THE DISBURSEMENT

SYSTEM
 RECORDS:

1. Cash Disbursement Records (CDR)

2. Check Disbursement Records (CkDR)

 Check Disbursement Records (CkDR)
CHECK DISBURSEMENTS RECORD
DEPARTMENT OF EDUCATION
Division of Bukidnon
Name of School
District
Period Covered

Name of Accountable Officer Position Name of School

Accountable Officer Official Designation Station
Check/ADA
Date Subsidy Received/
Date Name of Payee Nature of Payment Amount Issued
Deposit
No. Released

CE RT IF ICAT ION

I hereby certify that the foregoing is a correct and complete record of all checks issued by me in my capacity as Position of Name of School, during the period
from Period Covered inclusives, as indicated in the corresponding columns.

Name of Accountable Officer March 6, 2017

Accountable Officer Date
For Accountable Officers' Use
 REPORTS

1. Reports of Check Issued (RCI)

2. Report of Accountability for Accountable Forms

( RAAF)

3. Liquidation Report (LR)

4. Reports of Disbursements (RD)

5. Petty Cash Replenishment Report (PCRR)

 Reports of Check Issued (RCI)
Annex B

REPORT OF CHECKS ISSUED

DEPARTMENT OF EDUCATION
Division of Bukidnon
Name of School
District

Period Covered:
Report No.:
Bank Name/Account No: DBP - AccountNumber Sheet No.:

Check DV No. / Responsibility

Payee Nature of Payment Amount
Date No. Payroll Center Code

GRAND TOTAL -
CERTIFICATION
I hereby certify that this Report of Checks Issued in one (1) sheet(s) is a full, true and correct statement of all
checks released by me in payment for obligations for the period stated and shown in the attached
disbursement vouchers.

Name of Accountable Officer

Position Date
 Report of Accountability for
Accountable Forms
( RAAF)
REPORT OF ACCOUNTABILITY FOR ACCOUNTABLE FORMS
Department of Education - Division of Bukidnon
Name of School
District

Period Covered:
Appendix 65
Beginning Balance Receipt Issued Ending Balance
Name of Form & No. Inclusive Serial Nos. Inclusive Serial Nos. Inclusive Serial Nos. Inclusive Serial Nos.
Qty. From To Qty. From To Qty From To Qty From To

Commercial Check 1 1 0 1 0
Account Number

GRAND TOTAL 1 1 0

Certification

I hereby certify that the foregoing is a true statement of all accountable form s received, issued and transferred by me during
the period above-cited and the correctness of the beginning balances.

Accountable Officer
Position
 Liquidation Report (LR)
Appendix 44

LIQUIDATION REPORT Serial No.: _________________

Period Covered Date: _____________________

Entity Name : Responsibility Center Code:

Fund Cluste r : __________________________

PARTICULARS AM OUNT

Details Amount to be Liquidated

ADA #:
Amount:

TOTAL AMOUNT SPENT -

AMOUNT OF CASH ADVANCE PER DV NO.______DTD. ______ -
AMOUNT REFUNDED PER OR NO. ________DTD. ___________ -
AMOUNT TO BE REIMBURSED
A Certified: Correctness of the B Certified: P urpose of travel / C Certified: Supporting documents
above data cash advance duly accomplished complete and proper

Name of Accountable Office r Supe rvis or Randy H. Porras , CPA

Signature over Printed Name Signature over P rinted Name Signature over P rinted Name
Claimant Immediate Supervisor Head, Accounting Division Unit

JEV No.: ___________________

Date: ______________________ Date: _____________________ Date: _____________________
COMMON RULES ON THE INTERNAL CONTROL
OF DISBURSEMENTS

1. The Disbursing Officer should be familiar

with the laws & regulations affecting his/her
work.

2. He should maintain adequate records &

should submit required reports regularly and on
time.
continuation…

3. Officer authorized to sign checks should have

no authority over accounting records or the
custody of cash.

4. Checks should be countersigned; the signing

and countersigning of checks should not be
made in advance.
continuation…

5. Vouchers should be approved by one or more

individuals other than the Disbursing Officer.

6. Disbursement procedures should be

designed to ensure that payment is received by
the correct party.
continuation…

7. Vouchers and supporting papers should be

stamped “PAID” upon payment.

8. Safe and other facilities should be provided

to ensure protection of unused check and other
documents.
continuation…

9. The Disbursing Officer, as well as his/her

assistants, should be bonded with the Fidelity
Bond Division of BTR.

10. The reconciliation of bank/treasury

transactions should be done by persons other
than those responsible for the issuance of the
checks or the signing/countersigning thereof.

11. The sequence of check numbers should be

checked when reconciling banking/treasury
transactions.
THANK
YOU!