolutions concerned, prior to the
approval and confirmation of the full Minutes; and
e.) Instructions to the Executive Director and the Secretariat, such as the
compilation and submission of information, preparation of studies
and recommendations, communication with identified agencies
or individuals on specified matters, etc. shall be considered self-
explanatory and shall need no official minutes or Excerpts as basis for
action.
6.2 Procedure for Orderly Project and Policy Review by the

Commission
The Commission approved during its regular Commission Meeting of

December 15, 1998 under Resolution No. 1998-350, the following procedure
in the interest of consistency in the application of approved policies and
orderly Commission discussion of proposed grants and NCCA activities:
a.) That the Secretariat, National committees and Subcommissions shall

see to it that project endorsements strictly comply with approved
policy, and
b.) That any suggestions to amend existing policy shall be presented as an

explicit proposal for policy amendment, duly justified and supported,
that would constitute the basis of the appropriate Commission
consideration and action.
6.3 Procedure on the Approval of Project Proposals
History: The Commission approved during its regular Commission Meeting

of November 6, 1997, the new system for the approval of project proposals,
whereby the Executive Committee (renamed as the Policies and Grants
Committee, under Resolution No. 1999-092) shall undertake the detailed
review of project proposals and shall present to the Commission for final
approval, a summary of its recommendations.
The summaries of proposals shall be supplied to all Commissioners. However,
responsibility for answering any questions on the project proposals would
be primarily the Secretariat’s. It is understood that the Sub-Commission
Heads concerned or their representatives may assist in the presentation of
projects that were endorsed by the committees under their respective Sub-
Commissions.
6.4 Procedure for Referenda to Commissioners
The Commission approved during its special Commission Meeting of January

17, 2006, under Resolution No. 2006 – 002 (Amending Resolutions 1997-
074 and 2003-074), the Revised Procedure and Guidelines for Referenda to
the Commissioners. As much as possible, all matters requiring Commission
action or approval must be taken up in a Regular or Special Meeting of the
Commission called for the purpose.
However, with respect to matters requiring urgent Commission action, the

Chairman by himself, or upon the request of any of the Commissioners or
the Commission Secretary, may authorize the holding of a referendum on the
urgent matter or matters taking any or all of the following considerations:
1. The Commission needs to make a decision on the urgent matter

before the next scheduled Commission hearing.
2. The matter or project requiring action or decision falls within the
Commission’s approved priority programs.
3. With respect to deferred project or projects, when the information or
requirement sought by the Commission has been submitted; or in the
case of projects deferred due to unavailability of funds, when there is
notice of available funding
When any Commissioner or the Commission Secretary requests for a

referendum call, the Chairman shall be authorized to decide whether:

a.) To approve the holding the referendum; or to
b.) To include the matter in the the Agenda of the next Commission
Meeting; or
c.) To call a Special meeting for the purpose of discussing the matter
sought to be subject of the referendum; or
d.) To adopt or recommend any other course of action.
6.5 Adopting a Revised Procedure for the Releases of Grant Funds
The Commission approved during its regular Commission Meeting of October

15, 1998, under Resolution No. 1998 – 264, Adopting a Revised Procedure
for Releases of Grant Funds. In order to expedite the processing of grants
releases, a simplified procedure is adopted as follows:
a.) After consideration, approval and confirmation of a proposal for

a Grant or for an NCCA activity, the Board Secretary prepares
the Official Excerpts of the Board Minutes that faithfully cites the
approved Board Resolution approving the proposal.
b.) Following existing procedure, the Board Secretary signs the Excerpt
and Forwards it for attestation to the Chairman or to the Presiding
Officer, as the case may be.
c.) A copy of the signed and attested excerpts of Minutes shall be
sufficient as as evidence of approval and shall be attached to (i) the
necessary payment and other papers as supporting document; (ii)
the letter-notification of Commission action, that is sent to the grant
proponent, and (iii) such other internal memoranda and records or
external communication where necessary or appropriate.
Provided, That concerned Divisions / Offices of the Secretariat shall see to it

that the provisions of the Memorandum of Agreement or equivalent document
that details the terms and conditions of the grant/activity, including those
pertaining to the release of funds, are consistent with the provisions of the
Board Resolution.
6.6 Authorizing the Chairman to Act on Administrative Matters

Affecting the Operations of the NCCA Secretariat
The Commission approved during its regular Commission Meeting of April

8, 1999, under Resolution No. 1999-93 (Superseding Resolution 1997-
354), Authorizing the Chairman to Act on Administrative Matters Affecting
the Operations of the Secretariat. Considering the time constraints of the
members of the Commission, it would be more appropriate for the members
to devote much of the Commission time to policy and program matters. As
the Commission meets only once a month, the efficiency of the Secretariat
would be enhanced if urgent and routine matters are acted upon with
dispatch. In the interest of the service, the Chairman is authorized to decide
and act, in behalf of the Commission on the following matters:
a.) The appointment, promotion, and transfer of staff members of the
Secretariat;
b.) The appointment of consultants, part time employees, and project
personnel;
c.) The international travel of the Executive Director and Staff members
of the Secretariat, subject to approval of the higher authority where
required;
d.) The purchase of capital equipment, including office furniture and
equipment;
e.) Changes in the signatories of NCCA bank accounts;
f.) Arrangements for other matters concerned with the international
operation of the NCCA Secretariat;
All matters forwarded to the Chairman on the above matters shall have been
reviewed and recommended on by the Management Committee and endorsed
by the Executive Director, or in his absence by the Deputy Executive Director,
who shall see to it that applicable rules and regulations, including those
pertaining to accounting and auditing, civil service requirements, purchase of
equipment, international travel, employee benefits, etc, are observed.
Approvals under the Resolution 1999-93 shall be made within corresponding

GAA or NEFCA budget allocation approved by the Commission.
A monthly summary of action taken by the Chairman under this Resolution

shall be prepared by the Executive Director and submitted to the Commission.
THE SUBCOMMISSIONS (SCs) The Subcommission oversees and
maintains the National Committees. There are four (4) Subcommissions,
namely, SC on the Arts, SC Cultural Heritage; SC on Cultural Dissemination;
SC on Cultural Heritage and the SC on Cultural Communities and Traditional
Arts. Under each SC are National Committees. Each SC is headed by a
Subcommision Head/Commissioner and they usually come from the private
sector and are elected by their constituents in the culture and arts sector.
Only the Subcommission Heads are provided an office space at the 7th Floor
of the NCCA Building within the premises of the Office of the Chairman. They
may or may not report to office regularly as they are considered volunteer
experts.
THE NATIONAL COMMITTEES (NCs) The National Committees are

composed of individuals organized into committees which were created to
assist the Commission in pursuing its mandates.
There are a total of 19 National Committees. Each Subcommission has their

respective National Committees (Please refer to Figure III/Organizational
Chart of the Commission). They consist of volunteer cultural workers/cultural
administrators and artists and those that perform work related to culture and
the arts. Each National Committee has an Executive Council that serves as
the working group for the purpose of conducting the affairs of the National
Committee. Members of the Execon range from 7 to 15 depending on the need
and nature of the Committee. The Execon is chaired by a Committee head
and assisted by a Vice Head, Secretary and Execon Members.
They only hold regular meetings at the NCCA or sometimes out of town,
whichever is more practical for them to meet. Since they serve at the NCCA
voluntarily, the NCCA shoulders their travel and accommodation expenses
whenever their services are needed and/or during their regular meetings held
in Manila or elsewhere.
International Affairs Office
INTERNATIONAL AFFAIRS OFFICE

Manual of OperatIons
I. Introduction
In the NCCA Organizational Chart, the International Affairs Office (IAO) is an

office under the Office of the Chairman but the day-to-day operations of the
office is under the supervision of the Office of the Chairman and/or the Office
of the Executive Director.
As lead government agency for arts and culture, the National Commission
for Culture and the Arts is mandated with the promotion of cultural relations
with the international community. Towards this end, the NCCA implements
numerous programs under one of its principal thrusts—Culture and
Diplomacy. Among these are bilateral cultural agreements with about 35
countries, participation of Filipino artist and cultural workers in international
festivals, competitions, and forums and linkages and networking with
numerous international organizations and institutions.
II. Goals and Objectives of the International Affairs Office
The programs and activities of the International Affairs Office of

the NCCA covering Culture and Diplomacy are planned, organized and
implemented in line with the following guiding principles:
1. NCCA’s mandate particular to international relations as stipulated under

Republic Act No. 7356:
a. “create and support a sustained program of international cultural

exchange, scholarship, travel grants and other forms of assistance;
b. promulgate standards and guidelines for protection and promotion
of Filipino artists, cultural workers, and creative works in other
countries;
c. set up a system of networking and coordination with and among
all existing government cultural agencies for the effective
implementation of plans and strategies”.
2. Objective Strategy under the NCCA’s Medium Term Development Plan
for Culture and the Arts 2000-2004 particular to internation al affairs:
a. to encourage international exchange and active participation in

contemporary world affairs;
b. to pursue international linkages in the interest of diplomacy,
exchange and resource generation.
III. Functions
The international Affairs Office is responsible for the planning, coordination

and implementation of the following programs under Culture and Diplomacy.
IV. Specific Functions
The IAO shall perform the following specific functions:
1. Bilateral Cultural Agreements – Presently the Philippines is signatory to

about 35 bilateral cultural agreements. The IAO undertakes the following
functions related to this program:
a. Formulation of bilateral cultural agreements and executive programs;

b. Coordination with attached cultural agencies and other relevant
government agencies (DepED, DFA,CHED,etc.) to finalize these
agreements and executive programs;
c. Coordination and implementation of projects /items under the
executive programs which are pertinent to the NCCA.
2. International Festivals, Competitions and Forums – The NCCA receives

numerous invitations to send participants to international arts and
cultural festivals, competitions and forums. Towards this end, the IAO
undertakes the following functions:
a. Assessment and recommendation of Philippine participation

b. Facilitation of funding requirements after Board approval;
c. Coordination work related to communications, travel arrangements,
and other logistical support.
3. Foreign Training, Education and Scholarship Programs – Through

its many institutional linkages abroad, the NCCA regularly receives
invitations for Filipino artists, scholars, educators, students, and
cultural workers to avail of formal and non-formal training education
and scholarship programs abroad. For these, the IAO undertakes the
following functions:
a. Announcement and dissemination of information on the program

being offered ;
b. Assessment and recommendation of individuals who wish to avail of
the program with partial support from the NCCA;
c. Facilitation of funding requirements after Board approval;
d. Coordination work related to communications, travel arrangements,
and other logistical support.
4. Coordination and Support Program for incoming Foreign Projects The

NCCA receives many requests from various foreign embassies in Manila
and from international organizations to cooperate in the implementation
of international culture and heritage projects. The specific functions of
the office regarding these projects are:
a. Evaluation of request for assistance and recommendation to the

Board for approval;
b. Preparation of budgetary requirements, if any;
c. Coordination with concerned embassy or organization in the
implementation of the project.
5. Coordination of meetings, forums, and visits of foreign dignitaries – As

part of the Culture and Diplomacy Program, the NCCA receives many
foreign dignitaries and officials of arts and culture who wish to establish
linkages and explore avenues for cultural cooperation. Towards this end,
the IAO takes care of the following:
a. Planning for the meeting, forum, or visit and preparation of

corresponding budgetary requirements;
b. Organization and coordination of meeting, forum, or visit.
6. ASEAN Projects – The NCCA chairs the Sub-committee on Culture of the
National Committee on Culture and Information. Together with this, it
is also often involved in other ASEAN-related programs such as those of
ASEF and ASEM. The IAO’s functions in line with these are:
a. Conceptualization of projects for ASEAN-COCI funding;

b. Representation of the NCCA in regular meetings of the ASEAN-COCI
and the National COCI;
c. Coordination of Philippine representation or participation in COCI
cultural projects being implemented by other ASEAN countries;
d. Implementation of certain COCI projects in arts and culture;
e. Coordination of NCCA participation in some ASEF and ASEM
projects;
f. Coordination in the hosting of regular ASEAN-COCI meetings which
are held in the Philippines.
g. Preparation of financial and evaluation reports on COCI projects.
7. Sentro Rizal - The NCCA acts as the lead coordinator of the Sentro
Rizal. Together with the Policy and Planning Office of the Commission,
it will work towards the establishment of the various Sentro Rizals in the
different parts of the world. It shall coordinate with relevant government
and non-government agencies to come up with the Implementing Rules
and Regulations (IRR) of the Sentro Rizal. It shall also plan for and
coordinate the projects and activities that will be implemented by the
various Sentro Rizals.
V. Organizational Structure
The International Affairs Office is directly under the Office of the Chairman,
and supervised by the Executive Director with the assistance of the Deputy
Executive Director. Below please find the existing organizational chart and
functions of the staff of the International Affairs Office.
Organizational Chart of the International Affairs Office
Office of the Chairman
Executive Director
Deputy Executive Director
Consultant on Bilateral
Cultural Agreements
Project Development Officer II Project Development Officer II
Project Development Project Development Project Development

Officer I Officer I Officer I
Liaison Officer
Functions of the International Affairs Office Staff Members
1. Executive Director
• Acts as Chief of the International Affairs Office and shall be
responsible for the attainment of the goals and objectives of the office;
• Develops bilateral cultural agreements and executive programs;
• Oversees the implementation of the bilateral cultural agreements and
other activities of the office;
• Represents the office in various diplomatic functions;
• Represents the IAO in the Mancom, Board, and other activities of the
Division Heads;
• Evaluates and monitors progress of the IAO staff and identifies their
skills development needs
2. Deputy Executive Director

• Assists the Executive Director in the management of the IAO for the
attainment of the goals and objectives of the office;
• As designated by the Executive Director, represents the office in
various diplomatic functions;
• Represents the IAO in the Mancom, Board, and other activities of the
Division Heads;
3. Consultant
• Participates in the deliberation of the establishment/ development of
Bilateral Cultural Agreements;
• Identifies relevant information that will help NCCA tap resources of
UNESCO, ASEM and other international bodies;
• Maintains linkages with international bodies.
4. Project Development Officer II (Officer in Charge)

• Assists the Executive Director in the development, implementation
and monitoring of the Cultural Agreements and Executive Programs;
• Assists the Executive Director in the providing administrative and
technical direction and supervision to the IAO;
• Helps evaluate requests/proposed projects;
• Oversees the planning, preparation, and implementation of day to day
activities of the International Affairs Office;
• Coordinates with foreign embassies, GOs, NGOs, and other concerned
agencies as regards the implementation of cultural agreements,
exchanges, and other activities under the NCCA Culture and
Diplomacy Program;
• Coordinates projects/activities with the Middle East and African

countries;
• Coordinates the ASEAN projects
• Attends meetings as assigned by the Executive Director
• Performs other functions as may be necessary in the achievement of
the targets of the Office
5. Project Development Officer II

• Assists in the implementation of the projects being coordinated by the
NCCA International Affairs Office (Asia and Pacific Affairs);
• Coordinates with the internal offices of the NCCA (Finance, PAID,
PMED) regarding the implementation of IAO projects;
• Attends meetings as assigned by the Executive Director ;
6. Project Development Officer I

NCCA International Affairs Office (European and American Affairs);

• Prepares the monthly status report of the projects being coordinated
by the NCCA International Affairs Office;
NCCA International Affairs Office;
• Prepares request for travel authority to the Office of the President of
official travels being coordinated by the NCCA IAO;
• Manages travel arrangements being coordinated by the
NCCA International Affairs Office, including air tickets, hotel
accommodations, per diems, etc.
NCCA International Affairs Office;
• Assists in the preparation of travel documents,
• Assists in the preparation of liquidation papers of travel and other
expenses of IAO grantees;
• Routes MOUs and other office documents;
• Take charge of the incoming and outgoing communications of the
section.
• Maintains the IAO and country files;
• Request for food, meeting venue, and vehicle;
• Maintains the supplies of the IAO;
the targets of the Office.
9. Liaison Officer
• Assists in the conduct and preparation of international conferences,
meetings, reciprocal visits of foreign guests, and diplomatic calls;
• Liaise with the DFA regarding passport applications/renewal/
revalidation of official delegates
• Liaise with foreign embassies regarding visa applications of official
Philippine representatives to international meetings, conferences,
etc.;
• Act as liaison on selected transactions outside of the office;
• Manages incoming and outgoing communications of the NCCA-IAO;
• Maintains files of the NCCA-IAO;
• Performs other tasks.
VI. Work Flow
Proponent, Foreign Embassies,

DFA, other government offices
and NGOs. (proposals/requests)
Central Receiving Unit (Receives

proposals, requests, etc)
Office of the Chairman or Office NCCA Board of

of the Executive Director review, Commissioners Evaluation
Coordination with evaluation and endorsement. and approval of proposals
the proponent
Forwards proposals/
requests for evaluation and
appropriate action
Deputy Executive Director

Head, International Affairs
Office (review, evaluation and
recommendation)
Project Development Officers

International Affairs Office Other NCCA Officers
Coordination and Coordination (Finance, PAID,
implementation of NCA-IAO Admin, PMED etc.)
projects
The SECRETARIAT
The Secretariat as defined in Rule III, Section 19.4 of the Implementing Rules
and Regulation of R.A. 7356, shall provide administrative and technical
support to the Commission and other organizational units created within the
Commission.
Functions of the Secretariat:
1. Assist the Commission in formulating a National Development Plan for

Culture and the Arts;
2. Establish and maintain a system for the achievement of the foregoing
Plan, and recommend and undertake measures , upon approval thereof
by the Commission, for the effective and efficient implementation of the
Plan;
3. Submit to the Commission periodic Reports on the progress of programs
and projects, and on implementation of policies and plans for cultural and
artistic development;
4. Facilitate the review, evaluation and approval of NCCA Grants;
5. Assist potential partner and project implementers in the development
of programs and projects on arts and culture; and monitor the proper
implementation of activities funded by the NEFCA/Grant.
6. Assist the Commission in the proper administration of the NEFCA
7. Provide administrative and technical support to the Commission/
Subcommissions/National Committees
8. Prepare the annual report to the President and the Congress, which shall
be subject to the final approval of the Commission;
9. Monitor the implementation of NCCA approved projects; and
10. Undertake other activities that are necessary to achieve the foregoing
functions or such other activities as may be directed or delegated by the
Chairperson/Commission.
Composition:
According to the approved Rationalization Plan of the NCCA in 2007, the

Secretariat is composed of the following major offices/divisions/units:
Office of the Executive Director (OED)

Planning, Programming and Policy Formulation Division (PPFPD) includes
the MIS, PPO, Heritage Office
Program Monitoring and Evaluation Division (PMED)
Administrative and Finance Division (AFD)
Office of the Executive Director
OFFICE OF THE EXECUTIVE DIRECTOR (OED)

Republic Act No. 7356 known as the “Law Creating the National
Commission for Culture and the Arts” which was approved April 3, 1992,
specifically, Section 13 letter b specifies that “ to carry out its mandate, the
Commission shall establish a secretariat under an Executive Director for
the administrative and day-to-day operations of the Commission. Section
14 of the same law also stipulates that “the Commission shall organize
a secretariat headed by an Executive Director, affix its staffing pattern,
determine the duties, qualifications, responsibilities and functions as
well as the compensation scheme for the positions to be created upon the
recommendation of the Executive Director.”
I. Goals and Objectives
1. Supervises the day-to-day activities of the Secretariat.
2. To facilitate the coordination between the Commission, the Sub-

Commissions, Committees, the Office of the Executive Director, the
Secretariat and the various cultural agencies and organizations.
II. Functions
1. The Executive Director
a) Takes charge of the administration, direction and supervision

of the Secretariat, ensuring the implementation of Commission
resolutions and decision;
b) Formalizes the implementation of grants approved by the
Commission, in the form of Memoranda of Agreement or
contracts with grantees;
c) Ensures that the Secretariat provides support to the Commission
and bodies directly attached thereto, the Subcommissions, the
National Committees, and other bodies and individuals who
perform work for the NCCA;
d) Presides over the meetings of the Management Committee;
e) Performs such other functions as may be assigned by the
Commission and the Chair from time to time.
2. The Deputy Executive Director
The Deputy Executive Director (Deputy ED) automatically performs

the function of the Executive Director during her absence.
a) Assist the ED in the day to day management of the Secretariat;
b) Does administrative work for the ED, such as,
• Reviews communications addressed to the ED and farm them
out to concerned units/divisions;
• reviews and accepts Outputs and Terminal Reports of projects
funded by the NCCA;
• reviews and approves budget realignment of LIB of projects
requested by the grantees
• signs checks/approves disbursement vouchers and other
documents relative to administrative expenses, such as,
honoraria payments, travel reimbursements, equipment/
supplies purchase, etc.
• Reviews/signs Memorandum of Agreement/Contracts
c) Facilitates/oversees the implementation of the PMS-OPES

d) Facilitates/oversees the preparation of the MOP of the NCCA;
e) Assists the ED in ensuring the implementation of projects of the
OED
f) Represents the ED/NCCA in meetings and functions as the need
arises
g) Assumes other responsibilities assigned to her by the ED
3. Writer/ The Executive Assistant
a) Assists Secretary I in organizing, preparing documents and

recording/preparing minutes of Management Committee
meetings;
b) Organizes other meetings of the Executive Director, as necessary;
c) Writes public message(s) for the Executive Director;
d) Writes public speech for the Executive Director;
e) Copyreads all external communications for signature of the
Executive Director;
f) Copyreads articles for Manila Times Arts Awake section, Agung
and other NCCA publications;
g) Acts on official communications and inquiries forwarded to the
Executive Director;
h) Drafts Memoranda, Office Orders, and other communications

emanating from the Office of the Executive Director;
i) Attends Commission and Executive Committee meetings, as
necessary; and
j) Performs other functions as may be directed by the Executive
Director.
4. The Administrative Services Officer I
a) Assists Writer/ Executive Assistant in organizing, preparing

documents and recording/preparing minutes of Management
Committee meetings;
b) Records, files and distributes incoming and outgoing
communications;
c) Maintains, files of actual documents as well as electronic files;
d) Assists the Writer/ Executive Assistant in preparing the
documents/ materials for the weekly Management Committee
meeting;
e) Receives and places calls for the Executive Director;
f) Coordinates the schedule of appointments and meetings of the
Executive Director; and
g) Performs other functions as may be directed by the Executive
Director.
III. Organizational Structure
See attached Organizational Chart
IV. Standard Operating Procedures or Operations Systems
1. The following are the various forms of communication received in the

Office of the Executive Director:
a) Internal correspondence from the various NCCA offices/divisions;
b) External correspondences/mails from other government agencies,
private organizations and private sector; and
c) Invitations/notice of meetings.
2. These documents are all stamped by the Administrative Services

Officer I as having been received at the Office of the Executive
Director and duly numbered and entered into a logbook.
3. These documents are then classified as to:
a) For the Executive Director’s Signature

b) Internal/External Communications for action
c) For the Executive Director’s Information
4. For Travel Orders, travel order numbers are secured from the Office
of the Executive Director and duly recorded in a logbook.
5. The Executive Director review/acts the documents and

communications and are then transmitted to the Executive Assistant
with the appropriate instructions.
6. All other documents are then transmitted to the ASO I and are
consequently transmitted to the concerned parties for appropriate
action.
7. Minutes of the Regular Management Committee Meeting (ManCom)

are prepared by the Executive Assistant soon after the actual meeting
for approval at the next regular meeting.
IV. Office of the Executive Director Requirements
1. Incoming and Outgoing Communications
Complete staff work which include initials of the Division Chiefs for
items for the Executive Director’s signature, (all contracts, MOA,
and other legal documents shall be initialed by the Legal Officer) is
required.
2. Use of Fax Machine
All staff requesting for use of fax machines should record/log all
official international/domestic fax transmission provided for the
purpose. For personal use, authorization from the Administration
Office should be secure prior to transmission.
3. Request to Charge in Executive Director Discretionary Budget
The request to charge expenses to the ED’s Discretionary Fund should

be submitted to and approved by the Executive Director three (3) days
before the intended usage of fund.
4. Request for schedule of meetings
For out of town meetings – The Office of the Executive Director

should be informed at least one week before the schedule, for
Internal/Metro Manila meetings at least three (3) days before the
schedule.
V. Organizational Chart
OFFICE OF EXECUTIVE DIRECTOR
DEPUTY EXECUTIVE DIRECTOR
Executive Administrative
Assistant I/ Writer Services Officer I
OFFICE OF THE EXECUTIVE DIRECTOR
COMMUNICATION FLOW CHART
External/Internal
Communications
Division/Units in the NCCA
Secretary I
Administrative Services
Officer I
External Clients
Secretary I
Executive
Assistant I/ Writer
Deputy Executive
Director Executive
Assistant I/ Writer
Executive
Director
Public Affairs and Information Office
PUBLIC AFFAIRS AND INFORMATION OFFICE (PAIO)

PUBLIC AFFAIRS AND INFORMATION OFFICE (PAIO)
A unit directly under the Office of the Executive Director (OED)
DIVISION FUNCTIONS
The Public Affairs and Information Office (PAIO), an office under the supervi-
sion of the Office of the Executive Director (OED), is tasked with promoting
the various activities undertaken by the Commission as well as implementing
institutional public relation programs. It also publishes in-house print and
audio-visual materials for dissemination and presentation.
The PAIO links up with other NCCA divisions as well as the attached
cultural agencies in establishing a stronger relationship with the media (print,
tv, radio, IT) and forging stronger ties with other agencies to implement pro-
grams which are nationwide in scope and involve inter-agency collaboration.
I. GOAL
The Public Affairs and Information Office (PAI) aims to promote the NCCA’s
programs and projects, in coordination with cultural agencies, organizations,
NGOs, institutions, local government units, arts councils and the media to
support the Commission’s vision through documentation, dissemination of
information, and production of publications.
II. OBJECTIVES

The Public Affairs and Information Office aims to achieve the following objec-
tives:
1. To assist the Commission on the implementation of its mandate to

ensure the widest dissemination and promotion of information on
various policies and programs of the Commission;
2. To assist in promoting the NCCA as the lead coordinating and policy-
making body that systematizes and streamlines national efforts
towards the development, preservation and promotion of culture and
arts in the country;
3. To assist in the establishment and maintenance of linkages with the
media, cultural agencies, organizations, NGOs, institutions, local
government office, and arts councils to facilitate flow of information
on culture and arts;
4. To assist in the documentation of pertinent cultural programs,
projects, and activities.
III. FUNCTION

To achieve its objectives, it is necessary for the NCCA to establish open com-
munication and close coordination with its clientele base, composed of the
different branches of the executive department; the local government units;
arts and culture institutions, both local and foreign; educational and academic
institutions; members of the arts and culture community, including the indig-
enous peoples; the media; and the general public.
SECTION FUNCTIONS
The Public Affairs and Information Office (PAIO) is divided into sections and
undertakes the following duties and responsibilities:
A. Public Affairs and Information
1. Disseminates information about NCCA policies, programs,

and projects and activities to the media and the general public
through press releases, brochures, newsletters, and other forms of
informational material through a HEXAMEDIA APPROACH: TV,
Radio, Print, and Net.
2. Assist the National Committees in the promotion of projects and
activities;
3. Handles inquiries about the NCCA;
4. Coordinates press conferences, briefings and interviews;
5. Establishes media network and coordinates with culture and arts
organizations, institutions, agencies, and communities to facilitate the
flow of information; and
6. Prepares papers, messages and speeches for the head/s of agency
(Chairman, Executive Director and Deputy Executive Director).
B. Publications

1. Undertakes the preparation and distribution of NCCA newsletters,
annual reports, and other document for the general public;
2. Assists in the implementation of the Publication Policy;
3. Coordinates with book designers, proofreaders, copyeditors, etc. and
printing press in the production of NCCA-funded books, journals, and
special publications; and
C. Media Production / Documentation

1. Undertakes the photo and video documentation of NCCA programs,
projects and activities for the purpose of dissemination to the public;
2. Establishes and maintains a photographs of NCCA projects;
3. Coordinates for media coverage of NCCA-funded projects; and
4. Oversees production of in-house audio-visual presentations.
IV. TOOLS & STRATEGIES
A. Public Affairs and Information
1. Press Conferences / Visits

2. Manila Times Arts’ Awake page (every Friday)
3. Television/Radio Guestings and Interviews
4. Press & Photo Releases
5. Media Campaign for (i.e. Philippine International Arts Festival
(PIAF) - National Arts Month, Heritage Month, Indigenous Peoples
Month)
B. Publications
1. Agung
2. NCCA Informational Materials (RA 7356, RA 7355, NCCA Brochure)
3. Publications Policy / Implementation (or assistance in
implementation) of Projects
4. Libraries Enrichment Program / NCCA Publications Distributions
System
C. Media Production / Documentation
1. Video and/or photo documentation of NCCA funded activities or

Philippine cultural / artistic events
2. Video and photo bank
3. NCCA Video Airing Agreements
4. NCCA Video / Photo Lending Agreements
5. NCCA Institutional AVP
6. Documentation Fund
PAIO ORGANIZATIONAL CHART
EXECUTIVE DIRECTOR
PAIO HEAD/IO III
Clerk TV Production/
Circulation Assistant
Television/Radio Publication Print Media Documentation
Information Officer I Information Information

TV and Radio Officer I Officer I
Coordinator Publication Photographer
Coordinator
Agung Press Releases/

Speeches
Graphic Designer/ unfilled

Writer
Layout Artist
PROCEDURES
V. GUIDELINES AND PROCEDURES
TELEVISION
1. TV guestings and features are being conceptualized by the PAIO

in advance so as to coordinate properly with the desired television
programs to profile a certain program of the NCCA.
2. If the request for TV guesting is coming from an attached cultural
agency, committee, or division, the request should be logged by the
TV Coordinator in the TV Logbook for appropriate action of the office.
3. After conceptualization of possible guesting, the TV coordinator
writes a letter of request signed by the PAIO head and Executive
Director to the program’s executive producer or host.
4. After sending, the letter shall be sent by email, fax, or personal
delivery. The TV Coordinator shall do the follow-up.
5. Once approved, the PAIO head and the TV Coordinator shall do the
exploratory meeting with the television program for conceptualization
and brainstorming.
6. The PAIO TV coordinator shall provide the program with necessary
resource persons, guests, performers, resource materials, etc.
7. During the actual guesting or taping, the TV Coordinator assisted
by the PAIO TV Production Assistant shall be present. The PAIO
photographer shall be present to document the program.
8. For television shows needing resource person or materials, the
program should ask for needed resource person or materials through
a letter of request addressed to the Executive Director, in attention
the PAIO Head.
9. A letter of confirmation or regrets shall then be forwarded to the
television program upon recommendation of the E.D. and the PAIO
Head.
10. For matters of grave and urgent importance where the stand of the
NCCA is needed for clarification to the media, the Executive Director
shall be contacted, or in her absence, the Deputy Executive Director
or members of the Management Committee.
RADIO
1. Radio guestings are being conceptualized by the PAIO in advance so

as to coordinate properly with the desired radio programs.
2. If the request for radio guesting is coming from an attached cultural
agency or a specific NCCA division, the request should be logged by
the TV Coordinator in the TV Logbook for appropriate action of the
office.
3. After conceptualization of possible guesting, the Radio coordinator
writes a letter of request signed by the PAIO head and Executive
Director to the program’s executive producer or host.
4. After sending, the letter shall be sent by email, fax, or personal
delivery. The Radio Coordinator shall do the follow-up.
5. Once approved, the PAIO head and the Radio Coordinator shall do
the exploratory meeting with the radio program for conceptualization
and brainstorming.
6. The PAIO TV coordinator shall provide the program with necessary
resource persons, guests, performers, resource materials, etc.
7. During the actual radio guesting, the Radio Coordinator shall be
present to provide assistance. The PAIO photographer shall be
present to document the program.
8. In cases of phone patch interviews, the Radio Coordinator shall refer
the number of the resource person to the program’s host.
9. For radio shows needing resource person or materials, the program
should ask for needed resource person or materials through a letter
of request addressed to the Executive Director, in attention the PAIO
Head.
10. A letter of confirmation or regrets shall then be forwarded to the radio
program upon recommendation of the E.D. and the PAIO Head.
11. For matters of grave and urgent importance where the stand of the
NCCA is needed for clarification to the media, the Executive Director
shall be contacted, or in her absence, the Deputy Executive Director
and members of the Management Committee.
PRINT
1. All possible NCCA programs which need media mileage in print shall
be given attention by the PAIO. Requests for write-up should be
made two weeks in advance before the desired publication.
2. A writer shall be assigned by the PAIO head to gather data, do
research, and write about the event.
3. The write-up shall be edited by the PAIO head and shall be forwarded
to the requesting party/project coordinator of the program, or the
Executive Director, for further revisions/editing.
4. Once approved, the article will be routed by the Circulation Assistant
to various print institutions.
5. Monitoring and display of articles shall be done by the PAIO to inform
the public of the release of said articles.
NEWSLETTER
1. Agung, the official newsletter of the NCCA, shall be released on a

quarterly basis.
2. Data-gathering and writing of articles shall be made by the Agung
pool of writers headed by the managing editor.
3. All articles shall be edited by the Agung editor in chief, afterwards, the
content and design shall be forwarded to the Executive Director for
editing and approval.
4. Once printed, Agung shall be circulated to schools and universities,
LGU’s, libraries, and individuals nationwide by the circulation manager.
5. Other copies will be distributed in NCCA events.
INTERNET
1. The PAIO shall directly coordinate with the Web content editor and
web designer for data which needs to be uploaded in the website.
2. The PAIO shall coordinate with bloggers for possible uploading of
NCCA articles in other websites.
PRODUCTION OF AVP’S AND OTHER COLLATERALS
1. Audio-visual presentations and other collaterals may be produced or

conceptualized by the PAIO upon request from certain units needing it.
2. The request should be made at least 2 weeks to 1 month in advance
depending upon the nature of the request.
3. The PAIO is in charge of disseminating informational materials to the
general public.
SPEECHES AND MESSAGES FOR CHAIRMAN /
EXECUTIVE DIRECTOR AND OTHER OFFICIALS
1. Request for preparation of speeches and messages for the Chairman,

Executive Director, DED, and other officials should be made at least 1
week in advance for proper research and writing.
POLICIES
Acknowledgement of NCCA Support
1. All NCCA program and projects shall include the NCCA’s name
and/or logo in press releases, flyers, posters, souvenir programs,
streamers, and other promotional materials.
2. The NCCA shall be acknowledged as sponsor / organizer in projects
receiving full funding and as such, must appear in the first paragraph
of all press releases.
3. The NCCA AVP shall be played at the beginning of the program and
during intermission breaks at NCCA-assisted assemblies, conferences,
and seminars.
4. The NCCA banner shall be hanged at the rostrum and the NCCA flag
shall be displayed along the National flag and other organizations
during NCCA assemblies, conferences, and seminars.
5. Architectural structures, historical landmarks or monuments
receiving support for conservation shall acknowledge the NCCA by
engraving the NCCA’s name and/or logo in the market or including
the NCCA’s name and/or logo in the list of donors.
6. The NCCA name and logo shall be included in the opening and closing
credits of film documentaries, telecines, and other audio-visual
productions receiving NCCA support.
7. Books and publications receiving full funding from the NCCA shall
acknowledge NCCA support by printing the NCCA name and/or logo
in the book spine. Publications partially funded shall acknowledge the
NCCA by including the NCCA name and/or logo in the copyright page.
Use and Distribution of NCCA Promotional Materials
1. PDOs going out to monitor projects shall obtain the following

promotional materials from the PAIO for general distribution:
a) Agung newsletter
b) NCCA brochure
c) NCCA Grants Brochure
f) Any other materials / collateral for distribution
2. NCCA posters must be posted in the venue along with those of other
sponsors. PDOs must ensure the visibility and prominence of the
NCCA posters and shall in not allow in any way the use of posters
other than for display.
3. PDOs must ensure the correct application of the NCCA logo in all
promotional materials to be produced by the proponent. Proponents
must be provided a copy of the NCCA logo manual for their reference.
4. The NCCA banner shall be displayed along with other organizational
banners during conferences, workshops and seminars.
5. PDOs must ensure the inclusion of the Agung, NCCA brochure,
NCCA Grants brochure, and other informational materials in press
or conference kits for distribution to participants in NCCA-assisted
events and activities.
B. Publications
Distribution of NCCA Publications
A. Complimentary Copies
Criteria
Because complimentary copies are in limited stock, the following criteria
should be considered:
1. Complimentary copies are prioritized for public school libraries, arts

and culture foundations / councils and NGOs, where the publications
will serve as reference for students and teachers and researchers
on culture and arts and which have limited resources for acquiring
NCCA publications.
2. To encourage sales, prudence should be exercised in giving out
complimentary copies of NCCA publications.
3. An organization / individual is entitled to only one complimentary
copy of NCCA publications. Otherwise, the requesting party must
state in a written request, justification for extra copies.
Process
1. All requests for complimentary copies should be coursed through the

Public Affairs and Information unit to be approved by the Executive
Director.
2. Requests for Complimentary copies from NCCA employees (Plantilla,
Contracted Services, etc.) shall observe the following:
A. Procedure
(1) The employee must fill up the requisition and Issuance Slip
(RIS), where the reason for the request should be stated. This is
then submitted to the Publications Coordinator for certification,
after which it will forwarded to the Head of the Public Affairs
and Information / designated authority for approval. The books
will then be issued by the Supplies Section of the Administrative
Division.
B. Guidelines
(3) An employee may avail of a complimentary copy of NCCA

publications, including CDs, VHS tapes, and others, if the same
(a) is related to and would enhance her work at the NCCA, or (b)
would improve her expertise in areas of specialization / interest
not necessarily related to her work, i.e. further studies, private
study, and so on.
(4) All NCCA publications may be given out as a complimentary
except for coffee table books that are meant to be sold, to
recover high printing costs, and publications which are short in
supply. These books will be identified by the Public Affairs and
Information Office.
(5) An employee is entitled only to five (5) complimentary copy of all
NCCA publications approved for dissemination.
(6) All complimentary books will bear the Complimentary Only seal
and may not be sold.
(7) In cases where an employee would like to purchase a copy of
an NCCA publication, she is entitled to a 20% discount, unless
otherwise specified.
3. All external requests should be in written form, and addressed to the

Executive Director or the Deputy Executive Director. Only requests
emanating from PAI for complimentary copies to the following may
not be in written form:
a. NCCA Board and the NCCA Management Committee;
b. National and international arts and culture conduits of the
Offices of the Chairman, the Executive Director, and the Deputy
Executive Director;
c. NCCA Committee through which the project was approved; and
d. Press contacts.

4. All should state the purpose and the beneficiary of the complimentary
copies.
5. The written request is attached to the RIS form.
Memorandum of Agreement for TV Materials
A memorandum of Agreement or Understanding shall be executed by the

NCCA through the PAIO and the network/institution/cable operator/
program. The MOA/MOU shall be drafted by the NCCA Legal Officer and
shall be signed for the NCCA by the Executive Director and PAIO Head.
ADMINISTRATION
1. Records Management
The records and documents of PAIO may be classified into following:

a) Administrative Files – file materials pertaining to internal and
external communications, minutes of the meetings, records of
supplies and equipment, administrative issuances and directives.
b) Reports – copies of all reports prepared and submitted by PAIO to the
Executive Director and to the different divisions or committees.
c) Video and Photo Files – files of photo and video coverage of NCCA
activities, personalities and/or related cultural and artistic events and
persons.
d) Directories Files – files of names, addresses and contact numbers
of the NCCA’s network of different branches of the executive
department; the local government units; arts and culture institutions;
members of the arts and culture community, including the indigenous
peoples; and the media.
e) Project Files – file materials pertaining to projects funded by the
NCCA.
f) Reference Material Files – file materials relevant to public affairs,
information, publications functions.
2. Filing Procedures
The PAIO shall sort its files in the abovementioned classification and follow
these guidelines in their organization:
a) Establish a filing system.
b) Label the file boxes accordingly for easy filing and access.
c) Keep only one copy for each file to avoid wastage of materials.
d) Identify files that have to be archived after a year to maximize space.
e) Maintain an orderly filing system.
VII. WORK AND COMMUNICATION FLOW
To ensure the smooth flow of work and communication in the division, the
following guidelines are provided:
1. The Publications Clerk shall be in charge of logging in communication

and requests emanating from the Board, Chairman, ED, DED,
different divisions, committees, attached agencies, and other
government agencies. These documents are stamped by the receiving
PAIO officer / PDA as having been received at the PAID and duly
numbered and entered into a log book.
2. The documents shall be forwarded by the Publications Clerk to the
concerned person.
3. Outgoing documents and their recipients shall be recorded in a log
book by the concerned dispensing PAIO staff.
WORK ETHICS FOR PAIO STAFF
1. As front-liner for the Commission, PAI handles communications and

directly interacts with the media and public. An attitude of courtesy,
openness and helpfulness is required of PAIO staff members.
2. The PAIO acts as clearing house for information on culture and
arts, disseminating and promoting culture and arts to the public. To
perform this function properly and efficiently, it is essential that the
staff develop the following:
a) good interpersonal / interaction skills (EQ);
b) a firm grasp of NCCA structure, mandate, operations, programs
and projects;
c) an understanding and genuine appreciation of culture and arts;
and
d) a creative and inquisitive approach to developing and
implementing activities and projects.
3. It is imperative that the PAIO staff cultivate a sense of urgency in all
of its activities; producing work in or ahead of time.
4. Culture is an amalgamation of various beliefs, traditions, and
lifestyles. To fully represent this ideal, respect for every opinion, way
and behavior is asked for from a PAIO staff.
X. PAIO FORMS AND THEIR USES
1. What’s Up Form – a form to be filled out by project officers indicating

upcoming projects’ title, description, schedule and venue, to be
submitted every 3rd Monday of the month to PAIO. This shall be
utilized for the monthly calendar of events of the Executive Director,
for Manila Times and Agung.
2. Request for video / photo coverage / documentation – a form

regulating and monitoring requests to the PAIO for video and photo
coverage and documentation for NCCA-related activities and arts and
culture events and personalities in general.
3. Request for Photos
FORMS
PLAN, POLICY FORMULATION & PROGRAMMING
DIVISION (PPFPD)
Management Information System Office
MANAGEMENT INFORMATION SYSTEMS OFFICE

(MISO)
The Management and information System Office (MISO) is a unit under the
direct supervision of the PPFPD Chief.
I. GOALS
1. To provide the Commission and the Filipino people locally and

abroad, easy access to culture and arts information
2. To improve work performance and staff efficiency using the tools and
strategies of data communication and information technology.
II. OBJECTIVES
• To create, develop and maintain the NCCA Databank and Website, to

make available to the public various cultural information and events
to boost Filipino identity and broaden public awareness locally and
internationally on Philippine culture and arts.
• To align all Information and Communications Technology (ICT)
acquisition and projects with the government’s ICT initiative as
indicated in various issuances and laws concerning computerization
in the government.
• To support the design, development or acquisition, implementation
and on-going maintenance of various computing applications and
databases.
• To provide computer applications that allow user/s to operate
efficiently while providing high quality support services.
III. FUNCTIONS
A. GENERAL FUNCTIONS
The Management Information Systems Office shall map out IT directions

for the agency; and systematically collect, process, store, present and share
information in pursuit of the agency’s mission and functions.
B. SPECIFIC FUNCTIONS
1. INFORMATION SYSTEMS AND TECHNICAL SUPPORT GROUP

- shall design and develop computerized programs and applications
needed by the various offices/divisions of the Commission.
2. DATABANK RESEARCH AND WEBSITE RESEARCH GROUP - shall
maintain, update and disseminate cultural information contained
in the centralized electronic repository of the agency. It shall plan,
conceptualize, and maintain the NCCA Website to enhance Filipino
identity recognition and broaden public awareness locally and
internationally on Philippine culture and arts.
IV. ORGANIZATIONAL STRUCTURE
INFORMATION TECHNOLOGY
OFFICER I
COMPUTER PROGRAMMER III INFORMATION OFFICER I
COMPUTER PROGRAMMER III INFORMATION SYSTEM

RESEARCHER I
WEB GRAPHIC ARTIST

PROGRAMMER
COMPUTER MAINTENANCE WEB WRITER

TECHNOLOGIST II
INFORMATION SYSTEM AND DATABANK & WEBSITE RESEARCH

TECHNICAL SUPPORT GROUP GROUP
V. OPERATIONAL SYSTEMS (Policies and Procedures)
GENERAL POLICIES
All IT resources which include but are not limited to equipment, peripherals
and manpower services are strictly for OFFICIAL USE only.
Unless explicitly stated, the following is the general procedure in the imple-
mentation of these policies:
a) Fill-up request form provided by the MIS

b) Inform and seek approval from your section/division chiefs
c) Submit form to the MIS
d) The MIS will act on the said request on a first come first served
basis and/or depending on the urgency of the request and on the
availability of fund.
SPECIFIC POLICIES
A. SYSTEM / NETWORK ADMINISTRATION
1. LOCAL AREA NETWORK USE

All computers connected to the ISM-CDB network are subject to the
following policy:
• The local area network nodes are distributed according to the
number of computer stations located in each room. All computers
should be located near the network nodes.
• Any request for additional nodes must be approved by the
Executive Director depending on the availability of funds.
• Local area network is open from 8:00 a.m. to 6:00 p.m., Monday
to Friday. The network will extend its operations until 7:00 p.m.
upon request.
• Closing or shutting down of network must have prior information
sent to all workstations.
2. SECURITY
The servers and computer station are provided with utmost security
with regard to sending and downloading of data from the internet.

All servers and workstations are installed with an anti-virus software
and are updated once a week. Any problems arising from virus
attacks must be immediately relayed to the MIS.
All files must be scanned first with anti-virus software installed in
each workstation before opening. Files obtained from sources outside
NCCA may contain virus which could damage NCCA’s computer
network. These include disks brought from home, files downloaded
from the Internet, newsgroups, bulletin boards, or other online
services, files attached to e-mail, and files provided by customers or
vendors.
Further, internet users must exercise caution in opening files received

through e-mail from unknown source and must not install programs
offered by unfamiliar sources.
Staff must not intentionally use the Internet facilities to disable,

impair, or overload performance of any computer system or network,
or to circumvent any system intended to protect the privacy or
security of another user.
3. INTERNET/E-MAILS
Generally, Internet use should be for legitimate and official use only;
however, brief and occasional personal use (i.e., surfing, browsing,
e-mail) is acceptable if it does not affect the staff’s work productivity.
The internet and e-mail are connected to the network. All

workstations connected to the network have the capacity to access
these services.
Guidelines:
a) Personal use of the Internet is a privilege, not a right. The privilege
may be revoked at any time and for reasons involving harassment,
discrimination, visits to sex or pornographic sites and downloading of
software and obscene materials.
b) Using of downloaded software is prohibited to prevent entry of
viruses.
c) Online Chatting is prohibited. The LAN Messenger will be installed in
all desktop computers for official communications and transactions.
d) Personal use of the Internet should not impede the conduct of one’s
responsibilities as an employee of this agency.
e) Access to the Internet starts as soon as the network is up and closes at
6:00 pm.
f) Sites with pornographic content will be banned. This restriction may
affect access to personal web sites being hosted on the said sites when
using NCCA internet connection.
g) The staff has no right to privacy with regard to Internet use. All
internet usage is recorded and stored along with the source and
destination. The MIS has the right and ability to monitor and log
any and all aspects of its Computer system including, but not limited
to, monitoring Internet sites visited by the staff, newsgroups, file
downloads, and all communications sent and received by staff.
h) All Sections/divisions will be provided with E-mail addresses. These
e-mails will be their official e-mail addresses. Namely
• acctg_nefca@ncca.gov.ph ( Accounting NEFCA)

• adel@ncca.gov.ph ( Adelina Suemith)
• admin.@ncca.gov.ph (Administrative Division)
• audit._nefca@ncca.gov.ph ( Audit – NEFCA)
• bernan@ncca.gov.ph (Bernan Corpuz)
• bids@ncca.gov.ph ( Bids and Award Comité)
• budget_nefca@ncca.gov.ph ( Budge – NEFCA)
• coa@ncca.gov.ph (Commission of Audit)
• cyberspace@ncca.gov.ph ( Website email)
• finance_gaa@ncca.gov.ph ( finance – GAA)
• gamaba@ncca.gov.ph ( GAMABA)
• haraya@ncca.gov.ph ( Alab ng Haraya)
• hrd@ncca.gov.ph ( Human Resources Department)
• ichu@ncca.gov.ph ( Marichu Tellano)
• info@ncca.gov.ph (Oficial email of NCCA)
• intl_affairs@ncca.gov.ph ( International Affair Office)
• josie@ncca.gov.ph (Josefina Maglalang)
• jperalta@ncca.gov.ph (Dr. Jesus Peralta)
• lib@ncca.gov.ph ( Library)
• marl@ncca.gov.ph ( Marlene Ruth Sanchez)
• mbrucelo@ncca.gov.ph ( Myra Brucelo)
• nefca@ncca.gov.ph ( NEFCA)
• oc@ncca.gov.ph (Office of the Chairman)
• oed@ncca.gov.ph (Office of the Executive Director)
• pmd@ncca.gov.ph ( Project Monitoring Division)
• pmed@ncca.gov.ph ( Project Management and Evaluation
Division)
• ppo@ncca.gov.ph (Planning & Policy office)
• public_affairs@ncca.gov.ph (Public Affairs Office)
• records@ncca.gov.ph ( Records Section)
• supply@ncca.gov.ph ( Supply Section)
• susan@ncca.gov.ph (Susan Dayao)
• tessa@ncca.gov.ph ( Tessa Carlos)
i) Official e-mail addresses of NCCA are info@ncca.gov.ph, which is
considered the primary e-mail address and cyberspace@ncca.gov.ph
as secondary e-mail address.
j) Daily checking of email is done by MIS at least twice a day, morning
and afternoon (between 9:00a.m. to 4:00p.m.). Monitoring of e-mails
sent through the respective sections and/or divisions e-mail address
is the sole responsibility of the persons designated as e-mail officer
of the section. As such the MIS responsibility is limited to routing all
mails to their respective e-mail addresses.
k) Official e-mails sent on behalf of the Chairman, Executive Director
and Deputy Executive Director must be approved first before
sending. A hard copy of the said e-mail messages must be printed and
submitted to the respective offices for documentation purposes.
l) E-mails sent through employee’s personal e-mail address but are
official in nature is acceptable but not encouraged. Upon receipt, a
copy of the e-mail must be printed for the information of the Division
Chiefs concerned or to the Executive Director and Deputy Executive
Director if needed.
m) Staff should be aware that when sending an e-mail message of a
personal nature using official e-mail assigned in each section/division
or the info@ncca.gov.ph, the employee should use the following
disclaimer at the end of the message:
“This e-mail contains the thoughts and opinions of (employee name)

and does not represent the National Commission for Culture and the
Arts.”
n) The Guidelines above rescinds Office Order No. 00-98-08-07-039
dated August 7, 1998 and Office Order No. OED-2000-04-024 dated
April 28, 2000.
B. INFORMATION SYSTEMS DESIGN AND DEVELOPMENT
One of the goals of the MIS is the development of information systems rel-
evant to the functions of each Division/Sections. Each division/section must
submit to the MIS their information systems requirements by accomplishing
the Request for System Development Form (RSDF) (MIS FORM 1-F) and by
observing the following guidelines:
1. Requesting party must be willing to sit down with the MIS Staff to
discuss the details of the system needed. Requesting party must allot
time and make themselves available for the discussion of the system.
2. Requesting party must allow for a reasonable amount of time for the
development of the system dependent on the scope and limitation of
the system agreed upon by the both parties.
3. Requesting party must be willing to participate in the testing
and debugging of the prototype system and must accomplish an
evaluation for the improvement of the system.
As soon as the requests or systems requirements are received, the MIS will
organize a team composed of MIS technical staff and the division representa-
tives. These representatives will assist the MIS technical staff in data gather-
ing, systems analysis and design and testing and evaluation until the comple-
tion of the project.
C. WEBSITE
1. Uploading of information/events to the website is encouraged. All

materials must be in the form of electronic files together with the hard
copy. Hard copy must carry the signature or initial of the division/
section head indicating approval of said request.
2. All information for posting can be sent to cyberpace@ncca.gov.ph or
info@ncca.gov.ph indicating the following information:
a. Sender’s Name
b. Title of the information to be posted
c. Brief description (in case of events)
d. Attachments are optional (text, images, etc.)
3. Use of data from the website should be duly acknowledged. Philippine

copyright laws apply to materials (content and graphics) in the
website.
4. Linkage to NCCA website should be formalized in a written request
addressed to NCCA Chairman. This will be screened and validated by
the content manager.
5. All official communications, publications, along with all the
promotional and marketing collaterals of the NCCA should contain
the website address: www.ncca.gov.ph
D. CULTURAL DATABANK
1. Request for Information
a) All cultural information and databases stored in the cultural

databank can be browsed through the local area network in the
CDB Online at http://cdb.ncca.gov.ph . This is open to all NCCA
personnel, Committee members and the Commission in general.
b) A list of approved projects and the artist registry in the cultural
databank will be regularly uploaded in the web site http://www.
ncca.gov.ph.
c) Individuals or agencies external to the NCCA may request cultural
information in printed or electronic form with the following
guidelines:
1. Requests are handled on a first-come, first-served basis
except for requests needing immediate attention/priority.
2. Requests must be submitted in writing by e-mail addressed to
the Executive Director, snail mail or by fax to the MIS Office
and must include shipping instructions or pick up preference.
3. A request form (MIS FORM 1 - D), which will also serve as
acknowledgement receipt, may be filled-out to accommodate
walk-in external requests or voluminous printouts.
4. An inquiry or request for information may be referred to
another division if deemed appropriate.
5. Material/s will be used only for the purpose stated and may
be reproduced for reference, research, and publication in web
site / magazine / book / others, etc. with the written consent
of the Commission. The NCCA should be duly acknowledged.
d) The Agency reserves the right to limit information disseminated

to the public, which is subject to the approval of the Executive
Director, the Deputy Executive Director, or any authorized official
prior to dissemination. The Agency also reserves the right to
withhold unpublished materials.
e) Service charges depend on the availability of the requested
materials. However, in case of electronic media, the requesting
person must bring diskettes to store the requested data. For
shipping and handling, NCCA policy will prevail.
2. Updating of directories and databases
a) Submission of new entries or updated information to the cultural

databank is encouraged.
b) All information for updating can be sent to info@ncca.gov.ph
indicating the following information:
• Sender’s name, designation and telephone number/ agency/
organization (if external)
• Information to be updated (such as name, contact address/
telephone, etc.)
• Source of information
• Attachments, if any
E. MAINTENANCE OF IT EQUIPMENT AND TECHNICAL ASSIS-

TANCE
1. COMPUTER UNITS AND INSTALLATION OF SOFTWARE
a. All Divisions/Offices should share IT resources to maximize its

use and facilitate sharing of data, printers and other computer
peripherals.
b. Computer units must contain Microsoft Office software (Word,
Excel, Powerpoint, Access), acrobat reader, Nero (if unit has a
cd-writer), antivirus, Local Area Network (LAN) Messenger and
other government compliance software only. Additional software
can be installed depending on the need and function of the staff
concerned by filing a request form (MIS Form 1-A). The MIS will
determine the capacity of the system to contain additional load
and other needs before installation.
c. Installation of software not related to one’s function without the
knowledge and approval of the Division Chief and the MIS is
prohibited.
d. The MIS will conduct an annual software audit on all computers
and provide full back up of large data or files upon request.
e. Installation and playing of computer games are not allowed.

2. USE OF MULTIMEDIA EQUIPMENT
a) Multimedia equipment includes LCD projector, notebook

computer, document camera, digital camera and DVD player.
These are available for use of the staff during meetings or flag
ceremony.
“To help the MIS accommodate requests for equipment during

NCCA’s Monday flag ceremony, we are requiring the requesting
party/-ties to duly accomplish the Equipment Borrowers Form
(EBF) two (2) full working days before the said date. The same
applies to requests for technical assistance. Also, requesting
party/-ties should ensure that the MIS is provided with an
advance copy of the data that would be used for the Monday flag
ceremony. (ADM-MIS MEMORANDUM No. 2007-01-003)”
b) As standard operating procedure, this equipment is not available

for use by other persons or organizations outside NCCA premises
unless it is an NCCA activity and operated by MIS personnel
only. Otherwise, it must follow the guidelines and procedures in
borrowing equipment/property issued by the Supply Section.
c) The MIS Section will release the equipment upon presentation of
the duly accomplished and signed Equipment Borrower’s Form
from the Supply Section.
d) The Supply Section must closely coordinate with the MIS on the
said request.
CD/DVD-R Writer - The CD/DVD-R Writer are used to back-

up large volume of data and other electronic files. These are
available for use by the staff. However, use of these units for
duplication of software, music and videos is limited to what is
allowed by law.
3. REQUEST FOR IT EQUIPMENT AND PERIPHERALS:

a) In coordination with the Supply Section, all requested equipment
and/or peripherals should be included in the List of Estimated
Equipment (LEE) and indicated in the Annual Procurement Plan
submitted to the Finance Division and approved by the Executive
director.
b) The MIS will prioritize purchase of said requests based on
priority needs and will be the one to endorse it to the Supply
Section for posting in the DBM-Procurement website. Purchase
of additional computers will depend on the need of the users/

divisions/sections and and is subject to the evaluation and
recommendation of MISS along with the availability of fund for
the said requirement.
Distribution of Desktop Computers and Printers to NCCA Secretariat:
a) Desktop computers are distributed to different division/sections

following the 1:1 ratio: one user will be provided with one
computer. This does not mean though that a desktop computer is
owned by a single person, and hence, must be shared with other
personnel when necessary. All computers are connected to the
Local area network (LAN), which enables employees to share files,
access internet connection, and share printers.
b) Printers are connected to a particular computer that is connected
to a Local Area Network (LAN) for sharing, therefore, each room
or section are allotted a maximum of two (2) designated printers
(1 colored & 1 Monochrome) shared by a maximum number of
ten (10) employees in a room. Divisions with more than ten (10)
employees in its room will be provided an additional printer
subject to request, necessity and availability.
4. REPAIRS, MAINTENANCE AND UPGRADE
In case of computer or printer malfunction, it is the responsibility of

the users to immediately inform/report the problem to the computer
technician for appropriate action.
If there’s a need for a replacement of computer parts, the

Management Information System Section (MISS) will notify the users
immediately, and will observe the purchasing procedure.
Repair and Upgrade:
a) Request for repair:
The following steps are to be taken:
1. The user informs the MIS upon encountering the problem.

2. The MIS sends the technical person for assessment.
3. Based on the assessed problem and recommendation of the
technical person, the requesting party will fill-up the Service
Request Form (MIS-FORM 1-B) signed by the Division Chief.
4. The Service Request Form is sent to the MIS Office.
5. The MIS coordinates with the user to prioritize and schedule the
request for the repair and troubleshooting.
6. Repair and Maintenance report will be provided after the
completion of the service.
b) Major System Upgrades
In cases where the request requires significant resources, the

MIS forwards the request to the Executive Director through the
Administrative Officer for approval. If the request is approved,
the MIS submits the approved document to the Supply Section for
processing.
Maintenance
Schedule of cleaning, maintenance and backing-up of files on all

computers will be done once a year. The Requesting party/-ties
should duly accomplish the Service Request Form (MIS FORM 1-B).
F. MIS ADMINISTRATIVE SUPPORT TO SECRETARIAT
1. Technical Assistance
a) The Requesting party/-ties should duly accomplish the

Request for Technical Assistance Form (RTAF) (MIS Form 1-
F) two (2) full working days before the said date. “(ADM-MIS
MEMORANDUM No. 2007-01-003)”
b) The accommodation for emergency technical assistance will
depend on the availability of the technical staff and will be on a
first-come-first-serve basis.
c) Administrative rules on overtime apply to requests for technical
assistance beyond office hours (7am to 6pm). Overtime form
should be accomplished by the requesting party.
2. Printing
a) The heavy-duty laser printers (1 colored and 1 black) located at

the MIS and is connected to the network is available for use by the
staff. Likewise, there are two available printers of limited capacity
(1 colored and 1 black) that can be used on a case to case basis.
b) Printing of multiple copies is allowed as long as:
• it has prior approval from the division chief. (For 25 copies
and above, a written request is necessary)
• the users must provide their own paper and ink if necessary
• the users must indicate in the log-book all necessary
information needed (number of copies, purpose, etc.)
c) Draft copy must be printed on the black ink first. Use of colored
printer is limited only to final output.
3. Scanning and other Graphic Design Requirements
a) The scanner at the MIS is primarily for but not exclusive to

Website use only.
b) Scanning and other graphic design request is available upon
request.
c) One has to fill-up a job order form (MIS Form 1-C) signed by
the requesting staff and approved by the Division Chief. All job
orders are on a first come first served basis. In the event that
no signatory is available and the work to be done is of extreme
importance, the job order will be processed and the signature of
the approving officer will follow.
4. Multimedia and Desktop Publishing
a) The requesting party must accomplish the Graphic Design

Request form (MIS FORM 1 – C).
b) All certificates must carry the same look (design, logo, and font).
A template will be provided to all Divisions so that they can use
and print it for all the NCCA seminar/workshops.
c) The file will be saved in a format that is needed by the requesting
party.
d) Request for calling cards must have prior approval from their
respective Division Chief and must carry the same design, logo,
font, specific type of paper and color.
Project Monitoring and Evaluation Division
PROJECT MONITORING AND EVALUATION DIVISION

(PMED)
A line division reporting directly to the Executive Director
I. GOAL
The main goal of the division is to aid the Commission in accomplishing its
mandate through an effective monitoring and evaluation of NCCA assisted
programs and projects.
II. OBJECTIVE
The principal objective of the Division is to operationalize an effective means

of monitoring implementation of NCCA assisted projects, evaluating their
impact and come up with recommendations for management guidance and
decision-making.
III. GENERAL FUNCTION
The Division is mainly responsible in monitoring the implementation of

NCCA assisted projects and evaluating their impact on targeted beneficiaries.

IV. SPECIFIC FUNCTIONS
The specific functions of the PMED are the following:
1. Monitor the progress of projects and activities funded by the NCCA;

2. Prepare monitoring and project assessment reports
3. Conduct an impact evaluation of NCCA programs;
4. Submit recommendations arising from evaluation to stakeholders and
management
5. Provide administrative assistance to approved projects.
V. GUIDELINES ON PROJECT MONITORING
Project monitoring refers to the periodic follow up done before, during and
immediately after a project has been approved or implemented. The objective
is to find out if the actual activities were according to the expectations of the
NCCA or if the inputs resulted into the desired outputs. The monitoring also
includes periodic assessment of the financial performance of the project.
• Pre-implementation monitoring
During the pre-implementation stage of the project, the Monitor shall see to
it that the implementor has done the proper preparation before the actual
implementation of the project. This may be done through sms, phone, e-mail,
letter or personal meeting with the implementor.
The following tasks have to be done during the pre-implementation phase:
1. Orient the grantee/implementor on the NCCA rules and policies on

project implementation and grant settlement. Copies of all documents
that would help the implementor both in the liquidation and project
implementation should be sent to the grantee.
2. See to it that the proponent complies with the conditions of the MOA
particularly those that have to be done during the preparatory phase
such as disseminating the activity through local print and broadcast
media, hanging of streamers in conspicuous areas and proper
acknowledgment of the NCCA in all the media materials.
3. Prepare the assessment tool to be used in evaluating the activity. The
Monitor should coordinate with the Committee and Divisions concern
for the aspects that need to be highlighted in the monitoring report.
4. In case the Monitor comes from another Division, the PMED shall
brief him/her of the monitoring procedure and the reports to be
submitted.
Implementation Phase
During the implementation phase, the monitor shall do the following:
1. Prepare the performance assessment of the activity, that is, whether

or not the desired outputs have been achieved. The information to be
gathered in this kind of monitoring shall be from direct or secondary
sources, i.e., actual site inspection, answers to questionnaire,
interview, focused group discussion, terminal report and video of the
project.
2. In case a questionnaire has to be administered, the monitor shall

prepare the questionnaire beforehand designed to suit the activities of
the project. Answers to the questionnaire shall be collated, analysed,
interpreted and included in the monitoring report.
3. In case the organizer plans to conduct an evaluation of the activity,
the Monitor should tactfully inform the organizer that for purposes of
reporting in the Division, he/she has to administer a different set of
questionnaire. The latter’s questionnaire should be administered at a
different time to avoid confusion.
4. In case, the Monitor desires to meet the organizers for an immediate
assessment of the activity while he is in the field, he should inform
the implementor beforehand and the persons to be involved in the
assessment.
5. The monitor shall discuss with the implementor his observations and
recommendations before he leaves the field.
6. The Monitor shall bring a video camera, still camera, posters,
newsletters and other information materials for distribution to the
public.
• Post implementation follow up
After the activity has been implemented, the Monitor shall do the following:
1. Communicate to the implementor in wiriting the results of his

assessment including findings and recommendations;
2. Follow up the submission of the liquidation papers, the video and

photos and the terminal report or output expected. The first follow up
shall be done a month after and a monthly reminder thereafter.
3. Grantees who are not able to comply with the NCCA policies on grant
shall be brought to the attention of the management for proper action.
VI. GUIDELINES ON REPORTING
Generally, there are two kinds of report that have to be done by the PMED:
the written and the oral report in the Monday assembly.
• Written monitoring report

The following must be observed in preparing the written monitoring report:
1. The Monitor must process the information gathered from

observations, answers to questionnaire and interviews. He should
prepare a summary of the issues and concerns of the project and
provide immediate feedback to the Division Chief and implementor
when necessary.
2. The Monitor must submit a copy of the Project Implementation
Report and the accompanying photos and video to the Division Chief
within 3 days after arrival from the field.
3. The report should generally consist of the following:
a. The title of the project, Name of grantee, Resolution Number,

amount of funding, venue, date of implementation and program.
b. Introduction. This includes a description of the present state or
concerns of the sector to which the activity is intended for or a
past implementation of similar project.
c. Description of actual activity. The description includes the
venue, the activities held, the beneficiaries or audience, resources
persons or performers.
d. Evaluation: Management of project: The evaluation shall
assess the venue, the audience, performers, the activities and
dissemination, lectures, outputs and the role of the organizer
and the NCCA. Impact/effectiveness: Evaluation shall consist
of changes on the lives of beneficiaries and accomplishment of
NCCA Organizational Performance Indicator (OPIF).
4. A copy of the monitoring report shall be submitted to the following

divisions:
a. Publication and Information Office (PAIO) - for press release and

preparation of the Agung and annual report.
b. Planning, Research and Policy Office (PPO) - for their monthly
report to the Board and for purposes of planning and agency
reporting.
c. Finance Office - for projects funded by GAA or NEFCA for their

information on the performance of the project and for other
purposes.
d. PPFPD- for information of PPFPD staff and Committees
e. Management Information System (MIS) - Copies shall be
submitted to the MIS for their data-basing and inclusion of the
project in the NCCA database and website.
f. Attachment to the Obligation Slip of the final tranche.
• Oral Report: Reporting in the Monday Assembly
The monitor shall be responsible in reporting the activity during the NCCA
Flag ceremony held every Monday of the week. To prepare for the oral report,
the monitor shall do the following:
1. Prepare an outline of the report. The report shall be brief but concise,
citing only the important information, particularly the findings and
recommendations.
2. Prepare the video clips to be shown. The video clips shall be brief
enough to give the audience an idea of the highlights of the event. The
tape must be submitted to the technicians early enough to allow them
to prepare the equipment needed.
Travel Order for Monitoring
The following are the requirements prior to the approval of a Travel Order for
Monitoring:
1. Schedule or program of the activities to be implemented

2. Itinerary of the monitor
3. Travel Order signed by monitor
4. In the case of a Committee member requesting to monitor, a letter of
invitation from the organizer must be attached to the T.O.
5. The Committee member must submit an Accomplishment /
Monitoring Report and settle travel expenses within a week after the
implementation of the project.
Field Ethics
The following must be observed in monitoring a project:
1. The Monitor must make the necessary coordination with the

proponent before going to the field;
2. As much as possible, the Monitor must not bother the organizer to
attend to him/her while in the field especially if the organizers are
busy;
3. The Monitor must not demand nor insinuate to the organizers
anything that may inconvenient the latter unless otherwise offered.
These include unorganized trips, free gifts/souvenir items/pasalubong
and the like.
4. The Monitor must be willing to attend activities or meetings where
the NCCA presence is requested. He/she must be able to explain the
Agency, its mandates, services and policies.
5. Being a representative of the Agency, the Monitor must dress up
modestly during the activity proper. This means wearing formal or
business attire unless otherwise required. Wearing of shorts t-shirts
and slippers is prohibited.
6. At all times, the Monitor must be courteous, polite and tactful to all
people he encounters in the field.
VII. REPORTS TO BE PREPARED BY THE PMED
The PMED shall prepare the following reports:
1. Monthly Report on Project Status. This report shall consist of the

project title, grantee, grant and short description of the project. It
shall include the status of releases and implementation of project.
This report shall be submitted to PPFPD, PMED Chief and other users
as requested.
2. Schedule of Activities. This schedule shall contain the project title,
date of implementation, grant, venue of activities, contact person and
his/her phones.
3. Division report. This report contains the accomplishment and targets
of the Division during a specified period to be submitted to the Office
4. Sector Accomplishment Report. This report is a consolidation of
information on the projects funded by the NCCA. This shall be done
twice in a year - at the end of the first semester and at the end of the
year.
Filing of Reports
The Project Implementation Report/Monitoring Report shall be filed in such

a way that these will be accessible to the needs of the Division and of other
users. To ensure proper filing, the following have to be observed:
1. A copy of the report should be filed in the Monitoring Report Folder.

2. Photos should be properly labeled and filed allowing for easy retrieval
when needed.
3. Photo files in computer should be properly labeled.
4. Video tapes should be properly labeled; containing the title or activity,
Res. No., date and venue;
5. The Project Folder shall be kept in a cabinet accessible to the
members of the Division. It shall consist of the following:
a. Project Status Form. This shall be periodically filled up by the
PDO on actions done on the project.
b. Copy of Proposal
c. Appraisal by PPFPD
d. Project Summary containing the latest revision or Board
comments
e. Board Resolution
f. Communications
g. Accreditation
h. MOA
i. Xerox of voucher and check released
j. Project Assessment Report
k. Liquidation of grantee
l. Certificate of Acceptance
m. Audit Report stating the liquidation status of the project.
VIII. MONITORING TOOLS
The information to be gathered in monitoring or assessing a project may be

sourced from the following:
a. Monitoring Guide
A monitoring guide contains questions to guide the monitor on what

aspects of the project to be observed or what information to gather.
This also contains the possible sources of data. This is prepared by
the Division and can be readily used by anyone assigned to monitor a
project.
b. Survey Questionnaire
A survey questionnaire is prepared by the PME Division to gather

information, particularly on the beneficiaries’ profile and immediate
feedback on the implementation of a project. A survey questionnaire
is available for each of the category although the monitor is
encouraged to design a project-specific questionnaire. The sample
in a survey may be randomly chosen and at least 10% of the entire
population.
c. Individual or Focused-Group Interview
In addition to the questionnaire, the monitor may conduct an

individual or focused-group interview of selected respondents.
Usually, the interviewees are selected participants/beneficiaries,
implementor or proponent and local officials. The information
gathered shall be integrated in the overall assessment of the project.
d. Terminal report
In general, grantees are required to submit a Terminal Report after

the project has been fully implemented. This contains information
on the various aspects of project implementation as seen by the
implementor. Important information may be deduced from the
terminal report which could be integrated in the monitoring report of
the project.

e. Video
Important information and ideas on the project’s implementation

may be deduced from a video of the project, especially if the project
was not seen in actual by the person preparing a report.
IX. GUIDELINES ON CONDUCTING IMPACT EVALUATION
An evaluation of the NCCA program shall be done periodically to determine

its impact on the targeted beneficiaries. The evaluation may be done by the
PMED or by a professional group to be hired by the Commission. Programs or
projects to be evaluated may be suggested by the Board of Commissioners, a
Committee or Subcommission or as recommended by the PMED.
In preparing for the program to be evaluated, the PMED shall do the

following:
1. Review the programs of the Commission;
2. Identify the program or sector that need impact evaluation;
3. Recommend to the management the programs that need a thorough
evaluation;
4. Conduct impact evaluation;
5. In case the impact evaluation has to be done by an outside firm, the
Division shall:
a. Assign the staff to represent the NCCA in the evaluation team;

b. Facilitate the data that may be gathered from the NCCA;
c. Facilitate the participation of persons who may be interviewed by
the team;
6. Submit evaluation results to various stakeholders.
X. ADMINISTRATIVE ASSISTANCE

The PMED may undertake the following administrative work:
a. Communicate to the grantee the status of his proposal and the grant
requirements;
b. Examine the completeness of the project’s documents needed for the
grant release;
c. Finalize the MOA between the NCCA and the grantee;
d. Prepare the voucher of the amount to be released;
e. Orient the grantee/implementor on NCCA rules and policies on
project implementation and grant liquidation;
f. Provide the proponent the implementation and liquidation kit;
g. Keeps the project file in order and accessible to the Division.
XI. FUNCTIONS OF THE PMED STAFF MEMBERS
The PMED staff members shall be divided into 4 sectors: Arts, Cultural
Communities and Traditional Arts, Cultural Heritage and Cultural
Dissemination. The PMED staff members shall be assigned according to these
sectors. Specifically, the following are the task assignments of the PMED staff
members:
• Project Monitoring and Evaluation Officer V - Division Head

1. Supervises the work of the Division;
2. Represents the PMED in inter-division meetings;
3. Oversees the design and implementation of performance and impact
evaluation activities of the Division;
4. Prepares Division reports for submission to the Management.
5. Qualification: Preferably with a Doctoral Degree; Minimum
requirement: MA in any of the Social Sciences
• Project Monitoring and Evaluation Officer IV-Assistant Division

Head
1. Assists the Division Head in the supervision of the Division;

2. Assists the PMEO III in the design and implementation of monitoring
and evaluation activities of the Division;
3. Consolidates reports of the Division for submission to the Division
Head;
4. Qualification: Preferably an MA in any of the Social Sciences;
Minimum requirement: 25 units in an MA Degree of any of the
Social Sciences.
• Project Monitoring and Evaluation Officer III
1. Prepares the framework or evaluation design of programs for impact

evaluation;
2. Conducts impact evaluation of programs/projects to be evaluated;
3. Orients the PMED staff on the evaluation tool to be used;
4. Prepares evaluation reports for submission to the Assistant Division
Head.
5. Qualification: Preferably with an MA Degree; Minimum requirement:
18 MA units in any of the Social Sciences.
• Project Monitoring and Evaluation Officer II
1. Prepares the tools to be used in monitoring the performance of a

project under the sector;
2. Conduct performance evaluation of a project;
3. Prepares performance report for submission to the PMEO III;
4. Provides administrative support to the Division.
5. Qualification: Preferably with an MA in any of the Social Sciences;
Minimum requirement: 12 MA units in any of the Social Sciences.
XII. Document/communication flow in the Division
To ensure a smooth flow of documents/communication in the PMED, the

following have to be observed:
1. The PMED shall assign a staff who shall take charge of logging in
the communications for the Division. After logging in, the written
communication shall be forwarded to the Division Head for her
information who shall then farm it out to the rest of the staff. After
everyone has read the communication, this shall be posted in the
PMED Bulletin Board for a week, after which, it shall be filed in a
Communication/Memo folder. A person shall be in-charge of keeping
the Memo file.
2. Communications or reports for review of the Division Head shall be

placed on the incoming tray and shall be retrieved in the outgoing
tray.
While the PME staff members are encouraged to be autonomous in

their work, it is advised that any information that will affect a project
should be relayed to the Division
National Endowment Fund for Culture and the Arts
NATIONAL ENDOWMENT FUND for CULTURE and the

ARTS (NEFCA) OFFICE
NATIONAL ENDOWMENT FUND for CULTURE and the ARTS

(NEFCA) OFFICE
A unit under the supervision of the Commission and the OED
I. DIVISION FUNCTIONS

• Formulates basic policies and guidelines and provides internal
control, check and balance in the receipt, disbursement and
utilization of NCCA – National Endowment Fund for Culture and the
Arts (NEFCA).
• Maintains and administers the budgeting, auditing and accounting
system of the NEFCA.
• Provides support to the leadership of the Commission in terms of
ensuing that the resources of the NEFCA are managed, expended and
utilized in accordance with laws and regulations towards attaining
efficiency, economy and effectiveness in its operations;
• Records all financial transactions, maintains and prepares the books
of accounts and prepare financial reports and statements of NEFCA
in accordance with the generally accepted accounting principles and
standards
• Reports on the financial position and the results of operations of the
NEFCA for the information and guidance of all concerned.
• Disseminates and monitors the proper implementation of the
existing government budgeting, auditing and accounting rules and
regulations.
II. SECTION FUNCTIONS
A. BUDGETING SECTION
• Prepares the proposed annual budget of the Commission and submits

it to the Department of Budget and Management (DBM) and the
Legislative Body;
• Prepares budget justifications for budget hearing with the Department
of Budget and Management and the Legislative body;
• Obligates and monitors all expenses incurred for Fund 151;
• Monitors fund releases and updates the Commission on the
availability of appropriations;
• Records and updates monthly allocation of funds.
B. ACCOUNTING SECTION
• Auditing Unit
• Review of Contracts of Project Grants, Administrative Expenses,

Institutional Projects and Contracts awarded or obtained through
bidding;
• Pre-audit of Disbursement Vouchers of Grants and Administrative
Expenses;
• Pre-audit of Liquidation Report on Project Grants and Report of
Disbursements on Cash Advances;
• Examination of the books of accounts of grantees;
• Preparation and issuance of notices of unliquidated grants;
• Monitoring of financial status of NCCA Institutional Projects.
• Financial and Recording Unit
• Records all financial transactions of the NEFCA;

• Certifies the availability of funds;
• Maintains books of accounts and reflects accurately the financial
information in accordance with the existing budgeting, auditing and
accounting rules and regulations;
• Prepares financial reports and statements of the NEFCA and submits
to all concerned.
C. CASHIERING SECTION
• Prepares and releases checks for all approved Disbursement

Vouchers;
• Handles the disbursement of Petty Cash Fund for Operating
Expenses;
• Facilitates collections and deposits;
• Prepares and submits various reports;
• File original Disbursement Vouchers for submission to the Financial
and Recording Unit
• In charge of the renewal/placement of the NEFCA Short-Term
Investments
• Administers all related bank transactions.
III. ORGANIZATIONAL CHART
IV. PROCEDURES AND FLOW CHARTS
A. Budgeting Section
• Preparation of the Proposed Budget and Approval by the

Legislative Body
At the beginning of the year, the DBM conducts a “Budget Call” to all
government agencies to discuss the preparation of the agency budget.
1. The NEFCA Budget Officer, in coordination with other divisions of the

NCCA, prepares the proposed budget and submits to DBM, Congress
and Senate.
2. The DBM will conduct budget hearings to all agencies and submits
and recommends the proposed budget to the President and the
Cabinet before finalizing and submitting to Congress.
3. The Congress and Senate shall request budget hearings to various
agencies to explain the details of their respective budgets.
- The Congress after passing three readings on separate days, shall
approved the bill which is the agency budget, except when the
President certifies to the necessity of its immediate enactment to
meet a public calamity or emergency.
- The bill shall then be presented to the President, for signature,
and becomes a law which is the General Appropriations Act
• Release and Utilization of the Approved Budget

1. At the beginning of each budget year, upon approval of the General
Appropriations Act, the DBM conducts budget forum to disseminate
the guidelines on the release of funds during the year and prepares
the Agency Budget Matrix (ABM) which is used as a basis for the
preparation and release of the allotment for the year.
2. The Budget Officer shall request the release of allotment from DBM
supported by the Work and Financial Plan and the Monthly Cash
Program of the NEFCA during the year.
3. DBM will issue Special Allotment Release Order (SARO) of the
NEFCA equivalent to the total Approved Budget during the year and
the corresponding Monthly Notice of Cash Allocation (NCA) issued
semi-annually.
4. NCA issued during the month is only available until the last working
day of each month, thus, NCA issued during the month shall be fully
utilized by the NEFCA. Any unutilized cash balance at the end of each
month is automatically reverted to the Bureau of the Treasury and no
longer available for the succeeding month.
5. Allotment released during the year i.e., Personal Services (PS),
Maintenance and Other Operating Expenses (MOOE) and Capital
Outlay (CO) is only valid and available for obligation until December
31 of each year. Unobligated balances during the year are no longer
continuing and available for obligation for the succeeding year.
6. All expenses incurred during the year shall be submitted to the
Budget Section for obligation and payment. All unpaid expenses and
obligated at the end of the year shall be treated as Accounts Payable
and payment shall be made on the succeeding year.
7. Accounts Payable is requested every 25th of each month and is
released by DBM on the following month. However, Accounts Payable
requested in January is released by DBM every last month of the 1st
quarter of each year.
8. The Common Fund system shall continue to be in operation. Agencies
may therefore charge against the Common Fund all disbursements,
including payment of accounts payable, subject to existing budgetary
rules and regulations.
• Preparation of Obligation Slip (OS)
1. The Obligation Slip (OS) shall be prepared by the requesting party

in duplicate and submit it, together with the necessary supporting
documents, to the Budgeting Section of the NEFCA Comptrollership
Division for obligation of expenditures.
2. The Box A of the OS shall be signed by the Division Head concerned
or his authorized representative to certify that the expenses charges
to appropriation/allotments are necessary, lawful and incurred under
his/her direct supervision
3. All OS and other incoming documents shall be received and properly
recorded by the receiving clerk of the NEFCA. The Receiving Clerk
shall then forward the OS to the Budget Officer for obligation of
allotment and signs the Box B for preparation of the DV.
4. The Budget Officer shall see to it that allotment has been released to
obligate the expenditure. Upon obligation of expenditures, the Budget
Section shall record and index the corresponding amount due for
payment.
5. Upon recording of obligations, the Budget Officer shall prepare the
Disbursement Voucher (DV) and forward it to the Management and
Audit Analyst or the Accountant for pre-audit.
Processing of the Disbursement Voucher (DV)
a) The disbursement voucher may be in the form of Personal

Services such as: honoraria, payroll, cash advances or
Maintenance and Other Operating Expenses, Capital Outlay,
releases on approved projects or other forms of expenditures is
prepared in duplicate by the Budgeting Section.
b) The Audit Analyst shall examine the validity, legality, authenticity
and completeness of supporting documents attached to the DV
before forwarding it to the Chief Accountant/Head of the NEFCA
Comptrollershi0p Division or her authorized representative for
signature of Box A.
c) No DV shall be processed without complete supporting
documents based on the requirements provided for in the
checklist for processing of payment (Appendix ).
d) Upon signing of Box A by the Chief Accountant, it is forwarded
to the Executive Director or her authorized representative for
signature of Box B signifying the approval of payment.
e) The disbursement voucher is then forwarded to the Cashier
for check preparation. The check prepared shall be signed by
the Cashier and the Executive Director or other authorized
signatories.
f) Paid disbursement must be supported by an official receipt and
duly signed by the payee or his duly authorized representative,
to acknowledge receipt in payment of his claim. In case of
individual claimant, signature of the payee or his duly authorized
representative will acknowledge payment of his/her claim.
g) Paid disbursement vouchers are returned to the Accounting
Section for recording in the appropriate journal and posting to the
general ledger and subsidiary ledger whenever necessary.
h) Upon recording of the paid disbursement voucher by the
Accounting Section in the appropriate journals, said vouchers are
then forwarded to the COA Resident Auditor for post audit and
safekeeping.
A Report of Checks Issued is prepared and submitted to the Accounting

Division, on the 10th of each month, together with paid vouchers and
supporting documents if payment is made by check.
The Disbursing Officer prepares and submits to the Accounting Division, on

the 15th or 30th of each month, a Report of Disbursement, together with the
original and one copy of the vouchers paid and other supporting documents
when payment is made by cash.
Paid vouchers, after they have been recorded in the appropriate journals by
the Accounting Section are forwarded to the COA Internal Auditor for post-
audit and safekeeping.
• Payment of Accounts Payable
1. All expenses incurred during the year shall be obligated by the Budget
Officer chargeable to the budget of the same year.
2. The requesting party shall submit to the Budget Officer all the
supporting documents for obligation of expenses on or before the 31st
of December.
3. All obligations shall be supported by valid claims such as MOA,
contract, statement of account, bills, receipts, etc.
4. The release of cash allocation from DBM is requested every 25th of
each month and is released by DBM on the following month
5. Accounts Payable which have remained outstanding for two (2)
years shall be reverted to the General Fund – Cumulative Results of
Operations Unappropriated (CROU) per DBM & COA Joint Circular
No. 99-6 dated November 13, 1999,
6. Unliquidated balances of accounts payable in trust funds shall not be
reverted as long as the purposes have not been accomplished (Section
98, P. D. 1445).
• Realignment of Budget
1. The Budget Officer may realign an item of expenditure within

Maintenance and Other Operating Expenditures (MOOE) from
savings in other items of MOOE any amount deemed necessary for
the operation of the NEFCA without prior approval of the DBM (Sec.
63. of the General Provisions of R.A. 9970 GAA 2010)
2. For mandatory expenditures particularly petroleum, oil
and lubricants, water, illumination and power services and
communication expenses shall be disbursed solely for such items of
expenditures and can only be realigned in the last quarter of the year
upon approval by the Secretary of DBM.
3. Realignment for Continuing Appropriation shall be submitted to DBM
on or before the 30th of June, likewise, the deadline of realignment
for Current Appropriation is November 30 of the ensuing year.
4. Agency savings may be used to augment deficiencies in other items of
expenditures except that Personal Services (PS) savings may be used
to augment MOOE and CO while savings in MOOE and CO cannot be
used to augment PS (DBM NBM No. 54 dated May 17, 1990).
• Unbooked Obligations
1. Unbooked Obligations pertain to expenditure not recorded in the

books as obligations in the year they were incurred. (DBM Cir. No.
416 dated March 31, 1990).
2. The funds or authority to pay shall be submitted to DBM with the
following attachments:
• Copy of bill, invoice, purchase order, or contract as the case may
be;
• Copy of the Journal Voucher reverting the savings
• Status of allotment and obligation or Trial Balance as of the end of
the immediately preceding month.
• Replacement of Staled Check
1. Replacement of staled check should be requested by the payee with a

letter stating the reason why the check was staled.
2. The check shall be submitted to the Cashier and then forwarded to the
Accountant for proper recording.
3. For check staled during the year but issued in the preceding year shall
be requested from the DBM by the Budget Officer with the following
reports:
• A letter from the requesting party stating the reason why the
check was staled
• Journal Voucher and copy of the staled check
• Status of allotment and obligation or Trial Balance as of the end of
the immediately preceding month.
• Letter requesting for payment signed by the NCCA Executive
Director.
4. For check staled during the year but issued during year shall be
immediately be requested from the NEFCA Comptrollership Division
with the following reports:
• A letter from the requesting party stating the reason why the
check was staled
• Copy of the staled check
• Letter requesting for payment
• Disposition of Staled Check (Section 97, P.D.1445)
1. A treasury check which remains outstanding after two years from date
of its issue shall not be paid by the Commission and Treasurer of the
Philippines or by any duly authorized depository.
2. The Finance Division shall take up in its books of accounts the
amount of its check as surplus adjustment of the fund against which it
was previously charged.
3. Upon presentation of a staled check, the Finance Division shall cancel
in lieu thereof.
4. Such sum as may be necessary to meet the obligation arising out of
the issuance of substitute checks chargeable against the general fund
shall be charged to the current year’s General Appropriation Act,
subject to pertinent budget rules.
5. Substitute checks payable from funds other than the general fund
shall be paid from the appropriate funds.
B. THE ACCOUNTING SECTION
a. Auditing Unit
Review of Contracts
1. All contracts prepared by the PDO/employee concerned will be

subject for review of the Audit Analyst (MAA).
2. The AA will review the contracts to make sure that includes all the
provisions based on the existing guidelines.
3. If found complete, the AA will make her initial and submit it to the
Chief Accountant for her signature on the availability of funds, then
return the same to the PDO concerned.
Pre-Audit of the Disbursement Voucher (DV)
1. All Disbursement Vouchers (DVs) are subject to pre-audit of the

Auditing Section conducted by the Management and Audit Analyst
(MAA).
2. Upon receipt of DV from the Budget Officer concerned, the MAA shall
examine and validate all the supporting documents required for the
processing of payment.
3. All supporting documents shall be in accordance with the existing
checklist of requirements set forth by the Financial & Management
Division based on the existing auditing rules and regulations.
4. If the supporting documents on the DV are incomplete, the MAA shall

immediately inform the party requesting for payment and return the
corresponding DVs for compliance.
5. If the attached documents on the DV are complete, the MAA shall
stamped the DVs pre-audited with the corresponding amount and
forward it to the Accounting Section for proper accounting entries and
certification on the availability of funds and signature of Box B.
Pre-Audit of Liquidation Report on Projects Grants
1. The grantee/PDO concerned shall submit Report of Expenses

supported by all the necessary documents to the AA;
2. The AA shall examine and validate all the supporting documents
and prepare the Audit Analysis for compliance if there are lacking
documents and if all the expenses are allowed;
3. If the ROE is found complete, the AA shall stamp the Report with the
corresponding amount and forward it to the Accounting Section. A
copy of the Audit Analysis and audited Report shall be furnished to
the PMED Division/PDO concerned for their preparation of ALOBS
for the succeeding release of the grant.
Pre-Audit Report of Disbursements on Cash Advances
1. The Accountable officer shall liquidate his Cash Advance within the
prescribed period. He shall prepare the Report of Disbursements and
submit the same with all the required supporting documents to the
AA concerned;
2. The AA upon receipt of the ROD shall examine and validate all the
supporting documents. If found complete, the AA shall stamp the
ROD with the corresponding amount and forward it to the Accounting
Section and copy furnished the accountable officer.
Examination of the Books of Accounts of the Grantees
1. AA’s shall conduct financial monitoring of grants amounting to

P500,000.00 and above, and for grants below P500,000.00 as
requested by any NCCA official/employee and/or the Project Officer
or Division Head of the NCCA PMED, when deemed necessary;
2. The said documents shall be the basis of recording the fund utilization
in the NCCA NEFCA books of accounts and shall support the
liquidation of the funds granted;
3. The Financial Monitoring Report is essential before any release of the
grant be processed.
Preparation and Issuance of Notices of Unliquidated Grants /
Unliquidated Cash Advances
1. The AA shall prepare notices and send to the grantees/accountable

officer concerned;
2. If within thirty (30) days upon issuance of the Notice to the grantee/
accountable officer, no compliance has been made, a 1st Notice of
Unliquidated Grant/Cash Advance shall be sent;
3. If within thirty (30) days upon issuance of the 1st Notice of
Unliquidated Grant/Cash Advance to the grantee/accountable officer,
no compliance has been made, a 2nd Notice of Unliquidated Grant/
Cash Advance shall be sent to remind them on unliquidated grant/
cash advance for legal action.
4. If within thirty (30) days upon issuance of the 2nd Notice of
Unliquidated Grant/Cash Advance, still no compliance has
been made, said Unliquidated Grant/Cash Advance shall upon
recommendation of the PDO concerned, be endorsed to the Legal
Consultant for appropriate action.
Monitoring of Financial Status of NCCA Institutional Projects
1. There is a need to prepare the Financial Status Report for the NCCA
Institutional projects to make sure that all direct payment is within
the approved line-item budget and there is still an available fund;
2. The PDO who is handling the project shall be furnished a copy to
serve as a reminder on the remaining funds.

b. Financial Recording Unit
Preparation of Order of Payment
1. The accounting Unit shall prepare/accomplish the Order of Payment

(OP) based on a bill from a payor.
2. The person who prepared the OP shall initial below the name of the
Authorized Signatory.
3. The head of Accounting Unit or authorized official shall sign in the
authorized Signatory portion of the OP
4. The accomplished form shall be forwarded to the Collecting Officer/
Cashier for the issuance of Official Receipt (OR) in favor of the payor
as settlement of the bill.
Recording of financial transactions
1. The Accounting Section shall maintain two books of accounts namely

the Books of Original Entry and the Books of Final Entry. The
Books of Original Entry is composed of General Journal and Special
Journals.
2. The Accountant shall record all transactions of the Commission such
as: Approved Appropriations, Allotment Releases, Corollary Entries,
Adjusting Entries, Closing Entries to the Journal Voucher.
3. Upon receipt of the reports from the Cashier and other concerned, the
Accountant shall record said reports to the following Special Journals:
a. Journal and Analysis of Obligation which is used to record

releases of allotments, summarized obligations incurred and
monitors the balance of unobligated allotments. Information
is taken from the ABM or SARO and ROA and prepared by the
budget officer and submitted to the accountant.
b. Journal of Disbursement which records the summaries of Reports
of Disbursement prepared for the liquidation of cash advances
made.
c. Journal of Collections and Deposits which is used to record all
collections and deposits reported during the month.
d. Journal of Checks Issued which is used to record all checks
disbursement made by the disbursing officer.
4. Upon recording of the reports to the Special Journals and all

transactions to the Journal Voucher, the Accountant shall record
individual entries to the General Journal.
5. Upon recording to the General Journal, the Accountant shall post all
accounts to the General Ledger which is the Book of Final Entry.
6. The Accountant shall prepare a Subsidiary Ledger showing the details
or breakdown of the balances of controlling accounts appearing in
the General Ledger. Some examples of the general ledger accounts
from which SL is maintained are: Cash-Other Banks, Cash-Disbursing
Officers, Cash-Other Agencies, Receivables, Prepayments, Deposits,
Investments, Contingent Assets, Payables, Trust Liabilities, and
Contingent Liabilities. Posting to the Subsidiary Ledger generally
comes from the source documents.
Preparation of Financial Reports and Statements
1. Upon posting to the General Ledger, the Accountant shall prepare

the Trial Balance which shall show the respective debit totals, credit
totals and balances of the accounts presented in the order listed in the
Standard Chart of Accounts and signed by the Chief of the Accounting
Division.
2. The Accountant shall prepare the Monthly Statement of Allotment,
Obligations Incurred and Balances and the Statement of Obligations
Incurred, Liquidated and Balances to show the total obligations and
actual payments made by the commission.
3. The Bank Reconciliation is prepared to reconcile agency checking
account per bank balance.
4. At the end of each year, the Accountant shall prepare the statement of
Operations and Balance Sheet of the Commission to show the result of
operations during the year and the assets and liabilities and equity of
the Commission.
V. POLICIES/GUIDELINES
Rules and regulations for official local and foreign travels of government
personnel (EO 248)
Approval of Local Travel
1. For seven (7) calendar days and below - approval of the head of
office/bureau or its equivalent.
2. For more than seven (7) calendar days but not more than one (1)
calendar month - approval of the Department Secretary or his
equivalent.
3. For more than one (1) calendar month - approval of the President or
official duly authorized by him.
Allowable Travel Expenses for Local Travel:
1. Travel Allowance - which will cover the cost of meal, inland

transportation and incidental expenses - P200.00 and Hotel Room/
Lodging Rate P100.00.
2. Actual transportation fare from official station to destination and
back.

Claims for payment of travel expenses for official local travel in the
amount of P300.00/day shall not require receipts except in the following
cases:
1. In excess of Three Hundred Pesos (P300.00)/day

• upon presentation of bills with official receipts covering the whole
amount;
• upon certification by the head of the agency concerned as
absolutely necessary in the performance of an assignment.
Provided, That, for this purpose, certification or affidavit of
loss shall not be considered as appropriate replacement for the
required hotel room / lodging bills and receipts.
2. When the official travel is to places within the fifty (50) kilometers
radius from the last city or municipality covered by the Metro Manila
Area:
• submission of the hotel room/lodging bills or invoices with
official receipts
• if they commute daily, allowable amount to collect is P200.00/
day upon presentation of transportation tickets but the
presentation of bills and receipts for the cost of meals is not
required.
Approval of Foreign Travel
• For prior approval of the President of the Philippines.

1. Department Secretaries, Undersecretaries, heads of financial
institutions; Justices of the Supreme Court and the Court of
Appeals, members of the Constitutional Commissions and those
which require full power.
2. Travel that will last for more than one (1) calendar month,
regardless of rank;
3. For delegations or groups of two or more persons regardless of
rank of participants.
• For prior approval of their Department Secretaries and their

equivalent.
1. All other officials and employees for travel that will last for one (1)
calendar month or below.
2. Official or employee who will be the lone representative of the
agency.

Allowable Expenses for Foreign Travel
1. Pre-departure Expenses - One Thousand Five Hundred Pesos

(P1,500.00) to cover miscellaneous, incidental expenses, such as taxi
fare, passport, photographs, immunization, visa fees, tips, porterage
and airport terminal fees.
2. Transportation - The allowed official transportation shall be of the
economy class unless otherwise specified in the travel authority
and approved by the President. Payment shall be made direct to the
airline.
3. Clothing Allowance - Four Hundred US Dollars ($400.00).
4. Travel Allowance - One Hundred US Dollars ($ 100.00) and hotel
room/lodging rate of Two Hundred US Dollars ($ 200.00) per day,
subject to submission of hotel bills and receipts covering the whole
amount.
5. In excess of the Three Hundred US Dollars ($300.00) - upon
certification by the head of the agency concerned as absolutely
necessary in the performance of an assignment and upon presentation
of hotel room bill with official receipts subject to approval of the
President. Provided, that, for this purpose, certification or affidavit
of loss shall not be considered as appropriate replacement for the
required hotel room / lodging bills and receipts.
6. Travel Time (Sec. 333, GAAM Vol. 1)
6.1 Asian countries - not more than 1 day before and 1 day after the
conference or mission
6.2 All other countries - not more than 3 days before and 3 days after
the conference or mission
7. Representation expenses - not exceeding One Thousand US Dollars
($1,000.00), duly supported by bills or receipts and upon prior
approval of the President.
8. Insurance - reimbursement of premium for accident insurance
coverage, not exceeding Two Hundred thousand Pesos (P200,
000.00) for the duration of his travel.
Limitations on Payment of Traveling Expense
1. Full travel expenses shall be allowed only in cases of absence from the
official station for one (1) full day.
2. In cases where such absence is for less than a full day, the travel
allowance shall be divided as follows:
2.1 When leaving the permanent official station before 12:00 noon
shall be allowed the full amount of the travel expenses.

2.2 When leaving the permanent official station after 12:00 noon
shall be allowed only 1/2 of the amount of the travel allowance,
and full amount for the hotel/room lodging rate.
2.3 When returning to the permanent official station before 12:00
noon shall be allowed only one-half (1/2) of the amount of the
travel allowance only.
2.4 When returning to the permanent official station after 12:00 noon
shall be allowed the full amount of the travel allowance only.
3. Payment is recorded as cash advance and subject to liquidation upon

return to official station.
Limitations to Foreign Travel (Section 354, GAAM Vol. I)
1. Where the official or employee traveling abroad is provided by the

host government or institution with per diem, or allowance lower than
the prescribed rate, he shall be entitled to the difference only.
2. Clothing allowance shall not be granted oftener that once every
twenty-four (24) months. A certification shall be submitted to the
effect that no clothing allowance had been received during the next
preceding twenty-four (24) months.
3. Expenses for valets, room attendants, laundry, pressing, haircuts and
similar services furnished by hotels are not reimbursable.
4. No private person shall be granted the privilege of reimbursement/
payment of foreign travel expenses and allowances for services under
the guise of voluntary service except in case of emergency and when
authorized by the President.
Liquidation Report on Traveling Allowance granted as Cash Advance
1. For foreign travel - within sixty (60) days after his return to the
Philippines.
2. For local travel - within thirty (30) days of his return to his permanent
station in the case of official local travel.
3. He shall submit a signed Liquidation Voucher together with all the
requirements listed for local and foreign travel after the trip, to the
Accounting Section within the prescribed period.
4. Claims for lodging or hotel accommodation in the amount of
$200.00/day shall be allowed only when duly supported by
appropriate hotel room bills with official receipts; Provided, that, for
this purpose, no certification or affidavit of loss shall be considered.

Submission of Accomplishment Report
1. For foreign travel of every official or employee - a recommendation,

if any, on the conference or seminar attended, examination or
investigation conducted, or mission undertaken, to the head of his
office, within one (1) month after his return to official station.
2. For foreign travel of delegation - a report of the delegation to be
submitted to the President of the Philippines through the Secretary
of Foreign Affairs not later than one (1) month after the closing of the
conference or convention.
Granting, utilization and liquidation of cash advance per COA

Circular 97 -002
1. Granting and Utilization of Cash Advance
a) No Cash Advance shall be given unless for a legally authorized specific

purpose.

b) No additional Cash Advance shall be allowed to any official or
employee unless the previous Cash Advance given to him is first
settled or a proper accounting thereof is made.

c) A Cash Advance shall be reported on and liquidated as soon as the
purpose for which it was given has been served.

d) Only permanently appointed officials and employees shall be granted
cash advances.

e) Only duly appointed or designated disbursing officers may perform
disbursing functions. Officers and employees who are given cash
advances for foreign travel need not be designated as disbursing
officers.

f) Transfer of cash advance from one accountable officer to another shall
not be allowed.

g) The cash advance shall be used only for the specific legal purpose for
which it was granted. Under no circumstances shall it be used for
encashment of checks or for liquidation of a previous cash advance.

h) Only one disbursing officer shall be assigned/designated for a specific
legal purpose. Additional disbursing officers may be assigned/

designated for the same purpose only when fully justified by the
agency head (Sec. 174.c.GAAM Vol. I) .
i) The accountant shall obligate all cash advances granted. He shall see
that cash advances for a particular year are not used to pay expenses
of other years.
j) No cash advance shall be granted on account of infrastructure or
other undertakings on a project basis (Sec. 174.g.GAAM Vol. I).
k) Whenever a cash advance is subjected to cash examination by
auditors, any money taken from the accountable officer supported
merely by chits and forms of IOUs shall not considered as valid
disbursement even if it was actually given to the official or employee
who signed them (Sec. 174.i. GAAM Vol. I) .
• For salaries, wages, allowances, honoraria and other similar

payments
1. The cash advance shall be equal to the net amount of the payroll for a
pay period.
2. The cash advance shall be supported by the documents required in the
initial cash advance.
• For Petty Operating expenses
1. Cash advance shall be sufficient for the recurring expenses of the

agency for one month. The AO may request replenishment when the
disbursement reach at least 75% or as the need arises, by submitting
a replenishment voucher with all supporting documents duly
summarized in a report of disbursements.
2. The cash advance shall not be used for the payment of regular
expenses, such as rentals, subscriptions, light and water and the like.
Payments out of the cash advance shall be allowed only for amounts
not exceeding P15,000.00 for each transaction, except when a higher
amount is allowed by the Commission on Audit. Splitting the ceiling
shall not be allowed.
• For Field/Activity Current Operating Expenses
1. The special cash advance shall be used to pay the salaries and wages
of the employees and the miscellaneous operating expenses of the
activity. Payment for each transaction shall not be subject to amount
limitation. However, all payments shall be approved by the Director/
Head of field Office.

2. The amount for the cash advance shall be limited to the requirements
for two months. Within 5 days after the end of each month, the
AO shall submit a Report of Disbursements. Additional cash
advances shall be granted on the basis of the activity budget or the
requirements for two months, whichever is lower.
• For Official Travel ( please Guidelines on Travel)
The grant of cash advance for both official and foreign travel shall be
governed by the provisions of EO 248 and COA Circular No. 96-004 dated
April 19, 1996.
2. Liquidation of Cash Advance
a. The accountable officer shall liquidate his cash advance within the
prescribed period as follows:
a.1. For salaries and wages, etc. - within 5 days after each 15th day/
end of the month pay period.
a.2. For petty operating expenses and field operating expenses -
within 20 days after the end of the year; subject to replenishment
during the year.
a.3. For official travel - within 60 days after return to the Philippines,
in case of foreign travel, within 30 days upon return to his
permanent station, in case of local travel.
Failure of the accountable officer to liquidate his cash advance within the
prescribed period shall constitute a valid cause for the withholding of his
salary or appropriate administrative action.
b. The accountable officer shall prepare the Report of Disbursement

in three (3) copies and submit the same with the vouchers/payroll
and supporting documents to the Accountant. For payments based
on receipts and invoices only, he shall also prepare a liquidation
voucher which shall be submitted with the report and the supporting
documents to the Accountant. He shall ensure that receipt of the
report is properly acknowledged by the Accountant.
c. Within ten days after the receipt of the report and supporting
documents, the Accountant shall verify the report, record it in the
books and submit the same with all the vouchers/payrolls and
supporting documents to the Auditor.
d. When a cash advance is no longer needed or has not been used
for a period of two (2) months, it must be returned to or deposit
immediately with the collecting officer.

e. All cash advances shall be fully liquidated at the end of each year.
Except for petty cash fund, the Accountable Officer shall refund any
unexpected balance to the Cashier/Collecting Officer who will issue
the necessary official receipt.
At the start of an ensuing year, a new cash advance may be granted

provided the previous cash advance has been settled or a proper
accounting made thereof.
VI. ACCOUNTABLE FORMS AND REPORTS
Accountable forms and reports to be submitted from the Supply Officer to the
Accountant every 10th day of the following month
1. Requisition and Issue Voucher (RIV). – is used to requests for supplies

and materials e which shall be duly approved by authorized officials. It
shall be prepared in three copies: the original is used by the Property
Officer and submitted monthly to the Chief Accountant; the duplicate is
used to support posting in the Supplies Ledger Card/Stock Cards; and the
third copy is retained by the requisitioner.
2. Report of Waste Materials - is used to report all waste materials
previously taken up in the books as assets so that they may be properly
disposed of and dropped from the accounts. It is prepared in three copies.
After the Auditor has acted on the report and the waste materials disposed
accordingly, the original is submitted to the Chief Accountant, who shall
prepare the journal voucher to drop the waste materials from the asset
account. The duplicate is retained by the Auditor, and the triplicate is
returned to the Property Officer.
3. Monthly Report of Supplies and Materials Issued - is used to report the
monthly abstract of supplies and materials issued as evidenced by the
Requisition and Issue Vouchers. It is prepared in two copies: the original,
with the original RIV, is submitted to the Chief Accountant as basis for
recording the issues in the General Journal thru Journal Voucher, the
duplicate, with the duplicate RIV, is retained by the property Officer.
Accountable forms to be maintained/issued by the supply officer
1. Supplies Ledger Card is kept for each type of supplies to record all
acquisitions, issued and disposals. Transactions shall be posted promptly
from source documents, such as delivery receipts, Requisition and Issue
Vouchers, etc. The physical inventory of the supplies shall be reconciled
with the supplies ledger cards and the control accounts.

2. Stock Cards is kept for each class of article. All receipts and issues of
supplies and the balance on hand are recorded currently on this card.
This form serves as a guide in preparing the estimates of the quantity
and description of article needed and guarding against overstocking of
supplies and materials. It also facilitates physical inventory taking.
3. Memorandum Receipt (MR) is issued to officials and employees for
semi-expendable and non-expendable property and equipment for official
use. It shall be accomplished in duplicate by the accountable officials or
employees concerned. The original shall be submitted to the property
officers while the duplicate shall be kept by the user of the property.
It is filed alphabetically according the surname of the signers, for ready

reference and renewed every three years. When the equipment is
transferred from one person to another, the transfer shall be recorded
in the corresponding equipment ledger cards and the old memorandum
receipt is returned to the former holder of the equipment. A new MR shall
be accomplished and submitted by the person to whom the property was
issued.
When the employee goes on extended leave of absence or separated from

service, the property officer shall see to it that such employee is duly
cleared of his property responsibility.
Property not covered by memorandum receipts shall be considered as

under the direct responsibility of the property officer.
4. Invoice Receipt for Property is prepared when funds or properties are

transferred from one accountable officer to another, or from an outgoing
officer to his successor. This form shall invariably support the clearance to
be issued to the relieved or outgoing officer.
Other accountable forms and reports
1. Official Receipts. For proper accounting and control of collections,

collecting officers shall promptly issue official receipts for all monies
received by them. Official receipts may be in the form of officially
numbered receipts (GF 13-A), stamps and tickets.
2. Checks. Checks are serially pre-numbered forms obtainable from the bank
and used to withdraw cash from the agency checking account. They shall
be kept in the custody of the disbursing officer. All disbursement shall
be paid by check except those authorized to be paid out of Cash Advance.

Normally, checks drawn from the checking account shall be signed by the
regular disbursing officer and countersigned by the agency head or his
authorized representatives.
3. Journal Voucher. This is used for recording transactions in the General
Journal. Its use shall be limited to transactions that cannot be entered in
the Special Journals. It is prepared in the accounting unit in two copies
and certified by the Chief Accountant. Approval thereof by the head of the
agency is required whenever the JV is issued for cash transactions, and
for the retention/reversion of continuing appropriations. The original is
submitted to the Auditor and the duplicate is retained by the accounting
unit. Journal Vouchers shall be recorded and filed in numerical sequence.
4. Reimbursement Expense Receipt (RER) - this is used to support claims
for reimbursement of expenses of more than P75.00 where payee’s
printed receipt is not available.
5. Allocation and Utilization Control Sheet - it shall be maintained by both
the Accounting and Cashiering Units to monitor receipt of Notice of Cash
Allocation and Disbursement made from such allocation. The AUCS shall
be maintained by allotment class; e.g. 100, 200, 300 and Others. The
Cashiering Unit shall record the utilization based on the Advice of Checks
Issued and Canceled, while the Accounting Unit shall record utilization
based on the Report of Checks Issued.
6. Itinerary of Travel - it shall be prepared by the official or employee
making the travel. It shall be serially numbered and prepared in three
copies. The original copies shall be attached to the Disbursement Voucher
for payment of the traveling expenses. One copy shall be kept in central
file and one copy shall be retained by the officer/employee concerned.
7. Certificate of Travel Completed - Upon completion of a trip, the official
or employee shall accomplished the Certificate of Travel Completed. This
certificate together with the certificate of appearances and used tickets
shall be attached to the Itinerary of Travel on file.
8. Monthly Report of Accountability for Accountable Forms. - The Report
of Accountable Forms is prepared and submitted by each accountable
officer to the Auditor at the end of each month and upon transfer of office.
The report shall show the respective aggregate quantity of each class of
accountable forms on hand at the beginning of the period for which the
report pertains, the inclusive numbers of those received, and the name of
the person from whom received, the inclusive numbers of those issued to
subsequent accountable officers showing the names of such officers, and
the aggregate quantity of the accountable forms on hand at the close of
the period.

Submission of reports (section 122, p.d. 1445)
When deemed necessary in the exigency of service, the Commission on

Audit may, under regulations issued by it, require the agency head, chief
accountants, budget officers, cashiers, disbursing officers, administrative
or personnel officers, and other responsible officials of the various agencies
to submit trial balances, physical inventory reports, current plantilla of
personnel and such other reports as may be necessary for the exercise of its
functions.
Failure on the part of the official concerned to submit the documents and
reports mentioned herein shall automatically cause the suspension of
payment of their salaries until they shall have complied with the requirements
of the Commission on Audit.
Accountability of agency officials to submit reports
1. Agency officials are held liable under Section 63, P.D. 1177, for failure to
submit reports.
2. Such failure on the part of the agency head, chief accountants, budget
officers, cashiers, disbursing officers, administrative officers and other
responsible officers of the departments. bureaus, offices and agency to
submit trial balances, work and financial plans, special budgets, reports
of operation and income, current agency plantilla of personnel and such
other reports as may be necessary and required by the Department of
Budget and Management shall automatically cause the suspension of
payment of their salaries until they have required with the information
requirements.

SCHEDULE OF SUBMISSION OF FINANCIAL REPORTS
PARTICULARS DATE AGENCY/PERSON

CONCERNED
TRIAL BALANCE Within 20th days after the Coa Resident Auditor
(1st to 3rd Quarters) end of each quarter COA Accountancy
Accountant
DBM
YEAR-END PRELIMINARY On or before February 14 of Coa Resident Auditor
TRIAL BALANCE the ensuing year COA Accountancy
Accountant
DBM
BANK RECONCILIATION Every 20th of the following Coa Resident Auditor
STATEMENT Month COA Accountancy
Accountant
DBM
STATEMENT OF ALLOTMENT Every 20th of the following Coa Resident Auditor
OBLIGATION & BALANCES Month COA Accountancy
Accountant
DBM
STATEMENT OF OBLIGATION Every 20th of the following Coa Resident Auditor
INCURRED, LIQUIDATED & Month COA Accountancy
BALANCES Accountant
DBM
REPORT OF DISBURSEMENT Within 10 days upon receipt Accountant
from the accountable officer COA Resident Auditor
REPORT OF COLLECTION Within 10 days upon receipt Accountant
REPORT OF CHECKS ISSUED Within 10 days upon receipt Accountant

BUDGET REPORTS
1. The BUDGET PROPOSAL includes current operating expenditures and

capital outlays. It shall comprise such funds as may be necessary for the
operation of the programs, projects and activities of the Commission.
2. The AGENCY BUDGET MATRIX aggregates the programmed
appropriations for each agency into eight (8) different categories and use
as a basis for the preparation of the allotment release program for the
year. (Sec. 442, NBC 440).
3. The SUMMARY LIST OF CHECKS ISSUED shall be submitted to
the concerned Budget and Finance Bureaus of the Department of Budget
and Management ten (10) days after the end of the month covered by the
report. The report shall be the net amount pertaining to the canceled
checks during a given month.
4. The LIST OF EQUIPMENT PURCHASED (NBC No. 438, Jan. 11,
1995) shall be submitted within thirty (30) days after acquisition. Non-
submission of this report shall be a basis for disapproval of equipment
request for the succeeding fiscal year.
5. The LIST OF PERMANENT PLANTILLA POSITION shall be
submitted to the DBM as of the end of the previous year.

BUDGET CALENDAR
ACTIVITY DATE
1. Issuance of the National Budget Call January 4
2. DBM-Agency Forum on the National Budget Call January 8 -9
3. Issuance of the Department/Agency Baseline Budget January 31
4. Deadline of Submission of Budget Proposals March 15
5. Technical Budget Hearings on Agency Budget Proposal April 10 - 19
6. Preliminary Executive Review of Agency Budget Proposal May 16 - 17
7. Final Executive Review on Agency Budget Proposal May 22 - 24
8. Presentation to the Cabinet Clusters of the Proposed Budget June 4
Levels of the Departments/Agencies
9. Printing of the Budget Documents June 24 - July 14
10. Submission by the President of the FY National Budget to July 16
Congress
11. Congressional Budget Hearing on Agency’s Budget Proposal August 28
12. Congress Deliberationh on the National Budget September 21
13. Senate Budget Hearing on Agency’s Budget Proposal Oct. 24 - Nov. 9
14. Senate Deliberation on the National Budget December 7
15. Bicameral Agreement of Congress and Senate on the Natioanl 2nd week of
Budget December
16. Signing of the General Appropriations Act by the President December 28 or last
week of December
***Note: Exact dates are subject to change for the succeeding years upon prior notice of the De-
partment of Budget and Management.

SPECIALIZED GUIDELINES ON FUNDS TRANSFERRED
TO IMPLEMENTING AGENCIES (IAS) AND GRANTS TO
NON-GOVERNMENT ORGANIZATIONS (NGOS), PEOPLES
ORGANIZATIONS (POS), INDIGENOUS PEOPLES GROUPS
(CULTURAL COMMUNITIES), SCHOOL-BASED ORGANIZATIONS
AND INDIVIDUALS
I. For Funds Transferred to Implementing Agencies such as other

National Government Agencies (NGAs), Local Government
Units (LGUs) and Government-Owned and Controlled
Corporation (GOCCs) (pursuant to COA Cir. 94-013)
A. Fund Releases
1. An amount sufficient for three months operation subject to

replenishment upon submission of the reports of disbursements by
the IA.
2. The total project cost, as may be determined by the Heads of the two
agencies.
3. Said amount will be released upon submission of the notarized
Memorandum of Agreement and Official receipt.
B. Liquidation Requirements
1. Report of Checks Issued (RCI) and Report of Disbursement (RD)

approved by the Head of the Agency and to be submitted within ten
days after the end of each month/end of the agreed period for the
project by the IA Accountant.
2. Final Report of the project, including a copy of the final output as
appropriate.
3. Certificate of Settlement and Balances (CSB) and the Credit Notice
(CN) issued by the IA Auditor.
II. For Grants to NGOs/POs
A. Fund Releases (Pursuant to COA Cir. 96-003)
1. If the project is to be implemented within three (3) months

• Fund assistance worth P300, 000.00 or less, shall be released in two
(2) tranches as follows:
a. 90% upon approval and signing of the MOA.
b. 10% upon completion of the project.

• Fund assistance worth more than P 300,000.00 shall be released in

four (4) tranches as follows:
b. 35% after 50% project completion duly verified and certified by
the NCCA-PMED staff.
c. 40% upon 90% project completion duly verified and certified by
d. 10% upon completion of the project.
2. If the project is to be implemented for more than three (3) months
• Fund assistance shall be released in three (3) tranches, as follows:

a. First release shall cover two (2) months of operation but not
to exceed 30% of the total fund assistance, upon approval and
signing of the MOA.
b. 60% after 50% project completion duly verified and certified by
c. 10% upon completion of the project.
3. In any of these releases, the grantee shall issue an official receipt.
B. Liquidation Requirements (per Specialized Guidelines duly

approved by COA dated Dec.18, 2000)
1. For second release
a. Progress report on the implementation of the project.

b. Report of Expenses for the first release signed by the accountant
or treasurer and the President or Executive Director of the NGO/
PO and certified by an independent Certified Public Accountant.
c. Certificate of Percentage of Project Completion duly verified and
signed by the NCCA-PMED staff.
2. For final release
a. Final Report of the project, including a copy of the final output as

appropriate.
b. Certificate of Acceptance of Output by the NCCA.
c. Report of expenses signed by the accountant or treasurer and the
President or Executive Director of the NGO/PO and certified by
an independent Certified Public Accountant.

d. Monitoring and Evaluation/Assessment Report signed by the
NCCA-PMED staff.
e. Certificate of Acceptance of Project by the beneficiaries, whenever
applicable.
C. Accreditation Requirements (Pursuant to COA Cir. 96-003)
1. Certificate of Registration with the Securities and Exchange

Commission (SEC), and/or with either the Cooperatives Development
Authority (CDA), Department of Trade and Industry (DTI),
Department of Labor and Employment (DOLE) or other pertinent
national agency.
2. Financial statements for the most recent three years, if in operation
for 3 years or more, certified by a CPA.
3. If less than 3 years in operation:
a. Proof that NGO/PO had previously implemented similar projects.
b. Certificate from the Local Government Unit ( LGU) concerned
or a government cultural agency attesting to the credibility and
capability of the officers and staff of the NGO/PO, in lieu of
financial statements.
c. List of projects undertaken by the NGO/PO to show its experience
and expertise in implementing the project to be funded.
III. For Indigenous Peoples Groups (Cultural Communities) [(per

Specialized Guidelines duly approved by COA dated Dec.18,
2000)]
A. Fund Releases

• Fund assistance worth P300,000.00 or less, shall be released in
two (2) tranches as follows:
• Fund assistance worth more than P 300,000.00 shall be released
in four (4) tranches as follows:
b. 35% after 50% project completion duly verified and certified
by the NCCA-PMED staff.
c. 40% upon 90% project completion duly verified and certified


signing of the MOA.
3. In any of these releases, the grantee shall issue official receipt

or acknowledgment receipt, as the case may be.
B. Liquidation Requirements (same as in second release on

grants to NGOs, POs)

b. Summary of expenses prepared by the leader of the grantee group
or his representative and attested by two competent witnesses
from any of the following - a national or local government
agency, a sectoral organization, or concerned NCCA committee or
staff member.
a. Final report on the project, including a copy of the final output as

appropriate.
c. Summary of expenses prepared by the leader of the grantee group
from any of the following - a national or local government
agency, a sectoral organization, or concerned NCCA committee or
staff member.
NCCA-PMED staff,
applicable.

C. Accreditation Requirements
Certification from a sectoral organization, a national agency (e.g.

National Commission on Indigenous People, National Museum, etc.), a
local government unit, an academic institution, and/or the NCCA Sub-
Commission on Cultural Communities and Traditional Arts attesting to
the credibility and capability of the officers and members to implement
the project in accordance with additional guidelines setforth by the
Committees.
IV. For School-Based Organizations (as approved by COA per letter

dated Dec.18, 2000)
A. Fund Releases


signing of the MOA.
3. In any of these releases, the grantee shall issue an official receipt or

acknowledgment receipt, as the case may be.


b. Report of Expenses for the first release duly signed by the school
official or faculty member concerned, the organization head and
an independent Certified Public Accountant or certified by the
NCCA’s Internal Auditor.
a. Final report on the project, including a copy of the final output as

appropriate.
c. Report of Expenses, signed by the school official or faculty
member concerned, the organization head and an independent
Certified Public Accountant or certified by the NCCA’s Internal
Auditor.
d. Monitoring and Evaluation/Assessment signed by the NCCA-
PMED staff.
applicable.
1. List of officers and members of the organization.
2. Certification from the school official concerned on the legality/

existence of the organization and on the credibility and capability of
the officers and members to implement the project.

V. For Individuals (as approved by COA per letter dated Dec.18,
2000)
A. Fund Releases



signing of the MOA.
3. In any of these releases, the grantee shall issue an official receipt or


b. Report of Expenses for the first release, signed by the grantee and
supported by receipts and other satisfactory evidence.

a. Final report on the project, including a copy of the final output.

c. Report of expenses, signed by the grantee and supported by
receipts and other satisfactory evidence.
NCCA-PMED staff,
applicable.
1. Biographical Data of the Individual with two copies of passport

size pictures.
2. List of completed projects and accomplishments similar to the
purpose of the grant application.
3. At least two satisfactory indorsements of a recognized leader or
practitioner in the field of culture or art, such as an academic or
cultural institution or the pertinent NCCA National committee.
RULES AND REGULATIONS IN THE GRANT, UTILIZATION

AND LIQUIDATION OF FUNDS TRANSFERRED TO OTHER
GOVERNMENT AGENCY (COA Circ. No. 94-013)
I. GENERAL GUIDELINES
1. The NCCA and the Implementing Agency (IA), who is also a

government agency, shall enter into a Memorandum of Agreement
(MOA) or a similar document before implementing the approved
project.
2. The MOA shall provide for the requirements for project
implementation and reporting.
3. The cash/money transferred shall be taken up as Cash, Inter-Agency
Transferred Funds (8-70-684) by the NCCA and as a trust liability (8-
84-100) by the IA.
4. The fund to be transferred or sub-allotted to the IA shall be as follows:
a. an amount sufficient for three months operation subject to
replenishment upon submission of the reports of disbursements
by the IA, or
b. the total project cost, as may be determined by the Heads of the
two agencies in either case, with 10% retention fee.

5. The check shall be issued in the name of the IA for deposit to its trust
account in its authorized government depository bank. The IA shall
issue its official receipt in acknowledgment.
6. A separate subsidiary record for each account shall be maintained by
the IA whether or not a separate bank account is opened.
7. Within ten (10) days after the end of each month/end of the agreed
period for the Project, the IA shall submit to the NCCA the following:
a. Report of Checks Issued (RCI)
b. Report of Disbursement (RD)
8. The NCCA shall draw a Journal Voucher to take up the reports. The
amount to take up the liquidation per RCI shall be net of the cash
advances granted by the IA to its accountable officers in accordance
with the Commission on Audit Circular No. 90-331 dated May 3,
1990.
9. The IA Auditor shall audit the disbursements out of the trust accounts
in accordance with existing COA Regulations.
10. The IA shall return to the NCCA any unused balance upon completion
of the project.
II. DUTIES AND RESPONSIBILITIES OF THE NCCA
1. Obligate the allotment for the project to be implemented based on

the advise of allotment and/or memorandum of agreement or similar
document.
2. Issue a check in the name of IA.
3. Maintain a subsidiary ledger of the cash transferred pertaining to the
project.
4. Require the IA to submit the reports and furnish the IA with a copy
of the journal voucher taking up the expenditures. Upon receipt of
the copy of the Certificate of Settlement and Balances (CSB) and the
Credit Notice (CN) issued by the IA Auditor, the Accountant shall
draw a journal voucher restoring back the amount previously credited
for any disallowance. He shall furnish the IA with a copy of the
Journal Voucher.
5. Issue the official receipt for the unexpended balance and the refunded
disallowance remitted by the IA.

III. DUTIES AND RESPONSIBILITIES OF THE IMPLEMENTING

AGENCY (IA)
1. Issue an official receipt for every amount received from NCCA.

2. Deposit the amount with its authorized depository bank.
3. Keep separate subsidiary records for the trust liability whether or not
a separate bank account is maintained.
4. Within five (5) days after the end of each month, the Accountable
Officer (AO) shall prepare the RCI and the RD and shall submit, with
all supporting vouchers/payrolls and documents, to the Accountant.
These reports shall be approved by the Head of the Agency.
5. Within ten (10) days after receipt from the AO, the Accountant
shall verify the Reports, provide accounting entries, record and
submit the duplicate copies of the Reports with all the originals of
vouchers/payrolls and all supporting documents to the IA Auditor.
The Accountant shall ensure that only expenses for the project are
included in the Reports. He shall submit the original copy of the
Reports to the NCCA (Attention: the NCCA Accountant).
6. Record the disallowance in audit after receipt of the CSB and the CN
issued by the IA Auditor and require the settlement of any suspension
and disallowance.
7. Return to the NCCA any unused balance and refund of disallowance
upon completion of the project.
IV. DUTIES AND RESPONSIBILITIES OF THE NCCA AUDITOR
1. Ensure that the fund transferred is for a project of the NCCA with
appropriate allotment and covered by a MOA/similar document and
that it is properly recorded.
2. Advise the IA Auditor of the funds transferred.
3. See that reports of disbursements are recorded, transmit the CSB and
the CN from the IA Auditor to the Head and Accountant of the NCCA
and ensure that the disallowances are immediately taken up in the
NCCA books.
4. Coordinate with the Auditor of the IA for the regular reconciliation of
the accounts.

V. DUTIES AND RESPONSIBILITIES OF THE AUDITOR OF THE
IMPELEMENTING AGENCY (IA)
1. Ensure that the fund transferred is taken up as trust liability in the

books and that a separate subsidiary ledger is maintained.
2. Audit the transactions for the project within thirty (30) days upon
receipt of the reports from the IA Accountant..
3. Issue a separate CSB and CN for the trust account and furnish the
NCCA Auditor with a copy.
4. See that the unexpected balance and the refund of the disallowance
are remitted to the NCCA.
VI. LIMITATION IN THE USE OF THE FUND TRANSFER
In no case shall the fund transferred be utilized for the payment of additional
compensation to employees in the form of allowances, incentive pay, bonuses,
honorarium, or other forms of additional compensation, except as may be
authorized by law or existing regulations, nor shall it be used to create new
positions, to augment salaries of regular personnel or in case of purchase
motor vehicles without prior approval of the Office of the President.
GUIDELINES ON THE PAYMENT OF HONORARIA
1. Honoraria rates shall be based on DBM National Compensation Circular

No. 75 dated March 1,1995, item 6.1 & 2, to wit:
Level I Project Management Committee Chairperson P 2,500.00

Vice - Chairperson or Equivalent
Project Manager/Director or Equivalent
Level II Project Management Committee Member or 2,000.00
equivalent
Assistant Project Manager or equivalent
Project Consultant / Researcher / Expert / Spe-
cialist
Level III Technical Staff Team Leader/Coordinator 1,600.00
Senior Technical Staff/Team Leader
Level IV Technical Staff/Team Member 1,200.00
Level V Administrative Staff 800.00

Other rates which are not in accordance with the existing equivalent
position as per NCC No. 75 will be based on Civil Service Circular No. 43,
dated Oct. 14, 1993 and CSC MC No. 15, Series of 1988.
2. All personal services shall be subject to 10% withholding taxes required by

the Bureau of Internal revenue.
3. Payment of honoraria shall be supported with the documents listed on the

Checklist for Processing of Payments.
GUIDELINES ON THE USE OF REIMBURSEMENT EXPENSE

RECEIPT (RER)
1. The Reimbursement Expense Receipt (RER) is used to support claims for

reimbursement of expenses of more than SEVENTY FIVE PESOS ONLY
(P75.00) where payee’s printed receipt is not available.

2. The RER shall contain the printed name signature and address, and the
number, date and place of issue of the residence certificate of the person
who received the payment. In the absence of residence certificate, a
signature of the witness should be indicated in the RER.

3. The form is prepared in one copy only and attached as supporting
document to the reimbursement voucher.

4. The RER may be used in the following expenses:
- Transportation expense (taxi, jeepney, bus, and boat fare)
- Xerox/photocopying services
- Food
- Communication

GUIDELINES ON RECEIPTS AND INCOME
1. Issuance of Official Receipt. All collections of the government must be

evidenced by an official receipt (Section 68, PD 1445). No payment of any
nature shall be received by a collecting officer without immediately issuing
an official receipt in acknowledgment thereof.
2. Daily Remittance/Deposit of Collection. Public officials authorized
to received revenue or receipts of any kind are required by law, rules
and regulations to remit or deposit intact the full amount so received
and collected by them to the National Treasury. At no instance should
money in the hands of the collecting officer be utilized for the purpose
of encashing private checks. Daily remittance/deposit of collection is
required or whenever the collection reaches the amount of P500.00 but
not later than every Friday of each week.
3. Accounting for moneys and property received by public officials. Except as
may be provided by law or competent authority, all moneys and property
officially received by a public officer in any capacity or upon any occasion
must be accounted for as government funds and government property.
Government property shall be taken up in the books of the agency
concerned at acquisition cost or at appraised value (Sec. 63. P.D. 1445).
4. Tax Exemption. Charitable institutions, churches and parsonages or
convents appurtenant thereto, mosques and non-profit cemeteries and all
lands and buildings and improvements, actually, directly and exclusively
used for religious, charitable or educational purposes shall be exempt
from taxation (Sec. 28, Art.VI, 1987 Constitution).
5. Fees, Charges and Assessments. All fees, charges, assessments, and
other receipts or revenues collected by Commission in the exercise of its
functions, at such rates as are now or may be approved by the Secretary
concerned, shall be deposited with the National Treasury and shall accrue
to the General Fund. PROVIDED, That certain receipts may be recorded
as a Special Account in the General Fund or a Fiduciary or a Trust Fund.
PROVIDED, FURTHER, That all revenues or income accruing to Special
Accounts in the General Fund may be made available for expenditure for
the Commission (Sec. 3 GAA 2000).
6. Revolving Fund- Revolving funds shall be established and maintained
only in cases where said funds are expressly created and authorized by law
(Sec. 4 GAA 2000).
7. Trust Receipts. Receipts from non-tax sources authorized by law for
specific purposes which are collected/received by the Commission acting
as a trustee, agent or administrator, or which have been received as
guaranty for the fulfillment of an obligation, and all other collections

classified by law or regulations as trust receipts shall be treated as trust

liability of the agency concerned and deposited with the National Treasury
(Sec. 5 GAA 2000) .
8. Performance Bonds and Deposits. Performance bonds and deposits filed
or posted by private persons or entities with the Commission shall be
deposited with the National Treasury as trust liabilities under the name of
the agency concerned (Sec. 7 GAA 2000).
9. Seminar and Conference Fees. Government agencies which conduct
training programs in relation to their mandated functions are authorized
to collect seminar and conference fees from government and private
agency participants, at such standard rates as the Department of
Budget and Management and the Civil Service Commission shall deem
appropriate (Sec. 8 GAA 2000).
10. Sale of Official Publications. Government agencies are hereby authorized
to sell their official publications. The proceeds derived therefrom shall
be deposited with the National Treasury and shall accrue to the General
Fund. Such proceeds may be made available to defray the cost of printing
of such official publications subject to Special Budget pursuant to Section
35, Book VI of E.O. No. 292 (Sec. 10 GAA 2000).
11. Donations. Government agencies may accept donations, contributions,
grants, bequests or gifts, in cash or in kind, from various sources,
domestic or foreign, for purposes relevant to their functions: PROVIDED,
That in cases of donations from foreign governments, acceptance thereof
shall be subject to the prior clearance and approval of the President
of the Philippines upon recommendation of the Secretary of Foreign
Affairs. Receipts from donations shall be accounted for in the books of
the agency in accordance with pertinent accounting and auditing rules
and regulations. Such donations, whether in cash or in kind, shall be
deemed automatically appropriated for purposes specified by the donor.
The receipts from cash donations and sale of donated commodities shall
be remitted to the National Treasury and recorded as a Special Budget.
The agency concerned shall submit to the Department of Budget and
Management, the Senate Committee on Finance, the House Committee
on Appropriations, and to the Commission on Audit a quarterly report
of all donations whether in cash or in kind, as well as expenditures or
disbursements of the amount released (Sec. 12 GAA 2000).

GUIDELINES ON EXPENDITURES AND DISBURSEMENTS OF
GOVERNMENT FUNDS
1. Certification of Availability of Funds. Before entering into contracts

involving the expenditure of public funds, all departments, bureaus,
offices or agencies shall secure a certification of availability of funds for
the purpose from the agency Chief Accountant, subject to applicable
rules and regulations as may be issued by the Department of Budget and
Management. PROVIDED, That the certification of availability of funds
sufficient to cover the cost of the contracted activities shall be contained in
and made part of the contract duly signed by the Chief Accountant of the
contracting agency. (Sec. 72 GAA 2000)
2. Disbursement of Funds. All appropriated funds shall be disbursed only
through the National Treasury and/or originally-chartered government-
owned and/or controlled banks.(Sec. 73 GAA 2000).
3. Purchase of Supplies, Materials and Equipment Spare Parts for Stock.
The stock on hand of supplies, materials and equipment spare parts to be
acquired through ordinary purchase out of appropriations shall at no time
exceed normal three-month requirements (Sec. 19 GAA 2000).
4. Emergency Purchases. Emergency purchases of supplies, materials
and spare parts of motor transport equipment is allowed in a monthly
amount not exceeding four percent (4%) of the annual agency expenditure
program for supplies and materials except as may be authorized by
the President of the Philippines upon the joint recommendation of the
Department of Budget and Management and the Commission on Audit
(Sec. 20 GAA 2000).
5. Cultural and Athletic Activities. Out of the appropriations authorized
GAA for maintenance and other operating expenses, an amount not
exceeding One Thousand Two Hundred Pesos (P1,200.00) may be used
for the purchase of costume or uniform for each participant and other
related expenses in the conduct of cultural and athletic activities (Sec. 22
GAA 2000).
6. Limitations on Maternity Leave. Permanent and regular employees with
2 or more years of continuous service- 60 days are entitled with full pay;
with less that 2 years of continuous service- 60 days with half pay. (Sec.
12, Rule XVI, CSC Rules). Provisional or temporary employees with more
that 2 years of continuous service- 60 days with half pay; with less that 2
years of service, proportional based on ratio of 30 days maternity leave for
2 years of continuous service.
7. Payment of Terminal Leave. Leave of absence with pay may be counted
as part of the actual service rendered by an employee for purposes of his
retirement under Sec. 12 (c) of Commonwealth Act No. 186, as amended
by RA No. 1616. An official/employee where position was abolished and

who is re-appointed or re-employed as contractual/consultant in the

government after his retirement need not refund the money value of the
unexpired portion of his terminal leave (P.D. No. 366).
8. Granting of clothing allowance.- Annual clothing allowance shall be given
to all employees, whether employed on permanent or emergency basis,
who are in the service for at least six (6) consecutive months, provided he
serves the agency for another six (6) months from the day he receives the
allowance. (Section 305 GAAM VOL. 11).
9. Service Contracts. Government agencies are hereby authorized to enter
into service contracts with other government agencies, private firms or
individuals and non-governmental organizations for services related or
incidental to their respective functions and operations, whether on part-
time or full-time basis.
Service Contracts may be entered into by the agency for professional

consultancy services, janitorial, security and other related services,
whenever practicable and cost-effective for the government.
Service Contracts shall be entered into by the agency through public

bidding or negotiated contracts, subject to pertinent accounting and
auditing rules and regulations.
10. Purchases through Public Bidding (E. O. 301 S. 1987). As a general

rule, any provision of law, decree, executive order or other issuance’s
to the contrary notwithstanding, no contract for public services, or for
furnishing supplies, materials and equipment to the government or any
of its branches, agencies or instrumentalities shall be renewed or entered
into without bidding.
11. Prohibitions on Reimbursement of Transportation Allowance. Under
no circumstances should fuel be issued for privately owned motor
vehicles. No reimbursement for the cost of gasoline or diesel fuel and
oil shall be allowed where a private vehicle is used; however, the officials
and employees concerned shall be entitled to the reimbursement of the
equivalent cost of the customary mode of transportation. (Section 340
GAA Vol. 1).
12. Bonding of Accountable Officers. Each accountable officer with a total
cash accountability of P2,000.00 or more shall be bonded. The amount
of bond shall depend on the total accountability of the officer as fixed by
the Head of the Agency. An official or employee who has both money
and property accountability, shall be bonded only once to cover both
accountabilities, but the amount of the bond shall be in accordance with
the Schedule.

13. Prohibition against Advance Payment on Government Contract (Section
88. P. D. 1445)
a. Except with the prior approval of the President, the government
shall not be obliged to make advance payment for services not yet
rendered or for supplies and materials not yet delivered under any
contract thereof. No payment, partial of final, shall be made on any
such contract except upon a certification by the head of the agency
concerned to the effect that the services of supplies and materials
have been rendered or delivered in accordance with the terms of the
contract and have been duly inspected and accepted.
b. Notwithstanding the foregoing paragraph, any government agency,
with the approval of the proper department head, may furnish
supplies and materials to any party who has a contract with that
agency if the supplies and materials are needed in the performance
of the services being contracted for and the value thereof does not
exceed in any one month ten percent of the value of services already
rendered, due and unsettled as computed by the agency concerned.
14. Transfer of property between government agencies- Any government

property that is no longer serviceable or needed by the agency to which
it belongs may be transferred without cost, or at an appraised value, to
other agencies of the government upon authority of the respective heads
of agencies in the national government, or of the governing bodies of
government-owned or controlled corporations, other self-governing
boards or commissions of the government, or of the local legislative
bodies for local government units concerned.(Section 76. P.D. 1445)
15. Invoice and receipt upon transfer of funds or property- When
government funds or property are transferred from one accountable
officer to another, or from an outgoing officer to his successor, it shall be
done upon properly itemized invoice and receipt which shall invariably
support the clearance to be issued to the relieved or out-going officer,
subject to regulations of the Commission. (Section 77 P. D. 1445)
16. Payments to creditors. Payments to creditors shall be made only upon
the specific approval of the head of the agency concerned or his duly
authorized representative, or if there be no such officer, upon the approval
of the department head endorsed upon the check or voucher effecting the
payment. (Section 91 P.D. 1445)
17. Persons authorized to draw checks for payment out of government funds.
Checks drawn against duly authorized bank accounts shall be drawn
by the agency head having control of the appropriation or fund against
which checks are chargeable, or by such subordinate officer as shall be
designated for that duty by the said agency head, who shall all be duly
deputized for the purpose by the Treasurer of the Philippines. Copies of

the designation shall be furnished the Treasurer of the Philippines and

the representative of the Commission. Notice shall likewise be given to the
Treasurer of the Philippines and the Commission when the designation is
revoked. No member of the accounting unit or the internal control unit of
the agency may be designated to perform the duty. ( Sec. 92, P.D. 1445).
18. To whom checks payable. Checks drawn against the Treasury Checking
Account for Agencies maintained with any government depository shall
be made payable either directly to the creditor to whom the money is due
or to a disbursing officer for official disbursement. (Section 93. P.D. No.
1445)
19. Countersigning of checks by auditors. No check shall be paid by the
Treasurer of the Philippines, local treasurer, or any government
depository unless it is countersigned by a duly authorized official of the
Commission. When, in the opinion of the Commission, the interest of the
service so requires, the check may be paid without the countersignature
under such rules and regulations as it may prescribe from time to
time.(Section 94. P.D. No. 1445)
REPORTS AND ACCOUNTABILITY OF PUBLIC OFFICIALS AND

EMPLOYEES
1. Report on Compliance with COA Recommendations. All government

agencies shall submit to the Commission on Audit (COA) within sixty (60)
days from their receipt of the COA Annual Audit Report, a status report on
the actions they have taken on the audit findings and recommendations
made by the COA pertaining to each of said agencies. ( Sec. P.D. 1445).
2. Final report of accountable officers. (1) An accountable officer, upon
ceasing to act in his official capacity as such, shall submit to the auditor
of the agency concerned a report of his accountability. (2) Any remaining
balance of such accountability shall be deposited in the proper treasury
without unnecessary delay (Section 80. P.D.1445).
3. Reports of disbursing officers in a government agency. Disbursing
officers in any government agency shall render monthly reports of their
transactions pursuant to regulations of the Commission to be submitted
not later that the fifth day of the ensuing month to the auditor concerned
who shall conduct the necessary examination and audit within thirty days
from receipt thereof.(Section 100. P. D. No. 1445)
4. Primary and secondary responsibility. (1) The head of any agency of the
government is immediately and primarily responsible for all government
funds and property pertaining to his agency.
(2) Persons entrusted with the possession or custody of the funds or

property under the agency head shall be immediately responsible to

him without prejudice to the liability of either party to the government.
(Section 102 P.D. No. 1445)
5. General liability for unlawful expenditures. Expenditures of government

funds or uses of government property in violation of law or regulations
shall be a personal liability of the official or employee found to be directly
responsible therefore. (Section 103. P.D. No. 1445).
6. Records and reports required by primary responsible officers.
Government unit shall likewise exercise the same degree of supervision
over accountable officers under his supervision, otherwise he shall
be jointly and solidarity The head of any agency or instrumentality
of the national government or any government - owned or controlled
corporation and any other self-governing board or commission of the
government shall exercise the diligence of a good father of a family
in supervising accountable officers under his control to prevent the
incurrence of loss of government funds or property, otherwise he shall
be jointly and solidarily liable with the person primarily accountable
therefor. ( Sec.104 P.D. 1445)
7. Measure of liability of accountable officers. (1) Every officer accountable
for government property shall be liable for its money value in case of
improper or unauthorized use or misapplication thereof, by himself or
any person for whose acts he may be responsible. He shall likewise be
liable for all losses, damages, or deterioration occasioned by negligence in
the keeping or use of the property, whether or not it be at the time in his
actual custody.
(2) Every officer accountable for government funds shall be liable

for all losses resulting from the unlawful deposit, use, or application
thereof and for all losses attributable to negligence in the keeping of the
funds.(Section 105. P.D. No. 1445)
8. Liability for acts done by direction of superior officer. No accountable

officer shall be relieved from liability by reason of his having acted under
the direction of a superior officer in paying out, applying, or disposing of
the funds or property with which he is chargeable, unless prior to that act,
he notified the superior officer in writing of the illegality of the payment,
application, or disposition. The officer directing any illegal payment or
disposition of the funds or property shall be primarily liable for the loss,
while the accountable officer who fails to serve the required notice shall be
secondarily liable.(Section 106 P.D. No. 1445).

VI. WORK FLOW
1. PREPARATION OF THE PROPOSED BUDGET

At the beginning of the year, the Budget Officer, Finance Officer and the
Planning Officer attend the “Budget Call” issued by DBM in January in
preparation of the proposed Budget for next year. The Budget Officer
informs all concerned Divisions to submit their budgetary requirements
to the Budget Section. Upon receipt of the budgetary requirements,
the Budget Officer, in coordination with the Planning Officer prepares
and submits the Proposed Budget to DBM. The DBM analyzes and
recommend the proposed budget to the President and the Cabinet before
finalization and submission to Congress.
2. JUSTIFICATION OF THE PROPOSED BUDGET

The NCCA Chairman and/or Executive Director, Finance Officer, Budget
Officer and Project Development Officer attend the budget hearing
conducted by Congress,. And Senate to explain/justify the Commission’s
proposed budget.
3. MONITORING OF THE BUDGET RELEASE

Upon approval of the General Appropriations Act, the DBM issues the
Agency Budget Matrix (ABM), the Notice of Cash Allocation (NCA)
and the Special Allotment Release Order (SARO) to the Commission
to authorize obligation and payment of expenditures. It is done at
the beginning of each budget year. The Budget Officer monitors the
succeeding budget releases every month from DBM.
4. OBLIGATION OF EXPENDITURE
Upon receipt of the Budget Officer of the Agency Budget Matrix (ABM),
Special Allotment Release Order (SARO) and Notice of Cash Allocation
(NCA) from DBM, the Budget Officer prepares the ROA to incur
obligations.
5. PROCESSING OF PAYMENTS
The requesting party submits to the Financial and Management Division
the disbursement voucher together with the supporting documents to
process payment of claims.
6. PREPARATION OF FINANCIAL REPORTS AND STATEMENTS

The Accountant prepares monthly financial reports and statements which
includes the Statement of Allotment, Obligations Incurred and Balances,

Statement of Obligations Incurred, Liquidated and Balances, Bank
Reconciliation Statements, Report of Checks Issued, Report of Collection
and Deposit, Report of Disbursements and Trial Balance.
7. SUBMISSION OF FINANCIAL REPORTS AND STATEMENTS
The Accountant submits monthly financial reports and statements

including paid disbursement vouchers every 20th day of the following
month to the Commission on Audit (COA) for post audit and safekeeping.
For the annual financial reports and statements, the accountant submits
to the COA not later than 14th of February of the following year.
EXPENDITURE OBJECTS IN GOVERNMENT DISBURSEMENTS
1. PERSONAL SERVICES
3-01-000 Personal Services

-100 Salaries and Wages for Permanent Employees
-110 Lump-Sum Appropriations for Casual & Contractual
2. MAINTENANCE AND OTHER OPERATING EXPENSES
3-02-000 Traveling Expenses

3-03-000 Communication Expenses
3-04-000 Repair and Maintenance of Government Facilities
3-05-000 Repair and Maintenance of Government Vehicles
3-06-000 Transportation Expenses
3-07-000 Supplies and Materials
3-10-000 Grants, Subsidies and Contributions
3-11-000 Awards and Indemnities
3-14-000 Water, Illumination and Power Services
3-17-000 Training and Seminar Expenses
3-18-000 Extraordinary and Miscellaneous Expenses
3-23-000 Gasoline, Oil and Lubricants
3-24-000 Fidelity Bond and Insurance Premiums
3-27-000 Library Books and Materials
3-29-000 Other Services

3. CAPITAL OUTLAYS
4-31-000 Investment Outlay

4-35-000 Buildings and Structures Outlay
4-36-000 Furniture, Fixtures, Equipment and Books Outlay
4-38-000 Information Technology(IT) Equipment Outlay
GUIDELINES IN APPROPRIATING EXPENDITURE OBJECTS
I. MAINTENANCE AND OTHER OPERATING EXPENSES
1. EXTRAORDINARY AND MISCELLANEOUS EXPENSES (18)

(COA Circular No. 89-300)
a. meeting, seminars and conferences;

b. official entertainment;
c. public relations;
d. educational, athletic and cultural activities;
e. contributions to civic or charitable institutions;
f. membership in government associations;
g. membership in national professional organizations duly accredited by
the Professional Regulations Commission;
h. membership in the Integrated Bar of the Philippines
i. subscription to professional technical journals and informative
magazines, library books and materials;
j. office equipment and supplies; and other similar expenses not
supported by the regular budget allocation
General Guidelines (Section 397, GAAM Vol. I)
a. Amounts fixed by the Budgetary Act for the offices and officials authorized
shall be the basis for control in the disbursement of these funds.
b. No portion of the amounts authorized shall be used for salaries, wages,
allowances, intelligence and confidential expenses which are covered by
separate appropriations.
c. The entitlement shall be on a strictly non-commutable or reimbursable
basis. The claim for reimbursement shall be supported by receipts and/or
documents evidencing disbursements, if these are available, or, in lieu
thereof, by a certification executed by the official concerned that the
expenses have been incurred for any of the purposes contemplated under
the law or regulation in relation to or by reason of his position.
d. In the case of miscellaneous expenses incurred for an office specified in
the law, such certification shall be executed solely by the head of office.

(COA Circular 89-300, March 21, 1989: RA 6688, Sec. 19)

Extraordinary and miscellaneous expenses may be taken from any
authorized appropriation but shall not exceed the ceiling set forth in the
Appropriations Act. (COA Dec. 563, June 30, 1988; Sec. 397, GAAM).
Appropriations for Extraordinary Expenses shall be provided for the
following officials at rates not exceeding:
• P180,000 for each Department Secretary or equivalent

• P 65,000 for each Department Undersecretary or equivalent
• P 35,000 for each for each Department Assistant Secretary
• P 30,000 for each head of bureau or organization of equal rank to a
bureau and for each Department Regional Director; and
• P 18,000 for each Bureau Regional Director
• P 13,000 for each Municipal Trial Court Judge, Municipal Circuit
Trial Court Judge, and Shari’a Circuit Court Judge
• Additional Miscellaneous Expenses not exceeding P 50,000 shall be
provided for each of the offices of the above-named officials.
2. LIBRARY BOOKS AND MATERIALS (27)
Library books and materials costing less than P 10,000 per copy/unit
irrespective of economic or serviceable life shall be considered as semi-
expendable property and shall be supported with a memorandum receipt
for control purpose, pursuant to COA Circular No. 98-001 dated February
3, 1998. This shall include the cost of reference books and all other
materials relevant to the functions of the agency or institution concerned,
and library collections needed in the intellectual and professional
advancement of government personnel and other library users. This
account shall include printed and audio-visual materials.
3. OTHER SERVICES (29)
Other Services shall refer to the cost of services which cannot be classified
under the other accounts. This includes, but not limited to the following,
per COA Standard Chart of Accounts:
a. Publications, notices and announcements of bids, vacant positions

and the like;
b. Repair and maintenance of equipment when done by other
government agencies and private
c. contractors;
d. Printing and binding;

e. Subscription;
f. Money order fees;
g. Industrial costs and surveys;
h. Meal and transportation allowance or motor vehicle allowance for
overtime work;
i. Election expenses;
j. Janitorial services;
k. Security services; and;
l. Professional consultancy services.
Consultants classified under Other Services are those hired to provide

professional services requiring highly specialized or technical expertise in
a field of special knowledge or training. They shall have specific outputs,
are employed for a specific time period and render services either on a
part-time or full-time basis. These consultants shall not be considered as
employees of the government and shall not be entitled to benefits granted
to government employees.
II.CAPITAL OUTLAYS
1. LIBRARY BOOKS AND MATERIALS

Purchases of library books and materials costing P 10,000 and above per
copy/set irrespective of economic or serviceable life shall be properly
accounted for under the account “Furniture, Fixtures, Equipment and
Books Outlays” (Object Code 4-36-000), pursuant to COA Circular No.
98-001 dated February 3, 1998. In the case of SUCs, purchase of books
shall not be considered as equipment.
2. INFORMATION TECHNOLOGY (IT) EQUIPMENT OUTLAY (300-38)

Pursuant to COA Circular No. 97-003 dated May 22, 1997, all costs
incurred in the acquisition of IT consisting of the cost of hardware,
software components, auxiliary equipment, including incidental costs
such as delivery, handling, installation, taxes, testing and IT manpower
resources, shall be capitalized and charged to the appropriate fixed asset
accounts.
IT Resources costing P 10,000 and above with life expectancy of more

than one year shall be properly accounted for under the account “IT
Equipment Outlay” (Object Code 300-38).

3. OTHER CAPITAL OUTLAYS
The completion of on-going construction projects, particularly buildings,

shall be given priority over new constructions.
The major repair and rehabilitation of occupied buildings and structures

or those which will be used in connection with the agency’s line functions
shall be given priority over the construction of new ones.
Agencies shall no longer propose funds for replacement, repair or

restoration of buildings and facilities damaged/lost by fire, typhoon,
flood, earthquake and other perils completely paid for under the Property
Replacement Fund of the GSIS. However, agencies may request for fund
augmentation subject to submission of a certification from GSIS on the
amount paid for the purpose.
The acquisition of land and the construction of new buildings and

structures shall be discouraged except when the proposed acquisition or
construction is the first such project and is critical in the performance of
the agency’s line function. Proposed construction of buildings shall be
accompanied by total cost estimates, together with a cost-benefit analysis.

Human Resource Development
HUMAN RESOURCE DEVELOPMENT (HRD)

I. INTRODUCTION
Created by virtue of Republic Act no. 7356, the National Commission for
Culture and the Arts (NCCA) is considered as the overall policy-making and
coordinating body that systemizes national efforts towards development,
preservation and promotion of culture and the arts. Aside from its role as the
principal agency for culture, the Commission also performs its role for becom-
ing a center of excellence in government service. It is committed to provide a
systematic program of career development for all its employees in the pursuit
of advancement of skills, knowledge and values.
The NCCA considers all its personnel as the most valuable assets and resourc-
es to be developed and utilized. It is in this belief that the NCCA shall provide
the personnel with equitable opportunities for personal growth and develop-
ment to equip them with capabilities that would enable them to contribute to
the realization of the agency goals and objectives.
Therefore, the NCCA shall endeavor to develop Human Resource Develop-

ment Programs toward the realization of personal and professional growth
and advancement.
II. STATEMENT OF POLICY
General Policy
The NCCA shall abide by the policies, guidelines and other pertinent rules and
circulars issued by the Civil Service Commission (CSC) and other government
agencies concerned. Furthermore, it shall give equal opportunity to all NCCA
personnel, regardless of their status, to enable them to achieve / attain their
highest potentials as public servants, give priorities to personnel that require
professional development and/or who have not been granted trainings in the
past, and to give appropriate trainings that are in tune with the present condi-
tions/challenges of the times.

Furthermore, it shall be the policy of the NCCA to adhere and promote the
following thrusts: Ethics, Excellence, Empowerment, Equality and Environ-
ment-friendly program.
Specific Policies:
1. The NCCA shall create a Personnel Development Committee pursuant to

CSC MC 10, s. 1989;
2. The NCCA shall develop HRD Programs based on personnel job
performance and needs for development and professional advancement
parallel to the Commission’s mission and vision;
3. The NCCA shall ensure that all human resource development
opportunities are available to all personnel;
4. The NCCA shall ensure that each personnel, regardless of status,
undergoes at least one HRD program in a year;
5. The NCCA shall ensure proper implementation of HRD Program through
monitoring and yearly evaluation.
III. OBJECTIVE
The NCCA HRD aims to serve as the guide and framework in developing and
implementing HRD program/s.

IV. HUMAN RESOURCE MANAGEMENT WORK CHART
HUMAN RESOURCE
MANAGEMENT
PERSONNEL BENEFITS and PAYROLL TRAINING

SELECTION PERSONNEL AND LEAVE AND CAREER
SERVICES ADMINISTRATION DEVELOPMENT
Personnel Selection BENEFITS Payroll Preparation Employee

• Recruitment Attachments: Orientation
/ Selection of Locator Slip
Applicants Employee Benefits Certificate of
• Testing and GSIS Appearance Staff Dev’t Activities
Interpretation PhilHealth Leave Form Trainings
• Recommendation Pag-Ibig Lakbay Aral
Other Staff Activities
Personnel Actions DTR Monitoring
Personnel Services Monitoring of
Absences and
Appointments / Tardiness
Cert. of Employment
Contracts
Clearance
* Separation Leave Monitoring
* Accountabilities Monetization of
PSB Secretariat
* Leaves Leave Credits
IDs Monitoring of Leave
Employee Income Tax Applications
Orientation * Employees’ TIN
Processing of
201
Overtime Pay
Administration

V. SCOPE AND COVERAGE
All NCCA personnel, regardless of status (permanent, casual, contractual and

contract of service).
VI. OPERATIONS AND MANAGEMENT
A. RECRUITMENT
• POLICY ON RECRUITMENT: Opportunity for government

employment shall be open to all qualified citizens and positive efforts shall
be exerted to attract the best qualified to enter the service. Employees
shall be selected on the basis of fitness to perform the duties and assume
the responsibilities of the position.
• RECRUITMENT PROCEDURE:
1. PERSONNEL REQUISITION FORM – The Personnel Requisition

Form (PRF) originates from the requesting Division Head. Said form
is forwarded to HR Section / Recruitment for further analysis (salary
grade, qualifications, etc…). After which, PRF is send to the Chief
Accountant for the availability of funds. It should reach the Chief
Administrative Officer and be approved within two (2) working days.
From the Administrative Officer, PRF is forwarded to the Office of the
Executive Director for the final approval.
2. POSTING OF BULLETIN OF VACANCY – Vacant positions in
all levels shall be published in the bulletin of vacant positions in the
civil service office or through other modes of publication. Published
vacant positions shall likewise be posted in at least three conspicuous
places for at ten (10) working days. The Human Resource
Management Officer (HRMO) may also source/recruit through
government job fairs, post vacancies to the different universities and
institutions, etc. within the prescribed publication period.
3. PRELIMINARY SCREENING - The preliminary interview
often referred to as sight screening, is the first real contact with
the applicant. This is normally conducted by the Human Resource
Management Officer (HRMO) to see to it that they complied with
the minimum requirements/qualification standards of the position
applied for. This is also the first step in evaluating the applicants
based on Psychological interview/assessment.
4. TEST ADMINISTRATION – “Psychological tests” are measures
of general intelligence, mental ability and learning ability; specific
intellectual abilities, clerical, technical, supervisory and other
aptitudes; knowledge and proficiency of occupational and other

interests; and attitudes, personality and temperament.
4.1 Psychological test results can be used to: a) predict job

performance; b) compare applicants/candidates for the position.
4.2 Tests and test results are considered CONFIDENTIAL data and
will be handled ONLY by the HRMO or those with formal training
in the use of Psychological tests. A Psychological report will be
prepared for the information of the requisitioning unit.
4.3 The HRMO shall administer all the necessary tests to the short
listed applicants within two (2) working days from the day of the
preliminary interview, or, if time permits, immediately after the
interviews .
4.4 Different types of tests for different jobs and job categories will be
given. As required, an achievement test measuring the technical
know-how of an applicant may be administered by the HRMO.
This test may be designed by the Division Head.
4.5 Tests must be checked within five (5) working days after the
administration alongside with the psychological evaluation base
on the preliminary interview impressions and tests results. To
qualify, the applicant must pass 50% of the tests administered
except for the personality tests.
4.6 Validity of test is good for six (6) months only, if in cases that the
same person will apply for another or the same position, a few
identified tests will be given again and for some, a new set of tests.
5. INTERVIEW – Interviews shall be conducted within 7 working days

at the most, depending on the availability of the interviewers.
5.1 Interview for the Contract of Service and Job Order Personnel
shall be conducted by the Division Head of the requisitioning
department. Once identified, a memo to the Executive Director
shall be prepared by the HRMO/ Promotion Selection Board
(PSB) Secretary and noted by the Division Head. Effective date
shall commence upon approval.
5.2 Interviews for the Permanent, Contractual and Casual Personnel
shall be as follows:
• 1st Interview - Division Head of the requisitioning party or a
designated interviewer
• 2nd Interview - Chief Administrative Officer
• Final Interview - Promotion Selection Board (PSB) Chairman
6. PSB DELIBERATION - The NCCA PSB is a duly constituted body

which shall assist the appointing authority in the judicious and

objective selection of personnel for appointment in the career and
non-career service and the selection of personnel for personal and
professional advancement/ promotion in the organization according
to existing Civil Service Laws and Rules.
6.1 PSB prepares a systematic assessment of the competence and

qualifications of candidates for appointment, maintains fairness
and impartiality in the assessment of candidates.
6.2 The PSB evaluates and deliberates the qualifications interview/
test results of those listed in the selection line-up.
6.3 PSB deliberation must be conducted within five (5) working days
after the interview. PSB committee shall be composed of the
following:
• Chairperson/Management Representative
• Vice Chair/ Chief Administrative Officer
• PSB Secretary/ HRMO (Recruitment)
• 2nd level Representative
• 2ndlevel alternate Rep (In the absence of the 2nd level Rep)
• 1st level Representative
• 1st level alternate Rep (In the absence of the 1st level Rep)
• NEO Representative
• NEO alternate Rep (in the absence of the NEO Rep)
7. RECOMMENDATION LETTER and APPROVAL - The PSB

submits to the Executive Director the final list of candidates
recommended for appointment. The list of recommended candidates
should specify the top three (3) ranking candidates whose over-all
point scores are comparatively at par based on the comparative
assessment. Effective date of those who qualify will be upon approval
8. MEDICAL EXAMINATION - Medical or Physical examination is
viewed at the last hurdle in the selection system. It is a portion of the
selection system a candidate must pass before being considered for
employment. The purpose of the medical examination is to assess the
candidate’s fitness for work.
8.1 All selected / approved applicants must complete all the

requirements for employment including the pre-employment
physical examination under an accredited clinical diagnostic
center or any government hospital which will be charged to
applicant. Laboratory tests shall include but does not limit to the
following:
• Complete Blood Count (CBC)

• Fecalysis
• Urinalysis
• Chest X-ray
• Drug Test
• Complete Physical Examination
9. PRE-EMPLOYMENT REQUIREMENTS - Prior to the

Preliminary Interview, the following documents must be submitted
by the applicant:
• Application letter specifying the position applied for addressed to
the Executive Director and the PSB Chairman.
• Updated comprehensive resume indicating exact duration of
Employment
• Transcript of Records (TOR)
• Diploma
• 2 (two) most recent 2x2 photo
• Certificates of training attended
• Civil Service Eligibility (if any)
• Certificate of Employment and/or Clearance from previous
employer
• NBI clearance
• TIN
• Community Tax Certificate
• NSO Birth Certificate
• Marriage Contract (If any)
• NSO Birth certificates of children (if any)
10. EMPLOYMENT CONTRACTS/ APPOINTMENT PAPERS

- Soon as the final candidate is found physically fit for work, he/she
is scheduled to start for work and an employment contract for the
Contract of Service and Job Order Personnel will be prepared and
notarized. Likewise, Appointment papers shall be submitted to
Malacanang Field Office.
10.1 An employment contract is an official document which is

prepared to signify the agency’s confirmation of its decision to
employ a person and stipulating the terms and conditions of
employment a person has conformed to. Employment contract is
prepared in four (4) copies:
• 1st copy - employee
• 2nd copy - payroll
• 3rd copy - recruitment / information management
• 4th copy - 201 file

10.2 Appointment papers for the Permanent, Contractual and
casual employees required by the Civil Service Commission
(CSC) must be submitted to Malacañang Field Office, City
of Manila within thirty (30) days from the effective date of
appointment:
10.3 Appointment Papers – three (3) copies, signed by the Chief
Administrative Officer, PSB Chair and the Appointing Authority;
• Personal Data Sheet (PDS) – three (3) copies, with original and
recent photo;
• Position Description Form - three (3) copies
• Comprehensive resume – three (3) copies
• Certificate of Eligibility - three (3) copies
• Copies of Advertisements - three (3) copies
• Other documents as may deemed necessary;
11. REFERENCE/BACKGROUND CHECKING - Reference

checking maybe undertaken in various ways. It can be done by
phone, by mail or by personally interviewing the concerned party.
As much as practicable, reference or background checking should
be undertaken prior to employment. Should there be constraints that
will make it virtually impossible to accomplish the checking prior to
employment, such will be done during the employee’s coverage of the
first contract.

• Posting of Bulletin of Vacant positions

in all levels shall be published in the bulletin
of vacant positions in the civil service office
or through other modes of publication.
Published vacant positions shall likewise be
posted in at least three conspicuous places for
at ten (10) working days.
• Preliminary Screening is conducted by

the Human Resource Management Officer
PRF is filled-up by the requesting party (HRMO) to see to it that they complied with
and then submitted to Human Resource the minimum requirements/ qualification
Management Section (HRMS) standards of the position applied for.
• EMPLOYMENT CONTRACTS / • TEST ADMINISTRATION is administered

APPOINTMENT PAPERS – Appointment by the HRMO; the necessary tests are given
papers for newly hired employees for to the short listed applicants within two (2)
Permanent, Casual, or Contractual or an working days from the day of the preliminary
employment contract for the Contract of interview, or, if time permits, immediately after
Service and Job Order Personnel will be the interviews.
prepared and notarized.
• INTERVIEW – Interviews shall be conducted

• MEDICAL EXAMINATION - All selected / within 7 working days at the most, depending
approved applicants must complete all the on the availability of the interviewers.
requirements for employment including the
pre-employment physical examination under
an accredited clinical diagnostic center
or any government hospital which will be • PSB DELIBERATION - must be conducted
charged to applicant. within five (5) working days after the interview.
PSB prepares a systematic assessment of the
competence and qualifications of candidates
for appointment, maintains fairness and
impartiality in the assessment of candidates.
RECOMMENDATION LETTER and APPROVAL - The

PSB submits to the Executive Director the final list of
candidates recommended for appointment.

B. BENEFITS AND PERSONNEL SERVICES
B.1 EMPLOYEE WELFARE AND PERSONNEL BENEFITS
• Employee Benefits
Employees’ Social Services
Every employee with permanent, casual and contractual status

are required to apply for membership to the GSIS, Pag-Ibig and
PhilHealth to avail of the benefits being granted in accordance to the
provision of their respective laws.
1. Application for Membership
a) The Human Resource Management Section (HRM) shall provide

a membership application form to the employee. In turn, the
employee shall provide the necessary information required.
b) The employee shall return the form to the HRM for processing
within three (3) days upon receipt.
c) The HRM shall submit the said form to the concerned agency
with the following attachments: ]
• GSIS - Updated Service Record, Certificate of Premium
Contribution (if applicable)
• Pag-Ibig – 1 x 1 photo
• PhilHealth - Report of Employee-Members (ER 2) Form,
Certificate of Premium Remittance, (if applicable), and Birth
Certificate of employee or beneficiary for processing.
Process of Application for Membership:
Employee shall return

HR Section Membership the form to the HRM
Application Section.
GSIS
Pag-Ibig
PhilHealth

2. Loans Application
Employee loans are categorized as follows: GSIS Loans (Salary Loan,

Policy Loan, Emergency Assistance Loan, Housing Loans, Retirement
Loans and others) and Pag-Ibig Loans (Multi-Purpose Loan, Housing
Loan, Provident Loan and Calamity).
The procedure for the processing of said loans are as follows:
a) The employee shall secure Loan Application form from the HRM.
b) The employee shall attach the following required documents to the
application form:
• Copy of Policy Contract (to be Certified as True Copy)
• Service Record
• Certificate of Premium Remittance
• Certificate of Loan Remittance (if applicable)
• Latest Payslip (1 month)
c) Upon completion, the employee shall submit the application form and
its requirements to the HRM Section to verify as to the completeness
of the documents.
d) The HRM Section shall submit the application form together with a
transmittal form to the Administrative Officer V for signature. After
which all documents will be submitted to the concerned agency for
processing.
Process of Loans Application:
Employee shall
HR Section Loan Application return the form to
HRM Section upon
completion of required
documents.
GSIS
Pag-Ibig

3. PhilHealth Claims Application
Every employee who is a member of PhilHealth is entitled to the

benefits and services it provides. The following procedure for claims
application is as follows:
a) The employee shall secure PhilHealth Claim Form 1, 2 and 3 from

the HRM Section.
b) After providing the necessary information, the employee shall
submit the form with the Certificate of Contributions for the
last three (3) months and a Copy of the GSIS Policy Contract (if
applicable) to the HRM Section to verify as to the completeness of
the documents
c) The HR Section shall submit to the Administrative Officer V the
form for signature.
d) The employee shall then submit the claim form to the hospital
were he / she or his /her beneficiary is confined.
Process of PhilHealth Claims Application
HR Section
Employee shall return

Hospital
PhilHealth Claims the form t HRM Section
Application upon completion of required
documents.

4. Application for Separation / Retirement Benefit
When applying for Separation / Retirement Benefit, the employee

shall follow the following procedure:
a) The employee shall secure the application forms and the following
documents from the HRM Section:
• Service Record
• Application for Cash Surrender/Termination Value (CSV)
• Certificate of Surrender.
The Original Copy of Policy Contract should also be surrendered by

the employee.
b) Upon completion of the required documents, the employee

shall return the application forms to the HRM Section to verify
as to the completeness of the documents and for signature of
the Administrative Officer V. After which, the forms shall be
submitted to the GSIS for processing.
Process for Application of Separation / Retirement Benefit
Separation / Employee shall

HR Section
Retirement Benefit return the form to HRM
Application Section upon completion of
required documents.
GSIS

• Monetary Benefits
Monetary Benefits are remunerations provided by law (Civil Service

Memorandum Circulars and Department of Budget and Management
Budget Circulars). These include the following: Clothing Allowance,
Cultural Uniform, Year-End Bonus, Cash Gift and others. These
benefits are given to permanent, casual and contractual employees
and is determined by the HRM with the approval of the Finance
Division and NEFCA Office.
The processing of which is as follows:
1. The HRM shall prepare the General Payroll for audit of the
Finance Division and NEFCA Office.
2. Upon the audit approval, the General Payroll, shall be returned
to the HRM for Disbursement Voucher (DV) preparation with the
attachment of CSC and / or DBM Circulars.
3. The DV and the General Payroll shall be signed by the
Administrative Officer V and submitted to the Finance Division
and NEFCA Office for processing
Disbursement Voucher Processing of Monetary Benefits:
Step 1: For Auditing Finance Division and

Gen. Payroll
/ or NEFCA Office
Preparation
Gen. Payroll returned to

HRM HRM for DV Processing
For Processing
Step 2: Finance Division and
DV Preparation / or NEFCA Office

• Monetary Incentives
Monetary Incentives are remunerations provided by the Program on

Awards and Incentives for Service Excellence (PRAISE) and mandated by
CSC and DBM Circulars. These are Loyalty Award, Productivity Incentive,
Step Increment and others.
The procedure in determining the recipients is as follows:
1) Loyalty Award (CSC MC. No. 6, s. 2002)

a) The HRM Section shall determine the awardees through their
employment history. The award shall be given to regular
employees and officials who have rendered ten (10) years of
continuous and satisfactory service in government. For those who
have received the award for the first 10 years shall, upon reaching
their 15th or every fifth year anniversary, receive only the cash
equivalent to the preceding five years served. A awardees shall
receive a loyalty memorabilia and a cash gift of not less than P
500.00 but not more than P 1,000.00 for every year of service
b) After determining the awardees the HRM shall prepare the
General Payroll and the Service Record of the employee(s)
concerned and shall submit this to the Finance Division for audit.
c) After audit approval, the payroll shall be returned to the HRM
Section for preparation of the Disbursement Voucher (DV) with
the Certificate of Service Rendered (signed by the Executive
Director).
d) The Administrative Officer V shall sign the DV and the General
Payroll and shall be submitted to the Finance Division for
processing.

2) Productivity Incentive Bonus (PIB)
(DBM Circular No. 2002-3 dated January 2, 2002)
a) The HRM Section shall determine the employees and officials
who shall be granted the incentive by having at least a satisfactory
rating in their performance evaluation for two (2) semesters
preceding the year the in which the PIB will be paid. The
incentive pay shall not exceed the amount of P 2,000.00.
b) After consolidating the Performance Evaluation, the HRM shall
prepare the General Payroll and shall submit this to the Finance
Division and/ or NEFCA Office for audit.
the DBM Circular as attachment.

Payroll and shall be submitted to the Finance Division and /or
NEFCA Office for processing.
3) Grant of Step Increment

(R.A. No. 6758, Joint CSC and DBM Circular No. 1, s. 1990 and Joint CSC
and DBM Circular No. 1-2003)

a) Based on R.A. No. 6758 also known as the “Salary Standardization
Law (SSL)”, and the rules and regulations promulgated by
the CSC and the DBM, the HRM Section shall determine the
employees, and officials (permanent, casual, and contractual) who
shall be granted the Step Increment through their employment
history and the following criteria:
• Length of Service - For those who have rendered continuous
satisfactory service in a particular position for at least three
(3) years.
• Merit - For those who have rendered very satisfactory or
outstanding performance in assigned functions for two (2)
consecutive rating periods.
b) The HRM shall prepare the General Payroll and shall submit this
to the Finance Division and/ or NEFCA Office for audit.
the DBM Circular as attachment.
Payroll and shall be submitted to the Finance Division and /or
NEFCA Office for processing.
Disbursement Voucher Processing of Monetary Benefits:
Step 1: For Auditing Finance Division and

Gen. Payroll
/ or NEFCA Office
Preparation
HRM
Determines the Gen. Payroll returned to
employees/officials HRM for DV Processing
who will receive the
monetary incentive.
For Processing
Step 2: Finance Division and
DV Preparation / or NEFCA Office

• POLICY ON THE AVAILMENT OF PHILHEALTH BENEFITS
1. MEMBERSHIP
a. Employees whether regular, casual or contractual, who renders
services in National Commission for Culture and the Arts must
be automatically registered as PhilHealth members under the
Employed Sector Program as mandated by law:
Registration procedures and documentary requirements

• For newly hired employees without PIN yet
• Fill out PhilHealth Membership Registration Form
• Attach clear copy of supporting documents for qualified
dependents declared
• Submit to the HR Department for them to forward the above
documents to PhilHealth together with Er2 Form (Report of
Employee-Members).
• After processing, PhilHealth will send the member, through
the employer, his/her PhilHealth Identification Number or
PIN and a copy of the Member Data Record
• For newly hired employees with PIN already
• Report to your employer your PIN for them to indicate the
same in their Er2
2. AMENDING YOUR MEMBERSHIP DATA

a. Data amendment procedures
Submit duly accomplished Member Data Amendment Form or
(M2) with the following supporting documents as applicable:
• Correction or change of name [Original or Certified True
Copy (CTC) of the Birth Certificate, or in its absence, any two (2)
of the following secondary documents]:
- Marriage Contract/Certificate, if married
- Passport
- NBI Clearance
- PRC ID
- SSS/GSIS ID
- Postal ID
- Driver’s License
- Alien Certificate of Registration or (ACR)
- Duly notarized Joint Affidavit of Two (2) Disinterested
Persons attesting to the veracity of the name of the person
requesting for amendment

• Correction of date of birth [Original or Certified True Copy
(CTC) of Birth Certificate, or in its absence, any two (2) of the
applicable supporting documents mentioned above, except for
PRC ID and the joint affidavit].
• Change of civil status:
Single to Married - Original or CTC of Marriage Contract / Certificate
Married to Widowed - Original or CTC of Death Certificate of
spouse or Judicial Declaration of Presumptive Death
Marriage Annulled - Original or CTC of annulment papers
• New / additional dependents:
Legal spouse - CTC of Marriage Contract / Certificate
Legitimate or illegitimate children - CTC of the Birth Certificate
Stepchild/ren - CTC of Marriage Contract / Certificate between
the natural parent and the stepfather/mother and Birth
Certificate/s of the dependent stepchild/ren
Disabled child/ren 21 years old and above - CTC of Birth
Certificate and Certification from attending physician stating
dependent is disabled
Adopted child/ren - Court Decree of Adoption
Parents - CTC of Birth Certificate of member and any proof
attesting the date of birth of the parents
• Qualified Dependents
The following also enjoy PhilHealth coverage without additional
premiums for each qualified dependent:
- Legal spouse (non-member or membership is inactive)
- Child/ren - legitimate, legitimated, acknowledged and illegitimate
(as appearing in birth certificate) adopted or step below 21 years
of age, unmarried and unemployed. Also covered are child/ren 21
years old or above but suffering from congenital disability, either
physical or mental, or any disability acquired that renders them
totally dependent on the member for support.
- Parents (non-members or membership is inactive) who are
60 years old, including stepparents (biological parents already
deceased) and adoptive parents (with adoption papers).
- All your qualified dependents are entitled to a separate coverage
of up to 45 days per calendar year. However, their 45 days
allowance will be shared among them.
Important:
Your dependents need to be declared and/or updated
with PhilHealth to include them in your Member Data
Record or MDR, your official membership profile with
PhilHealth. Your updated MDR will make your benefit
availments easier and convenient.

3. AVAILMENT CONDITIONS AND PROCEDURES
Availment conditions
The following must first be met to avail of your PhilHealth benefits:
• Payment of at least three monthly premiums within the
immediate six months prior to confinement.
• Confinement in an accredited hospital for at least 24 hours
(except when availing of outpatient care and special packages)
due to an illness or disease requiring hospitalization. Attending
physicians must also be PhilHealth-accredited.
• Availment is within the 45 days allowance for room and board.
Benefit availment procedures

a. Secure copy of Premium Payments Certificate
b. Duly accomplished PhilHealth Claim Form 1 (original)
c. Clear copy of Member Data Record (MDR).
d. Submit to the billing section the following prior to discharge from
the hospital:
e. If dependent - patient is not listed yet in the MDR, submit
applicable proof of dependency.
• POLICY ON ISSUANCE OF MEDICINE
Rationale
Pursuant to CSC Memorandum Circular No. 33, s, 1997 regarding

“Policy on working Conditions at the Work Place” and pursuant to
Resolution No. 97-4684 dated December 18, 1997, “the Civil service
Commission promulgates and adopts policies requiring all govern-
ment offices to provide First Aid Kit/Facilities. Thus, the National
Commission for Culture and the arts establishes a clinic last Jul 1999
and a nurse was hired with following functions
• Provide medications for temporary relief of ailment among NCCA
employees and clienteles during office hour
• Administer first aid treatments and assist in the transportation
of NCCA Employee and clienteles to the nearest hospital during
emergency cases
• Conduct inventory and ensure availability of medicines and other
supplies for emergency needs

1. Entitlement of the NCCA Medical services
All employees personnel regardless of status, Execom member,
NCCA consultants, NCCA security guards and clienteles may avail
all of the medical services provided by the clinic.
2. Authority Dispense Medicine
Only the agency nurse is allowed to issue medicine. In cases
when the nurse is not available to dispense medicine, the HRM
personnel will be automatically authorized to issue medicine and
provide health care to the extent of her/his knowledge.
(Only the Nurse and the administrative Office has the authority to
access the Medicine Cabinet)
3. Medicine issuance
a. 2 tablet/capsules per issuance – Medicines are for Emergency use
and for relief of ailment while in the office. Not for maintenance
or for use during travel.
b. All medicine should be recorded in a logbook and must be signed
by the patient and the nurse/designated HRM personnel.
B.2 INFORMATION MANAGEMENT & PERSONNEL SERVICES
1. Information Management is one of the vital parts in organization.

Information, as we know it today, includes both electronic and
physical information. The organizational structure must be
capable of managing this information throughout the information
lifecycle regardless of source or format (database, paper
documents, electronic documents, audio, video, etc.) for delivery
through multiple channels that may include telephones, Internet
Protocol (IP), cell phones and web interfaces.
1.1 Information must be made available and shared. Not all
information is open to anyone, but in principle the sharing
of information helps the use and exploitation of organization
knowledge as a whole.
a) Administrative Integrated System (AIS) or new PMIS, this
is where the information/data pertaining to personnel were
encoded in a database system as well as updating of personnel
records from time to time.
b) The 201 file is the repository of all personnel records for an
individual Service Member. It contains Personnel Data,
Personnel Action, Legal Documents, Employee Benefits,
Trainings, Disciplinary Action and other memorandum.

From the PDS

HR encode/update the
submitted by Generate report
database/201 file
employees
For HR 201 file

(as required by CSC)
2. Personnel Services are assistance given to employees by the

Human Resource Management Section (HRM) to NCCA
employees. This includes the processing of the following
documents: Issuance of Certificates of Employment, Clearance
Forms, Fidelity Bond Certificates, Acceptance of Resignation,
Identification Cards and other documents. The following is the
procedure being implemented:
Issuance of Certificates of Employment, Clearance Forms,

Fidelity Bond Certificates, Acceptance of Resignation and other
HR documents
a. The employee shall secure a request form from the HRM
Section stating the purpose for its usage.
b. The HRM Section shall process the requested documents
within three (3) days and/or depending on the urgency;
and submit the document to the authorized personnel for
signature.
c. It is the responsibility of the employee to get their requested
document within the three-day period

Personnel Services Procedure
Request for: Certificate of Employee shall

Employment, Clearance, fill-out request
Acceptance of Resignation, forms and get their
Fidelity Bond Certificates, and requested document
HR
ID card. within 3 days.
shall process the
requests within 3 days.
Employee shall
HRM shall provide Data fill-out the form
for ID processing and provide the
Authorized required documents.
Signatory
Issuance of Identification (ID) Cards
The Policy on NCCA ID cards shall be followed when an employee and / or

personnel is requesting for an Identification Card.
Identification Card Preparation Procedure

a. Updating/encoding of employees’ information
b. Preparation of IDs (printing and cutting)
c. Secure signature of employees
d. Secure signature of the Executive Director
e. Laminating of IDs
f. Dissemination of IDs to respective employees
Updating/Encoding of
Personnel Information
Preparation of IDs
(Printing and cutting)
Secure signature of
employees and the
Executive Director
Laminating of IDs
Dissemination of IDs to
respective employees

Preparation of Appointment papers and Contract of Service
Procedures in the preparation of the renewal of appointment papers for

non-career positions and contracts for Contract of Service and Job Order
personnel:
a. Preparation of Memorandum and Matrix for Renewal of
appointment/contracts
b. Facilitate approval of Memorandum and Matrix for Renewal
c. Updating / editing
d. Printing (2 original copies)
e. Sorting/arranging according to division/ section/room assignment
f. Routing for signature to respective employee(s) and signatories
g. Make follow-ups on signed appointments/contracts
h. Records and forwards documents to GSS for notarization and/or
CSC approval
i. Segregating per copy (employee, payroll, 201 file, central file’s copy)
j. Facilitate receiving by employees
k. Filing of accomplished appointment/contracts (central file, 201 file,
payroll)
Preparation of Memorandum and Matrix for Renewal

Approval/disapproval of
the Renewal of contract
Facilitate approval of renewal of appointment/contracts
indicated in the matrix
Updating/editing of Appointments/Contracts
Printing (in 2 original copies)
Sorting/Arranging per Division and section
Routing for signature to respective employee(s) and

signatories
Make follow-ups
For appointment papers,
Recording and forwarding to Messengerial unit for CSC policies on appointment
notarization process/CSC approval papers shall apply
Segregating per copy (employee, payroll, 201 file, central

file’s copy)
Facilitate receiving by employees
Filing of accomplished appointment/contracts (central

file, 201 file, payroll)
B.3 201 ADMINISTRATION
The 201 File is the employment data file of an employee. It is divided into
five parts: the personnel data, personnel actions, legal documents, employee
benefits and performance evaluation.
Upon hiring of an employee, the HRM Section shall provide a 201 containing
the basic requirements, namely: Transcript of Records, Resume, Updated Per-
sonal Data Sheet, CSC Eligibility Certificate, NBI / Police Clearance, Medical
Certificate, Clearance from previous Employer (if applicable) and Seminar /
Training Certificates.
It is the responsibility of the employee to update his / her 201 file of the neces-
sary documents.
C. PAYROLL PREPARATION
The following are the Standard Operating Procedures in the processing of the
Payroll in the NCCA.
1. Edit DTR on Database: Leave Forms, Locator Slips, Certificate of

Appearance for Travel
2. Print DTR and distribute to employees for their signature and signed
by the Division Chiefs
3. Compute the DTR and validate the proper attachments
4. Print the General Payroll to be submitted to the finance for audit
including the attachments
5. Prepare Obligation Slip Voucher
6. Prepare Database Report for Land Bank to be credited to the ATM’s of
employees
7. Print Pay slip to be distributed to concerned employees
Work Flow
Edit DTR on Print DTR and Compute and Print General

Database Distribute Validate Payroll
Prepare Prepare
Print Pay slips Database Disbursement
Report for LBP Voucher

• TIME KEEPING
All officers and Employees should strictly observe the prescribed office hours.
1. Employees should log-in/out in the computerized Bundy Clock

2. Edit DTR: Leave Forms, Locator Slips, Certificate of Appearance
3. Print DTR for monitoring of Absences and Tardiness
Work Flow
Log In/Out Print DTR for

Edit DTR
Bundy Clock monitoring
• LEAVE MONITORING
Officers and Employees are entitled to 15 days vacation and 15 days sick leave
for one year with full pay, it is earned every month exclusive of Saturdays,
Sundays and Public holidays, without limitation as to the number of days
vacation and sick leave.
1. Accomplish the leave form from the HRD

2. Indicate if Sick/Vacation Leave
3. Submit to the immediate supervisor for recommendation
4. File the form to the HRD for approval of the Chief Admin Officer
5. Update the leave forms upon approval of the Chief Admin Officer
Work Flow
Accomplish Indicate Sick/ For recommendation of

leave form Vacation Leave the supervisor
Update leave upon For approval of the

approval of the Chief Chief Administrative
Administrative Officer Officer

• PROCESSING OF OVERTIME PAY
1. Accomplish the request for authority to render overtime form from

the HRD
2. File the form to the HRD for approval of the Chief ADMINISTRATIVE
OFFICER
3. Submit the Authority to render overtime to the HRD including the
proper attachments
4. Compute the overtime pay and submit to the finance division for audit
5. Prepare Obligation Slip Voucher for check preparation
6. Prepare database report for LBP to be credited to the ATM of
employees
Work Flow
File for approval of the

Accomplish the Submit to HRD Compute and submit to
Chief Administrative
request for OT for processing finance for audit
Officer
Prepare database Prepare Disbursement

report for LBP Voucher
• PROCESSING OF OBLIGATION SLIP VOUCHERS
For First Salary / Last Salary / Terminal Pay / Salary of Consultants

1. Submit DTR and Accomplishment Report for the period. For
consultants: attach accomplishment report only
2. Prepare schedule of computation and submit to finance for audit
3. Attach contracts/clearance and other documents needed
4. Prepare Obligation Slip voucher for check
Work Flow
Submit DTR and Prepare

Prepare schedule of Attach proper
accomplishment disbursement
computation documents
report voucher

• OVERTIME PAY OF DRIVERS
Processing of Overtime Pay
1. Accomplish the request for authority to render overtime form and trip
ticket
2. File the form to the HR Section for approval of the Chief AO
3. Submit the Authority to render overtime to the HR Section including
the proper attachments for processing
4. Compute the overtime pay and prepare summary of OT & payroll
summary
5. Submit to the finance division for audit
6. Prepare Obligation Slip and routing slip for check preparation
7. Prepare database report/payroll advice for LBP to be credited to the
ATM of employees
Work Flow
Compute and
Accomplish the
File for approval of Submit to HR for prepare summary
request for OT and
the Chief AO processing of OT & payroll
trip ticket
summary
Prepare database Submit to the

Prepare Obligation
report (payroll finance division for
Slip and routing slip
advice) for LBP audit
D. TRAINING
The NCCA recognizes its employees as its most valuable assets. As such, the
NCCA provides its personnel with equitable opportunities for personal growth
and development and shall equip them with capabilities that would enable
them to contribute to the realization of the agency’s goals and objectives. The
agency has established a personnel training and development program that
applies to all employees regardless of status, rank and salary.
• In-House Training
The NCCA has a Training Officer which coordinates the training needs of
the NCCA employees. A Training Needs Analysis (TNA) is conducted which
becomes the basis of the training design/program for the employees. After

conceptualization of the training course needed, this is submitted to the
Administrative Division Chief for proper endorsement to the Management
Committee (MANCOM). The following is the In-House Training work flow:
1. The Training Officer shall identify START

training needs of the NCCA
employees through conducting a
Training Needs Assessment (TNA).
It can be done in the following
Training Needs
methodologies: observation,
Assessment (TNA)
interview, document analysis, focus
group or questionnaire/ survey.

2. The Training Officer shall design
a Training program consisting of
appropriate training courses which Training Program Training Officer
Design – “revisions”
are based on the identified training
needs of the employees, section or
division.
3. The Training Officer shall submit the

designed Training program to Chief
Administrative Officer for further
evaluation. If approved, the Chief Chief Administrative Disapproved
Administrative Officer shall properly Officer
endorse it to the Management
Committee (MANCOM) for final
review and approval. Otherwise, it
shall be brought back to the Training Approved
Officer for revision.
4. The Management Committee

(MANCOM) shall strictly assess Management
the endorsed Training program. Committee Disapproved
(MANCOM)
If approved then the Chief
Administrative Office shall endorse
it to the Training Officer for proper Approved
implementation.

5. The Training Officer shall then

prepare the Annual Training plan,
schedule, needed Training module/s
Preparation
and budget. If there is no competent (Training Plan,
trainer or speaker about a specific Module etc.,)
approved training course then the
Training Officer shall look for an
external trainer. Implementation
6. The Training Officer shall announce

through memorandum each
approved training course including Training
Announcement
the participants who will attend one
(1) week before its execution.
7. The Training Officer shall conduct

or administer the training course.
If there is an external trainer, he Conduct of the
or she shall assist the latter in Training
the implementation of the whole
training program.
8. After the conduct of the training,

the Training Officer shall distribute Post Training
the post training evaluation form to Evaluation
each participant to know the training
effectiveness in terms of the learning
(knowledge, skills and attitude)
reaction, comment and suggestion
END
about the training.

• Invitational Training/s
Various institutions or agencies both from public/government or private

normally send Training invitations (or seminar, workshops, scholarship etc.,)
to NCCA. If such is necessary, a Training Requisition form shall be completely
accomplished with signature of the section and division heads of the
requesting party. This must be submitted to Human Resource Management
office/Training Development unit and will be carefully reviewed by the
Personnel Development Committee (PDC) for recommending approval; and
by the Executive Director for final approval.
1. The fully accomplished Training START

Requisition form shall be submitted
to the Human Resource Management
Section/Training and Development
Unit for initial review. Attached on
Training Requisition
it are the complete requirements of Form
Disapproved
the training, seminar or scholarship
being applied.
2. The Human Resource Management

section through the Training Officer Approved
shall then coordinate the training
request to Chief Administrative
Officer and Personnel Development
Committee (PDC) Chairperson. Human Resource
Disapproved
If necessary, it shall ask the Management
recommending approval of the
Personnel Development Committee
(PDC) in a meeting. Approved

3. The Executive Director shall

hold the final approval of each Chief Admin.
Officer/PDC Disapproved
training request. Approved or Chairperson
disapproved training request is
endorsed back to the Personnel
Development Committee (PDC), Approved
Chief Administrative Officer,
Training Officer and down to the
requesting party for implementation Executive Director Disapproved
or non-implementation. If approved,
the requester thru the aid of the
Training Officer shall complete other Approved
requirements such as the filling up
of training agreement if possible,
allocation of budget and other
Implementation
related matters.
4. As part of the Training agreement,

the Trainee shall submit a Post
Training Evaluation report together Post Training
with the outline of the echo- Evaluation
seminar which shall be conducted
to the personnel concerned, to the
Personnel Development Committee
one (1) week after completion of the
END
training.

-Appendix 1-
INDIVIDUAL DEVELOPMENT PLANNING GUIDE
Introduction
NCCA must create a culture that encourages, supports, and invests in

the short-term development of the employees. Employee’s professional
development should be an ongoing process to ensure employees are staying
current if not one step ahead-in their fields and mission-critical competencies.
Planning for continuous development must be anchored to the NCCA’s
mission, goals, objective, and needs, as well as be tied to the employee’s work
and career goals.
This tool contains the following information and guidance:

• Purpose and benefits of individual development planning;
• Roles and responsibilities;
• Individual profession development process,
• Key elements of an individual professional development plan.
Purpose and Benefits of Individual professional Development

Planning
Individual professional development planning helps identify the employee’s

career development goals and the strategies for achieving them. Typically, the
employee will complete and Individual Professional Development Plan on an
annual basis. This plan is intended to:
• Encourage the employee to take ownership of his/her career
development;
• Provide an administrative mechanism for identifying and tracking
development needs and plans;
• Assist in planning for the agency’s training and development
requirements.
Individual professional development planning benefits the organization by

aligning employee training and development efforts with the mission, goals,
and objectives of the agency. Supervisors develop a better understanding of
their employees’ professional goals, strengths, and development needs- which
can result in more realistic staff development planning. Employees take
personal responsibility for their career development, acquiring or enhancing
the skills they need to stay current in required skills.

Roles and Responsibilities
Supervisors and employees work together to complete the employee’s

development plan, but employees are ultimately responsible for taking the
initiative for their professional development.
Employees should:
• Assess their level of competence vis-à-vis the competencies, skills, and
knowledge required in their jobs;
• Identify their professional career goals and development needs and
various training and development opportunities that will help them
achieve those goals and meet those needs;
• Periodically assess their progress toward reaching their goals.
Supervisor should:
• Realistically assess employees’ strengths and development needs vis-
à-vis organizational requirements;
• Provide regular (e.g. annual) opportunities to discuss and plan for
employees’ development;
• Ensure the alignment of employees’ career goals and development
needs to work unit goals/objectives;
• Help employees identify appropriate training and development
opportunities;
• Evaluate outcomes of employees’ training and development efforts.
Individual Professional Development Planning Process
The individual development planning process requires communication and

interaction between the supervisor and the employee. It involves five phases:
Employee/
Pre-Planning Prepare IPDP Implement IPDP
Supervisor Meeting
Evaluate Outcomes

1. Pre-Planning- Supervisor and employee prepare independently for
meeting;
2. Employee/Supervisor Meeting – Discuss employee strengths,
areas for improvement, interest, goals, and organization
requirements;
3. Prepare Individual Professional Development Plan
– Employee, in consultation with supervisor, completes plan for
individual development;
4. Implement Plan- Employee pursues training and development
identified in plan.
5. Evaluate Outcomes- Supervisor/employee evaluate usefulness of
training and development experiences.
Key Elements of an Individual Professional Development Plan
It is considered a good management practice, and many agencies have devel-

oped their own IPDP planning process and forms. While there is no one “cor-
rect” form for recording and employee’s professional development plan, and
effective plan should include the following key elements:
• Employees profile- name , position title, office;

• Career goals- short-term and long term goals linked to work unit/
section/division goals/objectives and employee’s development needs.
• Strategies- approach or implementation methodology that will lead to
achieve the goal.
• Training and development opportunities-specific formal classroom
training, workshops, rotation assignments, shadowing assignments,
on-the –job training, self-study programs, professional conferences/
seminars, etc. that employee will pursue with estimated and actual
completion dates;
• Signatures- including supervisory and employee signatures and date.
PROGRAM FOR EXECUTIVES/MIDDLE MANAGEMENT
Middle Management Development Program – for Division Chiefs,

supervisors and other officers of comparable rank. This type of training
program aims to provide the participant with human, management
and administrative skills through a series of planned human resource
interventions.

Executive Development Program – for official or executives who belong

to the third level in the career service. The program shall be composed of
lectures, activities and experiences sharing and continuing education type
intended to enhance the knowledge, administration/managerial skills of
the participant .
Pre-Retirement Program – for would-be retirees. The program aims to

familiarize the retirees with the government retirement plans and benefits
as well as prepare and equip them with business opportunities or other
productive option pursuits to keep them busy and fulfilled even after
retirement.
DEVELOPMENT PROGRAMS (but not limited to the following)

Policy studies
Public Administration/Public Management
Cultural and Arts Administration
Management capabilities or competency
Leadership/Supervisory Skills Training
Organizational designing
Artistic Trainings (Dance, theater, music, visual arts, literary, etc.)
Career development
Qualifications:
• Must be a permanent employee*
• With at least “Very Satisfactory” performance rating for 2 recent
rating period
• Performing supervisory function (SG 22 above)
• With supervisory experience of at least one year (for local training;
five years for foreign training)
(*contractual employee may be considered only if there is no permanent
employee to be sent to the training and/or if position held is a lone/key
position that is relevant to the specialized training)

Criteria for Evaluating Trainee/Applicants
• Must meet the basic qualifications of the training
• Must have at least “Very Satisfactory “ rating for 2 consecutive rating
periods as supervisor/manager
• Must have served/completed the service obligation if with previous
scholarship or training
• Training must be directly relevant or needed in order to perform the
function in terms of skills development, capability or competence
building.
Note: Priority may be given to those who have not yet undergone any train-
ing whatsoever, provided the applicant meets the basic requirements for the
training.
Obligations of the Trainee:
Signing of Service Obligation Contract/Return of Service

Well written and/or documented Training Report
Module or materials given during the training
Echo Seminar (as determined by the PDC)

Supply Management Section
SUPPLY MANAGEMENT SECTION

I. GOAL AND OBJECTIVE
The Supply Management Section, a section of the Administrative Division, is

tasked to handle the procurement, safekeeping, releasing and inventory of the
agency’s supplies, materials, equipment, including books and art pieces.
II. FUNCTION
• Prepares the Annual Procurement Program (APP) based on the

consolidated List of Estimated Supplies & Materials (LESM) and List
of Estimated Equipment (LEE) submitted by all divisions / sections
• Procurement of all supplies, materials, equipment based on the
approved APP
• Stocks and releases withdrawn supplies, materials, equipment
• Facilitates payment to suppliers for the delivered supplies, materials,
equipment
• Maintains and updates the following records :
- RIS File
- PR File
- P.O. / J.O.
- Stock Cards / Bin Cards
- Equipment Ledger Cards / Property Cards
- RSMI File
- Property Acknowledgement Receipt (PAR) File
• Prepares the following reports:
- Annual Procurement Program
- Report of Supplies & Materials Issued
- Report of Books and Other Publications Issued for
Complimentary, Sale and Consignment
- Report on the Physical Count of Supplies & Materials
- Report on the Physical Count of Equipment
- Report on the Physical Count of Paintings
- Report on the Physical Count of Books and other Publications
• Facilitates the repair of small equipment
• Conducts Annual Inventory of Supplies, Materials, Equipment and
Paintings

III. STANDARD OPERATING PROCEDURES
A. Preparation of Annual Procurement Program (APP):
1. Receives the List of Estimated Supplies and Materials (LESM) and the
List of Estimated Equipment (LEE) from all divisions / sections;
2. Evaluates the LESM & LEE, indicates the estimated cost of items
listed and consolidates these into an Annual Procurement Program
(APP);
3. The Clerk initials on the “prepared by” portion of the APP and the
Administrative Officer / Supply Officer signs the “prepared by”
portion;
4. Chief Administrative Officer signs the “Recommending Approval”
portion of the APP;
5. Executive Director approves APP, keeps the original copy for file and
provides copies to the following for reference and guidance:
• All divisions
• Budget Unit
• Accounting Unit
FLOWCHART
Consolidates
Submission of
Evaluates LESM / LEE into
LESM / LEE
APP
Chief Admin. Administrative

Exec. Director
Officer signs the Officer signs the
approves the
“recommending “Prepared by”
APP
approval” portion portion of the APP
Provides copies to
all divisions, Budget,
Accounting

B. Quarterly Procurement of Supplies & Materials:
1. Clerk post an advertisement using the Philippine Government

Electronic Procurement System (PhilGEPS) based on the quarterly
supply, materials and equipment requirements as indicated in the
approved APP and awaits quotations from the Suppliers.
2. Upon receipt of at least three (3) quotations, clerk prepares Abstract
of Canvass.
3. Clerk prepares Purchase Request (PR), Purchase Order (P.O.) or
Job Order Contract (J.O.) and other related documents and assigns
corresponding control numbers based on the last entry.
4. Submits to Chief Administrative Officer for approval.
5. Submits to Budget Officer for “obligation” of payment.
6. Accountant signs on the “Funds Availability” portion of the P.O. / J.O.
7. Executive Director approves the P.O. / J.O.
8. Supplier acknowledges P.O. / J.O.
9. Supply Unit keeps the P.O. / J.O. awaiting delivery of the supplies.
FLOWCHART
Posting of Ads in Preparation Preparation of PR,

the PhilGEPS of Abstract of P.O./ J.O. and other
Canvass related docs.
Accountant signs Chief AO approves

Exec. Director
“funds availability” and Budget Officer
approves PO/JO
portion of PO/JO obligates payment
Supplier Supply Unit keeps

acknowledges PO/JO awaiting
PO/JO delivery of supplies

C. Delivery and Receipt of Supplies, Materials and Equipment:
1. Checks if quantity ordered (based on the PO/JO) is the same as the

quantity received; checks details of P.O. /J.O.
2. Signs Delivery Receipt (D.R.) and Sales Invoice (S.I.) to acknowledge
receipt of items delivered; keeps original copy of DR and SI.
3. Photocopy DR / SI and give copy to Accounting Unit.
4. Photocopy DR / SI, PO/JO and other related documents and give
copy to COA to notify deliveries of procured items.
5. Keeps delivered items in a temporary storage.
FLOWCHART
Checking of items Delivery Receipt and

delivered based on Sales Invoice are
PO / JO signed
Photocopy of
Photocopy of DR/SI
documents for COA
for Accounting Unit
information
Delivered items are

kept in temporary
storage
D. Inspection and Acceptance of Supplies, Materials and Equipment:
1. Clerk prepares the Inspection and Acceptance Form and forwards it

together with other documents to the available Inspection Committee
Member.
2. Members of the Inspection Committee verifies quantity, quality and
condition of the delivered items;
3. Notes findings in the inspection and signs the “Inspection” portion of
the Inspection and Acceptance Form; for common supply stock, the
Administrative Officer signs in the “Acceptance” portion of Inspection
and Acceptance Form.
4. Delivered items are arranged in the stockroom where they are
recorded in individual bin cards (except for supplies & materials
which are charged to Project Fund and equipment which goes directly
to the requesting party)
5. Recording in the Stock Cards / Bin Cards of delivered items.

FLOWCHART
Preparation
Inspection
of documents
Committee inspects
for Inspection
items
Committee
Committee notes
Admin Officer signs
findings and signs
in the “Acceptance”
in the “Inspection”
portion of IAF
portion of IAF
Recording of
Inspected items go delivered items in
into the stockroom the stock cards /
property cards
E. Preparation of Disbursement Voucher (DV) for payment of purchases:
1. Clerk prepares DV based on the information on the P.O. / J.O. / SI/

DR and other related documents and attach routing slip.
2. Supply Assistant initials on “Certified” portion on box A of DV.
3. Chief Administrative Officer signs on the “Certified” portion on box
A of DV (except for payment for the purchases of supplies, materials
and equipment which are charged to Project Fund, will be signed by
Division Chief concerned)
4. Submits DV to the Accounting Section.
FLOWCHART
Types and prepares DV

and routing slip
Supply Officer Assistant

initials on the box A
Chief Administrative Officer

signs on the box A
Submits DV to Accounting
Section

F. Issuance of Supplies and Materials:
1. Point person or the requisitioner prepares RIS monthly or when the

need arises.
2. Division Chief concerned signs on the “Requested by” portion of the
RIS.
3. Supply Assistant determines availability of stock and updates Annual
Procurement Program-Work Plan (APP-WP) to monitor the supply
usage by division / section concerned and assigns RIS number.
4. Chief Administrative Officer approves RIS.
5. Stockroom Keeper issues supplies & materials and records quantity
issued and balance in the bin card.
6. Clerk delivers released S & M to the divisions / sections and
requisitioner signs on the “Received by” portion of the RIS to
acknowledge receipt of S & M.
7. Photocopy RIS and give copy to point person / requisitioner.
8. Keeps original RIS for the preparation of Report of Supplies and
Materials Issued (RSMI) at the end of the month.
FLOWCHART
Update of APP-WP
Requisitioner Division Chief
and designation of
prepares RIS signs RIS
RIS number
Delivery of S & M
Stockroom keeper Chief AO
issued to Divs. /
issues S & M approves RIS
Sects.
Requisitioner Photocopy of Original RIS keep on

acknowledges RIS and give to file for preparation
receipt of S & M requisitioner of RSMI

G. Issuance of Equipment:
1. Supply Assistant prepares the Acknowledgment Receipt of Equipment

(ARE)/Property Acknowledgment Receipt (P.A.R.) and property
sticker.
2. Records equipment in the Property Card.
3. Administrative Officer signs in the “Received from” portion of the
ARE/P.A.R.
4. Delivers equipment to end-user or property custodian and signs in
the “Received by” portion of ARE/P.A.R. to acknowledge receipt of
equipment.
5. Photocopy ARE/P.A.R. and give copy to end-user.
6. Original ARE/P.A.R. to be filed in employee’s file folder.
FLOWCHART
Preparation of Admin Officer signs

Recording in the
ARE/P.A.R. & Property in the “Received from”
Property Card
Sticker portion of ARE/ P.A.R.
End-user signs in the

Delivery of equipment
“Received by” portion
to end-user
of ARE/P.A.R.
Photocopy of ARE/P.A.R. Original RIS keep on file

for end-user for preparation of RSMI
H. Preparation of Report of Supplies and Materials Issued:
1. Supply Assistant pulls out the original RIS from file and prepares a
separate Report of Supplies and Materials Issued (RSMI) for F-101 &
F-151.
2. Supply Assistant initials on the “Certified” portion of RSMI.
3. Administrative Officer signs in the “Certified” portion of RSMI.
4. Supply Unit reproduces RSMI.
5. Submits original and duplicate copy to Accounting Unit.
6. Supply Unit keeps triplicate copy for file.

FLOWCHART
Pulls out RIS from Prepares RSMI for

file F-151 & F-101
Admin Officer signs Supply Asst initials

in the “Certified” on the “Certified”
portion of RSMI portion of RSMI
Submits original
Supply Unit keeps
and duplicate copy
triplicate copy
to Accounting Unit
I. Physical Inventory of Property, Plant and Equipment:
1. Administrative Officer prepares the documents needed by the

Inventory Committee (i.e. Previous Year Inventory Report, List of
Newly Acquired Equipment, Acknowledgment Report of Equipment /
Property Acknowledgment Receipt, Property Stickers).
2. Inventory Committee performs the Physical Count to be witnessed by
a COA representative (informs the divisions / sections of the schedule
of Inventory taking).
3. Administrative Officer prepares the Inventory Report of P.P.E.
4. Supply Unit reproduces Inventory Report, keeps original copy for file
and provides copies for Accounting Section and COA for information.
5. Administrative Officer prepares Inventory and Inspection Report of
Unserviceable Property (IIRUP) and Waste Material Report (WMR)
of all the PPE for disposal and submits to the disposal committee.
6. Administrative Officer makes investigation of all missing properties
and prepares formal report to be submitted to concerned officials.
FLOWCHART
Prepares documents Administrative Officer

Execution of Physical
for Inventory prepares Inventory
Count of PPE
Committee Report
Administrative Officer Photocopy for

prepares IIRUP / WMR of Accounting Unit and
properties for disposal COA
Administrative Officer
makes report on missing
properties

J. Issuance of Books and Other Publications for Complimentary and

Consignment Copies:
1. Requesting party prepares RIS.

2. Supply Unit receives RIS completely signed on the “Requested by”
and “Approved by” portion of the RIS.
3. Clerk records RIS in the logbook and assigns RIS #.
4. Stockroom Keeper issues book and records quantity issued and
balance in the bin card.
5. Requesting party signs on the “Received by” portion of the RIS to
acknowledge receipt of book.
6. Photocopy RIS and give copy to requisitioner, which also serves as
gate pass.
7. Supply Unit keeps original RIS for the preparation of Report of Books
Issued for Complimentary or Consignment.
FLOWCHART
Clerk records receipt

Requisitioner
of RIS, duly signed and
prepares RIS
assigns #
Requisitioer
Stockroom keeper
acknowledges receipt
issues Book
of book
Original RIS
Photocopy RIS
keep on file for
and give to
preparation of
requisitioner
Report
K. Issuance of Books and Other Publications for Sale:
1. Requesting party goes to the cashier to pay for the requested book.
2. The Cashier prepares RIS and issues Official Receipt (O.R.) to the
requesting party.
3. Supply Unit receives RIS and checks completeness of information of
requests in the RIS including the O.R. #.
4. Clerk records RIS in the logbook and assigns RIS #.

5. Stockroom Keeper issues book and records quantity issued and
balance in the bin card.
6. Requesting party signs on the “Received by” portion of the RIS to
acknowledge receipt of book.
7. Supply Unit keeps original RIS for the preparation of Report of Books
Issued for Sale.
FLOWCHART
Requisitioner pays to the Cashier prepares RIS &

cashier issues O.R.
Stockroom keeper issues Clerk records receipt of

Book RIS, and assigns #
Requisitioer
Original RIS keep on file
acknowledges receipt of
for preparation of Report
book
L. Preparation of Report of Books and other Publications Issued for

Complimentary, Consignment and Sale:
1. Clerk pulls out the original RIS from file and prepares a Report of
Books Issued for Complimentary, Consignment and Sale every month.
2. Clerk initials on the “Certified” portion of the Report.
3. Administrative Officer / Supply Officer signs in the “Certified” portion
of the Report.
4. Supply Unit reproduces the Report.
5. Submits original and duplicate copy to Accounting Unit of GAA
(F-101) and NEFCA (F-151).
6. Supply Unit keeps triplicate copy for file.

FLOWCHART
Prepares Report of Book

Pulls out RIS from file
Issuances
Admin. Officer signs in Clerk initials on the

the “Certified” portion of “Certified” portion of
Report Report
Submits original and

duplicate copy to Supply Unit keeps
Accounting Unit of GAA (F- triplicate copy
101) and NEFCA (F-151).
M. Procedures for Borrowing and Returning of Equipment:
A. Internal Use
1. Borrower inquires availability of equipment at least a day before the

date when the equipment is needed.
2. Borrower accomplishes and signs the Equipment Borrower’s Form
(EBF).
3. Division Chief or Section Head signs on the “Recommending
Approval” portion of the EBF.
4. Administrative Officer signs on the “Approved for release” portion of
the EBF.
5. Administrative Officer or Custodian released the equipment and signs
in the “Equipment released by” portion of EBF.
6. Borrower returns the equipment immediately after its use and signs
on the “Returned by” portion of EBF.
7. Borrower stays in the Supply Unit for a while during the inspection of
the returned equipment for any possible damage or defect so that the
Supply Section can take appropriate action.
8. Administrative Officer or Custodian accepts the returned borrowed
equipment and signs in the “Received by” portion of the EBF.

FLOWCHART
Division Chief / Section

Checks availability of Borrower accomplishes
Head signs on the
equipment and signs EBF
“Recommending
Approval” portion of EBF
Borrower returns Administrative Officer /

equipment & signs on the Custodian released & signs Administrative Officer
“Returned by” portion on the “Equipment released signs on the “Approved for
of EBF by” portion of EBF release” portion of EBF
Administrative Officer /
Custodian accepts and
signs on the “Received by”
portion of EBF
B. External Use
1. Borrower inquires availability of equipment at least a day before the

date when the equipment is needed.
2. Borrower accomplishes and signs the Equipment Borrower’s Form
(EBF).
3. Division Chief or Section Head signs on the “Recommending
Approval” portion of the EBF.
4. Executive Director signs on the “Approved for release” portion of the
EBF.
5. Administrative Officer or Custodian released the equipment and signs
in the “Equipment released by” portion of EBF.
6. Building Administrator (or Administrative Officer in his absence)
signs on the “Approved by” in the Releasing Slip portion of EBF.
7. Borrower shows to the guard the equipment and gives a copy of the
EBF, which also serves as the gate pass.
8. Borrower returns the equipment immediately after its use and signs
on the “Returned by” portion of EBF.
9. Borrower stays in the Supply Unit for a while during the inspection of
the returned equipment for any possible damage or defect so that the
Supply Section can take appropriate action.
10. Administrative Officer or Custodian accepts the returned borrowed
equipment and signs in the “Received by” portion of the EBF.

FLOWCHART
Division Chief / Section

Checks availability of Borrower accomplishes Head signs on the
equipment and signs EBF “Recommending
Approval” portion of EBF
Building Administrator Admin. Officer / Custodian

Exec. Director signs on
approves take out of released & signs on the
the “Approved for release”
equipment from the “Equipment released by”
portion of EBF
building portion of EBF
Borrower returns Admin. Officer / Custodian

Borrower gives copy of equipment & signs on the accepts and signs on the
EBF to the guard on duty “Returned by” portion “Received by” portion of
of EBF EBF


Central Records Section
CENTRAL RECORDS SECTION

The National Commission for Culture and the Arts (NCCA),

through the Society of Filipino Archivists (SFA), Inc., conducted
a survey to make an assessment of records management and archives
administration in government and private agencies. The assessment made
was contained in the Publication Series on Records Management and Archives
Administration, Publication Series No. 3, NCCA, 1994. Based on the findings,
it was recommended, among others, to:
“Establish sound records management system by formulating policy

guidelines to include organizational structures, functions of the records
unit, systems and procedures in the handling of incoming mails and
correspondence, handling of signed outgoing communications, handling
of directives and administrative issuances, written filing procedures,
control mechanism in the release of information, and the proper handling,
compilation and disposal of obsolete and valueless records.”
In addition, Rule 2.2 and 2.6 of Article III of the Rules and
Regulations Governing the Coordination of Records Management and
Archives Function issued by the Department of Education, Culture and
Sports (DECS) under DECS Order No. 13-B dated February 3, 1988
“directs that each agency establish a Records Office and develop and
maintain a Records Management Operations Manual”.
In view of the above-mentioned recommendation and DECS Order No.

13-B, the NCCA established a Records Section under the Administrative
Division and drafted a MANUAL OF SYSTEMS AND PROCEDURES ON
RECORDS MANAGEMENT.
This Manual contains the NCCA organizational chart and the functional
chart of the NCCA Central Records Section. It also contains the policies and
standard operating procedures on records management activities, which will
serve as a guide for the whole NCCA secretariat with the end view of having an
efficient Records Management System.

I. FUNCTIONS OF THE RECORDS SECTION
The Central Records Section is the principal venue of documenting adequately

and properly the activities of the NCCA. As the repository of records, it should
preserve much of the information needed to protect the legal and financial
rights of the government. Economic and efficient management of every file
station, large or small, is every agency’s responsibility.
Following are the specific functions of the Section:

1. Maintains and Operates the Central files for Current, Non-Current and
Permanent and/or Archival records;
2. Ensures Fast Retrieval of Needed Records from the Central Files;
3. Undertakes Measures for the Preservation and Security of Records in
the Central Files;
4. Maintains a Continuous Records Disposition Program for the Orderly
Transfer of Non-Current Records for Retirement or Disposal of
Valueless Records.
II. RECORDS MANAGEMENT POLICY STATEMENTS
1. There shall be created a Central Records Section (CRS) under the

Administrative and Finance Division, which shall be responsible for
establishing sound records management in the entire organization of
the NCCA.
• records originate internally/externally from
- mail
- telecommunication systems
- word processing systems, etc.,, in any size, shape or form.
2. Receiving and releasing shall be done in one central station under the
responsibility of the CRS. Current files may be decentralized in location
in order to be most accessible to the users but centralized control shall
be exercised by the same.
• records are transmitted to functions, departments or sections for
action or information.

3. Permanent or archival records shall be kept, maintained, preserved and

serviced at the file station for records appraised as such. The same is
under the responsibility of the CRS.
• records are filed in a system and equipment for quick access and
control.
• records are reviewed, a retention schedule is needed to determine
the period specified records are to remain in active area, in inactive
area or archival storage
4. There shall be a continuous Records Disposition Program for regular
withdrawal of non-current records from the current files and the
disposal of valueless records.
• records are checked with appropriate executive decision for
destruction when no longer needed
• records are destroyed with appropriate proof
III. The Central Records Section Policies
A. Uniformity of Format in Creating Directives/Issuances
There shall be a uniform format for directives issued by the Offices of the
Chairman, Deputy Executive Director and the Executive Director such
as circulars, memoranda and orders. There shall likewise be a uniform
format for directives issued by the Divisions and other officers signed by
the respective heads. The identification of the source of the administrative
issuance/directive must follow the word MEMORANDUM with the assigned
control number as will be shown in the illustration.
It shall also be noted the usage of TO and FOR in preparing an

administrative issuance. The word TO is used when addressing a personnel
of lower rank and the word FOR is used when addressing a personnel or
officer with higher rank.

An illustration of a uniformed format for the issuance of an administrative
issuance/directive is shown in the next page, for reference and should be
followed:
(MEMORANDUM ADMF No. 0000 – 00 - 000)
(present year)-(present month)-(control # of memo issued)
ADMF stands for Administrative and Finance Division; # of memo

issued must contain a 3-digit number and should always start with 0)
DATE: (the date should follow the format: (month-day-year)

TO : (to the action unit/section/division or personnel concerned)
FOR : (for an officer of the action section/division)
SUBJECT: (particular/s of the issuance)

NOTE: Please bear in mind to refrain from using subject: AS STATED – this
is not a valid and accepted subject)
(NO LINE MUST APPEAR BETWEEN THE SUBJECT AND THE BODY
TEXT)
BODY TEXT
NAME AND SIGNATURE OF THE ISSUING OFFICER

Position/Designation
The following should also be indicated after every issuance/directive

prepared:
• indicate the initials of the (one/s) responsible in the preparation of the

issuance
• state all attachments (if any)
• indicate the unit/section/division/personnel to where copies were
furnished
• all items should be in smaller font pitch

B. Records Maintenance and Control
• Mail Operations/Mail Management
Every Agency shall have a centralized receiving and releasing units of

all communications for proper recording and routing procedures under
the accountability of the Head of the Central Records Section or the
Records Custodian. After records have been created in the form of letters,
directives notices and the like, they have to be moved to the persons
intended to read or use them. This is where mail management comes in…
mail management aims to transmit records in a manner that is accurate,
economical and fast. This involves dual operations – handling incoming
and outgoing mails.
1. Handling Incoming Mail
As a general policy, all incoming official mails (any written, printed

matter, or any material thing transmitted in connection with the
transaction of public business), whether through messengerial or
postal service shall be received and registered at the Receiving Unit of
the Records Section.
1.1 Only the authorized NCCA Central Records Section

personnel shall open sealed envelopes and parcels. A
directive shall be issued by the Office of the Executive Director of
such authority.
1.2 Before opening a sealed envelope, the receiving mail clerk shall
determine if it is ‘official’ or ‘personal’. Official mail bears the
logo of the agency, the position title of the addressee and
postage stamp marked OB (Official Business).
1.3 The receiving clerk shall read the letter and inspect the
completeness of enclosures, if stated. If no enclosures are found,
he/she shall take note of it.
1.4 The mail clerk shall give priority to non-routine mails over
routine mails, which are the ordinary ones. Non-routine mails
are the important ones and need immediate and appropriate
action. Personal mails and those addressed to the NCCA
Chairman and NCCA Consultants will not be received
in the Central Records Section, they shall, however be
delivered by the roving guard on duty to the personnel
concerned.
1.5 As part of the documentation, the mail pieces shall be stamped
‘RECEIVED’ on the lower right corner of the first page, with date,

time, control number and the initial of the receiving mail clerk
indicated. Time shall be indicated only when time element
is significant to a particular mail. (An electronic or an
automatic number and date stamping device may be used).
1.6 To indicate control of all incoming mails, a Register or Record
Book shall be used to record the control number (code number
or reference number), date received, type of mail, sender, address,
subject and action unit having jurisdiction over the matter treated
therein. (Same information may be encoded)
1.7 E-mail s and fax mails shall be received and registered at the office
units where the computer sets and fax machines are located, before
routing to action units.
1.8 External written communication addressed to the Chairman,
regardless of source, must be coursed through the Office of the
Board Secreta0ry, who shall disseminate them to the concerned
parties or action units.
2. Channeling of Administrative Issuances (Memoranda, Office

Orders and Circulars)
As a general policy, all Internal Memoranda should follow the approved

NCCA format for memorandum.
2.1 Only the Chairman can issue an administrative issuance/

memorandum addressed to the Board of Commissioners, and in
his/her absence, his/her designated authority. If there is a need to
communicate anything to the Board, a memo should be addressed
to the Chairman, who will in turn decide if the concern should be
elevated to the Board level.
2.2 All communications addressed to the Chairman should be coursed
through the Executive Director (ED), or in his/her absence, through
the Deputy Executive Director (DED), even if the ED is presumably
already aware of the concern.
2.3 Only the Chairman and the ED can address a general issuance/
memorandum to all concerned staff. Anyone of lower rank should
course said issuance / memorandum to the ED.
2.4 The ED should be provided a copy of all issuances/memoranda
from one Division Chief to another, or from a Division Chief to his/
her subordinates.
2.5 An issuance/memorandum may be addressed to the Management
Committee (MANCOM) through the ED if a concern has to be
settled en banc.
2.6 Letters prepared by the Secretariat to emanate from and for

signature of the Chairman, should first appear in draft form and

submitted to the Division Chief or to the ED for review. The revised
letter/final form will then be submitted by the ED to the Board
Secretary.
2.7 All issuances/memoranda or letters addressed to any staff of a
Division shall be coursed through the Division/Office Head.
2.8 The Board Secretary will then be the one responsible in
disseminating copies of communication from the Chairman to the
concerned parties or action units.
2.9 Likewise, it should be the responsibility of the Division Heads to
forward relevant communication received, to their subordinates.
3. Handling Administrative Issuances/Memoranda
As a policy, the coding and numbering of all administrative issuances

/ memoranda shall be done in the originating unit. All entries must
begin with the digits 001 at the start of a every calendar year
3.1 All issuances/memoranda including those of agency-wide in scope

shall be forwarded to the Central Records Section for assigning of a
control number before these are released to the different divisions
or concerned personnel. A copy retained for the Records Central
File shall be stamped “FILE” before filing.
3.2 All issuances/directives shall be marked “RECEIVED” indicating
the date, control number and the initials of the authorized CRS
receiving personnel. Documentation of issuances/directives starts
by registration indicating the type, number, date of issue, title,
subject matter and other relevant information.
3.3 The original copies of general issuances/memoranda issued are
kept in the Central Records Section. However, individual office
orders and memoranda with specific subject matter are delivered
to the concerned personnel. The Records Officer or Records Clerk
may reproduce as many copies as needed, for routing and copy of
other concerned personnel.
3.4 The Central Records Section shall furnish the Personnel Unit of
the Human Resource Management Section a copy/ies of the office
order/memorandum for the 201 file of the personnel concerned.
To facilitate retrieval of all issued issuances/memoranda when needed,

an index card (with size 3” x 5”) shall be provided for each issuance/
directive, with information such as in the register or log book. The
information may be encoded.

4. The Use of Logbook/Record Book
The use of the Logbook/Record Book is a must especially in the

Central Receiving Unit to ensure that all incoming mails and other
correspondences received are properly documented. In the process,
a standard format in the use of the Logbook/Record Book must be
adopted. It must contain the necessary data such as control number,
sender’s name and address (origin), subject matter (particulars), action
unit (its destination) and the signature of the personnel receiving. An
added data, “remarks” maybe included in the last column of the page.
To illustrate, below is the standard format of a Logbook/Record Book to

be adopted by all units/offices/divisions, for uniformity:
CONTROL NO. SENDER/ SUBJECT ACTION UNIT REMARKS RECEIVED BY:

ADDRESS (PARTICULARS)
IPAG 2 sets w/
Project proposal
001 Marawi City PPFPDD LIB(Annex) —
for Arts Month
Control Number - Indicator of the number of incoming mail, consisting of

a three-digit number and should always start at 001. Numbering should be
continuous until the end of a fiscal year. A new control starting from 001 will
be assigned anew for the next calendar year.
Sender’s Name/ Address - The complete name of the sender must be

stated and its origin (address of sender) must be properly indicated in the
Logbook/Record Book.
Subject - Brief/concise details of the mail or correspondence or what the

document is all about.
Action Unit -The division/section or personnel concerned to where the mail

or correspondence is intended to.
Remarks - May contain salient features or markings (this may be optional)

necessary for identification of the mail or correspondence; attachments and
enclosures to the document may also be stated here.
Received by - States the name and signature of the personnel receiving the
mail or correspondence.

IV. The Central Records Section Systems and Procedures
A. FILE OPERATIONS
The safekeeping of records is important, but being able to find them promptly
when needed is no less important. In filing, the emphasis is more on the
finding rather than the storing, for the purposes of practicability
and convenience. The filing system must be simple and direct and the day
to day operations of the files must be given continuing attention and direction.
The objectives in the file operations basically are efficiency, and economy.
Establishing and managing an effective filing system for the records that every
agency must maintain and placing them at their proper locations will help
promote operational efficiency. Finding records easily and promptly, reduces
time spent in the process.
The above-mentioned objectives could be attained by the following systems

and procedures, applicable to current, non-current and permanent or archival
records.
1. Preparing the Materials to be Filed
The following procedures should be done before filing the documents/

materials received in the Central Records Section, therefore the Records
Officer/Clerk must:
1.1 Inspect the materials or documents to determine whether they
are ready for filing or not. A special mark as release signal like
“FILE”, plus the initial of the person who released is indicated in the
document.
1.2 Check whether all the actions on the communications have been
completed.
1.3 Examine the page sequence of the material including, if any,
enclosures or attachments mentioned in the communications.
1.4 Analyze the file material to determine the most likely subject by
which request it will be made. This will give the general or major
subject category under which the file material will be filed. This
indexing procedure may be extended to the secondary and still
further to tertiary classification. (This is done if the type of filing is
through subject).
1.5 Cross-reference may be used if it is difficult to know which of the
two or more names is important. Cross-referencing is accomplished
by filing the original under one and the cross-reference sheet under

one another. For cross-referencing, a plain sheet of paper may be
used indicating under what subject category the record is filed; and
1.6 Write clearly and legibly the complete filing designation on a strip
of paper and attach it on the upper right hand corner of the file
material. This marking is the paper’s complete filing designation.
2. Filing Procedures
2.1 Different guide tabs shall be used to indicate the divisions,

subdivisions and classifications;
2.2 Color codes on files as well as tab positions may be used to aid in
filing and in locating materials;
2.3 File each document under the proper classification with the newest
addition on top or in front of the contents in its respective folder;
2.4 File regularly everyday or on alternative days, not allowing
materials to be filed, to pile up day to day;
2.5 Keep all materials together so that the history of the dealings of an
agency or individual will be available in one place; and,
2.6 Bulky materials shall be filed separately in appropriate
storage/lockers or suitable shelves. They should be clearly and
systematically marked, kept clean and dusted.
B. SERVICING WITH FILES
• No one except the authorized personnel shall be permitted access to the

files;
• Requisitions for materials on file shall be made in writing on forms

provided for the purpose, the “File Requisition Slip”; (Appendix ___)
• All documents removed from the files shall be recorded to ensure

its location and return. A charge-out system shall be established to
determine where a record could be located after it has been taken out
from the files. A substitution card or a “Charge-Out Card” (Appendix
___) contains such information as name of borrower, description of
material and date borrowed. This card shall be filed in place of the
borrowed material.
• A whole folder requested shall be charged-out to the borrower. If only

one or a few pieces is requested, a photocopy shall be issued to the
borrower.

1. Certifying Records
As a policy, only the authorized personnel of the Records Section and/or

the Chief Administrative Officer shall certify requested records on file.
A stamp bearing the name of the agency indicated by “CERTIFIED
COPY” is marked on the last page of every document.
a) Every page of the document must be initialed on the lower right

hand corner of the page.
b) A dry seal with the NCCA logo is imposed over the signature/s of
the certifying authority/ies along with the other pages.
c) Only if it is to be used as a supporting evidence in an official

transaction and not just for information shall it be certified by the
authorized personnel.
2. RECORDS DISPOSITION PROGRAM

Records inevitably accumulate and become voluminous in any
government agency. This accumulation of records poses problems
to office space, equipment and personnel. To lessen or minimize the
accumulation, a sound records disposition program, reference of which
is the RDS, must be observed in NCCA. This program not only reduces
the volume of records kept in the agency but also facilitates the easy
location of newly created or frequently used records.
It is the responsibility of every agency which creates records to establish

and maintain a records disposition program to keep its records moving
out of costly office space and filing equipment either by transfer or
destruction,
In order to derive maximum benefits from the NCCA Records

Disposition Schedule (RDS), it should be fully and systematically
applied as follows:
2.1 Retention - Retain those records that are absolutely needed in the
day-to-day operations of the agency. Such records include those
that deal with completed business but are to be used as reference in
continuing agency transactions.
2.2 Preservation - The preservation of records of permanent value
shall be given special treatment and care to prevent their loss,
destruction, mutilation and the like.

2.3 Transfer - All records that have not passed their retention
periods but no longer needed in the day-to-day operations shall
be transferred to the storage area, the central file station for non-
current records of the Records Section.
a) Only records listed in the approved Inventory and Appraisal of
Records could be transferred to the Central File Station for non-
current, permanent or archival records;
b) A transmittal form (NCCA RM Form No. 1, Appendix 4) shall be
used for the transfer;
c) Records to be transferred shall be properly bundled or wrapped
and marked with information such as record series, period
covered and originating division. The use of storage and
archival boxes are preferable.
2.4 Disposal - All valueless files or records that have reached their
retention periods shall be disposed of in the following manner:
a) A request for authority to dispose records shall be accomplished
in a form prescribed by the Records Management and Archives
Office (RMAO) for approval by its Director;
b) All records pertaining to claims and demands by the
government of the Philippines either as debtor or creditor and
are required to be credited by the Commission on Audit (COA)
shall not be destroyed or disposed of without the necessary
clearance from COA;
c) The NCCA shall conduct a public bidding for the sale of
valueless records and shall furnish RMAO a copy of the
contract;
d) If the NCCA could not conduct a public bidding for reasons
of economy and expediency, it may avail of the services of the
Official Buyer of RMAO with the concurrence of the NCCA
Resident Auditor who shall be informed of the disposal;
e) The actual disposal shall be witnessed by a representative each
from RMAO and NCCA and the Resident Auditor who may or
may not act as witness; and,
f) A Certificate of Disposal shall be prepared in triplicate after the
delivery of the valueless records to the papermill or warehouse
of the winning bidder.

C. RECORDS DISPOSITION PROGRAM
D. THE RECORDS DISPOSITION SCHEDULE
The Records Disposition Schedule (RDS) is a systematic listing of

records created by an organization or agency which plans the life of these
records from the time of their creation to their disposal. It is a continuing
authority for implementing decisions on the value of records specified in the
schedule.
A disposal schedule list consists of the following:
• records created by the agency;

• the retention period for each series or class of records;
• the disposal sentence for each series or class of records specifying
whether the records are to be retained as archives or destroyed;
• the custody arrangements for each series or class of records, specifying
when the records are to be transferred to intermediate storage and/or to
archives.
Transfer of Inactive Records from Originating Units to the on-

Current/Permanent File Station
All records that have or have not passed their retention periods but are no
longer needed in the day to day operations of an agency, shall be transferred
from the originating units to the storage area, I e., the Non-Current/
Permanent Records Unit of the Central Records Section.
1. Only records listed in the approved Inventory and Appraisal of Records

could be transferred to the Central File Station for Non-Current/
Permanent Records;
2. The Records Disposition Schedule (RDS) which contain the official
record/holdings stating the approved retention and disposal dates of
each record would be the basis of the transfer and disposal of such
valueless records.
3. A Transmittal and Receipt of Non-Current Records from Different
Office Units form (NCCA RM Form # ___ , Appendix ___) shall
be used for the transfer of said records. It should be properly
accomplished by the requesting personnel of its originating unit,
inspected by the Records Management and Improvement Committee
(RMIC) member and duly signed by the Division Chief or his/her
representative;
4. All records for transfer must be properly bundled or wrapped in a kraft

paper (a specific wrapping kraft paper may be requested from the non-
current file station) and marked with information such as what type of
record, the period covered and its originating unit
5. Bundles must be properly numbered based on the Transfer of Records
Form, for proper reconciliation and location.
6. Records wrapped and placed in boxes must be properly listed and
identified in the transfer form, for security reasons. Boxes must also be
properly labeled and numbered.
V. THE RECORDS MANAGEMENT IMPROVEMENT COMMITTEE

(RMIC)
Every agency with its own Central Records Section must assist the
Administrative Division in the organization of a Records Management
Improvement Committee (RMIC). Its general function is to participate in the
improvement of delivery of services by recommending measures to improve
records management systems and procedures.
The Committee which shall be chaired by the

Chief Administrative Officer V shall be composed of representatives
designated by the Chiefs/immediate superiors from the different divisions and
sections. These members will serve as the focal point persons in carrying-
out its functions in terms of records creation, files maintenance and records
disposition in their respective divisions.
Further, as focal point persons, they are provided with a copy of the Records
Disposition Schedule (RDS). It is therefore their responsibility to monitor and
assist their respective divisions in sorting and identifying records for transfer
to the storage area.

Library and Resource Center
LIBRARY AND RESOURCE CENTER

I. HISTORICAL BACKGROUND
Since its inception, the National Commission for Culture and the Arts (NCCA) has
collected various publications and related library materials on culture and the arts. Local
and foreign cultural agencies, foundations, and institutions as well as writers and cultural
workers donated most of these materials. Also included in this collection are project
outputs required to be submitted by NCCA proponents that were given financial support
in the implementation of their culture and arts projects under its grants program.
To ensure the wide and effective dissemination of information and to increase

public awareness on culture and the arts as mandated by law R.A. 7356, this collection
was made available to the public in 1994 through the organization of the NCCA Library
and Resource Center.
II. OBJECTIVES
The setting up of the Library and Resource Center was based on NCCA’ s
objective to promote Philippine culture and arts, among others, by providing the public
and the cultural workers, including its officer and employees, with timely, and relevant
and information and data in an organized and systematic manner.
III. FUNCTIONS
The NCCA Library and Resource Center is tasked to:
• Acquire and preserve library materials;

• Provide information resources and reference services;
• Ensure effectiveness and efficiency in the delivery of information/ resources
thru computerized tools for information retrieval, proper organization and
maintenance of collections;
• Disseminate current information; and
• Maintain basic art and culture reference sources

IV. STAFFING
The NCCA Library and Resource Center is a unit under the Administrative
Division and is headed by a Librarian. Presented below are the functional description and
qualification standard of the staff in an ideal library management set up:
One (1) Chief Librarian (Librarian III)
A. Qualification
Education: Bachelor’s Degree in Information Science or Bachelor of

Science In Education/Arts Major in Library Science
Experience: 2 years of relevant experience
Training: 8 hours of relevant training
Eligibility: RA 1080
B. Functional Description
Reports directly to the Head of the Administrative Division,

1. Supervises the over-all functions of the library
2. Assists NCCA employees, students and other library users in their research and
information needs
3. Formulate, revise, modify policies and procedures related to the library
4. Undertakes the technical services of print and non-print materials such as
cataloguing, classifying and indexing of library materials
5. Takes charge of the accessioning of library materials received using a database
program (MS ACCESS)
6. Takes charge of the preservation and conservation of the collection
7. Conducts annual inventory of library materials
One (1) Assistant Librarian (Librarian II)
A. Qualification
Education: Bachelor’s degree in Library Science

Experience: 1 year relevant experience
Training: 4 hours of relevant training
Eligibility: RA 1080

Reports directly to the Chief Librarian,
1. Assists in the technical services of non-print materials

2. Assists in the formulation of policies and procedures of the Library
3. In charge of the reference and circulation services of the library
4. Assists in conducting annual inventory of the library
5. Prepares periodic report/listings of print and non-print materials of the
Library
6. Handles the AV collection services of the library
One (1) Library Assistant
A. Qualification
Reports directly to the Chief Librarian,
1. Undertakes the monitoring, clipping, sorting, and filing of arts and culture
news articles
2. Undertakes the mechanical processing of library materials (labeling, jacketing,
and shelving)
3. Undertakes the photocopying services of the library
4. In-charge of routing of newsclippings and other communication matters
5. Conducts shelving and shelf-reading
The proposed organization structure of the Library and Information Service is as

follows:
CHIEF LIBRARIAN
LIBRARY
LIBRARIAN II
ASSISTANT

V. COLLECTION PROCESS
A. Selection of Library Materials
Selection of library materials is a process of evaluating and choosing materials

to add to library the stocks that will serve best the Commission’s vision, mission and
objectives.
• The NCCA Library and Resource Center shall focus its selection primarily on
Filipiniana materials on culture and arts which should be responsive and
supportive to the Commission’s mandate.
• Recommendations from the research staff and project managers on the

books and reference materials to be purchased are to be given priority
inasmuch as they are the ones that need the materials for the Commission’s
programs and research projects and in anticipation of the need to enrich the
existing collection of books and reference materials. Such recommendations
shall be submitted to the Executive Director for approval.
• Foreign publications shall only be considered for purchase only when the
need is urgent/ necessary and if these materials are not available through
inter-library loan.
The best way to select library materials is to have them on hand to enable
one to see for himself the physical format and features of the material. But
as this is not always possible, the next best way to select would be to use the
standard selection tools such as the Philippine National Bibliography (PNB),
booklists, book reviews, publishers’ catalogs, etc.
B. Acquisition Of Library Materials
The acquisition of library materials intended to enrich its collection is done

either through purchases, gifts/donations and exchange. The term library materials
includes books, periodicals, newspapers, pamphlets, brochures, souvenir programs, and
non- print materials such as maps, globes, slides, records, CD-ROMs, video and
audio tapes.

1. Purchase
Below is the list of library materials prioritized to be purchased:
• Filipiniana books, proceedings written by Filipinos, those published in the

Philippines by local and foreign authors;

• Audio-visual materials consisting of videocassettes, audio-cassettes , compact

discs, DVD’s, slides and other audio-visual materials in line with culture and
arts in the Philippines and its neighboring countries;
• Foreign publications may be purchased on a case to case basis; and subject to

the approval of the Head of the Agency;
• The cost of the material to be purchased should be considered in relation

to its contribution to the overall development and enhancement of the
collection.
2 Gifts and Donation
Gifts and donations are also means of building up and enriching the NCCA Library
materials collection. To augment the existing collection, library materials in whatever
format, art objects, equipment and other items given by the attached agencies and other
institutions, organizations and individuals are always welcome.
• Gifts or donations without any conditions attached may be received by any

NCCA officer or employee and turned over to the Library immediately upon
receipt for proper recording.
• Gifts with onerous conditions attached shall be accepted only upon the
approval of the Executive Director.
• Each donation shall be acknowledged by an acceptance of donation from

the Executive Director or authorized representative immediately after the
donation has been received by the NCCA.
• The NCCA Library and Resource Center may place a distinguishing mark on
the donated material to identify the name of the donor upon his request.
• The Library must provide the accounting and supplies management sections
copies of the donation documents for recording purposes.
3. Exchange of Library / Information Materials
The NCCA, in the spirit of reciprocity, shall exchange materials with other Institutions.
• The NCCA may enter into exchange agreement with other institutions
whenever such exchange publications and other materials would benefit the
NCCA and the general sector as determined by the Management Committee,
and subject to the availability of materials.

• The items to be received by the NCCA should conform with the acquisition
criteria earlier set forth, i.e., said materials should be responsive and supportive
to the NCCA’s mandate; necessary to enrich the existing collection; suitable
and durable for the demands of the library.
• All exchanges should be of equal or similar cultural or economic value;
• The NCCA is free to donate duplicate copies of unneeded library materials

that can be used in exchange for needed materials from other libraries.
VI. ORGANIZATION OF LIBRARY MATERIALS
After the evaluation, selection and acquisition process of library materials for the
NCCA Library and Resource Center, the next important step is organizing the collection
wherein each item can be found with a minimum effort and time. The following tasks are
done in the process.
• Checking the books with the bill. The librarian in charge should check the
books carefully with the invoice, taking note especially of the edition and
date. If all the books in the invoice are accounted for, the invoice is submitted
to the Supplies and Management Section for the processing of payment and
recording of asset.
• Collating the Books. The book is inspected page by page to see if there
are missing pages. A defective book should be returned to the dealer with
request that it can be changed with a good copy.
• Marking with ownership. This step involves the stamping of books with marks
of ownership. The mark of ownership are usually placed on the following:
Inside front and back cover

Title page
Side of the book
Secret pages
• Accessioning of books. A book that is accessioned is given a number or an ID

number.This is done in the accession registry of books found in the MICROSOFT
ACCESS program. Once the book is registered, the number assigned to the
book is written in several places of the book to ensure the identification in case
a number is erased. The accession number is written on a place where it will be
easy to check when the book is loaned or returned. Library Accession Record
gives the essential facts about the acquisition of each book in the library. It is
chronologically arranged and numerically recorded, being listed and given
their respective numbers as they arrive in the Library.

• Labeling of the book with Call Number. This involves painting or printing
on stick-on labels the call number of the book on the spine and for thin books,
the labels are placed on the lower left hand corner of the front cover.
• Inserting of book card and book pocket. This book card shows the main
description of the book, the title, author, accession number and the call
number. Whenever the user wants to borrow a book, his name is reflected in
this card. Also, it indicates the usage of the library materials.
• Shelving of Books. After the books are processed, they are ready for shelving.
They are grouped according to their location mark and shelved according to
their class number from 000-999.
• Cataloguing. This is a technical process by which bibliographic description/

information of a library material is transferred into a catalog card (3x5 cm)
according to standard cataloguing rules. The following are the works
involved in cataloguing:
º Books, pamphlets and special materials are classified ad catalogued using

the Dewey Decimal Classification System.
º Standard tools in cataloguing such as the DDC Classification schedules,

LCSH, and the subject authority file is used.
º The main card and the shelf list card complete with tracing are typed.
º Subject card and added entries up to the collation only are typed.
º Philippine government publications are entered directly under the issuing

agency of the Philippines (e.g. Philippines. Department of Tourism)
º The letters ‘Fil” are typed on top of the call number to indicate Filipiniana
material; ‘Ref” to indicate Reference material and ‘F’ and ASEAN are typed to
indicate Foreign materials.
• Classification. It is the process by which materials on a specific subject are

brought together in one place so that these may be accessed easily. In the
organization of the collection, the NCCA Library and Resource Center uses
the Anglo-American Cataloguing Rules for bibliographic standard and
follows the Dewey Decimal Classification System as its classification scheme.
On the assigning of subject, the library uses the Library of Congress Subject
Headings (LCSH) and the Sears’ List of Subject Heading by Mooney.

The following are the steps in the classification and cataloguing of books:
º Read the book technically. To read the book technically is to examined its
various parts, format and special features.
º Prepare the process slip (P-slip). P-slip is a 3 x 5 cm ordinary bond paper, the
same size and shape as a regular catalog card.
º Enter the bibliographic information of the books which includes the title
of book, author, edition note, imprint (place of publication, publisher and
date of publication), collation, series and notes. International Standard for
Bibliographic Description format is being used. First level of description is
being followed.
º The union catalog is checked for possible duplicates and for standard
entries.
º The call number and subject of the book are assigned. Call number is a
combination of letter and figures which identifies the book and indicates
its relative position on the shelf. It is composed of the class number and the
author number.
º The assignment of class number involves classification by subject using the

standard tools such as the DDC Classification schedules and LCSH. With this
process we put books of the same subject together and books on related
subjects near one another. The assigned subject of the book is indicated in
the tracing. The author number represents the code to a particular author.
The standard tool used is the Cutter’s table
º The assigned call number is checked against the shelf list card to avoid
duplication of call number
º The duplicate is filed in the shelf list to serve as a dummy record (see
attached P-slip sample)
• Indexing. Indexing is one of the most important technical processes that

NCCA Library and Resource Center has to undertake This is a basic procedure
that involves the preparation of lists of topics, names or titles particularly
in periodicals like newspapers, journals, magazines and other documents
of the Commission such as the Committee minutes, annual report or other
confidential Commission data. Whatever indexing system the library and
Information Center has to adapt, this technical process implies greater
specificity of the subject. However, the librarian in charge may prepare
a specialized index, which will allow her to use terminology geared to the
needs of the Commission.

VI. CONSERVATION SERVICES
A. Preservation
In preserving the NCCA Library collection, the NCCA provides proper ventilation
with fully air-conditioned room and safe shelves for books and other library materials.
Other measures include the following:
• Materials that need to be repaired are pulled out of the shelf and are given
priority for immediate repair.
• Limiting the number of pages to be photocopied.
• Books with soft binding are recommended to be hardbounded.
• The vault that contains special collections such as original copy Cuerpo de
Vigilancia documents is opened once a month for air to circulate. Also, these
are not allowed to be reproduced as the papers need to be handled utmost
care because of its age.
B. Retention of Library Materials
All acquired library materials are agency assets and fixtures. Their life cycle involves
receipt, processing, storage, protection, use, transfer and disposal. Keeping unnecessary
printed materials in the library waste space(s), therefore their disposal and transfer is a
must. Disposition of obsolete and valueless materials enables the staff to improve the
retrieval system, increase their document delivery capability and generate more spaces
for new materials.
The following are the questions to be considered in deciding the retention

period of library materials:
• How do the actual and potential benefits of the materials compare with the
cost of keeping them?
• How often are they used and referred to?
• Can they be disposed of without impairing the effectiveness of the library’s
services?
• Has the library acquired more up-to-date and authentic information materials
on the same or similar subjects?

C. Disposal of library materials
In transferring and disposing library materials, every item should be accounted

for as regards its new location or status. The following are the things to be taken into
account when considering disposal of library materials:
• Materials not borrowed within the last five (5) years

• Third, fourth, fifth copies of materials not frequently used
• Materials of temporary value or those that have outlived their usefulness
• Materials on technology which are already obsolete
• Donated materials with no reference value
• Old newspaper, periodicals, pamphlets, price lists, annual reports and
indexes
• Superseded materials
• Damaged materials that are already unserviceable
Materials are disposed either through the following:
• Selling them as scrap

• Donating them to other libraries
As a general rule, the following materials should be retained permanently:
• NCCA-initiated project materials e.g. brochures, flyers, posters, newsletters,

magazines, etc.
• Project output
• NCCA Annual Reports
VII. CIRCULATION AND DISSEMINATION

A. Access System
The Library adopts the open shelf system. However, the librarian is available
to assist in using the collection, and answering queries on specific information made
personally or through telephone. This assistance is supported by the ff:
• Access to specific information is through the Microsoft Access Database

• Book Catalog
• VHS Catalog/CD Catalog
• Vertical File Listing

The NCCA book collection uses the Dewey Decimal Classification (DDC) scheme.
They are arranged on the shelves, left to right, from top to bottom, based on the given
class number from 000-999.
Books in the shelves are grouped accordingly. The first group includes the
Filipiniana collection and the second group is Foreign/Asean collections. General
Reference books are also shelved in a separate location.
Project Output/Terminal Report are grouped according to the 4 Sub-

commissions then subdivided according to their respective committees. An assigned
color coded sticker indicating the committee concerned is placed at the upper spine
of the Terminal Reports and labeled using the corresponding NCCA Board Resolution
Number.
The color assignment per Sub-commission are as follows:
SCA – red orange

SCCTA – neon green
SCD - orange
SCH – pink
SPECIAL PROJECTS – white
OTHERS – green
B. Access Policies
• To the best of its abilities, the NCCA Library will make its collections accessible
both within and beyond its premises.
• Access to the collections whether as information or cultural materials is

considered public right as well as need. Consistent with this principle, the
library will provide access to all who seek it as freely and equally as possible.
• The Library will actively inform the Commission of the nature, contents, and
variety of its collection and the manner in which those collections might be
accessed.
• In providing access services, the Library will under no circumstances contravene

the legal or contractual rights of copyright holders, donors, depositors or
cooperating institutions. When appropriate, clients must negotiate with such
parties to obtain clearances for desired materials to be made available.
• Access will not be provided where this would compromise preservation

requirements. The long term survival of the collection will not be put at risk to
meet short term needs.

• Many access transactions constitute a contract between the NCCA Library and
a client. To protect rights of both parties, the contract must be documented.
Normally, this will be done by the use of prescribed forms that will be made
freely available.
• The Library may require fees for services beyond the principle of free access
to the collections. Finance Division shall determine the fees in accordance
with the ruling market conditions.
• The Library’s schedule of fees will be published, freely available and be

periodically reviewed by Finance Division.
• A condition of access is that due acknowledgment be given to the NCCA for

material and services supplied. The NCCA Library may prescribe the form
and prominence of such credit, which will depend on the nature project
concerned and the relative importance of the NCCA’s contributions to it.
C. Collection Available for Access
The following NCCA collections are available for access:
• Books - Filipiniana and Foreign Books/General Reference Materials
• Audio-Visual Materials – Video tapes, Audio-tapes, CD-ROM (VHS, DVD/VCD/

CD-ROM)
• Terminal Reports funded and sponsored by NCCA
• Vertical File Collections- newsclippings, brochures, periodicals, pamphlets,

journals, souvenir program and annual reports.
• Special Collections - photocopy of Cuerpo de Vigilancia Documents –

collection of Katipunan and other 19th century archival documents; Donald
Leslie Johnson Collection ( collection of photocopied materials, brochures and
photographs on Philippine Churches and its preservation and conservation)
and Academic, Corporate and Cultural Agencies Profile

VIII. PROCEDURES AND GUIDELINES
A. BORROWING GUIDELINES
FOR INTERNAL USERS

(e.g. NCCA employees, officers, Commissioners, Committee heads, and personnel from
the attached cultural agencies)
Employees
• All NCCA employees regardless of employment status are entitled to borrow

library materials.
• Gate pass will be issued for every library materials to be used at home.
• A maximum of 2 titles of Library materials (books, TR, AV collection) may be

borrowed at a time.
• Individual arrangements regarding loans between borrower and another

person are strictly prohibited
• Materials returned after due date will be subject to overdue fine of P2.00/day.
Request for extension is allowed in cases when there is no other employee
borrowing for the same material, and the borrower must advise the Library
staff before the due date.
• Borrowers with overdue books or with outstanding obligations to the library

will not be allowed to borrow unless all library accounts and obligations are
settled.
• Lost or damaged library materials must be reported immediately to the

librarian. Materials lost or damaged beyond normal usage must be paid or
replaced with the same title or its equivalent value.
• Employees who are resigning should clear his/her obligation/s before the
Librarian signs for his/her clearance.
• Book notices will be issued every end of the month for those with outstanding
obligations and will be penalized for their unreturned books.
• Non-compliance with the borrowing conditions can entail exclusion from

lending services of the Library.

• Only the following materials are for internal borrowing (to be used within the
NCCA premises): (3 titles of any materials in various format)
a. Any reference books except for Encyclopedias which is to be used inside

the Library premises
b. Terminal reports
c. AV collection (VHS, CD’s and Audio tapes)
d. Serials (newspapers, magazines, journals, pamphlet files, newsclippings)
e. Annual Reports
For home reading use, the following may be borrowed: (2 titles of any materials
on various format
a. Any reference books (softbound only) except for General reference v books
such as encyclopedia, dictionary, atlas and those that are of hardbound cover.
b. AV collection (VHS, CD’s, and Audio cassette tapes)
c. Request Slip for Books/Reference Materials to be Borrowed which entitles an
individual (e.g. Committee member, proponent and attached agency officer,
etc.) to borrow materials from the Library at a certain of time.
• Loanable period would be maximum of five (5) working days for inside use
and three (3) working days for home reading use.
• For AV materials e.g. VHS, CDs, and audio cassette tapes, a minimum of three
(3) titles can be borrowed at a time. Previewing of the requested material is
allowed provided this is done in advance.
• For project output or terminal reports, a maximum of two (2) titles at a time
will be allowed for internal use while for research purposes, a maximum of 10
pages are allowed to be reproduced.
For Committee members and other attached agency employees
• Committee members are given a free photocopying services (20 pages). In

excess, a minimal fee of P1.00 shall be charged.
• Only materials with duplicate copies are allowed to be loaned out of the NCCA
premises using a borrower form duly approved by the Chief Administrative
Officer or his/her authorized signatory
• A maximum of 3 working days shall be given for every library material to be

loaned out/used outside the NCCA premises. In case of delay in return, the
borrower will be subject to a fine of P 50.00 per day of delay.

FOR EXTERNAL USERS

(e.g. proponents, students/researchers, professionals, artists, personnel from universities
and other govt. officers)
• Interested individuals must present a formal letter of request signed/noted

by their immediate head or professor.
• Only materials with duplicate copies are allowed to be loaned out of the NCCA
premises using a borrower form duly approved by the Chief Administrative
Officer or his authorized signatory.
• A maximum of 2 titles of any type of materials are allowed to be borrowed
• For every library material to be loaned/used outside the NCCA premises, a

maximum of 3 working days shall be given. In case of delay in return, the
borrower will be subject to a fine of P10.00 per day.
• Lost or damaged library materials must be reported immediately to the

Librarian. Materials lost or damaged beyond normal usage must be paid
or replaced with the same title or its equivalent value if the same title is no
longer available in the bookstores.
BORROWING PROCEDURES
A. Books and other Reference Materials
• Accomplish the book card by providing the necessary information

• Submit this to the librarian in-charge for verification and approval by the
authorized signatory
• Get your gate pass to note your due date and present it at the lobby guard for
inspection
• Present this pass when returning the materials
B. Audio Visual Collections
• Accomplish the AV card by providing the necessary information and a Request

for AV Materials to be Borrowed (for external users)
• Submit this form to the librarian in charge for verification and approval of the
authorized signatory
• Get your gate pass to note your due date and present it at the lobby guard for
inspection
• Present this pass when returning the materials

C. Project Output - not to be used for outside use
FLOWCHART IN BORROWING LIBRARY MATERIALS
selection of accomplished submit them

requested library the required to the library
START assistant for
materials (print & library forms for
verification &
video each materials
recording
present this present this at secure a copy

END gate pass when the lobby guard of the gate
returning the for inspection pass to the
material/s Librarian
GUIDELINES FOR THE REPROGRAPHIC SERVICES (External Users)
Subject to the provision of the Intellectual Property Code of the Phil. (R.A. 8293 Chapter
VIII Sec. 187.2 ) the private reproduction of published work in a single copy, where the
reproduction is made by a natural person exclusively for research and private study shall
be permitted, without the authorization of owner of copyright in the work.
A. Books and other Reference Materials
• Only reference books, journals, newsclippings and periodicals are allowed

library materials to be photocopied. General reference books such as
Encyclopedias and Terminal Reports are only allowed for a maximum of 10
pages per volume.
• Duplication of the entire book/publication is strictly prohibited, a maximum

of 10% of the total number of pages are allowed to be photocopied.
• A request form (sample form attached) must be filled out with the materials
to be photocopied.
• A fee of P1.50 per page shall be charged (short/long)
• A photocopying schedule of library materials must be followed by the

requesting party. From Monday-Thursday, 10:00-11:00 am and 4:00-5:00 pm
only. Unclaimed photocopied materials can be claimed on the next day.

FLOWCHART PROCEDURE IN THE PHOTOCOPYING OF LIBRARY MATERIALS
selection of
the needed accomplish the
START materials to be photocopying
photocopied form
get your
photocopied submit this to
END the library staff
materials and
pay your bill
B. Special Collection (Cuerpo de Vigilancia Documents)
• Interested researchers should write a formal letter of request addressed

to the Executive Director requesting access to the Cuerpo de Vigilancia
documents.
• For purposes of preservation, only photocopies of the Cuerpo de Vigilancia

documents are allowed to be used for research purposes and reproduction.
• These documents follow the closed shelf system. Access can only be coursed
through the Librarian who is responsible for retrieving them from the holding
area
• Researchers are requested to present an Identification card (ID) and fill up

an academic Researcher’s Information Sheet (sample copy of the form
attached).
• The NCCA reserves the right to allow only registered and qualified users (e.g.
historians, researchers and members of the academe and students who are
taking up Masteral and Doctoral studies in history and related fields).
• Materials are strictly for room use only and must be properly returned to the
NCCA Librarian after use.
• The librarian will only allow the borrower only one folder at a time. Each folder
contains a specific subject.
• When excerpts from the documents are to be used in articles, write-ups,

and publication in any form, the user will be required to have the NCCA be
acknowledged.

GUIDELINES ON THE REPRODUCTION OF VIDEO MATERIALS (Internal & External
Users)
A. For Complimentary
• Requests copies of copyrighted videos should be supported by a letter of

request addressed to the Executive Director and upon recommendation of
PAIO.
• For any private institution, individuals and/or organization who wished to avail
complimentary copies, a maximum of two (2) titles can be accommodated at
a time (within 3 months).
• For any public institution, individuals and/or organization who wished to avail
complimentary copies, a maximum of five (5) titles can be accommodated at
a time (within 3 months).
• Upon approval, the requester must provide a blank tape and accomplish a
REQUEST SLIP (sample form attached as lib form No. 3) available at the Library.
• For requests made by the NCCA personnel intended for official use, a Request
Slip (lib form No. 3) has to be filled up and noted by Division/section head
• Proponents, featured artists/cultural workers can avail of one (1)

complimentary copy of their documented project/s through the Division
concerned provided the tape are supplied by the requesting party.
B. For Sale
• All video materials that are produced/copyright, funded by NCCA are allowed
to be dubbed (e.g. Tipong Pinoy , Travel Time, Sariling Lupa etc.) provided the
request is made in writing and a Request Slip is accomplished.
• When materials are not the sole copyright of NCCA, a clearance from the
producer, co-producer or proponent shall be submitted by the requesting
party.
• Short and featured films funded by NCCA are not allowed to be reproduced
in whole or in part unless approved by the NCCA or the copyright owner.
• All requests regardless of quantity shall be covered by a letter request signed

by key officials (for schools), and the heads of institutions/organizations.

• Requests shall be done on a first-come-first served basis and shall be subject

to approval and availability of materials.
• Release of dubbed copies shall be based on the following schedules:
1 – 3 titles after three (3) working days

5 titles after seven (7) working days
• A maximum of 5 titles per requesting party are allowed to processed within 6

months
• Payment for dubbing of video materials must be done before processing the
request using the following fee schedule:
Php 500.00 – for every title requested by business, foundations, agencies,

organization, individuals for non-commercial purposes.

Php 200.00 – for every title requested by public & institution, school,
universities for education purposes.
b.1 For Non-Profit or Education Purposes
• For reproduction of NCCA audio/video recordings, a Request form must be

accomplished subject to the approval of the Administrative Officer.
• For requests of more than one (1) copy a letter request shall be required
addressed to the NCCA Executive Director. A maximum of 5 titles may be
accommodated at a time.
• Only audio/video tapes with NCCA copyrights maybe reproduced at a

minimal fee. However, no film/video/audio either whole or in part maybe used
as background for other TV programs or telecast unless a written consent is
granted by the owners of these copyrighted materials.
• Short and feature films funded and sponsored by the NCCA are not allowed
to be reproduced in whole or in part unless approved by the proponent or
copyright owner.
• When materials are not the sole copyright of the NCCA, a clearance from the
producer, co-producer or proponent shall be required.

b.2 For Commercial Purposes
• A letter of request signed by the head of the organization/institution

addressed to the NCCA Executive Director shall be submitted. It shall indicate
the purpose and list of subject matters needed.
• The dubbed materials shall be used solely for the stated purpose; subsequent
use of the material shall require another request for approval and
arrangements.
• In the spirit of fair use of Copyrighted works, clients shall acknowledge the
source and authorship of the material posted / used in its closing bill board.
• When materials are not the sole copyright of the NCCA, a clearance from
the producer, co-producer or proponent shall be required. Obtaining such
clearance is the client’s responsibility.
• When appropriate, the NCCA may require the client to provide dubbed copy
of the program where the material has been used for archival purposes.
• A seven (7) working days lead time shall be given to the process the request.
• To protect both rights, a memorandum of agreement (LOA) shall be signed by

both parties.
• Any violation of the signed LOA provisions shall mean termination of the
rights and privileges accorded to the user and outright disapproval of future
requests without prejudice to the imposition of the payment of relevant fines
and penalties.
FLOWCHART FOR VIDEO REPRODUCTION

upon approval
selection of of the request,
the needed present a letter
accomplish the rs
START materials using of request to
form to be given
an AV catalog the librarian
by the library staff

present the OR proceed to
to the librarian. cashier’s section submit the
END accomplished
& get your to pay your bill
dubbed video (4th flr.) RS form to the
librarian

GUIDELINES ON PHOTO DOCUMENTATION/SCANNING
Photo documentation/ scanning of some NCCA Library materials for research and private
studies are allowed. Below is the prescribed guidelines:
• For photo documentation, a Letter of Request addressed to the Administrative

Officer must be submitted to the NCCA Library a week before the required
date the material is needed indicating the title of materials and picture/s or
photos to be scanned. Researchers should have to bring their own camera.
• For duplication/scanning of NCCA Copyrighted photographs/ materials, the

letter request shall be addressed to and approved by the Executive Director.
• The NCCA copyrighted slides/photographs shall only be used for scholarly

publications and book on peoples of the Philippines, culture and art and
environment which are intended to be sold as well as printed materials intended
to promote Philippine culture and arts. It shall also be used as accompanying
audio-visual material to enhance a lecture to disseminate the same.
• Scanning/duplication shall be charged a minimal fee. Allow three days to one

week to process the request.
• For preservation purposes, some materials may not be allowed to be

photographed/scanned/duplicated.
• When materials are not the sole copyright of the NCCA, a clearance from
the copyright holders shall be required. Obtaining such clearance is the
responsibility of the requesting party. The NCCA will use its best effort to
facilitate contact between client and right holders.
• Any violation of these guidelines shall mean termination of the rights and
privileges accorded to the user/s.

BORROWING GUIDELINES ON THE USE OF LIBRARY EQUIPMENT
The Library and Resource Services may allow its various equipment to be used in official
purposes but only to the NCCA officers and employees. In order to locate and establish
accountability of these equipment, the following guidelines is being prescribed when
borrowing library equipment:
• A request form for internal and external use of any library equipment should
be through the Equipment Borrower’s Form (EBF) duly approved by the Chief
Administrative Officer must be submitted and shall be subject to the terms
and conditions indicated in the form.
• Once approved, the equipment is released by the Librarian.
• For internal used, the borrower must secure 1 copy while for external use,
triplicate copy will secured.
• The approved request form serves as gate pass whenever the borrower
intends to use the equipment outside the building.
GUIDELINES FOR THE VIEWING SERVICES
• Clients must present a written request two days before the actual film viewing
stating for what purpose/reason in availing the service.
• Clients are allowed to a maximum of 1 hr. of free viewing regardless of video

titles.
• Request made thru phone will not be entertained unless there is a supporting
request letter submitted.
• Upon approval of the request, client must accomplish a viewing form to be

given by the staff.
• A maximum of six (6) persons can be accommodated inside the viewing

area.
• Viewing schedules is every Tuesday-Thursday, 1:00 pm – 5:00 pm.

GENERAL GUIDELINES ON THE USE OF THE NCCA LIBRARY
1. Library hours will be from 8:00 a.m. to 5:00 p.m. Mondays to Fridays for internal
users and 9:00 a.m. to 5:00 p.m. daily except Fridays, for outside users.
2. Library decorum shall be strictly observed while inside the Library. Users are
asked to observe the following:
• Avoid talking loud, eating, drinking, littering ,smoking and sleeping;

• All mobile phones must be set in silent mode
• School projects should not be done in the library
3. For outside users, all personal belongings can deposited at the Lobby guard
except for valuable items. While inside the Library, users will be advised not
to leave their valuable items unattended as the NCCA will not be responsible
for any loss.
4. For outside users, a registration form must be accomplished in order to log all
users who come in the library
5. Library provides an open shelf system wherein users themselves are allowed
to choose the material they need provided that only a maximum of 2 materials
can be used at a time
6. The researchers are allowed to browse any materials they want to use or can
consult research tools such as book catalog, VHS catalog or the Online Public
Access Catalog (OPAC).
7. The NCCA Library provides services such as : Reference and Information, AV

Reproduction, Reprographic, Film viewing, News monitoring and Current
Awareness Program.

BRIEF OVERVIEW OF THE NCCA LIBRARY
I. COLLECTION
A. Print Materials
1. Books
a. donations
b. purchased
c. exchange
d. project output
e. loan
2. Terminal Reports

3. Serials Collection
a. newspapers
b. magazines
c. journals
d. vertical file collection
d.1 newsclippings
d.2 pamphlet files
d.3 brochures
d.4 newsletters
4. Special collection
B. Non-print materials
1. VHS collection
2. CD/DVD collection
3. Audio tapes
II. ACTIVITIES INVOLVED IN THE LIBRARY
A. Readers’ Services
1. Circulation

a. Registration
b. Charging/Discharging
c. Overdue follow-up
d. Shelving and shelf reading
e. Photocopying
2. Reference
a. Direct service and reader’s assistance

b. Mail/telephone
d. Reference
c. Bibliographies and catalogs
e. Indexes
C. Technical Services
1. Selection and acquisition and acquisition/withdrawal

a. Searching of titles
b. Canvassing
c. Preparation of PR
d. Receiving
e. Recording
f. Weeding
g. Disposing
2. Cataloguing and Classifying
a. Accessioning
b. Cataloguing (Descriptive and subject assigning)
c. Shelf listing and filing
d. Call numbering
e. Filing of cards and shelving
3. Indexing

a. Selection of indexable materials
b. Indexing
4. Preparation
a. Book marking
b. Book pocketing
c. Jacketing
d. Labeling
e. Shelving
f. Binding- rebinding-mending-repairing

D. Administrative Services
1. Policy determination, planning, review and evaluation

2. Personnel coordination and supervision
3. Library management
4. Submission of reports (monthly, quarterly and annual report)
5. Preparation of letter of communication, memos, certification and
Accomplishment reports
6. Facilitation of trainings to OJT students
7. Facilitation of payments for library subscriptions
SERVICES OFFERED BY THE NCCA LIBRARY
1. Research assistance
2. News monitoring
3. Current awareness services
4. Information and referral services
5. Reference services
6. AV Reproduction
7. Photocopying services
8. Film Viewing
Prepared by:
Flordeliz P. Siochi, RL.
Librarian
Approved by:
Marlene S. Sanchez
Chief Administrative Officer
Date: December, 2007
Layout by:
Ryan C. Arengo
Graphic Artist, MIS

SAMPLE FORMS

SAMPLE FORMS
lib form No 1. Library Request Form
lib form No 1.1 Terminal Report
NCCA LIBRARY AND RESOURCE CENTER
lib form No 1.2 Vertical Files
NCCA LIBRARY AND RESOURCE CENTER

SAMPLE FORMS
lib form No 2. Audio-Visual Reproduction Services

lib form No 3. Request for Complimentary Copies of Audio Visual Materials

SAMPLE FORMS
lib form No 4. Request Slip for Audio Visual Materials to be Borrowed

lib form No 5. Request Slip for Books/Reference Materials to be Borrowed

SAMPLE FORMS
lib form No 6. Request for Photo shoot/Scanning of NCCA Materials
lib form No 7. AV Card

SAMPLE FORMS
lib form No 8. Book Card
lib form No 9.Request for Viewing and Listening

SAMPLE FORMS
lib form No 10. Registration Form
lib form No 11. NCCA Academic Information Sheet

SAMPLE FORMS
lib form No 12. Recommended Titles Form
lib form No 13. Magazine and Newspaper Slip Log Sheet

SAMPLE FORMS
lib form No 14. Evaluation Form
lib form No 15. Request for Photocopying Services

SAMPLE FORMS
lib form No 16. Request for Complimentary Copies of Library Materials
lib form No 17. Acknowledgement Receipt for Photocopying Services

SAMPLE FORMS
lib form No 18. Acknowledgement Receipt for Library Materials Received
lib form No 19. NCCA Library Gate Pass

SAMPLE FORMS
lib form No 20. NCCA Daily Periodical Card
lib form No 21. NCCA Weekly

lib form No 21.1 Periodical Card

SAMPLE FORMS
lib form No 21.2 Monthly Perodical
lib form No 22. Newspaper Clippings Template

SAMPLE FORMS
lib form No 23. Telephone Inquiries Received
lib form No 24. Overdue Slip

LETTER OF AGREEMENT
Re: Airing of NCCA produced video materials
This LETTER OF AGREEMENT made and entered into this _______ day of _____
______ in the City of Manila, Philippines by and between:
The NATIONAL COMMISSION FOR CULTURE AND THE ARTS, a government agency
created by and pursuant to Republic Act No. 7356 dated 03 April 03 1992, with office
address at NCCA Building, 633 General Luna Street, Intramuros, Manila represented by its
Executive Director CECILE GUIDOTE-ALVAREZ hereinafter referred to as the first party;
-and-
________________________________________________
________________________________________________
The parties hereto have mutually agreed on the following terms and conditions:
1. The first party officially allowed the second party to borrow NCCA produced video
materials on the _____________________________________________________
__________________________________________________________________
2. The first party shall provide the second party the following video materials in their best
running condition which includes:
________________________________________________
________________________________________________
________________________________________________
3. For its part, the second party shall:
a. Use the materials on the abovementioned purpose only;
b. Not to edit, lend, reproduce, re-broadcast the video materials;
c. Be responsible for the pick up and delivery of the video materials at NCCA which
shall be properly documented by both parties (photo and video) which will be use
as part of the acknowledgement – opening and closing billboard for all scheduled
broadcast date;
d. To furnish NCCA through the Library office the actual copy of the compiled version
of all the videos (including NCCA videos)
e. Recognize and acknowledge NCCA as producer of the said video materials in the
closing billboard of the program and to follow the closing credits given by the
staff.

f. Take full responsibility of any damages resulting from the transfer and use of the
video materials;
g. Promptly return the materials on the scheduled date. Failure of delivery by the
___________________________________ shall subject the borrowing party to a
P500.00 per day overdue fee;
h. In the event of unforeseen circumstances/events detrimental or prejudicial to the

fulfillment of this Agreement and attainment of its objectives, the parties hereto
shall be accordingly notified in writing.
4.This LETTER OF AGREEMENT shall take effect on__________________ and shall continue
to be in force until _________________ (deadline for the return of the materials).
5. The amendment/modification of this Agreement, its renewal or termination shall be

mutually agreed upon by the parties.
The parties affix their signatures, mutually agreeing on the terms and conditions
stipulated in this agreement, this ______________________.
FOR NCCA: FOR THE BORROWING PARTY:

CECILE GUIDOTE ALVAREZ ____________________________

Executive Director
NCCA ____________________________

WITNESSESS:
MARLENE S. SANCHEZ, MNSA _____________________________

CAO, Admin and Finance
NCCA _____________________________

FLORDELIZ SIOCHI
Librarian
NCCA
RENE NAPEÑAS
Head, PAIO

General Appropriations Act
GENERAL APPROPRIATIONS ACT

THE SECTION FUNCTIONS
1. The Finance Section administers the General Appropriations Act (GAA)

Fund – 101 funded by the National Government.
2. Records all financial transactions, maintains and prepares the books
of accounts and prepare financial reports and statements of GAA in
accordance with the generally accepted accounting principles and
standards
3. Reports on the financial position and the results of operations of the
NEFCA for the information and guidance of all concerned.
4. Disseminates and monitors the proper implementation of the existing
government budgeting, auditing and accounting rules and regulations
I. THE BUDGET UNIT
• GUIDELINES AND PROCEDURES IN THE BUDGET UNIT
• Operating Guidelines
1. All money claims shall emanate from the requesting party. The
requesting party shall prepare the Obligation Slip (OS) and attach the
supporting documents necessary for processing of payment. Upon
preparing the OS, the Division Head or his authorized representative
shall sign Box A to certify that all expenses were incurred under his
direct supervision and forward it to the Audit Section of the GAA
Finance for verification of supporting documents.
2. The Receiving / Releasing Clerks of the GAA-Finance receives the OS
with the supporting documents and forward it to the Audit Section for
pre-audit.
3. The Budget Officer shall see to it that allotment has been released to
obligate the expenditure. Upon obligation of expenditures, the Budget
Officer shall record and index the corresponding amount due for
payment.
4. Upon recording of obligations, the Budget Officer shall forward the
DV to the Audit Analyst for verification of supporting documents and
countersign.

5. For obligation of Accounts Payable, the requesting party shall submit
to the Budget Officer all the supporting documents for obligation on
or before the 31st of December.
• THE BUDGET PROCESS
1. BUDGET PREPARATION
It begins with the issuance of a “Budget Call” issued by the

Department of Budget and Management (DBM) in April, then
followed by the submission of Budget proposals prepared by the
various agencies and submission of analysis and recommendation
by DBM on the agencies budget proposals to the President and the
Cabinet before finalization and submission to Congress.
2. LEGISLATIVE AUTHORIZATION
The enactment of the General Appropriations Bill as based on the

budget of “receipts and expenditures” submitted by the President,
pursuant to the provision of Section 29 (9) of Article VII of the 1987
Constitution, which is being submitted to the legislature within 30
days from the opening of its regular session.
• The Budget briefing which is conducted by the various heads of

agencies, explaining to the Congress the details of their respective
budgets.
• The approval of the bill into law by either House after passing
three readings on separate days, except when the President
certifies to the necessity of its immediate enactment to meet a
public calamity or emergency.
• Every bill passed by the Congress shall be presented to the
President, and signed by him before it becomes a law.
3. BUDGET EXECUTION
This phase of the budget process comprises of the following:
• The establishment of obligational authority ceiling.

• The evaluation of work and financial plans for individual
activities.
• The continuing review of government fiscal position.
• The regulation of fund release.
• The implementation of cash schedules and other related activities

such as up-to-date planning and scheduling activities.
The responsibility for monitoring budget execution rests primarily

with the Department of Budget and Management.
4. BUDGET RELEASES
At the beginning of each budget year, upon approval of the General

Appropriations Act, the Agency Budget Matrix shall be prepared by
the DBM. Agencies shall likewise prepare their respective ABM in
consultation with DBM. Individual ABM will be consolidated and
will be used as a basis for the preparation of the allotment release
program for the year.
DBM will issue either an ABM or a SARO, as the case may be, to
authorize agencies to incur obligations, subject to the terms and
conditions specified therein. It may be issued at anytime during the
budget year which shall remain valid up to the end of the year.
5. BUDGET ACCOUNTABILITY
This phase consists of:

1. Periodic reporting by the agencies of performances under their
approved budgets.
2. Top management review of government activities and the fiscal
and policy implications thereof.
3. The actions of the Commission on Audit in assuring the fidelity
of the officials and employees by carrying out the intent of the
National Assembly in regard to their handling of receipts and
expenditures.
Agency officials are held liable under Section 63, P. D. 1177, for
failure to submit reports. Such failure on the part of the agency
head, chief accountants, budget officers, cashiers, disbursing
officers, administrative officers and other responsible officers of the
departments. Bureaus, offices and agency to submit trial balances,
work and financial plans, special budgets, reports of operation and
income, current agency plantilla of personnel and such other reports
as may be necessary and required by the Department of Budget and
Management shall automatically cause the suspension of payment
of their salaries until they have required with the information
requirements.

• GUIDELINES ON THE RELEASE OF NCA (NBC No. 528, dated
Jan. 3, 2011)
1. Notice of cash allocation requirements of agencies authorized to be

credited to their MDS accounts shall be comprehensively released based
on their monthly cash program (MCP) pursuant to guidelines provided
under CL No. 2008-11.
2. To maximize flexibility in the use of available NCAs, the Common fund
system policy shall be adhered to.
3. Under the said system, the cash allocation balances of agencies under
the regular MDS account may be used to cover payment of current
year’s accounts payable (A/Ps) i.e., goods and services which have been
delivered during the year, regardless of the year when the covering
obligations were incurred, after satisfying their regular operating
requirements as reflected or considered in their MCP.
4. The release of funds shall be based on the targeted level of the agency’s
measurable outputs, the corresponding funds needed, and the period
when the agency will undertake or implement the same. Agency
utilization of funds in the production/ delivery of goods/ services to the
public vis-à-vis plans/ targets for a given period shall be measured thru
the periodic review by DBM of agency performance.
5. Under this concept, agencies are required to submit to DBM, the Budget
Execution Documents (BEDs) and Budget Accountability reports (BARs)
prescribed under NBC Nos. 507 and 507-A on a timely basis.
6. In the release of additional funds, the “no report, no release” policy shall
be strictly enforced.
7. NCAs shall cover one semester’s disbursement requirements of the
agencies. However, agencies shall be allowed to use only the NCA for the
month indicated therein. All NCAs will lapse every end of the month.
8. The release of NCA shall be supported by the following documents:
• Annual Cash Program
• Report of Monthly Disbursements
• Other reports required by the DBM
• GUIDELINES ON THE INCURRENCE OF OBLIGATIONS (NBC

No. 440, Jan. 30, 1995)
The DBM shall notify the Commission of the approved allotment and
corresponding authority to incur obligations by issuing the following forms:
1. The Agency Budget Matrix (ABM)
The authority from DBM to incur obligations not exceeding an

authorized appropriation during the year for the purpose indicated.
2. Special Allotment Release Order (SARO)
A specific authority issued to the Commission to incur obligations not

exceeding an authorized amount during a specified period for the purpose
indicated. It shall cover expenditures the release of which is subject to
compliance with specific laws and regulations, or is subject to separate
approval or clearance by competent authority. (Example: Congressional
Initiatives, President’s Contingent Fund, Countrywide Development Fund and
Capital Outlay).
• GUIDELINES ON THE PREPARATION OF OBLIGATION SLIP

(OS)
1. The OS shall be prepared by the REQUESTING PARTY in triplicate and

shall be attached to the DV to incur obligations.
2. It shall be supported by documents like payrolls, disbursement vouchers,
purchase/job orders, requisition for supplies and materials, and other
kinds of claims.
3. Once completed, the Budget Officer signs Sec. B of OS to certify the
availability of funds and the incurrence of obligations, record it to the OS
book and Voucher logbook indicating the number of the OS and Voucher
in the space provided thereto. It shall then be recorded in the index card
for an easy access on the monitoring of Obligation Incurred and Balances.
• GUIDELINES FOR PAYMENT OF ACCOUNTS PAYABLE
1. All lawful expenditures and obligations incurred during the year shall be
taken up in the accounts of that year (Section 119 of P. D. No. 1445)
2. All obligations shall be supported by valid claims such as MOA, contract,
statement of account, bills receipts, etc.
3. All expenditures with supporting documents shall be submitted to the
Budget Section for obligation not later than 31st of December.
4. Request of NCA for Accounts Payable shall be submitted to DBM not later
than the 24th of the month supported by the following reports (DBM Cir.
99-2, Jan. 15, 1999):
a. List of due and demandable accounts payable for external and
internal creditors
b. BAF 305 – monthly charges to accounts payable
c. Latest Trial Balance
5. Request of NCA on the 24th of the month shall be released by DBM on the
1st week of the following month.

6. Payment shall be made through Direct Remittance to the Account of
External Creditors (non-government employees / entities) per DBM Cir.
99-11, dated Sept. 9, 1999.
7. The requesting party shall submit to the Budget Officer the list of Due and
Demandable AP as the need arises.
8. External creditors shall open an account at any branches of the servicing
bank of the NCCA with the payee’s account name exactly submitted to
NCCA for obligation.
9. The NCCA employees concerned shall provide the external creditor a
Letter of Introduction for opening their account.
10. The Advice/Authority to Debit the Account (ADA) shall be used as a
disbursement document for payment of Accounts Payable to external
creditor.
11. Internal creditors (government employees/entities) shall be paid thru
MDS checks.
12. Accounts Payable which have remained outstanding for two (2) years
shall be reverted to CROU (DBM & COA Joint Circular No. 99-6 dated
November 13, 1999), All reverted claims shall be requested to the DBM
with the following attachments:
a. Copy of bill, invoice, purchase order, or contract as the case may be;
b. Copy of the Journal Voucher reverting the savings
c. Status of allotment and obligation or Trial Balance as of the end of the
immediately preceding month
d. Letter requesting for payment
13. Unliquidated balances of accounts payable in trust funds will also lapse
at the end of the year and maybe requested on the following year for the
revalidation of lapse NCAs.
• GUIDELINES FOR REALLIGNMENT OF BUDGET
1. The budget officer may realign an item of expenditure within Maintenance

and Other Operating Expenditures (MOOE) from savings in other items
of MOOE without prior approval from the DBM.
2. For mandatory expenditures particularly water, electricity and
communication expenses shall be disbursed solely for such items of
expenditures and can only be realigned in the last quarter of the year.
3. Realignment for Continuing Appropriation shall be submitted to DBM
on or before the 30th of June, likewise, the deadline of realignment for
Current Appropriation is November 15 of the ensuing year.
4. Agency savings may be used to augment deficiencies in other items of
expenditures except that Personal Services (PS) savings may be used to
augment MOOE and CO while savings in MOOE and CO cannot be used
to augment PS (DBM NBM No. 54 dated May 17, 1990).

• GUIDELINES FOR UNBOOKED OBLIGATIONS
1. Unbooked Obligations pertain to expenditure not recorded in the books

as obligations in the year they were incurred. (DBM Cir. No. 416 dated
March 31, 1990).
2. The funds or authority to pay shall be submitted to DBM with the
following attachments:
• Copy of bill, invoice, purchase order, or contract as the case may be;
• Copy of the Journal Voucher reverting the savings
• Status of allotment and obligation or Trial Balance as of the end of the
immediately preceding month.
• GUIDELINES FOR THE REPLACEMENT OF STALED CHECK
1. Replacement of staled check should be requested by the payee with a

letter stating the reason why the check was staled.
2. The check shall be submitted to the Cashier and then forwarded to the
Accountant for proper recording.
3. For check staled during the year but issued in the preceding year shall be
requested from the DBM by the Budget Officer with the following reports:
• A letter from the requesting party stating the reason why the check
was staled
• Journal Voucher and copy of the staled check
• Status of allotment and obligation or Trial Balance as of the end of the
immediately preceding month
• Letter requesting for payment signed by the NCCA Executive Director
4. For check staled during the year but issued during year shall be
immediately be requested from the Finance Division with the following
reports:
• A letter from the requesting party stating the reason why the check
was staled
• Copy of the staled check
• Letter requesting for Payment
• GUIDELINES FOR DISPOSITION OF STALED CHECK (Section

97, P. D. 1445)
1. A treasury checks which remains outstanding after two years from date
of its issue shall not be paid by the Commission and Treasurer of the
Philippines or by any duly authorized depository.
2. The Finance Division shall take up in its books of accounts the amount of
its check as surplus adjustment of the fund against which it was previously
charged.

3. Upon presentation of a staled check, the Finance Division shall cancel in
lieu thereof.
4. Such sum as may be necessary to meet the obligation arising out of the
issuance of substitute checks chargeable against the general fund shall
be charged to the current year’s General Appropriation Act, subject to
pertinent budget rules.
5. Substitute checks payable from funds other than the general fund shall be
paid from the appropriate funds.
EXPENDITURE OBJECTS IN GOVERNMENT DISBURSEMENTS
1. PERSONAL SERVICES
Salaries and Wages

701 Salaries and Wages – Regular
702 Salaries and Wages – Military/Uniformed
703 Salaries and Wages – Part-time
704 Salaries and Wages – Substitute
705 Salaries and Wages – Casual
706 Salaries and Wages – Contractual
707 Salaries and Wages – Emergency
Other Compensation
711 Personnel Economic Relief Allowance (PERA)
713 Representation Allowance (RA)
714 Transportation Allowance (TA)
715 Clothing/Uniform Allowance
716 Subsistence, Laundry and Quarter Allowance
717 Productivity Incentive Allowance
718 Overseas Allowance
719 Other Bonuses and Allowances
720 Honoraria
721 Hazard Pay
722 Longevity Pay
723 Overtime and Night Pay
724 Cash Gift
725 Year-End Bonus
Personnel Benefits Contributions

731 Life and Retirement Insurance Contributions
732 PAG-IBIG Contributions
733 PHILHEALTH Contributions
734 ECC Contributions

Other Personnel Benefits

738 Pension Benefits – Civilian
739 Pension Benefits – Military/Uniformed
740 Retirement Benefits – Civilian
741 Retirement Benefits – Military/Uniformed
742 Terminal Leave Benefits
743 Health Workers Benefits
749 Other Personnel Benefits
2. MAINTENANCE AND OTHER OPERATING EXPENSES
Traveling Expenses
751 Traveling Expenses – Local
752 Traveling Expenses – Foreign
Training and Scholarship Expenses

753 Training Expenses
754 Scholarship Expenses
Supplies and Materials Expenses

755 Office Supplies Expenses
756 Accountable Forms Expenses
757 Animal/Zoological Supplies Expenses
758 Food Supplies Expenses
759 Drugs and Medicines Expenses
760 Medical, Dental and Laboratory Supplies Expenses
761 Gasoline, Oil and Lubricants Expenses
762 Agricultural Supplies Expenses
763 Textbooks and Instructional Materials Expenses
764 Military and Police Supplies Expenses
765 Other Supplies Expenses
Utility Expenses
766 Water Expenses
767 Electricity Expenses
768 Cooking Gas Expenses
Communication Expenses
771 Postage and Deliveries
772 Telephone Expenses – Landline
773 Telephone Expenses – Mobile
774 Internet Expenses
775 Cable, Satellite, Telegraph and Radio Expenses

778 Membership Dues and Contributions to Organizations
779 Awards and Indemnities
780 Advertising Expenses
781 Printing and Binding Expenses
782 Rent Expenses
783 Representation Expenses
784 Transportation and Delivery Expenses
785 Storage Expenses
786 Subscriptions Expenses
787 Survey Expenses
788 Rewards and Other Claims
Professional Services
791 Legal Services
792 Auditing Services
793 Consultancy Services
794 Environment/Sanitary Services
795 General Services
796 Janitorial Services
797 Security Services
799 Other Professional Services
3. REPAIRS AND MAINTENANCE
Land Improvements
802 Repairs and Maintenance – Land Improvements
803 Repairs and Maintenance – Runways/Taxiways
804 Repairs and Maintenance – Railways
805 Repairs and Maintenance – Electrification, Power and Energy
Structures
Buildings
811 Repairs and Maintenance – Office Building
812 Repairs and Maintenance – School Building
813 Repairs and Maintenance – Hospitals and Health Centers
814 Repairs and Maintenance – Markets and Slaughterhouses
815 Repairs and Maintenance – Other Structures
Leasehold Improvements
818 Repairs and Maintenance – Leasehold Improvement, Land
819 Repairs and Maintenance – Leasehold Improvement, Buildings
820 Repairs and Maintenance – Other Leasehold Improvements

Office Equipment, Furniture and Fixtures

821 Repairs and Maintenance – Office Equipment
822 Repairs and Maintenance – Furniture and Fixtures
823 Repairs and Maintenance – IT Equipment and Software
Machineries and Equipment

826 Repairs and Maintenance – Machineries
827 Repairs and Maintenance – Agricultural, Fishery and Forestry
Equipment
Subsidies and Donations

871 Subsidy to National Government Agencies
872 Subsidy to Regional Offices/Staff Bureau
873 Subsidy to Operating Units
874 Subsidy to Local Government Units
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses

881 Confidential Expenses
882 Intelligence Expenses
883 Extraordinary Expenses
884 Miscellaneous Expenses
Taxes, Insurance Premiums and Other Fees

891 Taxes, Duties and Licenses
892 Fidelity Bond Premiums
893 Insurance Expenses
• GUIDELINES IN APPROPRIATING EXPENDITURE OBJECTS
• MAINTENANCE AND OTHER OPERATING EXPENSES
1. EXTRAORDINARY AND MISCELLANOUS EXPENSES (18) (COA

Circular No. 89-300)
a. meeting, seminars and conference;
b. official entertainment;
c. public relations;
d. educational, athletic and cultural activities;
e. contributions to civic or charitable institutions;
f. membership in government associations;
g. membership in national professional organizations duly
accredited by the Professional Regulations Commission;
h. membership in the Integrated Bar of the Philippines

i. subscription to professional technical journals and informative
magazines, library books and materials;
j. office equipment and supplies; and other similar expenses not
supported by the regular budget allocation
General Guidelines (Section 397, GAAM Vol. I)
a. Amount fixed by the Budgetary Act for the offices and officials
authorized shall be the basis for control in the disbursement of these
funds.
b. No portion of the amounts authorized shall be used for salaries,
wages, allowances, intelligence and confidential expenses which are
covered by separate appropriations.
c. The entitlement shall be on a strictly non-commutable or
reimbursable basis. The claim for reimbursement shall be supported
by receipts and/or documents evidencing disbursements, if these
are available, or, in lieu thereof, by a certification executed by the
official concerned that the expenses have been incurred for any of the
purposes contemplated under the law or regulation in relation to or
by reason of his position.
d. In the case of miscellaneous expenses incurred for an office specified
in the law, such certification shall be executed solely by the head of
office. (COA Circular 89-300, March 21, 1989: RA 6688, Sec. 19)
Extraordinary and miscellaneous expenses may be taken from any

authorized appropriated but shall not exceed the ceiling set forth in the
Appropriations Act. (COA Dec. 563, June 30, 1998; Sec. 397, GAAM)
Appropriations for Extraordinary Expenses shall be provided for the

following officials at rates not exceeding:
P220,000 for each Department Secretary or equivalent

P 90,000 for each Department Undersecretary or equivalent
P 50,000 for each Department Assistant Secretary
P 38,000 for each head of bureau or organization of equal rank to a
bureau and for each Department Regional Director; and
P 22,000 for each Bureau Regional Director
P 16,000 for each Municipal Trial Court Judge, Municipal Circuit Trial
Court Judge, and Shari’a Circuit Court Judge
Additional Miscellaneous Expenses not exceeding P 72,000 shall be

provided for each of offices of the above-named officials.

2. LIBRARY BOOKS AND MATERIALS (27)
Library books and materials costing less than P10,000 per copy/unit
irrespective of economic or serviceable life shall be considered as semi-
expendable property and shall be supported with a memorandum receipt
for control purpose, pursuant to COA Circular No. 98-001 dated February
3, 1998. This shall include the cost of reference books and all other
materials relevant to the functions of the agency or institution concerned,
and library collections needed in the intellectual and professional
advancement of government personnel and other library users. This
account shall include printed and audio-visual materials.

3. OTHER SERVICES (29)
Other Services shall refer to the cost services which cannot be classified
under the other accounts. This includes, but not limited to the following,
per COA Standard Chart of Accounts:
a. Publications, notices and announcements of bids, vacant positions
and the like;
b. Repairs and maintenance of equipment when done by other
government agencies and private
c. Contractors;
d. Printing and binding;
e. Subscription;
f. Money order fees;
g. Industrial costs and surveys;
h. Meal and transportation allowance or motor vehicle allowance for
overtime work;
i. Election expenses;
j. Janitorial services;
k. Security services; and
l. Professional consultancy services.
Consultants classified under Other Services are those hired to provide

professional services requiring highly specialized or technical expertise in
a field of special knowledge or training. They shall have specific outputs,
are employed for a specific time period and render services either on a
part-time or full-time basis. These consultants shall not be considered as
employees of the government and shall not be entitled to benefits granted
to government employees.

• CAPITAL OUTLAYS
1. LIBRARY BOOKS AND MATERIALS
Purchases of library books and materials costing P 10,000 and above per
copy/set irrespective of economic or serviceable life shall be properly
accounted for under the account “Furniture, Fixtures, Equipment and
Books Outlays” (Object Code 4-36-000), pursuant to COA Circular No.
98-001 dated February 3, 1998. In the case of SUCs, purchase of books
shall not be considered as equipment.
2. INFORMATION TECHNOLOGY (IT) EQUIPMENT OUTLAY (300-38)
Pursuant to COA Circular No. 97-003 dated May 22, 1997, all costs
incurred in the acquisition of IT consisting of the cost of hardware,
software components, auxiliary equipment, including incidental costs
such as delivery, handling, installation, taxes, testing and IT manpower
resources, shall be capitalized and charged to the appropriate fixed asset
accounts.
• OTHER CAPITAL OUTLAYS
1. The completion of on-going construction projects particularly

buildings, shall be given priority over new constructions.
2. The major repair and rehabilitation of occupied buildings and

structures or those which will be used in connection with the agency’s
line functions shall be given priority over the construction of new
ones.
3. Agencies shall no longer propose funds for replacement, repairs or

restoration of buildings and facilities damaged/lost by fire, typhoon,
flood, earthquake and other perils completely paid for under the
Property Replacement Fund of the GSIS. However, agencies may
request for fund augmentation subject to submission of a certification
from GSIS on the amount paid for the purpose.
4. The acquisition of land and the construction of new buildings and

structures shall be discouraged except when the proposed acquisition
or construction is the first such project and is critical in the
performance of the agency’s line function. Proposed construction of
buildings shall be accompanied by total cost estimates, together with
a cost-benefits analysis.

BUDGET REPORTS
1. The BUDGET PROPOSAL includes current operating expenditures and

capital outlays. It shall comprise such funds as may be necessary for the
operation of the programs, projects and activities of the Commission.
2. The AGENCY BUDGET MATRIX aggregates the programmed

appropriations for each agency into eight (8) different categories and use
as a basis for the preparation of the allotment release program for the
year. (Sec. 442, NBC 440)
3. The SUMMARY LIST OF CHECKS ISSUED shall be submitted to

the concerned Budget and Finance Bureaus of the Department of Budget
and Management ten (10) days after the end of the month covered by the
report. The report shall be the net amount pertaining to the cancelled
checks during a given month.
4. The LIST OF EQUIPMENT PURCHASED (NBC No. 438, Jan. 11,

1995) shall be submitted within thirty (30) days after acquisition. Non-
submission of this report shall be a basis for disapproval of equipment
request for the succeeding fiscal year.
5. The LIST OF PERMANENT PLANTILLA POSITION shall be

submitted to the DBM as of the end of the previous year.
ACCOUNTABILITY OF AGENCY OFFICIALS TO SUBMIT REPORTS
1. Agency officials are held liable under Section 63, P. D. 1177, for failure to
submit reports.
2. Such failure on the part of the agency head, chief accountants, budget
officers, cashiers, disbursing officers, administrative officers and other
responsible officers of the departments. Bureaus, offices and agency to
submit trial balances, work and financial plans, special budgets, reports
of operation and income, current agency plantilla of personnel and such
other reports as may be necessary and required by the Department of
Budget and Management shall automatically cause the suspension of
payment of their salaries until they have required with the information
requirements.

BUDGET CALENDAR
ACTIVITY DATE
1. Issuance of the National Budget Call April 14
2. DBM-Agency Forum on the National Budget May 11-12
Call
3. Issuance of the Department/Agency Baseline May 13-14
Budget
4. Deadline of Submission of Budget Proposal May 29
5. Technical Budget Hearings on Agency Budget June 1-11
Proposal
6. Preliminary Executive Review of Agency June 15-26
Budget Proposal
7. Final Executive Review on Agency Budget June 29-30
Proposal
8. Presentation to the Cabinet Clusters of the July 1
Proposed Budget Levels of the Departments/
Agencies
9. Printing of the Budget Documents July 13-21
10. Submission by the President of the FY July 22
National Budget to Congress
11. Congressional Budget Hearing on Agency’s August 28
Budget Proposal
12. Congress Deliberation on the National Budget October 11
13. Senate Budget Hearing on Agency’s Budget Oct. 24 – Nov. 9
Proposal
14. Senate Deliberation on the National Budget December 7
15. Bicameral Agreement of Congress and Senate 2nd week of December
16. Signing of the General Appropriations Act by First quarter of the
the President succeeding year
Note: Exact dates are subject to change for the succeeding years
upon prior notice of the Department of Budget and Management.

II. THE AUDIT UNIT
The Auditing unit formulates operating standards and techniques for

the implementation of auditing rules and regulations for the proper
disbursements and utilization of public funds and properties. It shall see
to it that all government expenditures are in accordance with the existing
budgeting, auditing and accounting rules and regulations.
• GUIDELINES AND PROCEDURES IN THE AUDITING SECTION
• OPERATING GUIDELINES
1. All Disbursement Vouchers (DVs) and Liquidation of Cash Advance

are subject to pre-audit of the Auditing Section conducted by the
Audit Analyst.
2. Upon receipt of DV/Liquidation Report from the Budget Officer/
PDO concerned, the Audit Analyst shall examine and validate all the
supporting documents required for the processing of payment.
3. All supporting documents shall be in accordance with the existing
checklist of requirements set forth by the GAA Office based on the
existing auditing rules and regulations.
4. If the supporting documents on the DV are incomplete, the Audit
Analyst shall immediately inform the party requesting for payment
and return the corresponding DVs for compliance.
5. If the attached documents on the DV are complete, the Audit Analyst
shall stamped the DVs pre-audited with the corresponding amount
and forward it to the Accounting Section for proper accounting entries
and certification on the availability of funds and signature of Box A.
6. If the supporting documents on the Liquidation Report/ Report
of Disbursement are incomplete, the Audit Analyst shall prepare
an Analysis of Liquidation and submits it to the requesting party/
proponent through the PDO concerned for compliance.
7. Upon compliance of the supporting documents or if supporting
documents on the Liquidation Report/RD are complete, the Audit
Analyst shall stamped the DVs pre-audited with the corresponding
amount and forward it to the PDO concerned for preparation of the
DV and processing of payment.
8. If within thirty (30) days upon submission of Analysis of Liquidation
Report to the proponent, no compliance has been made, a 1st Notice
of Unliquidated Cash Advance shall be sent to the proponent to
remind them on unliquidated cash advance.
9. If within thirty (30) days upon submission of the 1st Notice of
Unliquidated Cash Advance to the proponent, no compliance has

been made, a 2nd Notice Unliquidated Cash Advance shall be sent to
the proponent to remind them on unliquidated cash advance for legal
action.
10. If within thirty (30) days upon submission of the 2nd Notice of
Unliquidated Cash Advance to the proponent, no compliance has been
made, said Unliquidated Cash Advance shall upon recommendation
of the PDO concerned, be endorsed to the Legal Consultant for
appropriate action.
• RESTRICTIONS ON THE USE OF GOVERNMENT FUNDS (Sec.

15, GAA 2000)
No government funds shall be utilized for the following purposes:

1. To purchase motor vehicles, except when authorized by the President,
the Senate President, the Speaker of the House of Representatives, or
the Chief Justice of the Supreme Court;
2. To defray foreign travel expenses of any government official or
employee, except in the case of training seminar or conference
abroad.
3. To provide fuel, parts, repair and maintenance to any government
vehicle which is not permanently marked “For Official Use Only” with
the name or logo of the agency, nor otherwise properly identified as
a government vehicle and does not carry its official government plate
number.
4. To pay honoraria, allowances or other forms of compensation to any
government official or employee, except those specifically authorized
by law;
5. To be invested in non-government securities, money market
placements and similar investments or deposited in private banking
institutions.
• Fundamental Principle (Section 4, P. D. 1445)
Financial transactions and operations of any government agency shall be

governed by the fundamental principles set forth hereunder, to wit:
1. No Money shall be paid out of any public treasury or depository
except in pursuance of an appropriation law or other specific statutory
authority.
2. Government funds or property shall be spent or used solely for public
purposes.
3. Trust fund shall be available and may be spent only for the purpose
for which the trust was created or the funds received.
4. Fiscal responsibility, shall to the greatest extent, be shared by all

those exercising authority over the financial affairs, transactions and

operations of the government agency.
5. Disbursement or disposition of government funds shall invariably
bear the approval of the proper officials.
6. Claims against government funds shall be supported with complete
documentation.
7. All laws and regulations applicable to financial transactions shall be
faithfully adhered to.
8. Generally accepted principles and practices of accounting as well
as sound management and fiscal administration shall be observed,
provided that they do not contravene the existing laws and
regulations.
• GUIDELINES ON THE PROCESSING OF THE DISBURSEMENT

VOUCHER
1. The disbursement voucher may be in the form of Personal Services

such as: honoraria, payroll, cash advances or Maintenance and Other
Operating Expenses, Capital Outlay, releases on approved projects or
other forms of expenditures is prepared in triplicate by the requesting
party.
2. The Budget Officer prepares the Request for Obligation of
Allotment (OS) to obligate the expenditure simultaneously with the
disbursement voucher, signed by the Chief Accountant certifying the
availability of funds.
3. The authorized official under whose supervision the expenditure is
incurred signs the voucher (Box A) testifying to the correctness of the
claim; that expenses are necessary, lawful, or that prices are just and
reasonable and not in excess of the current rates in the locality.
4. The disbursement voucher is submitted to the Audit Section for pre-
audit subject to government auditing, accounting and budgeting rules
and regulations.
5. No Disbursement Voucher may be processed without sufficient and
complete documents attached in accordance with the basic and
specific requirements provided for in the checklist for processing of
payment.
6. The voucher is signed by the Chief of the Finance Division (Box A)
or her authorized representative, upon verification of the complete
documents attached on the voucher, certification of the amount of the
expenditure and recorded the account codes properly.
7. The disbursement voucher is signed by the Executive Director (Box B)
or her authorized representative for approval of payment.
8. The disbursement voucher is then forwarded to the Cashier for check

preparation or be paid by cash. The check prepared shall be signed by
the Cashier and the Executive Director or other authorized signatories
as the case may be.
9. Paid disbursement must be supported by an official receipt and
duly signed by the payee or his duly authorized representative, to
acknowledge receipt in payment of his claim. In case of individual
claimant, signature of the payee or his duly authorized representative
will acknowledge payment of his/her claim.
10. Paid disbursement vouchers are returned to the Accounting Section
for recording in the appropriate journal and posting to the general
ledger and subsidiary ledger whenever necessary.
11. Upon recording of the paid disbursement voucher by the Accounting
Section in the appropriate journals, said vouchers are then forwarded
to the COA Resident Auditor for post audit and safekeeping.
A Report of Checks Issued is prepared and submitted to the

Accounting Division, on the 10th of each month, together with paid
vouchers and supporting documents if payment is made by check.
The Disbursing Officer prepares and submits to the Accounting Division,

on the 15th or 30th of each month, a Report of Disbursement, together
with the original and one copy of the vouchers paid and other supporting
documents when payment is made by cash.
Paid vouchers, after they have been recorded in the appropriate journals
by the Accounting Section are forwarded to the COA Internal Auditor for
post-audit and safekeeping.
REQUIREMENT TO ALL CLASSES OF DISBURSEMENT
1. Certificate of Availability of Fund.

2. Approval of claim or expenditure by the head of office of his duly
authorized representative.
3. Documents to established validity of claim.
4. Conformity of the expenditure to existing laws and regulations.
5. Proper accounting treatment.

AUDITING REQUIREMENTS FOR TYPICAL GOVERNMENT

DISBURSEMENT
1. First salary under an original appointment

• Certified true copy of appointment
• Certified true copy of oath of office
• Statement of Assets and Liabilities
• Evidence of service rendered/DTR
• Certificate of Assumption on duty
• Evidence or certificate of compliance with the conditions set forth
in the approval of the appointment
2. Salary differential under promotional appointment

• Certified true copy of appointment or salary adjustment notice
• Certificate of service or properly accomplished Daily Time Record
• Certificate of assumption in new office
3. Salary differentials in case of general salary adjustments or

across-the-board increases
• Copy of Salary Adjustment Notice
• Other requirements under the implementing circular for the
salary adjustments
4. First salary under an appointment by transfer…

• Basic Requirements
• Copy of Authority to transfer
• Clearance from money and property accountability from
former office
• Certification on last day of service in former office
• Certification of last salary received issued by the
Disbursement Officer in former office, certified by Chief
Accountant and verified by the Resident Auditor
• Other Requirements
• Certified copy of appointment
• Certification for leave credits from former office
• Certification on date of assumption in new office
• Daily Time Record
• Oath of Office
• Certificate of service

5. Salary due heirs of deceased employee
• Death certificate
• Affidavit of the heirs concerned attesting his/her relationship with
the deceased
• Clearance of the deceased from money and property
accountability
6. Overtime pay
• Authority of personnel for rendition of overtime services
• Daily time record showing the regular office hours and the
overtime services rendered during the period
• Accomplishment report signed by the employee and supervisor
7. Leave of Absence
a. Vacation or Sick Leave
• Approved application for leave
• Medical Certificate for sick leave exceeding 5 days
• Clearance from money and property accountability if leave is
30 days or more
• Certificate of available leave credit
b. Maternity Leave
• Approved maternity leave of absence
• Certification on status of appointment and length of service in
government for first claims
• Certified true copy of marriage contract for first claim
• Clearance from money and property accountability in excess
of 30 days
• Medical certificate of the attending physician
• Certificate of available leave credit
c. Terminal Leave
• Approved terminal leave
• Complete service record
• Clearance from money and property accountability
• Clearance from the Ombudsman
• Copy of last appointment and appointment showing highest
salary received if the salary under last appointment is not the
highest
• In case of resignation, employee’s letter of resignation and
acceptance by head of the agency.

8. Local and Foreign Travels

a. Before the trip
• Authority to travel
• Proposed Itinerary of Travel
• Promissory Note
b. After the trip
• Liquidation Voucher (signed by the employee/official who
traveled)
• Used tickets (if paid by NCCA)
• Actual Itinerary of Travel
• Certificate of Appearance or its equivalent
• Certificate of Travel Completed
• Accomplished / Travel Report
• Official Receipts for Hotel Accommodation (for actual
expenses)
• Reimbursement Expense Receipt (for taxi fare and other
incidental expenses not covered by the travel allowance)
• Receipts, if entitled to travel representation allowance
9. Communication Services
a. Telephone
• Original copy of the telephone bill by the telephone company
• Certification of the Head of the Office concerned or
his authorized representative that there are no service
interruptions.
b. Long Distance Telephone Calls
• Certification by the officer placing long distance calls of the
official nature of conversation including the name, address
and official designation/party called.
• Long distance calls for official business shall be limited to
urgent and absolutely necessary business of the government
(Sec. 357, GAAM Vol.1)
c. Telegram, Radiogram or Wireless
• Bill of the company conforming to prevailing rates and
supported by invoices/receipts.
• Copy of the message sent showing that message is official in
nature and of urgent importance.
• Official messages exclude request or authorization for leave
of absence, personal business or greetings for birthdays,
anniversaries, etc. (Sec. 358, GAAM Vol.1)

d. Postage Stamps
• Statement showing, by denominations, the balance on the
date of last purchase, issues since then, and balance on the
date of the new purchase
• All Stamps must marked “OB”
• Existence of a logbook to control receipt, use and balance of
stamps
• Stamps on hand/purchased shall be verified at least once
every quarter
• Evidence of payment if claims is for reimbursement (Sec. 359,
GAAM Vol. 1)
10. Purchases
a. Requirements Common to all Kinds of Purchases or Contracts
(COA Circular No. 92-389)
• Requisition/Requisition and Issue Slip (RIS) and Purchase
request duly approved by proper authorities (original)
• Purchase/Letter Order/Contract, duly approved by proper
officials (original)
• Original copy of the dealer’s/suppliers invoice duly signed by
the dealer or his representative
• Inspection report or waiver of inspection
• Results of tests or analysis by proper government agency if
articles are subject to test
• Certificate of availability of funds
• Abstract of Canvass
• Certificate of acceptance
b. For Contracts Obtained Through Bidding
• Contracts Documents and Performance Bond
• Plans and Specifications
• Programs of Work and Detailed Cost Estimate
• Notice to Commence Work
• Inspection Report and Contractor’s Accreditation (COA
Circular 92-389)
c. For Succeeding Payments
• Bill of Creditors with Progress Report or Accomplishment
• Inspection Report (COA Circular 92-389)
d. Emergency Purchase
• Canvass paper
• Price quotation from at least three (3) bona fide and reputable
supplier/dealers, except when the amount involved is less
than P1,000.00
• Certification by the agency head or his duly authorized

representative indicating particularly why the purchase was

under emergency and the reasonableness of the price paid or
contracted for and that it was the lowest obtainable price at
the time of purchase or order. (Sec. 439, GAAM Vol. I)
• Amount does not exceed limitation provided for in
authorizing law/resolution/regulation. (Sec. 439, GAAM Vol.
I)
e. Negotiated Contracts
• Authority to enter into negotiated contract
• Contract documents and Performance Bond
• Plans and Specifications
• Program of Work and Detailed Cost
• Notice to Commence Work
• Inspection Report and Contractor’s Accreditation (COA
Circular 92-389)
f. Additional Documentary Requirements for each mode of
Procurement
• Copy of advertisement/call for bid
• Winning bidder’s offer
• Abstract of Bids showing the lowest and most responsive
bidder, supported by winning bidder’s offer and bid tenders
by the other participants
• Letter of award or acceptance
• Performance bond of winning bidder, and
• Authority to conduct Public bidding (COA Circular 92-389)
• In national agencies, choice of winning bid should consider
the following factors:
1. conformity with specifications in the invitation to bid.
2. price quoted considers Flag Law, the other procurement
related laws and policies
3. when time is of the essence, the bidder who offer to
deliver within the period stipulated in the invitation to
bid shall be awarded the contract, provided the price is
not unreasonably bigger than the lowest price offered
4. all other things being equal, the bidder shall be preferred,
to obtain uniformity in quality, tensile, strength, color
shade, etc.
5. reliability of bidders as supplier or contractor (COA
Circular 92-389)
Additional Requirements for Special Purchase like Motor

Vehicle/ Equipment/ Battery and Tires/ Repair of Motor
Vehicles and other Equipment

g. Purchase of Motor Vehicles/Equipment
• Evidence of available and appropriate funds actually release
for the purpose
• Authorization by the President (Section 82, P. D. No. 1177)
• Issuance to user should be covered by Memo Receipt for
Equipment, semi-expandable and non-expendable property.
[General Form No. 32(A)]
h. Purchase of Battery and Tires

• Report of Waste Materials for the replaced worn-out items.
• Memo Receipt, semi-expendable and non-expendable
property, [General Form No. 32 (A)],
• Covering the issuance of the battery and tires
i. Purchase of Spare-Parts
• Report of Waste Material covering the replaced or worn-out
parts.
11. Cash Advance

a. For Initial Cash Advance
• Copy of designation by the Agency Head in case the
Accountable Officer (AO) is not a disbursing officer.
• Copy of approved application for bond
• Approved Request for Cash Advance
• Payroll or list of payees with their net payment (for payroll)
• Estimate of expenses (for petty operating expenses, current
operating expenditures & NCCA Activity)
b. For the Liquidation of Cash Advance
b.1. For salaries and wages:
• Report of Disbursement with all duly signed payroll and/or
vouchers and all pertinent supporting documents, such as
daily time records, approved leave of absence, etc.
b.2. For Petty Operating Expenses:
• Report of Disbursement with supporting documents
• Approved Requisition and Issue Slip / Purchase Request
with the Certificate of Emergency Purchase, if necessary (for
supplies)
• Receipts, Sales Invoice, Certificate of Acceptance / Inspection
(for supplies).
• Duly approved trip ticket, receipt (for gasoline)
• Such other supporting documents as are required by the
nature of the expense.

b.3. For Current Operating Expenditure

• Same requirements as those for salaries, wages, etc. and petty
operating expenses
• Canvass of at least three suppliers (not required if purchase is
made on official travel)
c. Bonding requirements of Accountable Officer
• Appointment and/or designation as accountable officer
• Written character reference by at least three officials of the
agency, one of whom is the Administrative and/or Legal
Officer, other than the official who appointed/designated him.
• Statement of assets and liabilities as of the end of the
preceding year.
12. Interfund Transfer to other Government Agency (GO)
a. First Release
• Approved Project Proposal
• Approved Board Resolution
• Notarized Memorandum of Agreement
• Official Receipt
• Approved Line-Item Budget
• Grant Chart
b. For Final Release (nos. 1-6 previous release & the ff:)
• Original Copy of the Report of Check Issued (verified by the
IA Accountant)
• Original Copy of the Report of Disbursement (verified by the
IA Accountant)
• Certificate of Settlement and Balances & Credit Notice (to be
submitted to the NCCA Resident Auditor)
• GUIDELINES ON ENTITLEMENT OF REPRESENTATION AND

TRANSPORTATION ALLOWANCE (RATA)
a. The officials/employees who are entitled to receive RATA are as

follows. (Sec. 317, GAAM)
• Those who are expressly authorized by the General
Appropriations Act (GAA) and those of equivalent rank as may be
determined by the DBM; and
• Those who are duly designated by the competent/appointing
authority to a vacant position which is entitled to RATA.
b. Officials and employees allowed by the law to collect monthly
commutable representation and transportation allowance shall

be paid from the programmed appropriation provided for their
representative offices, not exceeding the rates indicated in the current
General Appropriations Act.
c. The grant of commutable transportation allowance must be
expressly authorized by law or provided in a budget approved by an
appropriating body.
d. Officials and employees receiving commutable transportation
allowances are no longer entitled to the use of any government vehicle
in the performance of their duties except as may be approved by the
President. If one is used, a proportionate amount should be deducted.
e. Commutable RATA, by its very nature, are additional perquisites
attached to a position, the enjoyment of which presupposes actual
rendition of service incident to or in connection with the discharge of
official duties. Hence, the official who is on leave for more than one
month is not entitled to collect the same (COA Decision 290, Sept. 13,
1982)
f. An employee who is not authorized by the GAA to collect RATA but
is designated to a position vacated temporarily by the incumbent on
account of his attending a training course, scholarship grant, seminar
or similar activity, or on vacation or sick leave, shall be entitled to the
regular RATA of the position on a reimbursable basis provided:
• He is duly designated by the appointing authority (COA Sec. 257
S. 1982)
• He acted as an Officer-In-Charge for at least one (1) month
• He is expressly authorized in his office order to collect RATA
• The incumbent is no longer collecting the same
g. An official of employee who was wrongfully removed or prevented
from performing his duties is entitled to back salaries but not
RATA. The rationale for the grant of RATA is to provide the official
concerned additional funds to meet necessary expenses incidental
to and connected with the exercise or the discharge of the functions
of an office. If he is out of the office, voluntarily or involuntarily,
it necessary follows that the function of the office remained un-
discharged. And if the duties of the office are not discharged, the
official does not and is not supposed to incur expenses. There being
no expenses incurred there is nothing to be reimbursed.

RULES AND REGULATIONS FOR OFFICIAL LOCAL AND

FOREIGN TRAVELS OF GOVERNMENT PERSONNEL (EO 248)
(as amended by EO 298 March 23, 2004)
A. Approval of Local Travel

1. For seven (7) calendar days and below – approval of the head of
office/bureau or its equivalent.
2. For more than seven (7) calendar days but not more than one (1)
calendar month – approval of the Department Secretary or his
equivalent.
3. For more than one (1) calendar month – approval of the President or
official duly authorized by him.
B. Allowable Travel Expenses for Local Travel:

1. Travel Allowance – which will cover the cost of meal, inland
transportation and incidental expenses – P400.00 and Hotel Room/
Lodging Rate P400.00
2. Actual transportation fare from official station to destination and
back.
C. Claims for payment of travel expenses for official local travel in

the amount of P800.00/day shall not require receipts except in
the following cases:
1. In excess of Four Hundred Pesos (P400.00)/day
• upon presentation of bills with official receipts covering the whole
amount;
• upon certification by the Head of the agency concerned as
absolutely necessary in the performance of an assignment.
Provided that, for this purpose, certification or affidavit of loss
shall not be considered as appropriate replacement for the
required hotel room/lodging bills and receipts.
2. When the official travel is to places within the fifty (50) kilometers
radius from the last city or municipality covered by the Metro Manila
Area:
• submission of the hotel room/lodging bills or invoices with official
receipts
• if they commute daily, allowable amount to collect is P400.00/
day upon presentation of transportation tickets but the
presentation of bills and receipts for the cost of meal is not
required.

D. Approval of Foreign Travel
For prior approval of the President of the Philippines.
1. Department Secretaries, Undersecretaries, Heads of Financial
institutions; Justices of the Supreme Court and the Court of Appeals,
members of the Constitutional Commissions and those which require
full power.
2. Travel that will last for more than one (1) calendar month, regardless
of rank;
3. For delegations or groups of two or more persons regardless of ranks
of participants.
For prior approval of their Department Secretaries and their equivalent

1. All other officials and employees for travel that will last for one (1)
calendar month or below.
2. Official or employee who will be the lone representative of the agency.
E. Allowable Expenses for Foreign Travel

1. Pre-departure Expenses – One Thousand Five Hundred Pesos
(P1,500.00) to cover miscellaneous, incidental expenses, such as taxi
fare, passport, photographs, immunization, visa fees, tips, porter age
and airport terminal fees.
2. Transportation – The allowed official transportation shall be of the
economy class unless otherwise specified in the travel authority
and approved by the President. Payment shall be made direct to the
airline.
3. Clothing Allowance – Four Hundred US Dollar ($400.00)* Per memo
it is suspended
4. Travel Allowance – Base on Daily subsistence allowance as provided
under the UNDP index (50%) for hotel room/lodging, (30%) for
meals; and( 20%) for incidental expenses.
5. In excess of the DSA authorized under EO 298 – upon certification
by the head of the agency concerned as absolutely necessary in the
performance of an assignment and upon the presentation of hotel
room bill with official receipts subject to approval of the President.
Provided that, for this purpose, certification or affidavit of loss shall
not be considered as appropriate replacement for the required hotel
room/lodging bills and receipts.
6. Travel Time (Sec.333, GAAM Vol.1)
a. Asian countries – not more than 1 day before and 1 day after the
conference or mission
b. All other countries – not more than 3 days before and 3 days after
the conference or mission.
7. Representation Expenses – not exceeding One Thousand US Dollar

($1,000.00) duly supported by bills or receipts and upon prior

approval of the President.
8. Insurance – reimbursement of premium for accident insurance coverage,
not exceeding Two Hundred thousand Pesos (P200, 000.00) for the
duration of his travel.
F. Limitations on Payment of Traveling Expense

1. Full travel expenses shall be allowed only in cases of absence from the
official station for one (1) full day.
2. In cases where such absence is for less than a full day, the travel
allowance shall be divided as follows:
2.1 When leaving the permanent official station before 12:00 noon
shall be allowed the full amount of the travel expenses. (100%)
2.2 When leaving the permanent official station after 12:00 noon
shall be allowed only ½ of the amount of the travel allowance,
and full amount for the hotel/lodging room rate.
2.3 When returning to the permanent official station before 12:00
noon shall be allowed only one-half (1/2) of the amount of the
travel allowance only.
2.4 When returning to the permanent official station after 12:00 noon
shall be allowed the full amount of the travel allowance only.
3. Payment is recorded as cash advance and subject to liquidation upon
return to official station.
G. Limitations to Foreign Travel (Section 354, GAAM Vol. 1)

1. Where the official or employee traveling abroad is provided by the
host government or institution with per diem, or allowance lower than
the prescribed rate, he shall be entitled to difference only.
2. Clothing allowance shall not be granted oftener that once every
twenty-four (24) months. A certification shall be submitted to the
effect that no clothing allowance had been received during the next
preceding twenty-four (24) months.
3. Expenses for valets, room attendants, laundry, pressing, haircuts and
similar services furnished by hotels are not reimbursable.
4. No private person shall be granted the privilege of reimbursement/
payment of foreign travel expenses and allowances for services under
the guise of voluntary service except in case of emergency and when
authorized by the President.
H. Liquidation Report on Traveling Allowance granted as Cash

Advance
• For foreign travel – within sixty (60) days after his return to the
Philippines.

• For local travel – within sixty (30) days of his return to his
permanent station in the case of official local travel.
• He shall submit a signed Liquidation Voucher together with all the
requirements listed for local and foreign travel after the trip, to the
Accounting Section within the prescribed period.
• Claims for lodging or hotel accommodation in excess of authorized
DSA/day shall be allowed only when duly supported by appropriate
hotel room bills with official receipts; provided, that, for this purpose,
no. certification or affidavit of loss shall be considered.
I. Submission of Accomplishment Report

• For Foreign travel of every official or employees – a recommendation,
if any, on the conference or seminar attended, examination or
investigation conducted, or mission undertaken, to the head of his
office, within one (1) month after his return to official station.
• For Foreign travel of delegation – a report of the delegation to be
submitted to the President of the Philippines through the Secretary
of Foreign Affairs not later than one (1) month after the closing of the
conference or convention.
• GUIDELINES ON THE GRANTING, UTILIZATION AND

LIQUIDATION OF CASH ADVANCE PER COA CIRCULAR 97-
002
A. Granting and Utilization of Cash Advance

1. No Cash Advance shall be given unless for a legally authorized specific
purpose.
2. No additional Cash Advance shall be allowed to any official or
employee unless the previous Cash Advance given to him is first
settled or a proper accounting thereof is made.
3. A Cash Advance shall be reported on and liquidated as soon as the
purpose for which it was given has been served.
4. Only permanently appointed officials and employees shall be granted
cash advances.
5. Only duly appointed or designated disbursing officers may perform
disbursing functions. Officers and employees who are given cash
advances for foreign travel need not be designated as disbursing
officers.
6. Transfer of cash advance from one accountable officer to another shall
not be allowed.
7. The cash advance shall be used only for the specific legal purpose for
which it was granted. Under no circumstances shall it be used for
encashment of checks or for liquidation of a previous cash advance.

8. Only one disbursing officer shall be assigned/designated for a specific

legal purpose. Additional disbursing officers may assigned/designated
for the same purpose only when fully justified by the agency head
(Sec. 174.c.GAAM Vol. 1)
9. The accountant shall obligate all cash advances granted. He shall see
that cash advances for a particular year are not used to pay expenses
of other years.
10. No cash advance shall be granted on account of infrastructure or
other undertakings on a project basis (Sec. 174.g.GAAM Vol. 1)
11. Whenever a cash advance is subjected to cash examination by
auditors, any money taken from the accountable officer supported
merely by chits and forms of IOUs shall not considered as valid
disbursement even if it was actually given to the official or employee
who signed them (Sec. 174.i. GAAM Vol.1)
• For salaries, wages, allowances, honoraria and other similar

payments
• The cash advance shall be equal to the net amount of the payroll for a
pay period.
• The cash advance shall be supported by the documents required in the
initial cash advance.
• For Petty Operating expenses

1. Cash Advance shall be sufficient for the recurring expenses of the
agency for one month. The AO may request replenishment when the
disbursement reaches at least 75% or as the need arises, by submitting
a replenishment voucher with all supporting documents duly
summarized in a report of disbursements.
2. The cash advance shall not be used for the payment of regular
expenses, such as rentals, subscriptions, light and water and the like.
Payments out of the cash advance shall be allowed only for amounts
not exceeding P15, 000.00 for each transaction, except when a higher
amount allowed by the Commission on Audit. Splitting the ceiling
shall not be allowed.
• For Field/Activity Current Operating Expenses

• The special cash advance shall be used to pay the salaries and wages
of the employees and the miscellaneous operating expenses of the
activity. Payment for each transaction shall not be subject to amount
limitation. However, all payments shall be approved by the Director/
Head of field Office.
• The amount for the cash advance shall be limited to the requirements
for two months. Within 5 days after the end of each month, the

AO shall submit a Report of Disbursements. Additional cash
advances shall be granted on the basis of the activity budget or the
requirements for two months, whichever is lower.
• For Official Travel (please Guidelines on Travel)
• The grant of cash advance for both official and foreign travel shall be
governed by the provisions of EO 248 and COA Circular No. 96-004
dated April 19, 1996.
B. Liquidation of Cash Advance
1. The accountable officer shall liquidate his cash advance within the
prescribed period as follows:
a. For salaries and wages, etc. – within 5 days after each 15th day/
end of the month pay period.
b. For petty operating expenses and field operating expenses –
within 20 days after the end of the year; subject to replenishment
during the year.
c. For official travel – within 60 days after return to the Philippines,
in case of foreign travel, within 30 days upon return to his
permanent station, in case of local travel.
Failure of the accountable officer to liquidate his cash advance within

the prescribed period shall constitute a valid cause for the withholding
of his salary or appropriate administrative action.
2. The accountable officer shall prepare the Report of Disbursement

in three (3) copies and submit the same with the vouchers/payroll
and supporting documents to the Accountant. For payments based
on receipts and invoices only, he shall also prepare a liquidation
voucher which shall be submitted with the report and the supporting
documents to the Accountant. He shall ensure that receipt of the
report is properly acknowledged by the Accountant.
3. Within ten days after the receipt of the report and supporting
documents, the Accountant shall verify the report, record it in the
books and submit the same with all the vouchers/payrolls and
supporting documents to the Auditor.
4. When a cash advance is no longer needed or has not been used
for a period of two (2) months, it must be returned to or deposit
immediately with the collecting officer.
5. All cash advances shall be fully liquidated at the end of each year.
Except for petty cash fund, the Accountable Officer shall refund any
unexpected balance to the Cashier/Collecting Officer who will issue
the necessary official receipt.

6. At the start of an ensuing year, a new cash advance may be granted

provided the previous cash advance has been settled or a proper
accounting made thereof.
• SPECIALIZED GUIDELINES ON FUNDS TRANSFERRED

TO AGENCIES (IAS) AND GRANTS TO NON-GOVERNMENT
ORGANIZATIONS (NGOS), PEOPLES ORGANIZATIONS
(POS), INDIGENOUS PEOPLES GROUPS (CULTURAL
COMMUNITIES), SCHOOL-BASED ORGANIZATIONS AND
INDIVIDUALS
1. For Funds Transferred to Implementing Agencies such

as other National Government Agencies (NGAs), Local
Government Units (LGUs) and Government-Owned and
Controlled Corporation (GOCCs) (pursuant to COA Cir.
2007-001)
a. Fund Releases
• An amount sufficient for three months operation subject
to replenishment upon submission of the reports of
disbursements by the Implementing Agency (IA.)
• The Total project cost, as may be determined by the Heads of
the two agencies.
• Said amount will be released upon submission of the
notarized Memorandum of Agreement and Official receipt.
b. Liquidation Requirements
• Report of Checks Issued (RCI) and Report of Disbursement
(RD) approved by the Head of the Agency and to be submitted
within ten days after the end of each month/end of the agreed
period for the project by the IA Accountant.
• Final Report of the project, including a copy of the final
output as appropriate.
• Certificate of Settlement and Balances (CSB) and the Credit
Notice (CN) issued by the IA Auditor.
2. For Grants to NGOs/POs

a. Fund Releases (Pursuant to COA Cir. 96-003)
• If the project is to be implemented within three (3) months
• Fund assistance worth P300, 000.00 or less, shall be released
in two (2) tranches as follows:
a. 90 % upon approval and signing of the MOA
b. 10% upon completion of the project
• Fund assistance worth more than P300, 000.00 shall be
released in four (4) tranches as follows:

b. 35% after 50% project completion duly verified and
certified by the NCCA-PMED staff.
c. 40% upon 90% project completion duly verified and
• If the project is to be is implemented for more than three (3) months
• Fund assistance shall be released in three (3) tranches, as
follows:
a. First release shall cover two (2) months of operation
but not to exceed 30% of the total fund assistance, upon
approval and signing of the MOA.
b. 60% after 50% project completion duly verified and
• In any of these releases, the grantee shall issue an official receipt.
b. Liquidation Requirements (per Specialized Guidelines duly approved

by COA dated Dec. 18, 2000)
• For second release
• Progress report on the implementation of the project
• Report of Expenses for the first release signed by the
accountant or treasurer and the President or Executive
Director of the NGO/PO and certified by an independent
Certified Public Accountant.
• Certificate of Percentage of Project Completion duly verified
and signed by the NCCA-PMED staff.
• For final release
• Final Report of the project, including a copy of the final
output as appropriate.
• Certificate of Acceptance of Output by the NCCA
• Report of expenses signed by the accountant or treasurer
and the President or Executive Director of the NGO/PO and
certified by an independent Certified Public Accountant.
• Monitoring and Evaluation/Assessment Report signed by the
NCCA-PMED staff.
• Certificate of Acceptance of Project by the beneficiaries,
whenever applicable.
c. Accreditation Requirements (Pursuant to COA Cir. 2007-001)

1. Certificate of Registration with the Securities and Exchange
Commission (SEC), and/or either the Cooperatives Development
Authority (CDA) or the Department of Labor and Management

(DOLE) or other pertinent national agency. Exempted from this

registration requirement are international organizations and
specialized agencies doing business in this country as a result of
bilateral agreements.
2. Authenticated copy of the latest Articles of Incorporation, or
Articles of Cooperation the case may be, showing the original
incorporators/organizers and the Secretary’s certificate for
incumbent officers, together with the Certificate of Filing with the
SEC/Certificate of Approval by the CDA.
3. Financial reports, audited by an independent Certified Public
Accountant if in operation for three (3) years or more.
If less than 3 years in operation:

• Report of accomplishment or List of projects undertaken
by the NGO/PO to show its experience and expertise in
implementing the project to be funded.
• Proof certified by its President and Secretary that NGO/PO
has previously implemented similar projects.
4. Disclose by the NGO/PO of other related business, if any and

extent of ownership therein.
5. WFP, and Sources and Details of Proponents Equity Participation
in the project.
6. Complete proposal approved/signed by its officers which shall
include the objectives, target beneficiaries, feasibility studies, risk
assessment, designs, plans, blue prints, charts, etc.
7. List and/or photographs of similar projects previously completed.
8. A sworn affidavit of the Secretary of NGO/PO that none of its
incorporators, organizers, directors or officials is an agent or
related by consanguinity or affinity up to fourth civil degree to the
officials of NCCA.
LIMITATIONS IN THE USE OF THE FUND TRANSFER TO

NGOS/POS (Pursuant to COA Cir. 2007-001)
A. No portion of the funds shall be released before the signing of the

MOA. Checks issued by the GO covering the release of fund to
the NGO/PO shall be crossed for deposit to its savings or current
accounts.
B. No portion of the funds granted shall be used for the following:
• Money market placement, time deposit, or other forms of
investment;
• Cash advance of any official of the NGO/PO, unless related to

implementation of the project;
• Payment of salaries, honoraria and any form of allowances of the
personnel of GO or the NGO/PO who are not connected with the
project;
• Purchase of supplies, materials, equipment and motor vehicles of
the Govt. Organization; and
• Acquisition of assets of the NGO/PO, unless necessary for the
prosecution of the project and specifically stipulated in the MOA.
3. For Indigenous Peoples Groups (Cultural Communities)

[(per Specialized Guidelines duly approved by COA dated
Dec. 18, 2000)]
a. Fund Releases
• Fund assistance worth P300, 000.00 or less, shall be released in
• Fund assistance worth more than P300, 000.00 shall be released
• If the project is to be implemented for more than three (3) months
signing of the MOA.
• In any of these releases, the grantee shall issue official receipt or
b. Liquidation Requirements (same as in second release on grants to

NGOs,POs)
• Summary of expenses prepared by the leader of the grantee group


from any of the following – a national or local government
agency, a sectorial organization, or concerned NCCA committee
or staff member.
• Certificate of Percentage of Project Completion duly verified and
• Final Report of the project, including a copy of the final output as
appropriate.
• Summary of expenses prepared by the leader of the grantee group
from any of the following – a national or local government
agency, a sector organization, or concerned NCCA committee or
staff member.
NCCA-PMED staff.
• Certificate of Acceptance of Project by the beneficiaries, whenever
applicable.
c. Accreditation Requirements
• Certification from a sector organization, a national agency (e.g.
National Commission on Indigenous People, National Museum, etc.),
a local government unit, an academic institution, and/or the NCCA
Sub-Commission on Cultural Communities and Traditional Arts
attesting to the credibility and capability of the officers and members
to implement the project in accordance with additional guidelines set
forth by the Committees.
4. For School-Based Organizations (as approved by COA per

letter dated Dec. 18, 2000)
a. Fund Releases


signing of the MOA.
• Report of Expenses for the first release duly signed by the school
official or faculty member concerned, the organization head and
an independent Certified Public Accountant or certified by the
NCCA’s Internal Auditor.

• Final Report of the project, including a copy of the final output as
appropriate.
• Report of Expenses, signed by the school official or faculty
member concerned, the organization head and an independent
Certified Public Accountant or certified by the NCCA’s Internal
Auditor.
NCCA-PMED staff.
applicable.
• List of officers and members of the organization.
• Certification from the school official concerned on the legality /
existence of the organization and on the credibility and capability of
the officers and members to implement the project.

5. For Individuals (as approved by COA per letter dated Dec.

18, 2000)
a. Fund Releases

signing of the MOA.

• Report of Expenses for the first release duly signed by the grantee
and supported by receipts and other satisfactory evidence.
• Final Report of the project, including a copy of the final output.


• Report of Expenses, signed by the grantee and supported by
receipts and other satisfactory evidence.
NCCA-PMED staff.
applicable.
1. Biographical Data of the Individual with two copies of passport
size pictures.
2. List of completed projects and accomplishments similar to the
purpose of the grant application.
3. At least two satisfactory endorsements of a recognized leader or
practitioner in the field of culture or art, such as an academic or
cultural institution or the pertinent NCCA National committee.
RULES AND REGULATIONS IN THE GRANT, UTILIZATION

AND LIQUIDATION OF FUNDS TRANSFERRED TO OTHER
GOVERNMENT AGENCY (COA Circ. No. 94-013)
A. GENERAL GUIDELINES
1. The NCCA and the Implementing Agency (IA), who is also a
government agency, shall enter into a Memorandum of Agreement
(MOA) or a similar document before implementing the approved
project.
2. The MOA shall provide for the requirements for project
implementation and reporting.
3. The cash/money transferred shall be taken up as Cash, Inter-Agency
Transferred Funds (8-70-684) by the NCCA and as a trust liability (8-
14-100) by the IA.
4. The fund to be transferred of sub-allotted to the IA shall be as follows:
a. an amount sufficient for three months operation subject to
replenishment upon submission of the reports of disbursement by
the IA, or
b. the total project cost, as may be determined by the Heads of the
two agencies in either case, with 10% retention fee.
5. The check shall be issued in the name of the IA for deposit to its trust
account in its authorized government depository bank. The IA shall
issue its official receipt in acknowledgement.
6. A separate subsidiary record for each account shall be maintained by
the IA whether or not a separate bank account is opened.
7. Within ten (10) days after the end of each month/end of the agreed
period for the Project, the IA shall submit to the NCCA the following:

8. The NCCA shall draw a Journal Voucher to take up the reports. The
amount to take up the liquidation per RCI shall be net of the cash
advances granted by the IA to its accountable officers in accordance
with the Commission on Audit Circular No. 90-331 dated May 3,
1990.
9. The IA Auditor shall audit the disbursements out of the trust accounts
in accordance with existing COA Regulations.
10. The IA Auditor shall return to the NCCA any unused balance upon
completion of the project.
B. DUTIES AND RESPONSIBILITIES OF THE NCCA

1. Obligate the allotment for the project to be implemented based on
the advice of allotment and/or memorandum of agreement or similar
document.
2. Issue a check in the name of Implementing Agency (IA).
3. Maintain a subsidiary ledger of the cash transferred pertaining to the
project.
4. Require the IA to submit the reports and furnish the IA with a copy
of the journal voucher taking up the expenditures. Upon receipt of
the copy of the Certificate of Settlement and Balances (CSB) and the
Credit Notice (CN) issued by the IA Auditor, the Accountant shall
draw a journal voucher the IA with a copy of the Journal Voucher.
5. Issue the official receipt for the unexpended balance and the refunded
disallowance remitted by the IA.
C. DUTIES AND RESPONSIBILITIES OF THE IMPLEMENTING

AGENCY (IA)
1. Issue an official receipt for every amount received from NCCA
2. Deposit the amount with its authorized depository bank
3. Keep separate subsidiary records for the trust liability whether or not
a separate bank account is maintained.
4. Within five (5) days after the end of each month, the Accountable
Officer (AO) shall prepare the RCI and the RD and shall submit, with
all supporting vouchers/payrolls and documents, to the Accountant.
These reports shall be approved by the Head of the Agency.
5. Within ten (10) days after receipt from the AO, the Accountant
shall verify the Reports, provide accounting entries, record and
submit the duplicate copies of the Reports with all the originals of
vouchers/payrolls and all supporting documents to the IA Auditor.
The Accountant shall ensure that only expenses for the project are
included in the Reports. He shall submit the original copy of the
Reports to the NCCA (Attention: the NCCA Accountant)
6. Record the disallowance in audit after receipt of the CSB and the CN

issued by the IA Auditor and Auditor and require the settlement of
any suspension and disallowance.
7. Return to the NCCA any unused balance and refund of disallowance
upon completion of the project.
D. DUTIES AND RESPONSIBILITIES OF THE NCCA AUDITOR

1. Ensure that the fund transferred is for a project of the NCCA with
appropriate allotment and covered by a MOA/similar document and
that it is properly recorded.
2. Advise the IA Auditor of the funds transferred.
3. See that reports of disbursements are recorded, transmit the CSB and
the CN from the IA Auditor to the Head and Accountant of the NCCA
and ensure that the disallowances are immediately taken up in the
NCCA books.
4. Coordinate with the Auditor of the IA for the regular reconciliation of
the accounts.
E. DUTIES AND RESPONSIBILITIES OF THE AUDITOR OF THE

IMPLEMENTING AGENCY (IA)
1. Ensure that the fund transferred is taken up as liability in the books
and that a separate subsidiary ledger is maintained.
2. Audit the transactions for the project within thirty (30) days upon
receipt of the reports from the IA Accountant.
3. Issue a separate CSB and CN for the trust account and furnish the
NCCA Auditor with a copy.
4. See that the unexpected balance and the refund of the disallowance
are remitted to the NCCA.
F. LIMITATION IN THE USE OF THE FUND TRANSFER ( COA Cir.

94-013)
In no case shall the fund transferred be utilized for the payment of

additional compensation to employees in the form of allowances,
incentive pay, bonuses, honorarium, or other forms of additional
compensation, except as may be authorized by law or existing regulations,
nor shall it be used to create new positions, to augment salaries of regular
personnel or in case of purchase motor vehicles without prior approval of
the Office of the President.

• GUIDELINES ON THE PAYMENT OF HONORARIA
1. Honoraria rates shall be based on DBM National Compensation Circular

No. 75 dated March 1, 1995, item 6.1 & 2, to wit:
Level I Project Management Committee Chairperson 2,500.00
Vice – Chairperson or equivalent
Project Management/Director or equivalent
Level II Project Management Committee Member or 2,000.00
equivalent
Assistant Project Manager or equivalent Project
Consultant/Research/Expert/Specialist
Level III Technical Staff Team Leader/Coordinator 1,600.00
Senior Technical Staff/Team Leader
Level IV Technical Staff/Team Member 1,200.00
Level V Administrative Staff 800.00
Other rates which are not in accordance with the existing equivalent position
as per NCC No. 75 will be based on Civil Service Circular No. 43, dated Oct.
14, 1993 and CSC MC No. 15, Series of 1998.
2. All personal services shall be subject to 10% EWT & 3 % GMP withholding
taxes required by the Bureau of Internal Revenue.
3. Payment of honoraria shall be supported with the documents listed on the
Checklist for Processing of Payments.
• GUIDELINES ON THE USE OF REIMBURSEMENT EXPENSE

RECEIPT (RER)
1. The Reimbursement Expense Receipt (RER) is used to support claims
for reimbursement of expenses of more than SEVENTY FIVE PESOS
ONLY (P75.00) where payee’s printed receipt is not available.
2. The RER shall contain the printed name signature and address,
and the number, date and place of issue of the residence certificate
of the person who receive the payment. In the absence of residence
certificate, a signature of the witness should be indicated in the RER.
3. The form is prepared in one copy only and attached as supporting
document to the reimbursement voucher.
4. The RER may be used in the following expenses:
• Transportation expense (taxi, jeepney, bus and boat fare)
• Xerox/photocopy services
• Food
• Communication

• GUIDELIES ON RECEIPTS AND INCOME
1. Issuance of Official Receipt. All collections of the government

must be evidenced by an official receipt (Section 68, PD 1445). No
payment of any nature shall be received by a collecting officer without
immediately issuing an official receipt in acknowledgment thereof.
2. Daily Remittance/Deposit of Collection. Public officials
authorized to receive revenue or receipts of any kind are required by
law, rules and regulations to remit or deposit intact the full amount
so received and collected by them to the National Treasury. At no
instance should money in the hands of the collecting officer be utilized
for the purpose of encashing private checks. Daily remittance/deposit
of collection is required or whenever the collection reaches the
amount of P500.00 but not later than every Friday of each week.
3. Accounting for moneys and property received by public
officials. Except as may be provided by law or competent authority,
all moneys and property officially received by a public officer in any
capacity or upon any occasion must be accounted for as government
funds and government property. Government property shall be taken
up in the books of the agency concerned at acquisition cost or at
appraised value (Sec. 63. P. D. 1445)
4. Tax Exemption. Charitable institutions, churches and parsonages
or convents appurtenant thereto, mosques and non-profit cemeteries
and all lands and buildings and improvements, actually, directly and
exclusively used for religious, charitable or educational purposes shall
be exempt from taxation (Sec. 28, Art. VI, 1987 Constitution).
5. Fees, Charges and Assessments. All fees, charges, assessments,
and other receipts or revenues collected by Commission in the
exercise of its functions, at such rates as are now or may be approved
by the Secretary concerned and the NEDA Board, shall be deposited
with the National Treasury and shall accrue to the General Fund.
PROVIDED, That certain receipts may be recorded as a Special
Account in the General Fund or a Fiduciary or a Trust Fund.
PROVIDED, FURTHER, That all revenues or income accruing to
Special Accounts in the General Fund may be made available for
expenditure for the Commission (Sec. 3 GAA 2011).
6. Revolving Fund. Revolving funds shall be established and
maintained only in cases where said funds are expressly created and
authorized by law (Sec. 5 GAA 2011).
7. Trust Receipts. Receipts from non-tax sources authorized by law
for specific purposes which are collected/received by the Commission
acting as a trustee, agent or administrator, or which have been
received as guaranty for the fulfillment of an obligation, and all other

collections classified by law or regulations as trust receipts shall be

treated as trust liability of the agency concerned and deposited with
the National Treasury (Sec. 6 GAA 2011)
8. Performance Bonds and Deposits. Performance bonds and
deposits filed or posted by private persons or entities with the
Commission shall be deposited with the National Treasury as trust
liabilities under the name of the agency concerned (Sec. 7 GAA 2011)
9. Seminar and Conference Fees. Government agencies which
conduct training programs in relation to their mandated functions
are authorized to collect seminar and conference fees from
government and private agency participants, at such standard rates
as the Department of Budget and Management and the Civil Service
Commission shall deem appropriate (Sec. 9 GAA 2011)
10. Sale of Official Publications. Government agencies are hereby
authorized to sell their official publications. The proceeds derived
therefore shall be deposited with the National Treasury and shall
accrue to the General Fund. Such proceeds may be made available
to defray the cost of printing of such official publications subject to
Special Budget pursuant to Section 35, Book VI of E. O. No. 292 (Sec.
10 GAA 2011)
11. Donations. Government agencies may accept donations,
contributions, grants, bequests or gifts, in cash or in kind, from
various sources, domestic or foreign, for purposes relevant to their
function: PROVIDED, That in cases of donations from foreign
governments, acceptance thereof shall be subject to the prior
clearance and approval of the President of the Philippines upon
recommendation of the Secretary of Foreign Affairs. Receipts
from donations shall be accounted for in the books of the agency
in accordance with pertinent accounting and auditing rules and
regulations. Such donations, whether in cash or in kind, shall
be deemed automatically appropriated for purposes specified by
the donor. The receipts from cash donations and sale of donated
commodities shall be remitted to the National Treasury and recorded
as a Special Budget. The agency concerned shall submit to the
Department of Budget and Management, the Senate Committee
on Finance, the House Committee on Appropriations, and to the
Commission on Audit a quarterly report of all donations whether
in cash or in kind, as well as expenditures or disbursements of the
amount released (Sec. 12 GAA 2011).

• GUIDELINES ON EXPENDITURES AND DISBURSEMENTS OF
GOVERNMENT FUNDS
1. Certification of Availability of Funds. Before entering into

contracts involving the expenditure of public funds, all departments,
bureaus, offices or agencies shall secure a certification of availability
of funds for the purpose from the agency Chief Accountant, subject to
applicable rules and regulations as may be issued by the Department
of Budget and Management. PROVIDED, that the certification of
availability of funds sufficient to cover the cost of the contracted
activities shall be contained in and made part of the contract duly
signed by the Chief Accountant of the contracting agency. (Sec. 73
GAA 2011)
2. Disbursement of Funds. All appropriated funds shall be disbursed
only through the National Treasury and/or authorized servicing banks
under the Modified Disbursement Scheme.(Sec. 74 GAA 2011)
3. Purchase of Supplies, Materials and Equipment Spare
Parts for Stock. The stock on hand of supplies, materials and
equipment spare parts to be acquired through ordinary purchase
out of appropriations shall at no time exceed normal three-month
requirements (Sec. 21 GAA 2011).
4. Emergency Purchases. Emergency purchases of supplies,
materials and spare parts of motor transport equipment is allowed
in a monthly amount not exceeding four percent (4%) of the annual
agency expenditure program for supplies and materials except as
may be authorized by the President of the Philippines upon the joint
recommendation of the Department of Budget and Management and
the Commission on Audit (Sec. 22 GAA 2011).
5. Cultural and Athletic Activities. Out of the appropriations
authorized GAA for maintenance and other operating expenses,
an amount not exceeding One Thousand Two Hundred Pesos (P1,
200.00) may be used to purchase of costume or uniform for each
participant and other related expenses in the conduct of cultural and
athletic activities (Sec. 28 GAA 2011).
6. Limitations on Maternity Leave. Permanent and regular
employees with 2 or more years of continuous service – 60 days are
entitled with full pay; with less than 2 years of continuous service
– 60 days with half pay (Sec. 12, Rule XVI, CSC Rules). Provisional
or temporary employees with more than 2 years of continuous
service – 60 days with half day pay; with less than 2 years of services,
proportional based on ratio of 30 days maternity leave for years of
continuous service.

7. Payment of Terminal Leave. Leave of absence with pay may be

counted as part of the actual service rendered by an employee for
purposes of his retirement under Sec. 12 ( c ) of Commonwealth Act
No. 186, as amended by RA No. 1616. An official/employee where
position was abolished and who is re-appointed or re-employed as
contractual/consultant in the government after his retirement need
not refund the money value of the unexpired portion of his terminal
leave (P. D. No. 366)
8. Granting of clothing allowance. Annual clothing allowance
shall be given to all employees, whether employed on permanent or
emergency basis, who are in the service for at least six (6) consecutive
months, provided he serves the agency for another six (6) months
from the day he receives the allowance (Section 305 GAAM VOL. 11).
9. Service Contracts. Government agencies are hereby authorized to
enter into service contracts with other government agencies, private
firms or individuals and non-governmental organizations for services
related or incidental to their respective functions and operations,
whether on part-time or full-time basis.
Service Contracts may be entered into by the agency for professional

consultancy services, janitorial, security and other related services,
whenever practicable and cost-effective for the government.
Service Contracts shall be entered into by the agency through public

bidding or negotiated contracts, subject to pertinent accounting and
auditing rules and regulations.
10. Purchases through Public Bidding (E. O. 301 S. 1987). As a

general rule, any provision of law, decree, executive order or other
issuance’s to the contrary notwithstanding, no contract for public
services, or for furnishing supplies, materials and equipment to the
government or any of its branches, agencies or instrumentalities shall
be renewed or entered into without bidding.
11. Prohibitions on Reimbursement of Transportation
Allowance. Under no circumstances should fuel be issued for
privately owned motor vehicles. No reimbursement for the cost of
gasoline or diesel fuel and oil shall be allowed where a private vehicle
is used; however, the officials and employees concerned shall be
entitled to the reimbursement of the equivalent cost of the customary
mode of transportation (Section 340 GAA Vol.1)
12. Bonding of Accountable Officers. Each accountable officer with a
total cash accountability of P2, 000.00 or more shall be bonded. The
amount of bond shall depend on the total accountability of the officer

as fixed by the Head of the Agency. An official or employee who has
both money and property accountability, shall be bonded only once
to cover both accountabilities, but the amount of the bond shall be in
accordance with the Schedule.
13. Prohibition against Advance Payment on Government
Contract (Section 88. P. D. 1445).
a) Except with the prior approval of the President, the government
shall not be obliged to make advance payment for services not yet
rendered or for supplies and materials not yet delivered under
any contract thereof. No payment, partial of final, shall be made
on any such contract except upon a certification by the head of the
agency concerned to the effect that the services of supplies and
materials have been rendered or delivered in accordance with the
terms of the contract and have been duly inspected and accepted.
b) Notwithstanding the foregoing paragraph, any government
agency, with the approval of the proper department head, may
furnish supplies and materials to any party who has a contract
with that agency if the supplies and materials are needed in the
performance of the services being contracted for and the value
thereof does not exceed in any one month ten percent of the value
of services already rendered, due and unsettled as computed by
the agency concerned.
14. Transfer of property between government agencies. Any
government property that is no longer serviceable or needed by the
agency to which it belongs may be transferred without cost, or at an
appraised value, to other agencies of the government upon authority
of the respective heads of agencies in the national government,
or of the governing bodies of government-owned or controlled
corporations, other self-governing boards or commissions of the
government, or of the local legislative bodies for local government
units concerned (Section 76. P. D. 1445).
15. Invoice and receipt upon transfer of funds or property.
When government funds or property are transferred from one
accountable officer to another, or from an outgoing officer to his
successor, it shall be done upon properly itemized invoice and receipt
which shall invariably support the clearance to be issued to the
relieved or out-going officer subject to regulations of the Commission
(Section 77 P. D. 1445).
16. Payments to creditors. Payments to creditors shall be made only
upon the specific approval of the head of the agency concerned or his
duly authorized representative, or if there be no such officer, upon the
approval of the department head endorsed upon the check or voucher
effecting the payment (Section 91 P. D. 1445)

17. Persons authorized to draw checks for payment out of

government funds. Checks drawn against duly authorized bank
accounts shall be drawn by the agency head having control of the
appropriation or fund against which checks are chargeable, or by
such subordinate officer as shall be designated for that duty by the
said agency head, which shall all be duly deputized for the purpose
by the Treasurer of the Philippines. Copies of the designation shall
be furnished the Treasurer of the Philippines and the representative
of the Commission. Notice shall likewise be given to the Treasurer of
the Philippines and the Commission when the designation is revoked.
No member of the accounting unit or the internal control unit of the
agency may be designated to perform the duty (Sec. 92, P.D. 1445).
18. To who checks payable? Checks drawn against the Treasury
Checking Account for Agencies maintained with any government
depository unless it is countersigned by a duly authorized official
of the Commission. When, in the opinion of the Commission, the
interest of the service so requires, the check may be paid without the
countersignature under such rules and regulations as it may prescribe
from time to time (Section 94. P. D. No. 1445)
19. Countersigning of checks by auditors. No check shall be paid by
the Treasurer of the Philippines, local treasurer, or any government
depository unless it is countersigned by a duly authorized official
of the Commission. When, in the opinion of the Commission, the
interest of the service so requires, the check may be paid without the
countersignature under such rules and regulations as it may prescribe
from time to time (Section 94. P. D. No. 1445).
REPORTS AND ACCOUNTABILITY OF PUBLIC OFFICIALS AND

EMPLOYEES
1. Report on Compliance with COA Recommendations. All

government agencies shall submit to the Commission on Audit (COA)
within sixty (60) days from their receipt of the COA Annual Audit
Report, a status report on the actions they have taken on the audit
findings and recommendations made by the COA pertaining to each
of said agencies (Sec. __ P. D. 1445)
2. Final report of accountable officers. (1) An accountable officer,
upon ceasing to act in his official capacity as such, shall submit to the
auditor of the agency concerned a report of his accountability. (2) Any
remaining balance of such accountability shall be deposited in the
proper treasury without unnecessary delay (Section 80. P.D. 1445)
3. Reports of disbursing officers in a government agency.
Disbursing officers in any government agency shall render monthly

reports of their transactions pursuant to regulations of the
Commission to be submitted not later that the fifth day of the ensuing
month to the auditor concerned who shall conduct the necessary
examination and audit within thirty days from receipt thereof.
(Section 100. P. D. 1445)
4. Primary and secondary responsibility. (1) The head of any
agency of the government is immediately and primarily responsible
for all government funds and property pertaining to his agency.
5. General liability for unlawful expenditures. Expenditures of
government funds or uses of government property in violation of law
or regulations shall be a personal liability of the official or employee
found to be directly responsible therefore. (Section 103. P. D. No.
1445)
6. Records and reports required by primary responsible
officers. Government unit shall likewise exercise the same degree
of supervision over accountable officers under his supervision,
otherwise he shall be jointly and solidarity the Head of any agency
or instrumentality of the national government or any government
– owned or controlled corporation and any other self-governing
board or commission of the government shall exercise the diligence
of a good father of a family in supervising accountable officers under
his control to prevent the incurrence of loss of government funds or
property, otherwise he shall be jointly and solidarity liable with the
person primarily accountable therefore. (Sec. 104 P. D. 1445)
7. Measure of liability of accountable officers. (1) Every officer
accountable for government property shall be liable for its money
value in case of improper or unauthorized use or misapplication
thereof; by himself or any person for those acts he may be responsible.
He shall likewise be liable for all losses, damages, or deterioration
occasioned by negligence in the keeping or use of the property,
whether or not it be at the time in his actual custody.
(2) Every officer accountable for government funds shall be liable

for all losses resulting from the unlawful deposit, use, or application
thereof and for all losses attributable to negligence in the keeping of
the funds. (Section 105. P. D. No. 1445)

8. Liability for acts done by direction of superior officer. No

accountable officer shall be relieved from liability by any reason of
his having acted under the direction of a superior officer in paying
out, applying, or disposing of the funds or property with which he is
chargeable, unless prior to that act, he notified the superior officer in
writing of the illegality of the payment, application, or disposition.
The officer directing any illegal payment or disposition of the funds or
property shall be primarily liable for the loss, while the accountable
officer who fails to serve the required notice shall be secondarily
liable. (Section 106 P. D. No. 1445)
III. THE CASHIERING UNIT
• FINANCIAL REPORTS TO BE SUBMITTED FROM THE

CASHIER TO THE ACCOUNTANT EVERY 10TH DAY OF THE
FOLLOWING MONTH
1. Reports of Check Issued – summarizes all checks issued during

the month. It shall be prepared by fund.
2. Reports of Disbursements – is used by the accountable/
disbursing officers in liquidating its cash advances. It is prepared in
triplicate, two copies of which shall be submitted with the vouchers,
payrolls and supporting documents to the Accountants. The
Disbursing Officer shall ensure that the report is properly received
and acknowledged by the Accountant. Within ten days after receipt
of the report and supporting documents, the Accountant shall verify
the report, record in the books and submit the original copy with all
vouchers/payrolls and supporting documents to the Auditor.
3. Report of Collection and Deposit – is used in reporting
collections by the Collecting Officers and deposits by the Cashier.
4. Payroll – is used for payment of salaries and emoluments of
government employees. It shows the names of employees, monthly
salary/emolument, amount earned for the period, salary deduction
and net amount paid. The signatures on the payroll are the evidence
of payment. Payrolls shall be prepared in four copies. The original
and one copy of the paid payrolls shall be submitted to the Chief
Accountant for accounting entry. Posting from the subsidiary ledgers
and index cards shall be made directly to the payroll. The other two
copies shall be retained by the Administrative Officer for file copy and
the other one for guide for the next preparation of payroll.

5. Disbursement Voucher and Obligation Slip – is used by all
government entities for all money claims. It shall be prepared in
triplicate unless more copies are needed. The voucher and obligation
slip are numbered in one series for each fund for each year. The
numbering structure is as follows:
DV
00–00–00
Serial number of DV
Month of issue
Year of issue
OS
00–00–00
Serial number of OS
Month of issue
Year of issue
6. Advice of Checks Issued and Canceled – It shall be prepared at

least daily or whenever check are issued by the Disbursing Officer, and
approved by the Head of Office or Unit. It shall be prepared in five
copies with the original and duplicate submitted to the Government
Servicing Bank. The duplicate copy is, in turn, forwarded by the bank
to the Bureau of Treasury. The triplicate and quadruplicated shall
be submitted to the COA Auditor and Chief Accountant, respectively,
while the last copy is maintained by the Cashier for his own file.
Area of Seq. No. Activity

Responsibility
Cash Unit 1 Daily
Cashier Receives cash/check from payor representing collection
based on the Order of Payment (OP) prepared by the
Accounting Unit.
2 Issues Official Receipt (OR) to acknowledge receipt of
cash/check.
Note
Separate sets of ORs shall be used for the RA and NG
Books.
Note
The OR shall be prepared in three copies and shall be
distributed as follows:
Original - Payor
Copy 2 - To be attached to the Report of Collections and
Deposits (RCD)
Copy 3 - Cash Unit file

3 Records collections in the Cash Receipts Record (CRR).

4 Prepares Deposit Slip (DS) in three copies.
Note
The DS shall be distributed as follows:
Original - AGDB
Copy 2 - To be attached to RCD
5 Deposits collections with AGDB.
Note
Collections pertaining to NG Books shall be deposited
with the AGDB for the account of the Treasurer of the
Philippines
6 Based on the validated DS from the AGDB and copy of the
ORs on file, prepares Report of Collections and Deposits
(RCD) in two copies.
7 Reviews and signs the RCD. Forward original of RCD, Copy
2 of the ORs and DS to the Accounting Unit.
Note
The RCD shall be distributed as follows:
Original - Accounting Unit together with Copy No. 2 of the
ORs and DS - to support the JEV
Bookkeeper 8 Records the RCD in the logbook maintained and forwards
the same with the ORs and DS to the Accounting Unit for
recording in the books of accounts.
Accountant 9 Based on the RCD, prepares JEV in two copies and signs
“Prepared by” portion of the JEV.
10 Reviews and signs ‘Certified Correct by’ portion of the
JEV. Records the JEV and documents in the Cash Receipt
Journal (CRJ) and/or Cash Journal (CJ) as the case may be.
Note
CRJ shall be used to record collection under the RA Books
while the CJ shall be used to record collections under the
NG Books.

DISBURSEMENTS
Disbursements Defined. Disbursements constitute all cash paid out during

a given period either in currency (cash) or by check. It may also mean the
settlement of government payables/obligations by cash or by check. It shall be
covered by Disbursement Voucher (DV)/Petty Cash Voucher (PCV) or payroll.
Basic Requirements for Disbursements. The basic requirements

applicable to all types of disbursements made by national government
agencies are as follows:
1. Existence of a lawful and sufficient allotment certified as available by
the Budget Officer;
2. Existence of a valid obligation certified by the Chief Accountant/Head
of Accounting Unit;
3. Legality of transactions and conformity with laws, rules and
regulation;
4. Approval of the expense by the Chief of Office or by his duly
authorized representative; and
5. Submission of proper evidence to establish the claim.
Disbursements System. The Disbursements System involves the

preparation and processing of disbursement voucher (DV); preparation and
issuance of check; payment by cash; granting, utilization, and liquidation/
replenishment of cash advances.
Certification on Disbursements. Disbursements from government funds

shall require the following certifications on the DV:
1. Certification and approval of obligation slips and payrolls as to
validity, propriety and legality of the claim (Box A of OS) by head of
the department or office who has administrative control of the fund
concerned;
2. Necessary documents supporting the DV and payrolls as certified and
reviewed by the Accountant/Head of Accounting Unit (Box A of DV);
and
3. Certification that funds are available for the purpose by the
Accountant/Head of Accounting Unit (Box A of DV).
Disbursements Through Petty Cash Fund. Petty Cash Fund shall be

maintained under the imprest system. The fund shall be sufficient for the
non-recurring, emergency and petty expenses of the agency. Disbursements
from the fund shall be through the Petty Cash Voucher (PCV) which shall be
approved by authorized officials and signed by the payee to acknowledge the
amount received. The official receipt or its equivalent is attached to the PCV.

Procedures for Disbursements Through Petty Cash Fund.
Area of Seq. No. Activity

Responsibility
Receipt of Check for the Establishment/
Replenishment of Petty Cash Fund
Various Unit 1 Receives check from Cashier for the establishment/
Petty Cash replenishment of petty cash fund. Retrieves Cash
Custodian Disbursement Record (CDR) and records the date, reference
and the amount of check in the ‘Disbursements’ column.
2 Encashes check in GSB and keeps the cash in a safety vault.
Utilization of Petty Cash Fund
Requesting 3 Accomplishes Box A ‘Requested by’ portion of the Petty Cash
Personnel Voucher (PCV).
Immediate 4 Signs Box A ‘Approved by’ portion of the PCV and returns to
Supervisor Requesting Personnel.
Requesting 5 Submits to the Petty Cash Custodian for the release of fund.
Personnel
Petty Cash 6 Receives from the Requesting Personnel the PCV duly
Custodian approved by concerned official.
7 Upon granting of the petty cash advance and signs in Box B
‘Paid by’ portion of the PCV.
Requesting 8 Receives petty cash and signs in Box B ‘Cash Received by’
Personnel portion of the PCV.
Petty Cash 9 Issues Copy 2 of the PCV to requesting personnel
Custodian
10 Retrieves CDR from file and records paid PCVs. Fills up the
following columns: date, reference, name of payee, nature
of payment, amount in the credit column and cash advance
balance.
11 Files the original of PCV awaiting liquidation.
Liquidation of Petty Cash Advance
12 Receives from Requesting Personnel Copy 2 of the PCV
together with supporting documents. Checks and reviews
completeness of documents such as the date, amount
and nature of expenses paid as shown in the supporting
documents.

13 If incomplete, returns to Requesting Personnel for completion
of needed supporting documents.
If complete, retrieves the original of PCV from file and fills
up Box D ‘Liquidation Submitted’ portion of the original and
Copy 2 of PCVs.
14 Checks the appropriate boxes for ‘Received Refund’ or

‘Reimbursement Paid’ portion and signs Box C of the PCV.
Requesting 15 Checks and fills up the appropriate boxes for ‘Liquidation
Personnel Submitted’ and ‘Reimbursement Paid’ upon submission
of necessary supporting documents and receipt or
reimbursement of cash, if any, and signs the PCV.
Petty Cash 16 Returns Copy 2 of the PCV to the Requesting Personnel.
Fund
Custodian
17 If the amount granted is equal to the amount paid as shown
in the liquidated PCV, proceeds to Sequence No. 18.
If the amount is not equal to the amount paid, retrieves from

file the CDR and records the necessary adjustments based
on the liquidated PCV. Fills up the following columns: date,
reference, name of payee, and nature of payment, amount in
the appropriate debit, credit and balance columns.
18 Files the original of the PCV together with the supporting
documents awaiting replenishment.
Replenishment of Petty Cash Fund
19 Retrieves from file the original of the PCV together with the
supporting documents. Checks the completeness of all PCVs
for replenishment.
20 Prepares the Petty Cash Replenishment Report (PCRR) in two
copies based on PCVs in numerical sequence and fills up the
following columns: date, PCV No., particulars and amount.
21 Signs in the ‘Certified Correct by’ portion of the PCRR.
22 Based on the PCRR, prepares OS in three copies. Forwards
Copies 1-3 of the OS, original of the PCRR and PCV, and
supporting documents to Authorized Official for review and
signature.
Authorized 23 Signs in Box A portion of the OS.
Official
Petty 24 Forwards Copies 1-3 of the, originals of PCRR and PCVs and
Cash Fund supporting documents to audit section for audit.
Custodian

IV. THE ACCOUNTING UNIT
The Accounting unit adopts government accounting and maintains the

books of accounts and prepares the financial reports and statements of the
Commission.
• GUIDELINES AND PROCEDURES IN THE ACCOUNTING

SECTION
OPERATING GUIDELINES
1. The Accountant shall sign the Box A of the Disbursement Voucher to
certify the availability of cash, the completeness and propriety of the
supporting documents and the proper liquidation of previous cash
advances. Accounting entries are also recorded in the said box.
2. Upon signing the Box A, the DV shall be forwarded to the Executive
Director for approval of payment by signing Box B and to the Cashier
for preparation of check.
3. At the end of each month, the Cashier shall prepare all the accounting
reports which include the Report of Checks Issued, Report of
Disbursement, Report of Collections and Deposits forward it to the
Accountant every 10th of the following month, for recording in the
appropriate journals.
4. The Accountant shall record all financial transactions of the
Commission in the Journal Entry Voucher and all the accounting
reports to the Special Journals.
5. Upon recording to the appropriate journals, the Accountant shall
prepare the General Ledger and summarize all accounts and prepare
the Trial Balance.
6. The financial reports and statements are prepared by the Accountant
and submitted to the Commission on Audit, Department of Budget
and Management and all agencies concerned.
7. The paid Disbursement Vouchers are forwarded to the COA resident
Auditor for post audit and safekeeping.
PROPERTY, PLANT AND EQUIPMENT, AND INVENTORY

ACCOUNTS
Purchase of Property, Plant and Equipment. Property, plant

and equipment acquired through purchase shall include all costs
incurred to bring them to the location necessary for their intended use,
like transportation costs, freight charges, installation costs, etc. These
are recorded in the books of accounts as Assets after inspection and
acceptance of delivery.

Property and Inventory Accounting System. The Property and
Inventory Accounting System consists of the system of monitoring,
controlling and recording of acquisition and disposal of property and
inventory.
The system starts with the receipt of the purchased inventory items and
equipment. The requesting office in need of the inventory items and
equipment after determining that the items are not available in stock
shall prepare and cause the approval of the Purchase Request (PR). Based
on the approved PR and after accomplishing all the required procedures
adopting a particular mode of procurement, the agency shall issue a duly
approved Purchase Order.
Perpetual Inventory Method. Purchase of supplies and materials

for stock, regardless of whether or not they are consumed within the
accounting period, shall be recorded as Inventory account. Under the
perpetual inventory method, an inventory control account is maintained
in the General Ledger on a current basis.

Regular purchases shall be recorded under the Inventory account and
issuance thereof shall be recorded based on the Report of Supplies and
Materials Issued. Purchases out of the Petty Cash Fund shall be charged
immediately to the appropriate expense accounts.
The Accounting Unit shall maintain perpetual inventory records, such

as the Supplies Ledger Cards for each inventory stock, Property, Plant
and Equipment Ledger Cards for each category of plant, property and
equipment. The subsidiary ledger cards shall contain the details of the
General Ledger accounts.
For check and balance, the Property and Supply Office/Unit shall
maintain Property Cards (PC) for property, plant and equipment, and
Stock Cards (SC) for inventories. The balance in quantity per PC and SC
should always reconcile with the ledger cards of the Accounting Unit.
Moving Average Method. The moving average method of costing

shall be used for costing inventories. This is a method of calculating cost
of inventory on the basis of weighted average on the date of issue. The
Accounting Unit shall be responsible in computing the cost of inventory
on a regular basis.

ACCOUNTABLE FORMS AND REPORTS TO BE SUBMITTED FROM

THE SUPPLY OFFICER TO THE ACCOUNTANT EVERY 10TH DAY
OF THE FOLLOWING MONTH
1. Requisition and Issue Voucher (RIV) – is used to requests for

supplies and materials which shall be duly approved by authorized
officials. It shall be prepared in three copies: the original id used by the
Property Officer and submitted monthly to the Chief Accountant; the
duplicate is used to support posting in the Supplies Ledger Card/Stock
Cards; and the third copy is retained by the requisitioner.
2. Report of Waste Materials – is used to report all waste materials
previously taken up in the books as assets so that they may be properly
disposed of and dropped from the accounts. It is prepared in three copies.
After the Auditor has acted on the report and the waste materials disposed
accordingly, the original is submitted to the Chief Accountant, who shall
prepare the journal voucher to drop the waste materials from the asset
account. The duplicate is retained by the Auditor, and the triplicate is
returned to the Property Officer.
3. Monthly Report of Supplies and Materials Issued – is used to
report the monthly abstract of supplies and materials issued as evidenced
by the Requisition and Issue Vouchers. It is prepared in two copies: the
original, with the original RIV, is submitted to the Chief Accountant
as basis for recording the issues in the General Journal thru Journal
Voucher, the duplicate, with the duplicate RIV, is retained by the Property
Officer.
ACCOUNTABLE FORMS TO BE MAINTAINED / ISSUED BY THE

SUPPLY OFFICER
1. Supplies Ledger Card is kept for each type of supplies to record all
acquisitions, issued and disposals. Transactions shall be posted promptly
from source documents, such as delivery receipts, Requisition and Issue
Vouchers, etc. The physical inventory of the supplies shall be reconciled
with the supplies ledger cards and the control accounts.
2. Stock Cards is kept for each class of article. All receipts and issues of
supplies and the balance on hand are recorded currently on this card.
This form serves as a guide in preparing the estimates of the quantity
and description of article needed and guarding against overstocking of
supplies and materials. It also facilitates physical inventory taking.
3. Memorandum Receipt (MR) is issued to officials and employees for
semi-expendable and non-expendable property and equipment for official
use. It shall be accomplished in duplicate by the accountable officials or
employees concerned. The original shall be submitted to the property

officers while the duplicate shall be kept by the user of the property.
When the employee goes on extended leave of absence or separated from

services, the property officer shall see to it that such employee is duly
cleared of his property responsibility.
Property not covered by memorandum receipts shall be considered as

under the direct responsibility of the property officer.
4. Invoice Receipt for Property is prepared when funds or properties are

transferred from one accountable officer to another or from an outgoing
officer to his successor. This from shall invariably support the clearance
to be issued to the relieved or outgoing officer.
Trial Balances, Financial Reports and Statements
The Financial Statements Process
Statement of
Pre-closing TB Income and
Unadjusted
Expenses
Trial Balance
Closing Journal Statement of Cash

Adjusting Entries Flows
Entries
Post-closing Balance
TB Sheet

Financial Reporting System. This Financial Reporting System

(FRS) includes the preparation and submission of trial balances, financial
statements and other reports needed by fiscal and regulatory agencies. The
sub-systems are as follows:
Trial Balance. The Trial Balance shows the equality of debit and credit
balances of all general ledger accounts as of a given period. It is prepared
and submitted monthly, quarterly and annually. At the end of the fiscal
year, the pre-closing and the post-closing trial balances shall be prepared.
Purposes of the Trial Balance. The trial balance is prepared to:
1. prove the mathematical equality of the debits and credits after
posting;
2. uncover errors in journalizing and posting; and
3. serve as basis for the preparation of the financial statements.
Pre-Closing Trial Balance. The Pre-Closing Trial Balance shall be
prepared after recording the adjusting journal entries in the General
Journal and posting the same to the General Ledger. It shows the
adjusted balances of all accounts as of a given period. This is also
described as the adjusted trial balance.
Adjusting or Correcting Journal Entries. Under the matching

principle, adjustments shall be made for economic activities that have
taken place but are not yet recorded at the time when the financial
statements are prepared. Such adjusting journal entries are made to
ensure that revenues and expenses are recorded in the period when they
are earned or incurred. Adjustments are of two main types: accrued items
and deferred items.
Adjustment for Accrued Item. It is an adjusting entry for an

economic activity already undertaken but not yet recorded into an asset
and revenue accounts or a liability and expense accounts. It requires
asset/revenue adjustments and liability/expense adjustments.
Asset/Revenue Adjustment. It involves earned revenues not yet recorded
as assets and income at the end of the accounting period. Examples are
receivables for revenues already earned but not yet collected nor billed as
of the year end.
Liability/Expense Adjustment. It involves expenses, which already

exist but remain unpaid at the end of the accounting period. Examples are
salaries, wages and other expenses already incurred but not yet paid.
Adjustment for Deferred Items. These are adjusting entries transferring
data previously recorded in an asset account to an expense account, or
data previously recorded in a liability account to a revenue account. It also

requires asset/expense adjustments and liability/revenue adjustments.

Asset/Expense Adjustments. These pertain to assets, portion of which
shall be recorded as expense of the agency at the end of the accounting
period. Examples are prepaid expenses, bad debts and depreciation.
Bad Debts. Trade receivables shall be valued at their face amounts

minus, whenever appropriate, allowance for doubtful accounts. Bad
Debts expense and/or any anticipated adjustments, which in the normal
course of events will reduce the amount of receivables from the debtors
to estimated realizable values, shall be set up at the end of the accounting
period.

The Allowance for Doubtful Accounts shall be provided in an amount
based on collectibility of receivable balances and evaluation of such
factors as aging of the accounts, collection experiences of the agency,
expected loss experiences and identified doubtful accounts.
The determination of bad debts expense shall be derived from

computations based on percentages and aging of accounts receivable as
follows:
Age of Accounts Percentage

1 - 60 days 1%
61 - 180 days 2%
181- 1 year 3%
More than 1 year 5%
Depreciation for Property, Plant and Equipment. The costs of

property, plant and equipment are allocated to the periods benefited
through the provision of accumulated depreciation. Depreciation is the
systematic and gradual allocation of the depreciable amount of asset over
its useful life.

Method of Depreciation. Depreciation shall be computed using the

Straight Line Method. Depreciation shall start on the second month from
purchase. A residual value equivalent to ten percent of the cost shall be
set. Annual depreciation is computed as follows:
Closing Journal Entries. Closing journal entries are general journal

entries which close out the balances of all nominal/ temporary and
intermediate accounts at the end of the accounting period.
Post-Closing Trial Balance. The Post-Closing Trial Balance shall be
prepared after recording the closing journal entries in the General Journal
and posting to the General Ledger. It contains a listing of all general
ledger accounts that remain open after the closing process is completed.
Generation of Financial Statements and Supporting Schedules.

Financial statements and their supporting schedules are the products
of the government accounting processes. These are the principal
comprehensive means by which the information accumulated and
processed in the state accounting system is periodically communicated
to those who use them. The financial statements generally prepared in
the National Government are: the Balance Sheet, Statement of Income
and Expenses, Statement of Government Equity, and Statement of Cash
Flows.
Responsibility for Financial Statements. Responsibility for the

fair presentation and reliability of financial statements rests with the
management of the reporting agency. This responsibility is discharged
by applying generally accepted state accounting principles that are
appropriate to the entity’s circumstances, by maintaining effective system
of internal control and by adhering to the chart of accounts prescribed by
the Commission on Audit.
Statement of Management Responsibility for Financial

Statements. The Statement of Management Responsibility for Financial
Statements shall serve as the covering letter in transmitting the agencies
financial statements to the Commission on Audit, Department of Budget
and Management, other oversight agencies and other parties. It shows

the agency’s responsibility for the preparation and presentation of the
financial statements. The statement shall be signed by the Director of
Finance and Management Office or Comptrollership Office, or the Chief of
Office who has direct supervision and control over the agency’s accounting
and financial transactions, and the Head of Agency or his authorized
representative.
Balance Sheet. The Balance Sheet is a formal statement which shows

the financial condition of the agency as of a certain date. It includes
information on the three elements of financial position - assets, liabilities
and government equity. It shall be prepared from information taken
directly from the year-end Post-Closing Trial Balance. The Balance Sheet
shall be supported with the following schedules/statements:
• Schedules of Accounts Receivables (SAR)
• Schedules of Accounts Payables (SAP)
• Schedules of Public Infrastructures (SPI)
• Other schedules as may be required

Although the allotments and obligations of the agency are not recorded
in the books of accounts, the Statement of Allotments, Obligations and
Balances (SAOB) shall be submitted to the Commission on Audit by
the Budget Officer/Agency Officer concerned. This statement shall to
be included among the aforementioned schedules for information of
government officials and oversight agencies.
Statement of Income and Expenses. The Statement of Income and

Expenses shows the results of operation/performance of the agency at
the end of a particular period. This statement shall be prepared by the
Accounting Unit from information taken directly from the Pre-Closing
Trial Balance.
Statement of Government Equity. The Statement of Government

Equity shows the financial transactions, which resulted to the change in
Government Equity account at the end of the year.
Statement of Cash Flows. The Statement of Cash Flows is a statement
summarizing all the cash activities of an agency. This includes the
operating, investing and financing activities of the entity and provides
information on the cash receipts and cash payments during the period.
The primary purpose of the Statement of Cash Flows is to give relevant
information on the agency’s overall cash position, liquidity and solvency.
Using the Statement of Cash Flows, managers, investors and creditors
could easily assess if the agency could meet its obligations in operating,
investing and financing activities.

Preparation of the Statement of Cash Flows. To facilitate the

preparation of the Statement of Cash Flows, the use of a Working Paper
is encouraged. It shall show the increase or decrease in the cash accounts
between two periods. The net increase in cash provided by 1) operating 2)
investing and 3) financing activities in addition to the cash balance at the
beginning shall equal to the cash balance at the end of the period.
1. Operating Activities. Operating activities involves the principal
resources producing activities of the enterprise and other activities
that are not investing or financing (SFAS 22). Generally, these include
the cash effect on transactions that enter in the Income and Expense
Summary account.
2. Investing Activities. Investing activities involves the acquisition
and disposal of long-term assets and other investments not
included in cash equivalent (SFAS 22). These activities include cash
transactions covering non-operating assets, such as the purchase of
property, equipment, short and long-term investments and other non-
current assets. Non-cash investing activities are not included in the
statement of cash flows.
3. Financing Activities. Financing activities are derived from the
equity capital and borrowings of the agency (SFAS 22). These
include cash transactions involving the government equity and non-
operational liabilities. Non-cash financing activities are not included
in the statement of cash flows.
Notes to Financial Statements. Notes to Financial Statements

are integral parts of financial statements, which pertain to additional
information necessary for fair presentation in conformity with generally
accepted accounting principles. These may explain the headings captions
or amounts in the statements of present information that cannot be
expressed in money terms, and description of accounting policies.
Information shall be presented in a way that will facilitate understanding

and avoid erroneous implications. The headings, captions and amounts
shall be supplemented by enough additional data so that their meaning
would be clear and not overshadowed by so much information that
important matters are buried in mass trivia.
Where Notes to Financial Statements appear on a separate page, indicate

the phrase “See accompanying Notes to Financial Statements” placed at
the bottom of said statements.
Material changes in classification of accounts shall be indicated and

explained as notes to financial statements.

Interim Reports. Interim reports are the financial statements required
to be prepared at any given period or at a financial reporting period
without closing the books of accounts. The following interim financial
statements shall be prepared and submitted quarterly with the Notes to
Financial Statements:
a. Statement of Income and Expenses;
b. Balance Sheet; and
c. Statement of Cash Flows.
The interim financial statements shall be prepared employing the

same accounting principles used for annual reports. Adjusting and
closing journal entries shall be prepared. However, only the adjusting
journal entries are recorded in the books of accounts. To facilitate the
preparation of the interim financial statements, the use of the worksheet
is recommended.
OTHER ACCOUNTABLE FORMS AND REPORTS
1. Official Receipts. For proper accounting and control of collections,

collecting officers shall promptly issue official receipts for all moneys
received by them. Official receipts may be in the form of officially
numbered receipts (GF 13-A), stamps and tickets.
2. Checks. Checks are serially pre-numbered forms obtainable from the
bank and used to withdraw cash from the agency checking account. They
shall be kept in the custody of the disbursing officer. All disbursement
shall be paid by check except those authorized to be paid out of Cash
Advance. Normally, checks drawn from the checking account shall be
signed by the regular disbursing officer and countersigned by the agency
head or his authorized representatives.
3. Reimbursement Expense Receipt (RER) – this is used to support
claims for reimbursement of expenses of more than P75.00 where payee’s
printed receipt is not available.
4. Allocation and Utilization Control Sheet – it shall be maintained by
both the Accounting and Cashiering Units to monitor receipt of Notice of
Cash Allocation and Disbursement made from such allocation. The AUCS
shall be maintained by allotment class; e.g. 100, 200, 300 and others. The
Cashiering Unit shall record the utilization based on the Advice of Checks
Issued and Canceled, while the Accounting Unit shall record utilization
based on the Report of Checks Issued.
5. Itinerary of Travel – it shall be prepared by the official or employee
making the travel. It shall be serially numbered and prepared in three
copies. The original copy shall be attached to the Disbursement Voucher
for payment of the traveling expenses. One copy shall be kept in central

file and one copy shall retained by the officer/employee concerned.

6. Certificate of Travel Completed – Upon completion of a trip,
the official or employee shall accomplished the Certificate of Travel
Completed. This certificate together with the certificate of appearances
and used tickets shall be attached to the Itinerary of Travel on file.
7. Monthly Report of Accountability for Accountable Forms
– The Report of Accountable Forms is prepared and submitted by each
accountable officer to the Auditor at the end of each month and upon
transfer of office. The report shall show the respective aggregate quantity
of each class of accountable forms on hand at the beginning of the period
for which the report pertains, the inclusive numbers of those received,
and the name of the person from whom received, the inclusive numbers
of those issued to subsequent accountable officers showing the names of
such officers, and the aggregate quantity of the accountable forms on hand
at the close of the period.
SUBMISSION OF REPORTS (Section 122, P. D. 1445)
When deemed necessary in the exigency of service, the Commission on

Audit may, under regulations issued by it, require the agency head, chief
accountants, budget officers, cashiers, disbursing officers, administrative
or personnel officers and other responsible officials of the various agencies
to submit trial balances, physical inventory reports, current plantilla of
personnel and such other reports as may be necessary for the exercise of its
functions.
Failure on the part of the official concerned to submit the documents and
reports mentioned herein shall automatically cause the suspension of
payment of their salaries until they shall have complied with the requirements
of the Commission on Audit.
MISCELLANEOUS TRANSACTIONS
Miscellaneous Transactions. Miscellaneous transactions are transactions

types that are unique and not recurring in the ordinary course of government
operations. These seldom take place or should not happen at all. Some of the
miscellaneous transactions are as follows:
• Loss of Cash and Property
• Request for Relief from Accountability
• Cash Overage
• Stale MDS and Commercial Checks
• Set-up and Settlement of Disallowances
• Refund of Overpayments

Accounting for Loss of Cash and Property. Loss of cash and property
may be due to malversation, theft, robbery, fortuitous event or other causes.
Cash shortage discovered during cash examination conducted by auditors

is reported through the Report of Cash Examination. The Auditor issues
an audit report in case of shortage in property accountability. As soon as a
shortage is definitely established, the Auditor shall issue a memorandum
pertaining thereto and the Accountant shall draw a JEV to record the shortage
as a receivable from the Accountable Officer concerned.
In case of loss of property due to other causes like, theft, force majeure, fire,
etc., a report thereon shall be prepared by the Accountable Officer concerned
for purposes of requesting relief from accountability. No accounting entry
shall be made but the loss shall be disclosed in the notes to financial
statements pending result of request for relief from accountability.
Grant of Relief from Accountability. When a request for relief from

accountability for shortages or loss of funds is granted, a copy of the decision
shall be forwarded to the Chief Accountant who shall draw a JEV to record
the transaction. The loss shall be debited to the Loss of Assets account and
credited to the appropriate receivable account. In case the request for relief
is denied, immediate payment of the shortage shall be demanded from the
Accountable Officer. Restitution shall be acknowledged by the issuance of an
official receipt.
In case the request for relief from accountability for loss of property caused
by fire, theft, force majeure or other causes is granted, a copy of the decision
shall likewise be forwarded to the Chief Accountant for the preparation of
the JEV. The loss shall be debited to the Loss of Assets account and credited
to the appropriate asset account. If request for relief from accountability is
denied, the loss shall be taken up as a receivable from the Accountable Officer
or employee liable for the loss and shall be credited to the appropriate asset
account.
Accounting for Cash Overage. In case the cash examination disclosed

cash overage, as determined by the Auditor during cash examination,
the amount shall be forfeited in favor of the government and an official
receipt shall be issued by the Cashier. The cash overage shall be taken up as
Miscellaneous Income.

Accounting for Stale Checks. Checks may be cancelled when they become
stale. The depository bank considers a check stale, if it has been outstanding
for over six months from date of issue or as prescribed.
A stale check shall be marked cancelled on its face and reported as follows:
a. Unclaimed stale checks which are still with Cashier shall be cancelled
and reported in the List of Unreleased Checks as cancelled. The List of
Unreleased Checks is attached to the RCI.
b. For stale checks which are in the hands of the payees or holders
in due course and requested for replacements, new checks may be
issued upon submission of the stale checks to the Accounting Unit.
A certified copy of the previously paid DVs shall be attached to the
request for replacement. A JEV shall be prepared to take up the
cancellation. The replacement check shall be reported in the RCI.
Accounting for Disallowances. Disallowances shall be taken up in the

books of accounts only when they become final and executory. The Accountant
shall prepare the JEV to take up the Receivable-Disallowances/Charges
and credit the appropriate expense account for the current year or Prior
Years’ Adjustment account if pertaining to expenses of previous years.Cash
settlement of disallowances shall be acknowledged through the issuance of an
official receipt and reported by the Cashier in the RCD.
Accounting for Overpayments. Sometimes overpayments or even

double payment of expenditures do happen in agencies. These could be
avoided with the institution of proper controls but some could not be avoided
because of built-in procedures. One example is the payment of payrolls.
Payrolls are prepared in advance and some agencies pay their employees
through the banking system. All these are done before reports of attendance
are submitted, making it impossible to know the exact amount to be paid
in case there are absences without pay during the pay periods. In case of
overpayments, refunds shall be demanded of the employees concerned.

SCHEDULE OF SUBMISSION OF FINANCIAL REPORTS
PARTICULAR DATE AGENCY/PERSON

CONCERNED
TRIAL BALANCE (1st to 3rd Within 20th days after the COA Resident Auditor
Quarter) end of each quarter Accountant
DBM
YEAR-END PRELIMINARY On or before February 14 of COA Resident Auditor
TRIAL BALANCE the ensuing year Accountant
DBM
BANK RECONCILIATION Every 20th of the following COA Resident Auditor
STATEMENT Month Accountant
DBM
STATEMENT OF ALLOTMENT Every 20th of the following COA Resident Auditor
OBIGATION & BALANCES Month Administrative Officer IV
DBM
STATEMENT OF OBLIGATION Every 20th of the following Administrative Officer IV
INCURRED, LIQUIDATED & Month COA Resident Auditor
BALANCES
REPORT OF DISBURSEMENT Within 10th days Accountant
upon receipt from the COA Resident Auditor
accountable officer
REPORT OF COLLECTIONS Within 10th days Accountant
AND DEPOSITS upon receipt from the COA Resident Auditor
accountable officer
REPORT OF CHECKS ISSUED Within 10th days Accountant
upon receipt from the COA Resident Auditor
accountable officer

General Services Section
GENERAL SERVICES SECTION

Functions
• Responsible in the day-to-day operations of the NCCA seven (7)

storey building, such as utility/maintenance, motor pool, facilities and
security operations;
• Upkeep the cleanliness and orderliness of the building, parking area,
warehouses, offices, function areas and other facilities of NCCA;
• Ensure the safety and security of the building including its employees,
visitors and guest from fire, theft and disaster;
• Responsible for the regular maintenance and repair requirements of
the building physical facilities, such as the generator, elevator, air-
conditioned units, motor vehicles, electrical and water pump;
• Provide minor and major repair works on carpentry, plumbing,
electrical and civil works of the building;
• Render general services, such as but not limited in providing
assistant, errands and audio visual operation to NCCA offices for there
projects, meetings, programs and events inside and outside of NCCA
building;
• Coordinate with private contractors with service agreements with the
Commission (i.e. elevator, generator, air-conditioned units and pest
control) and other service providers;
• Coordinate with Public Utilities such as PLDT, MWSS and MERALCO
for the continuous and uninterrupted supply of services to the
building; and
• Formulate and monitor implementation of Building Rules &
Regulation.

GENERAL SERVICES SECTION
Structure and Staffing
Building Administrator
1 – Telephone
Operator/
Bldg. Admin Assistant
1– AV Operator/ 7 – Building
5 – Driver Telephone Line
Courier Maintenance 8 – Security
Technician/Electrician 2 – Service Guards
1 – Skilled (Carpenter/ Assistance/Food
Plumber/Electrician) Server
1 – Photo Copier
Operator
GUIDELINES ON THE REQUEST FOR USE OF NCCA VENUE/

FACILITIES
I. BOOKING PROCEDURE:

A. Lessee shall send a letter to the Executive Director (Attention: Chief
Admin Officer) requesting for the use of the “Tanghalang Leandro V.
Locsin” or other NCCA facilities, specifying the date, time and description
of the activity.
B. Executive Director then approves the request.
C. Chief Admin Officer will inform the Lessee of the approval. Moreover, a
draft of the Venue Rental Agreement, stating possible item to be charged
the Lessee, will be sent to the latter.
D. Lessee shall pay the Reservation Deposit Fee of 30% of the total fee in
cash or Manager’s Check, which is deductible to the total contract price. In
case Lessee cancels the reservation for whatever cause, said Reservation
Deposit Fee shall be forfeited in favor of the NCCA.
E. All financial obligations to the NCCA should be settled in full by the Lessee
at least five (5) working days before the activity.
F. Lessee must ensure that all relevant information on the activity, e.g.
time, venue, etc. are consistently reflected in all publicity materials, press
releases, poster and the like.
G. Lessee is entitled to the use of the leased premises, free of charged for two
(2) hours for set-up and rehearsals. The use of lease premises for set-up
and rehearsals beyond this period shall be charged to the Lessee subject to
the availability of the facilities.
H. NCCA reserves the right to revoke the agreement

(i) for non-compliance with any of the above or
(ii) for cause, without the Lessee’s fault, at any time before the scheduled
activity. In case of non-compliance by the Lessee the Reservation
Deposit Fee shall be forfeited in favor of the NCCA. On the other
hand, in case cancellation is made by NCCA for cause and without the
Lessee’s fault, the Reservation Deposit Fee shall be refunded in full to
the Lessee.

II. RULES AND REGULATIONS:
A. NCCA reserves the right to refuse admission or eject anyone in the

premises for cause or any reason which may not be to the benefit of the
Commission.
B. All activities, performances and rehearsal are subject to the approval
of the NCCA Management. Moreover, punctuality shall be strictly
observed and enforced. Hence, all activities should commence and end in
accordance with the schedule provided for in the contract.
C. Only authorized personnel, artists and production staff whose names have
been submitted and duly approved by the Management upon application
by the Lessee, will be allowed on the stage, backstage and dressing room
areas. Identification passes may be issued only on occasion and to be
conspicuously worn at all times with the venue premises.
D. Absolutely no smoking, eating and drinking in the auditorium, backstage
and dressing area.
E. Stage props/equipment which may prove harmful to the facilities or floor
of the auditorium will not be allowed.
F. All auditorium equipment will be operated by the NCCA authorized
personnel only.
G. The use of fire, flammable and/or exclusive materials shall be subjected to
the existing fire laws and must be cleared with and strictly controlled by
Management.
H. The Management will not be responsible for any lose of props, equipment,
personal effects and materials belonging to the Lessee or its artist/
performers.
I. The taking of photographs or video/audio recordings during performance
and screenings is strictly prohibited. All video cameras, cassette recorder
and still cameras must be deposited to the information counter located at
the lobby.
J. Proper attire is requested when attending screenings/performance in the
auditorium.
K. All mobile phones, pagers and other communication devices should be
turn-off for the duration of the performance. Medical doctors expecting

emergency calls are requested to inform the ushering staff of the seat
number.
L. Late comers may be admitted only discretion of the Management. Seats
may be claimed only during intermission.
M. Animals, plants and substances which may prove harmful or dangerous
will not be allowed in any area of the auditorium premises.
N. The use of double sided tapes, cellophane (Scotch) tapes, nails, screws or
other materials on concrete walls, wooden panels, ceiling or any part of
the leased premises is strictly prohibited.
O. Lessee shall be held liable for any damage to NCCA properties.
P. Because of limited perking spaces available in the NCCA premises, this
venue rental agreement shall not included provision for parking.
Q. Any infraction of the above-mentioned rules and regulations shall be
subject but not limited to the forfeiture of the Reservation Deposit Fee
in favor of the Commission and/or the imposition of the appropriate
charges.
FLOWCHART ON THE REQUEST FOR USE OF NCCA VENUE/

FACILITIES
START
Accomplish the
Request for Use
of Venue /
Facilities form
Submit to GSS for

processing and
approval
GSS shall be furnished

With a copy of the
request for
Preparation of venue
FINISH

NCCA SECURITY GUIDELINES
RATIONALE
The Security Guidelines of NCCA shall serve as a guide to officials, employees,

guests, visitors and tenants on the logical basis of monitoring public order and
safety in the Commission.
The Security Guards shall be primarily responsible for the maintenance of

peace and order at the NCCA premises and shall ensure security and safety
of the NCCA officials, employees, visitors, guests and tenants. They shall
safeguard and protect the NCCA from theft, robbery, arson, destruction or
damage as well as protecting its officers, employees, visitors and guests from
assault, harassment, threat or intimidation. All NCCA employees, on the
other hand are required to cooperate with security guards to attain the same
objectives. The following are the suggested guidelines:
I. GUIDELINES REGARDING ENTRANCE TO / EXIT FROM NCCA
1. Visitors and guests shall only be allowed to enter the building from 8:00
AM to 5:00 PM, Mondays thru Fridays unless prior arrangement has been
made with the General Services Section / Administrative Division.
2. Visitors and guests should register in the lobby’s visitor log sheet stating
their name, purpose, person to see, time in and out. They must surrender
a valid identification card before a security pass could be issued and
allowed entry to the building.
3. Bulky packages, bags and the like of visitors and guests should be
deposited in the lobby and will not be allowed to be brought in the upper
floors of the building.
4. Contractor’s with repair and maintenance to be made are required to
coordinate with the General Services Section / Administrative Division
prior to the commencement of work in the building or parking area.
5. Exhibitors are required to coordinate with the General Services Section /
Administrative Division prior to the installation of exhibit in the building.
6. No visitors or guests will be allowed to go to upper floors during lunch
break which is 12:00 NN to 1:00 PM without proper clearance from the
person to be visited.

7. During office hours, visitors and guests who want to see an employee may
be allowed to go upstairs provided the consent of the concerned employee
is sought.
8. Before leaving the NCCA premises, the bags of visitors and guests shall
be subject for inspection in cases where there is a reported loss in the
building.
9. Parking area Security Guard should record all incoming and outgoing
vehicles. Maker color and plate number, arrival and departure time
should also be recorded. Trunks and cargo compartments of delivery
vehicles will be inspected before they are allowed inside NCCA garage.
10. Parking area Security Guard should guide all incoming vehicles up to the
designated parking slot as well as vehicles going out of the parking area.
11. No NCCA vehicles ( Corona SEE 812, Hi-Ace SED 701 and Hi-Lux SEU
525 ), except that of the NCCA Executive Director will be allowed to leave
without an approved Vehicle Trip Ticket.
II. SECURITY OF PERSONNEL
1. Security Guards shall record all incoming and outgoing NCCA officials,
employees, tenants, visitors and guests.
2. For employees, visitors, guests and tenants who shall avail of public
transportation such as taxi, the security guard should record the taxi plate
no., as well as the maker, color, car model and the time the passenger
boarded the taxi.
3. Employees without Authority to Render Overtime or stay in the building
should not be allowed beyond 7:00 PM, except during typhoon, flood,
transport strike and other emergencies.
III. SECURITY OF THE BUILDING
1. The last employee to leave the room should unplug all electrical
equipment and appliances, close the faucets, and turn-off the light
switches.
2. After office hours, Security Guard on duty should double check the room
and unplugs all electrical equipment, appliances, close the faucets, turn
off the light switches, lock the door and turn off water gate valve.
3. As a security measure during night, lights will remain “on” at the
following premises :
a. Ground Floor Façade
b. Lobby ( in front of the elevator )
c. Rear Passageway
d. Parking Area
e. Fire Exit Stairs ( 2nd and 5th floors )

4. Two way radios are for the exclusive use only of NCCA Security Guards
and the Building Administrator.
5. Off duty Security Guards are strictly prohibited to stay in the building
premises.
6. Security Guards are strictly prohibited to cook, take a bath, wash and iron
clothes inside the building premises.
7. Security Guards are strictly prohibited from using any of the NCCA
equipment and facilities.
8. Except for regular food vendors and deliveries with consent / knowledge
of the Administrative Division, no other vendors or solicitors should be
allowed entry to the building.
9. Detachment Commander should submit security detail / posting of all
guards every 15 days to the Building Administrator.
10. All deliveries should be properly inspected and recorded by the Security
Guard on duty at the lobby and parking area.
11. Security Guard on duty should observe all persons going in and out of
the building with emphasis on behavior, facial expressions, moods and
visible marks (scars, moles and tattoo). A separate record book should be
provided for this purpose.
12. All suspicious incidents that happened in the NCCA premises should be
properly recorded and requested to the head of Administrative Division
through the Building Administrator.
13. All Security Guards should have a list of telephone numbers of the nearest
Hospital, Police and Fire Stations.
14. For easy monitoring and recording, Security Guards should have a record
book for each of the following :
a. Visitors, guests, AECI employees and other individual who frequents
the building.
b. Newspaper received for official use of NCCA.
c. Mails and letters received.
d. Deliveries of supply and NCCA equipment brought in and out of the
building.
e. Outgoing and incoming vehicles of NCCA.
f. Incoming and Outgoing vehicles of employees, guests, visitors and
tenants including Genset operation.
IV. SECURITY OF EQUIPMENT
1. No office equipment or NCCA property shall be allowed to be taken

outside of the building without GATE PASS duly signed by the Building
Administrator or Administrative Officer. In case both are not available,
the Division Chief may be allowed to issue a temporary gate pass to be
formally filed immediately the day after the temporary pass was issued.

2. Employees who want to bring their personal equipment or property
in the building should first secure from General Services Section, a
GATE PASS ( IN and OUT ) duly signed by the Building Administrator
or Administrative Officer . Model, type and serial number should
be indicated in the GATE PASS. The same GATE PASS should be
surrendered to the lobby guard when the listed equipment or property will
be taken out of the building.
3. All NCCA employees and tenants should voluntarily subject their bags and
personal belongings for inspection. NCCA property found without GATE
PASS will be confiscated by the security guards and turned-over to the
Building Administrator or Administrative Officer for appropriate action.
4. All garbage for disposal should be inspected by the lobby and/or parking
security guards.
5. Any loss of property or equipment should be reported immediately to the
Lobby Guard and Building Administrator. An immediate investigation
will be conducted by the Security Agency in coordination with the
Building Administrator. The crime scene should not be touched as this
will erase the prints or evidence left by the culprit.
V. DUTIES AND RESPONSIBILITIES OF THE SECURITY

DETACHMENT OFFICERS AND GUARDS
1. The Security Agency shall coordinate with the Building Administrator who
handles the building’s security operations on matters stipulated in the
Security Service Contract, Amendment to the Security Service Contract
and NCCA Security Guidelines and other related matters pertaining to
the safety and security of employees, guests, visitors, tenants and NCCA
properties.
2. The Security Agency shall provide from their account the supplies,
materials, equipment and other paraphernalia needed in the performance
of security guards duties.
3. The Detachment Commander shall properly notify in advance the
Building Administrator of any leave of absence of the security guards.
4. All Security Guards should maintain cleanliness in their respective station
/ post.
5. The Detachment Commander or Shift Officer-In-Charge shall coordinate
with his immediate Agency Officer on matters pertaining to security
problems and operations. He shall also review all the log books for some
discrepancies in the recording of events, deliveries and other related
security matters.
6. The lobby Guard Assistant shall deliver received letters to the central
receiving unit on the 2nd floor or to the different divisions and have them
received by the concerned employees.

7. Guides / escorts guests and visitors who are not familiar with the building.
8. Operates water pump during night or as directed by the Building
Administrator.
9. During special occasions, the Security Agency will deploy additional
security personnel free of charge to do covert duties to protect the
NCCA’s guests, visitors, tenants, performers, government officials and
foreign dignitaries from theft, robbery, assault, harassment, threat and
intimidation.
10. Overnight parking of vehicles other than the official NCCA vehicles shall
not be allowed unless a request has been made with the Administrative
Division through the General Services Section.
11. Request of employees for a Security Guard/s assistance not related to
their official function shall be coursed thru the Building Administrator for
proper disposition so as not to unduly disrupt the building’s security set
up.
12. Security Guards shall perform other duties that may be assigned or
directed by the Management/Building Administrator from time to time
that are within the contract and which are related to the safety and
security of the NCCA personnel/building/premises.
FLOWCHART FOR NCCA SECURITY GATE PASS
START
Accomplish
Gate Pass form
Submit to
Bldg. Administrator
for approval
Submit to Lobby Guard

or Parking Guard for
checking and releasing
Finish

GUIDELINES AND PROCEDURES ON THE USE OF NCCA
VEHICLE
Rationale:
Pursuant to Administrative Order No. 239 issued by President Gloria

Macapagal-Arroyo on 15th September 2008 entitled: Prohibiting the Use of
Government Vehicles for Purposes Other than Official Business, and for Other
Purposes” and COA Circular No. 2000-005, there is a need to update the
current policy/guidelines of the NCCA on the use of official vehicles.
NCCA Official Chairman, Commissioners, Committee Heads/

Members
Executive Director, Deputy Executive Director,
Division Chiefs
NCCA employees Permanent, Casual, Contractual, CS, Project Hire
(office base is in NCCA)
Official use Transporting NCCA officials and employees to/
from official meetings, inter-agency activities and
functions; coordination/monitoring of NCCA
projects; pick up and delivery of props/materials/
supplies/books relevant to NCCA activities;
emergency cases like rushing officials/employees to
the nearest hospital

GENERAL POLICIES
The NCCA officials and employees shall strictly adhere to all provisions of
Administrative Order No. 239: “Prohibiting the use of government vehicles
for purposes than official business and for other purpose” and COA Circular
2000-005.
1. Government agencies and offices are prohibited from using government

vehicles for purposes other than official business; provided that in every
case, the trip ticket authorizing the use of the vehicle shall be displayed on
the windshield and another conspicuous place on the vehicle. Section 1
AO 239)
2. Offices shall limit the use of government vehicles to essential activities
and shall review their travel program and schedules to minimize
unnecessary trips. (Section 1 AO 239)
3. The use of government vehicle for private social functions such as
receptions, balls, theaters, and for other personal purposes is absolutely
prohibited. Likewise, use thereof by the spouses, children, relatives,

friends, and the like of officials entitled thereto, even if they are in the
company of said officials is strictly prohibited. (Section 2 AO 239)
4. The use of government vehicles by bureaus and offices shall be authorized
only through the issuance of each trip of a serially numbered ticket, duly
signed by an authorized official.
5. For out of town official trips, the NCCA vehicle may be used only if it is
cheaper to transport the officials/employees rather than hire or charter
a van. NCCA employees and officials who are entitled to transportation
allowance may request for the use of the NCCA vehicle for out of town
trips in line with their official function, provided they do not claim travel
allowance and in this instance, the approval of the Executive Director or
in her absence the Deputy Executive Director should be secured.
6. Government vehicles shall be used strictly for official business, bear
government plates only, and after office hours or during weekends and
holidays kept in a garage designated or provided therefore by the bureau
or office to avoid their unauthorized use. (Section 3 AO 239)
7. During weekends and holidays, the guard on duty shall keep the keys. If
the vehicles are spotted elsewhere during said days, the guard shall be
held liable along with those caught using the vehicle in accordance with
the service contract entered into by the government and security agency.
(Section 3 of AO 239)
8. Whenever an official or employee entitled to transportation allowance
uses the government vehicle issued to his office, a corresponding
proportionate reduction on his transportation allowance shall be made.
(item 2.3 COA Circular 2000-005)
9. To ensure strict compliance with the prohibition against the use
of government motor vehicles by those who are already enjoying
transportation allowance benefits, all concerned are hereby enjoined to
observe the existing regulations involving the marking of government
vehicles, the use of RP plates, and the proper filling up of corresponding
trip tickets. (item 2.4 COA Circular 2000-005)
Internal Policies:
10. No vehicle shall be exclusively assigned to any officer or employee. Vehicle
to be used should be based on what is available at the time of the request
or use.
11. Due to limited number of vehicles, NCCA officials may be given priority
in the use of the vehicle, provided these are NCCA related activities and
concerns. However, priority does not imply exclusive designation of any
particular vehicle to any NCCA official.
12. Granting of request for the use of vehicles shall be on a “first come-first
serve” basis and shall be subject to the availability of the vehicle;

13. Approved trip ticket not consummated after one hour of scheduled/
approved trip will be cancelled to accommodate other requests.
14. Request and reservations made through telephone calls and text
messaging will not be accommodated.
15. Request for use of vehicle by non-employees, project based personnel
and/or or those who are no longer officially connected with the NCCA
shall not be entertained or is strictly prohibited.
16. Drivers are not allowed to drive any vehicle for official use without an
approved trip ticket. “NO TRIP TICKET, NO TRAVEL”. The employee
and the guard on duty at the parking area shall also be held liable or be
sanctioned for allowing NCCA vehicles to leave without an approved trip
ticket.
17. Drivers are not allowed to deliver or do messengerial work for the safety
of the vehicle. An employee must accompany the driver in cases when
there are voluminous/heavy items for delivery or pick up.
18. The use of the vehicle should enable the driver to return to the office
on time (within office hours). Otherwise, only one way trip is permitted
unless the driver is authorized to make overtime in which case the
authority to render overtime shall be secured earlier by the requesting
passenger.
19. In all instances, picking up and bringing the employee to his her residence
is not allowed. Exceptional cases like emergencies or sickness shall be
dealt with accordingly and should have prior approval of the Executive
Director.
PROCEDURE:
1. Request for the use of NCCA vehicle must be filed at the GSS at least two
(2) days before the intended date of use. Request that is filed on the same
day of the intended trip will not be accommodated, except for emergency
or urgent cases that is crucial to the operations of the NCCA.
2. The secretaries/administrative staff of the respective NCCA Officials shall
submit to the GSS Administrative& Finance Division, the daily itinerary
of the concerned official at least two (2) days before the scheduled trip
indicated in the request.
3. Prior to availment or use of any official vehicle, a serially numbered trip
ticket must be secured from the General Services Section and approval of
the authorized signatory should be secured prior to every trip.
4. A trip ticket should be properly accomplished by the requesting party, the
driver and duly signed by the passenger for every trip. No two trips of
different purpose and passenger should be in one trip ticket.
5. After every trip, the consummated trip ticket should immediately be
submitted to the General Service Section for proper filing.

6. At the end of the day, the drivers should surrender the vehicle keys to
the guard on duty and have the vehicle inspected by the guard for any
dents or scratches prior to endorsing the vehicle to the guard assigned at
the parking. The guard should record in the logbook such incidence and
should be certified by the driver.
Any case that is not covered by the guidelines shall be brought to the attention
of the Chief Administrative Officer who shall bring it to the Mancom for
appropriate action.
The above guidelines shall be effective immediately upon signing/approval

of the Executive Director and should be strictly followed and any violations/
proven guilt thereof shall be subjected to the following:
First Offense Reprimand

Second Offense Suspension of 15 days
Third Offense Suspension of 6 months and 1 day (Permanent)
Or pre-termination of contract (CS/Contractual)
All rules, regulations previously issued and are in consistent with the aforesaid
policies are hereby repealed, amended or modified accordingly.
FLOWCHART FOR ON THE USE OF NCCA VEHICLE
START
Accomplish Trip
Ticket form
Submit to GSS for

assignment of
vehicle and driver
GSS shall submit to

Chief Admin Officer
for approval
Finish

NCCA HOUSEKEEPING PROCEDURES
• DAILY MAINTENANCE
I. CLEANING OF ROOMS AND OFFICES

• Removes cobweb from ceiling
• Dusting and wiping of tops and ledges
• Sweeping of floors
• Damp mopping of floors
• Collection and disposal of garbage
II. CLEANING OF COMFORT ROOMS

• Soaks urinal strainer and toilet bowl with toilet bowl cleaner
• Scrubs walls with scourging pad
• Wipes mirror and windows with damp cloth
• Scrubs the toilet bowl and urinal with scourging pad
• Clean the lavatory and faucet
• Push brush the floor tile grouts to remove dirt
• Rinse all fixtures with water and mop the floor to dry it
• Disinfect and deodorize the Comfort Room

III. CLEANING OF COMMON AREAS (e.g. Hallway, Lobby and
Boardroom)
• Dusting and wiping of tops and ledges
• Sweeping of floors
• Damp mopping of floors

IV. POLISHING OF VINYL FLOOR
• Sweeps the floor to remove dust and dirt
• Applies a full, uniform coat of vinyl wax
• Spray buffs using scrubbing pad with steel wool
• Use scourging pad on scratches and heel black marks
• On floors adjacent to wall and corners use steel wool to eliminate dirt
V. CLEANING OF CARPET FLOOR (Dry Cleaning)

• Sweeps the carpet using stick broom
• Vacuum the carpet to remove dust and dirt
• Apply stain remover on carpet with stain
• Clean the carpet using extraction machine with carpet foam shampoo
• Suction the carpet repeatedly until it dry or use carpet dyer if
necessary

NCCA REPAIR AND MAINTENANCE PROCEDURE
• FOR MINOR REPAIR OF NCCA FACILITIES
I. FOR REPLACEMENT OF BUSTED LIGHT, BROKEN VINYL

TILES, DAMAGE CR FITTINGS AND OTHER MINOR REPAIR
OF BLDG. FACILITIES
• Maintenance/Janitorial personnel shall be responsible of minor
repair in each assigned floor areas.
• In the absence of assigned Maintenance/Janitorial personnel, the
assigned reliever shall automatically responsible of the tasked.
• No need of Pre-repair inspection of this minor repair.
• If the need arises for assistant, due to working on heights, confined
spaces and other safety standard, the assigned Janitorial personnel of
each floor and the Skilled Maintenance will be working together.
II. FOR ELECTRICAL, PLUMBING, CARPENTRY, PAINTING,

CIVIL WORKS AND TELEPHONE UNIT REPAIR
• Accomplish Purchase Request Form for the materials needed on this
minor repair if there is no available materials.
• The two (2) Skilled Maintenance personnel shall be responsible of
minor repair in the auditorium, gallery, lobby, perimeter and parking
area.
• The Maintenance/Janitorial personnel must assist the Skilled
Maintenance in the repair, replacement and installation of CR fixtures
like toilet bowl, urinal or lavatory.
• No need of Pre-repair inspection of this minor repair.

• FOR MAJOR REPAIR OF NCCA FACILITIES
1. The concern Division/Section will coordinate to the General Services

Section (GSS) for pre-inspection and evaluation of the major repair
2. Accomplish Request for Pre-repair Inspection Form for the repair
of air-conditioned unit, elevator, generator set, water motor pump,
electrical main feeder line, vehicle and other facilities and submit it to
the Inspection Officer for inspection.
3. For the facilities with maintenance contractor, the contractor will do
the ocular inspection and submit the inspection report to the Bldg.
Administrator for evaluation and preparation of Purchase Request
Form and for the approval of the Chief Admin Officer.

4. The Supply Management Section (SMS) will prepare the Job Order,
Obligation Slip and other attachment of the repair to be forwarded to
Finance Section for processing and approval of the Office of Executive
Director (OED).
5. The approved repair from OED will be forwarded back to SMS for
them to coordinate to maintenance contractor for implementation.
6. The GSS will evaluate the workmanship of the repair and approved
the acceptance of the work.
FLOWCHART FOR ON MAJOR REPAIR OF NCCA FACILITIES
Coordinate to GSS Accomplish Request for Submit to Inspection

START Pre-repair inspection Officer for
for evaluation repair
form Inspection
SMS process JO, OS & Bldg. Administrator Ocular inspection

attachment, forward to evaluate inspection report and submission of
Finance for processing & & prepare PR for approval inspection report
approval of OED by Chief Admin Officer by the contractor
SMS coordinate the GSS evaluate the

approved workmanship of repair and
Repair to contractor for approved the acceptance Finish
implementation of the work

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Manual of Operations | 

The contents of this NCCA Manual of Operations is a consolidation of

According to Section 12 of the NCCA charter, the Commission is mandated to

(1) To encourage the continuing and balanced development of pluralistic

(3) To ensure the widest dissemination of artistic and cultural products

(5) To ensure that standards of excellence are pursued in programs and

The Commission renders annual report of its activities and achievements to

a) Undersecretary of the Department of Education

Subcommission on Subcommission on Subcommission

Committee on Committee on Committee on Committee on

1. Encourage and facilitate the organization of a network of regional and

The Chairman/Chairperson performs the following duties and

1. Provide leadership in the realization of the vision/mission of the

OFFICE OF THE CHAIRMAN

The Office of the Chairman or OC is located at right side of the

The Office of the Chairman is supported by a Board Secretary, a

Their functions are enumerated below.

1.0 Goals and Objectives

1. To provide direction for the formulation of policies for the

2.1 The Chairman

a.) Presides over the meetings of the Commission or Board of

2.2 The Board Secretary

a.) Issues notices of Meetings of the Commission and of the Combined

m.) Attends the Management Committee Meetings chaired by the

2.3 The Culture and Arts Officer/CAO I

a) Record and disseminate incoming and outgoing communications

2.4 The Executive Assistant to the Chairman

a) Conducts research and analysis in support of all technical and

a) Prepares the transcript of the monthly Board of Commissioners

2.6 The Project Development Assistant

a) Draft Notices of meetings issues to the members of the Board of

Culture and Arts Project

The following timing of activities related to Board Meetings is observed:

Week Activity / Deadline

1. The following are the various forms of communication received in the

3. These documents are then classified into separate folders as being:

(a) For the Chairman’s Signature

4. All communication, after classification, are transmitted to the Chairman

8. Minutes of the various meetings of the Commission and of the Combined

VI. OPERATIONAL SYSTEMS

6.1 Procedure on the Release of Commission Decisions

Under the system decided by the Commission beginning in January 1997,

The Commission approved during its regular Commission Meeting of

a.) Decisions of the Commission shall be considered final when at a

6.2 Procedure for Orderly Project and Policy Review by the

The Commission approved during its regular Commission Meeting of

a.) That the Secretariat, National committees and Subcommissions shall

b.) That any suggestions to amend existing policy shall be presented as an

6.3 Procedure on the Approval of Project Proposals

History: The Commission approved during its regular Commission Meeting

6.4 Procedure for Referenda to Commissioners

The Commission approved during its special Commission Meeting of January

However, with respect to matters requiring urgent Commission action, the

1. The Commission needs to make a decision on the urgent matter

When any Commissioner or the Commission Secretary requests for a

The Commission approved during its regular Commission Meeting of October

a.) After consideration, approval and confirmation of a proposal for

Provided, That concerned Divisions / Offices of the Secretariat shall see to it

6.6 Authorizing the Chairman to Act on Administrative Matters

The Commission approved during its regular Commission Meeting of April

Approvals under the Resolution 1999-93 shall be made within corresponding

A monthly summary of action taken by the Chairman under this Resolution

THE NATIONAL COMMITTEES (NCs) The National Committees are

Manual of Operations |