UNIT FINANCIAL

SUPERVISION
(PSSLC)

PSSUPT JESUS B. ARCEO (Ret) Ed.D., Ph. D.

Guest Lecturer
 Know your Lecturer
Name : Dr. Jesus B. Arceo

Present Position : Dean, School of Criminal Justice

Manuel Luis Quezon University
716 R. Hidalgo St., Quiapo, Manila

Background :

Past Occupation PC Commissioned Officer w/ Lt

Colonel rank prior to joining the
PNP
 Know your Lecturer
Position Held - Retired as Police Senior Superintendent
- Various positions in both Logistic and
Finance
Chief Directorial Staff LSS
Deputy Director for Operations, LSS

Present Position: Chairman, LSS Advisory

Committee

Schooling
AFP Local : - PC OBC, PC TRACOM
PC Sr. Officers Tanglaw Course
PC TRACOM
 Know your Lecturer
Schooling
- Supply Mgmt Officer Course
Abroad : Fort Lee, Va., U.S.A.
- Inventory and Disposal Mgmt Course
Fort Shafter, Kapalama, Hawaii, U.S.A.
Quartermaster Officer Advanced
Course,
Fort Lee, Va. U.S.A
PNP Local: - PSOSEC
NPC, Fort Bonifacio, Makati City
 Know your Lecturer
Schooling
Abroad : - Criminal Investigation and Evidence
Collection
Sinchie Fingerprint Laboratories
Police Training School, Moorestown
New Jersey, U.S.A
Educational Attainment:
- BS Criminology
AB Political Science
Master of Public Administration
Master of Science in Criminology
Doctor of Education
Doctor of Philosophy
 Know your Lecturer

May this humble resume serves as

your reference.

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 priest, 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
Financial transactions and operations of any
government agency shall be governed by the
following fundamental principles:

1. No money shall be paid out of any public

treasury or depository except in pursuance of
an appropriation, law or other specific
statutory authority.

2. Government funds or property shall be spent

or used safely for public purposes.
 FISCAL MANAGEMENT
FUNDAMENTAL PRINCIPLES
4. Trust funds shall be available and may be spent
only for the specific purpose for which the trust
was created or the funds received.
5. Fiscal responsibility shall, to the greatest
extent, be shared by all those exercising
authority over the financial affairs,
transactions, and operations of the government
agency.
6. Disbursement or disposition of government
funds property shall invariably bear the
approval of the proper officials.
 FISCAL MANAGEMENT
FUNDAMENTAL PRINCIPLES
7. Claims against government funds shall be
supported with completed documentation.
8. All laws and regulations applicable to financial
transactions shall be faithfully adhered to.
9. Generally accepted principles and practices of
accounting as well as of sound management and
fiscal administration shall be observed, provided
that they do not contravene existing laws and
regulations
 Important Operational Terms
 Program Directors
 Are members of the functional staff at NHQ
down to lower police office. Headquarters
Program Directors prepare objectives and
policies as guidance in their respective
functional responsibilities. They review the
submitted unit operating program for
conformity to guidance and recommend them
for approval by the Chief / Directors
Responsibility of Program Director
 Program directors provides staff supervision on
the development, execution, review and analysis
of the operating program under his functional
area. The following are their specific
responsibilities:
a. Sets objectives and issues policy guidelines.
b. Defines priorities.
c. Formulates operating programs and budget
estimates.
d. Allocates budget to units.
e. Monitors program implementation.
f. Reviews and analyses program periodically.
Responsibility of project Administrators:
Project Administrators are responsible for the
budget preparation for the budget preparation,
justification, execution and accounting in
accordance with approved guidance and control
programs. The following are their specific
responsibilities:
a. Obligates fund for its intended purpose.
b. Satisfies accounting and auditing regulations.
c. Conduct periodic program, review and analysis
to determine cost effectiveness
d. Submits Periodic report of expenditures to
higher headquarters.
 Program of Expenditures
 Is the control document which contains a list
of activities and projects which a particular
police office proposes to undertake.
 Program
 A homogeneous group of activities necessary
for the performance of a major purpose for
which a government agency is established for
the basic maintenance of agency’s
administrative operations or for the
provisions of staff support to the agency’s line
operation.
 Budgeting
 The process of converting the goals. Programs and projects

into documentary estimates covering a definite period of time.

 Project
 A homogenous group of activities that result in the

accomplishment of an identifiable output within a designated

period.
 Activity
 A work process which contributes to the implementation of a

program, sub-program or project.

 Account Code
 Numerical designation assigned to each account for the

purpose of segregating status of stock broad purpose or

intruded use.
 Example:

 The account Code for office supplies is 755

 Account Title
 The item being referred to by the Account Code

 Obligation
 Amounts which are committed to be paid by the

government which arise from an act of a duly

authorized administrative officer which kinds of the
government to the immediate on eventual payments of
a sum of money.
 Pre-Audit/Fiscal Control
 Pre-Audit or fiscal control is examination of a financial

transaction before payment either through cash,

warrants, checks or other instruments. With the
withdrawal of pre-audit by COA except for certain
transactions mandated by law, the PNP management
assumed full responsibility for the propriety of
transactions entered into by the PNP.
 Liquidation
 Payment of an obligation. Liquidation may also be made through the
issuance of supplies from stock and by offsetting receivable/payable
accounts between agencies or between funds.
 Post-Audit
 Post audit is the examination of a financial transaction after
payment and the recording thereof . It involves the tracing of
the transaction to the pertinent books of accounts. The scope of
the post-audit/work embraces the three components of
comprehensive audit namely: financial compliance, efficiency
and economy and program results of effectiveness. With the
issuance of COA Cir Nr 95-006 dated 18 May 1995, subject:
“Total Lifting of Pre-Audit on Government Transaction”, COA
now focuses on the post audit. This post-audit activity is carried
through the Certificate of settlement and balances. The
Certificate has been devised to apprise the accountable officer
and the head of the Agency concerned of any deficiency found
in the audit and settlement of the former’s account and of
giving him an opportunity to explain such deficiencies promptly.
It enables the COA to determine the disallowances found in the
audit of the accounts as well as the officials liable thereof.
Fiscal Directive No: 2011-08

GUIDELINES IN THE
IMPLEMENTATION OF
THE PETTY CASH DISBURSEMENT
SCHEME

Dated: 11 July 2011

Purpose:

Provides the policies and guidelines in the

disbursement, liquidation and replenishment of
petty cash given as a form of Maintenance,
Operating and Other Expenses (MOOE) for PRO,
PPO and City/Mun PS, Public Safety Bns & Coys
and other field units.
 Definition of Terms
Imprest System – of the petty cash means that the general ledger
account Petty Cash will remain dormant at a set amount. The
balance is always kept at a certain amount and replenish to that
amount.

Modified MOOE Disbursement System (MMDS) – The Petty Cash Scheme

adopted by the Philippine National Police in furtherance of the
General Provisions #8, GAA which provides that the MOOE of
police stations in the field is computed on the number of personal
times 1,000 pesos as per capita.

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.

2. The PNP hereby adopts the disbursement MOOE, in the form of

petty cash, not only as a means to ensure that subordinates units
receive funds allocated for them on time, but also to vest
responsibility in the utilization and liquidation of the same on the
end-users.

3. The implementation of the above policies shall be the responsibility

of the Directorate for Comptrollership, and shall be strictly in
accordance with applicable government accounting and auditing
rules and procedures.
 GUIDELINES
1. Petty Cash Fund
A Petty Cash Fund shall be established at the regional level, the
amount of which shall cover the MOOE allocations for the Regional Police
Office and each of the Provincial Police Offices, City Police Offices,
Municipal Police Stations and field units, including but not limited to
Regional Public Safety Battalions and Provincial Public Safety Companies.
It shall be established by accomplishing the Disbursement Voucher, an
Obligation request (ObR), and supported by the Computation Sheet on
MOOE allocation.
The Petty Cash fund shall be sufficient for recurring and/or emergency
expenses for one month maintained under the imprest system. All
replenishments shall be directly charged to the expense account and at all
times the fund shall be equal to the total cash on hand and the un-
replenished expenses.
Upon demand by an authorized officer the petty cash fund, either in
form of cash or paid vouchers, may be subject to insoection and/or
production. The failure of the petty cash custodian to produce same upon
demand shall be prima facie evidence of misappropriation or “malvesation”
of public funds, punishable under the provisions of Article 217 of the
Revised Penal code and Section 128 of PD 1445.
 GUIDELINES
2. Cash Advance
The use of petty cash, as a form of MOOE shall be through cash
advance and hence, its disbursement and liquidation is governed by the
provisions of COA Circular 97-002, to wit:

a. No cash advances shall be given unless for legally authorized specific

purposes;
b. No additional cash advance shall be allowed unless the previous cash
advance given is first liquidated and accounted in the books;
c. A cash advance shall be liquidated/reported as soon as the purpose for
which it was granted has been served.
d. Only permanently appointed and duly designated Disbursing officers
(DOs) shall be granted cash advance;
e. Transfer of cash advance from one Accountable Officer (AO) to other
shall not be allowed.
 GUIDELINES
3. Petty Cash Custodian (PCC)
Only duly designated and properly bonded disbursing officers at the
Regional Finance Service Officers (RFSOs) shall be appointed as Petty Cash
Custodians who shall primarily be responsible for the disbursement and
replenishment of MOOE funds for units under their pay jurisdiction. On the
other hand, the responsibility to liquidate said funds shall be jointly held by
agency heads/Finance PNCOs/PCO (as requesting officer/personnel) and Petty
Cash Custodians.
Petty Cash Custodians shall ensure that government accounting and
auditing rules and procedures are strictly followed by all requesting
officer/personnel. They shall receive, examine, and carefully evaluate
liquidating instruments and documents and shall certify as to their accuracy,
correctness, completeness and timeless before subsequent submission to
Accounting Division. In the performance of their functions, petty cash
custodians may recommend sanctions ranging from summons to non-
replenishment of MOOE, for failure of, or repeated errors committed by,
requesting officer/personnel in the liquidation of funds.
Petty Cash Custodians shall exercise extraordinary diligence in the custody
and safekeeping of cash entrusted to them. In this regard, the use of safety
vaults is authorized. Lastly, due to heavy workload personnel of Mgmt Section,
Regional Comptrollership Division shall assist the petty cash custodians in the
discharge of their duties.
 GUIDELINES
4. Accountable Officer
A newly appointed or designated accountable officer shall start
with a new cashbook. Before discharging duties, he/she shall
undergo proper training and shall coordinate with the accountant
and the auditor on the proper recording of transactions in the
cashbook.
In addition to petty cash custodians, all heads of
agencies/Finance PNCOs/PCO (requesting officer/personnel of
petty cash fund) are considered accountable officers and are
required to record their transactions in the prescribed official
cashbook/PCR. Entries in the cashbook/PCR shall be made
personally by them, provided however that where the volume of
transactions is heavy, the agency head may delegate a subordinate
(i.e. Finance PCOs/PNCOs) to assist him in the performance of
such function.
The PCC shall reconcile his cashbook entries with the
accounting records. The cashbook shall be kept in the office of the
accountable officer and places in a safe or cabinet when not in use.
 GUIDELINES
5. Flow of Petty Cash
Petty cash representing MOOE shall be distributed and
released directly to the requesting officer, through Finance
PCO/PNCOs, being authorized in writing to receive the funds in
behalf of their respective agency heads. For practical reasons,
Finance PNCO of a Provincial Police Officer may receive MOOE
intended for far-flung police stations, in which case they shall only
function as mere couriers, but shall also be covered by written
authorization from the requesting officer.
Requesting officer/personnel are the heads of Regional Police
Offices, the Provincial Police Offices, City Police Offices, municipal
Police Stations, and field units such as Regional Public Battalions,
Provincial Public Safety Companies, and other agency heads.
 GUIDELINES
6. Procedure
a. The flow of funds shall follow the PCF scheme wherein
funds from the Regional Office are downloaded direct to the
Province City/Municipal police station and field units Finance
PCOs/PNCOs through the Provincial Finance PCOs/PNCO who acts
as a courier.

b. The Regional Finance Service Office shall designates Special

Disbursing Officers (SDOs)/Petty Cash Custodians (PCCs)
responsible of distributing the monthly MOOE allocations of the
Provincial Police Officers (PPOs), City/Municipal Police Stations and
field units through Petty Cash fund (PCF) approach.

c. The MOOE allocations of the PPOs, City/Municipal Police

Stations and field units shall be distributed by the Regional PCC
thru their respective Finance PCOs/PNCOs considered as Sub-PCCs.
 GUIDELINES
6. Procedure

d. Disbursement of the MOOE allocations shall be covered by

duly approved Petty Cash Vouchers (PCVs) of the respective
Provincial Police Directors (PPD) and Chief of Police (COPs).

e. Disbursement shall be recorded/reported in a Petty Cash

Register (PCR) which shall serve as the liquidating instrument
together with the PCVs and its supporting documentary
requirements.

f. Recipient PPOs, City/Municipal Stations and field units cannot

be given succeeding MOOE allocations without liquidating prior PCF
received.
 GUIDELINES
PRO

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.

2. Disbursement Voucher (DV) shall be prepared establishing the PCF. The

Dv shall be supported by a computation of the monthly MOOE

allocations of the PPOs, city/municipal police stations and field units
based on per capita distribution. (DV-Ins., ObR, - Inst., Computation
Sheet)

Receipt of check for the establishment/replenishment of PCF.

 GUIDELINES
PRO
3. PCC receives check from the Cashier for the
establishment/replenishment of PCF. Records in the Cashbook, Cash
Disbursement Record (CDR), the date, reference and the amount of
check. (CDR-Inst) PCCs encash check and keep the cash in a safety vault.

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.)

Distribution of PCF to province/city/municipal and field 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

Distribution of PCF to city/municipal stations.

6. Provincial Finance PCOs/PNCOs who acts as courier distributes the MOOW

allocation to the respective Finance PCOs/PNCOs of the different city/municipal
police station within the vicinity of the PPO. (Regional PCVs by city/municipality
stations, - Inst. Computation sheets, Acknowledgement Receipts of PCF
distributed to the city/municipal stations.)

Utilization of PCF (Provincial/City/Municipal Stations and field units)

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

8. Disbursements of the MOOE allocations shall be covered by duly approved

Petty Cash Vouchers (PCVs) of the respective Provincial Police Directors (PPD)
and Chief of Police (COPs) and limited on the nature of expenditures
contained in the duly approved MOOE allocations duly supported by
documentary requirements. (PCVs to be prepared by the Sub-PCCs., Checklist
of documentary requirements.)

9. Disbursement shall be recorded/reported in a Petty Cash register (PCR) which

shall serve as the liquidating instrument together with the PCVs and its
supporting documentary requirements. (PCR-Inst)
 GUIDELINES
PPO
Preparation of the liquidating documents

10. On or before the 22nd of the month, respective Finance PCOs/PNCOs

summarizes the disbursements in the Petty Cash Register (PCR) together with
the PCVs and the supporting documents covered by the payments made.

Provincial/City/Municipal Stations and Field Units submission of

liquidating documents to PPO

11. On or before the 24th , the respective Finance PCOs/PNCOs (city/municipal

police stations) submit the liquidating documents composed of the paid PCVs,
PCR and the documentary requirements after being evaluated and signed by
their respective COPs to the Provincial Finance PCOs/PNCOs.
On the other hand, the respective Finance PCOs/PNCOs (province and
field units) shall submit the liquidating documents of his office after being
evaluated and signed by the Provincial Director/s/Group Director/Company
Commander.
 GUIDELINES
PPO
Provincial/city/municipal Police Station/field units submission of
liquidating documents to the regional Police office

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)

Regional Police Office- Liquidation of Petty Cash Advance

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.

Regional Police Office- Replenishment of Petty Cash Fund

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

All disbursements shall be covered by duly approved Petty Cash Vouchers

(PCVs) and shall be recorded/reported in Petty Cash Registers (PCRs).
Likewise, “simplified accounting forms for financial transactions in
government units without complete set of books of accounts ” as provided
under COA Circular No. 2003-006 shall be used at all levels.
 The table below shows the forms required in stages as indicated

Stage Accountable Forms Accomplished by: Submitted to: Date of

Submission
Establishment of PCF DV,ObR,CS RCD Petty Cash Custodian On or before the 5th
day of month
Disbursement PCV Finance PNCO Petty Cash Custodian Upon
release/replenishmen
t
CDR Petty Cash Custodian Regional COA As required
Liquidation PCR Finance PNCO Petty Cash Custodian On or before the 24th
day of month
Replenishment PCRR Petty Cash Custodian Accounting Section On or before the 30th
day of month

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

List of documentary requirements by objects classes necessary for the

liquidation of MOOE allocation expenses under a petty cash fund:

EXPENSE/OBJECT CLASS REQUIRED DOCUMENTS

1. Supplies and Materials (765) 1. Official Receipt (OR and DR) /Sales Invoice
2. Food Supplies (758) 2. Purchase Request with cert. of emergency
3. Drugs & Medicine purchase, if necessary
4. Military Supplies (764) 3. Canvas from at least three suppliers for
5. Other Supplies Expense (765) purchases involving P1,000.00 and above,
except for purchases made while on official
travel.
4. Summary/Abstract of canvass
5. Requisition and Issue Voucher
6. Certificate of Inspection/Acceptance
7. Awards and Indemnities These are the indemnities for destruction or
injury to persons, awards by courts or by
administrative bodies. Examples are indemnities for
persons injured or killed by property destroyed through
military action, indemnities for property taken by
governments through Civil action, awards and
compensation provided by laws.

Indemnity for injuries/ death/ damaged to property:

1. Evidence showing that death, sickness or
injury (indv. Poperty) as the case maybe,
occurred or was contracted in line of duty/
military or police operation.
2. Cert. of award issued by committee
3. Other pertinent documents
8. Printing and Binding (781) 1. Official Receipt/ Delivery/ Sales Invoice
2. Purchase Request
3. Canvass from at least three suppliers for
purchases involving P1,000.00 and above
4. Summary / Abstract of Canvass
5. Inspection/ Acceptance report
9. General Services (765) 1. Contract Agreement
2. DTR
3. Accomplishment Report
4. Statement of Accounts or bills
5. Official Receipts.
10. Other Professional Services 1. Contract Agreement
2. DTR
3. Accomplishment Report
4. Statement of Account or bills
5. Official Receipts
11. Trainings and Seminars 1. Program
2. Attendance Sheet
12. Travel 1. Office Order
2. Approved Itinerary of Travel
3. Certificate of Appearance
4. Certificate of Travel Completed
5. Plane, boat or bus tickets, boarding pass,
terminal fee
13. Rent (782) 1. Contract of Lease
2. Statement of Account
3. Official Receipt
14. Repair – Office bldg./ Commo 1. Official Receipt
Equip/ Watercraft (811/829) 2. Job Order/ Contract
15. Repair- Office Equipment (821) 3. Waste Material Report
16. Commo Equipment (829) 4. Cert that damage is due to fair wear and tear
17. Repair of Vehicles (841) and not due to negligence
5. Guaranty of the Repairman
 1. Request for Pre-repair Inspection
2. Certificate of Inspections and
Acceptance
3. Cost Estimate and Scope of Work
4. Canvass Paper
5. Summary of Awards and Canvass
18. POL (761) Reimbursement
1. Approved Trip Tickets/ Monthly report of
Consumption.
2. O.R.
3. P.R.
4. Canvass from at least three suppliers for
purchases involving P1,000.00 and above
except for purchases made while on official
travel.
5. Summary/ Abstract of Canvass
Prepaid PO
1. Memorandum of Agreement
2. Official Receipts
3. Approved Trip Tickets
4. Monthly report Consumption
5. Withdrawal Slips
 GUIDELINES
9. Replenishment of MOOE
Pursuant to COA Circular 97-002, “No additional cash advance shall
be allowed unless the previous cash advance given is first liquidated
and accounted in the books”. However, due to the importance of
MOOE in carrying out the mandate of police units, petty cash
custodians may be granted additional cash advance to replenish
MOOE, provided that at least 75% of the previous MOOE have been
liquidated and accounted for in the books.

10. Realignment of Object Class

No realignment of object class whatsoever is authorize without the
approval of Director, Directorate for Comptrollership subject to
governing rules and regulation of the GAA 2011 provisions.
 GUIDELINES
11. Taxes Charged
 Normally, taxes equivalent to 5% of appropriations for MOOE is
being withheld by DBM from PROs. Corresponding PROs remit taxes
through the Tax Remittance Advice (TRA) which is a non-cash item
on a monthly basis.

 With the implementation of the Petty Cash Disbursement

Scheme, no taxes will be charged because payments are made
through cash advances. PROs are required to request from DBM the
NCA corresponding to the 5% withheld from their appropriations
before the current year ends.
 CHART OF ACCOUNTS EXPENSES
Object Class Account Title Definition
713 Representation Allowance (RA) Allowance granted to authorized
officials and employees while in the
actual performance of their respective
functions
714 Transportation Allowance (TA) Allowance granted to authorized
officials/employees for transportation
755 Office Supplies Expenses Cost/Value of Office/janitorial/IT
supplies, etc. issued/used
758 Food Supplies Expenses Cost of food served to
patients/inmates, including those
distributed to people affected by
calamities/disasters/ground
conflict.etc
761 Gasoline, Oil and Lubricants Cost of gasoline, oil and lubricants
Expenses consumed by government vehicles
and other equipment in connection
with government operations/projects.
764 Military and Police Supplies Cost of military and police supplies
Expenses issued/used in government oprations.
765 Other Supplies Expenses Cost of other supplies and material
not classified under the specific
supplies expense accounts used in
the government operations.
766 Water Expenses Cost of water consumed in
government operations/projects.
767 Electricity Expenses Cost of electricity consumed in
government operations/projects.
771 Postage and Deliveries Cost of postage and deliveries
consumed in government
operations/projects.
772 Telephone Expenses- Landline Cost of transmitting messages thru
telephone landlines
773 Telephone Expenses- Mobile Cost of transmitting messages thru
mobile phones
774 Internet Expenses Cost of transmitting messages thru
internet
781 Printing and Binding Expenses
782 Rent Expenses
784 Transportation and Delivery
Expenses
795 General Services
796 Janitorial Services
802 Repairs and Maintenance –
Land Improvements
805 Repairs and Maintenance –
Electrification Power and
Energy Structures
811 Repairs and Maintenance –
Office Buildings
Cost for the printing/biding of
manuscript /documents in government
operations/ projects
Expenses for the use of facilities/
equipment , etc.
Cost of transportation government
inventory/property/equipment
Expenses for general services such as
carpentry/plumbing/ electrical, etc.
Cost of janitorial services under contract
with the government
Cost of repairing and maintaining land
improvements
Cost of Repairing and Maintaining
electrification, power and energy
structures
Cost of repairing and maintaining office
buildings
815 Repairs and Maintenance –
Other Structures
821 Repairs and Maintenance –
Office Equipments
822 Repairs and Maintenance –
Furniture and Fixtures
823 Repairs and Maintenance – IT
Equipment and Software
829 Repairs and Maintenance-
Communication Equipment
834 Repairs and Maintenance –
Military and Police Equipment
841 Repairs and Maintenance-
Motor Vehicles
Cost of repairing and maintaining
structures other than those classified
under specific maintenance
accounts.
Cost of repairing and maintaining
office equipment
Cost of repairing and maintaining
furniture and fixtures
Cost of repairing and maintaining
equipment and software.
Cost of repairing and maintaining
communication equipment
Cost of repairing and maintaining
and police equipment
Cost of repairing and maintaining
motor vehicles
848 Repairs and Maintenance – Cost of repairing and maintaining other
Other Transportation transportation equipment
Equipment
881 Confidential Expenses Cost of services which are confidential in
nature
882 Intelligence Expenses Amount of expenses for highly sensitive
activities
Program Project Activity NWA Proposed Impact Statement/ Justification
Monthly POE
Personnel Training & Records
Updating of Records Conduct Training & Enhance effective Police Personnel records
Seminar Morale Recovery & Value Formation management Capability Building Career
Program advancement Good centered service, service
oriented and family-based PNP Maintain physical
fitness
Investigation
Conduct Investigation, Evaluation and Inculcate discipline among police personnel
Monitoring conduct of Summary Proceedings strengthen police public accountability
Security and Intelligence Operations
Inspection of physical facility Conduct of Security survey and inspection Improved
security survey Perimeter force and Guard perimeter security as defense Printing of fliers
House Information Drive for Information definition
Police Community Program
Feeding Program Medical and Dental
Assistance. Pulong-pulong
Transportation & Maintenance
Repair and Maintenance of vehicles and
equipment Tires and Batteries
Maintenance of Bldgs and Facilities &
Furniture
Maintenance and repair of office equipment
Janitorial and electrical supplies
Communication supply and services
Court Duties involving PD 1866 as Awarded
by Revilla Law
 “The highest expression of
learning is experienced based
on established theory.”
 Rev.Fr.Anton Pascual
In Financial Transactions there are
two Contending Parties

Good Bad
 THAT’S ALL FOLKS

THANK YOU!!!

Hope you have learned a little something from

this canned presentation