BUDGET UTILIZATION REQUEST

Document No.: FIN-BUD-P001 Rev. No.: 00

Page No .: 1 of 5

This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management

DCN REV IMPLEMENTATION DATE

REVISION HISTORY PREPARED BY

CHECKED BY APPROVED

BY PAGE

REVISED NO. NO.

2016-033 00 09/06/2016 INITIAL RELEASE

REBECCA MENGUITA

ANNALIZA J. BEJOSANO

BONIFACIO B. DELA CRUZ NONE

BUDGET UTILIZATION REQUEST

Document No.: FIN-BUD-P001 Rev. No.: 00

Page No .: 2 of 5

This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management

1. PURPOSE

To monitor departmental spending and ensure that appropriations are not exceeded and budget process is fully implemented.

2. SCOPE

This procedure constitutes all payments to be disbursed which include capital expenditures, personnel services, operation and maintenance expenses, construction in progress and other projects/expenses that need to be disbursed.

3. DEFINITION OF TERMS 3.1. Budget Utilization Request - A document that represents budget utilization upon the request of a

competent authority

3.2. Responsibility Center - A part, segment, unit or function of a government agency, headed by a manager who is accountable for a specified set of activities

3.3. Account Name/ Code - The code that pertains to the account where the disbursement is being

charged

3.4. Particulars - The information on the payment to be made

3.5. Payee/Recipient - Person whether natural or juridical identified in the Budget Utilization Request that will receive the payment

3.6. Signatories - Person identified in the Budget Utilization Request that is required to affix their

signature in order for the said documents to be valid

4. REFERENCE DOCUMENTS

4.1. Approved Annual Budget 4.2. COA Memorandum 2012-001

5. SAFETY REQUIREMENTS 5.1. Not Applicable

6. EQUIPMENT AND MATERIALS 6.1. Computer 6.2. Printer 6.3. Stapler

BUDGET UTILIZATION REQUEST

Document No.: FIN-BUD-P001 Rev. No.: 00

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This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management

7. PROCESS FLOW

7.1 For Budget Utilization Request

RESPONSIBLE FLOW CHART REFERENCE

BUD Personnel

a) Purchase Order (ADM-ASD-F004)

b) Purchase Request (ADM-ASD-F001)

c) Billing Statement d) Payroll/Overtime

Pay/Bonuses Schedule e) Remittances Schedule f) Cash Advance Form g) Official Receipt h) Various

Disbursement/Acknowledgement Receipt(PCF, Working Fund, Etc)

Division Manager C – Budget

BUD Personnel

BUD Personnel

Division Manager C – Budget

BUR (FIN-BUD-F001)

BUD PERSONNEL

BUR Logbook

REQUESTING DIVISION/ SIGNATORIES

BUR (FIN-BUD-F001)

Receives Request from Various

Divisions

Identifies the type of Budget

Utilization Request

Checks the information of the

attachments and documents

Forwards BUR to the Requesting

Division

Signs and forwards the signed

BUR to the Accounting Division

Checks BUR and certifies the

availability of Budget

Prepares the Budget Utilization

Request and records it to the

Budget Control Sheet

BUDGET UTILIZATION REQUEST

Document No.: FIN-BUD-P001 Rev. No.: 00

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This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management

8. PROCEDURE

8.1. The budget personnel shall receive requests from various divisions. Such requests are supported by

a combination of the following:

a) Purchase Order/ Purchase Requests b) Billing Statement c) Payroll/Overtime Pay/Bonuses Schedule d) Remittance Schedule e) Cash Advance Form f) Official Receipt g) Various Disbursement/Acknowledgement Receipt (PCF, Working Funds, Etc.)

8.2. The Division Manager C – Budget shall check the information of the attachments and documents of

the request of various divisions.

(If there is something irregular or insufficient on the request and/or attachments, the Division

Manager C – Budget will then return the documents to the requesting division for re-

processing)

8.3. The Budget personnel shall identify the type of Budget Utilization request to be prepared.

A. Types of Budget Utilization Request

a) Maintenance & Other Operating Expenses (MOOE) - for Outright Expenses b) Capital Expenditures (CAPEX) - for Plant Property and Equipment c) Financial Services (FS) - for Loan Amortization and Interest Expenses

8.4. The budget personnel shall prepare the Budget Utilization Request after all the information present in

the documents and attachments are verified.

A. The Budget Personnel shall assign Budget Utilization Request Number and Date in the Budget

Utilization Request.

XXXX - XX – XX – XXXX XX – XX – XXXX

XXXX - XX – XX – XXXX

Type of BUR

Year

Month

Series Number

BUDGET UTILIZATION REQUEST

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XX – XX – XXXX Date of Creation

(Month/Day/Year)

B. The Budget Personnel shall fill up the Budget Utilization Form with information provided by the

request and attachments of such documents. Information such as:

a) Payee b) Particulars c) Signatories d) Account name e) Account Code f) Amount per Account

8.4.1 The budget personnel shall record the information of the BUR to the Budget Control Sheet

8.5. The Division Manager C – Budget shall certify the BUR.

8.6. The Budget Personnel shall forward the BUR to the Requesting Division.

8.7. The Requesting Division’s Signatories shall sign and forward the BUR to the Accounting Division.

(If the Signatories discover something that there should be a change in the Budget

Utilization Request, it will be then returned to the Budget Division for re-processing)

9. FORMS ATTACHED 9.1. BUR (FIN-BUD-F001) 9.2. Purchase Order (ADM-ASD-F004) 9.3. Purchase Request (ADM-ASD-F001)

DISBURSEMENT VOUCHER

Document No.: FIN-ACC-P001 Rev. No.: 00

Page No.: 1 of 9

This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management.

DCN REV IMPLEMENTATION DATE

REVISION HISTORY

ORIGINATED BY CHECKED BY APPROVED

BY PAGE

REVISED NO. NO.

2016-004 00 09/06/2016 INITIAL RELEASE

MON KEVIN T.

AGUILAR ANNALIZA J. BEJOSANO

BONIFACIO B. DELA CRUZ NONE

DISBURSEMENT VOUCHER

Document No.: FIN-ACC-P001 Rev. No.: 00

Page No.: 2 of 9

This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management.

1.0 PURPOSE

To ensure that all payments of allowances and other benefits to all employees, officials, and other entities conducting business with Silang Water District shall be based on and conform strictly with laws, rules and regulations granting or authorizing such payments.

2.0 SCOPE This procedure constitutes all payments made during a given period either in cash or by check. It represents the movement of cash either from an Authorized Government Depository Bank, from the Cashier to the final recipient or payee. Also included are the payments made to the creditors and personnel of the agency thru transfer of cash from the account of the agency to the account of its creditors and personnel.

3.0 DEFINITION OF TERMS

3.1 Disbursement Voucher (DV) - A form used to have a check made to pay an individual or an organization for merchandise

sold or services rendered. - Types of Disbursement Voucher: Cash Advances, Other Expenditures ,and

Procurement(Refer to COA Memorandum 2012-001)

3.2 Budget Utilization Request (BUR) - A document that represents budget utilization upon the request of a competent authority.

3.3 Authorized Government Depository Bank - Banks where Government Agencies are allowed by

law to deposit Government Funds and maintain depository Accounts.

3.4 Payee/Recipient - Person identified in the Budget Utilization Request and Disbursement Voucher that will receive the payment either in cash or in check.

3.5 Signatories - Consists of Department Managers and/or Division Managers of the Requesting

Departments or Divisions identified in the Budget Utilization Request and Disbursement Voucher.

4.0 REFERENCE DOCUMENTS 4.1 COA Memorandum 2012-001 4.2 Manual on Government Accounting System for Local Water Districts 4.3 BIR Revenue Memorandum Circular 23-2007 4.4 Republic Act No. 9184

DISBURSEMENT VOUCHER

Document No.: FIN-ACC-P001 Rev. No.: 00

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This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management.

5.0 SAFETY REQUIREMENTS Not Applicable

6.0 EQUIPMENT AND MATERIALS

6.1 Computer 6.2 Printer

DISBURSEMENT VOUCHER

Document No.: FIN-ACC-P001 Rev. No.: 00

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This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management.

7.0 PROCESS FLOW

7.1 For Creation of Disbursement Voucher

RESPONSIBLE FLOW CHART REFERENCE

ACC PERSONNEL

Receives Budget Utilization Request from

Requesting Division

ACC PERSONNEL

Identifies the Type of DV and Checks the Documentary Requirements of the DV

BUR (FIN-BUD-F001)

ACC PERSONNEL Prepares Disbursement Voucher

BUR (FIN-BUD-F001)

ACCOUNTANT Certifies Supporting Documents Complete

and Proper; and Cash Available and

Subject to ADA

DV (FIN-ACC-F001)

ACC PERSONNEL Records the data of the DV in the

Accounting System and sends it to the

Signatories

DV (FIN-ACC-F001)

SIGNATORIES Certifies Expenses/Cash Advances,

Lawful and returns it to the Accounting

Division

DV (FIN-ACC-F001)

ACC PERSONNEL Receives the DV and forwards it to

Department Manager C – Finance

DV (FIN-ACC-F001)

DEPARTMENT MANAGER C - FINANCE

Signs the DV for Recommending

Approval

DV (FIN-ACC-F001)

A

DISBURSEMENT VOUCHER

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This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management.

ACC PERSONNEL Logs and Sends the Disbursement

Voucher to the Cashier

DV Logbook

CASHIER - C Receives the Disbursement Voucher and Logbook

DV Logbook

CASHIER - C Prepares Checks for payment and disbursement and Returns the

paid DV to the Accounting Division

DV (FIN-ACC-F001)

ACC PERSONNEL Receives and checks the DV and stores it to the Filing Cabinet

DV (FIN-ACC-F001)

A

DISBURSEMENT VOUCHER

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This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management.

8.0 PROCEDURE

8.1 The accounting personnel shall receive the BUR from Requesting Division, which shall be the

basis for the preparation of Disbursement Voucher.

8.2 The accounting personnel shall identify the type of DV the BUR requires and Checks the

Documentary Requirements of it.

8.2.1 Types of Disbursement Voucher: Cash Advances, Other Expenditures ,and Procurement (Refer to COA Memorandum 2012-001 for respective Documentary Requirements)

A. Cash Advances - 1.0 Documentary Requirements common to all Cash Advances except for

Travels 1. Authority of the accountable officer issued by the Head of

the Agency or his duly authorized representative indicating the maximum accountability and purpose of cash advance.

2. Certification from the Accountant that previous cash advances have been liquidated and accounted for in the books.

3. Approved Application for bond and/or Fidelity Bond for the year for cash accountability of P2,000 or more.

a) Payroll Fund for Salaries, Wages, Allowances, Honoraria, and other

Similar Expenses - 1.1.1 1. Approved contracts (for Initial Payment) 2. Approved Payroll or list of Payees indicating their net

payments 3. Daily Time Record (DTR) approved by the supervisor

b) Petty Cash Fund - 1.1.2 1. Approved estimates of petty expenses for one month 2. Copy of Policy for Maintaining PCF under the imprest

system for GOCCs c) Field/Activity Current Operating Expenses - 1.1.3

1. Approved Budget for COE of the agency field office or agency activity in the field

d) Traveling Allowances - 1.1.4 e) Liquidation of Cash Advances - 1.2

B. Other Expenditures - 6.0

a) Utility Expenses - 6.1 1. Statement of Account/Bill 2. Invoice/Official Receipt or machine validated statement of

account/bill b) Telephone/Communication Services - 6.2.

1. Statement of Account/Bill 2. Invoice/Official Receipt or machine validated statement of

account

DISBURSEMENT VOUCHER

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C. Procurement - 9.0 a) Procurement through Public Bidding - 9.1

Basic Requirements for all types of procurement through public Bidding – 9.1

1. Infrastructure - 9.1.1 i. Advance Payment - 9.1.1.1 ii. Variation Order/Change Order/Extra Work Order -

9.1.1.2 iii. Progress Payment - 9.1.1.3 iv. Final Payment - 9.1.1.4 v. Release of Retention Money - 9.1.1.5

1. Consulting Services - 9.1.2 2. Goods - 9.1.3

i. Supplies, Materials, Equipment and Motor Vehicles - 9.1.3.1

ii. General Support Services - 9.1.3.2 iii. Rental Contracts - 9.1.3.3 iv. Repair and Maintenance of Aircraft, Equipment, and

Motor Vehicles - 9.1.3.4 v. Advertising Expenses - 9.1.3.5

b) Procurement through Alternative Methods - 9.2 1. Limited Source Bidding - 9.2.1 2. Direct Contracting - 9.2.2 3. Repeat Order - 9.2.3 4. Shopping - 9.2.4 5. Negotiated Procurement - 9.2.5

c) For Procurement through ADA or Direct Payment - 9.3

(If the BUR does not met with the Documentary Requirements, it

shall be returned to the Requesting Division for compliance)

8.3 The accounting personnel shall prepare the Disbursement Voucher.

8.3.1 The accounting personnel shall assign Disbursement Voucher Number and Date in

the Disbursement Voucher.

DV XXXX – XX – XXXX XXXX XX, XXXX

DV XXXX – XX – XXXX

Year

Month

Series Number

XXXX XX, XXXX Date of Creation

(Month/Day/Year)

DISBURSEMENT VOUCHER

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This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management.

8.3.2 The accounting personnel shall input the information from the BUR and its

attachments to the DV form such as:

a) Payee b) Particulars c) Signatories d) Account Name e) Account Code f) Amount per Account

(If the Budget Utilization Request necessitates additional information and attachments

such as:

a) RETENTION b) BIR FORM 2306 c) BIR FORM 2307

Appropriate Computations shall be applied depending on the information given by the

Budget Utilization Request and/or Attachments herewith. Refer to:

a) Republic Act No. 9184 for the computation of the Retention b) Revenue Memorandum Circular No. 23-2007 for the computation of

Taxes for BIR Form 2306 and 2307)

8.4 The Accountant shall certify the DV for Supporting Documents Complete and Proper; and Cash

Available and Subject to ADA. Refer to 4.0 Basic Requirements for Disbursements on Manual on

Government Accounting System for Local Water Districts.

(If the Accountant discovers something irregular in the Disbursement Voucher it shall

be returned to the accounting personnel for re-processing)

8.5 The accounting personnel shall record all the necessary data of the DV to the Accounting

System, and subsequently sends it to the Signatories named in the DV.

8.6 The signatories shall certify the DV for Expenses or Cash Advances, as Lawful and return it to the

accounting division. Refer to 4.0 Basic Requirements for Disbursements on Manual on

Government Accounting System for Local Water Districts.

(If the Signatories discover that the DV does not comply with the Request of his or her

Division or Department, it shall be returned to the Accounting Division for re-

processing)

8.7 The accounting personnel shall receive the signed DV from the signatories and forwards it to

Department Manager C – Finance.

DISBURSEMENT VOUCHER

Document No.: FIN-ACC-P001 Rev. No.: 00

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This document is a property of Silang Water District and the contents are treated confidential. Unauthorized reproduction is strictly prohibited unless otherwise, permitted by SWD Management.

8.8 The Department Manager C – Finance shall sign the DV for Recommending Approval. Refer to

4.0 Basic Requirements for Disbursements on Manual on Government Accounting System for

Local Water Districts.

(If the Department Manager C – Finance discover something irregular in the

Disbursement Voucher, it shall also be returned to the accounting personnel

responsible for re-processing.)

8.9 The accounting personnel shall log and send the DV to the Cashier - C for Check Preparation

and Disbursement.

8.10 The Cashier shall receive the Disbursement Voucher together with the logbook affixing his or her

signature as a proof that the voucher is now on his or her custody.

8.11 The Cashier shall prepare the Checks for payment and disbursement based on the information

provided by the DV, and subsequently return the Paid DV to the accounting division.

8.12 The Accounting personnel shall receive and checks the DV and stores it to the filing cabinet for

reference.

9.0 FORMS ATTACHED 9.1 Disbursement Voucher Form FIN-ACC-F001 9.2 Budget Utilization Request FIN-BUD-F001 9.3 BIR Form 2306 9.4 BIR Form 2307 9.5 Disbursement Voucher Logbook