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 FLOW OF
FINANCIAL
TRANSACTION
DV Head of Requesting Unit with attach REQUIRED DOCUMENTS (
BOX A Signature)

ORS Head of Requesting Unit with attach REQUIRED DOCUMENTS (

BOX A Signature)

CHECK
Preparation of Check Advice and Check by Cashier Unit (BOX E of
DV) Check No. and Check Date

RECORD Check the VOUCHER if COMPLETE, PAID, already in four (4) copies
(Record Officer/ ADA 1)
FILING

ACCOUNTING Prepare JEV, record in the books of account, review if ALL documentary
requirements are complete and ready to submit to COA (BOX C of DV)
UNIT

ORD
(BOX D of DV), transmittal to COA
Preparation of Check Advice and Check

 BOX A of DV is already signed and with attach

documentary requirements

 BOX A & B of ORS is already signed

5

Record Filing

 Complete, Paid
 4 copies
 Logbook the vouchers
 Forward to Accounting every
Friday
Dates to REMEMBER

For Payroll
 SAA-LISTING usually to be receive on the
13th-14th of the month, the HR/PO may
already prepare the Region Payroll on the
10th of the month, since this transaction is
routinary, and only few adjustments may
change due to loans, increment/differential.
For REMITTANCES (if past due, will incur
PENALTIES & INTERESTS)

 BIR – every end of the month

 GSIS – every 10th of the following month

 PHILHEALTH – every 16th of the following month

 PAGIBIG – every 25th of the following month

For UTILITY BILLS (if past due, will incur
PENALTIES & INTERESTS)

 PLDT – every 25th of the month

 BCWD – every 26th or 27th of the month

 ANECO – every 6th or 7th of the following month

FINANCIAL
REPORTS
 Monthly (every 10th of the following month)

 Cashier’s Report

 Accounting Report
 Quarterly (every 10th of the following
month, after the quarter end)
April 10; July 10; October 10;
January 10

 Budget’s Report
 Semestral (every 10th of the following month,
after the semester end) July 10; January 10

 Supply’s Report on Inventory

 Annual (31st of January succeeding year)

 COA 2023-004
Updated Documentary Requirements for
Common Government 'Transactions

 R.A. 9184 and its IRR

Procurement Policies

 Government Accounting Manual

(GAM)
Forms and Instruction
“When 'I' is replaced
with ‘WE' even illness
becomes wellness” -
Malcolm X