Maintenance and Other Operating expenses

-Includes payment to suppliers, training expenses, reimbursement and cash advances (iVoucher ang mga bayarin ng
Division office)

-Always check the attachment (mag aakyat si Ate cha ng supply ng mga papel)- Lagyan ng date at pirma pati oras kung
kalian natanggap

-Check the attachment

 Completeness- Fully accomplished ba yung mga Quality Forms, may pirma at andun ang mga necessary details
 Accuracy and Measurement- Footing pati kung tama computation
 Existence- nangyari ba ang event, check attendance, bilangin ang pirma
 Valuation- pasok sa budget proposal
 Dates: Purchase Request must be ahead of the purchase order. The inspection and acceptance report must be
on the date of delivery. The official receipt must not be earlier than the other forms.

MOOE

Print 2 copies of Obligation Slips- At gross

Disbursement Vouchers- cash to pay must be at net amount

Journal Entry Vouchers- mag iinitial sa gilid ng name ng bookkeeper

SOA, Sales invoice, OR(kapag reimbursement) 1 copy/s Billing Statement

Iphotocopy at ifile 1 copy/s Training Design/Budget Proposal

Kapag alang memo sa website ng deped
1 copy/s Memo
bataan makikita, makisearch na lng
Amount must be higher than purchase order
2 copy/s Approved Purchase Request
and lagging kumpleto dapat ang pirma
Dapat kasi lagging tatlo ang bidder pero
kapag may problema, hanapan ng bac reso.
2 copy/s BAC Resolution (maam Jacky)
Maki basa kung bakit dalawa o isa lng ang nag
bid
Finifill upan ng mga supplier kung magkano sa
Request for Quotation (maam
kanila ang nasa purchase request (check 2 copy/s
Jacky)
name, tin signature and full name)
Eto yung pinagcompare na quotation ng
suppliers (pipirmahan ng mga bac members) 2 copy/s Summary of Canvass (maam Jacky)
dpt may quorum kht di lht naka pirma
Kung sino ang nanalo sa bid, check mo kung
Committee on Awards (maam
tama yung name na siya talaga yung lowest 2 copy/s
Jacky)
ang quotation
Kapag above 50,000 ang amount, dapat na
Philgeps (Posting & Awards)
post sa Philgeps, kapag walang naka attach 2 copy/s
(Maam lorena)
kay maam lorena sa records manghihingi
Pirma at pareho ng item na nasa purchase
2 copy/s Purchase Order (Ate Cha)
request.
 Must be inspected and accepted, pirma ni Inspection and Acceptance (Ate
2 copy/s
maam laarni saka ni engineer ray Cha)
Sa proponent to makukuha, anong nangyari
1 copy/s Narrative Report (proponent)
sa mga trainings pati picture
Kung ilang araw ang trainings dapat ganoon
rin karami ang pirma, tapos dapat kung ilang
tao ang dapat umattended ay ganoon rin ang 1 copy/s Attendance (proponent)
bilang ng pirma unless immaterial kasi pedeng
may mga limang absent lang ganyan

-Photocopy ang attendance at narrative report, bilangain ang attendance (kapag immaterial ang kulang sa attendance
okay lng. Kapag material, hingi ka ng justification letter.)

-print ang check list

-yung photocopy ng budget proposal ay itabi at gawing monitoring sa pamamagitan ng paglalagay ng note kung
nabayaran na baa ng sa budget proposal o nakacash advance

-photocopy ang budget proposal at lagyan ng note kung alin ang binayaran na

- 3 persons ang magrerequest for quotation, may pirma, pangalan, tin,

-bac reso kaapg less than 3 ang suppliers

- if vat

invoice amount/ 1.12 x .06 = vat due or due to bir

Non vat invoice amount x .04 = due to bir

To get the net amount or cash to be paid, Invoice amount less due to bir

EXCEPTIONS

Maintenance of Vehicle- invoice, pr, po, iar

Minsan kapag inventoriable or non consumable, may custodian slip, request and issue slip naman kapag nilabas ang item
at consumable ang item

Bills payment ( obligation slips, dv, jev, computation, billing statement (magphotocopy for filing) saka certification)
attach din ang 2307 pero ipaperclip lang at ipaibabaw kasama yung computation kasi ibibigay ni maam charlotte yun sa
smart, pldt at globe

Smart, PLDT, Globe—

Total amount xx

/1.12

Equals Vatable amount

X .02

Equals Amount to be withheld (2307)

Water- no tax

PEnelco- encode ang buong resibo tas auto na lahat ng nasa alobs, dv jev at mga 2307 at 2306

Reimbursement of Travel

For Driver

Certificate of travel completed, itinerary, vehicle trip ticket and receipts if may papareimburse

Photocopy ang vehicle trip ticket na may resibo ng gasoline. Detach ang resibo ng gas at ifile

Per diem kapag lumabas ng bataan ay 240

Incidental 160

Kapag morong, mariveles at dinalupihan ang per diem ay 80, 160 ang incidental

Kapag nasa bataan except sa binanggit at balanga per diem lng na 80

Kapag may overnight

Others Per Diem Incidental

Day 1 400 240 160
Day 2 400 160
Day 3 240 160

Seminars ng nasa do

Transpo Per Diem Incidental

Day 1 Kapag may 240 160
ginastos o nag
commute
Day 2 160
Day 3 240 160

Pagsupervisors walang incidental, per diem lang (PSDS) unless lumabas ng bataan

Certificate of Travel Completed

Date of travel, signature of employee and sds

If yung seminar ay with food- no per diem

Laging may incidental unless medical

Medical Travel (itinerary, certificate of travel completed, appearance, monthly schedule of visits)

-Memo and travel order if may seminar

1 copy of itinerary is for filing

Check the name

Position
Date of travel
Purpose
Official Station

Ceiling- Job orders 500

Senior high school- actual

Maam alip 2500

Malonzo 2000

The rest 1000

 IF the nurse is assigned sa district ang sa tariff basis must be yung sa district and not division office

Tarpaulin or Color me Crazy- Reimbursement of Anthony Glenn P. Gacutan, net of tax

Entry Sample Non Vat

Training Expenses 1, 200

Cash 1200-48 1152

Due to Bir (1200 x .04) 48

IF Vat

Training Expenses 1, 200

Cash 1200-64.29 1135.71

Due to Bir (1200 /1.12x .06) 64.29

If mga meetings, pwedeng pagsamahin sa isang voucher basta magkakasya sa dv yung description

VOUCHERS

Sa part ng to: kung payment, reimbursement o cash advance ba

Sa part ng re sa disbursement voucher nman ay yung event and date pati kung honorarium ba o contingency or meals

Iphotocopy rin ang attendance for filing- original ang nakaattach sa voucher

If bataan tourism- no need for rfq, committee of awards, summary of canvas, no tax dn

CASH ADVANCES dapat hindi pa nangyari ang event, tapos may budget proposal na (kapag cash advance kasi literal na
Kinukuha agad ang pera bago mangyari ang event. Kapag kasi to payment at reimbursement,tapos na ang event)

Budget proposal ang pinakamahalaga.

There must be a payroll kapag mga prizes, honorarium

If Contingency, budget proposal at memo lang

Kapag naman mga supplies, venue, van rental, ask if vat or non vat- kasi net lang ang makukuha

Advances to Officers (net Amount) x

Training/ Other supplier or other expense account (portion of Tax) x

Cash (net Amount) x

Due to Bir (tax) x

Reimbursement Entry

Travelling Expense x

Cash x

Or

If may memo, saro or training

Training expense x

Cash x

To Payment

Training Expenses x

Cash x

Due to Bir x

If from mooe ang fund, tapos may registration fees ask ate mafe kung itatransfer ang pondo sa sef

Kapag ganun kasi dalawang voucher ang gagawin

Una Transfer of Funds- magagawa lang to kapag nagbigay ka ng voucher kay ate mafe at may kopya ng budget proposal
at memo

Halimbawa: may babayaran, sa memo may registration fees

Ang mangyayari ay
Entry (No alobs)- SEF

Other Payables x

Cash- LCCA (kasi sa local ang funds) x

Due to bir x

Then babalik si ate mafe at ibibigay sayo yung entry para sa transfer of funds

Entry Training expense x

Cash- MDS x

All other payments na para sa training na yun ay magiging other payables at cash lcca ang entry

Special Education Funds Payment

Due to LGU x

Cash x

Due to BIR x