DISBURSEMENT AND EXPENDITURE CYCLE

Narrative Procedures for Purchase of Supplies

Department Heads

1. Checks Supplies if replenishment is needed.

2. Prepares a Supply Summary.
3. Forwards Supply Summary to Property Custodian.
Property Custodian
4. Receives Supply Summary from Department Heads.
5. Checks if Supplies is available.
A. If yes
i. Release supplies to requesting Department.
B. If not
i. Prepare 2 copies of Request Voucher.
6. Forwards the 2 copies of Request Voucher to Vice President for Administration and

Finance.
Finance Head
7. Receives 2 copies of Request Voucher from Property Custodian.
8. Decide whether to approve or to disapprove the Request Voucher.
A. If approve
i. Sign the Request Voucher.
B. If disapprove
i. Return Request Voucher to Property Custodian
Vice President for Administration and Finance
9. Receives 2 copies of Request Voucher from Finance Head.
10. Decide whether to approve or disapprove the Request Voucher.
A. If approve
i. Sign the Request Voucher.
B. If disapprove
i. Return Request Voucher to Property Custodian.
11. Forwards Request Voucher to President for final approval.

President

12. Receives Request Voucher from Vice President for Administration and Finance.
13. Approves and signs Request Voucher.
14. Forwards signed Request Voucher to Purchasing-in-charge.

Purchasing-In-Charge
 15. Receives Request Voucher from President.
16. Prepares 3 copies of Purchase Order.
17. Attaches Purchase order with Request Voucher.
18. Request Release Fund Form to Bookkeeper.

Bookkeeper

19. Issues 2 copies of Release Fund Form.

20. Forwards Release Fund Form to Purchasing-in-charge.

Purchasing-In-Charge

21. Receives Release Fund Form from Bookkeeper.

22. Fills out Release Fund form.
23. Attaches Release Fund Form with Purchase Order and Purchase Requisition.
24. Forwards Purchase Order, Release Fund Form and Purchase Requisition to Vice President

for Administration and Finance.

Vice President for Administration and Finance

25. Receives Purchase Order, Release Fund Form and Purchase Requisition from Purchasing-

in-charge.
26. Checks the Purchase Order and Release Fund Form with signed Purchase Requisition if it

is valid.
A. If not.
i. Return to Purchasing-in-charge.
B. Yes.
i. Approves and signs Purchase Order and Release Fund Form.
27. Forwards signed Purchase Order, Release Fund Form and Purchase Requisition to

President for final approval.

President
 28. Receives Purchase Order, Release Fund Form and Purchase Requisition from Vice

President for Administration and Finance.

29. Approves and signs.
30. Forwards signed Purchase Order, Release Fund Form and Purchase Requisition to

Purchasing-in-charge.

Purchasing-In-Charge

31. Receives signed Purchase Order, Release Fund Form and Purchase Requisition from

President.
32. Sends the original copy of Purchase Order to Supplier.
33. Forwards the second copy of Purchase Order together with Request Voucher to Property

Custodian.
34. Files the third copy of Purchase Order, second copy of Release Fund Form and second

copy of Request Voucher.

35. Forwards the first copy of Release Fund from to Bookkeeper.

Property Custodian

36. Receives Purchase Order and Request Voucher from Purchasing-in-charge.

37. Files Purchase order and Request Voucher to serve as a basis of received purchased

supplies from Supplier.

Bookkeeper

38. Receives Release fund form from Vice President for Administration and Finance.
39. Files the Release Fund Form.

Property Custodian

40. Receives Invoice, Purchase Order and Purchased supplies from Supplier.
41. Verifies Purchase Order and Invoice from filed Purchase Order and Request Voucher

from Purchasing-In-Charge.
A. If not
 i. Return to Vendor
B. Yes
i. Accept Supplies
42. Inspect the received supplies if it is in good condition.
A. If not
i. Return to Vendor
B. If yes
i. Update existing records.
43. Prepares two copies of Receiving Report.
44. Release Supplies to requesting Department.
45. Forwards one copy of Receiving Report to Purchasing-In-Charge.
46. Forwards the other copy of Receiving Report, Original Purchase Order and Invoice to

Bookkeeper.
47. Files Purchase Order and Request Voucher.

Purchasing-In-Charge

48. Receives Receiving Report from Property Custodian

49. Reconcile received Receiving report with file Purchase Order and Release fund form and

Request Voucher.
50. Filed Purchase Order, Release Fund Form, Receiving Report and Request Voucher.