MFA’S

On-boarding
Orientation
September 7, 2021
 MFA’s On Boarding Orientation Outline
 MFA’s Term of Reference
 Overview on CBFMS
 Project Costing
 Municipal Grant
 Local Counterpart Contribution
 Local Counterpart Contribution Plan
 Recording of LCC
 Reports
MFA’s Term of Reference
MFA’S TERMS OF REFERENCE
Primarily responsible in (i) training community
volunteers on financial management and fiduciary
processes; (ii) assisting and providing TA to
community volunteers in setting-up systems and
processes for community-based finance
management and fiduciary control, and; (iii)
exercising QA and QC directly, over financial
transactions relative to the request for, release and
accounting of community grants.
 MFA’S TERMS OF REFERENCE
Primary Tasks / Terms of Reference:
• Ensure that costs of subproject proposals are complete,
economic, and reasonable.
⮚Provide technical assistance in the preparation and review of Program
of Works particularly on the reasonableness of unit costs and
appropriateness of items charged under the Indirect Cost.
⮚Evaluate ceiling for Overhead/Admin (Indirect Cost) cost vis-à-vis Total
Subproject Cost based on prescribed parameters indicated in the Infra
Manual.
⮚Evaluate committed LCC whether these are reasonable and
appropriate in relation to the subproject.
 MFA’S TERMS OF REFERENCE
Primary Tasks / Terms of Reference:
• Ensure compliance to internal control measures put in
place for the economical, efficient and effective
implementation of community-approved subprojects.
⮚Assist the BSPMCs, including the different units or teams under them
through job coaching in a) setting up of the cash book and Local
Counterpart Contribution Journal, and recording of transactions, b)
doing Bank Reconciliation, and c) preparation of Status of Subproject
Fund Utilization Report.
 MFA’S TERMS OF REFERENCE
Primary Tasks / Terms of Reference:
• Ensure compliance to internal control measures put in place
for the economical, efficient and effective implementation of
community-approved subprojects.
⮚Review all requests for fund release including the required supporting
documents. Maintain a database that shows the status of the reviewed
RFRs and monitor RFR status at all level.
⮚Review and sign all Disbursement Vouchers in accordance w/ KC
Community based financial management guidelines, policies and
procedures prior to Area Coordinator’s signature of the check. Make sure
that no check has been signed by the AC without the DV being properly
reviewed. Any incident where AC failed to subject
 MFA’S TERMS OF REFERENCE
Primary Tasks / Terms of Reference:
• Ensure compliance to internal control measures put in place for
the economical, efficient and effective implementation of
community-approved subprojects.
⮚Review accuracy of costs assigned by Community Facilitators on the
Voucher for Local Counterpart Contribution (VLCC) for CBIS as well as
completeness of its supporting documents and ensure all LCC delivered
are accounted and recorded.
⮚Monitor delivery of Local Counterpart Contribution for SPI and CBIS and
provide timely feedback to AC for appropriate action in case of potential
delay.
⮚Initiate monthly community meetings on financial management along with
 MFA’S TERMS OF REFERENCE
Primary Tasks / Terms of Reference:
• Ensure compliance to internal control measures put in place
for the economical, efficient and effective implementation of
community-approved subprojects.
⮚Monitor and validate financial project status of the barangays through
field visits.
⮚Submit monthly feedback report to the Regional Financial Analyst as
regards community financial management system.
⮚Monitor BSPMC’s compliance to community financial management
system and financial documentation and filing.
⮚Ensure closing of community bank accounts opened and facilitate the
submission of financial closing documents to RPMO.
 MFA’S TERMS OF REFERENCE
Primary Tasks / Terms of Reference:
• Ensure compliance to the Project’s financial reportorial
requirements.
⮚Prepare and timely submit municipal financial monitoring reports to the
RPMO and the MLGU-Accountant or designated Program finance focal
person. Make sure that soft reports are properly backed-up with hard
copies.
⮚Collect and timely submit original paid disbursement vouchers and its
supporting documents to COA thru the RPMO.
 MFA’S TERMS OF REFERENCE
Primary Tasks / Terms of Reference:
• Ensure compliance to the Project’s financial reportorial
requirements.
⮚Collect and timely submit Status of Subproject Fund Utilization Reports
prepared by the Community Bookkeepers. Make sure that the books of the
BSPMCs are up-to-date and that they maintain complete copies of all
financial reports including Bank Snapshots/Statements and Bank
Reconciliation Statements.
⮚Maintain a reliable and accurate Municipal Financial Database.
⮚Maintain a complete file of municipal reports such as vouchers for LCC for
CBIS and its supporting documents.
⮚Maintain a complete file of transmittal letters or acknowledgement receipts
 MFA’S TERMS OF REFERENCE
Primary Tasks / Terms of Reference:
• Ensure compliance to Project guidelines and policies,
including applicable social and environmental safeguards
and gender standards relative to the request for, release and
accounting of community grants.
⮚Check ESMP to include attendant costs of measures to mitigate impacts
of subprojects to communities and residents.
⮚Ensure that labor costs reflected in the Program of Works and actual
wages paid to laborers comply with the rates prescribed by DOLE
indicated in the Regional Wage Board, including equal payment to men
and women rendering the same service as indicated in the Employment
Record Sheet.
 JOB OUTPUTS
• Sub-Project Implementation Plan;
• Reviewed Requests for Release within the standard processing time;
• Municipal Work and Financial Plan;
• Municipal Consolidated Status of Sub-Project Fund utilization Report;
• Municipal Consolidated Status of Local Counterpart Contribution;
• Training of Community Volunteers on Community-Based Financial Management
Systems and Procedures;
• Databases: RFR Monitoring, Status of Community Grants, DV Monitoring;
• Community Financial Documents and Reports (Disbursement Vouchers and
supporting documents, Status of Sub-Project Fund Utilization Report, Cash Journal,
LCC In-Kind Journal, Petty Cash Book)
• Technical Assistance and Monitoring System; and
• Resolution of finance-related grievances
 Community-based Financial Management System
Simplified Financial Management Systems and Procedure
All project funds are siphoned to the community bank account
IS CBFM DIFFERENT FROM GAAM?
 FINANCIAL MANAGEMENT STRUCTURE

CENTRAL OFFICE
NPMO FINANCE
SERVICE
Area Municipal Inter-
Coordinating Barangay Forum
REGIONAL OFFICE Team (MIBF)/MDRRMC
RPMO MANAGEMENT
DIVISION Municipal Barangay
Coordinating Assemby/BDRRMC
Team and SP
Implementation
ACT STRUCTURE

AC
Area Coordinator

TF MFA
Technical Faciliator Municipal Financial Analyst
 2021 PROJECT COSTING
Community
Grants
DSWD
CEAC
Total Project
Cost
CBIS

LGU LCC M&E

SPI
 KALAHI CIDSS
Community Grants
and Local
Counterpart
Contribution
For Phase 1
MUNICIPAL GRANT COMPUTATION
1. Income class - 2019
1st to 3rd class
4th to 6th class
2. Poverty Incidence - 2015
Above 50%
40% to 50%
Below 40%

3. Population 2015
 MUNICIPAL GRANT COMPUTATION
• Formula
• MGA = Allocation per head x population
but not lower than P5,000,000 and not higher than
P20,000,000
• How much is allocation per head?
Municipal Class Poverty Allocation per
Incidence head
4th to 6th class Above 50% P700
40-50% P650
Below 40% P600
1st to 3rd class Above 50% P600
40-50% P550
Below 40% P500
For Phase 2
Municipal Grant Allocation is 50% of
the computed grant allocation in
Phase 1.
For Phase 3

Sub project is funded 100% LCC

Local Counterpart Contribution
Funds contributed by Local Government
Units, Congresspersons, communities,
non-government organizations, and
other stakeholders for the
implementation of the Program.
LOCAL COUNTERPART CONTRIBUTION
KC FM Sub-Manual 4.3.2
In compliance with existing government
rules and regulations on counterparting, the
KC NCDDP shall be require all covered
Local Government Units to provide
counterpart contribution.
LOCAL COUNTERPART CONTRIBUTION FOR SPI
Local Counterpart Contribution for KC-NCDDP
Additional Financing Memorandum issued
March 8, 2021
LCC for SPI
1. Phase 1, shall employ a minimum LCC of
20% of the Total Estimated Project Costs; and
2. Phase 2, minimum LCC of 30% of the Total
Estimated Project Costs
KINDS OF LCC
• LCC CASH – These are cash contributions from various
sources including community members, private organizations,
congress people, and LGU’s from their Internal Revenue
Allotment to supplement the grants provided by the KALAHI
CIDSS for the implementation of funded sub project
• LCC IN-KIND – These are non-cash contributions from various
sources for the implementation of funded Sub-project which are
indicated in the Approved Program of Work.
 FORMS OF LCC
 LCC shall be in the form of any of the following: 

KC-NCDDP-approved community subprojects

( Sub Project Implementation - SPI)

Capability Building and Implementation Support ( CBIS)

LCC-CAPABILITY BUILDING and IMPLEMENTATION SUPPORT
(CBIS)
Contributions that are intended to facilitate the conduct of activities of the
Program such as but not limited to the ff.
 CEAC Activities
 Personnel Services (MCT Salaries)(MIAC)
 Administrative Cost
 Office Space
 Office Furniture and fixture
 Other Logistics support

Source: General Fund of MLGU, PLGU & BLGU for CBIS

LCC-CAPABILITY BUILDING and IMPLEMENTATION SUPPORT (CBIS)

 Monitoring and Evaluation

 Computer for Database Encoding
 Encoder
 PHASE 1 LCC FOR SPI COMPUTATION
Municipal Grant Allocation
Total Estimated Cost =
80%
LCC for SPI = Total Estimated Cost X 20%

Sample: 12,554,400.00
15,693,000.00 =
80%

LCC for SPI 3,138,600.00 = 15,963,000.00 X 20%

 PHASE 2 LCC FOR SPI COMPUTATION
Municipal Grant Allocation
Total Estimated Cost =
70%
LCC for SPI = Total Estimated Cost X 30%

Sample: 6,277,200.00
8,967,429.00 =
70%

LCC for SPI 2,690,229.00 = 8,967,429.00 X 30%

 SOURCES OF LCC FOR SPI

BLGU
LCC FOR MLGU
SPI
PLGU
Community
Source: Local Development Fund of MLGU, PLGU & BLGU
 LCC for SPI
The following items may be considered as In-kind LCC:

Goods (Supplies and Materials)

Technical Services of professional individuals ( Draftsman,
Engineer)
Bond Premium
Permits and Licenses
Services rendered by BDC-TWG. (5% of Direct Cost)
 LCC for SPI
Lot/land or other real property donation
Use of Heavy equipment
Others as may be agreed upon with the community and/LGU
 LCC IN KIND VALUATION
Form of LCC Basis of Cash Valuation Source Document

Goods (supplies and Prevailing market rate in Acknowledgment Receipt

materials) the locality or cost of
similar goods purchased
by the community
Skilled or unskilled labor Prevailing market rate in Contractual Workers’
of community members the locality for skilled Record Sheet
workers and current
minimum wage for
unskilled workers as set
by the local wage board

Technical services of Prevailing rate in the Completed output of the

professional individuals community for similar services rendered (e.g.,
(e.g., Draftsman / services detailed cost estimates)
Engineer
 Form of LCC Basis of Cash Valuation Source Document

Services of government Computed hourly salary Logbook / Individual

personnel (e.g., Draftsman rate of each staff involved Timesheet
/ Engineer) (salary rate / 22 days / 8
hours) and multiply by the
total hours of services
provided.
Services rendered by Prevailing hourly salary Logbook / Individual
BDC-TWG in rate for equivalent Timesheet
implementing the positions provided that
SubProject total cost will not exceed
5% of the estimated direct
cost
Use of Heavy Equipment Prevailing rental rate per Construction Logbook
hour / per day in the
locality
 Form of LCC Basis of Cash Valuation Source Document

Privately-owned Lot / land Assessed or Market value Copy of the Deed of

or other real property in the deed of donation Donation and Certification
donation (Note: road projects with from the Assessor’s Office
existing rights of ways
shall no longer be
included as LCC in-kind
e.g., Road Rehabilitation
SubProject
Use of warehouse Prevailing rental rate per Certification from the
month in the locality BDC-TWG Chairperson
for the use of the
warehouse
 DETERMINING SOURCES OF FUNDS

• Bond Premium 100% chargeable

to LCC
LOCAL COUNTERPART CONTRIBUTION - SPI

+
LOCAL COUNTERPART CONTRIBUTION - CBIS

=
MUNICIPALITY LOCAL COUNTERPART CONTRIBUTION
FM CONDITIONS
❖Prior to Engagement
✔Local Counterpart Contribution Plan
✔LCC Delivery Plan for Cash
✔LCC Delivery Plan for In Kind
• After MOA Signing
✔Opening of Municipal Trust Account.
- All cash contributions are deposited in the Municipal
Trust Account.
LCC PLAN
• LCC PLAN – is the Work and Financial Plan of the Municipality
in the implementation of KALAHI CIDSS.

• Prior to Engagement and MOA Signing

✔Local Counterpart Contribution Plan
✔LCC Delivery Plan for Cash
✔LCC Delivery Plan for In Kind
 Source Document
Basis of Cash
Form of LCC
Valuation In-kind Cash

Certificate of Training
indicating date, venue
Food, supplies and other and number   of
Actual cost of food and
facilities such as tables participants from the
supplies and equivalent Photocopy of Check
and chairs, venues, sound LCE and Barangay
rental rate of venues / DV, Attendance Sheet,
system, etc., provided Captain for municipal
sound system and other Minutes
during trainings, and barangay levels
amenities.
assemblies and meetings respectively;
Attendance Sheet;
Minutes
20 percent of basic salary Special Order of the Photocopy of Check,
of MLGU regular staff for 20 percent of monthly MLGU staff indicating DV, Payroll. (For those
services rendered during basic salary specific designation to with additional
Project Implementation. KC Project. Payroll. honorarium)
 LCC FOR CBIS
Source Document
Form of LCC Basis of Cash Valuation
In-kind Cash
100% of the salary of the staff
MCT Salary (full Payroll with signature Photocopy of DV,
hired to render full time
time) of the staff Check, Payroll.
services to the program
Certification from the
Comparable rental rate in the
Office Space , LGU Treasurer that
locality for similar area, Photocopy of DV, Check
Furnitures and space and other
location and condition of the and other SD’s.
Fixtures amenities are
office and Amenities.
provided.
Approved and
Office Supplies and Acknowledged Photocopy of DV, Check
Actual Cost
Communication Request and Issue and other SD’s.
Slip
 LCC FOR CBIS
Source Document
Form of LCC Basis of Cash Valuation
In-kind Cash
Transportation
Actual Cost / Equivalent cost of Photocopy of DV,
Allowance / Vehicles
vehicle rentals based on Approved Trip Tickets Check and other
provided for the
actual number of hours used. SD’s.(Itinerary..etc..)
Project
Certification from the
IT equipment LGU Accountant that Photocopy of DV,
Purchase Price / Book Value of
(Computer, Printer IT equipment are Check and other
the Equipment.
etc.) provided for Project SD’s.
staff
Recording of LCC
Procedures-Barangay Level
Activities Forms of Contributions
Assemblies
Tables and Chairs, Venue,
Trainings Sound System, Food…etc…

Meetings
 LOCAL COUNTERPART CONTRIBUTIONS - CBIS
Procedure
BARANGAY DONOR MCT CEF
TREASURER Concurred the Prepares the
Accomplish Certificate VLCC
Certificate w/ SDs
 LOCAL COUNTERPART CONTRIBUTIONS - CBIS
Procedure A/MCT MFA Reviews, assign
VLCC Number, Consolidates
all VLCC’s in LCC Journal
(Annex 8) and Summarizes
DONOR Concurs AC Approves in MLCC (Annex 7), and files
the VLCC the VLCC the documents at the ACT
Office.
 DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT
KALAHI CIDSS NCDDP
AT ION Barangay __VICO____________
T IFIC
CER
Municipality____MALITBOG___________
Province ________SOUTHERN LEYTE___________

THIS IS TO CERTIFY THAT ______BARANGAY VICO_______________________________________

(Name of Barangay)
Provided the following facilities to KALAHI CIDSS during the conduct of RAPID ASSESSMENT AND NEEDS
ANALYSIS_____________________________ ____________________________________________
(Name of acitivity)
On_MARCH 26, 2021_______ at __________BRGY. VICO__ attended by ________20________
(No. of Attendees)

DESCRIPTION QUANTITY NO. OF DAYS PREVAILING TOTAL COST

RATES
VENUE 1 1 2000 2000.00
TABLES 5 1 40 200.00
CHAIRS 20 1 20 400.00
SOUND SYSTEM 1 1 500 500.00
PROJECTOR 1 1 200 200.00

TOTAL 3,300.00

Issued this _____26TH____ day of ___MARCH ________ 2021.

ATTESTED AS TO THE PREVAILING RENTAL RATES IN THE AREA:

PREPARED
ZENECA
BY: CONCURRED
SINUV __ BY:
BRGY.
Brgy. TREASURER
Treasurer DONOR
Brgy Chairperson
 CDD-68: Fo rm

DEPA RTMENT OF SOCIA L WELFA RE A ND DEVELOPMENT

VLCC
K A LAHI-CIDSS NCDDP
Barangay : VICO
Municipality : MALITBOG

VLCC No. _001___________

Date: MAR 26, 2021

Vo u c h er f o r L o c al Co u n ter par t Co n tr i b u tio n s

Contributor/Donor: BLGU
____________________________________________________________________

Address: BRGY VICO, MALITBOG, SOUTHERN LEYTE

____________________________________________________________________

____________________________________________________________________

Particulars Amount

TO RECORD THE IN-KIND CONTRIBUTION OF THE

BARANGAY IN THE CONDUCT OF RAPID P 3,300.00
ASSESSMENT AND NEEDS ANALYSIS

Account Title

CBIS – SOCIAL PREPARATION P 3,300.00

RAPID ASSESSMENT AND NEEDS ANALYSIS

Note: attach to this voucher, photocopy or duplicate copy of the source document.

Prepared by: Concurred: Approved:

Prepared by:
MODERNA KHO
Concurred
SINUV
by: Approved By:
SPUTNIK
MCT-CEF
MCT-CEF DONOR
Brgy. Chairperson AREA COORDINATOR
Area Coordinator
Procedures-Municipal Level
Activities Forms of Contributions
Orientations
Tables and Chairs, Venue,
Trainings & Workshops Sound System, Food…etc…

Forums
 LOCAL COUNTERPART CONTRIBUTIONS - CBIS
Procedure
MUNICIPAL
TREASURER DONOR A/MCT MFA
Accomplish Concurred the Prepares the
Certificate w/ SDs Certificate VLCC
 LOCAL COUNTERPART CONTRIBUTIONS - CBIS
Procedure A/MCT MFA Reviews, assign
VLCC Number, Consolidates
all VLCC’s in LCC Journal
(Annex 8) and Summarizes
DONOR Concurs AC Approves in MLCC (Annex 7), and files
the VLCC the VLCC the documents at the ACT
Office.
FINANCIAL REPORT
SUBMISSION
WHEN TO SUBMIT REPORTS!

Every 5th day of the following month

 REPORT SUBMISSION
What to submit? – Municipal Level
- FMSM - Municipal Consolidated Status of Local
Counterpart Contribution
Signatories:
Prepared by Municipal Accountant
Approved by Municipal Mayor
Certified Correct : Ricardo G. Matobato Jr.
KC Supervising Administrative Officer
Noted by: Leila E. Auditor
Regional Program Coordinator
 REPORT SUBMISSION
What to submit? – Municipal Level

- FMSM-12 Municipal Local Counterpart Contribution

Journal

Prepared by MCT MFA

 Monitoring And Technical Assistance (MATA) –
FINANCE MONITOR
SFO FA III CONTACT NUMBER FA II Contact Number

LEYTE 1 ROSENDA BALIJON 09567839499

LEYTE 2 MYLENE DARRAS 09088953287

BILIRAN MYLENE DARRAS 09088953287
SOUTHERN LEYTE ROWENA ANDUYAN 09553629678

SAMAR LUCIANO SUSAYA 09162488697

NORTHERN SAMAR EDWIN PENEDA 09662663953

EASTERN SAMAR MARK ANTHONY 09190616210

TOMAS