Republic of the Philippines

NATIONAL FOOD AUTHORITY

Quezon City

GENERAL MEMORANDUM ORDER NO. AO-2015-05-003

Series of _______________

REVISED SPECIFICATIONS OF AUTHORITY ON FINANCIAL MATTERS

For the information, guidance and compliance of all concerned, published hereunder is the Revised Specifications
of Authority on Financial Matters which will supersede the Specifications of Authority on Financial Matters (AO
MEMORANDUM # AO-2K9-05-054) approved and issued on May 28, 2009, and all the amendments issued
thereafter.
Approving / Signing Authority
ACCOUNTING FUNCTIONS
1. Certification as to “Funding Availability” on POs,
LOs, JOs, Contracts

Central Office
- P100,000 and below Division Chief, Claims Division
- Above P100,000 to P500,000 Asst. Department Manager, ASD
- Above P500,000 Department Manager, ASD **

Regional Office Regional Accountant

Provincial Office Provincial Accountant

2. Disbursement Vouchers / Payrolls (Approval for

payment) for:
Central Office
NFA Council Expenses Chargeable to the NFA Council Chairman
Chairman’s Fund

Line Departments
- P100,000 and below Department Manager concerned
- Above P100,000 to P1M Asst. Administrator concerned
- Above P1M to P3M Deputy Administrator concerned
- Above P3M Administrator **

Office of the Administrator and Offices directly

under the Administrator’s Office (i.e LAD, PAD,
CPMSD, SSID and IASD)
- P100,000 and below Department Manager / Administrator for AO
employees
- Above P100,000 to P3M Deputy Administrator, FA
- Above P3M Administrator
Office of the Assistant Administrator
- P1M and below Asst. Administrator Concerned
- Above P1M to P3M Deputy Administrator Concerned
- Above P3M Administrator **
Approving / Signing Authority

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 Approving / Signing Authority
Office of the Deputy Administrator
- P3M and below Deputy Administrator Concerned
- Above P3M Administrator **

Regional Office
- P100,000 and below Asst. Regional Manager
- Above P100,000 Regional Manager **

Provincial Office
- P50,000 and below Asst. Provincial Manager
- Above P50,000 Provincial Manager **

3. Certification as to the completeness of the supporting

documents in the vouchers

Central Office
- P100,000 and below Division Chief, Claims, ASD
- Above P100,000 to P500,000 Asst. Department. Manager, ASD
- Above P500,000 Department Manager, ASD **

Regional Office Regional Accountant

Provincial Office Provincial Accountant

BUDGET FUNCTIONS

1. Appropriation of funds for projects / programs

- P1 million and below Asst. Administrator, FA
- Above P1M to P3M Deputy Administrator, FA **
- above P3M Administrator

Certification : Funding Availability Department Manager, BTFMD

2. Certification on the Budget Utilization Request (BUR)

that expense is necessary, lawful and under
supervision for:
Central Office
C.O. departments Department Manager concerned **
Executive Offices
- NFA Council expenses chargeable to NFA Council Chairman
Chairman’s Fund
- Claims of Head of Office Head of Office (Asst. Administrator, Deputy
Administrator, Administrator)
- Claims of Staff Designated Head of Staff
Regional Office Regional Manager **
Provincial Office Provincial Manager **
Approving / Signing Authority

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 Approving / Signing Authority
3. Certification in the BUR that budget is available &
earmarked/utilized for the purpose

Central Office
- P100,000 and below Assistant Chief, Budget Division
- Above P100,000 to P500,000 Chief, Budget Division **
- Above P500,000 Department Manager, BTFMD
Regional Office Regional Budget Officer
Provincial Office Provincial Accountant

4. Advice of Sub-Allotment Chief, Budget Division

5. Authority to use available funds (GOF) (to Field

Offices) regardless of amount

- For regular and routine expenses (PS/ MOOE) Chief, Budget Division
- For operations-related expenses and Capital Outlay Department Manager, BTFMD
and non-routinary expenses

6. Authority to realign / utilize funds generated from Department Manager, BTFMD

savings of projects completed

7. Realignment of funds within budgeted MOOE Department Manager, BTFMD

accounts

Signatory /
CASH FUNCTIONS Counter Signatory
1. Signing of Checks / Application for Manager’s Checks /
Bank Drafts / Cashier’s Checks and Debit Authority
Advice (supported by Vouchers/Payrolls)

Central Office
- P500,000 and below Cashier IV/
Chief, Cash Division
- Above P500,000 to P1M Chief, Cash Division/
Department Manager, BTFMD
- Above P1M to P5M Department Manager, BTFMD /
Asst. Administrator, FA
- Above P5M to P10M Asst. Administrator , FA./
Deputy Administrator, FA
- Above P10M Deputy Administrator, FA /
Administrator

Regional Office
- P100,000 and below Regional Cashier/
Asst. Regional Manager
- Above P100,000 Regional Cashier /
Regional Manager **
Signatory /
Counter Signatory
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 Approving / Signing Authority
Provincial Office
- P50,000 and below Provincial Cashier /
Asst. Provincial Manager
- above P50,000 Provincial Cashier/
Provincial Manager **

2. Remittance Advices to banks re salaries, allowances, Cashier IV /

etc. of C.O. employees. Chief, Cash Division

3. Authority to debit Agency Bank Account for BIR tax

remittances
- P20M and below Department Manager, BTFMD /
Asst. Administrator, FA
- Above P20M Asst. Administrator, FA /
Deputy Administrator, FA

Approving / Signing Authority

4. Authority to Debit for Credit to Special Accounts Administrator

5. Application for Domestic Bill Purchase Line (DBPL)

For deposits of collections Chief, Cash Division

6. Authority to remit funds to field offices thru online

bank transactions:
- P20M and below Chief, Cash Division
- Above P20M Department Manager, BTFMD

7. Opening / closing of Bank Accounts (within DOF

authority)
Central Office Department Manager, BTFMD
Regional Office Regional Manager
Provincial Office Provincial Manager

FUND MANAGEMENT FUNCTIONS

1. Investment of funds Administrator

2. Special Agreement with banks other than for Asst. Administrator , FA

corporate loans purposes (both Central and Field
Offices)

3. Importation
- Opening of LC; LC Amendment Administrator
- Acceptance of Bills of Exchange Deputy Administrator, FA
- Record of Goods Imported Deputy Administrator, FA
- Assignment of Document-Handling Banks Department Manager, BTFMD

Approving / Signing Authority

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 Approving / Signing Authority
4. Credit facility agreement with banks and other Administrator
financial MOAs

5. New Availment of Corp Loans (thru Promissory Notes Administrator

/ Trust Receipts)

6. Loan renewals (Promissory Notes/ Trust Receipts) Deputy Administrator, FA . **

7. Payment of LC/DP/DA/Principal Loans/thru Deputy Administrator, FA **

Manager’s Checks/Authority to Debit/Telegraphic
Transfers/RTGS/PDDTS, etc.) & all appurtenant
letters/advices
7.a Budget Utilization Requests
- Certification that budget is necessary, lawful & Chief, Fund Management Division
under supervision
- Certification that budget is available &
earmarked/utilized for purpose as indicated
-. P10M and below Department Manager, BTFMD
- Above P10M Asst. Administrator , FA
8. Payments of Interest Expenses / Financial Charges /
Guarantee Fees thru MCs, etc. and appurtenant
letters / advices
- P5M and below Chief, Fund Management Division
- Above P5M to P10M Department Manager, BTFMD
- Above P10M Asst. Administrator , FA . **
8.a Budget Utilization Requests (BUR)
- Certification that budget is necessary, lawful & Chief, Fund Management Division
under supervision
- Certification that budget is available &
earmarked/utilized for purpose as indicated
-. P10M and below Department Manager, BTFMD
- Above P10M Asst. Administrator , FA
9. Letter / Authority to transfer funds
- Account to account within the same bank Chief, Fund Management Division
- Bank to bank transfer Department Manager, BTFMD

10. LC/DP/DA Negotiations Deputy Administrator, FA . **

11. Notice to Cancel LC Department Manager, BTFMD

12. Application for Fiscal Agency Service (FAS) Department Manager, BTFMD

13. Purchase of dollar allowance of travelling employees Department Manager, BTFMD

14. Application for Domestic Bill Purchase Line (DBPL) Chief, Fund Management Division
for deposit of Loan proceeds

Policies on Alternate Signatories:

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 1. In the absence of the Administrator, due to leave of absence or official travel, the designated OIC
shall sign/approve the document in his own name;

2. Where the Administrator’s absence is just for a limited time, (e.g. one or 2 days for out of
office meetings) and no OIC is designated, the Deputy Administrator for Finance and
Administration (DAFA) can sign/approve the document in his own name. Likewise, in the
absence of the Administrator and the DAFA, the Deputy Administrator for Marketing Operations
(DAMO) can sign/approve the document in his own name;

3. In the absence of the hereindicated signatory, the authority goes up to the next higher ranking
official, except as provided below;

4. Where indicated, the two asterisks (**) opposite the position means that the next lower ranking
officer is authorized to sign for and on behalf of the designated signatory, except for Fund
Management and Cash functions/transactions where the asterisks (**) would mean that the next
lower in rank can sign/approve the document in his own name;

5. For Departments where there is no Asst. Department Manager the designated OIC can sign for and
on behalf of the Department Manager.

6. For certain financial documents, where timing is of the essence, the Assistant Administrator
for Finance and Administration is hereby authorized to sign in the absence of the two
Deputy Administrators and the Administrator, in his own name.

This supersedes all earlier issuances on specifications of financial matters and shall take effect
immediately upon approval of the Administrator. All specifications in SOPs/guidelines that may be
affected by this specifications of authority are hereby superseded.

Please be guided accordingly.

RENAN B. DALISAY
NFA Administrator

Date Approved: May 29, 2015

JCS/JMH/RHM/rhm