manual financial dao

8/11/2019 Manual Financial DAO

1/36

Republic of the Philippines

Department of Environment and Natural Resources

Visayas Avenue Diliman Quezon City

Tel Nos.

929 6626

to

29; 929 6633

to

35

929 7041

to

43; 929 6252; 929 1669

Website: http://w.denr.gov.phE-mail: [email protected]

M R

2 14

DMINISTR TIVE ORDER

NO. 2014

4

SUBJECT M NU L OF UTHORITIES ON FIN NCI L

M TTERS

In the interest of senice and in line with the implementation of the DBM-

approved DENR Rationalization Plan pursuant

to

Executive Order 366 a Manual of

Authorities on Financial Matters is hereby prescribed.

The attached Manual shall enhance

tr nsp rencyi ccount bility

and serve as

reference to expedite the processingiapproval of documents pertaining

to

Financial

Matters. It shall provide guidance to officials and employees on the delegated authorities

at the Central Office Bureaus Regional Offices PENROs and CENROs.
http://w.denr.gov.ph/mailto:[email protected]:[email protected]://w.denr.gov.ph/


2/36

epartmentof Environment and

Natural

Resources

anual o

Authorities on

Financial

atters

TABLE

OF

CONTENTS

ACRONYMS

FINANCIAL

MAllERS

Page

1 GENERAL PROVISIONS

Purpose and Objective... ... .. . . ... . . . . ..

Meaning of

Approval

.... ..... .. .

Delegated

Authority..

.. . .. .. .... .. .. ...... . ...... . . ..... ..

II FINANCIAL

Obligation

Request ObR)

. . .

. .

. .

. .

. .

.

. .

.

. .

. . . ..

Disbursement Voucher

DV)

.. . . . . . . . . . .

eckslAuthonty

to

Debit

Account

ADA)

. . . . .. .. . .

. .

. .

.

. .

Sub-AllotmentAdvice SAA) Notice ofTransfer of Allocation

NTA)


3/36

epartment of Environment

and Natural

Resources

anual of uthorities on Financial Matters

CRONYMS

ABD Assistant Bureau Director

ADA Authority to Debit Advice

ARD MS

Assistant Regional Director for Management Services

ARD Assistant Regional Director

ASEC Assistant Secretary

ASEC FA

Assistant Secretary for Finance and Administrative

ASEC FASPs Assistant Secretary for Foreign Assisted and Special Projects

ASEC PPlA Assistant Secretary for Planning, Policy and International Affairs

AGDB Authorized Government Depository Bank

BD Bureau Director

BIR Bureau of

Internal Revenue

BTr Bureau of the Treasury


4/36

Manual of uthorities on

Financial

Matters

-m

epartment ofEnvironment and Natural esources

DC

Dir

Dir S

Dir

FMS

ir

F SPs

Dir

HRDS

Dir

PPS

DOF

DOJ

DV

EMB

F Rs

Fin

FMS

Division

Chief

Director

Director

for

dministrative

ervice

Director for Financial

and Management

Service

Director

for

Foreign

ssisted

ProjwtsService

Director

for HumanResources

Development

Sewice

Director

fur Planningand Policy Service

Department of Finance

Department

of Justice

Disbursement

Voucher

EnvironmentalManagement Bureau

Financial ccountability Reports

Finance

Financial

and

Management Service


5/36

Manual of uthorities on Financial Matters

Department of Environment nd atural Resources

ObR Obligation Request

OR Official Receipt

PCF petty Cash Fund

PENRO

Provincial Environment and Natural Resources Officer

PPMP Project Procurement Management Plan

PS Personnel Services

RATA Representation and Transportation Allowance

RD Regional Director

SAA Sub-Allotment Advice

TO Travel Order

USEC Undersecretary

USEC PPFAPs Undersecretary for Planning Policy and Foreign Assisted Projects

USEC AIS Undersecretary for Administration and Information Systems

WFP Work and Financial Plan


6/36

anualof

uthorities

on Financial atters

epartment

of nvironment nd

Naturd Resowces

SUBJECT: GENERAL

PROVISIONS

TOPIC:

PURPOSE

AND OBJECTIVES

SECTION

Page f

21

In

line

with

the

thrust

of

the

government

to safeguard public expenditures,

the

Department of Environment and Natural Resources DENR)

adopts

this Manual of

Authorities

to

define the limits

of

authority at all levels of management in the

Department.

The DENR Manual

of Authorities is in

compliance with

the provisions of the Anti-

Red

Tape ct of 2007

and

other

pertinent Civil

Service Commission

CSC) Rules

and

Regulations in

relation

to the various

guidelines and directives from the Departmentof

Budget and Management DBM) and the

Commission on

Audit COA)

on fiscal

budget

management.

All

other authorities not included

in

this

Manual

remain with

the

Secretary

unless


7/36


epartment of Environment and

atural

Resources

SUBJECT: GENERAL PROVISIONS

TOPIC: MEANING OF APPROVAL

SECTION I

Page

2

of

2

The action of approving authorities indicated in this Manual is based on due

diligence and Completed Staff Work (CSW) e.g. processed by the concerned

stafflpersonnel. In cases where further approval of higher authorities and agencies

external to the Department is necessary, the signature of the approving authorities

listed in the Manual should not be taken to mean final approval.

The symbol and terms as used in this Manual shall mean as follows:

a. The comma ( , ) shall mean that the preceding officials' initial while the last

official signs;

b. The bar ( I shall mean that concerned official signs;

c. The or shall mean that the second official shall sign in the absence of the


8/36


9/36


epartment of Environment and Natural Resources

SUBJECT: FINANCIAL

TOPIC: OBLIGATION REQUEST ObR)

SECTION II

Page

4

of

2

Ref.: A 1

LIMITS OF REQUESTING

AUTHORITY OFFICIAL1

CERTIFYING

OFFICIAL2

LEGAL

BASES

1. Central Office

Regardless of

Amount

2. Bureau

-

S

Regardless of

Amount

Concerned DCIEnd-

User

3. Bureau-L

Regardless of

Amount

Concerned DCI End-

User

4. EMBIMGB

Regional

Regardless of

Chief Budget Div.3 or Asst. Div.

Chief or Designated In-Charge

Budget Officer or Designated In-

Charge

Concerned DCI End-

User

COA Circular No.

2005-001 dated

28 February 2005

Chief Budget Section or

Designated In-Charge

Concerned DCI End-

User

Budget Officer or Designated In-

Charge


10/36

anualof

uthorities on Financial

atters

Department

o Environment nd Natural esources

I

SECTION

Page 5

of

2

Ref. A to A2

LEGAL

BASES

SUBJECT: FINANCIAL

APPROVING

AUTHORITY

Dir

FMS or DirAS

ABD

or

BD

ABD

or

BD

RD

ARD MS

or

RD

P fNRO

or

TOPIC:

DISBURSEMENT

DESCRIPTION

1

Personnel

Services5

CentralOPfice

Bureau S

Bureau

L

EMBIMGB

Regional

Region

PENRO

VOUCHER

DV)

LIMITS

OF

AUTHORITY4

Regardlessof Amount

Regardless

of Amount

Regardlessof Amount

Regardlessof Amount

Regardless

of Amount

Regardlessof Amount

CERTIFYING

OFFICIAL

Chief AccountanF

Accountant

Accountant

Accountant

Accountant

Accountant


11/36



PENRO

3. Mandatory

Expenditures8

Central Office

SECTION II

Page

6

of 2

Ref.:A to A2

LEGAL BASES

SUBJECT: FINANCIAL

TOPIC: DISBURSEMENT VOUCHER DV)

Bureau S and L

DESCRIPTION

EMBIMGB Regional

LIMITS OF

AUTHORITY

CERTIFYING

OFFICIAL

APPROVING

AUTHORITY

Up to P100K

Above PlOOK

Up to P 5M

Above P 5M

Up to P 500K

Above P500K

Regardless of

Amount

Accountant

Accountant

Chief

Accountants

Accountant

Accountant

Accountant

Authorized DC

PENRO

Dir FMS or Dir AS

ASEC FA

ABD

BD

RD or

Authorized DC


12/36

anualof u thoriti s

o

Financial

Matters

Department

o

Environment

and Natural Resources

SUBJECT:

FINANCIAL

I

TOPIC:

DISBURSEYENT

VOUCHER

(DV)

Bureau

S

and

Region

Up to

P

500K

Above P50OK

EMBlMGB Regional

Up

t

P

500K

Above P500K

Regardlessof

Amount

CERTlNNG

OFFICIAL

Accountant

Accountant

ccountant

Accountant

Accountant

Accountant

Accountant

APPROVING

ABD

BD

RD or

Authorized

DC

ARD

MS

RD or

Authorized ARD

Authorized DC

PENRO


13/36


a


and

Natural Resources

SUBJECT: FINANCIAL

TOPIC: CHECKSI UTHORITY TO DEBIT ACCOUNT ADA)

RECOMMENDING APPROVING

1. Personnel

Sewices

DESCRIPTION

Bureau - S

LIMITS OF

AUTHORITY

Central Office

Bureau L

Dir FMS or Dir AS

APPROVAL

Signing)

Regardless of

Amount

AUTHORITY

Countersigning)

Cashier

Regardless of

Amount

Regardless of

Amount

Region

Cashier or

Designated

Cashier

EMBIMGB Regional

ABD or BD

Cashier

ABD or BD

Regardless of

Amount

Regardless of

Amount

Cashier

Cashier

RD or Authorized DC

ARD MS or RD

SECTION II

Page

of 21

Ref.: A2

LEGAL

BASES


14/36


15/36

D e pa r tm e n t o f Env i ronment nd Na tura l Resources

Manual

of

uthorities on Financial Matters

SUBJECT: FINANCIAL

3.

Mandatory

Expenditures

SECTION II

TOPIC: CHECKSI UTHORITY TO DEBIT ACCOUNT ADA)

Central Oftice

DESCRIPTION

Up to P 5M

Above P 5M

Cashier

Cashier

LIMITS OF

AUTHORITY

RECOMMENDING

APPROVAL

Signing)

Bureau S and L

APPROVING

AUTHORITY

Countersigning)

EMBlMGB Regional

Up to P 500K

Above P500K

Region

PENRO

4.

Transfer of Funds

Cashier

Cashier

Regardless of Amount Cashier

Up to

P 500K

Above P500K

Up to PIOOK

Above PIOOK

Dir FMS or Dir AS

ASEC FA

Cashier

Cashier

Cashier

Cashier

ABD

RD or Authorized

DC

ARD MS

RD or Authorized

ARD

Authorized DC

PENRO

Page

1 of 21

Ref.: A2

LEGAL

BASES


16/36

Manual o f Authorities on Financial

atters

Department o Environment and Natural Resources

SUBJECT: FINANCIAL

TOPIC:

SUB-ALLOTMENT ADVICE SAA) NOTICE OF

TRANSFER OF

ALLOCATION

NTA)

LETER ADVICE O f ALLOCATION LAA)

2.

Transfer

of fundsg

thru SAAl

L A ,

rom

Region to PENROs

and from

Bureau to

Regions

DESCRlPnON

1.

Transfer of funds

thru SF

LA4 from

Central Off ce

to

Bureaus, Regions,

PENRO's

Bureau S Regardless of

mount

LIMITSOF

AUTHORl Y

up

t

p 5 ~

~t>ow 5 ~o PIQM

bove PlOM

to

P15M

Above P15M

ABD

RECOMMEND1NG

APPROVAL

Chief

Budget

Div.

Dir FMS

ASEC FA

USEC

AIS

APPROVING

AUTtjORlfY

Dir FMS

ASEC FA

USEC

AIS

SecretarylCOS

Bureau

L

Regardless of

Amount

ChiefA0

(Fin

)

BD

SECTION II

Page t 1 of 21

Ref.:

A

to A4

LEGAL

BASES

DBM-NBC

551

dated

January

2,

2014 on Release

of Funds


17/36


zh

epartment o fEnvironment and atural Resources

SUBJECT: FINANCIAL

TOPIC:

COLLECTIONS

DESCRIPTION

1. Signs Order of Payment on

Government Transactions

Central Office

Bureau S

Bureau L

EMB MGB Regional

Region

LIMITS OF

AUTHORITY

Regardless of Amount





APPROVlNG

AUTHORITY

Chief Accountant or

Authorized Representative

Accountant or Authorized

Representative


Representative


Representative


Representative

SECTION

II

Page

2

of

2

Ref.: A4

LEGAL

BASES


18/36

anualofAuthorities

on Financial

atters

Department o

nvironment nd

Natural Resources

SECTION

Page 13

of21

Ref.:

A4

LEGAL

BASES

SUBJECT:

FINANCIAL

TOPIC:

COLLECTIONS

DESCRIPTION

eg

ion

PENRO

CENRO

LIMITS

OF

AUTHORITY

Regardless

of

Amount

Regardlessof Amount

APPROVING

AUTHORITY

Cashier

Cashier

Credit

Officer


19/36


Department o f Environment nd atural Resources

SLIBJECT: FINANCIAL

Remittances to BIR, GSIS,

HDMF, PhilHealth and other

Government and private

entities

TOPIC: REMITTANCEii

Deducted from salaries,

wages, and others

DESCRIPTION

Central Office

Bureau S and L

RECOMMENDING

APPROVAL

MGBIEMB Regional)

APPROVING

AUTHORITY

Chief Accountant

Accountant

Accountant

Dir FMS or Dir AS

Chief A 0 Fin.

)

BD

Chief A 0

SE TION

Page 14 of 21

Ref.: A4 toA5

LEGAL

BASES


20/36

Manual

of

Authorities on

Financial

Matters

epartment o

Environment

and Natural Resources

SUBJECT:

FINANCIAL

TOPIC: FIDELITYBOND

j

7

ECOMMElgDlNG

DESCRIPTION APPROVAL

CentralOffice

Bureau S

Bureau L

EMBIMGB

Regional

Region

ChiefA 0 ABD

Chief A 0 (Admin)lABD

Chief

A 0

Chief A 0

(Admin)

BD

BD

RD

or

Authorized

DC

ARD MS

PENRO or


21/36


22/36

Manual of uthoritieson Financial Matters

Department

of nvironment

and

atural Resources

SECTION

Page 17

of

21

Ref.: A5 to A6

LEGAL

BASES

SUBJECT:

FINANCIAL

TOPIC:

WORK AND FINANCIAL

LIMITSO AUTHORITY

1 Work and

Financial Plans

Modification Revision of

Financial Plan

MDP

a. Regular Fundl

CARP

and

other regular Projects

Central

Office

Bureau S

P U N

WFP)

RECOMMENDING

APPROVAL

Dir

PPS

and

Dir

FMS

and ASEC

PPlA

and

ASEC

FA

Chief PMDlPlanning

Officer

and

Chief A 0

Fin.) FinanceOfficer

and

BD and ASEC

FA

and ASEC PPlA

APPROVING

AUTHORIIY

USEC PPFAPs

USEC PPFAPs


23/36


24/36


25/36



and

Natural Resources

SUBJECT: OTHER TRANSACTIONS

1.

Approval

I

igning of Withdrawal

Applications

a. Statement of Expenditures

SOE) and Request for

Replenishment

2. Approval of Special

CommitmentI etter of

Dir FMS and ASEC

FASPs

b. Request for Direct

Payment of Goods and

Services Per LoanlGrant

Agreement

14

Dir FMS and ASEC

FASPs

Dir FMS and ASEC

FASPs

APPROVING

AUTHORITY

SEC PPFAPs

USECPPFAPs

USEC PPFAPs

SECTION II

Page

20

of

21

BASES


26/36

Manual

of uthorities onFinancial Matters

6

epartment o

nvironment

and

atural

Resources

SECTION

Page 21

of

21

LEGAL

BASES

FINANCIAL MATTERS

REQUIRING

CLEARANCE ANDlOR

APPROVAL FROM

THE SECRETARY

DESCRtPTlON

1

Utilization

of

and Purpose for

which savings generated from

regular

programs

and

special

projects

shall

be used:

a.

for Funds downloaded to

Regional Offices which

generated savings of

more

than P 500 00.00

b

for Funds

downloaded to

Bureaus

which

generated

savings of more

than

P500 OOO.OO

c for all Funds managed

by

the

Central

Office

2 Augmentation or Providing

additional funds to

Bureaus or

RECOMMENDING

APPROVAL

APPROVING

AUTHORlW


27/36



Annex A

A-I

COVERAGE AND GENERAL PROVISIONS

1

FINANCIAL

A. OBLIGATION REQUEST (ObR) (p

4

The Obligation Request is being prepared by the Budget Division based on the availability of allotment

and forward to requesting partylend user for signature of Box

A .

The amount of obligation shall be

checked by the Budget Officer against the allotment as shown in the Registry of Allotments and

Obligations (RAO) for: Personal Services (RAOPS); Maintenance and Other Operating Expenses

(RAOMO); Capital Outlay (RAOCO); and Financial Expenses (RAOFE) before posting ObR.

1. The Box A portion 'Certified as to the Charges to appropriationlallotment necessary,

lawful and under my direct supervision shall be signed by the End User.

2. The Box B portion Funds Available Certified as to the appropriationlallotment available

and obligated for the purpose as indicated above shall be signed by the Chief Budget

Division.

No.Date number assigned to the ObR and date of preparation by the Budget Division. The

numbering shall be as follows:


28/36


29/36



and

atural Resources

salaries and wages, commutable allowances, honoraria and other similar payments to

officials and employees, and petty operating expenses.

(New Government Accounting System NGAS Vol.

I

ec. 35)

Cash Advance for Travel

(Officials and Employees)

Local travel cash advances shall

e

liquidated within twenty

(20)

days upon return to

permanent official station.

Payment shall be subject to the liquidation of previous travel. Unliquidated amount

shall be effected thm payroll deduction,

(COA Circular No.

2012-004

dated

28

November

2012

entitled Demand for

Immediate Liquidation and Settlement of

All

Cash Advances Outstanding as of

December

31,201 1;

DENR Memorandum from the Secretary dated

2

January

2013

entitled Immediate

Liquidation of All Outstanding Cash Advances as of 31 December 2011 and

h e n d i n g Travel Order Form pursuant to Commission on Aud ii Circular No.

2012-

004 Dated28 November 2012 ; and DENR Travel Order FMS Form No.34)

(New Government Accounting System NGAS Vol. I ec. 36)

2.

Petty Cash Fund (by Petty Cash Custodian)


30/36

epartmentof nvironment and Natural Resources

Manual o Authorities on Financial atters

NOTICE 0 6 TRANSFER OF ALLOCAION NTA) p

11)

Fund

transfers to Operating

Units

OUs)

shall be

thru S M , the

coveringcash

support shall

be:

a. AdditionalNCA shall be issued by the

DBM

direcdy to the recipient OUs;

b.

Notice of

Transfer

of Allocation NTA)

t he

departrnentlagency

shall

instruct

their Modified

Disbursement

Scheme-Government Servicing Bank

MDS-GSB)o transfer specific

amount

out of their

NCA

available h k alance,

to

the existing

regular

MDS accounts of

the

OUs.

It is understood

that

the

individual

MOS-GSB

of

the

recipient

OUs

shall be

the same MOS-GSB s hat used by the transferring depwbnentlagency.

eport

of tfie transferred allotment andlor NTAs

made

shall

serve

as a basis

for

determination of the

adjusted

funding levels of agencies concerned.

National

Budget

Circular-NBC

No.

480

3.4

3.4

dated

22

May

m

entitled

Fund

Transfers to

merating

UniPs

and National Budget Circular

N5C

No #&A dated June 18, 2003 entitled

ClarificalEon

on the Pmedures Relative to Fund

Transkm

to

Operating Units )

Every officer of

any government

gency whose

duties

permit or require the possession or custody

of

government funds or property shall

be accountable

thereof

and for

th safekeeping

thereof in


31/36


32/36

anual

of uthorities on Financial

Matters

epartment of Environment nd Natural Resources

2.

Financial

Ran FP)

hall

present the monthlylquaderly financial

operating

requirements of

the

Work

Plan

indicating

the

specific expenditures object for

each

functimlactivityipurpose and

project.

Where

a resenre

is imposed, the nnu l financial requirement shalt be the appropriation

net of

the

amount

reserved.

MODIFICATIONS

OF

WFPs

Changes

in Expenditure

Items)

Modlficatlonof Expenditure Components. Unless

specifically

authorized by RA 9162 o

change

or

modification

shall

be

made

in

the

expenditure

items

authorized in

aforesaid

Act

and

other

appropriations

or laws

unless

in cases of augmentations from savings in appropriation as authorized

under Section 2 5 5 ) ,Article V1 of the t 987 Philippine Constitution.

(Republic Act-RA

9f62

entitled

An

Act Approprlatlng

Funds For

The

Operation Of

The

Government

Of The

Republic

Of The

Philippines

From

January

7

To December

31, Twenty

Hundred

And

One, And

Fur Other Purp


33/36


34/36

Manual

o uthorities

on

Financial

Matters

-

epartment o

Environment

and

atural

Resources

i

Annex B

LIST OF LEGAL BASES

LAWSIGUIDELINES TITLEISU0JECT SECTION

FINANCIAL

Commission

on

Audit

{COA)

Circular No.

2 5

-001

dtd

28 Feb 2005

COA

Memo

dtd 13

Jan

2 6

New Government

Accounting System

(NGAS) Vol. II, Sec 46

COA Cir.

No.

2005-

01

dtd

28

Feb 2 5

Accounting

Policies

Related to

the

Budgetary

System

in

theNational,CorprateandLocalGovernmentSectors

Under

the New

Revised

Forms for Use in the Obligation and

Disburse-

ment of Funds Under the New Government

Accounting

System

AccountingPolicies Related to the Budgetary System

in

the National, Corporate

and

Local Government Sectors

Under the New

Government

Accounting System

(NGAS)

Accounting Policies Related to the Budgetary System

in

the

National, Corporate

and

LmaIGovernment

Sectors

Obligation

Request(0bR)

p 4

ObR

p 4

Disbursement

Voucher (DVJ

p

5-7

V

p 5-7


35/36


epartment of Environment nd atural Resources

LAWSIGUIDELINES SECTION

DBM NBC No. 488

dtd 22 May 2003

ecs 3.0,3.4

DBM NBC No. 488-A

dtd 18 June 2003

Fund Transfers to Operating Units

NGAS Vol.

I

Sec 22

Notice of

Transfer of

Allocation (NTA)

Ciarification on the Procedures Relative

to

Fund

ransfer to Operating Units

Government

Accounting and

Auditing Manual

(GAAM) Vol.

I

Secs

66 and

8

p l l

NTA

p 11

Teporting of Collections and Deposits

Collection

p 12-13

Bonding of Accountable Officers

Reporting

. . .

GAAM Vol. I, Sec

409

Collection

p 12-13

Collection

p

12-13

GAAM Vol. I, ec Remitlance Advice' Remittance

General Pmvisions

Fidelity Bond

p 15

ImO

~


36/36

I

m

.

m

L

:Fm

W

k

mm

m

I

m

I

manual financial dao

Documents