Professional Documents
Culture Documents
(PSOBC)
DEAN JESUS B. ARCEO Ed.D., Ph. D.
Guest Lecturer
Know your Lecturer
Name : Dr. Jesus B. Arceo
Background :
Thank you.
GOVERNMENT AUDITING CODE OF THE
PHILIPPINES
(PD 1445)
Declaration of Policy – It is the declared policy of the
State that all resources of the government shall be
managed, expended or utilized in accordance with law
and regulations, and safeguarded against loss or
wastage through illegal or improper disposition, with a
view to ensuring efficiency, economy and effectiveness
in the operations of government. The responsibility to
take care that such policy is faithfully adhered to rests
directly with the chief or head of the government
agency concerned.
FISCAL MANAGEMENT
Basic Concepts:
Pursuant to Sec. 29(1), Art. VI of the 1987 Constitution,
“No money shall be paid out of the Treasury except in
pursuance of an appropriation by law”
Para 2 of the same section states: “No public money or
property shall be appropriated, applied, paid or employed,
directly or indirectly, for the user, benefit or support of any
priest, preacher, minister or other religious teacher or
dignitary as such, except when such pries, preacher,
minister or dignitary is assigned to the armed forces or to
any penal institution, or government orphanage or
leprosarium. (NGAS)
FISCAL MANAGEMENT
FUNDAMENTAL PRINCIPLES
Project
A homogenous group of activities that result in the
Obligation
Amounts which are committed to be paid by the
GUIDELINES IN THE
IMPLEMENTATION OF
THE PETTY CASH DISBURSEMENT
SCHEME
Petty Cash Fund – The Petty Cash Fund (PCF) shall be maintained under
the Imprest System. As such, all replenishment shall be directly
charged to the expense account and at all times, the PCF shall be
equal to the total cash on hand and the unreplenished expenses. The
PCF shall not be used to purchase regular inventory/items for stock.
POLICIES
1. The Philippine National Police is committed to a continuing fiscal
reform program aimed at ensuing proper utilization of, and
enhancing transparency and accountability in all transactions
involving government funds at all levels of the organization.
1. The flow of funds shall be from Regional Office thru the designated
Regional PCC direct to the province, city/municipality police stations and
field units through the Provincial Finance PCOs/pnco who acts as courier
for the Finance PCOs/PNCOs of the different city/municipal police
stations and field units.
4. Upon encashment of the check, the Regional PCC shall release the
monthly MODE allocation of the PPOs, city/municipality police stations and
field units thru their respective Finance PCOs/PNCOs (province and field
units) covered by duly approves PCVs by the Regional PCVs by PPO,
city/municipal stations and field units –Inst., Computation sheets,
acknowledgement Receipt of PCF distributed to the city/municipal
stations.)
5.Regional PCCs should issue copy 2 of the PCVs to the Finance PCOs/PNCOs
(province and field units) and record paid PCVs in the. (CDR-Inst.)
GUIDELINES
PPO
7. Per COA Circular No. 2003-006 (Us of Simplified Accounting Forms for
Financial Transactions of Government Units without complete set of books of
accounts), The form shall be used to record cash
advances/replenishment/disbursements for authorized petty and other
miscellaneous expenses.
GUIDELINES
PPO
12. On or before the 25th of the month, the respective authorized Provincial
Finance PCOs/PNCOs (province and field units) shall submit all the liquidating
documents of the Provincial/city/municipal police stations & field units to the
Regional PCC (PCVs, PCR and supporting documents)
13. On the 26th – 30th day of the month, regional PCC receives Copy 2 of the
PCV together with the supporting documents such as the PCR, PCVs and
documentary requirements. Checks and reviews completeness such as the
date, amount and nature of expenses paid as reconciled in the respective
MOOE computation sheets.
GUIDELINES
PPO
14. If incomplete, returns to the Finance PCOs/PNCOs for completion of needed
supporting documents. If complete, retrieves the original copy of the PCV on
file and fills up Box D ’Liquidation submitted portion of the original Copy 2 of
PVs.
15. Fills up the appropriate box for ‘Liquidation submitted and require the Finance
PCOs/PNCOs to sign the PCV and return copy 2. (Regional PCV)
16. File the original of the PCV together with the supporting documents
(PCR.PCVs and documentary requirements.)
17. Regional PCC retrieves from file the original of PCV together with the
supporting documents. Checks the completeness of all PCVs for
replenishment.
GUIDELINES
PPO
18. Prepares the Petty Cash Replenishment Report (PCRR) in two copies based
on PCVs in numerical sequence and fills up the following columns, date, PCV
No. particulars and amount. PCC signs in the Certified Correct by portion of
the PCRR.
19. On the 26th – 30th day of the month, based on the PCR together with the
PCVs and the supporting documents submitted by the Finance PCOs/PNCOs
of the PPOs/city/municipal stations and field units), the Regional PCC shall
prepare the Petty Cash Replenishment Report (PCRR) which will be the basis
for the preparation of the Disbursement Voucher representing the
replenishment of the PCF for the succeeding month.
20. Regional PCC forwards the DV, originals of PCRR and PCVs and supporting
documents to Regional Comptrollership Division for the preparation of the
ObR.
GUIDELINES
7. Accountable Forms
Legend:
CDR – Cash Disbursement Record
CS – Computation Sheet on MOOE Allocation
DV – Disbursement Voucher
ObR – Obligation Request
PCF – Petty Cash Fund
PCR – Petty Cash Register
PCRR – Petty Cash Replenishment Report
PCV – Petty Cash Voucher
RCD – Regional Comptrollership Division
GUIDELINES
8. Supporting Documents
Good Bad
THAT’S ALL FOLKS
THANK YOU!!!