PAMBANSANG SINUPAN Records Management and Archives Office ARCHIVO NACIONAL NATIONAL ARCHIVES Febru 04 L RECORDS MANAGEMENT MR, GUILLERMO N. CARAGUE anonives orn Chairman Commission on Audit RECEIVED Commonwealth Avenue, Quezon-City | 17: Flepy J 2 a av ONAL AMEHVES OISION. co aro Hr DAYAD CITY sir. We are returning a copy of your Records Disposition approved by the Officer-In-Charge of RMAO on February 4, 2004. Pleaso reproduce-and disseminate to all action units for their guidance in the disposition of records. Kindly acknowledge receipt hereof. Thank you for your interest in bringing about an effective, efficient and economical records management program. Very truly yours, ERLINDA e . as Chief, Current Records Division TNL Bldg., TM. Kalaw Street, Ermita Manila 1000 Tel Nos. §21-68-30/525-0021/525-1407 local 103 E-mail: pambansang_sinupan@yahoo.comRECORDS DISPOSITION SCHEDULE : - fs, Schedule Page 1 of 17 pages COMMISSION ON AUDIT 3RD os Id, Date Prepared Commonwealth Avenue, Quezon City September 23, 2003 = . Retention Period | Item __ RECORDS SERIES TITLE AND DESCRIPTION No. =] Oe = Disposition Authority/Remark A [Activel_Storage_| Total ACCOUNTING AND FINANCIAL RECORDS 1 |abstracts of Real Property Tax Recelpts ( Provi F # 10-A) 4yrs 4yrs} 2. abstracts of Collections and Deposits tyr ‘yr |After corresponding voucherireceipt had been post-audited and finally settled. 3. |Advices of Allotment & Appropriation ( Locat Govt ) Permanent 4. Advices of Allotment - National (DBM Form ) 3yrs 3yrs 5. Advices of Checks Issued and Cancelled ( GF # 17 tyr tyr 6 [Agency Budget Matrix/Allotment Release Orders 2yrs 2yrs 7 [allotment and Obligation Slips 3 yrs | 3 yrs [Unless attached to the voucher. @ Annual Audit Reports: i : Transfer to COA Library after transmitted to Agency concerned, ~~ Auditing Unit ae 7S ~~ 4 Permanent, - a Records Management Division 2yrs 2yrs @ [annual Information Return of Income Taxes Withheld on Compensation/Expanded ( BIR 1S04CF/E ) 3yrs 3yrs 7 40 [Application for Bonding Officials and Employees ( GF # 58-A) 3yrs 3 yrs [After cancelled. 11 [Approved Corporate Operating Budgets Permanent . . 42 [audit Plans 2yrs 2yrs 4. [Audit Programs Syrs 5 yrs [After audited or case had been finally settled. 14 [Audit Working Papers _ Byrs 8 yrs [Provided there Is no case. 48 |Balance Sheots & Statements of Operation by Agency, Department Permanent ‘and Overall Consolidated Statements 46 [Bank Passbooks 3yrs 3 yrs [After post audited, finally settied and not involved in any case. 47 |Bank Reconeilliation Statements 2yrs 2 yrs |After date of statement or case had been settled and court decision had been issued. 48 |Bank Statements with Credit Memo, Debit Memo & Used Checks 2yrs 2yrs "edo 19 [Bills of Lading ( GF # 9-A) Procurement Division copy 2yrs 2yrs -do- 20 |pitis/Statement of Accounts Syrs 55 yrs |After payablelreceivable had been receivedisettled. 21 Breakdown of Corporate Assessments and Balances Syrs| Tyr [10 yrs|RECORDS SERIES TITLE AND DESCRIPTION ~ & Retention Period a, Page 2 of 71 pages. Disposition Authority/Remark 2 [Breakdown of Income 33 [Budget Preparation Forms 24 [Budget Proposals 25 |Cashier's / Treasurer's Reports of ions & Deposits Syrs 5 yrs [After post-audited, finaly settled and not involved in any case. 26 |Cash Journals Permanent 27 |Cash Recelpt Books ~ Permanent 28. |Cash Receipt Journals” Permanent, . 29. |Certificates of Settlement and Balances { CSB) syrs| Tyre _ [10 yrs|Afler post-auadted, finally settied and not involved in any case. 30. |Checks Disbursements Journals Permanent 31 |city/Municipal Burial Permit & Fee Receipts (AF # 58 ) ays] Tyrs 40yrs| 32. |Gomputer Generated Spoiled Checks ty tyr 33 [Consolidated Annual Audit Reports ~ Permanent} 34 |Cost of Audit Services to GOCC's syrs| yrs (10 yrs| 3s. [Daily Statements of Collections & Acoountable Forms ( Acctg.F.#121) | 4y"s 5 yrs 38 tursement Vouchers (GF #1) , 3yrs|_ Tyrs | 10 yrs|After post-audited, finally settied and not involved In any ease. 37 ‘Study Funds Permanent : 38 {Financial Statements | i |= Auditor's:copy ——~ 4 at |. Permanent} -— -}- = é a Central Office and Operating Offices ‘3yrs|_ 7yrs _ [10 yrs|After Annual Audit Report had been transmitted. 39 |General Journals i! ! | -|Permanent 3 40 |General Ledgers i Permanent at (GF #4) ‘Accounting and Auditing copy ayrs| Tyre [10 yrs|After post-auclted, finally settied and'not Involved In any case. Personnel copy tyr tyr 4x, |index of Payments of Employees Dispose 0 employee concemed upon retirement. 43. |In-house Disbursement Registers Permanent! 24, |Involces of DeliveriesiList of Supplies under Supply-Open-End 2yrs 2yrs Order Contracts 45 [Journal Entry Vouchers syrs| Tyrs _|12 yrslAfter post-audited, Finally settled and not involved In any case. 48 |Journal Voucher Registers Permanent 47 |Lists of Remittances Employees Contributions ) Permanent Income 5 yrs 5 yrs [After post-audited, finally settled and not involved In any case. ‘4a |Monthly Reports of Accountability for Accountable Forms ( GF #18) tyr tye 49. |Mun, Treasurer's Journals of Collection & Depos! Permanent 30 [Municipal Treasurer's Account Books ( Mun F. # 20-A) Permanentlf > Retention Period |S. Page 3 of 11 pages, ate RECORDS SERIES TITLE AND DESCRIPTION No. Disposition AuthorityRemark 51 [Municipal Treasurer's Weekly Cash Reports ( Mun F. #6 ) b 52 |Notices of Cash Allocation tyr ‘yr |Originally attached to JEV (duplicate copy with Treasury ). 53 [Notices of Charge 3yrs 3yrs [After settled. 54 |Notices of Disallowance 3yrs Byrs| -do- 55 |Notices of Disallowed/Dishonored Checks 3yrs Byrs| -do- 58 |Notices of Suspension ~ 3yrs 3yrs|_-do- 87 [Official Cash Books ( GF # 50-A; GF #51-A) Permanent 58 [Official Cash Books for Bank Cash Book { GF # 104 ) Permanent 59 [Official Cash Books for Regular Disbursing Officer ( GF #403) Permanent 60 |Offictal Recelpts ( GF #13-A) Syrs| Tyrs |10 yrs|After post-aud: ed, finally settled and not involved in any case. 81 [Official Receipts with RP. Seal (Accty. F. #61 ) yrs} 7yrs— |40,yrs| =do~ 62 |Project Disbursement Registers Permanent 63 |Property and Equipment Ledger Cards tyr 1 yr |After equipment had been disposed, 64 Quarterly Ciuster Accomplishment Reports tyr tyr} 65 Quarterly Statements of Subsidiary Ledger Balances tyr ‘yr 65 |Real Property Cards Permanent 67 3yrs| -7yrs — |10 yrsjAfter post-audited, finally settled and not involved in any case. 68 3yrs 3yrs ‘ 63 |Registries of Allotment and Obligations 3yrs| Tyrs M0 yrs Personal Services Maintenance & other Operating Expenses . Capital Outiay Financial Expenses c 70 |Reimbursement Expense Receipts ( GF #2) 3yrs| Tyrs [10 yrs|After post-audited, finally settled and not involved In any case. 71 |Reports of Accountability for Accountable Forms — tyr tyr 72 |Reports of Cash Disbursements ( Provi F#216-A ) 3yts| Tyrs Ho yrs| N73. |Reports of Cash Examination ( GF #74-A) 3 yrs 3yrs [After post-audited, finally settled and not involved in any case. 74 |Reports of Checks Issued (Acctg F #102) 3yrs| yrs |10 yrs} 75 |Reports of Checks Issued and Cancelled 3yrs} yrs |10yrs| LBB |Reports of Checks Issued by Deputized Disbursing Officer ayrs| yrs |40yrs| (GF #408-A) TT |Reports Of Collections and Deposits syrs| yrs |toyrs 78 |Reports of Disbursements 3yrs| 7yrs [10 yrs| 73 |Reports of Income : 3yrs 3yrs 80. |Reports of Supplies and Materials Issued tyr 11yr |Attached to JEV. 81 |Reports on the Physical Count of Inventories tyr tyr [After reconciled.RECORDS SERIES TITLE AND DESCRIPTION 8. Retention Period fs. Page 4 of 41 pages iat “No. a b. c Disposition AuthorityRemark lActivel Storage _| Total 82 |Reports on the Physical Count of Property, Plant and Equipment 4yr ‘(yr |After reconciled. 83 [Requests for Bonding Officials and Employees ( GF #57-A) tyr 84 | Schedules of Bank Accounts, Permanent 85 |Special Budgets 3yrs 86 |Special Budget Requests tyr Provided request of SARO/NCA had been released. 87 |Statements of Accounts Payable tyr 88° |Status of Appropriations, Allotments and Obligations Permanent (Acctg. F. #129 - Local ) 89 |sub-allotment Release Orders 2yrs 2yrs 90 |Subsidiary Ledgers Vermanent $1 |Summary of Payrolis ( GF #6) ayrs|Tyrs —|10 yrs 92, |Supplies Ledger Cards ( Acctg. F. #64 ) Permanent ADMINISTRATION AND ORGANIZATION RECORDS 93. |Acknowledgment Recelpts ( Inter-office ) tyr tyr $4 |Annual Accomplishment Reports Permanent Transfer ta COA Library. 95 |Audit correspondencesicommunications Permanent 96 |Certificates of Appearance issued to agency personnel 4yr tyr 97. |Checklists on Validation of NCR Auditing Units 2yrs 2yrs $8 [COA Decisions / Opinions / Rt Permanent. : 99 |Contract entered into by COA copy) Syrs S yrs |After terminated provided post-audited & finally settled. 400 |Correspondences / Communi Routine 2yrs 2yrs Not routine Syrs| Syrs |40yrs| 4101 |Inventory & Inspection Reports of Unserviceable Property ( GF #12) 3yrs 3 yrs |After property had been disposed. 102 |Invitations to Bid and Bid Tender Syrs 5 yrs |After contract had been terminated. 103 |Invoices and Receipts for Transfer ( GF #10-A) 3yrs ‘yrs |After property had been transferred. 104 |Invoice Receipts for Property ( GF #11 ) Syrs ‘3 yrs |After property had been disposed. 405 |issuances / Directives I Circulars Budget Circular : Local 2yrs 2yrs |After superseded. National 2yrs 2yrs -do- COA Circular , Permanent Joint Circular Permanent[g. Page 5 of 17 pages rs wt] 7 * 8, Retention Period fem RECORDS SERIES TITLE AND DESCRIPTION Al Ne. a B. c Disposition AuthorityiRemark lActivel Storage _| Total COA Resolution Permanent Management Committee Initiated Permanent Memorandum ‘COA Memorandum Permanent COA Unnumbered Memorandum Permanent Orders Assignment Order Permanent COA Office Order Permanent | Executive Order 40 yrs| 10 yrs| Office Order 10 yrs) 40 yrs} Reassignment Order Permanent Travel Order 40 yrs 410 yrs} ‘ Presidential Issuances from Cffice of the President P Permanent For reference purposes. Rept Act 40 yrs) 10 yrs) 106 |Locator Slips iyr Ayr 107 |Logbooks - Attendance Incoming/outgoing communications 2yrs 2yrs |After date of last entry. 108 |Memorandum Receipts for Equipment Semi/Non-Expendable Property tyr 4 yr |Provided cleared of property accountability. 108 |Minutes of the Meeting . ‘Commission Proper Board Permanent Management Committee Permanent Staff ayr tyr Performance Rating Sheets 2yrs 2yrs Policy Proposals “| Permanent . Powers of Attorney ~ tyr ‘yr |After issued unless attached to voucher. Progress Reports on the Settiement of Cash Advance (consolidated ) including the Unit's individual reports 2yrs 2yrs 144 |Property Inventories ( GF #41-A) 4yrs 4yrs 145 |Purchase/Job Orders 2yrs 2 yrs |After date of transactions or upon settlement of case and issuance of court decision. IRisk Assessment Templates 2yrs 2yrs Routing Receipts for Messengerial, Mall Matters tyr tyr ‘Sealed Combination to Vault / Safe Envelope ( GF #85-A) 4yr ‘(yr |After vaultisafe combination had been changed. 119 |Signature and Handwriting Specimen Card ( GF #78-A) iyr ‘yr |After authority had béen revoked, 120 |Stock Cards ‘Syrs Byrs |After the lest entry. L@ Retention Period ]3. Page 6 of 17 pages > = cs ~~ Disposition Authority/Remark ~ 7 fn RECORDS SERIES TITLE AND DESCRIPTION Af No. / la Storage_| Total GOV'T ACGTG & FINANCIAL MGT. INFORMATION SYSTEMS RECORDS 121 |Agericy Budget Matrix (ABM) ( National Agencies ) 2yrs 2yrs |After released. 122 |Annual COA Reports on Cummulative Allotment & Obligations Permanent 123 |Audited financial statements and supporting schedules by -|-department ( year-end ) 5 yrs 5 yrs |After reports had been consolidated. 124 [Budget of Expenditures and Sources of Financing Syrs 5 yrs |Transfer to COA Library. 125 |COA Annual Permanent lo National Sector lo Local Sector Jo. Corporate Sector 426 |Communications pertaining to accounts and accounting procedures in reply to queries of government agencies, circular & memoranda. 5 yrs Syrs Syrs Byrs ‘ular, Memoranda Permanent i] 127 Statements ! Syrs} 5 yrs |After reports had been consolidated. | 128 i (a 12 Joy. — [Transfer to COA Library. - 129 |National Expenditure Programs... Permanent, -do-* 130 [Quarterly Financial Statements and Reports ( Annexes )- 3 Sectors 2yrs 2yrs [After reports had been consolidated. 131 |Special Allotment Released Orders ( SARO ) 3 yrs 3yts [After released. 132 |Charter ( Corporate Sector ) Permanent Reports on Salaries, Allowances received by principal officers and A members of governing board of GOCCs and their subsidiariog 5 yrs 5 yrs |After AFR Corporate Sector Had been published. 133°] BS yrs 5 yrs |After AFR had been published, Balance'Sheet Consolidated Balance Sheet Pre-closing Trial Balance Statement of Cash Flow Statement of Income and Expense Statement of Management Responsibility for Financial Statements Subsidiary Schedule of General Ledger Account Balances Infrastructures ‘Summary of PublRECORDS SERIES TITLE AND DESCRIPTION @. Retention Period |. Page 7 of 11 pages a B. e Disposition AuthorityiRemark ctive| Storage _| Total 194 |Working papers ( agency accounting evaluation by Accounting Research Division ) 2yrs 2yrs HUMAN need ene 135 | Applications for employment (Including filled up examination papers ) tyr tyr], 136 |Applications for Leave or Absence/Undertime tyr ‘yr |After posted in the employees leave card and reviewed by the _ supervisor. 137 |Clearances for retirement 48 yrs| 15 yrs|After employee had retired/separated. 438 |Commur..cations pertaining to leave matters tyr tyr 439 |Dally Time Records - yt ‘yr |After leave & undertime had been posted in Leave Card. 140 |Evaluation Sheets for promotion and recruitment tyr tyr 141 |Leave Cards 15 yrs| 15 yrs|After employee-had retired/separated. 142 |Piantitlas of Personnel 3yrs Byrs 443 |Ranking Lists of Personnel ‘yrs Byrs, 144 |Reports of Attendance ( Office ) & Application for Leave tyr ‘yr |After posted in the Leave Card, 145 |Selection and Promotions Board Resolution 10 yrs| 10 yrs| 448 |Staffing Summaries 2yrs 2yrs |After superseded. 447 |Statements of Assets and Liabilities soyrs| Syrs |45yrs| 148 |201 Files ( Personnel Files ) 46 yrs| 145 yrs|Destroy after employee had retired/separated. A. Active files and New Dead Files ( Separated from COA not more than 3 years ol Application for retirement Appointment Assignment Ord Dropping from the Roll Extension of Service Marriage Certificate Medical Certificate NBI Record Notice of Assumption Notice of Salary Adjustment Gath of OfficeRECORDS SERIES TITLE AND DESCRIPTION “3: Retention Period fs. Page 8 of 11 pages Disposition Authority/Remark Personal Data Sheet ( Latest ) Resignation ing loma, Transcript of Records ) Separation fromthe service (resignation /transfer) & other document Service Record ( Latest ) Tre Other documents pertaining to the employee LEGAL RECORDS 149 |Administrative Cases 150 |Cases 481 |Cases onDisallowances. -—__-_. ow 152 [Claims 153 |Condonations/Write-offs 154 |Contracts for legal review 155 |Deeds of Sale = 156 |List of Next-of-Kin IMalversation Cases jofs/queries Requests for relief from accountabil Attached to Disbursement VoucheriJournal Entry Voucher Attached to.201 file MANAGEMENT SERVICES RECORDS 160 |SAO Reports Working papers pe: Working papers pertai 1g to audit without case. 19 to audit subject to criminal 15 yrs| tyr Permanent} 10 yrs Pernianent| 10yrs Permanent 10 yrs 9yrs 15 yrs After finally decided except decisions & vital evidences presented in the case which is of vaiue for the protection of civil, property and other rights of the citizens. 8 yrs /After decision had become final and executory. 6yrs -do- 6 yrs [After decided. 6 yrs |After reviewed. 6 yrs [After reviewed. 6 yrs 15 yrs| After decicied ( Adm. Order No. 13). {10 yrs|After post-audited. 15 yrs| After employee had retired. 15 yrs| 10 yrs} After case had been settled.Ae a = 8. Retention Period, [9. Page 9 of 11 pages fiem RECORDS SERIES TITLE AND DESCRIPTION No. a B. @ Disposition AuthorityiRemark lActivel_ Storage _| Total 161 |MS Reports Permanent Working papers pertaining to audit Syrs|- 10yrs _|48 yrs|After reports had been released and case had been finally settled. 162 |ERBVERCINTC Decisions Permanent Resolutions/Orders/Manifestations/Reconsiderations! Notices of Hearing 2yrs 2yrs |Provided not involved in any case. MEDICAL RECORDS 163 |Logbooks Daily Patients Logbeok [After date o; last entry and post.audited, Medical Consumptions Syrs S yrs [After post-audited. 164 |Monthly Reports of Medicine/Supplies Consumption 2yrs 2yrs 466 |Patients' Chart : Medical, Dental & Laboratory Records Syrs| Syrs |40 yrs|After patient - employee retired or dismissed. 188 |Stock Cards of Medicine yrs 3 yrs [After date of last entry provided post-audited. PROFESSIONAL DEVELOPMENT CENTER RECORDS 467 |Attendance in Training Reports syrs Syrs Local Foreign 168 |Courses Designs ‘Accounting Course byrs Syrs Auditing Course . Byrs Syrs Computer Course 3yrs 3yrs Management Course 5yrs 5yrs Technical Course, 3yrs 3yrs ther Course 3yrs yrs 469 |Human Resource Records Book cover design Permanent Coordinators’ Guide Permanent Copy Material for Printing 2yrs| 8yrs |t0yrs| Directory of Training Courses + | Permanent Transfer to COA Library after revised copy had been completed. Lecturer's Guide tyr 4 yr After revised copy had been completed. Lecturer's Report 2yrs 2yrs Participants’ Profile Permanent Printing Fiat (film negative ) 2yrs| s8yrs |4oyrs|RECORDS SERIES TITLE AND DESCRIPTION a. B. lActivel Storage _| Total &. Retention Period ©. ja. Page 10 of 11 pages Disposition AuthorityiRemark 470 474 472 173 174 475 176 477 178 Schedule of Course Offerings Training Handbook Reference Materials ( same category as above but with sub recording asto: ~ Authorship Subject Evaluation Records lother Research Relatec Materials Foreign Local PUBLIC DEBT AUDIT RECORDS: Consolidated Reports on the Audit of Forsign-Funded ProjectPublic Debt Manuals on the Audit of Public Debt & Foreign Assisted Projects ‘Audit Working Papers Loan Documents such as : Loan Agreement Memorandum Agreement Minutes of Discussion Reports‘on the Value for Money Audit ( VFM ) of selected Foreign Assisted Projects |Working Papers Relative to.the Audit of Foreign Assisted Projects TECHNICAL SERVICES RECORDS |Appraisal of Property for Disposal With case Without case [Appraisal Review and Evaluation Cost Comparison Sheet/ Computation and Analysis Source of Referénces PricelRates Working Papers With case Without case 2yrs Byrs ays | 8 yrs ayrs Syrs Permanent Permanent Permanent Pernianent Permanent Permanent 2yrs ayrs 3yrs 5 yrs 3yrs 5 yrs ‘Transfer to COA Library after revised copy had been completed. [Transfer to COA Library. |After loan had been fully paid and transaction post-audited. |After the project/post-audit had been completed and not needed incase. [After settled. |After settled.ad tte No. 1 RECORDS SERIES TITLE AND DESCRIPTION © Retention Period 8. Page 11 of 11 pages a B. e lActivel_storage_| Total Disposition AuthorityiRemark 179 180 184 182 183 |Contracts Review and Evaluation ( Director's copy) With case Without case Inspection of Deliveries of Supplies, Materials ‘With case Without case Inspection of Infrastructures Projects Voth case ‘Without case Manuals, Reference Materials Research & Study Reports Price Monitor Bulletins COA Library TSO Library Price ReferralsiQueries Files with attachments Canvass Sheet/Price Quotations/ Price List/Publication and other sources Clear copy of Purchase OrderiContract Detailed Breakdown Cost Drawing, SketchiPicture/Brochure Report/Answer/Action to Price Query/Referral Sales Invoice/Delivery Receipt, Inspections Report ‘Sample Purchase & Purchase Documents, Canvass Sheet, Quotation, Requisition and Issue Voucher, Receipt ‘Summary of Price Data Sheet/Comparative Analysis! - Working Papers With case Without case Syrs 5 yrs Syrs Syrs Byrs Syrs 3yrs Syrs Permanent Permanent ayes Syrs 3 yrs Sys Syrs 5 yrs Syrs 5yrs lafter settled. |After settled, \After settled. After settled, Important : No Agency shall destroy or sell records without having first secured authority from the Director, Records Management and Archives Office in accordance with Rule 6, Department Order No. 13-A dated February 3, 1988. For disposal of records, accomplish RMAO Form No. 3.ie M00RDS MANAGEMENT _ 40. Prepared by : @§—€ Glicerio P. Kalaw RO. Il Records Management Division 14. Ass sted by: a VENECIA C, MAXIMO Sr. Records Management Analysts [AMD AREMIYES OFFICE, 12. Recommending Approval: Asst. Comm, ROBERTO B. CATLI. Chairman [7.29 200 Records Management Improvement Committee GUILLERMO N/CARAGUE ‘Chairman ‘Commission on Audit 13 Approved : TO BE ACCOMPLISHED BY THE RECORDS MANAGEMENT AND ARCHIVES OFFICE This Records Disposition Schedule I fis being retumed for Improvement/correction 1,/Lis being recommended for approval 2a ERLINDA-B. ATENDIDO + Chairman Recerds Management Evaluation Committee Date Bovrng i, rae APPROVED: B. CHOU Officer-In-Charge (Preven Date Feb. 4, too NS RMAO Ns, MAO 7