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Step Responsible PROCESS/ ACTIV Details References No. Personnel !TY FieldO OUs

Record cash advances [from • Vouchers Record all cash • Accounting advances QP-R13-FAD·02 (A·E)] in • PSL (FM-QP- 1 Clerk Process Summary Logsheet R13-FAD-03- 01)

• Receive Liquidation Report (3 Copies) and supporting documents ( 1 original copy and 2 duplicate copies)

• Record receipt in Process Summary Logsheet

• Liquidation • Review com pletcness and Report (LR) Receive and appropriateness of supporting

Review Accounting documents. • Attachments 2 Clerk Liquidation

Report • For liquidated actual expenses • PSL (FM·QP· exceeding amount of cash R13-FAD-03- advance received, process 01) reimbursement according to QP-R13·FAD-02 (A-E)

• For liquidated actual expenses less than the amount of cash advance received, endorse to Disburin Officer for refund.

PROCEDURE TITLE PROCESSING OF LIQUIDATION OF CASH ADVANCES This process starts from the receipt of Liquidation Report with supporting

SCOPE documents from the liquidating personnel up to the release of the approved ltcutdanon report for record

PURPOSE To define the standard procedure of processing of liquidation of cash advances in accordance with the existing accounting and auditing rules

PROCESS DESCRIPTION INPUT PROCESS OUTPUT

LR, SDs Processed LR Liquidating Processing of Liquidation of liquidating

Personnel Cash Advances Personnel, COA

DESCRIPTIVE STATEMENT: The process starts from the receipt of duly accomplished Liquidation Report with attached required supporting documents from the liquidating personnel up to the released of approved liquidation reports for record.

~ 00

DILG REGION Xiii fCARAGA) QUALITY PROCEDURE (QP)

rg"!l.ii§l!ii\111 P·R13·FAD·03

• Receive cash refunded and Deposit slip bank deposit slip, • prepare deposit to FOU bank account

Disbursing • Reproduce validated deposit 3 Officer Process refund slip in 2 copies. Forward

original copy to accounting clerk, issue duplicate copy to liquidating personnel and Validated • retain a copy. Deposit Slip

• Prepare transmittal letter and Accounting Prepare all supporting documents • Transmittal 4 Clerk Transmittal Letter

Provincial • Sign Transmittal Letter • Transmittal s Director Sign Transmittal Letter

Adm.in Staff • Process outgoing

6 (Records lo· Release communications as per QP-

charge) documents R13-FAD-ll(A-F)

• Record release date in PSL • PSL (FM-QP- 7 Accounting Record release R13-FAD-03- derk 01)

Regional Office (RO) 1 • Transmitted

Receive • Process receive LRs as per QP- LRs and Records Officer Transmitted LRs R13-FAD·ll supporting

from FOUs documents

2 • Vouchers Record all cash • Record cash advances [from Regional advances QP-R13-FAD-02 (A-E)) in • PSL (FM·QP· Accountant Process Summary Logsheet R13-FAD-03-

01) 3 Accounting Staff Receive and • Receive Liquidation Report (3 • Liquidation

Process Copies) and supporting Report (LR) Liquidation documents ( 1 original copy

Report and 2 duplicate copies)

• Review completeness and appropriateness of supporting documents.

• If the Liquidation documents are complete, assign Liquidation Report (LR) Number, determine /calculate actual expenses incurred for liouidation, forward to

~j r?

r~i91Hii§iiiiMI P·R13-FAD·03 S- "" DILG REGION Xlll fCARAGA)

f- ~ QUALITY I i PROCEDURE (QP)

~ ... -~

Regional Accountant

4 Regional Review and • Review as to completeness of • Liquidation Accountant Certify supporting documents; and Report (LR)

Liquidation correctness of accounting Report entries in DV.

• If found complete and • Checklist appropriate, determine supporting /calculate actual expenses documents incurred for liquidation, Post I update corresponding Subsidiary Ledger, affix signature

• If incomplete and inappropriate, return to liquidating personnel for completion of requirements as per attached checklist, return to the Processor for appropriate action.

• For liquidated actual expenses exceeding amount of cash advance received, process reimbursement according to QP-R13-FAD·02 (A-E)

• For liquidated actual expenses less than the amount of casb advance received, endorse to Cash Section to process refund.

• Receive cash refunded and • Official 5 issue Official Receipt to Receipt

Cashier Process refund liquidating personnel

• Deposit to Bureau of Treasury

6 • Submit copy of OR to Regional Liquidating Submit OR Accountant Personnel

7 Regional Retain Records • Retain all records generated in • R13·SP-02 Accountant accordance with Control of

Retained Documented Information Procedure and Masterlist of Records (SP·R13- 02)

10.16.17

~g!i@&iiiii!!I P·R13-FAD-03

7.8':'~ . "'~ DILG REGION XIII (CARAGA) u DILG ~ QUALITY . . il PROCEDURE (QP)

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T

Top Management Regional QMR Process Owner

AMACION, CESO UI DO~R~NAV CAO/OIC-Asst Regional Director Accountant Ill

Legal Basis • Relevant COA guidelines [2012-001 dtd. June 14, 2017) • Government Accounting Manual (GAM) for National Government Agencies dated January 05, 2016 • COA Circular No. 2017-001 dated June 19, 2017

Definition of Terms: • LR - Liquidation Report • SD - Supporting Documents • COA - Commission on Audit

rgli!iili§ll•i!i! P·R13·FAD·03

DILG REGION XIII [CARAGA) QUALITY PROCEDURE (QP)

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I Origjnaf & 1 I Uquidltioft of c..11 Advao<4t T rtYtl Uqu- Rtport "°"" d>.lf signod """""" Trrtef O!det (duty--""°"--) 2ntOXcopiet

ltinewyof Tra¥'91 (duty approrld upon~ adnra) 2aroxcopin

REVISSl ITIEAARY OF TRAYel.(bated on actual._ 1~&1 inc:urrtd) ....,...... REVISED TRAVEL ORDER {bned on actual elate of tnvel)

2 xerox copies

Memo'liksNg~tttw 2 xtrox copies

1 o.;gJna 11 ...., ~ o1._,.,,,,. copy

Bus- 1 Origina & I """" copy

Boottidlel. IO!iginat&I~ copy

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TerminllFtt 1 Orlgloal & I xero> copy

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c.rtificm Ea,,...... (bolow Pl00.00-olox-) I Original & I ,.,.,

copy

RER {- PlOO.OOamo<ml ol,,_ I O<lgioal & 1 ,..,., copy

CHECKLIST OF SUPPORTING DOCUMENTS

1 ofl 10.16.17 Ell Date !Rev.~;·

rili!•i!ul§.!ii!!!! ~ FM-QP·R13·FA1).()3.()2