LIQUIDATION REPORT (LR)

INSTRUCTIONS
A. This report shall be accomplished as follows:
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Agency name of the agency No./Date assigned number by the Accounting Unit and the date of the preparation of the report Responsibility Center Code code assigned to each cost center Particulars brief description of expenses incurred or deviation from original itinerary in case of travel expenses Amount amount of expenses covered by the report Total amount spent actual amount spent Amount of Cash Advance amount of cash advance received Amount Refunded excess of the cash advance received less actual expenses incurred Amount to be Reimbursed difference between cash advance received and actual expenses incurred Box A Certified: Correctness of the data above name and signature of the employee/officer who was granted the cash advance. Box B Certified: Purpose of travel/cash advance duly accomplished - name and signature of immediate supervisor of the official/employee who incurred the expenses. Box C Certified: Supporting documents complete and proper - name and signature of the head of the Accounting Unit; and JEV No. used as a basis in the recording of such liquidation in the General Journal JEV No. number of the Journal Entry Voucher taking up the Liquidation Report. The amount spent per Liquidation Report shall be taken up in the JEV, the refund shall be recorded in the Cash Receipts Journal or Cash Journal per official receipt, and the amount to be reimbursed shall be covered by another Disbursement Voucher.

B.

This report shall be prepared by the employee/officer who incurred the expenses and making the liquidation of the cash advance. It shall be prepared in two copies and shall be distributed as follows:
Original - Accounting Unit Duplicate Copy - Claimant/Officer/Employee's File

JOURNAL ENTRY VOUCHER (JEV)

INSTRUCTIONS
A. This form shall be accomplished as follows: 1. Agency name of the agency 2. JEV No. assigned JEV number by the Accounting Unit. The numbering shall be as follows:
00 00 - 0000 serial number (one series per year) month year

3. Date date of the JEV preparation 4. Responsibility Center code assigned to the cost center 5. Accounts and Explanation account titles and brief explanations of the transactions 6. Account Code account code as prescribed in the Chart of the Accounts

11. Certified Correct: name and signature of the Head of the Accounting Unit certifying the correctness of the entries in the JEV. B. This form shall be numbered by the Accounting Unit and shall be used for all transactions of the government, whether cash receipt, cash disbursement or non-cash transactions. C. It shall be prepared in two (2) copies by the Accounting Unit based on the transaction documents presented and distributed as follows: Original submitted to the COA Auditor together with the supporting documents

7. P Special/General Journal to which the debit or credit shall be recorded 8. Debit total amount debited 9. Credit total amount credited 10. Prepared by: - name and signature of the person who prepared the JEV

after recording in the journals Duplicate Copy retained by the Accounting Unit for file D. Accounting journal entries shall be reflected therein and it shall serve as the basis for recording the transaction in the books of accounts.

DISBURSEMENT VOUCHER (DV)

INSTRUCTIONS
A. This form shall be accomplished necessary, lawful and incurred as follows: under his direct supervision 1. Agency name of the agency 12. Certified (Box B) certification 2. DV No./Date number of the Head of Accounting assigned to the DV by the Unit/Authorized Official that the Accounting Unit and the date of supporting documents are DV preparation. It shall be complete and proper and put a numbered as follows: check mark in the appropriate box below: 00 00 0000 Serial number
(one series each year ) Month Year

Cash available Subject to ADA

13. Approved for Payment (Box C) approval of the Head of the Agency or Authorized Official on the payment covered by the DV. 14. Received Payment (Box D) acknowledgement by the claimant or his duly representative for the receipt of the check/cash and the date of receipt. The claimant/payee shall indicate the no. and date of check/ADA, bank's name and branch and OR no. and date. 15. ALOBS No. and Date - assigned ALOBS No. and date for reference 16. JEV No. and Date - assigned JEV No. and date for reference

3. Mode of Payment put a check "" mark in the appropriate box opposite the mode of payment 4. Name of Claimant name of the payee 5. Employee No. number assigned by the agency to the officer/employee 6. TIN Tax Identification Number of the claimant 7. Address address of the claimant 8. Responsibility Center code assigned to each cost center 9. Particulars brief description of disbursement covered by the DV 10. Amount amount of claim B. This form shall be prepared in covered by the DV triplicate copies to be 11. Certified (Box A) certification distributed as follows: of Authorized Official that the expenses/cash advances are Original Accounting Unit Duplicate Copy Cash Unit Triplicate Copy Payee's File

CASH DISBURSEMENTS RECORD (CDR)

INSTRUCTIONS
A. This form shall be accomplished as follows: 1. Agency name of the agency 2. Accountable Office/Official Designation/Station name of the Accountable /Disbursing Officer, designation and station 3. Date date of the source documents 4. Reference/Payroll No./DV No. reference document used as the basis in the recording of the granting/replenishment and utilization of cash advance 5. Name of Payee name of the payee 6. Nature of Payment brief description of the nature of payment 7. Cash Advance Received amount of cash advance received by the Disbursing Officer 8. Disbursements amount of expenses paid by the Disbursing Officer 9. Cash Advance Balance the difference between the Debit and Credit columns which shall be equal to the amount of cash in the hands of the Disbursing Officer B. The record shall be certified by the Disbursing Officer at the end of each month, or when

required to do so by proper competent authority.

C. Each Disbursing Officer/Accountable Officer/Petty Cash Custodian shall maintain this record

to monitor the cash advance/Petty Cash Fund balance. All transactions for the day shall be recorded immediately.

REPORT OF DISBURSEMENTS (RD)

INSTRUCTIONS
A. This report shall be accomplished as follows: 1. Agency name of the agency 2. Report No. assigned RD number which shall be as follows:

00-00-0000 Serial number (one series per year)

Month Year 3. 4. 5. 6. 7. 8. 9. 10. Sheet No. sheet number of the report which shall be one series for each month Date date of the DV/Payroll DV/Payroll No. assigned DV/Payroll number attached to RD Responsibility Center Code - code assigned to each cost center Payee name of the person/office to whom payment is made Nature of Payment - nature of claims paid Amount amount of disbursement paid per DV/Payroll Certification the certification on the report shall be signed by the Disbursing Officer on the last sheet of the report after the totals.

B. The Disbursing Officer shall prepare this report to liquidate his/her cash advance for specific purpose such as cash advance for salaries and field operating expenses.

C. This report shall be prepared in two (2) copies and to be distributed as follows:
Original Accounting Unit together with the original of the paid disbursement vouchers/payroll and supporting documents Duplicate Copy Disbursing Officers file

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AO 6/15/02

INDEX OF PAYMENTS (IP)

INSTRUCTIONS A. This form shall accomplished as follows: be 7. Gross Amount total amount payable 8. Deductions amount deducted from the gross amount 9. Net Amount difference between the gross amount payable and the deductions

1. Agency name of the agency 2. Creditor/Address/Emplo yee No./ TIN name, address, employee no. and Taxpayers Identification Number of the creditor 3. Date date of the source B. This ledger shall be kept documents such as for each creditor/payor to DVs/Payrolls record all payments made. 4. Reference/DV No. Transactions shall be reference document/serial posted as they occur. number of the DV/Payroll 5. Particulars details or C. This ledger shall be nature of payments maintained by the 6. Check No. - serial number Accounting Unit. of the check to be posted after payment