NATIONAL ASSOCIATION OF SECONDARY

SCHOOL HEADS OF THE PHILIPPINES INC.

Palawan Chapter

November 8, 2023

ARNALDO G. VENTURA
OIC – Office of the Schools Division Superintendent
TOPICS FOR DISCUSSION:
1. Terms of Reference of Bookkeeper
2. Duties & Functions of the ff:
a. Head of Procuring Entity
b. BAC Members
c. BAC Secretariat
d. Technical Working Group
e. Inspectorate Team
f. Designated Property Custodian
Terms of Reference of
Bookkeeper
ey Result Area Duties & Responsibilities
Implementing Units
1. Prepare/maintain registries of allotment and obligations
ccounting
ervices 2. Prepare financial and accountability reports and maintains
subsidiary ledgers

3. Pre- audit financial documents (disbursement vouchers,

liquidation reports, etc.)
ey Result Area Duties & Responsibilities
Implementing Units
4. Analyze COA audit findings and recommendations as well
ccounting
as the direct control on monitoring of its status of compliance
ervices undertaken by the school

5. Perform other related bookkeeping and accounting tasks as

may be assigned by the School Head
 Key Result Duties & Responsibilities
Area
Non- Implementing Units
Accounting 1. Maintain school’s subsidiary ledgers related to cash
ervices advances

2. Assist the school head in the preparation of liquidation of

cash advances
 Key Result Duties & Responsibilities
Area
Non- Implementing Units
Accounting 3. Prepare and submit to the Schools Division Office the
ervices Monthly Summary of Cash Advances Received, Liquidated
and Balances

4. Perform other related bookkeeping and accounting tasks

for the schools/schools division as may be assigned.
 Key Result Duties & Responsibilities
Area
alary 1. Check the accuracy of salaries and benefits given to
dministration employees on a periodic basis and respond to queries
nd Payroll pertaining to salary /benefit claims.
rocessing
2. Submit to the Regional Payroll Services Unit (RPSU)
pertinent documents for payment of salaries, allowances, and
benefits.

3. Compute necessary deduction for inclusion in the monthly

payroll.
 Key Result Duties & Responsibilities
Area
alary 4. Compute salary adjustment based on new salary
dministration schedule, changes/adjustments in deductions and
nd Payroll
rocessing
communicate such to personnel concerned (Notice
of Step Increase (NOSI) and/or Notice of Salary
Adjustment (NOSA)
 Key Result Duties & Responsibilities
Area
alary 5. Assist in providing technical assistance to a cluster of
dministration schools, limited to payroll processing and salary
nd Payroll administration.
rocessing
6. Handle the administration of the Biometric system

7. Keep abreast with company policies and tax legislations that

impact on remuneration
 Key Result Duties & Responsibilities
Area
alary 8. Maintain the confidentiality of personal information of
dministration DepEd personnel to which he/she has access due to the nature
nd Payroll of his/her duties and responsibilities as Verifier.
rocessing
9. Closely coordinate with other DepEd offices/personnel who
are involved in salary administration and payroll transactions,
such as the Administrative and Finance Divisions/Units, and,
in particular, the Regional Payroll Services Units, the AAOs,
the Personnel Officer in-charge of Pag-IBIG and the office in
charge of the DepEd Provident Fund
 Key Result Duties & Responsibilities
Area
ayroll- As designated GSIS Authorized Agency Officer:
elated 1. Certify the loan applications of members in their agencies
ervices as to the following:

a. That the net take home pay of members is sufficient to

cover the regular monthly amortization of the loan
applied for;

b. That loan borrowers are in active service;

 Key Result Duties & Responsibilities
Area
ayroll- As designated GSIS Authorized Agency Officer:
elated c. That loan borrowers have no pending administrative
ervices and/or criminal charge; and

d. That in case of separation from the service, the agency shall

make the final payment to members only after clearance is
obtained from GSIS;
 Key Result Duties & Responsibilities
Area
ayroll- As designated GSIS Authorized Agency Officer:
elated
2. Ensure that there is an Alternate AAO available or on duty during
ervices his/her absence, who shall be granted access to the AAO module
(facility that will electronically transmit to the AAO, the loan
applications of members for approval) on loan certification only on
those dates when the Principal AAO is on leave;

3. Transmit electronically to GSIS, all membership updating request

forms;
 Key Result Duties & Responsibilities
Area
ayroll- As designated GSIS Authorized Agency Officer:
elated 4. Coordinate with Electronic Remittance File (ERF) officers on the
ervices following:

a. Timely deduction of the monthly amortization due on the loans

certified or approved;

b. Changes in the membership records submitted to GSIS are duly

reflected in the next generated remittance file; and
Key Result Area Duties & Responsibilities
Payroll- As designated GSIS Authorized Agency Officer:
related 5. Resolution of the Reconciliation Billing Issues (RBIs)
Services forwarded by GSIS;

6. Preparation of appropriate membership updating forms

and transmittal to GSIS before the following month’s
remittance.

7. Monitor feedback from the GSIS Membership Coordinator

and to submit any additional requirements promptly;
Key Result Area Duties & Responsibilities
As designated GSIS Authorized Agency Officer:
Payroll- 7. Transmit to the officer or employee concerned of the
elated agency, the circulars and/or information dissemination
materials, and requests for data or information forwarded by
Services the GSIS through the AAO module or email address of the
AAO.

8. Attend trainings and re-trainings on the use of the AAO

module, the functions of the AAOs and the evaluation of
performance of the AAOs
 Key Result Duties & Responsibilities
Area
As designated Electronic File Remittance (ERF) Handler
ayroll-
1. Receive, on behalf of their agency, the following documents
elated from GSIS:
ervices
2. Billing file for the due month;
Monthly reconciliation billing issues (RBIs); and Notices of
deficiency
 Key Result Duties & Responsibilities
Area
As designated Electronic File Remittance (ERF) Handler
ayroll-
3. Deduct from the monthly salaries of employees in their
elated agency, the premiums and loan repayments due GSIS.
ervices
4. Prepare the monthly remittance files using the following as
inputs:
 Key Result Duties & Responsibilities
Area
As designated Electronic File Remittance (ERF) Handler
ayroll-
elated 5. Billing file for the due month;
ervices 6. Notices to deduct received;
7. Data on their employees with increments or promotion that
will take effect on the particular due month; and
 Key Result Duties & Responsibilities
Area
As designated Electronic File Remittance (ERF) Handler
ayroll-
elated 8. List of employees from the agency who retired, separated,
ervices resigned or transferred to other agencies.
9. Ensure that the ERF complies with the format prescribed
by GSIS and the indicated Business Partner numbers of the
employees are correct and complete.
 Key Result Duties & Responsibilities
Area
ayroll- As designated Electronic File Remittance (ERF) Handler
elated
10. Accomplish the proper membership updating form for
ervices employees in their agencies;

11. Coordinate with the agency’s AAO to ensure that

membership updating forms are forwarded to the GSIS
membership coordinators before the monthly remittance is
paid;
 Key Result Duties & Responsibilities
Area
ayroll- As designated Electronic File Remittance (ERF) Handler
elated
12.Ensure that the monthly remittance for premiums and
ervices loans is paid before the 10th of the month following the due
month; and

13. Prepare the membership updating forms addressing the

RBIs, if applicable, before the preparation of the following
month’s remittance file.
 Key Result Duties & Responsibilities
Area
Payroll- As designated DepEd Verifier:
elated 1. Act on all e-mailed requests for net take-home pay (NTHP)
Services verification received from the following, who are within their
scope of responsibility:

a. DepEd personnel, for their own APDS transactions with the APDS
accredited private entities and government financial institutions
such as the Land Bank of the Philippines;

b. GSIS Authorized Agency Officers (AAOs), for DepEd personnel’s

GSIS loan applications;
 Key Result Duties & Responsibilities
Area
Payroll- As designated DepEd Verifier:
elated c. Designated Provident Fund (PF) loan processors, for
Services DepEd personnel’s PF loans; and

d. Central/Regional/Schools Division Office and Implementing

Unit Secondary School Personnel Officers, for DepEd
personnel’s loans under the Home Development Mutual Fund
(HDMF) or Pag-IBIG, for brevity;
 Key Result Duties & Responsibilities
Area
As designated DepEd Verifier:

ayroll- 2. Strictly follow the “Procedures for Verification of the Net Take Home Pay
(NTHP) by the DepEd Verifier under the APDS”, both for Loans and for
elated Insurance Premia and Membership Dues/Contributions, as stated in Annex B
ervices of Enclosure 2 and Annex C of Enclosure 3 of the DepEd Order (DO) No. 18, s.
2018;

3. Exercise diligence and prudent judgment to ascertain that the pertinent

information to be used as contained in the e-mailed request, are:

a. Complete, as required in the said Annex B of Enclosure 2 and Annex C of

Enclosure 3 of DO No. 18, s. 2018 (both Annexes attached for your
reference);

b Authentic, based on the information in the official payroll.

 Key Result Duties & Responsibilities
Area
As designated DepEd Verifier:

ayroll- 4. Record information on applications for loans under the following:

elated a. GSIS Financial Assistance Loan Program for DepEd Personnel
ervices (GFAL) to be relayed by the AAO; and

b. Pag-IBIG loans to be relayed by the Head of Personnel

Division/Unit in the Central/Region/Schools Division Offices and
Implementing Unit secondary schools.
 Key Result Duties & Responsibilities
Area
ayroll- As designated DepEd Verifier:
elated 5. Submit to the Regional Payroll Services Units the monthly report
ervices of financial obligations verified, with status (e.g. released, cancelled,
etc.).

6. Prepare other reports in relation to these duties and responsibilities

for submission to the DepEd Schools Division Office, Regional Office,
Central Office, and concerned

7. Check that the contractual interest rate of the loans being applied
for are within the DepEd prescribed ceilings, as follows (based on DO
No. 18, s. 2018):
 Key Result Duties & Responsibilities
Area

8. Maintain the confidentiality of personal information of DepEd

ayroll- personnel to which he/she has access due to the nature of his/her
elated duties and responsibilities as Verifier.
ervices 9. Submit to the Regional Payroll Services Units the monthly report
of financial obligations verified, with status (e.g. released, cancelled,
etc.).

10. Report directly to the DepEd official that designated him/her as

Verifier and to the concerned APDS Task Force, in addition to his/her
immediate supervisor prior to this designation.
 Key Result Duties & Responsibilities
Area
ayroll- 10. Coordinate with other DepEd offices/personnel who are
elated involved in APDS transactions, such as the Administrative and
Finance Division/Unit, and, in particular, the Regional Payroll
ervices Services Unit, and the AAOs, APDS Task Forces, strictly for
official use.

11. Perform other related tasks as may be assigned by

immediate superior.
 Key Result Duties & Responsibilities
Area
Budgeting System
Budgeting
ervices
1. Assist in the conduct of orientations and
workshops on the budgeting system

2. Assist and gather data in the conduct of review of

the budgeting system towards its continuous
improvement.
 Key Result Duties & Responsibilities
Area
Budget Preparation
Budgeting 1. Assist in identifying and gathering of data needed in the preparation of
ervices budget proposals and other special budgets

2. Provide clerical support in the preparation of budget proposals

3. Act as Liaison Officer to DBM, NEDA and other oversight bodies

4. Respond to budget queries by referring to appropriate documents (e.g.

issuances, memos, notes and justifications)

5. Review completeness of supporting documents of claims as to compliance

with budgeting, accounting and auditing rules and regulations
 Key Result Duties & Responsibilities
Area
Budget Execution
Budgeting 1. Assist in gathering of data needed in the preparation of cost
ervices efficiency computations
2. Prepare data needed to approve obligation requests

3. Gather data needed to evaluate and prepare status report on

budget utilization

4. Prepares documents to approve fund transfer to other operating

units
 Key Result Duties & Responsibilities
Area

Budgeting Budget Accountability and Reports

ervices
1. Gather data needed in the preparation of budget
accountability
BIDS & AWARDS
COMMITTEE
COMPOSITION OF BIDS & AWARDS COMMITTEE
The BAC shall have at least five (5) members, but not more than seven (7)
members.

Chairman:
Co- Chairman:
Members ( 3 )
Alternate (2 )
 Designation & Term

. The members of the BAC shall be designated by the Head of Procuring

ntity. However, in no case shall the approving authority be a member of the
AC. Unless sooner removed for a cause.

. The members of the BAC shall have a fixed term of one (1) year reckoned
om the date of appointment, renewable at the discretion of the Head of the
rocuring Entity.
 Designation & Term

In case of resignation, retirement, separation, transfer, re- assignment, removal,

e replacement shall serve only for the unexpired term.

In case of leave or suspension, the replacement shall serve only for the duration of
e leave or suspension.

For justifiable causes, a member shall be suspended or removed by the Head of

e Procuring Entity
 Section 12: Functions of BAC
The BAC shall have the following functions:
advertise and/or post the invitation to bid
conduct pre-procurement and pre-bid conference
determine the eligibility of prospective bidders, receive bids
conduct the evaluation of bids
undertake post-qualification proceedings
recommend award of contracts to the Head of the Procuring Entity or his
duly authorized representative
 Section 12: Functions of BAC

That in the event the Head of the Procuring Entity shall disapprove such
commendation, such disapproval shall be based only on valid, reasonable and
ustifiable grounds to be expressed in writing, copy furnished the BAC; recommend the
mposition of sanctions in accordance with Article XXIII.

Perform such other related functions as may be necessary, including the creation of a
echnical Working Group from a pool of technical, financial and/or legal experts to
ssist in the procurement process.
 Section 12: Functions of BAC
In proper cases, the BAC shall also recommend to the Head of the Procuring Entity the use
of Alternative Methods of Procurement as provided for in Article XVI hereof.
 Section 12: Functions of BAC
The BAC shall be responsible for ensuring that the Procuring Entity abides by the
standards set forth by this Act and the IRR, and it shall prepare a procurement monitoring
report that shall be approved and submitted by the Head of the Procuring Entity to the
GPPB on a semestral basis. The contents and coverage of this report shall be provided in
the IRR.
 BAC
SECRETARIAT
 SEC. 14. BAC Secretariat

To assist the BAC in the conduct of its functions, the Head of the Procuring Entity shall
reate a Secretariat that will serve as the main support unit of the BAC.

The Head of the Procuring Entity may also designate an existing organic office within
he agency to serve as the Secretariat.
 Responsibilities BAC Secretariat

1. Act as the main support unit of the BAC;

2. Provide administrative support to the BAC and the TWG, if necessary;
3. Organize and make all necessary arrangements for the BAC meetings as well as
TWG meetings, if necessary;
4. Attend BAC meetings as Secretary;
5. Prepare Minutes of the BAC meetings;
6. Take custody of procurement documents and be responsible for the sale and
distribution of bidding documents to interested buyers;
 Responsibilities BAC Secretariat

Act as the central channel of communications for the BAC with the
nd-users, PMOs, other units of the line agency, other government
gencies, providers of goods, civil works and consulting services, and
he general public;

Assist the BAC in preparing drafts of BAC resolutions; and

Provide utmost priority to BAC assignments over all other duties and
esponsibilities, until the requirements for the procurement at hand are
ompleted (Jury Duty).
INSPECTORATE
TEAM
 INSPECTORATE TEAM
The Inspectorate team shall be in charge of the overall conduct of
he following:

. pre-delivery
. delivery
. post delivery inspection of the DepEd procured goods
 DESIGNATED
PROPETY CUSTODIAN
 Property Custodians
he designated Property Custodian perform, among others, important
orkloads that include the

. receipt, issuance and maintenance, safekeeping of

upplies, materials and equipment and other properties and
acilities of the school.
OBSERVERS
 SEC. 13. Observers

o enhance the transparency of the process, the BAC shall, in all stages of the
rocurement process, invite, in addition to the representative of the Commission on
udit, at least two (2) observers to sit in its proceedings, one (1) from a duly recognized
rivate group in a sector or discipline relevant to the procurement at hand, and the other
om a non-government organization: Provided, however, That they do not have any
rect or indirect interest in the contract to be bid out. The observers should be duly
gistered with the Securities and Exchange Commission and should meet the criteria for
bservers as set forth in the IRR.
 HEAD OF
PROCURING
ENTITY
( HOPE )
 Responsibilities of the Head of the Procuring Entity

he Head of the Procuring Entity, or his duly authorized representative, shall have the following
sponsibilities in the procurement process:

He/she must ensure that the APP is regularly prepared, reviewed and updated by the PMOs and
nd-user units, in accordance with the guidelines set forth herein.

He/she must also approve the same, or delegate the approval authority to a second-ranking official.

He/she must ensure that all procurements are in line with the APP.

4. He/she must establish the BAC and the BAC Secretariat in accordance with the guidelines
previously discussed.
 Responsibilities of the Head of the Procuring Entity

e Head of the Procuring Entity, or his duly authorized representative, shall have the following responsibilities in the
ocurement process:

5. Upon submission by the BAC of the recommendation for award, the Head of the Procuring
Entity or his/her representative must approve the same.

6. He/she may, however, disapprove the recommendation but only on the basis of valid, reasonable
and justifiable grounds to be expressed in writing, and furnished to the BAC.

7. He/she must ensure that the BAC and the BAC Secretariat gives utmost priority to BAC
assignments over all other duties and responsibilities, until the requirements for the said
assignments at hand are completed. (IRR-A Section 14.3)
 Responsibilities of the Procurement Unit/Office and the BAC Secretariat

1. Act as the main support unit of the BAC;

2. Provide administrative support to the BAC and the TWG, if necessary;
3. Organize and make all necessary arrangements for the BAC meetings as well as TWG
meetings, if necessary;
4. Attend BAC meetings as Secretary;
5. Prepare Minutes of the BAC meetings;
6. Take custody of procurement documents and be responsible for the sale and distribution
of bidding documents to interested buyers;
THANK YOU