Treasurers’ Manual

School Year 2006-2007

By Council of Student Organizations De La Salle University Budget Team

In Cooperation with Office of Student Affairs and the Office of Student-LIFE
Table of Contents

Definition of Terms I. Operational Fund A. Standing Policies B. Requisition Procedures - Supplies Requisition - Food Requisition - Mimeographing Requisition - Photocopying Requisition C. Guidelines for Requisitions II. Working Fund A. Standing Policies B. Guidelines C. Depository Fund a. Book Transfer Procedures b. Reimbursement Procedures c. Cash Advance Procedures d. Liquidation Procedures e. Depositing Procedures D. Petty Cash Fund a. Establishment for Petty Cash Fund Procedures b. Petty Cash Fund Replenishment Procedures III. Treasurers’ Requirements A. Treasurers’ Meeting B. Financial Record Book C. Turnover of Funds D. Specimen Signature E. Working Fund Statement F. Variance Statement G. Activity Requirements H. Fundraising Activities I. Other Requirements/Guidelines IV. Appendices

Definition of Terms 1. Operational Fund/CSO Budget. This is a sum of money given by the University to an organization, which is regulated by the CSO. 2. Requisition Forms. These are forms from the Budget Team filled up by an organization in making any requisitions. These signify a deduction from the organization’s Operational Fund. 3. Working Fund. This is the money of the organization, which was obtained from fundraising activities, Annual Recruitment Week, donations and solicitations. This fund is made up of both Depository Fund and Petty Cash Fund. 4. Depository Fund. This is the part of the Working Fund deposited to the Accounting Office. 5. Petty Cash Fund/Cash on Hand. This is a sum of money from the Working Fund that the Organization Treasurer personally keeps and can be used for small or unforeseen expenses. 6. Payment Requisition Slip (PRS). This is one of the forms used by the treasurer in withdrawing from its Working Fund in the Accounting Office. These forms are found in the CSO Treasurer’s table. 7. Deposit Slip. This is the form used by the treasurer when depositing cash or checks in the Accounting Office.

8. Liquidation – A post cash advance procedure where the treasurer will have to summarize the actual expense to which the withdrawn cash was used. Here, the CSO Treasurer, the Accounting Office and the Budget Team will verify whether the money has gone into its intended use. If however, there is excess cash, this will be subject to the deposit procedures as stated in the manual. 8. Working Fund Statement. This is a summary of inflow and outflow of cash that an organization has incurred during a particular period. Three (3) copies of this statement are required.

9. Variance Statement - This is a document to be prepared at the end of a certain period so as to compare the projected revenues (pr) from actual revenues (ar) and budgeted costs (bc) from actual costs (ac). Three (3) copies of this statement are required. 10. Income Statement. This is a detailed report of the revenues and expenses that an organization has incurred during a fundraising activity.

regulation of the CSO Treasurer. amount every school year. 2.

This fund may vary in

Any ending balance from the Operational Fund of the preceding semester will be carried over to the next semester of the same school year. However, ending balances of the whole school year will be reverted to the University. There will be a budget update in every Treasurers’ Meeting of every semester to discuss the financial status of the Council regarding the Operational Fund. Cash advances from the Operational Fund are not allowed except in cases approved by the CSO Treasurer and the SLIFE Director.

3. 11. Financial Record Book (FRB) - This book will contain records of all cash inflows and outflows during the school year. There are 3 separate sections in the book namely: Depository Fund, Petty Cash and Requisitions for each term in the same school year 12. Summary of Projected Expenses. This is a financial document that summarizes the estimated expenses that will be incurred by the organization in holding a future activity. 13. Summary of Petty Cash Expenses. This is a financial document attached to a PRS that summarizes the expenses already incurred by the organization and is used when a Treasurer replenishes the Petty Cash Fund. 14. Summary of Expenses Incurred. This is a financial document submitted to the Accounting Office attached to valid original receipts for liquidation of cash advance or reimbursement of expenses. OFFICE OF THE TREASURER COUNCIL OF STUDENT ORGANIZATIONS DE LA SALLE UNIVERSITY I. OPERATIONAL FUND/CSO BUDGET A. Standing Policies 1. Each organization will be given by the University an Operational Fund for each year, which will be utilized in any amount without exceeding it. This shall be subject to the 2.

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B. Requisition Procedures 1. Supplies Requisition and Food Requisition Secure 3 copies of Supplies Requisition Slip / Food Requisition Slip from the Budget Team table and fill up the requirements on each page correctly. Have it assessed by the University Bookstore or the appropriate food establishment. Be sure that each page has the signature of the person-incharge. Mimeographing Job Order and Photocopying Job Requisition Secure 3 copies of Mimeographing Job Order Slip / Photocopying Job Requisition Slip from the Budget Team table and the forms provided by MRDO (for mimeographs). Fill up the requirements on each page correctly. (Note: The price list of the MRDO and the photocopiers would be posted on the Budget team’s bulletin board and/or uploaded in the Files Section of the treasurers’ e-group.) Have it properly Treasurer/President. authorized by the Organization

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Submit the filled-up slips to the “For Approval” rack of the CSO Treasurer. Get the approved forms from the “Approved Forms” rack of CSO Treasurer. Check whether each page has a “cleared” stamp and a signature of the CSO Treasurer. Claim the items and sign in all the forms to indicate if the items have been received (Write RECEIVED BY: and sign under it). Keep 1 copy of the approved forms for the Organization Treasurer (organization’s copy) and submit 1 copy to the person-in-charge of the establishment and 1 copy to the CSO Treasurer. 5.

by the Budget Team during the office hours of the Treasurer, which is subject to change per term. These approval periods will be announced every term. Each is expected to comply with the office hours of the CSO Treasurer and Budget Team (8:00am – 5:00pm). All requisition forms and job order forms to be checked and recorded by the Budget Team should be placed in the “For Approval” rack of the Budget Team at least one day before it is needed. The Treasurer and the Budget Team will not be held liable for any forms submitted after this time. Signed requisition forms and job order forms can be obtained from the “Approved Forms” rack of the CSO Treasurer.

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6. Note: The following are recognized establishments for requisition:  University Bookstore  Marco Polo Canteen (SPS Canteen)  Animo Canteen (Aristocrat Canteen)  Zaide Cafe (Z2 Café)  La Casita Canteen  MRDO  Filtrex Photocopier (Any Photocopier within the Campus) C. Guidelines for Requisition 1. 2. The Organization President and treasurer are the only authorized signatories for requisitions. Only requisitions with complete data will be approved by the CSO Treasurer. This includes details of the requisition expenses and signature of the personnel in the respective establishments. All requisition forms must bear the signature of the CSO Treasurer. Approval Period: The Treasurer will approve requisitions and job orders only after it has been stamped “cleared” and signed

* No requisitions shall be approved during the Activity Ban Week and the Final Examinations Week. Requisitions and job orders will be valid only until the day before the activity ban week unless approved by the CSO Treasurer. II. WORKING FUND A. Standing Policies 1. 2. Each organization has been assigned their own depository account number. Organizations are not allowed to open outside bank accounts. Any organization proven to have outside bank accounts will automatically be expelled from CSO and will not be allowed to operate in the University. The Depository Fund can be used by an organization to deposit and withdraw their cash/checks. The procedure for deposits and withdrawals should be followed. Each organization is allowed to have Cash on Hand/Petty Cash Fund amounting to a maximum of Php 3,000.00.

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6. 5. Money put in the Depository Fund having an average balance of not less than Php5,000.00 per month for the whole School Year and will earn an interest of about 6%-8% per annum. Interest income will be credited to the organization’s depository account during the first term of the next school year. 7.

Every PRS has 3 copies. These are the white and green copies (for Accounting Office), while the yellow copy of the PRS will serve as the organization’s copy. Hence, they should be kept each time they are presented in the Accounting Office. The following will be used to audit the revenues and expenses of an organization: a. Receipts. All the expenses incurred by an organization must be justified by OFFICIAL RECEIPTS. Any expense that cannot be supported by acceptable receipts except for traveling expenses shall not be honored. b. Acceptable Invoice/Official Receipts 1. Original 2. BIR Registered – with TIN (Tax Identification Number) and BIR Permit Number clearly printed

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B. Guidelines: 1. Be sure to sign in the Memo Logbook each time memos are submitted to the Budget Team’s ‘For Approval’ Rack. Audited memos would be placed on each of the organization’s envelopes as provided for on the Budget team’s table. Submit 3 copies for each memo for: organization’s finance and documentation, and Accounting Office (except as stated in some procedures). For any memo with total amount below Php 5,000, only the name of the Director of the Student LIFE (S-LIFE) must be included. While for memos amounting to Php 5,001 - 20,000, the names of the S-LIFE Director and the Dean of Student Affairs must be included. And for memos amounting to Php 20,001 and above, the names of the S-LIFE Director, the Dean of Student Affairs and Executive Vice-President must be included. Be sure to sign the PRS Logbook provided by the CSO Treasurer each time you get a PRS. Entries must be typewritten, or preferably computerized. (See the Appendix Section for the necessary entries). It is very much required PRS forms are neatly filled up. All organization treasurers must have with them the Financial Record Book (FRB) to monitor inflows and outflows of cash. All the PRS and OR supporting documents will have information that must be entered under the Depository Fund Section. Do not use the PRS to reimburse amounts below P100. on

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the receipt. 3. Cash Invoice (accompanied with memo for expenses without OR) 4. Sales Invoice (accompanied with memo for expenses without OR) Note: For Cash Prizes, Payment to Jeepney Rentals, or Service fees, use the Acknowledgement Memo. 8. For single items amounting to Php 1000 and above in reimbursements and cash advances, you need to justify them for the EVP. For items which normally go through the Purchasing Dept. (printing, trophy, medal, and supplies), at least 3 establishments must be cited from which you have canvassed the price for comparison, and to prove that the one you purchased was the cheapest. C. Depository Fund

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a. Book Transfer Procedures 1. 2. 3. Secure a PRS from the CSO Treasurer’s table and fill it up correctly. Print a Book Transfer Memo with complete details as presented in the format. The original copy of the Memo, together with the accomplished PRS and photocopy of the A-form and a separate photocopied Memo should be placed in the “For Approval” rack of the Budget Team table. Allow time for the Budget Team to audit the said memo. Allow 3-5 days for processing. Check if the photocopy of the memo that you placed in the Budget Team table is already audited. Give the copy to the organization secretary. Check if the PRS is approved in the PRS logbook. Get from your respective organization’s envelope (located on the table of CSO Treasurer) if the yellow copy of the PRS is already available. If not, documents are still in process. 5.

List of Expenses and receipts (for documentation and for finance recordkeeping) should be placed in the “For Approval” rack of the Budget Team table. Allow time for the Budget Team to audit the said memos. Allow 1-2 weeks for processing. Check if the photocopy you placed in the Budget Team table is already audited. If stamped “audited”, give the copy to the Organization Secretary. If not, follow it up with the Budget team. Check if the PRS is approved in the PRS logbook. Get from your respective organization’s envelope (located on the table of CSO Treasurer) if the yellow copy of the PRS is already available. If not, documents are still in process. Bring the yellow PRS to the disbursements window of Accounting Office and claim the check. Be sure to get back the yellow PRS. Encash the check at UCPB (Torre Lorenzo).

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c. Cash Advance Procedures Note: Submission of cash advance requirements must have a lead time of at least 1 month to give allowance for delays in processing the transaction. Processing of transactions without delays would already be done after a week. 1. 2. Secure a PRS from the CSO Treasurer’s table and fill it up correctly. Secure a quotation from the establishment for huge expenses (i.e. rent, printing of membership cards and newsletters, etc). Checks for cash advances with quotations would already be directly addressed to the establishment. Print a Cash Advance Memo (include description of expenses and their estimated amounts). The original copy of the Cash Advance Memo, together with the accomplished PRS, the quotation and photocopy of the A-

b. Reimbursement Procedures 1. 2. 3. Secure a PRS from the CSO Treasurer’s table and fill it up correctly. Print a Reimbursement Memo following strictly the required format. Paste each of the original receipts on a bond paper. Each must be numbered and the corresponding number must appear in the memo.

3. 4. The original copy of the Reimbursement Memo and official receipts, together with the accomplished PRS, justification memo (for single items that cost Php 1,000 and above) and photocopy of the A-form and a separate 2 photocopy sets of 4.

form and a separate photocopied Cash Advance Memo and Aform should be placed in the “For Approval” rack of the Budget Team table. Allow time for the Budget Team to audit the said memo. Allow 1 week for processing. 5. Check if the photocopy you placed in the Budget Team table is already audited. If stamped “audited”, give the copy to the Organization Secretary. If not, follow it up with the Budget Team. Check if the PRS is approved in the PRS logbook. If the Cash Advance is approved, get from your respective organization’s envelope (located on the table of CSO Treasurer) if the yellow copy of the PRS is already available. If not, documents are still in process. Bring the yellow PRS to the disbursements window of Accounting Office and claim the check. A liquidation form will also be given. Encash the check at UCPB (Torre Lorenzo).

e. Depositing Procedures 1. Get a sheet of deposit slip from the CSO Treasurer’s table.

2. Fill out the deposit slip correctly (there are 2 copies in one
sheet) and have it signed by the CSO Treasurer. Don’t forget to log in the deposit logbook located in the CSO Treasurer’s table. 3. Deposit the cash or check at the Accounting Office. Be sure the Accounting Cashier signs the deposit slips. Two receipts will also be given.

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4. 1 copy of the OR (yellow copy) and of the deposit slip must be
submitted back to the CSO Treasurer. The other copy of OR (white copy) and the deposit slip shall serve as the Organization Treasurer’s copy or in case a solicitation was made, given to the sponsors. Note: Always inform the cashier of your respective organization’s account number and account name every time you will be depositing cash/check. D. Petty Cash Fund a. Establishment for Petty Cash Fund Procedures 1. Write a formal letter addressed to controller (Mr. Francisco dela Cruz) requesting for a petty cash fund. Include organization name, account number, purpose, name of new custodian, amount to be established (maximum of Php 3000) and name of president, noted by faculty adviser and approved by S-LIFE Director. No specific format is required just include ALL the necessary information stated. 2. 3. Secure a PRS from the CSO Treasurer’s table and fill it up correctly. Print an Establishment of Petty Cash Fund Memo

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d. Liquidation Procedures 1. After the activity, fill up the liquidation form correctly and print a Liquidation Memo regarding the liquidation of expenses. Paste the original Official receipts on a bond paper. Also, deposit the excess amount of cash advance if there is any. Place a photocopied liquidation form, Memo, and the receipts together with 2 photocopy sets of List of Expenses and receipts at the “For Approval” rack of Budget Team table for auditing. At the same time, submit the original liquidation form and original receipts back to the disbursements office within 5 days after the activity (if there is any excess cash, include a photocopied receipt from depositing). Check if the copy you placed in the Budget Team table is already audited. If stamped “audited”, give a copy to the Organization Secretary (with the Memo regarding cash advance you submitted earlier).

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The original copy of the formal letter and Memo, together with the accomplished PRS, and a separate photocopied Memo should be placed in the “For Approval” rack of the Budget Team table. Allow time for the Budget Team to audit the said memo. Allow 1 week for processing. Check if the photocopy you placed in the Budget Team table is already audited. If stamped “audited”, give the copy to the Organization Secretary. If not, follow it up with the Budget Team. Check if the PRS is approved in the PRS logbook. If the Establishment is approved, get from your respective organization’s envelope (located on the table of CSO Treasurer) if the yellow copy of the PRS is already available. If not, documents are still in process. Bring the yellow PRS to the disbursements window of Accounting Office and claim the check. Encash the check at UCPB (Torre Lorenzo).

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Allow time for the Budget Team to audit the said memo. Allow 1 week for processing. Check if the photocopy you placed in the Budget Team table is already audited. If stamped “audited”, give the copy to the Organization Secretary. If not, follow it up with the Budget Team. Check if the PRS is approved in the PRS logbook. Get from your respective organization’s envelope (located on the table of CSO Treasurer) if the yellow copy of the PRS is already available. If not, documents are still in process. Bring the yellow PRS to the disbursements window of Accounting Office and claim the check. Be sure to get back the yellow PRS. Encash the check at UCPB (Torre Lorenzo). Note: Whenever an expense has been incurred, the treasurer may immediately replenish its funds. Always remember that expenses that cannot be justified by official receipts will not be honored.

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b. Petty Cash Fund Replenishment Procedures 1. Secure a PRS from the CSO Treasurer’s table and fill it up correctly.

III. TREASURER’S REQUIREMENTS A. Treasurers’ Meeting There will be a Treasurers’ meeting every last Wednesday (UBREAK) of the month to discuss the necessary financial reports and other requirements. The different schedules for reconciliation date, submission of both softcopies and hardcopies of the end-of-term financial requirement will also be discussed here. Organization Treasurers should attend the said meeting. If in case the Organization Treasurer cannot make it to the meeting, a typewritten formal letter (LEAVE OF ABSENCE MEMO) addressed to the CSO Treasurer should be submitted to the Budget Team along with the name and position of the proxy. Also, the CSO Treasurer should be informed about the proxy at least one (1) school day before the scheduled meeting.

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Print a Replenishment Memo (including the types of expenses, TIN #, and their corresponding amounts). Each receipt and its corresponding Petty Cash Voucher must be pasted on a sheet of bond paper. Thus, if there are 10 receipts for replenishment, there are 10 vouchers, there are 10 sheets of bond paper to be submitted for replenishment (excluding the Memo). The original copy of the Replenishment Memo and official receipts, together with the accomplished PRS, and a separate photocopied Replenishment Memo and receipts should be placed in the “For Approval” rack of the Budget Team table.

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recruitment, and other fund-generating summarized list of expenses from activities. B. Financial Record Book A financial record book must be kept by each of the Organization Treasurers. This book will be passed to the CSO Treasurer at the end of the term together with other requirements or at any time required by the CSO Treasurer. The format should be strictly observed and followed. At the end of the School Year, this book should be surrendered to the Budget Team. C. Turnover of Funds At the end of the School Year, all Organization Treasurers are required to formally turn over the organization’s funds to the incoming treasurer. The outgoing treasurer should obtain a Treasurer’s Turnover of Funds from the Budget Team. Then prepare a Petty Cash Fund Turnover memo (if any). D. Specimen Signature Each organization will be given a Specimen Signature Form to be filled up properly with the specimen of the signatures to be used by the Organization President and Treasurer for the whole school year of their term of office. This will be submitted to the CSO Treasurer on the date required. Failure to comply will mean no requisition approval by the CSO Treasurer and Accounting Office. New specimen signatures should be submitted to the CSO Treasurer if there will be a change in the specimen signatures. E. Working Fund Statement Three (3) copies of the Working Fund Statement must be submitted to the Budget Team at the end of each semester. These copies will be submitted to the following offices by the Budget Team: the organization, CSO Treasurer and S-LIFE. Working Fund Statement will include all income—from fundraising projects, solicitations, donations, membership

activities

and

Note: Any expense paid from the organization’s Working Fund that cannot be directly identified with the particular activity but previously recorded by the Organization Treasurer in the Financial Record Book should be summarized under “other expenses” or “Miscellaneous Expense” section in the Working Fund Statement. F. Variance Statement The negative difference (when pr>ar and bc<ac) should be supported with notes in order to justify the unfavorable outcome and deviations from the forecast figures. The threshold point is when the difference is above 10% of the projected figures. This is consistent with the well known materiality principles of finance. G. Post – Activity Requirements Note: All of the following requirements must first be audited by the Budget Team. 1. No Expenses Incurred. This is a post-activity document for activities without expenses. Two copies will be required for this Memo: 1 for the organization (documentation) and 1 for CSO Treasurer. (See the Appendix Section for the format). List of Expenses. All activities, where expenses were incurred, require this record for post-activity documentation (except for activities that require Actual Income Statement, LOE is not anymore needed). This must always be submitted together with the photocopied receipts of expenses after an activity. (See List of Expenses in the Appendix Section).

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H. Fundraising Activities 1. Projected Income Statement. This document should be submitted together with the A-form, Project Plan and other documents, which are subject to approval (by the S-LIFE

Director) at least 1 month before the activity date. (See Projected Income Statement in the Appendix Section). 2. Actual Income Statement (see Income Statement in the Appendix section). 3 copies must be submitted together with 3 set of photocopies of the official receipts and other supporting forms. (2 copies are for the following offices: Documentations Team and CSO Treasurer; 1 would serve as the organization treasurer’s copy). It should include all revenues (inflows) and expenses (outflows) incurred from the project.

Council of Student Organizations De La Salle University [Logo] [Name of Organization] Date: TO: THRU: Accounting Office Mr. Voltaire M. Mistades Dean, Office of Student Affairs Ms. Evelyn Lopez-Esparrago Director, Office of Student LIFE FROM: [Signature] RE: [Name of Organization Treasurer]

I. Other Guidelines 1. The Summary of Expenses Incurred (List of Expenses) with photocopied Official Receipts will be used in auditing the expenses incurred and reflected in the financial statements. Expenses listed in the statements with no supporting documents would be disregarded unless the Organization Treasurer or President proves otherwise and is approved by the CSO Treasurer and the S-LIFE Director. All solicited cash/check should be supported by a deposit slip signed by the CSO Treasurer and the official receipt provided by the Accounting Office upon deposit. The organization’s Financial Record Book will be used in tracing actual cash inflows and outflows. After the auditing procedures, necessary adjustments will be made to update the books of both CSO and the organizations.

[Position, Name of Organization] BOOK TRANSFER OF EXPENSES INCURRED FOR [ACTIVITY NAME] HELD LAST [ACTIVITY DATE]

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This is to notify that [Name of Organization] will pay the amount of P X,XXX.XX to [Organization Where the Amount Will be Transferred] for the [purpose] used in [Activity Name] held last [Activity Date].

P.S. The appendices in the next page show just some of the format of the different memos and financial statements that will be usually used. More will be provided in the treasurer’s yahoo group so they can be easily downloaded by each of the organization’s treasurers. Contact the Budget Team for more details.

APPENDIX
Book Transfer Memo

Petty Cash Fund Turnover Memo

Council of Student Organizations De La Salle University [Logo] [Name of Organization] Date: TO: Mr. Francisco dela Cruz Controller Mr. Voltaire M. Mistades Dean, Office of Student Affairs Ms. Evelyn Lopez-Esparrago Director, Office of Student LIFE FROM: [Name of old Officer] [Signature] [Position, Name of Organization] previous] [Name of new Officer] [Signature] [Position, Name of Organization] [Name of new President] [Signature] [Position, Name of Organization] PETTY CASH FUND TURNOVER [SY

Reimbursement Memo Council of Student Organizations De La Salle University [Logo] [Name of Organization] Date: TO: THRU: Accounting Office Mr. Voltaire M. Mistades Dean, Office of Student Affairs Ms. Evelyn Lopez-Esparrago Director, Office of Student LIFE FROM: [Signature] RE: [Name of Organization Treasurer]

THRU:

[Position, Name of Organization] [SY REIMBURSEMENT OF EXPENSES INCURRED FOR [ACTIVITY NAME] HELD LAST [ACTIVITY DATE]

present]

present] RE:

[SY SUMMARY OF EXPENSES INCURRED PARTICULARS 001 X,XXX.XX 002 X,XXX.XX TOTAL X,XXX.XX P TIN # AMOUNT P

This is to certify that incoming [position], [Name of Officer], has received the organization’s Petty Cash Fund amounting to [Php xxx], [amount in words] from [Name of Officer], outgoing [position].

TOTAL X,XXX.XX Cash Advance Memo Council of Student Organizations De La Salle University [Logo] [Name of Organization] Date: TO: THRU: Accounting Office Mr. Voltaire M. Mistades Dean, Office of Student Affairs Ms. Evelyn Lopez-Esparrago Director, Office of Student LIFE FROM: [Signature] RE: [Name of Organization Treasurer] FROM: [Signature] RE: SUMMARY OF PROJECTED EXPENSES PARTICULARS 001 X,XXX.XX 002 X,XXX.XX AMOUNT P AMOUNT OF CASH ADVANCE LESS: EXPENSES (see summary of expenses incurred) Date: TO: THRU: Accounting Office Mr. Voltaire M. Mistades Dean, Office of Student Affairs Ms. Evelyn Lopez-Esparrago Director, Office of Student LIFE [Name of Organization Liquidation Memo Council of Student Organizations De La Salle University [Logo] [Name of Organization]

P

[Position, Name of Organization] CASH ADVANCE FOR [ACTIVITY NAME] TO BE HELD ON (ACTIVITY DATE/PERIOD)

Treasurer]

[Position, Name of Organization] LIQUIDATION OF EXPENSES FOR [ACTIVITY NAME] HELD LAST [ACTIVITY DATE/PERIOD]

P X,XXX.XX X,XXX.XX

EXCESS (SHORTAGE)

P

XXX.XX

SUMMARY OF EXPENSES INCURRED PARTICULARS 001 TOTAL EXPENSES INCURRED TIN # AMOUNT P X,XXX.XX P X,XXX.XX RE:

[Name of Organization President] [Signature] [Position, Name of Organization] ESTABLISHMENT OF PETTY CASH FUND

This is a request for the establishment of the petty cash fund of [Organization name] with [account number] amounting to [Php xxx], [amount in words] to be handled by [custodian’s name] for [purpose or X,XXX.XX P justification].

Establishment of Petty Cash Fund Memo Council of Student Organizations De La Salle University [Logo] [Name of Organization] Date: TO: THRU: Mr. Francisco dela Cruz Controller [Name] Faculty Adviser Ms. Evelyn Lopez-Esparrago Director, Office of Student LIFE FROM: [Signature] [Name of Organization Treasurer]

Replenishment Memo Council of Student Organizations De La Salle University [Logo] [Name of Organization] Date: TO: THRU: Accounting Office Mr. Voltaire M. Mistades Dean, Office of Student Affairs Ms. Evelyn Lopez-Esparrago Director, Office of Student LIFE FROM: [Signature] [Name of Organization Treasurer]

[Position, Name of Organization]

[Position, Name of Organization] RE: REPLENISHMENT OF PETTY CASH FUND SUMMARY OF PETTY CASH EXPENSES PARTICULARS 001 X,XXX.XX 002 X,XXX.XX TOTAL X,XXX.XX TIN # AMOUNT P FROM: RE: [Name of Treasurer] [Signature] [Position] [Name of Organization] Justification for Single Item Purchases above P1,000.00

P

This is to justify the purchase of [Name of Item Purchased] made by [Name of Officer who bought the item] [Position] of [Org Name] from [Name of Store]. This was used for [Purpose] [Name of Activity] held last [Date of Acitivity]. It only costs [Price of the Item], the lowest after canvassing from the following establishments:
Name of Establishment Price Contact Person Contact No

1. 2. 3. Justification Memo Council of Student Organizations De La Salle University [Logo] [Name of Organization] DATE TO: THRU: Accounting Office Mr. Voltaire M. Mistades Dean, Office of Student Affairs Ms. Evelyn Lopez-Esparrago Director, Office of Student LIFE Date: TO: THRU: Accounting Office Mr. Voltaire M. Mistades Dean, Office of Student Affairs Ms. Evelyn Lopez-Esparrago Director, Office of Student LIFE Acknowledgement Memo Council of Student Organizations De La Salle University [Logo] [Name of Organization]

From: FROM: RE: [Name of Treasurer] [Signature] [Position], [Name of Organization] ACKNOWLEDGEMENT MEMO Re:

[Name of Organization Treasurer] [Position], [Name of Organization] Commission for Solicitor

This is to certify that [name of beneficiary] received the amount of P X,XXX.XX as [reason].

Greetings! We would like to request your good office to facilitate the payment for the following people for being able to solicit for [Name of Organization]. NAME 1. [[Payable to whom] 2. [[Payable to whom] AMOUNT Php X,XXX.XX Php X,XXX.XX

Payment received by: Date received:

Signature:

Attached herewith are copies of the Official receipts for your perusal. Thank you. Projected Income Statement (Actual – just remove the word Projected) Council of Student Organizations De La Salle University [Logo] [Name of Organization] PROJECTED INCOME STATEMENT [ACTIVITY NAME] (Activity Date/Period) Date Prepared: PROJECTED REVENUES X,XXX.XX Total Projected Revenues X,XXX.XX LESS: PROJECTED EXPENSES P P

Commission for Solicitor Council of Students Organization De La Salle University [Logo] [Name of Organization] Date For: Mr. Francisco dela Cruz Controller Mr. Voltaire M. Mistades Dean, Office of Student Affairs Ms. Evelyn Lopez-Esparrago Director, Office of Student LIFE

Thru:

Total Projected Expenses X,XXX.XX PROJECTED NET INCOME FROM OPERATIONS X,XXX.XX Prepared by: Noted by: P Prepared by:

No expenses were incurred. Noted by: ________________________ [Name of Project Manager]
[Project Manager]

______________________ [Name of Treasurer]

[Position], [Name of Organization]

____________________ ___________________ [Organization Treasurer] [Organization President] VP-Finance/Treasurer President ____________________ [Name of Project Head] Project Head No Expenses Incurred Council of Student Organizations De La Salle University [Logo] [Name of Organization] SUMMARY OF INCURRED EXPENSES Organization: Title of Activity: Date of Activity:

Received by: __________________________________________ Name of Budget Team Representative/Date

List of Expenses Council of Student Organizations De La Salle University [Logo] [Name of Organization] SUMMARY OF INCURRED EXPENSES Organization: Title of Activity: Date of Activity:

SUMMARY OF EXPENSES NO. PARTICULARS TIN NO. AMOUNT

25,000

35,000

10,000

001 002 TOTAL

P XXX P XXX

CASH OUTFLOW A. ACADEMICS Activity Date June 4 June 11 July 16 July 23 July 30 August 6 Activity Name Career Talk Comprehensive Exam Reviewers Tutorial Industry Analysis Seminar Eco Prac Talk Echoes Newsletter Total Budgeted Cost P 1,500 1,000 100 800 0 1,500 P 4,900 Actual Cost P 500 1,200 0 500 200 1600 P 4,000 Difference P1,000 (200)1 100 300 (200)2 (100) P 900

Note; Expense # 2 was taken from the Petty Cash Fund. Prepared by: ______________________ [Name of Treasurer] Received by: Noted by: ________________________ [Name of Project Manager]
[Project Manager]

[Position], [Name of Organization]

B.

EXTRA-CURRICULAR Activity Name 1st General Assemby 1st Ecolympics Membership Card Distribution Total Budgeted Cost P 1,667 1,750 6,000 P 9,417 Actual Cost P 2,000 1,500 8,700 P 12,200 Difference P (333)3 250 (2,700)4 P (2,783)

___________________________________ Name of Budget Team Representative/Date Variance Statement
Council of Student Organizations De La Salle University [Logo] [Name of Organization] VARIANCE STATEMENT For the period April 1 to August 31, 2003 Of the school year 2003 to 2004 Date Prepared: CASH INFLOW A, FUNDRAISING Activity Date July 1 July 19 Activity Name ARW Raffle Total Projected Revenue P 15,000 10,00 0 P Actual Revenue P 20,000 15,000 P P Difference P 5,000 5,000

Activity Date June 11 June 18 June 25

C.

DEVELOPMENTAL Activity Name Leadership Seminar Teambuilding Seminar Officer’s Evaluation Total Budgeted Cost P 400 3,000 0 P 3,400 Actual Cost P 430 5,000 100 P 5530 Difference P (30) (2,000)5 (100)6 P(2,130)

Activity Date May 17 May 23 August 27

D. SOCIO-CIVIC AND SPIRITUAL Activity Date June 7 Activity Name Educational Special Enrichment Budgeted Cost P 1,000 Actual Cost P 800 Difference P 200

June 4

Program (ESEP 1) Recollection Total

0 P 1,000

0 P 800

0 P 200

E. NETWORKING Activity Date May 31 July 19 Activity Name JPES Orientation JPES Ecolympics Total Budgeted Cost P 0 0 P 0 Actual Cost P 0 0 P 0 Difference P P 0 0 0

Footnote Disclosures: 1 The actual number of members who received the comprehensive exam reviewers was greater than the targeted number of members.
2 3

Prepared by: _______________________ [Name of Treasurer]

Noted by: ____________________ {Name of President]

VP-Finance

President

Working Fund Statement
Council of Student Organizations De La Salle University [LOGO] [NAME OF ORGANIZATION] WORKING FUND STATEMENT For the period March 17, 2004 to May 22, 2004 Of the School Year 2004-2005 Date Prepared: DEPOSITORY FUND as of March 16, 2004 ADD: SOURCES ASIDE FROM OPERATIONAL FUND First Term [Name of Activity] [Name of Activity] Second Term [Name of Activity] [Name of Activity] Third Term [Name of Activity] [Name of Activity] TOTAL BALANCE OF DEPOSITORY FUND LESS: EXPENSES Summer Term [Name of Activity] [Name of Activity] First Term [Name of Activity] [Name of Activity] Second Term [Name of Activity] [Name of Activity] [PRS #] [PRS #] XXX XXX [PRS #] [PRS #] XXX XXX [PRS #] [PRS #] P , XXX XXX [Name of Treasurer] [Position] [OR #] [OR #] P XXX XXX Prepared by: [OR #] [OR #] P XXX XXX [OR #] [OR #] P XXX XXX SUBTOTAL Less:

Third Term [Name of Activity] [Name of Activity] DEPOSITORY FUND, as of May 22, 2004 PETTY CASH FUND, as of March 16, 2004 Add. Replenishments of Petty Cash Fund #1 #2 [PRS #] [PRS #] [PRS #] [PRS #]

Replenished Expenses #1 #2 [PRS #] [PRS #]

Unreplenished Petty Cash Expenses PETTY CASH FUND, as of May 22, 2004 CASH BREAKDOWN Depository Fund Petty Cash Fund TOTAL CASH BALANCE, as of May 22, 2004

Noted by:

[Name of President] President

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