LIST OF SUPPORTING DOCUMENTS TO A DISBURSEMENT VOUCHER

FOR COMMON GOVERNMENT TRANSACTIONS

1. First Salary
- Copy of Appointment duly approved by appointing authority
- Oath of Office
- SALN
- Cert. of Service or DTR
- Cert. of Assumption of Office

Additional requirements in case of transfer:

- Clearance from previous office
- Cert. of last salary received from former office verified by auditor

Checking Points:
1. Computation of first salary, statutory deductions, salary adjustments, withholding
tax dues are correct

2. Promotions and Salary Differentials

- Approved Appointment or Notice of Salary Adjustment
- Cert. of Service or Daily Time Record (DTR)
- Cert. of Assumption
Checking Points:
1. Computation of differential, pro-rated statutory deductions are correct.

3. Travel Expenses (Domestic) – Liquidation & Reimbursement

- Travel Order (4 copies)
- Approved Travel Itinerary (4 copies)
- Cert. of Travel Completed (4 copies)
- Cert. of Travel Accomplishment (4 copies)
- Cert. of Appearance (4 copies)
- Cert. of Expenses Not Requiring Receipts
- Bus Ticket (travel by bus)
- Travel Itinerary, Official Receipt, Boarding Pass ( travel by plane)
- Official Receipt for Fuel (if with fuel allowance)
- Trip Ticket (if using service vehicle)
Checking Points:
1. Travel Order must be logged with TO No.
2. All travel documents must be duly approved and signed
3. OR’s address for Fuel must be the place of destination and OR issued must be within the validity of
its ATP
4. Time entries per trip ticket should coincide with the time input in Travel Itinerary as well as other
details such as name of passengers, travel date and purpose.

4. Purchases (above P5,000.00 but below P50,000.00)

a. Goods
- Purchase Requisition (PR)
- Purchase Order (PO)
- Original Invoice / Sales Invoice
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