Tittle

ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING CHECKLIST FOR FUND TRANSFERS TO NGOs/ POs
KINDLY ARRANGE AND FASTEN SUPPORTING DOCUMENTS BY THIS ORDER
1 Disbursement Vouchers (4 copies)
2 Obligation Request and Status (3 copies)
3 Memorandum of Agreement/ Service Level Agreement
4 Documents to be submitted as specified in the MOA (pls. specify):
5 Approved summary of budgetary requirements detailing the items of disbursements to be incurred
in the program
6 NGO/PO proposal or application for funding
7 Other additional requirements enumerated in the COA Circular 2012-001
8 Other relevant documents under GPPB Resoution No. 12-2007 (IF CONTRACTED OUT TO NGOs)
9 Certification by the Accountant that funds previously transferred to the Implementing Agency (lA)
has been liquidated and accounted for in the books
10 Other supporting documents that may be required depending on the nature
Checked By:
Date:
Note: ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other documents, shall
be attached to the voucher as per COA Circular No. 92-389 dated November 3, 1992
references:
1 COA Circular No. 2012-001 dated June 14, 2012
2 COA Circular No. 2016-002 dated May 31, 2016
3 COA Circular No. 2007-001 dated October 25, 2001
4 COA Circular No. 92-389 dated November 3, 1992
5 GPPB Resoution No. 12-2007
ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING CHECKLIST FOR FUND TRANSFERS TO LGUs/ GOCCs
3 Memorandum of Agreement/Service Level Agreement
4 Documents to be submitted as specified in the MOA (pls. specify):
5 Approval or authorization by the Local Sanggunian for the Local Chief Excecutive to enter into
contract (for LGUs)
6 Board resolution (for GOCCs)
7 Copy of approved program of work and site inspection (for infrastructure projects)
8 Certification by the Accountant that funds previously transferred to the Implementing
Agency (lA) has been liquidated and accounted for in the books
9 Appropriate document proving ownership or right to use the property/ lot (for HFEP)
10 Site Development Plan (for HFEP)
11 Green Certification (project of health facilities with total floor area of 10,000 square meters
and above)
Checked By:
Date:
ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

Note: documents, shall be attached to the voucher as per COA Circular No. 92-389 dated
November 3, 1992
references:
2 COA Circular No. 2016-002 dated May 31, 2016
4 Section 22 (c) RA No. 7160
5 COA Circular No. 94-013 dated December 13, 1994
ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING CHECKLIST FOR GRANT OF CASH ADVANCES
3 Certification from the Accountant that the previous cash advance have been liquidated and accounted for in the books
additional documents depending on the nature of cash advance

5 CASH ADVANCE FOR SPECIAL PURPOSE/ OPERATING EXPENSES
5.1 Approved application for bond and/ or Fidelity Bond for the year for cash accountability of Php 2,000.00 or more
5.2 Approved purchase request (for procurement of goods and services)
5.3 Authority of the accountable officer indicating the maximum accountability and and purpose of cash advance
5.4 Criteria for prizes, if applicable
5.5 Activity Design/ Approved work plan, if applicable
5.6 Invitation letter from conducting agency stating the amount of the registration fee, for CA for registration fees
6 CASH ADVANCE FOR PAYROLL

6.1 Approved payroll or list payees indicating net pay
6.2 Approved contracts (for initial payments)
6.3 DTR and accomplishment report approved by supervisor
7 CASH ADVANCE FOR TRAVELING EXPENSES (local travel)

7.1 Approved office order/ travel order
7.2 Approved itinerary of travel
8 CASH ADVANCE FOR TRAVELING EXPENSES (foreign travel)

8.1 Approved office order/ travel order
8.2 Approved itinerary of travel
8.3 Letter of invitation of host/ agency/ organization
8.4 For plane fares, quotation of three travel agencies or its equivalent
8.5 Flight itinerary issued by the airline/ ticketing office/ travel agency
8.6 Document to show dollar to peso exchange rate at the date of grant of cash advance
8.7 Copy of UNDP rate for the DSA for the country of destination, for the computation of DSA to be claimed
Checked By:
Date:
Note: ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other documents, shall be attached to the voucher as
per COA Circular No. 92-389 dated November 3, 1992
references:
2 COA Circular No. 97-002 dated February 10, 1997
ORIGINATING OFFICE/ BUDGET/
CHECKLIST FOR PAYMENT CATERING SERVICES / BOARD
to check SECTION ACCOUNTING AND LODGING/ HOTEL CATERING SERVICES
3 Purchase Order
4 Purchase Request ( Containing the prescribed contents/details)
5 Additional Purchase Request/ approved justification for excess number of participants/
additional catering/ board and lodging services - if applicable
6 Statement of Account/Charge Invoice/ Sales Invoice
7 Attendance sheet- to include check in and check out date
8 Room List (per day)
9 After Activity Report
10 Certificate of Inspection and Acceptance
11 Approved request for change of date/ venue
12 Approved syllabues (for training/ seminar)
13 Copy of proof of submission to COA of approved contract
14 SPPMP / APP
15 Printout copy of posting of NOA, NTP, Contract in the PhilGEPS
16 Approval by the HOPE or its duly authorized representative on the use of alternative
mode of procurement as recommended by BAC, if applicable
additional documents depending on the mode of procurement

18 PUBLIC BIDDING
18.1 Notice to Proceed
18.2 Notice of Award
18.3 Performance Bond with Cert. from Insurance Commision
18.4 BAC Resolution
18.5 Copy of Advertisement of Invitation to Bid
18.6 Copy of Bid Security
18.7 Posting of NOA, NTP
19 NEGOTIATED PROCUREMENT-SMALL VALUE PROCUREMENT

19.1 Abstract of canvass
19.2 Request for Quotation
19.3 Philgeps Registration Number
19.4 Omnibus Sworn Statement (For ABCs above Php 50,000.00)
19.5 Mayor's/ Business Permit
19.6 Income/ Business Tax Returns (For ABCs above Php 500,000.00)
LEASE OF REAL PROPERTY OR VENUE

20 Income/ Business Tax Returns
21 NEGOTIATED PROCUREMENT-REPEAT ORDER

21.2 Notice to Proceed (repeat order)
21.3 BAC Resolution recommending the award
21.4 Notice to Proceed of the original contract (certified true copy)
21.5 Copy of original contract used as basis for repeat order indicating that the original
contract was awarded thru public bidding
21.6 Proof of delivery within 6 months from the effectivity date stated in NTP
22 NEGOTIATED PROCUREMENT-TWO FAILED BIDDINGS

22.6 Certificate of Philgeps Registration
22.7 BAC Resolution declaring two-failed bid
23 DIRECT CONTRACTING
23.7 Certificate of Exclusive Distributorship
Certification from the agency authorized official that there are no sub-dealers selling at
23.8 lower prices and for which no suitable substitute can be obtained at more
advantageous terms to the government
23.9 Copy of letter to selected manufacturer/ supplier/ distributor to submit a price
quotation and conditions of sale
Checked By:
Date:

November 3, 1992
references:
1 COA Circular 2012-001 dated June 14, 2012
2 R.A. No. 9184 dated January 10, 2003 and its Revised IRR
3 COA Memorandum No.. 2005-027 dated February 28, 2005
6 GPPB Resolution No. 09-2009 dated November 23, 2009
CHECKLIST FOR PURCHASE OF INVENTORY, SEMI-
to check SECTION ACCOUNTING EXPENDABLE AND EQUIPMENT ITEMS
3 Purchase Order
4 Purchase Request (Containing the prescribed contents/details)
5
Inspection and Acceptance Report (for HFEP EQUIPMENT - include provisions for warranty)
Requisition and Issuance Slip (RIS) - if items in IAR have no stock number or property number
indicated/ not taken up as inventory by LMS/ expensed outright, plus ANY of the following
5.1 WHICH IS APPLICABLE:
List of Recipients
Property Transfer Report - if recipient is LGUs/ NGAs/ Ous
Inventory Custodian Slip - for semi-expendable items(cost is Php 15,000.00)
Property Acknowledgement Receipt - if equipment is for office use
6 Proposed Allocation List

7 Charge Invoice / Sales Invoice / Statement of Account
8 Delivery Receipt
9 SPPMP / APP
10 Purchase of drugs and medicines
11 Certificate of Product Registration from FDA
12 Certificate of Good Manufacturing practice from FDA
13 Batch release certificate from FDA
14 If the supplier is not the manufacturer, certification from the manufacturer that the
supplier is an authorized distributor/ dealer of the products/ items
15 Purchase of fuel from contracted gasoline station
16 Monthly report of official travels, for payment of fuel expenses to contracted gasoline
station
17 Monthly report of fuel consumption, for payment of fuel expenses to contracted
gasoline station
19 Certificate of Emergency Purchase
20 Approval by the HOPE or its duly authorized representative on the use of alternative mode of
procurement as recommended by BAC, if applicable
22 additional documents for PURCHASED HFEP EQUIPMENT
22.1 Attestation from TWG that no item in the technical specifications and other requirements are
referenced to a specific brand of the equipment (FOR HFEP EQUIPMENT)
22.2 Terms of Reference
Duly signed Journal Entry Voucher (JEV) from the LGU evidencing that the equipment is
22.3 properly classified and recorded in the books of the health facility (recipient) - for HFEP
equipment
22.4 Certified True Copy of Deed of Donation - for HFEP equipment

23 PUBLIC BIDDING
23.4 BAC Resolution
23.5 Bid Evaluation Report of Technical Working Group
23.6 Post-Qualification Report of Technical Working Group
23.7 Post-Qualification Evaluation Summary Report of Technical Working Group indicating that
winning contractor is not included in the current GPPB list of blacklisted entities
23.8 Copy of Advertisement of Invitation to Bid
23.9 Printout copy of posting of NOA, NTP, Contract in the PhilGEPS
24 NEGOTIATED PROCUREMENT-SMALL VALUE PROCUREMENT

25 NEGOTIATED PROCUREMENT-REPEAT ORDER

25.1 Notice to Proceed of the original contract (certified true copy)
25.2 Copy of original contract used as basis for repeat order indicating that the original contract
was awarded thru public bidding
25.3 Proof of delivery within 6 months from the effectivity date stated in NTP
25.5 Notice to Proceed (repeat order)
26 NEGOTIATED PROCUREMENT-TWO FAILED BIDDINGS

26.6 Certificate of Philgeps Registration
26.7 BAC Resolution declaring two-failed bid
27 NEGOTIATED PROCUREMENT - EMERGENCY CASES

27.6 Justification as to the necessity of purchase
SHOPPING for readily available off-the-shelf goods or ordinary/regular equipment

28 SHOPPING EMERGENCY CASES (Section 52.1(a))
28.3 Justification as to the necessity of purchase
29 SHOPPING FOR ORDINARY OFFICE SUPPLIES AND EQUIPMENT NOT AVAILABLE IN PS-DBM
(Section 52.1(b))
29.2 Request for Quotation (at least 3 quotations)
29.5 Certificate of Non-availability from PS-DBM
30 DIRECT CONTRACTING
30.7 Certificate of Exclusive Distributorship
Certification from the agency authorized official that there are no sub-dealers selling at lower
30.8 prices and for which no suitable substitute can be obtained at more advantageous terms to
the government
30.9 Copy of letter to selected manufacturer/ supplier/ distributor to submit a price quotation and
conditions of sale
31 AGENCY TO AGENCY
Checked By:
Date:

Note: documents, shall be attached to the voucher as per COA Circular No. 92-389 dated November
3, 1992
references:
6 A.O. No. 227 dated May 27, 2008
7 Administrative Order No. 17 dated July 28, 2011
9 Other GPPB resolutions, circulars, policy and non-policy memoranda
ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING CHECKLIST FOR PAYMENT OF INFRASTRUCTURE PROJECT
Basic Requirements for every payment
Letter request from contractor for advance/progress/final payment or for substitution in of release of retention fee
3 Program of Work and Detailed Estimates - Detailed breakdown of the contract cost including the detailed breakdown of
estimates and/or unit cost analysis/derivation for each work item expressed in volume/area/lump sum/lot
4 Statement of Work Accomplishment ( SWA)/Progress Billing
5 Inspection Report by the Agency's Authorized Engineer
6 Appropriate document proving ownership or right to use the property/ lot (NEW CONSTRUCTION)
7 Site Development Plan (NEW CONSTRUCTION)
8 Green Certification (project of health facilities with total floor area of 10,000 square meters and above
9 Terms of Reference
10 Approved Detailed Architectural and Engineering Design (DAED) Plans
11 Minutes of the Preconstruction Conference (for mobilization or initial payment)
12 Minutes of the Construction Progress Conference (for succeeding progress billing)
13 Results of Test Analysis, if applicable
14 Statement of Time Elapsed
15 Negative Slippage and Calibrated Actions Letter
16 Monthly Certificate of Payment
17 Contractor's Affidavit on payment of laborers and materials
18 Pictures, before, during and after construction of items of work especially the imbedded items
19 Photocopy of vouchers of all previous payments
20 Punch List Forms duly received by the Contractor (with more than 95% accomplishment)
21 Detailed breakdown of the ABC
22 Evidence of Invitation of three observers in all stages of the procurement process pursuant to Section 13.1 of the Revised
IRR of RA No. 9184
23 Approved Work Schedule, Bar Chart, and S-Curve
24 Approved PERT/CPM Network Diagram and detailed computation of contract time
25 Field Orders (Annex F of DOH AO 2023-0009)
26 Time Suspension, Work Suspension, Work Resumption (Annex G of DOH AO 2023-0009)
27 Abstract of Bids (as Read; as Calculated)
28 Bid Evaluation Report of Technical Working Group
29 Post-Qualification Report of Technical Working Group
Post-Qualification Evaluation Summary Report of Technical Working Group indicating that winning contractor is not
30 included in the current Construction Industry Authority of the Philippines (CIAP) list of blacklisted contractors and GPPB list
of blacklisted entities
31 Approval by the HOPE or its duly authorized representative on the use of alternative mode of procurement as
recommended by BAC, if applicable
32 Copy of proof of submission to COA of approved contract with the bidding documents
34 Additional documentary requirements for Advance Payment/ Mobilization :

34.1 Irrevocable standby letter of credit/bank guarantee/surety bond
35 Additional documentary requirements Final payment:

35.1 As-Built plans
35.2 Warranty Security
35.3 Punch List Forms duly received by the Contractor (with more than 95% accomplishment)
35.4 Certificate of Acceptance
35.5 Certificate of Completion
35.6 Certificate of Turn-over and Acceptance
35.7 Annex L: Final Billing Checklist
36 Additional documentary requirements for Variation Order /Change Order (CO)/Extra Work Order (EWO):
36.1 Approved Variation Order (Annex I of DOH AO 2023-0009)
36.2 Copy of the approved original plans indicating the affected portion(s) of the project and duly revised plans and
specifications, if applicable, indicating the changes which shall be color coded
36.3 Copy of the agency's report establishing the necessity/justification(s) for the need of such CO and/or EWO which shall
include:
a. the computation as to the quantities with detailed breakdown of the additional works involved per item indicating
the specific stations where such works are needed;
b. the date of inspection conducted and the results of such inspection;
c. a detailed estimate of the unit cost of such items of work for new unit cost including those expressed in
volume/area/lump-sum/lot
Copy of the approved/revised PERT/CPM Network Diagram which shall be color coded, reflecting the effect of
36.4 additional/deductive time on the contract period and the corresponding detailed computation for the additional/deductive
time for the subject CO/EWO
36.5 Copy of the COA Technical Evaluation Report for the original contract
36.6 If the VO to be reviewed is not the 1st VO, all of the above requirements for all previously approved VOs, if not yet
reviewed, otherwise, copy of the COA Technical Evaluation Report for the previously approved Vos
36.7
Additional performance security in the prescribed form and amount if VO exceeds 10% of the original contract cost
37 Additional documentary requirements for Release of Retention Money:

37.1 Any security in the form of cash, bank guarantee, irrevocable standby letter of credit from a commercial bank, GSIS, or
surety bond callable on demand
37.2 Certification from the end-user that the project is completed and inspected
37.3 Post Construction Report Form
37.4 Defects Liability Certificate
37.5 Annex N: Post Construction Inspection Report Form

a. PUBLIC BIDDING
a.1 Results of Eligibility Check/Screening
a.2 Notice to Proceed indicating the date of receipt by the contractor
a.3 Notice of Award
a.4 Performance Bond with Cert. from Insurance Commision
a.5 BAC Resolution Declaring Lowest Calculated and Responsive Bid
a.6 Copy of Advertisement of Invitation to Bid
a.7 BAC Resolution Recommending Approval, and approval by HOPE of the Resolution
a.8 Contract which includes the following:
a.9 - Contract Agreement
a.10 - Clearly indicate in the contract that the contractor shall be one responsible for securing the required national and local
government permits
a.11
- Project Duration in accordance with Annex B of DOH AO No. 2023-0009, for projects with cost of up to P 50 million
a.12 - Project Duration with Approved Construction Schedule for projects with cost of more than P50 million
a.13 - Bidding Documents enumerated under Sec. 17.1 of the Revised IRR of RA No. 9184 which includes a complete set of
approved plans/drawings and technical specifications
- Winning bidder's bid/Bidder's Technical and Financial Proposals/Documentary requirements under Sections 23.1
a.14 (Eligibility Requirements for the Procurement of Goods & Infra Projects) and 25.2.b of the Revised IRR of RA No. 9184
(Financial Component of Bid)
a.15 - Construction Schedule and S-Curve
a.16 - Manpower Schedule, Equipment Utilization Schedule
a.17 - Construction Methods
a.18 - Construction Safety and Health Program approved by DOLE
a.19 - PERT/CPM or other acceptable tools of project scheduling for Infra projects
a.20 Minutes of Pre-bid Conference (if ABC is P1M and above)
a.21 Agenda and/or Supplemental Bulletin, if any
a.22 Minutes of Bid Opening
a.23 Notice of Post-Qualification
a.24 Copy of proof of submission to COA of approved contract with the bidding documents
a.25 Printout copy of posting of NOA, NTP and Contract in the PhilGEPS
b. NEGOTIATED PROCUREMENT-SMALL VALUE PROCUREMENT

b.1 Abstract of canvass
b.2 Request for Quotation
b.3 Philgeps Registration Number
b.4 PCAB License
b.5 Omnibus Sworn Statement (For ABCs above Php 50,000.00)
b.6 Mayor's/ Business Permit
b.7 Income/ Business Tax Returns (For ABCs above Php 500,000.00)
c NEGOTIATED PROCUREMENT-TWO FAILED BIDDINGS

c.1 Abstract of canvass
c.2 Notice of Award
c.3 Notice to Proceed
c.4 Request for Quotation
c.5 Performance Bond with Cert. from Insurance Commision
c.6 Certificate of Philgeps Registration
c.7 BAC Resolution declaring two-failed bid
d NEGOTIATED PROCUREMENT - EMERGENCY CASES

d.1 Request for Quotation
d.2 Abstract of canvass
d.3 Mayor's/ Business Permit
d.4 Income/ Business Tax Returns (For ABCs above Php 500,000.00)
d.5 Omnibus Sworn Statement (For ABCs above Php 500,000.00)
d.6 PCAB License
d.7 NFCC (For ABCs above Php 500,00.00)
d.8 Justification as to the necessity of purchase
e. DIRECT CONTRACTING
e.1 BAC Resolution recommending the award
e.2 Notice of Award
e.3 Notice to Proceed
e.4 Mayor's/ Business Permit
e.5 Philgeps Registration Number
e.6 Income/ Business Tax Returns (For ABCs above Php 500,000.00)
e.7 Certificate of Exclusive Distributorship
e.8 Certification from the agency authorized official that there are no sub-dealers selling at lower prices and for which no
suitable substitute can be obtained at more advantageous terms to the government
e.9
Copy of letter to selected manufacturer/ supplier/ distributor to submit a price quotation and conditions of sale
f. TAKE OVER OF CONTRACTS

f.1 BAC Resolution recommending the award
f.2 Notice of Award
f.3 Notice to Proceed
f.4 Mayor's/ Business Permit
f.5 Philgeps Registration Number
f.6 PCAB License
f.7 NFCC
f.8 Performance Bond with Cert. from Insurance Commision
g. ADJACENT/ CONTIGOUS
g.1 BAC Resolution recommending the award
g.2 Notice of Award
g.3 Notice to Proceed
g.4 PCAB License
g.5 NFCC
g.6 Performance Bond with Cert. from Insurance Commision
Checked By:
Date:
Note: ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other documents, shall be attached to
the voucher as per COA Circular No. 92-389 dated November 3, 1992
references:
to check SECTION ACCOUNTING CHECKLIST FOR PAYMENT OF RENTALS
4 Abstract of canvass
5 Request for Quotation
6 Mayor's/ Business Permit
7 Philgeps Registration Number
8 Purchase Order
9 Purchase Request
10 Request for payment/ Statement of Account/ Bill/ Invoice
12 Such other documents peculiar to the contract and/or to the mode of procurement
and considered necessary in the auditorial review and technical evaluation thereof
a. MOTOR VEHICLE RENTAL

a.1 Omnibus Sworn Statement (for ABCs above Php 50,000.00)
a.2 Income/ Business Tax Returns (for ABCs above Php 500,000.00)
a.3 Certificate of Non-Availablility of DOH vehicle
a.4 Certificate of Travel Completed
a.5 List of Passengers with their signatures
a.6 After Travel Report
b. LEASE OF REAL PROPERTY OR VENUE

b.1 Income/ Business Tax Returns
b.2 Notice of Award
b.3 Notice to Proceed
b.4 List of prevailing comparable property within vicinity
b.5 Vicinity map
b.6 Certificate of occupancy (space/ building)
c. RENT TO OWN
c.1 Certification of use for the rental period
c.2 Omnibus Sworn Statement (for ABCs above Php 50,000.00)
c.3 Income/ Business Tax Returns (for ABCs above Php 500,000.00)
c.4 Duly signed and notarized Deed of Donation
c.5 Duly signed Property Acknowledgement Receipt
d. AGENCY TO AGENCY
d.1 SPPMP
d.2 BAC shall issue a Resolution recommending the use of Agency- to-Agency Agreement
to the HOPE.
d.3 Memorandum of Agreement (MOA) with the Servicing Agency.
Checked By:
Date:

November 3, 1992
references:
CHECKLIST FOR PAYMENT OF GENERAL SERVICES (Security,
to check SECTION ACCOUNTING Janitorial, Maintenance and other similar services)
3 Purchase Order
4 Affidavit on payment of wages and compliance with the Labor Laws
5 Request for payment/ Statement of Account
6 Certificate for the satisfactory performance of the janitorial/ security services
7 Accomplishment report
8 Record of attendance/ service
9 Payroll duly acknowledged by the janitors/ security guards that their salaries for the period have
bee paid/ Copy of the paid payroll for the same period covered
10 Proof of remittance to concerned government agency (SSS, PHIC, HDMF, BIR)

a. PUBLIC BIDDING
a.1 Notice to Proceed
a.2 Notice of Award
a.4 BAC Resolution
a.6 Copy of Bid Security
Posting of NOA, NTP

c. DIRECT CONTRACTING
c.1 BAC Resolution recommending the award
c.2 Notice of Award
c.4 Mayor's/ Business Permit
c.5 Philgeps Registration Number
c.6 Income/ Business Tax Returns (For ABCs above Php 500,000.00)
c.7 Certificate of Exclusive Distributorship
c.8 prices and for which no suitable substitute can be obtained at more advantageous terms to the
government
c.9 Copy of letter to selected manufacturer/ supplier/ distributor to submit a price quotation and
conditions of sale
Checked By:
Date:
Note: ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other documents,
shall be attached to the voucher as per COA Circular No. 92-389 dated November 3, 1992
references:
ORIGINATING
OFFICE/ BUDGET/
to check SECTION ACCOUNTING CHECKLIST FOR PURCHASE FROM PS-DBM
3 Price Quotation and Stocks' availability Certification
4 Agency Procurement Request
5 Purchase Request
6 Supplemental APP ( SAPP)
Checked By:
Date:

November 3, 1992
references:
3 Administrative Order No. 17 dated July 28, 2011
ORIGINATING
OFFICE/ BUDGET/
to check SECTION ACCOUNTING CHECKLIST FOR PAYMENT OF SALARIES (PS)
3 Payroll Form (indicating period of employment, rate, and LBP account numbers)
4 Approved Leave Form
5 Approved Office Personnel Order
6 Duly signed Certificate of Apperance
7 Approved Locator Slip
8 Documents to support work from home arrangement
9 Documents to support quarantine leave
10 Approved schedule, if applicable
a FIRST/ INITIAL SALARY

a.1 Approved DTR
a.2 Monthly Accomplishment Report, if applicable
a.3 Certified true copy of duly approved appointment
a.4 Assignment order, if applicable
a.5 Certified true copy of oath of office
a.6 Certificate of assumption
a.7 SALN
a.8 BIR form 1902 and 2305
a.9 additional document if transferee from one government office to another
a.10 Clearance from previous office
a.11 Certified true copy of pre-audited disbursement voucher of last salary from previous agency
a.12 BIR form 2316
a.13 Certificate of available leave credits
Service Record
b. MATERNITY LEAVE
b.1 Certified true copy of approved application for leave
b.2 Certified true cop of maternity leave clearance
b.3 Medical certificate for maternity leave
c. OVERTIME PAY
c.1 Approved DTR
c.2 Overtime workplan
c.3 Overtime accomplishment report
c.4 Statement of Quantified Overtime Services
c.5 Personnel Order/ Overtime authority stating the necessity and urgency of the work to be done, and the
duration of overtime work
d. SALARY DIFFRENTIAL DUE TO PROMOTION OR STEP INCREMENT

d.1 Certified true copy of approved appointment (in case of promotion)
d.2 Notice of Salary adjustment (in case of step increment)
d.3 Certificate of assumption
d.4 Approved DTR or certification that the employee has not incurred leave without pay
e. LAST SALARY
e.1 Clearance from money, property and legal accountabilities
e.2 Approved DTR
e.3 Monthly Accomplishment Report, if applicable
e.4 Accomplished and Rated IPCR
f. SALARY DUE TO HEIRS OF DECEASED EMPLOYEE

f.1 Same requirement as those of last salary
f.2 Death certificate authenticated by PSA
f.3 Marriage certificate authenticated by PSA, if applicable
f.4 Birth certificate of surviging legal heirs authenticated by PSA
f.5 Designation of next-ok-kin
f.6 Waiver of right of children 18 years old and above
Only the payroll form shall be fastened/ clipped horizontally
BLANK ENTRIES SHALL BE CONFIRMED BY ICT SECTION, unless manual entries shall be with justification
written in the DTR, and with initial of the immediate supervisor.
Checked By:
Date:
Note: ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other documents, shall be
attached to the voucher as per COA Circular No. 92-389 dated November 3, 1992
references:
3 DBM National Budget Circular (NBC)
4 R.A. No. 7305 dated March 26, 1992 and its Revised IRR
5 DBM DOH Joint Circular No. 01 series of 2016
6 DOH Department Order No. 2017-0418
to check
ORIGINATING
OFFICE/ SECTION
BUDGET/
ACCOUNTING CHECKLIST FOR PAYMENT OF SALARIES (MOOE)
3 Payroll Form (indicating period of employment, rate, and LBP account numbers)
4 Approved DTR
5 Approved Trip Ticket for drivers
6 Certificate of appearance
7 Approved Office Personnel Order
8 Monthly Accomplishment Report, if applicable
9 Notarized contract, for initial salary
10
Income Payee's Sworn Declaration of Gross Receipts/ Sales (Annex B1 or B2), for initial salary
11 BIR Certificate of Registration, for initial salary
12 Approved schedule, if applicable
13 Documents to support work from home arrangement
14 Documents to support quarantine leave
15 Personnel Order/ Overtime authority stating the necessity and urgency of the work to be
done, and the duration of overtime work
16 Workplan and accomplishment report for overtime services rendered
Only the payroll form shall be fastened/ clipped horizontally
BLANK ENTRIES SHALL BE CONFIRMED BY ICT SECTION, unless manual entries shall be with
justification written in the DTR, and with initial of the immediate supervisor.
Checked By:
Date:

November 3, 1992
references:
3 DOH CHD CAR Memorandum No. 2020-024 dated October 19, 2020
to check
ORIGINATING
OFFICE/ SECTION
BUDGET/
ACCOUNTING CHECKLIST FOR PAYMENT OF RATA
3 RATA Payroll
4 Certification that the claimant was not issued and is not using any government vehicle if he is
commuting using his tranportation allowance
Incase of OICs, DPO designating the claimant as Officer-in-charge for the position entitled to receive
5 RATA authorixing him as well to receive the RATA corresponding to that payroll
6 Copy of Office Order/ Appointment (1st payment) - individual claims
7 Certificate of Assumption (1st payment) - individual claims
8 Approved DTR - individual claims
9 Certification from the Payroll Unit that the claimant was not included in payroll
Checked By:
Date:

November 3, 1992
references:
3 COA Circular Nos. 99-002 dated June 15, 1996 and 2000-005 dated October 4, 2004
to check
ORIGINATING OFFICE/
SECTION
BUDGET/
ACCOUNTING CHECKLIST FOR PAYMENT OF TERMINAL LEAVE BENEFITS
3 Clearance from money, property and legal accountabilities from the Hospital (PRDP/ DTTB)
4 Clearance from money, property and legal accountabilities from the Region
5 Approved Exit Report (PRDP/ DTTB)
6 Certified photocopy of employees leave card as at last date of service duly audited and certified
correct by the HRMDS
7 Approved leave application
8 Complete service record certified correct by Personnel Section
9 Statement of assets, liabilities, and net worth (SALN)
10 Certified photocopy of appointment/ Notice of salary adjustment (NOSA) showing the highest salary
received, if the salary under the last appointment is not the highest
11 Computation of terminal leave benefits duly signed/ certified by the accountant
12 Applicant's authorization (in affidavit form) to deduct all financial obligations with the employer/
agency
13
Affidavit of applicant that there is no pending criminal investigation or prosecution against him/ her
14 Employee's letter of resignation duly accepted by the Agency Head (in case of resignation)
15 Government Service Insurance System (GSIS) Clearance
ADDITIONAL DOCUMENT IN CASE OF DEATH OF CLAIMANT

17 Death certificate authenticated by PSA
18 Marriage contract authenticated by PSA
19 Birth certificates of all surviving legal heirs authenticated by PSA
20 Designation of next-of-kin
21 Waiver of rights of children 18 years old and above
22 Affidavit of two disinterested parties that the deceased is survived by legitimate and illegitimate
children (if any), natural, adopted, or children of prior marriage
Checked By:
Date:

Note: documents, shall be attached to the voucher as per COA Circular No. 92-389 dated November
3, 1992
references:
3 DBM Circular No. 2016-2 dated March 29, 2016
4 Anti-Graft RA No. 3019
6 GSIS Memorandum Circular No. 005 s. 2018
to check
ORIGINATING
OFFICE/ SECTION
BUDGET/
ACCOUNTING CHECKLIST FOR PAYMENT OF HONORARIA
a. HONORARIA-RESOURCE SPEAKERS
a.1 Department Personnel Order/ Authority to claim honoraria
a.2 Invitation Letter of resource person with conforme
a.3 Approved computation of honoraria by the office concerned based on actual hours rendered and
approved rate/ hour
a.4 Certification signed by the Head of Office concerned on actual number of hours rendered
a.5 Program of Lectures/ Program of Activities
a.6 Coordinator's report on lecturer's actual schedule
a.7 Basis of Monthly Salary Rate (MSR) as of the time of training (CTC) - government employees
a.8 Updated Curriculum Vitae (CV) of the claimant
a.9 Attendance Sheets highlighting name of claimant (CTC)
Certification that the services provided by the RP or process facilitator are outside the scope of their
a.10 present job description signed by the Personnel Division of the RP/ facilitator (applicable to DOH,
Regional Offices and Operating Units employees)
a.11 Certified True Copy of approved application for leave by authorized signatory of Personnel Division of
the RP (applicable to DOH, Regional Offices and Operating Units employees)
a.12 Training Design
a.13 Sworn Affidavit/ Declaration (Gross income of the speaker does not exceed Php 3,000,000.00 for the
current year) - if speaker waives to attach sworn affidavit, 10% EWT of tax will be deducted
b. HONORARIA INVOLVED IN GOVERNMENT PROCUREMENT / COMMITTEE
b.1 Office Order creating and designating the BAC composition and authorizing the members to claim
honoraria
b.2 Minutes of BAC meeting
b.3
Certified True Copy of Notice of Award to the winning bidder of procurement activity being claimed
Certification that the procurement involves public bidding - competitive bidding, limited source bidding,
b.4 and negotiated procurement (only when resorted to after there has been failure of bidding for the
second time)
b.5 Certified True Copy of TWG Evaluation Report
b.6 Attendance sheet listing names of attendees to the BAC meeting
c. HONORARIA - COMMITTEE
c.1 Performance evaluation plan formulated by project management used as basis for rating the
performance of members
c.2 Terms of Reference
c.3
Certificate of completion of project deliverables accepted by the agency head per project component
c.4 Special Project Plan
c.5 Department Personnel Order authorizing the members to claim honoraria
c.6 After Activity Report
Certification that the services provided by the RP or process facilitator are outside the scope of their
c.7 present job description signed by the Personnel Division of the RP/ facilitator (applicable to DOH,
Regional Offices and Operating Units employees)
c.8 Certified True Copy of approved application for leave by authorized signatory of Personnel Division of
the RP (applicable to DOH, Regional Offices and Operating Units employees)
c.9 Sworn Affidavit/ Declaration (Gross income of the speaker does not exceed Php 3,000,000.00 for the
current year) - if speaker waives to attach sworn affidavit, 10% of tax will be deducted
Checked By:
Date:
references:
3 BIR Revenue Regulation No. 02-98
4 Revenue Memorandum Circular No. 1-2018
6 DBM Budget Circular No. 2007-1
7 Department Order No. 2020-0664 and 2020-0664A
to check
ORIGINATING
OFFICE/ SECTION
BUDGET/
ACCOUNTING CHECKLIST FOR PAYMENT OF PRIZES
3 Activity Design
4 After Activity Report
5 Criteria for the grant of prizes
6 SPPMP / APP
7 Approved work plan of the recipient
8 Approved list of winners/ recipients
9 Income Payee's Sworn Declaration of Gross Receipts/ Sales (Annex B1 or B2) - if recipient waives to
attach sworn affidavit, 10% EWT of tax will be deducted
Checked By:
Date:

November 3, 1992
references:
3 BIR Revenue Regulation No. 02-98
4 Revenue Memorandum Circular No. 1-2018
6 DBM Budget Circular No. 2007-1
7 Department Order No. 2020-0664 and 2020-0664A
to check
ORIGINATING OFFICE/
SECTION
BUDGET/
ACCOUNTING CHECKLIST FOR PCF REPLENISHMENT
3 Petty cash vouchers
4 Petty cash replenishment report
5 Report of disbursements
6 Approved purchase request with certificate of emergency purchase, if necessary
7 Invoices/ SOA/ bills/ receipts
8 Toll receipts and trip ticket for reimbursement of toll expenses
9 Canvass from at least three suppliers for purchases involving Php 1,000.00, except for purchases
made while on travel
Authority of an accountable officer issued by the Head of the Agency or his/her

10 duly authorized representatives indicating the maximum accountability and
purpose of cash advance (for initial cash advance)
11 Summary/ abstract of canvass
12 Official receipt in case of refund of unexpended pcf
additional documents, exclusive for the PCF c/o GSO

15 Certificate of inspection and acceptance
16 Waste material report, in case of repair/ parts replacement
17 Pre and post inspection report, for repairs
18 Approved trip ticket (serially numbered, for gasoline expenses
19 Duly approved trip ticket should be serially numbered
20 Monthly report of official travels with report on fuel consumption
21 OR for toll fees
Checked By:
Date:

November 3, 1992
The fund shall be kept separately from the regular cash advances/collections and shall
not be used for payment of regular expenses such as rentals, subscriptions, light and
water bills, purchase of supplies and materials for stock purposes, and the like. Payment out of
PCF, which shall be made through PCV, shall be allowed only for amounts not exceeding Php
15,000.00 for each transaction. Splitting of transactions to avoid exceeding the ceiling shall not be
allowed.
references:
CHECKLIST FOR PAYMENT/ REIMBURSEMENT OF
to check
ORIGINATING
OFFICE/ SECTION
BUDGET/
ACCOUNTING TRAVELING EXPENSES AND/ OR FUEL EXPENSES
3 Department Personnel Order issued by DOH CENTRAL OFFICE, if applicable
4 DOH-CHD-CAR Personnel Order
a. PAYMENT OF PLANE FARE

a.1 Statement of Account
a.2 BIR Certificate of Registration (2303)
b TRAVELING EXPENSES (local travel)

b.1 Appendix 45 or Itinerary of travel
b.2 Appendix 47 or Certificate of travel completed
b.3 Revised or supplemental office order or any proof supporting the change of schedule
b.4 Revised itinerary of travel, if the previous approved itinerary was not followed
b.5 Tickets (bus and/or plane)
b.6 Boarding pass and terminal fees for air travel
b.7 Official receipts for taxi fare
b.8 Certificate of expenses not requiring official receipts (Annex A) for PUVs not issuing OR (for Php 300
pesos and below)
b.9 Reimbursement Expense Receipt (for expenses above Php 300.00) serially numbered and
completely signed
b.10 After travel report
b.11 ORIGINAL certificate of appearance, should be orginally signed/ initial by issuing office, or with dry
seal
b.12 ORIGINAL trip ticket for drivers, should be serially numbered
b.13 Monthly itinerary of travel for DMOs
c TRAVELING EXPENSES (foreign travel)

c.1 Approved office order/ travel order
c.2 Approved itinerary of travel
c.3 Appendix 45 or Itinerary of travel
c.4 Appendix 47 or Certificate of travel completed
c.5 Revised or supplemental office order or any proof supporting the change of schedule
c.6 Revised itinerary of travel, if the previous approved itinerary was not followed
c.7 Tickets (bus and/or plane)
c.8 Boarding pass and terminal fees for air travel
c.9 Official receipts for taxi fare
c.10 After travel report
c.11 ORIGINAL certificate of appearance
c.12 Certification from the head of agency that it is absolutely necessary, for reimbursement of actual
travel expenses
d. FUEL EXPENSES
d.1 Purchase request
d.2 Duly approved trip ticket should be serially numbered
d.3 Monthly report of official travels with report on fuel consumption
d.4 Certificate of emergency purchase
Checked By:
Date:

November 3, 1992
references:
3 Executive Order No. 77 dated March 19, 2019
4 Executive Order No. 298
5 Department Order No. 2019-0225 dated July 10, 2019
6 DOH CHD CAR Regional Order No. 2019-004 dated July 25, 2019
7 DOH CHD CAR Regional Order No. 2019-007 dated November 12, 2019
8 COA Circular No. 77-61 dated September 26, 1977
ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING CHECKLIST FOR PAYMENT OF REPAIRS AND MAINTENANCE
3 Purchase Order
4 Bill/ Invoices
5 Pre-repair inspection report indicating property numbers and detailing the
extent of the repair work needed
6 Post-repair inspection report, certifying that the damage is due to fair wear
and tear and not due to negligence
7 Certificate of acceptance
8 Waste material report
9 Warranty/ guaranty of the repair work done
10 Copy of document indicating history of repair
11 SPPMP / APP

a. PUBLIC BIDDING
a.2 Notice of Award
a.4 BAC Resolution
Copy of Bid Security
Posting of NOA, NTP

c. DIRECT CONTRACTING
c.2 Notice of Award
c.4 Mayor's/ Business Permit
c.5 Philgeps Registration Number
c.6 Income/ Business Tax Returns (For ABCs above Php 500,000.00)
c.7 Certificate of Exclusive Distributorship
Certification from the agency authorized official that there are no sub-dealers
c.8 selling at lower prices and for which no suitable substitute can be obtained at
more advantageous terms to the government
c.9 Copy of letter to selected manufacturer/ supplier/ distributor to submit a price
Checked By:
Date:

November 3, 1992
references:
3 COA Circular No. 81-131-A January 29, 1981
ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING CHECKLIST FOR PAYMENT OF REGISTRATION FEES
3 DOH-CHD-CAR Personnel Order authorizing the attendance to such training wih clearance
from HR section
4 Invitation letter from conducting agency stating the amount of the registration fee
5 Department Circular authorizing the attendance to such training, if applicable
Checked By:
Date:

November 3, 1992
references:
2 DBM Budget Circular No. 563 dated April 22, 2016
3 DOH Department Order No. 2020-0664 dated November 03, 2020
4 DOH Department Order No. 2020-0285
ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING CHECKLIST FOR PAYMENT OF ADVERTISING
3 Purchase Order
4 Purchase Request (Containing the prescribed contents/details)
6 Copy of newspaper clippings evidencing publication and/ or CD in cas of TV/
Radio commercial
8 Original copy of Certification of Performance/Copy of Monitoring Sheet (if
applicable)
9 Certification of the compliance to the deliverable of the contractor duly
signed/approved by the end user
10 SPPMP / APP
11 Approval by the HOPE or its duly authorized representative on the use of
alternative mode of procurement as recommended by BAC
13 Income Payee's Sworn Declaration of Gross Receipts/ Sales (Annex B1 or B2) - if

supplier waives to attach sworn affidavit, 10% EWT of tax will be deducted

a. PUBLIC BIDDING
a.2 Notice of Award
a.4 BAC Resolution

c. NEGOTIATED PROCUREMENT-REPEAT ORDER

c.1 Notice of Award
c.2 Notice to Proceed (repeat order)
c.4 Notice to Proceed of the original contract (certified true copy)
c.5 Copy of original contract used as basis for repeat order indicating that the
original contract was awarded thru public bidding
c.6 Proof of delivery within 6 months from the effectivity date stated in NTP
d. NEGOTIATED PROCUREMENT-TWO FAILED BIDDINGS

d.2 Notice of Award
d.3 Notice to Proceed
d.5 Performance Bond with Cert. from Insurance Commision
d.6 Certificate of Philgeps Registration
d.7 BAC Resolution declaring two-failed bid
e. NEGOTIATED PROCUREMENT-SCIENTIFIC, SCHOLARLY, OR ARTISTIC WORK,

EXCLUSIVE TECHNOLOGY AND MEDIA SERVICES
e.1 BAC Resolution recommending the award/ Abstract of canvass
e.2 Notice of Award
e.7 Professional License/ Curriculum Vitae
f. DIRECT CONTRACTING
f.2 Notice of Award
f.6 Income/ Business Tax Returns (For ABCs above Php 500,000.00)
f.7 Certificate of Exclusive Distributorship
Certification from the agency authorized official that there are no sub-dealers
f.8 selling at lower prices and for which no suitable substitute can be obtained at
more advantageous terms to the government
f.9 Copy of letter to selected manufacturer/ supplier/ distributor to submit a price
Checked By:
Date:
references:
ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING CHECKLIST FOR PAYMENT OF UTILITIES/ SUBSCRIPTIONS
3 Statement of Account/ Billing Statement
4 Certification by agency head or his authorized representatives that all calls are official
6 Certificate of satisfastory performance of Internet Service Provider for the billing period
covered
7 Printout copy of posting of NOA, NTP, Contract in the PhilGEPS (if procured)
8 For new subscription to new lines, attach procurment documents
Checked By:
Date:
For the procedures in the renewal and/ or procurement of new lines of telecommunications
and internet service providers, kindly check the procedures stated in the 2016 revised IRR
(Appendix 21)

November 3, 1992
references:
5 DOH Department Order No. 2017-0105 dated May 23, 2017
ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING CHECKLIST FOR PAYMENT OF CONSULTING SERVICES
3 Contract Agreement
4 Results of Eligibility Check/Screening
5 Notarized Consultancy Services Contract
6 Terms of Reference
7 Letter Request for payment
8
Approved consultancy progress/ final report, and/or output required under the contract
9 Irrevocable standby letter of credit/bank guarantee/surety bond, for advance payment
10 Certificate of Acceptance of the deliverables/ project output signed/ approved by the contract
signatory
11 Contract of Infrastructure Projects subject of Project Management Consultancy Services
12 Printout copy of posting of NOA, NTP and Contract in the PhilGEPS
14 SPPMP / APP
15 Printout copy of posting of NOA, NTP and Contract in the PhilGEPS
Income Payee's Sworn Declaration of Gross Receipts/ Sales (Annex B1 or B2) - if supplier waives to
attach sworn affidavit, 10% EWT of tax will be deducted
16 Approval by the HOPE or its duly authorized representative on the use of alternative mode of
procurement as recommended by BAC, if applicable

a. PUBLIC BIDDING
a.2 Notice of Award
a.4 BAC Resolution
Copy of Advertisement of Invitation to Bid
Copy of Bid Security
Posting of NOA, NTP

b.3 Professional License/ Curriculum Vitae
c. NEGOTIATED PROCUREMENT-REPEAT ORDER

c.1 Notice of Award
c.2 Notice to Proceed (repeat order)
c.4 Notice to Proceed of the original contract (certified true copy)
c.5 Copy of original contract used as basis for repeat order indicating that the original contract was
awarded thru public bidding
c.6 Proof of delivery within 6 months from the effectivity date stated in NTP
d. NEGOTIATED PROCUREMENT-TWO FAILED BIDDINGS

d.2 Notice of Award
d.3 Notice to Proceed
d.5 Performance Bond with Cert. from Insurance Commision
d.6 Certificate of Philgeps Registration
d.7 BAC Resolution declaring two-failed bid
e. NEGOTIATED PROCUREMENT-SCIENTIFIC, SCHOLARLY, OR ARTISTIC WORK, EXCLUSIVE

TECHNOLOGY AND MEDIA SERVICES
e.1 BAC Resolution recommending the award/ Abstract of canvass
e.2 Notice of Award
e.7 Professional License/ Curriculum Vitae
f. DIRECT CONTRACTING
f.2 Notice of Award
f.6 Income/ Business Tax Returns (For ABCs above Php 500,000.00)
f.7 Certificate of Exclusive Distributorship
f.8 prices and for which no suitable substitute can be obtained at more advantageous terms to the
government
f.9 Copy of letter to selected manufacturer/ supplier/ distributor to submit a price quotation and
conditions of sale
Checked By:
Date:

November 3, 1992
references:
CHECKLISTS FOR OTHER TRANSACTIONS
ORIGINATING BUDGET/
CHECKLIST FOR REMITTANCE TO BUREAU OF TREASURY /
to check OFFICE/ SECTION ACCOUNTING RELEASE OF RETENTION
3 Subsidiary Ledgers
Note: Original supporting documents, bills, invoices, purchase orders, and other documents, shall be
Checked By:
Date:
CHECKLIST FOR REMITTANCES OF GSIS/PHIC/HDMF

ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING DEDUCTED FROM SALARIES AND OTHERS DEDUCTIONS
3 Official Receipt
4 Schedule of Remittances (withheld vs remitted)
5 PHIC/HDMF/GSIS Remittance lists on PS/GS
6 Preliminary employees' premium remittance list (PEPRL)
Checked By:
Date:
CHECKLIST FOR REIMBURSEMENT OF EXPENSES TO

ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING INDIGENT PATIENTS
3 Official Receipt
4 Certification of Indigency
5 Clinical Laboratory Report/Medical Certificate
6 Others (pls. specify):
Checked By:
Date:
ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING CHECKLIST FOR PAYMENT OF TRAINING FEES (BEMONC)
4 Room Assignments/ lodging list
5 Attendance sheet- to include check in and check out date
6 Training Report
7 Training Module
8 Program of Activities
9 Guidelines ( if there is discrepancy with the actual cost per participants, attach justification)
Checked By:
Date:
CHECKLIST FOR PAYMENT OF ANNUAL PHYSICAL

ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING EXAMINATION OF EMPLOYEES
3 Billing
4 MOA
5 Statement of account
Checked By:
Date:
CHECKLIST FOR PAYMENT OF REFUND OF PERFORMANCE

ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING BONDS/ BID SECURITIES/ RETENTION
2 Request for refund
3 Official Receipt
Checked By:
Date:
ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING CHECKLIST FOR PAYMENT OF CANCELLED/ STALE CHECKS
2 Request for replacement
3 Copy of the staled check
4 Certified true copy of the previously paid DV
Checked By:
Date:
CHECKLIST FOR PAYMENT OF REGISTRATION OF MOTOR

ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING VEHICLES
3 Certified True Copy of Official Receipt
Checked By:
Date:

ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING REORDER OF CHECKS
3 Letter of Authorization from LBP
Checked By:
Date:

ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING FIDELITY BOND APPLICATION (NEW/ RENEWAL)
3 Authority to Accept Payment (BTR Form)
Checked By:
Date:
CHECKLIST FOR PAYMENT OF INSURANCE OF MOTOR
ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING VEHICLES/ ANY OTHER PROPERTIES
3 Statement of Account from GSIS (2 copies)
4 Summary of properties to be insured
5 Copy of previous insurance policy
Checked By:
Date:
CHECKLIST FOR PAYMENT OF INSURANCE OF NOTARIAL

ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING SERVICES
3 Statement of Account
4 Approved Purchase Request
5 Copy of notarized contract
Checked By:
Date:
CHECKLIST FOR PAYMENT OF NBS UNSATISFACTORY

ORIGINATING BUDGET/
to check OFFICE/ SECTION ACCOUNTING SAMPLE
3 Statement of Account / Billing Statement
4 Updated Guidelines as basis to pay such reimbursement
Checked By:
Date:

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ORIGINATING BUDGET/

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

additional documents depending on the nature of cash advance

6 CASH ADVANCE FOR PAYROLL

7 CASH ADVANCE FOR TRAVELING EXPENSES (local travel)

8 CASH ADVANCE FOR TRAVELING EXPENSES (foreign travel)

additional documents depending on the mode of procurement

19 NEGOTIATED PROCUREMENT-SMALL VALUE PROCUREMENT

LEASE OF REAL PROPERTY OR VENUE

21 NEGOTIATED PROCUREMENT-REPEAT ORDER

22 NEGOTIATED PROCUREMENT-TWO FAILED BIDDINGS

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

6 Proposed Allocation List

22 additional documents for PURCHASED HFEP EQUIPMENT

additional documents depending on the mode of procurement

24 NEGOTIATED PROCUREMENT-SMALL VALUE PROCUREMENT

25 NEGOTIATED PROCUREMENT-REPEAT ORDER

26 NEGOTIATED PROCUREMENT-TWO FAILED BIDDINGS

27 NEGOTIATED PROCUREMENT - EMERGENCY CASES

SHOPPING for readily available off-the-shelf goods or ordinary/regular equipment

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

Basic Requirements for every payment

34 Additional documentary requirements for Advance Payment/ Mobilization :

35 Additional documentary requirements Final payment:

37 Additional documentary requirements for Release of Retention Money:

additional documents depending on the mode of procurement

b. NEGOTIATED PROCUREMENT-SMALL VALUE PROCUREMENT

c NEGOTIATED PROCUREMENT-TWO FAILED BIDDINGS

d NEGOTIATED PROCUREMENT - EMERGENCY CASES

f. TAKE OVER OF CONTRACTS

a. MOTOR VEHICLE RENTAL

b. LEASE OF REAL PROPERTY OR VENUE

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

additional documents depending on the mode of procurement

b. NEGOTIATED PROCUREMENT-SMALL VALUE PROCUREMENT

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

a FIRST/ INITIAL SALARY

d. SALARY DIFFRENTIAL DUE TO PROMOTION OR STEP INCREMENT

f. SALARY DUE TO HEIRS OF DECEASED EMPLOYEE

Only the payroll form shall be fastened/ clipped horizontally

Only the payroll form shall be fastened/ clipped horizontally

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

ADDITIONAL DOCUMENT IN CASE OF DEATH OF CLAIMANT

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

b. HONORARIA INVOLVED IN GOVERNMENT PROCUREMENT / COMMITTEE

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

Authority of an accountable officer issued by the Head of the Agency or his/her

additional documents, exclusive for the PCF c/o GSO

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

a. PAYMENT OF PLANE FARE

b TRAVELING EXPENSES (local travel)

c TRAVELING EXPENSES (foreign travel)

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

additional documents depending on the mode of procurement

b. NEGOTIATED PROCUREMENT-SMALL VALUE PROCUREMENT

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

ORIGINAL SUPPORTING DOCUMENTS, bills, invoices, purchase orders, and other

13 Income Payee's Sworn Declaration of Gross Receipts/ Sales (Annex B1 or B2) - if

additional documents depending on the mode of procurement

b. NEGOTIATED PROCUREMENT-SMALL VALUE PROCUREMENT

c. NEGOTIATED PROCUREMENT-REPEAT ORDER

d. NEGOTIATED PROCUREMENT-TWO FAILED BIDDINGS

e. NEGOTIATED PROCUREMENT-SCIENTIFIC, SCHOLARLY, OR ARTISTIC WORK,