Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
2 0 0 9 - 0 0 8 d a t e d N o v e m b e r 9 , 2 0 0 9
w a s issued by this C o m m i s s i o n for g o v e n u n e n t (barangay) depository b a n k s
to h on o r/ en c a sh check s issued b y the barangays only if the co rresponding
C i t y / M u n i c i p a l A c c o u n t a n t ' s A d v i c e (AA) i s i s s u e d , t o a s s u r e t h a t a l l
barangay disbursements are covered b y proper and duly executed
Disbursement Vo u c h e r ( DV) certified b y the Barangay Treasur er (BT),
approved by the P u n o n g Barangay (PB), a n d completely supported b y the
required documents.
1.6. T h e f o r e g o i n g c o n t To l m e c h a n i s m h a s b e e n f o u n d , h o w e v e r , t o c a u s e d e l a y
i n the i m p l e m e n t a t i o n o f b a r a n g a y p r o g r a m s a n d p rojec ts, esp e ci al ly t h o s e of
urge nt n a t u re .
2.0 Ge n e r a l Guidelines
rt
2 . 5 . T h e P B C s h a l l b e n u m b e r e d s e q u e n t i a l l y b y y e a r a n d b y b a r a n g a y, e . g . t h e
f i r s t P B C f o r C a l e n d a r Ye a r 2 0 1 3 f o r b a r a n g a y A s h a l l b e P B C - N o . 2 0 1 3 - A -
001.
• O r i g in a l C o p y - to t h e d e p o s i t o r y b a n k t o b e r e l e a se d d ir ec tl y b y t h e
BT
• D u p l i c a t e C o p y - t o b e a t t a c h e d t o t h e Tr a n s m i t t a l L e t t e r ( T L ) r e f e r r e d
in I t e m 3. 1 t o b e s u b m i t t e d t o t h e C i t y / M u n i c i p a l A c c o u n t a n t t o g e t h e r
wi th the original copies of the a p p r o v ed D V s a n d S D s
• Tr i p l i c a t e C o p y - t o t h e B T f o r h i s fi le t o g e t h e r w i t h t h e d u p l i c a t e
copies o f the D V s and S D s
3 . 0 S u b m i s s i o l l t o t h e A c c o u n t a l l t a n d tl1e A z u l i t o r
3 . 1 . W i t h i n t e n (1 0 ) d a y s a f t e r t h e e n d o f t h e m o n t h , t h e B T s h a l l p r e p a r e a T L
a n d s u b m i t to t h e City/Municipal Accountan t the original c op ie s of the D V s
s i r n e d b y t h e p a y e e t o g e t h e r w i t h i t s c o J Te s p o n d i n g S D s , a n d d u p l i c a t e
copies of the checks and P B C issued for recording in the books of accounts
a n d the preparation of baranga y financial statements. C o p y of s u c h T L , wi t h
a l l a t t a c h m e n t s , s h a l l b e s u b m i t t e d s i m u l t a n e o u s l y t o t h e C O A S A / AT L w h o
h a s d i r e c t a u d i t j u r i s d i c t i o n o v e r t h e b a r a n g a y. Representatives of the
C o m m i s s i o n o n A u d i t shall au di t s u c h account s annually o r as o ft e n as m a y
be ne ce ssa r y a n d m a k e a report of the audit to the S a ng g un ia n g P an l u n g so d
o r S a n g g u n i a n g B a y a n , a s t h e c a s e m a y be .
A n y u n j u s t i f i e d f a i l u r e o f t h e o ff i c i a l s a n d e m p l o y e e s c o n c e r n e d t o c o m p l y w i t h
the requirements he rei n i m p o s e d shall b e subject to the administrative disciplinary
a c t i o n p r o v i d e d i n S e c t i o n 1 2 7 o f P. D . N o . 1 4 4 5 .
5.0 S a v i 11 g C l ( l u s e
T h i s C i r c u l a r s h a l l t a k e e ff e c t f i f t e e n ( 1 5 ) d a y s a f t e r i t s p u b l i c a t i o n i n t h e O f f i c i a l
G az et t e or in a n e w s p a p e r of.general circulation.
MA.GR
.JU