COA Circular No. 2012-001, dated June 14, 2012

Prescribing the Revised Documentary Requirements for Common Government Transactions

OUTLINE

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Fundamental Principles – PD 1445 General Requirements for all Types of Disbursements Specific Requirements for Each Type of Disbursement

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Cash Advances

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Fund Transfers to NGOs/Pos

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Fund Transfers to Implementing Agencies/From Trust Fund to Gen Fund for Unspent Balance

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Salary

OUTLINE

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Allowances, Honoraria and Other Forms of Compensations Other Expenditures Extraordinary and Miscellaneous Expenses Prisoner’s Subsistence Allowance Procurement Cultural and Athletic Activities Human Resource Development and Training Program Financial Expenses Road Right-of-Way (ROW)/Real Property

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Fundamental Principles, Sec. 4, P.D. 1445

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No money shall be paid except in pursuance of an appropriation law or other specific statutory authority Use solely for public purpose Trust funds only for the specific intended purpose Fiscal responsibility shared by all those exercising authority over finance, transactions and operations Disbursements or dispositions should bear approval of proper officials Claims should be supported with complete documentation Faithful adherence to all pertinent laws and regulations Observance of GAAP and practices as well as sound management and fiscal administration, provided they do not contravene with existing laws and regulations

General Requirements for All Types of Disbursements

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Certification of Availability of Fund by Chief Accountant Lawful and sufficient allotment duly obligated as certified, except for GOCCs and GFIs Legality of transaction and conformity with laws, rules and regulations Approval of expenditure by Head of Office or authorized representative Sufficient and relevant documents to establish validity of claim

1.0 Cash Advances

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General Guidelines –COA Circs. 97-002, 2009-002, Sec. 89 of PD 1445, pertinent GAA provisions Specific Guidelines and Documents Required Types of Cash Advances (Payroll Fund, PCF, Field/Activity COE, TA (local and foreign) Granting of Cash Advance

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General Guidelines

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Documents Required Common to All CAs except for travel

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Additional Documents per type of Cash Advance Liquidation of Cash Advances

2.0 Fund Transfers to NGOs/POs

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General Guidelines – pertinent provision of the GAA for the year, Sec. 4.5.6 COA Circular 2007-001 and GPPB Res. 12-2007

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Specific Guidelines and Documentary Requirements

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Release of Funds

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Implementation and Liquidation of Funds Released

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Staggered Release of Funds to NGO/PO

3.0 Fund Transfers

  General Guidelines – COA Cirular 94-013, COA Memo 2010-014 Specific Guidelines and Documents Required – Transfer to Implementing Agencies   Transfer Implementation and Liquidation by Implementing Agency  Liquidation by Source Agency – From Trust Fund to General Fund for Unspent/Excess Amount

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4.0 Salary

General Guidelines- 35 FY2012 GAA or pertinent provision of the GAA for the year, RA 6758 as amended (Pres. Veto message, 020810,p. 1236, RA 9970) Specific Guidelines and Documents Required -Sec.325, RA 7160 LGU Code, EO 292, CSC MC 14 s. 1999, CSC Res. 02-1490, COA Cir 2000-006, DBM Local Budget Circular 2009-91, DBM National Compensation Circular 67, s. 1992, CSC Circular 06, s.2005, etc.

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Individual Claims

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First Salary Salary (if deleted from the payroll) Salary of Casual/Contractual Personnel

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Salary Differential due to Promotion and/or Step Increment Last Salary Salary due to heirs of deceased employee Maternity Leave General Claims through the ATM

5.0 Allowances, Honoraria and other Forms of Compensation

  General Guidelines – – – – – Specific Guidelines and Documents Required – Personnel Economic Relief Allowance – Representation and Transportation Allowance (for individual and general claims) Clothing/Uniform Allowance (Individual and General claims Subsistence, Laundry and Quarters Allowances Productivity Incentive Allowance (individual and general claims) Special Counsel Allowance Honoraria • Personnel Involved in Government Procurement • Teaching Personnel (DepED, TESDA, SUCs and other educational institutions) • Governing Boards of Collegial Bodies • Lecturer/Coordinator • Special Projects • Science and Technological Activities

6. Other Expenditures

 General Guidelines – Sec. 57, 2012 GAA or pertinent provision of the GAA for the year, Sec 43, Chapter 5 and 80, Chapter7, Book V1 EO 292, Sec 58, 2012 GAA, etc.

 Specific Guidelines and Documents Required – Utility Expense – Telephone/Communication Services

7. Extraordinary and Miscellaneous Expenses

 General Guidelines – Sec. 57, 2012 GAA or pertinent provision of the GAA for the year, Sec 43, Chapter 5 and 80, Chapter7, Book V1 EO 292, Sec 58, 2012 GAA, etc.

 Specific Guidelines and Documents Required – Utility Expense – Telephone/Communication Services

8. Prisoner’s Subsistence Allowance

  General Guidelines –Item 1 and 2, Special Provision for BJMP and Bu Cor, 2012 GAA or pertinent provisions for the year Specific Guidelines and Documents Required – By administration thru cash advance – By catering contract

9. Procurement

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General Guidelines ( RA 9184, Sec 85 2012 GAA or pertinent provisions of GAA for the year), Sec 85 2012 GAA or pertinent GAA provision for the year, Sec. 7 IRR of RA 9184, Sec 7, RA 9184, Rule XVI Revised IRR RA 1984, Sec. 13.1, RA 1984; Specific Guidelin, es and Documents Required

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Procurement thru Public Bidding – GAA for the year, Sec. 2-7, 9-10 and 12 of EO 182 s. 1997 and Sec. 87 of GAA 2012, COA Circular 2009-001, 2005-0087

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Infrastructure

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Advance Payment Variation Order/Change Order/Extra Work Order Progress Payment Final Payment Release of Retention Money Consulting Services – Annex E Revised IRR RA 9184, Annex D. COA Memo 2005-027 Goods- RA 9184, Sec 5r Revised IRR, 2012 GAA Provisions, Sec. 20

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Supplies, Materials, Equipment and Motor Vehicles General Support Services (janitorial, security, maintenance, garbage collection and disposal and similar services) Rental Contracts Repair and Maintenance of Aircraft, Equipment and Motor Vehicles Advertising Expenses Procurement thru Alternative Modes – COA Cir. 2009-001, RA 9184 pertinent provisions

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Requirements Common to all alternative modes Specific requirements

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Limited Source Bidding Direct Contracting Repeat Order Shopping Negotiated Procurement Procurement thru Automatic Debit Arrangement or direct payment

10. Cultural and Athletic Activities

  General Guidelines – Sec 25 of GAA 2012 or pertinent provision of GAA for the year Documents Required   Budget estimates approved by the Head of Agency Same requirements under procurement depending on the nature of expense and the mode of procurement adopted

11. Human Resource Development and Training Program

 General Guidelines – CSC Guidelines Sec. 27 2012 GAA and pertinent provisions of the GAA for the year  Documents Required    Budget estimates approved by the Head of Agency Schedule of the training approved by the Head of the Agency Same requirements under procurement depending on the nature of expense and the mode of procurement adopted

12. Financial Expenses

 General Guideline – appropriate provision of the New Government Accounting System and other pertinent laws, rules and regulations  Documents Required     Loan Agreements/Memoranda of Agreement together with supporting documents Statement of Accounts Bank Debit Memos Others necessary depending on the nature of the transactions

13. Road Right-of-Way/ Real Property

  General Guidelines – RA 8974 and its IRR Documents Required – Land – Sec.8 RA 8974 on Environment Clearance Certificate  Negotiated Purchase – If Registered land – If Unregistered land –EO 1035 on Claimant’s Surety/Indemnity Bond – For Payment by Court Decision – Structure/House – Improvements (trees, plants, growing fruits, etc.) – DENR rules and regulations