PHILIPPINE NATIONAL POLICE

PHILIPPINE NATIONAL POLICEPHILIPPINE NATIONAL POLICE

DIRECTORATE FOR

COMPTROLLERSHIP

DIRECTORATE FOR

COMPTROLLERSHIP- PROFILE -- PROFILE -

DDIRECTORATE FOR IRECTORATE FOR CCOMPTROLLERSHIPOMPTROLLERSHIP

RECAPITULATION(Organic Personnel)As of August 4, 2009


Actual Authorized Variance

PCOs 23 16 7+

PNCOs 26 18 6+

NUPs (Permanent) 118 153 -35

TOTAL 167 187




Organic Personnel Admin Budget Fiscal Mgmnt Acctng Total

PCOs 8 8 4 6 0 23

PNCOs 9 5 5 4 0 26

NUPs 12 12 19 24 51 118

TOTAL 29 25 28 34 51 167

Uniformed Pers from other unit detailed w/ DC

1 1 3 5

NUP from other unit detailed w/ DC

1 2 3

TOTAL 31 24 30 37 51 175


Breakdown of Ranks/Salary GradesAs of August 4, 2009

Breakdown of Ranks/Salary GradesAs of August 4, 2009

Organic

PersonnelR A N K S Total

PCOs PDIR PCSUPT PSSUPT PSUPT PCINSP PSINSP PINSP

1 1 5 6 7 2 1 23

PNCOs SPO4 SPO3 SPO2 SPO1 PO3 PO2 PO1

5 3 1 6 8 3 0 26

Organic

PersonnelSALARY GRADE Total

NUPs

SG-24 SG-22 SG-18 SG-15 SG-11 SG-9 SG-8

118

1 4 11 16 22 3 31

SG-6 SG-4 SG-2 SG-1

20 8 1 1

Directorate for Comptrollership


is the office that is principally concerned with the

management of the financial resources of the

Philippine National Police (PNP). The

comptrollership function involves planning,

objective setting, program costing and

integration, budget harmonization, financial

accounting, cost effectiveness evaluation,

performance analysis and resource management

improvement.

is the office that is principally concerned with the

management of the financial resources of the

Philippine National Police (PNP). The

comptrollership function involves planning,

objective setting, program costing and

integration, budget harmonization, financial

accounting, cost effectiveness evaluation,

performance analysis and resource management

improvement.



is tasked to advise the Chief, PNP on

budgetary matters, accounting,

financial reporting, internal auditing

and management improvement.

is tasked to advise the Chief, PNP on

budgetary matters, accounting,

financial reporting, internal auditing

and management improvement.


Directorate for Comptrollership A member of the PNP Directorial Staff,

the Director for Comptrollership assists

the Chief, PNP on budget and fiscal

management, administration of the

PNP’s financial resources, accounting

services, internal audit and control,

management review, analysis and

evaluation, and performance evaluation

and standard setting.

A member of the PNP Directorial Staff,

the Director for Comptrollership assists

the Chief, PNP on budget and fiscal

management, administration of the

PNP’s financial resources, accounting

services, internal audit and control,

management review, analysis and

evaluation, and performance evaluation

and standard setting.

MANAGEMENT DIVMANAGEMENT DIV FISCAL DIVFISCAL DIV

DIRECTORDIRECTOR

DEPUTY DIRECTORDEPUTY DIRECTOR

EXECUTIVE OFFICEREXECUTIVE OFFICER

ADMIN OFFICERADMIN OFFICER


ACCOUNTING DIVACCOUNTING DIV BUDGET DIVBUDGET DIV

ORGANIZATION ORGANIZATION CHARTCHART

ORGANIZATION ORGANIZATION CHARTCHART

REGIONALREGIONALCOMPTROLLERSCOMPTROLLERS

BUDGET/FISCALBUDGET/FISCALOFFICERSOFFICERS

HEADED BY A DIRECTOR, THE DIRECTORATE FOR COMPTROLLERSHIP HAS FOUR DIVISIONS NAMELY: THE BUDGET DIVISION, THE FISCAL DIVISION, THE ACCOUNTING

DIVISION, AND THE MANAGEMENT DIVISION.

HEADED BY A DIRECTOR, THE DIRECTORATE FOR COMPTROLLERSHIP HAS FOUR DIVISIONS NAMELY: THE BUDGET DIVISION, THE FISCAL DIVISION, THE ACCOUNTING

DIVISION, AND THE MANAGEMENT DIVISION.

1.1. RESPONSIBLE FOR THE PREPARATION OF THE PNP ANNUAL RESPONSIBLE FOR THE PREPARATION OF THE PNP ANNUAL

BUDGET. THE DIRECTOR FOR COMPTROLLERSHIP IS THE BUDGET. THE DIRECTOR FOR COMPTROLLERSHIP IS THE

PRINCIPAL LIAISON OFFICER TO THE EXECUTIVE DEPARTMENT PRINCIPAL LIAISON OFFICER TO THE EXECUTIVE DEPARTMENT

AND OTHER GOVERNMENT OFFICES AND AGENCIES ON FISCAL AND OTHER GOVERNMENT OFFICES AND AGENCIES ON FISCAL

MATTERS;MATTERS;

2.2. INITIATES PROJECTS IN THE FURTHERANCE OF MANAGEMENT INITIATES PROJECTS IN THE FURTHERANCE OF MANAGEMENT

IMPROVEMENT PROGRAMS OF THE PNP;IMPROVEMENT PROGRAMS OF THE PNP;

3.3. PLANS AND SUPERVISES THE IMPLEMENTATION OF POLICIES PLANS AND SUPERVISES THE IMPLEMENTATION OF POLICIES

AND PROCEDURES PERTAINING TO AUDITING, ACCOUNTING, AND PROCEDURES PERTAINING TO AUDITING, ACCOUNTING,

AND STATISTICAL REPORTING IN MANAGEMENT ACTIVITIES;AND STATISTICAL REPORTING IN MANAGEMENT ACTIVITIES;

1.1. RESPONSIBLE FOR THE PREPARATION OF THE PNP ANNUAL RESPONSIBLE FOR THE PREPARATION OF THE PNP ANNUAL

BUDGET. THE DIRECTOR FOR COMPTROLLERSHIP IS THE BUDGET. THE DIRECTOR FOR COMPTROLLERSHIP IS THE

PRINCIPAL LIAISON OFFICER TO THE EXECUTIVE DEPARTMENT PRINCIPAL LIAISON OFFICER TO THE EXECUTIVE DEPARTMENT

AND OTHER GOVERNMENT OFFICES AND AGENCIES ON FISCAL AND OTHER GOVERNMENT OFFICES AND AGENCIES ON FISCAL

MATTERS;MATTERS;

2.2. INITIATES PROJECTS IN THE FURTHERANCE OF MANAGEMENT INITIATES PROJECTS IN THE FURTHERANCE OF MANAGEMENT

IMPROVEMENT PROGRAMS OF THE PNP;IMPROVEMENT PROGRAMS OF THE PNP;

3.3. PLANS AND SUPERVISES THE IMPLEMENTATION OF POLICIES PLANS AND SUPERVISES THE IMPLEMENTATION OF POLICIES

AND PROCEDURES PERTAINING TO AUDITING, ACCOUNTING, AND PROCEDURES PERTAINING TO AUDITING, ACCOUNTING,

AND STATISTICAL REPORTING IN MANAGEMENT ACTIVITIES;AND STATISTICAL REPORTING IN MANAGEMENT ACTIVITIES;

DC SPECIFIC F U N C T I O N S


4.4. COORDINATES WITH THE DIRECTORIAL STAFF OF NHQ- PNP FOR THE COORDINATES WITH THE DIRECTORIAL STAFF OF NHQ- PNP FOR THE SUPERVISION AND PREPARATION OF DIFFERENT PNP PROJECTS AND SUPERVISION AND PREPARATION OF DIFFERENT PNP PROJECTS AND PROGRAMS AND IN THE INTEGRATION OF SUCH PROJECTS AND PROGRAMS AND IN THE INTEGRATION OF SUCH PROJECTS AND PROGRAMS TO THE OVER-ALL PNP PROGRAM;PROGRAMS TO THE OVER-ALL PNP PROGRAM;

5.5. SUPERVISES AND MANAGES THE PREPARATION OF THE PNP BUDGET SUPERVISES AND MANAGES THE PREPARATION OF THE PNP BUDGET ESTIMATES BASED ON DATA SUBMITTED BY PROGRAM DIRECTORS ESTIMATES BASED ON DATA SUBMITTED BY PROGRAM DIRECTORS AND JUSTIFIES THE SAME BEFORE REVIEWING AUTHORITIES;AND JUSTIFIES THE SAME BEFORE REVIEWING AUTHORITIES;

6.6. PLANS, IMPLEMENTS, AND MANAGES ALL POLICIES AND PROCEDURES PLANS, IMPLEMENTS, AND MANAGES ALL POLICIES AND PROCEDURES CONCERNING FINANCIAL MANAGEMENT, PROGRAM REVIEW AND CONCERNING FINANCIAL MANAGEMENT, PROGRAM REVIEW AND ANALYSIS IN THE MANAGEMENT ENGINEERING AND IMPROVEMENT ANALYSIS IN THE MANAGEMENT ENGINEERING AND IMPROVEMENT ACTIVITIES OF THE ORGANIZATION; ANDACTIVITIES OF THE ORGANIZATION; AND

7.7. PERFORMS OTHER OFFICIAL DUTIES OR FUNCTIONS AS THE CHIEF, PERFORMS OTHER OFFICIAL DUTIES OR FUNCTIONS AS THE CHIEF, PNP AND HIGHER AUTHORITIES MAY DIRECT FROM TIME TO TIME.PNP AND HIGHER AUTHORITIES MAY DIRECT FROM TIME TO TIME.

4.4. COORDINATES WITH THE DIRECTORIAL STAFF OF NHQ- PNP FOR THE COORDINATES WITH THE DIRECTORIAL STAFF OF NHQ- PNP FOR THE SUPERVISION AND PREPARATION OF DIFFERENT PNP PROJECTS AND SUPERVISION AND PREPARATION OF DIFFERENT PNP PROJECTS AND PROGRAMS AND IN THE INTEGRATION OF SUCH PROJECTS AND PROGRAMS AND IN THE INTEGRATION OF SUCH PROJECTS AND PROGRAMS TO THE OVER-ALL PNP PROGRAM;PROGRAMS TO THE OVER-ALL PNP PROGRAM;

5.5. SUPERVISES AND MANAGES THE PREPARATION OF THE PNP BUDGET SUPERVISES AND MANAGES THE PREPARATION OF THE PNP BUDGET ESTIMATES BASED ON DATA SUBMITTED BY PROGRAM DIRECTORS ESTIMATES BASED ON DATA SUBMITTED BY PROGRAM DIRECTORS AND JUSTIFIES THE SAME BEFORE REVIEWING AUTHORITIES;AND JUSTIFIES THE SAME BEFORE REVIEWING AUTHORITIES;

6.6. PLANS, IMPLEMENTS, AND MANAGES ALL POLICIES AND PROCEDURES PLANS, IMPLEMENTS, AND MANAGES ALL POLICIES AND PROCEDURES CONCERNING FINANCIAL MANAGEMENT, PROGRAM REVIEW AND CONCERNING FINANCIAL MANAGEMENT, PROGRAM REVIEW AND ANALYSIS IN THE MANAGEMENT ENGINEERING AND IMPROVEMENT ANALYSIS IN THE MANAGEMENT ENGINEERING AND IMPROVEMENT ACTIVITIES OF THE ORGANIZATION; ANDACTIVITIES OF THE ORGANIZATION; AND

7.7. PERFORMS OTHER OFFICIAL DUTIES OR FUNCTIONS AS THE CHIEF, PERFORMS OTHER OFFICIAL DUTIES OR FUNCTIONS AS THE CHIEF, PNP AND HIGHER AUTHORITIES MAY DIRECT FROM TIME TO TIME.PNP AND HIGHER AUTHORITIES MAY DIRECT FROM TIME TO TIME.



PURSUANT TO NAPOLCOM RESOLUTION NR. 95-043 AND PNP PURSUANT TO NAPOLCOM RESOLUTION NR. 95-043 AND PNP CIRCULAR NR. DPL – 001-95, CERTAIN ASPECTS OF THE CHIEF, CIRCULAR NR. DPL – 001-95, CERTAIN ASPECTS OF THE CHIEF, PNP’S AUTHORITY HAVE BEEN DELEGATED TO THE DIRECTOR PNP’S AUTHORITY HAVE BEEN DELEGATED TO THE DIRECTOR FOR COMPTROLLERSHIP. HE HAS BEEN GIVEN THE POWER TO FOR COMPTROLLERSHIP. HE HAS BEEN GIVEN THE POWER TO CONTROL SPECIFIED PROCESSES, PRACTICES AND OTHER CONTROL SPECIFIED PROCESSES, PRACTICES AND OTHER MATTERS RELATIVE TO HIS RESPONSIBILITIES.MATTERS RELATIVE TO HIS RESPONSIBILITIES.

THUS, THE DIRECTOR FOR COMPTROLLERSHIP HAS FUNCTIONAL THUS, THE DIRECTOR FOR COMPTROLLERSHIP HAS FUNCTIONAL AUTHORITY OVER THE PNP FINANCE SERVICE (PNPFS) AND THE AUTHORITY OVER THE PNP FINANCE SERVICE (PNPFS) AND THE PNP INFORMATION TECHNOLOGY MANAGEMENT SERVICE PNP INFORMATION TECHNOLOGY MANAGEMENT SERVICE (PNPITMS). SPECIFICALLY, THE PNPITMS IS RESPONSIBLE FOR (PNPITMS). SPECIFICALLY, THE PNPITMS IS RESPONSIBLE FOR THE MAINTENANCE AND OPERATION OF THE ATM PAYROLL THE MAINTENANCE AND OPERATION OF THE ATM PAYROLL SYSTEM AS WELL AS THE CONTINUOUS FORMS CHECKS (CFCS) SYSTEM AS WELL AS THE CONTINUOUS FORMS CHECKS (CFCS) AND PAY SLIPS OF PNP PERSONNEL WHILE THE PNPFS AND PAY SLIPS OF PNP PERSONNEL WHILE THE PNPFS EXERCISES THE FOLLOWING FUNCTIONS:EXERCISES THE FOLLOWING FUNCTIONS:

PURSUANT TO NAPOLCOM RESOLUTION NR. 95-043 AND PNP PURSUANT TO NAPOLCOM RESOLUTION NR. 95-043 AND PNP CIRCULAR NR. DPL – 001-95, CERTAIN ASPECTS OF THE CHIEF, CIRCULAR NR. DPL – 001-95, CERTAIN ASPECTS OF THE CHIEF, PNP’S AUTHORITY HAVE BEEN DELEGATED TO THE DIRECTOR PNP’S AUTHORITY HAVE BEEN DELEGATED TO THE DIRECTOR FOR COMPTROLLERSHIP. HE HAS BEEN GIVEN THE POWER TO FOR COMPTROLLERSHIP. HE HAS BEEN GIVEN THE POWER TO CONTROL SPECIFIED PROCESSES, PRACTICES AND OTHER CONTROL SPECIFIED PROCESSES, PRACTICES AND OTHER MATTERS RELATIVE TO HIS RESPONSIBILITIES.MATTERS RELATIVE TO HIS RESPONSIBILITIES.

THUS, THE DIRECTOR FOR COMPTROLLERSHIP HAS FUNCTIONAL THUS, THE DIRECTOR FOR COMPTROLLERSHIP HAS FUNCTIONAL AUTHORITY OVER THE PNP FINANCE SERVICE (PNPFS) AND THE AUTHORITY OVER THE PNP FINANCE SERVICE (PNPFS) AND THE PNP INFORMATION TECHNOLOGY MANAGEMENT SERVICE PNP INFORMATION TECHNOLOGY MANAGEMENT SERVICE (PNPITMS). SPECIFICALLY, THE PNPITMS IS RESPONSIBLE FOR (PNPITMS). SPECIFICALLY, THE PNPITMS IS RESPONSIBLE FOR THE MAINTENANCE AND OPERATION OF THE ATM PAYROLL THE MAINTENANCE AND OPERATION OF THE ATM PAYROLL SYSTEM AS WELL AS THE CONTINUOUS FORMS CHECKS (CFCS) SYSTEM AS WELL AS THE CONTINUOUS FORMS CHECKS (CFCS) AND PAY SLIPS OF PNP PERSONNEL WHILE THE PNPFS AND PAY SLIPS OF PNP PERSONNEL WHILE THE PNPFS EXERCISES THE FOLLOWING FUNCTIONS:EXERCISES THE FOLLOWING FUNCTIONS:

TTHE HE DDIRECTORIRECTORTTHE HE DDIRECTORIRECTOR

1.1. MAINTAINS AND SUPERVISES THE OPERATIONS OF THE MODIFIED MAINTAINS AND SUPERVISES THE OPERATIONS OF THE MODIFIED DISBURSEMENT SYSTEM (MDS) ACCOUNT FOR UNITS IN THE PNP;DISBURSEMENT SYSTEM (MDS) ACCOUNT FOR UNITS IN THE PNP;

2.2. COORDINATES WITH OTHER OFFICES/UNITS CONCERNING THE COORDINATES WITH OTHER OFFICES/UNITS CONCERNING THE PREPARATION AND DISTRIBUTION OF THE PAY AND PREPARATION AND DISTRIBUTION OF THE PAY AND ALLOWANCES OF UNIFORMED AND NON-UNIFORMED ALLOWANCES OF UNIFORMED AND NON-UNIFORMED PERSONNEL OF THE PNP;PERSONNEL OF THE PNP;

3.3. PROCESSES AND SETTLES CLAIMS FOR PAY AND PROCESSES AND SETTLES CLAIMS FOR PAY AND ALLOWANCES/SALARIES, TRAVEL EXPENSES AND ALLOWANCES/SALARIES, TRAVEL EXPENSES AND COMMUTATION OF LEAVE OF PNP PERSONNEL;COMMUTATION OF LEAVE OF PNP PERSONNEL;

4.4. MAINTAINS FINANCIAL RECORDS OF THE PAY AND ALLOWANCES MAINTAINS FINANCIAL RECORDS OF THE PAY AND ALLOWANCES OF UNIFORMED AND NON-UNIFORMED PERSONNEL AND OTHER OF UNIFORMED AND NON-UNIFORMED PERSONNEL AND OTHER PNP OBLIGATIONS; ANDPNP OBLIGATIONS; AND

1.1. MAINTAINS AND SUPERVISES THE OPERATIONS OF THE MODIFIED MAINTAINS AND SUPERVISES THE OPERATIONS OF THE MODIFIED DISBURSEMENT SYSTEM (MDS) ACCOUNT FOR UNITS IN THE PNP;DISBURSEMENT SYSTEM (MDS) ACCOUNT FOR UNITS IN THE PNP;

2.2. COORDINATES WITH OTHER OFFICES/UNITS CONCERNING THE COORDINATES WITH OTHER OFFICES/UNITS CONCERNING THE PREPARATION AND DISTRIBUTION OF THE PAY AND PREPARATION AND DISTRIBUTION OF THE PAY AND ALLOWANCES OF UNIFORMED AND NON-UNIFORMED ALLOWANCES OF UNIFORMED AND NON-UNIFORMED PERSONNEL OF THE PNP;PERSONNEL OF THE PNP;

3.3. PROCESSES AND SETTLES CLAIMS FOR PAY AND PROCESSES AND SETTLES CLAIMS FOR PAY AND ALLOWANCES/SALARIES, TRAVEL EXPENSES AND ALLOWANCES/SALARIES, TRAVEL EXPENSES AND COMMUTATION OF LEAVE OF PNP PERSONNEL;COMMUTATION OF LEAVE OF PNP PERSONNEL;

4.4. MAINTAINS FINANCIAL RECORDS OF THE PAY AND ALLOWANCES MAINTAINS FINANCIAL RECORDS OF THE PAY AND ALLOWANCES OF UNIFORMED AND NON-UNIFORMED PERSONNEL AND OTHER OF UNIFORMED AND NON-UNIFORMED PERSONNEL AND OTHER PNP OBLIGATIONS; ANDPNP OBLIGATIONS; AND

TTHE HE DDIRECTORIRECTORFunctionsFunctions


5.5. IMPLEMENTS PLANS, POLICIES, RULES AND REGULATIONS GOVERNING IMPLEMENTS PLANS, POLICIES, RULES AND REGULATIONS GOVERNING DISBURSEMENT AND COLLECTION OF FUNDS FOR THE PNP.DISBURSEMENT AND COLLECTION OF FUNDS FOR THE PNP.

6.6. THE DIRECTOR FOR COMPTROLLERSHIP HAS BEEN DELEGATED THE AUTHORITY THE DIRECTOR FOR COMPTROLLERSHIP HAS BEEN DELEGATED THE AUTHORITY TO:TO:

a.a. RELEASE OF REGULAR PROGRAMMED MOOE FUNDS (INFO C, PNP)RELEASE OF REGULAR PROGRAMMED MOOE FUNDS (INFO C, PNP)

b.b. RELEASE OF OTHER PERSONAL SERVICES IRRESPECTIVE OF AMOUNT;RELEASE OF OTHER PERSONAL SERVICES IRRESPECTIVE OF AMOUNT;

c.c. SIGN DVS AND OTHER CORRESPONDING COMMERCIAL CLAIMS AND CHECKS SIGN DVS AND OTHER CORRESPONDING COMMERCIAL CLAIMS AND CHECKS (OVER P300,000.00 – BELOW P500,000.00);(OVER P300,000.00 – BELOW P500,000.00);

d.d. SIGN DVS FOR FIXED EXPENDITURES (LIGHT & WATER, COMMUNICATION SIGN DVS FOR FIXED EXPENDITURES (LIGHT & WATER, COMMUNICATION SERVICES) AND LOCAL TRAVEL EXPENSES FOR 10 DAYS OR LESSSERVICES) AND LOCAL TRAVEL EXPENSES FOR 10 DAYS OR LESS

e.e. SIGN ON DVS, CHECKS AND OTHER OBLIGATING INSTRUMENTS CHARGEABLE SIGN ON DVS, CHECKS AND OTHER OBLIGATING INSTRUMENTS CHARGEABLE AGAINST PNP TRUST RECEIPTS BELOW P1M BUT NOT LESS P300,000.00;AGAINST PNP TRUST RECEIPTS BELOW P1M BUT NOT LESS P300,000.00;

f.f. RECOMMEND THE DESIGNATION OF COMPTROLLERS, BFOS AND OTHER RECOMMEND THE DESIGNATION OF COMPTROLLERS, BFOS AND OTHER ACCOUNTABLE OFFICERS FOR PROS AND NSUS; ANDACCOUNTABLE OFFICERS FOR PROS AND NSUS; AND

g.g. PUBLISH SOPS, POLICIES AND DIRECTIVES ON COMPTROLLERSHIP AND FOR PUBLISH SOPS, POLICIES AND DIRECTIVES ON COMPTROLLERSHIP AND FOR THE FINANCE SERVICE.THE FINANCE SERVICE.

5.5. IMPLEMENTS PLANS, POLICIES, RULES AND REGULATIONS GOVERNING IMPLEMENTS PLANS, POLICIES, RULES AND REGULATIONS GOVERNING DISBURSEMENT AND COLLECTION OF FUNDS FOR THE PNP.DISBURSEMENT AND COLLECTION OF FUNDS FOR THE PNP.

6.6. THE DIRECTOR FOR COMPTROLLERSHIP HAS BEEN DELEGATED THE AUTHORITY THE DIRECTOR FOR COMPTROLLERSHIP HAS BEEN DELEGATED THE AUTHORITY TO:TO:

a.a. RELEASE OF REGULAR PROGRAMMED MOOE FUNDS (INFO C, PNP)RELEASE OF REGULAR PROGRAMMED MOOE FUNDS (INFO C, PNP)

b.b. RELEASE OF OTHER PERSONAL SERVICES IRRESPECTIVE OF AMOUNT;RELEASE OF OTHER PERSONAL SERVICES IRRESPECTIVE OF AMOUNT;

c.c. SIGN DVS AND OTHER CORRESPONDING COMMERCIAL CLAIMS AND CHECKS SIGN DVS AND OTHER CORRESPONDING COMMERCIAL CLAIMS AND CHECKS (OVER P300,000.00 – BELOW P500,000.00);(OVER P300,000.00 – BELOW P500,000.00);

d.d. SIGN DVS FOR FIXED EXPENDITURES (LIGHT & WATER, COMMUNICATION SIGN DVS FOR FIXED EXPENDITURES (LIGHT & WATER, COMMUNICATION SERVICES) AND LOCAL TRAVEL EXPENSES FOR 10 DAYS OR LESSSERVICES) AND LOCAL TRAVEL EXPENSES FOR 10 DAYS OR LESS

e.e. SIGN ON DVS, CHECKS AND OTHER OBLIGATING INSTRUMENTS CHARGEABLE SIGN ON DVS, CHECKS AND OTHER OBLIGATING INSTRUMENTS CHARGEABLE AGAINST PNP TRUST RECEIPTS BELOW P1M BUT NOT LESS P300,000.00;AGAINST PNP TRUST RECEIPTS BELOW P1M BUT NOT LESS P300,000.00;

f.f. RECOMMEND THE DESIGNATION OF COMPTROLLERS, BFOS AND OTHER RECOMMEND THE DESIGNATION OF COMPTROLLERS, BFOS AND OTHER ACCOUNTABLE OFFICERS FOR PROS AND NSUS; ANDACCOUNTABLE OFFICERS FOR PROS AND NSUS; AND

g.g. PUBLISH SOPS, POLICIES AND DIRECTIVES ON COMPTROLLERSHIP AND FOR PUBLISH SOPS, POLICIES AND DIRECTIVES ON COMPTROLLERSHIP AND FOR THE FINANCE SERVICE.THE FINANCE SERVICE.



PAYMENT OF FINANCIAL TRANSACTIONS INVOLVING RETIREMENT, PAYMENT OF FINANCIAL TRANSACTIONS INVOLVING RETIREMENT, DEATH GRATUITIES, COMMUTATION OF LEAVE, PENSION AND OTHER DEATH GRATUITIES, COMMUTATION OF LEAVE, PENSION AND OTHER CLAIMS OF RETIRED/SEPARATED PNP UNIFORMED AND NON-CLAIMS OF RETIRED/SEPARATED PNP UNIFORMED AND NON-UNIFORMED PERSONNEL SHALL BE APPROVED/COUNTERSIGNED BY UNIFORMED PERSONNEL SHALL BE APPROVED/COUNTERSIGNED BY TDC OR HIS AUTHORIZED SIGNATORIES BASED ON THE TDC OR HIS AUTHORIZED SIGNATORIES BASED ON THE CORRESPONDING AMOUNT BELOW AND SIGNED BY THE DIRECTOR, CORRESPONDING AMOUNT BELOW AND SIGNED BY THE DIRECTOR, FINANCE SERVICE (FS):FINANCE SERVICE (FS):

PAYMENT OF FINANCIAL TRANSACTIONS INVOLVING RETIREMENT, PAYMENT OF FINANCIAL TRANSACTIONS INVOLVING RETIREMENT, DEATH GRATUITIES, COMMUTATION OF LEAVE, PENSION AND OTHER DEATH GRATUITIES, COMMUTATION OF LEAVE, PENSION AND OTHER CLAIMS OF RETIRED/SEPARATED PNP UNIFORMED AND NON-CLAIMS OF RETIRED/SEPARATED PNP UNIFORMED AND NON-UNIFORMED PERSONNEL SHALL BE APPROVED/COUNTERSIGNED BY UNIFORMED PERSONNEL SHALL BE APPROVED/COUNTERSIGNED BY TDC OR HIS AUTHORIZED SIGNATORIES BASED ON THE TDC OR HIS AUTHORIZED SIGNATORIES BASED ON THE CORRESPONDING AMOUNT BELOW AND SIGNED BY THE DIRECTOR, CORRESPONDING AMOUNT BELOW AND SIGNED BY THE DIRECTOR, FINANCE SERVICE (FS):FINANCE SERVICE (FS):



The Director for Comptrollership Above P300,000.00 up to P500,000.00.00

Deputy Director for Comptrollership Above P100,000.00 up to

P300,000.00

Executive Officer Below P100,000.00

TTHE HE DDEPUTY EPUTY DDIRECTORIRECTORFunctionsFunctions

TTHE HE DDEPUTY EPUTY DDIRECTORIRECTORFunctionsFunctions

1. ASSISTS THE DIRECTOR FOR COMPTROLLERSHIP IN CARRYING-OUT 1. ASSISTS THE DIRECTOR FOR COMPTROLLERSHIP IN CARRYING-OUT HIS VARIOUS FUNCTIONS;HIS VARIOUS FUNCTIONS;

2. SITS AS CHAIRMAN OF THE ACCREDITATION AND SALARY 2. SITS AS CHAIRMAN OF THE ACCREDITATION AND SALARY DEDUCTION PROGRAM COMMITTEE (ASDPC);DEDUCTION PROGRAM COMMITTEE (ASDPC);

3. ACTS AS CHAIRMAN, DIRECTORATE FOR COMPTROLLERSHIP NUP 3. ACTS AS CHAIRMAN, DIRECTORATE FOR COMPTROLLERSHIP NUP SELECTION AND PROMOTION BOARD;SELECTION AND PROMOTION BOARD;

4. APPROVES OBLIGATING INSTRUMENTS FOR PERSONAL SERVICES 4. APPROVES OBLIGATING INSTRUMENTS FOR PERSONAL SERVICES (PS) AMOUNTING TO P100,000 UP TO P300,000.00; AND(PS) AMOUNTING TO P100,000 UP TO P300,000.00; AND

5. APPROVES/SIGNS DVS, CHECKS AND OTHER OBLIGATING 5. APPROVES/SIGNS DVS, CHECKS AND OTHER OBLIGATING INSTRUMENTS FOR:INSTRUMENTS FOR:

1. ASSISTS THE DIRECTOR FOR COMPTROLLERSHIP IN CARRYING-OUT 1. ASSISTS THE DIRECTOR FOR COMPTROLLERSHIP IN CARRYING-OUT HIS VARIOUS FUNCTIONS;HIS VARIOUS FUNCTIONS;

2. SITS AS CHAIRMAN OF THE ACCREDITATION AND SALARY 2. SITS AS CHAIRMAN OF THE ACCREDITATION AND SALARY DEDUCTION PROGRAM COMMITTEE (ASDPC);DEDUCTION PROGRAM COMMITTEE (ASDPC);

3. ACTS AS CHAIRMAN, DIRECTORATE FOR COMPTROLLERSHIP NUP 3. ACTS AS CHAIRMAN, DIRECTORATE FOR COMPTROLLERSHIP NUP SELECTION AND PROMOTION BOARD;SELECTION AND PROMOTION BOARD;

4. APPROVES OBLIGATING INSTRUMENTS FOR PERSONAL SERVICES 4. APPROVES OBLIGATING INSTRUMENTS FOR PERSONAL SERVICES (PS) AMOUNTING TO P100,000 UP TO P300,000.00; AND(PS) AMOUNTING TO P100,000 UP TO P300,000.00; AND

5. APPROVES/SIGNS DVS, CHECKS AND OTHER OBLIGATING 5. APPROVES/SIGNS DVS, CHECKS AND OTHER OBLIGATING INSTRUMENTS FOR:INSTRUMENTS FOR:

A. TRUST RECEIPT Below P300,000

B. FIXED EXPENDITURES Below P300,000

C. LOCAL TRAVEL Less than 100 Days

TTHE HE EExecutive xecutive OOfficerfficerFunctionsFunctions


1.1. DIRECTS, COORDINATES AND SUPERVISES THE WORK OF THE DIRECTS, COORDINATES AND SUPERVISES THE WORK OF THE

DIFFERENT DIVISIONS IN THE DIRECTORATE, EXCEPT IN THOSE AREAS DIFFERENT DIVISIONS IN THE DIRECTORATE, EXCEPT IN THOSE AREAS

RESERVED SPECIFICALLY BY THE DIRECTOR;RESERVED SPECIFICALLY BY THE DIRECTOR;

2.2. ENSURES THAT THE DIRECTOR’S DECISIONS AND CONCEPTS ENSURES THAT THE DIRECTOR’S DECISIONS AND CONCEPTS

ARE IMPLEMENTED BY THE STAFF AND BY ASSIGNING SPECIFIC ARE IMPLEMENTED BY THE STAFF AND BY ASSIGNING SPECIFIC

RESPONSIBILITIES SUCH AS PREPARATION AND ISSUANCE OF PLANS, RESPONSIBILITIES SUCH AS PREPARATION AND ISSUANCE OF PLANS,

ORDERS, REPORTS, AND OTHER STAFF ACTIONS WHEN NECESSARY;ORDERS, REPORTS, AND OTHER STAFF ACTIONS WHEN NECESSARY;

3.3. REVIEWS STAFF ACTIONS TO ENSURE THAT THEY ARE REVIEWS STAFF ACTIONS TO ENSURE THAT THEY ARE

ADEQUATE, COORDINATED, AND DESIGNED TO PRODUCE THE ADEQUATE, COORDINATED, AND DESIGNED TO PRODUCE THE

INTENDED RESULT. APPROVES THOSE ACTIONS IF AUTHORIZED, INTENDED RESULT. APPROVES THOSE ACTIONS IF AUTHORIZED,

OTHERWISE HE OBTAINS THE DIRECTOR’S APPROVAL;OTHERWISE HE OBTAINS THE DIRECTOR’S APPROVAL;

1.1. DIRECTS, COORDINATES AND SUPERVISES THE WORK OF THE DIRECTS, COORDINATES AND SUPERVISES THE WORK OF THE

DIFFERENT DIVISIONS IN THE DIRECTORATE, EXCEPT IN THOSE AREAS DIFFERENT DIVISIONS IN THE DIRECTORATE, EXCEPT IN THOSE AREAS

RESERVED SPECIFICALLY BY THE DIRECTOR;RESERVED SPECIFICALLY BY THE DIRECTOR;

2.2. ENSURES THAT THE DIRECTOR’S DECISIONS AND CONCEPTS ENSURES THAT THE DIRECTOR’S DECISIONS AND CONCEPTS

ARE IMPLEMENTED BY THE STAFF AND BY ASSIGNING SPECIFIC ARE IMPLEMENTED BY THE STAFF AND BY ASSIGNING SPECIFIC

RESPONSIBILITIES SUCH AS PREPARATION AND ISSUANCE OF PLANS, RESPONSIBILITIES SUCH AS PREPARATION AND ISSUANCE OF PLANS,

ORDERS, REPORTS, AND OTHER STAFF ACTIONS WHEN NECESSARY;ORDERS, REPORTS, AND OTHER STAFF ACTIONS WHEN NECESSARY;

3.3. REVIEWS STAFF ACTIONS TO ENSURE THAT THEY ARE REVIEWS STAFF ACTIONS TO ENSURE THAT THEY ARE

ADEQUATE, COORDINATED, AND DESIGNED TO PRODUCE THE ADEQUATE, COORDINATED, AND DESIGNED TO PRODUCE THE

INTENDED RESULT. APPROVES THOSE ACTIONS IF AUTHORIZED, INTENDED RESULT. APPROVES THOSE ACTIONS IF AUTHORIZED,

OTHERWISE HE OBTAINS THE DIRECTOR’S APPROVAL;OTHERWISE HE OBTAINS THE DIRECTOR’S APPROVAL;



4. THE EXECUTIVE OFFICER IS ALSO TASKED TO: 4. THE EXECUTIVE OFFICER IS ALSO TASKED TO:

A. FORMULATE AND ANNOUNCE STAFF OPERATING POLICIES;A. FORMULATE AND ANNOUNCE STAFF OPERATING POLICIES;

B. ENSURE THAT THE DIRECTOR AND THE STAFF ARE B. ENSURE THAT THE DIRECTOR AND THE STAFF ARE

INFORMED ON MATTERS AFFECTING THE DIRECTORATE; INFORMED ON MATTERS AFFECTING THE DIRECTORATE;

C. REPRESENT THE DIRECTOR, WHEN AUTHORIZED;C. REPRESENT THE DIRECTOR, WHEN AUTHORIZED;

D. MAINTAIN THE MASTER POLICY FILE OF THE DIRECTORATE D. MAINTAIN THE MASTER POLICY FILE OF THE DIRECTORATE

AND MONITOR THE IMPLEMENTATION OF SAID POLICIES; AND MONITOR THE IMPLEMENTATION OF SAID POLICIES;

E. EXERCISE DIRECT SUPERVISION AND CONTROL OVER THE E. EXERCISE DIRECT SUPERVISION AND CONTROL OVER THE

PERSONNEL OF THE DIRECTORATE; ANDPERSONNEL OF THE DIRECTORATE; AND

F. PPROVES/SIGNS CHARGEABILITY AGAINST TRUST RECEIPTS F. PPROVES/SIGNS CHARGEABILITY AGAINST TRUST RECEIPTS

FUNDS REGARDLESS OF AMOUNT.FUNDS REGARDLESS OF AMOUNT.

4. THE EXECUTIVE OFFICER IS ALSO TASKED TO: 4. THE EXECUTIVE OFFICER IS ALSO TASKED TO:

A. FORMULATE AND ANNOUNCE STAFF OPERATING POLICIES;A. FORMULATE AND ANNOUNCE STAFF OPERATING POLICIES;

B. ENSURE THAT THE DIRECTOR AND THE STAFF ARE B. ENSURE THAT THE DIRECTOR AND THE STAFF ARE

INFORMED ON MATTERS AFFECTING THE DIRECTORATE; INFORMED ON MATTERS AFFECTING THE DIRECTORATE;

C. REPRESENT THE DIRECTOR, WHEN AUTHORIZED;C. REPRESENT THE DIRECTOR, WHEN AUTHORIZED;

D. MAINTAIN THE MASTER POLICY FILE OF THE DIRECTORATE D. MAINTAIN THE MASTER POLICY FILE OF THE DIRECTORATE

AND MONITOR THE IMPLEMENTATION OF SAID POLICIES; AND MONITOR THE IMPLEMENTATION OF SAID POLICIES;

E. EXERCISE DIRECT SUPERVISION AND CONTROL OVER THE E. EXERCISE DIRECT SUPERVISION AND CONTROL OVER THE

PERSONNEL OF THE DIRECTORATE; ANDPERSONNEL OF THE DIRECTORATE; AND

F. PPROVES/SIGNS CHARGEABILITY AGAINST TRUST RECEIPTS F. PPROVES/SIGNS CHARGEABILITY AGAINST TRUST RECEIPTS

FUNDS REGARDLESS OF AMOUNT.FUNDS REGARDLESS OF AMOUNT.

TTHE HE AAdministrative dministrative OOfficerfficerFunctionsFunctions

TTHE HE AAdministrative dministrative OOfficerfficerFunctionsFunctions

1. RESPONSIBLE FOR THE MANAGEMENT OF THE ADMIN SECTION AS WELL AS 1. RESPONSIBLE FOR THE MANAGEMENT OF THE ADMIN SECTION AS WELL AS

THE BUDGET OF THE DIRECTORATE;THE BUDGET OF THE DIRECTORATE;

2. IMPLEMENTS ORDERS, DIRECTIVES, MEMORANDA, INSTRUCTIONS AND 2. IMPLEMENTS ORDERS, DIRECTIVES, MEMORANDA, INSTRUCTIONS AND

POLICIES RELATIVE TO ADMINISTRATION AND OPERATION OF THE OFFICE;POLICIES RELATIVE TO ADMINISTRATION AND OPERATION OF THE OFFICE;

3. INITIATES ACTION ON PERSONNEL, COMMUNICATIONS, SUPPLY, MATERIAL 3. INITIATES ACTION ON PERSONNEL, COMMUNICATIONS, SUPPLY, MATERIAL

AND EQUIPMENT NEEDS OF THE OFFICE; AND EQUIPMENT NEEDS OF THE OFFICE;

4. ATTENDS TO THE WELFARE, MORALE AND DISCIPLINE OF PERSONNEL;4. ATTENDS TO THE WELFARE, MORALE AND DISCIPLINE OF PERSONNEL;

5. IMPLEMENTS AND SUPERVISES PRESCRIBED OFFICE PROCEDURES AND 5. IMPLEMENTS AND SUPERVISES PRESCRIBED OFFICE PROCEDURES AND

DECORUM;DECORUM;

6. COORDINATES WITH OTHER DIVISION/SECTION CHIEFS RELATIVE TO 6. COORDINATES WITH OTHER DIVISION/SECTION CHIEFS RELATIVE TO

ADMINISTRATIVE AND OPERATIONAL ACTIVITIES OF THE OFFICE;ADMINISTRATIVE AND OPERATIONAL ACTIVITIES OF THE OFFICE;

7. OVERSEES/MANAGES THE REPORTS AND RECORDS OF THE OFFICE; AND7. OVERSEES/MANAGES THE REPORTS AND RECORDS OF THE OFFICE; AND

8. PERFORMS OTHER DUTIES AS DIRECTED BY HIGHER AUTHORITIES.8. PERFORMS OTHER DUTIES AS DIRECTED BY HIGHER AUTHORITIES.

1. RESPONSIBLE FOR THE MANAGEMENT OF THE ADMIN SECTION AS WELL AS 1. RESPONSIBLE FOR THE MANAGEMENT OF THE ADMIN SECTION AS WELL AS

THE BUDGET OF THE DIRECTORATE;THE BUDGET OF THE DIRECTORATE;

2. IMPLEMENTS ORDERS, DIRECTIVES, MEMORANDA, INSTRUCTIONS AND 2. IMPLEMENTS ORDERS, DIRECTIVES, MEMORANDA, INSTRUCTIONS AND

POLICIES RELATIVE TO ADMINISTRATION AND OPERATION OF THE OFFICE;POLICIES RELATIVE TO ADMINISTRATION AND OPERATION OF THE OFFICE;

3. INITIATES ACTION ON PERSONNEL, COMMUNICATIONS, SUPPLY, MATERIAL 3. INITIATES ACTION ON PERSONNEL, COMMUNICATIONS, SUPPLY, MATERIAL

AND EQUIPMENT NEEDS OF THE OFFICE; AND EQUIPMENT NEEDS OF THE OFFICE;

4. ATTENDS TO THE WELFARE, MORALE AND DISCIPLINE OF PERSONNEL;4. ATTENDS TO THE WELFARE, MORALE AND DISCIPLINE OF PERSONNEL;

5. IMPLEMENTS AND SUPERVISES PRESCRIBED OFFICE PROCEDURES AND 5. IMPLEMENTS AND SUPERVISES PRESCRIBED OFFICE PROCEDURES AND

DECORUM;DECORUM;

6. COORDINATES WITH OTHER DIVISION/SECTION CHIEFS RELATIVE TO 6. COORDINATES WITH OTHER DIVISION/SECTION CHIEFS RELATIVE TO

ADMINISTRATIVE AND OPERATIONAL ACTIVITIES OF THE OFFICE;ADMINISTRATIVE AND OPERATIONAL ACTIVITIES OF THE OFFICE;

7. OVERSEES/MANAGES THE REPORTS AND RECORDS OF THE OFFICE; AND7. OVERSEES/MANAGES THE REPORTS AND RECORDS OF THE OFFICE; AND

8. PERFORMS OTHER DUTIES AS DIRECTED BY HIGHER AUTHORITIES.8. PERFORMS OTHER DUTIES AS DIRECTED BY HIGHER AUTHORITIES.

BUDGET DIVISIONBUDGET DIVISIONBUDGET DIVISIONBUDGET DIVISION

Personal ServicesPersonal ServicesSectionSection


Notice of Cash Notice of Cash Allocation SectionAllocation Section

Notice of Cash Notice of Cash Allocation SectionAllocation Section

M O O E M O O E SectionSectionM O O E M O O E SectionSection

Capital OutlayCapital OutlaySectionSection

Capital OutlayCapital OutlaySectionSection

C, BDC, BDC, BDC, BD

THE BUDGET DIVISION IS THE PRIMARY SHOP OF THE

DIRECTORATE FOR COMPTROLLERSHIP ON MATTERS

CONCERNING THE TECHNICAL ASPECTS OF THE PNP BUDGET.

THE BUDGET DIVISION IS THE PRIMARY SHOP OF THE

DIRECTORATE FOR COMPTROLLERSHIP ON MATTERS

CONCERNING THE TECHNICAL ASPECTS OF THE PNP BUDGET.

Asst. C, BDAsst. C, BDAsst. C, BDAsst. C, BD

1. Attends Department of Budget and Management (DBM)

meetings/conferences on budgetary and fiscal guidelines/strategies on

the preparation of the PNP Budget Proposal;

2. Calls for the conduct of Operations, Plan and Budget Committee

(OPBC) conference to discuss the preparation of the Preliminary

Operating Plan and Budget Guidance (OPBG);

3. Prepares appropriate internal budget forms for the use of the OPBC and

the different Police Regional Offices (PROs);

4. Conducts seminars for comptrollers and budget officers regarding

budgetary procedures, techniques, and innovations on budgetary

concepts;

1. Attends Department of Budget and Management (DBM)

meetings/conferences on budgetary and fiscal guidelines/strategies on

the preparation of the PNP Budget Proposal;

2. Calls for the conduct of Operations, Plan and Budget Committee

(OPBC) conference to discuss the preparation of the Preliminary

Operating Plan and Budget Guidance (OPBG);

3. Prepares appropriate internal budget forms for the use of the OPBC and

the different Police Regional Offices (PROs);

4. Conducts seminars for comptrollers and budget officers regarding

budgetary procedures, techniques, and innovations on budgetary

concepts;

FUNCTIONS FUNCTIONS


5. Calls for the conduct of conference among members of the OPBC

regarding budgetary procedures and fiscal guidelines in the PNP

Budget preparation;

6. Consolidates the Annual PNP Budget Proposals of Program Directors

and other units;

7. Assists the Director for Comptrollership during the presentation of the

Budget Proposal before the OPBC, CPNP and SILG/C, NAPOLCOM;

8. Submits to DBM the PNP Budget Estimates in accordance with the

Budget Forms prescribed in the Budget Call;

5. Calls for the conduct of conference among members of the OPBC

regarding budgetary procedures and fiscal guidelines in the PNP

Budget preparation;

6. Consolidates the Annual PNP Budget Proposals of Program Directors

and other units;

7. Assists the Director for Comptrollership during the presentation of the

Budget Proposal before the OPBC, CPNP and SILG/C, NAPOLCOM;

8. Submits to DBM the PNP Budget Estimates in accordance with the

Budget Forms prescribed in the Budget Call;

FUNCTIONS FUNCTIONS


9. Prepares the briefing/presentation of the Directorate for

Comptrollership before the members of the DBM Technical Panel, on

PNP Budget Estimates;

10.Assists the Chief, PNP/Director for Comptrollership in the presentation

of the PNP Budget proposal before the DBM Budget Technical

Committee, House of Representatives Plenary Sessions and Senate

Budget Technical Committee Hearings; and

11.Revises the proposed budget to conform with the DBM

Ceiling/President’s Budget.

9. Prepares the briefing/presentation of the Directorate for

Comptrollership before the members of the DBM Technical Panel, on

PNP Budget Estimates;

10.Assists the Chief, PNP/Director for Comptrollership in the presentation

of the PNP Budget proposal before the DBM Budget Technical

Committee, House of Representatives Plenary Sessions and Senate

Budget Technical Committee Hearings; and

11.Revises the proposed budget to conform with the DBM

Ceiling/President’s Budget.

FUNCTIONS FUNCTIONS


1. Personal Services Section

a. Supervises the technical preparation of the annual PNP budget for Personal Services;

b. Reviews and analyzes the computation of salaries/wages and other allowances of PNP personnel for inclusion in the annual budget proposal;

c. Prepares the detailed justification of the annual budget for Personal Services;

d. Examines the plantilla of civilian personnel in accordance with the approved appropriations act; and

e. Initiates appropriate action on referrals of units pertaining to authorized salaries/collateral allowances and other benefits of personnel.

1. Personal Services Section

a. Supervises the technical preparation of the annual PNP budget for Personal Services;

b. Reviews and analyzes the computation of salaries/wages and other allowances of PNP personnel for inclusion in the annual budget proposal;

c. Prepares the detailed justification of the annual budget for Personal Services;

d. Examines the plantilla of civilian personnel in accordance with the approved appropriations act; and

e. Initiates appropriate action on referrals of units pertaining to authorized salaries/collateral allowances and other benefits of personnel.

SECTIONSSECTIONS


2. Maintenance and Other Operating Expenses Section

a. Coordinates and consolidates the Maintenance and Other Operating

Expenses (MOOE) portion of the annual budget estimates of the PNP

Program Directors;

b. Evaluates and analyzes the data for inclusion in the PNP annual

budget proposal;

c. Prepares the detailed justification of the proposed annual budget for

MOOE from major units;

d. Prepares the PNP Annual Program of Expenditures/Net Working

Appropriations on MOOE in coordination with the Fiscal Division; and

e. Initiates actions on referrals of units pertaining to MOOE portion of

the PNP budget.

2. Maintenance and Other Operating Expenses Section

a. Coordinates and consolidates the Maintenance and Other Operating

Expenses (MOOE) portion of the annual budget estimates of the PNP

Program Directors;

b. Evaluates and analyzes the data for inclusion in the PNP annual

budget proposal;

c. Prepares the detailed justification of the proposed annual budget for

MOOE from major units;

d. Prepares the PNP Annual Program of Expenditures/Net Working

Appropriations on MOOE in coordination with the Fiscal Division; and

e. Initiates actions on referrals of units pertaining to MOOE portion of

the PNP budget.

SECTIONSSECTIONS


3. Capital Outlay Section

a. Coordinates and consolidates the PNP budget proposal for

equipment and construction;

b. Coordinates with the Office of the Director for Logistics from

time to time on the various changes being made on the detailed listing

of PNP equipment and construction projects; and

c. Coordinates with DBM and Congress on the approved

appropriation for PNP equipment outlay and construction

projects.

3. Capital Outlay Section

a. Coordinates and consolidates the PNP budget proposal for

equipment and construction;

b. Coordinates with the Office of the Director for Logistics from

time to time on the various changes being made on the detailed listing

of PNP equipment and construction projects; and

c. Coordinates with DBM and Congress on the approved

appropriation for PNP equipment outlay and construction

projects.

SECTIONSSECTIONS


4. NCA Section

a. Processes Disbursement Vouchers (DVs) on current claims under Personal Services (PS) such as Funding Warrants for Pay and Allowances of PNP Active Personnel, PNP Retirees and Pensioners, and other Collateral Allowances, Reimbursement of Hospitalization Expenses (RHE) with corresponding Notice of Cash Allocation (NCA) in the amount indicated on claims prior to “journalization” and subsequent “issuance of checks”;

b. Processes DVs on Commercial Claims classified as Maintenance and Other Operating Expenses (MOOE) such as Fixed Expenditures, Supplies and Materials, etc. and Capital Outlays (CO) such as procurement of requirements for PNP activities;

c. Processes DVs on Retirement Claims such as Retirement Gratuities, Terminal Leaves, Pensions of PNP Retirees and Pensioners and Differentials;

4. NCA Section

a. Processes Disbursement Vouchers (DVs) on current claims under Personal Services (PS) such as Funding Warrants for Pay and Allowances of PNP Active Personnel, PNP Retirees and Pensioners, and other Collateral Allowances, Reimbursement of Hospitalization Expenses (RHE) with corresponding Notice of Cash Allocation (NCA) in the amount indicated on claims prior to “journalization” and subsequent “issuance of checks”;

b. Processes DVs on Commercial Claims classified as Maintenance and Other Operating Expenses (MOOE) such as Fixed Expenditures, Supplies and Materials, etc. and Capital Outlays (CO) such as procurement of requirements for PNP activities;

c. Processes DVs on Retirement Claims such as Retirement Gratuities, Terminal Leaves, Pensions of PNP Retirees and Pensioners and Differentials;

SECTIONSSECTIONS


4. NCA Section

d. Consolidates claims on Accounts Payable (A/Ps) under PS, MOOE, CO and Retirement Benefits and prepares a letter with Due and Demandable Lists for request of release of corresponding NCA to DBM;

e. Prepares Notice of Transfer of Allocation (NTA) through the Land Bank of the Philippines (LBP) for payment of current and prior year’s obligations of the PNP with the list of claimants as approved by the DBM and based on the Advice of Sub-Allotment issued by the Fiscal Division, ODC;

f. Prepares letter to DBM indorsing the request of Regional Police Offices of the PNP for the release of corresponding NCA for prior year’s obligations; and

g. Performs other tasks as directed by C, BD, and TDC.

4. NCA Section

d. Consolidates claims on Accounts Payable (A/Ps) under PS, MOOE, CO and Retirement Benefits and prepares a letter with Due and Demandable Lists for request of release of corresponding NCA to DBM;

e. Prepares Notice of Transfer of Allocation (NTA) through the Land Bank of the Philippines (LBP) for payment of current and prior year’s obligations of the PNP with the list of claimants as approved by the DBM and based on the Advice of Sub-Allotment issued by the Fiscal Division, ODC;

f. Prepares letter to DBM indorsing the request of Regional Police Offices of the PNP for the release of corresponding NCA for prior year’s obligations; and

g. Performs other tasks as directed by C, BD, and TDC.

SECTIONSSECTIONS


FISCAL DIVISIONFISCAL DIVISIONFISCAL DIVISIONFISCAL DIVISION

THE FISCAL DIVISION PREPARES THE NOTICE OF FUND

AVAILABILITY (NFA)/ALLOTMENTS FOR DIFFERENT PNP UNITS.

UPON RECEIPT OF THE GENERAL ALLOTMENT RELEASE ORDER

(GARO) OF MAINTENANCE AND OTHER OPERATING EXPENSES

(MOOE) AND CAPITAL OUTLAY (CO), RELEASES ARE MADE TO

DIFFERENT PNP UNITS AFTER COMPARISON WITH THE PROGRAM OF

EXPENDITURES OR THE APPROVED ANNUAL OPERATING PROGRAM.

FOR CO, RELEASES ARE MADE AFTER MATCHING WITH THE

ANNUAL PROCUREMENT PROGRAM.

IN ALL THESE ISSUANCES OF NFAS/ALLOTMENT ADVISES, A COPY

IS FORWARDED TO THE ACCOUNTING UNIT FOR PROPER BOOKING

OF THE ALLOTMENTS.

THE FISCAL DIVISION PREPARES THE NOTICE OF FUND

AVAILABILITY (NFA)/ALLOTMENTS FOR DIFFERENT PNP UNITS.

UPON RECEIPT OF THE GENERAL ALLOTMENT RELEASE ORDER

(GARO) OF MAINTENANCE AND OTHER OPERATING EXPENSES

(MOOE) AND CAPITAL OUTLAY (CO), RELEASES ARE MADE TO

DIFFERENT PNP UNITS AFTER COMPARISON WITH THE PROGRAM OF

EXPENDITURES OR THE APPROVED ANNUAL OPERATING PROGRAM.

FOR CO, RELEASES ARE MADE AFTER MATCHING WITH THE

ANNUAL PROCUREMENT PROGRAM.

IN ALL THESE ISSUANCES OF NFAS/ALLOTMENT ADVISES, A COPY

IS FORWARDED TO THE ACCOUNTING UNIT FOR PROPER BOOKING

OF THE ALLOTMENTS.

A. PROVIDES FISCAL SERVICES TO THE PNP;

B. ADMINISTERS THE PENSION, RETIREMENT AND BENEFIT

FUNDS;

C. ADMINISTERS FUND RELEASES TO NHQ PNP, NSUS AND

PROS;

D. ADVISES ALL COMPTROLLERS AND BUDGET AND FISCAL

OFFICERS ON ALL MATTERS PERTAINING TO PNP BUDGET

EXECUTION; AND

E. ACTS ON REFERRALS FROM OTHER UNITS.

A. PROVIDES FISCAL SERVICES TO THE PNP;

B. ADMINISTERS THE PENSION, RETIREMENT AND BENEFIT

FUNDS;

C. ADMINISTERS FUND RELEASES TO NHQ PNP, NSUS AND

PROS;

D. ADVISES ALL COMPTROLLERS AND BUDGET AND FISCAL

OFFICERS ON ALL MATTERS PERTAINING TO PNP BUDGET

EXECUTION; AND

E. ACTS ON REFERRALS FROM OTHER UNITS.

FUNCTIONS FUNCTIONS





RETIREMENT AND RETIREMENT AND PENSION BENEFIT PENSION BENEFIT

SectionSection

RETIREMENT AND RETIREMENT AND PENSION BENEFIT PENSION BENEFIT

SectionSection

M O O E M O O E SectionSectionM O O E M O O E SectionSection

PRIOR YEARPRIOR YEARSectionSection

PRIOR YEARPRIOR YEARSectionSection

C, FDC, FDC, FDC, FD

Asst. C, FDAsst. C, FDAsst. C, FDAsst. C, FD

ORGANIZATIONAL CHART ORGANIZATIONAL CHART

1. PERSONAL SERVICES SECTION

A. PREPARES AND ISSUES ALLOTMENTS BASED ON THE APPROVED

AGENCY BUDGET MATRIX (ABM) FOR THE CURRENT YEAR AND

GARO/SARO ISSUED BY THE DBM OF SAME YEAR;

B. VERIFIES THE VERACITY OF SUPPORTING DOCUMENTS OF CLAIMS

ENDORSED BY THE DPRM THAT ARE NOT PAID THROUGH CFCS

BEFORE ISSUANCE OF ALLOTMENTS.

C. PERIODICALLY ADVISES THE CHIEF, FISCAL DIVISION ON THE STATUS

OF PERSONAL SERVICES FUNDS;

D. SUBMITS CONSOLIDATED REPORT ON THE USE OF PERSONAL

SERVICES FUNDS;


A. PREPARES AND ISSUES ALLOTMENTS BASED ON THE APPROVED

AGENCY BUDGET MATRIX (ABM) FOR THE CURRENT YEAR AND

GARO/SARO ISSUED BY THE DBM OF SAME YEAR;

B. VERIFIES THE VERACITY OF SUPPORTING DOCUMENTS OF CLAIMS

ENDORSED BY THE DPRM THAT ARE NOT PAID THROUGH CFCS

BEFORE ISSUANCE OF ALLOTMENTS.

C. PERIODICALLY ADVISES THE CHIEF, FISCAL DIVISION ON THE STATUS

OF PERSONAL SERVICES FUNDS;

D. SUBMITS CONSOLIDATED REPORT ON THE USE OF PERSONAL

SERVICES FUNDS;

SECTIONSSECTIONS



E. RECONCILES ITS RECORDS WITH THE ACCOUNTING DIVISION AS TO THE

CHARGES/OBLIGATIONS PERIODICALLY AND AS NEEDED;

F. GIVES TECHNICAL ASSISTANCE TO ALL COMPTROLLERS AND FINANCE

OFFICERS OF THE DIFFERENT PROS AND BUDGET AND FISCAL OFFICERS

OF SEPARATE UNITS; AND

G. ATTENDS TO THE NEEDS OF CLAIMANTS AND DRAFTS

COMMUNICATIONS PERTAINING TO PERSONAL SERVICES FUNDING AND

REQUIREMENTS.


E. RECONCILES ITS RECORDS WITH THE ACCOUNTING DIVISION AS TO THE

CHARGES/OBLIGATIONS PERIODICALLY AND AS NEEDED;

F. GIVES TECHNICAL ASSISTANCE TO ALL COMPTROLLERS AND FINANCE

OFFICERS OF THE DIFFERENT PROS AND BUDGET AND FISCAL OFFICERS

OF SEPARATE UNITS; AND

G. ATTENDS TO THE NEEDS OF CLAIMANTS AND DRAFTS

COMMUNICATIONS PERTAINING TO PERSONAL SERVICES FUNDING AND

REQUIREMENTS.

SECTIONSSECTIONS


2. MAINTENANCE AND OTHER OPERATING EXPENSES/CAPITAL OUTLAY

(MOOE/CO) SECTION

A. IMPLEMENTS FISCAL AND FINANCIAL POLICIES AND PROCEDURES

GOVERNING MOOE FUND MANAGEMENT;

B. REVIEWS AND ANALYZES THE PROGRAM OF EXPENDITURES

SUBMITTED BY PROGRAM DIRECTORS;

C. REVIEWS AND ANALYZES FUND REQUESTS OF DIFFERENT PROGRAM

DIRECTORS/UNITS PRIOR TO APPROVAL OF DC AND CPNP;

D. PREPARES MOOE FUND RELEASES TO DIFFERENT PROGRAM

ADMINISTRATORS;


(MOOE/CO) SECTION

A. IMPLEMENTS FISCAL AND FINANCIAL POLICIES AND PROCEDURES

GOVERNING MOOE FUND MANAGEMENT;

B. REVIEWS AND ANALYZES THE PROGRAM OF EXPENDITURES

SUBMITTED BY PROGRAM DIRECTORS;

C. REVIEWS AND ANALYZES FUND REQUESTS OF DIFFERENT PROGRAM

DIRECTORS/UNITS PRIOR TO APPROVAL OF DC AND CPNP;

D. PREPARES MOOE FUND RELEASES TO DIFFERENT PROGRAM

ADMINISTRATORS;

SECTIONSSECTIONS



(MOOE/CO) SECTION

E. PREPARES COMPARATIVE REPORTS OF FUND RELEASES MADE TO

THE PROS AND PROJECT ADMINISTRATORS;

F. RECONCILES STATUS OF MOOE FUNDS IN COORDINATION WITH

DIFFERENT PROGRAM DIRECTORS/PROJECT ADMINISTRATORS; AND

G. MAINTAINS A SUBSIDIARY LEDGER ON OPERATING FUND RELEASES

TO THE NATIONAL HEADQUARTERS, SEPARATE UNITS AND POLICE

REGIONAL OFFICES (PROS).


(MOOE/CO) SECTION

E. PREPARES COMPARATIVE REPORTS OF FUND RELEASES MADE TO

THE PROS AND PROJECT ADMINISTRATORS;

F. RECONCILES STATUS OF MOOE FUNDS IN COORDINATION WITH

DIFFERENT PROGRAM DIRECTORS/PROJECT ADMINISTRATORS; AND

G. MAINTAINS A SUBSIDIARY LEDGER ON OPERATING FUND RELEASES

TO THE NATIONAL HEADQUARTERS, SEPARATE UNITS AND POLICE

REGIONAL OFFICES (PROS).

SECTIONSSECTIONS


3. PRIOR YEARS CLAIMS SECTION

A. COORDINATES WITH THE CHIEF, REGIONAL COMPTROLLERSHIP DIVISION (C,

RCD) FOR THE SUBMISSION OF UNFUNDED PRIOR YEARS CLAIMS IN THEIR

RESPECTIVE PROS;

B. CHECKS THE VALIDITY OF ALL UNFUNDED PRIOR YEARS CLAIMS REPORTS

SUBMITTED BY THE C, RCD BEFORE ESTABLISHING THE PROGRAM;

C. PREPARES A PROGRAM TO SETTLE ALL PRIOR YEARS ACCOUNTS BASED

ON THE REPORTS SUBMITTED BY THE C, RCDS AND INDIVIDUAL DISBURSEMENT

VOUCHERS TO BE REQUESTED FROM DBM FOR SPECIAL RELEASE OF FUNDS;

AND

D. SETTLES UNFUNDED PRIOR YEARS CLAIMS SUBMITTED BY C, RCDS OR BY

INDIVIDUAL PERSONNEL.

3. PRIOR YEARS CLAIMS SECTION

A. COORDINATES WITH THE CHIEF, REGIONAL COMPTROLLERSHIP DIVISION (C,

RCD) FOR THE SUBMISSION OF UNFUNDED PRIOR YEARS CLAIMS IN THEIR

RESPECTIVE PROS;

B. CHECKS THE VALIDITY OF ALL UNFUNDED PRIOR YEARS CLAIMS REPORTS

SUBMITTED BY THE C, RCD BEFORE ESTABLISHING THE PROGRAM;

C. PREPARES A PROGRAM TO SETTLE ALL PRIOR YEARS ACCOUNTS BASED

ON THE REPORTS SUBMITTED BY THE C, RCDS AND INDIVIDUAL DISBURSEMENT

VOUCHERS TO BE REQUESTED FROM DBM FOR SPECIAL RELEASE OF FUNDS;

AND

D. SETTLES UNFUNDED PRIOR YEARS CLAIMS SUBMITTED BY C, RCDS OR BY

INDIVIDUAL PERSONNEL.

SECTIONSSECTIONS


4. RETIREMENT AND PENSION BENEFITS SECTION (RPBS)

A. IMPLEMENTS PROCEDURES AND POLICIES WITH REGARD TO PENSION AND

RETIREMENT BENEFITS OF PERSONNEL;

B. COORDINATES WITH THE DBM TO OBTAIN FUND RELEASES TO SUPPORT

RETIREMENT GRATUITIES AND COMMUTATION OF ACCRUED LEAVE (CAL) OF

RETIRED PERSONNEL; AND

C. MONITORS THE SYSTEM OF INTERNAL CONTROL TO PREVENT

IRREGULARITIES IN CONNECTION WITH THE FUNDING OF RETIREMENT

GRATUITIES AND COMMUTATION OF ACCRUED LEAVE (CAL) OF RETIRED

PERSONNEL AND TO INTRODUCE OTHER MEASURES AS MAY BE NECESSARY

TO STRENGTHEN INTERNAL CONTROL AND TO SEE TO IT THAT CLAIMS ARE

SUPPORTED BY NECESSARY REQUIREMENTS.

4. RETIREMENT AND PENSION BENEFITS SECTION (RPBS)

A. IMPLEMENTS PROCEDURES AND POLICIES WITH REGARD TO PENSION AND

RETIREMENT BENEFITS OF PERSONNEL;

B. COORDINATES WITH THE DBM TO OBTAIN FUND RELEASES TO SUPPORT

RETIREMENT GRATUITIES AND COMMUTATION OF ACCRUED LEAVE (CAL) OF

RETIRED PERSONNEL; AND

C. MONITORS THE SYSTEM OF INTERNAL CONTROL TO PREVENT

IRREGULARITIES IN CONNECTION WITH THE FUNDING OF RETIREMENT

GRATUITIES AND COMMUTATION OF ACCRUED LEAVE (CAL) OF RETIRED

PERSONNEL AND TO INTRODUCE OTHER MEASURES AS MAY BE NECESSARY

TO STRENGTHEN INTERNAL CONTROL AND TO SEE TO IT THAT CLAIMS ARE

SUPPORTED BY NECESSARY REQUIREMENTS.

SECTIONSSECTIONS


ACCOUNTING ACCOUNTING DIVISIONDIVISION


THE ACCOUNTING DIVISION IS TASKED TO DEVELOP AND

IMPLEMENT PLANS AND POLICIES ON ACCOUNTING FOR FUNDS AND

DISBURSEMENT IN ACCORDANCE WITH GENERALLY ACCEPTED

STATE ACCOUNTING PRINCIPLES. IT IS IN-CHARGE OF MAINTAINING

ALL ACCOUNTING RECORDS AND BOOKS OF ACCOUNTS TO

REFLECT IN AN ACCURATE AND TIMELY MANNER THE FINANCIAL

CONDITION OF THE AGENCY.

ACCOUNTING DIVISION HAS FIVE (5) BRANCHES NAMELY:

PERSONNEL RECORDS AND MISCELLANEOUS BRANCH, FUNDING

BRANCH, DISBURSEMENT BRANCH, BOOKKEEPING BRANCH AND

RECONCILIATION BRANCH.

THE ACCOUNTING DIVISION IS TASKED TO DEVELOP AND

IMPLEMENT PLANS AND POLICIES ON ACCOUNTING FOR FUNDS AND

DISBURSEMENT IN ACCORDANCE WITH GENERALLY ACCEPTED

STATE ACCOUNTING PRINCIPLES. IT IS IN-CHARGE OF MAINTAINING

ALL ACCOUNTING RECORDS AND BOOKS OF ACCOUNTS TO

REFLECT IN AN ACCURATE AND TIMELY MANNER THE FINANCIAL

CONDITION OF THE AGENCY.

ACCOUNTING DIVISION HAS FIVE (5) BRANCHES NAMELY:

PERSONNEL RECORDS AND MISCELLANEOUS BRANCH, FUNDING

BRANCH, DISBURSEMENT BRANCH, BOOKKEEPING BRANCH AND

RECONCILIATION BRANCH.



ORGANIZATIONAL CHART ORGANIZATIONAL CHART

PERSONNEL PERSONNEL RECORDS & RECORDS &

MISCELLANEOUS MISCELLANEOUS BRANCHBRANCH

PERSONNEL PERSONNEL RECORDS & RECORDS &

MISCELLANEOUS MISCELLANEOUS BRANCHBRANCH

BOOKKEEPING BOOKKEEPING BRANCHBRANCH

BOOKKEEPING BOOKKEEPING BRANCHBRANCH

FUNDING FUNDING BRANCHBRANCHFUNDING FUNDING BRANCHBRANCH

DISBURSEMENT DISBURSEMENT BRANCHBRANCH

DISBURSEMENT DISBURSEMENT BRANCHBRANCH

C, ADC, ADC, ADC, AD

Asst. C, ADAsst. C, ADAsst. C, ADAsst. C, AD

RECONCILIATION RECONCILIATION BRANCHBRANCH

RECONCILIATION RECONCILIATION BRANCHBRANCH

1. PERSONNEL RECORDS AND MISCELLANEOUS BRANCH

A. RECORDS INCOMING AND OUTGOING COMMUNICATIONS,

VOUCHERS/PAYROLLS AND NOTICE OF FUND AVAILABILITY (NFA) AND

TRANSMITS THEM TO DIFFERENT BRANCHES FOR ACTION;

B. MAINTAINS ACCOUNTING RECORDS;

C. PERFORMS PERSONNEL MANAGEMENT FUNCTIONS;

D. PREPARES AND REVIEWS CORRESPONDENCE TO PROPER FORM AND

STYLE; AND

E. IMPLEMENTS PRESCRIBED CIVIL SERVICE RULES AND REGULATIONS

IN THE DIVISION.

1. PERSONNEL RECORDS AND MISCELLANEOUS BRANCH

A. RECORDS INCOMING AND OUTGOING COMMUNICATIONS,

VOUCHERS/PAYROLLS AND NOTICE OF FUND AVAILABILITY (NFA) AND

TRANSMITS THEM TO DIFFERENT BRANCHES FOR ACTION;

B. MAINTAINS ACCOUNTING RECORDS;

C. PERFORMS PERSONNEL MANAGEMENT FUNCTIONS;

D. PREPARES AND REVIEWS CORRESPONDENCE TO PROPER FORM AND

STYLE; AND

E. IMPLEMENTS PRESCRIBED CIVIL SERVICE RULES AND REGULATIONS

IN THE DIVISION.

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2. FUNDING BRANCH

A. RECORDS RECEIPT OF NOTICE OF CASH ALLOCATION AND NOTICE OF

TRANSFER OF ALLOCATION THRU JOURNAL ENTRY VOUCHER (JEV) IN THE

RECEIPT OF NOTICE OF CASH ALLOCATION (RONCA);

B. RECORDS AND CONTROLS NOTICE OF FUND AVAILABILITY UNDER THE

AGENCY BUDGET MATRIX (ABM) ) IN THE RESPECTIVE REGISTRIES LIKE

THE REGISTRY OF ALLOTMENT & OBLIGATION-PERSONAL SERVICES

(RAOPS), REGISTRY OF ALLOTMENT & OBLIGATION-MAINTENANCE &

OTHER OPERATING EXPENSES (RAOMO), REGISTRY OF ALLOTMENT &

OBLIGATION-CAPITAL OUTLAY(RAOCO) AND REGISTRY OF ALLOTMENT &

OBLIGATION-FINANCIAL EXPENSES(RAOFE);

C. RECORDS, CONTROLS AND MONITORS OBLIGATION AGAINST THE

ISSUED NFA ISSUED BY THE DC FISCAL DIVISION IN THE RESPECTIVE

REGISTRIES;

2. FUNDING BRANCH

A. RECORDS RECEIPT OF NOTICE OF CASH ALLOCATION AND NOTICE OF

TRANSFER OF ALLOCATION THRU JOURNAL ENTRY VOUCHER (JEV) IN THE

RECEIPT OF NOTICE OF CASH ALLOCATION (RONCA);

B. RECORDS AND CONTROLS NOTICE OF FUND AVAILABILITY UNDER THE

AGENCY BUDGET MATRIX (ABM) ) IN THE RESPECTIVE REGISTRIES LIKE

THE REGISTRY OF ALLOTMENT & OBLIGATION-PERSONAL SERVICES

(RAOPS), REGISTRY OF ALLOTMENT & OBLIGATION-MAINTENANCE &

OTHER OPERATING EXPENSES (RAOMO), REGISTRY OF ALLOTMENT &

OBLIGATION-CAPITAL OUTLAY(RAOCO) AND REGISTRY OF ALLOTMENT &

OBLIGATION-FINANCIAL EXPENSES(RAOFE);

C. RECORDS, CONTROLS AND MONITORS OBLIGATION AGAINST THE

ISSUED NFA ISSUED BY THE DC FISCAL DIVISION IN THE RESPECTIVE

REGISTRIES;

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2. FUNDING BRANCH

D. CONTROLS AND ENCUMBERS ALL CLAIMS CHARGEABLE TO PRIOR

YEARS’ AND CURRENT OBLIGATIONS;

E. PREPARES STATEMENT OF CHARGES TO ACCOUNTS PAYABLE;

F. PREPARES STATEMENT OF ALLOTMENTS OBLIGATIONS AND

BALANCES (SAOB) AND OTHER BUDGETARY REQUIREMENTS WITHIN THE

AREAS OF ACCOUNTING TO BE SUBMITTED TO DBM, SENATE AND

CONGRESS;

G. PREPARES THE QUARTERLY REPORT OF OPERATION FOR SUBMISSION

TO DBM ACCOUNTANCY, SENATE AND CONGRESS; AND

H. PREPARES ANNUAL STATEMENTS OF UNLIQUIDATED ACCOUNTS

PAYABLE FOR SUBMISSION TO COA AND DBM.

2. FUNDING BRANCH

D. CONTROLS AND ENCUMBERS ALL CLAIMS CHARGEABLE TO PRIOR

YEARS’ AND CURRENT OBLIGATIONS;

E. PREPARES STATEMENT OF CHARGES TO ACCOUNTS PAYABLE;

F. PREPARES STATEMENT OF ALLOTMENTS OBLIGATIONS AND

BALANCES (SAOB) AND OTHER BUDGETARY REQUIREMENTS WITHIN THE

AREAS OF ACCOUNTING TO BE SUBMITTED TO DBM, SENATE AND

CONGRESS;

G. PREPARES THE QUARTERLY REPORT OF OPERATION FOR SUBMISSION

TO DBM ACCOUNTANCY, SENATE AND CONGRESS; AND

H. PREPARES ANNUAL STATEMENTS OF UNLIQUIDATED ACCOUNTS

PAYABLE FOR SUBMISSION TO COA AND DBM.

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3. DISBURSEMENT BRANCH

A. INVOLVES IN PROCESSING DISBURSEMENT VOUCHERS, PAYROLLS

AND OTHER CLAIMS;

B. PREPARES JOURNAL ENTRY VOUCHER (JEVS) AND RECORDS

TRANSACTIONS PERTAINING TO THE CLAIMS OF PNP PERSONNEL AND

OTHER EXTERNAL CREDITORS ACCORDING TO ITS ACCOUNTS CODE; AND

C. CHECKS/INDEXES ALL THE INFORMATION INDICATED ON THE JOURNAL

ENTRY VOUCHER AS TO THE CORRECTNESS OF ACCOUNT CODES, ALOBS

NUMBER AND NAME OF CLAIMANTS.

3. DISBURSEMENT BRANCH

A. INVOLVES IN PROCESSING DISBURSEMENT VOUCHERS, PAYROLLS

AND OTHER CLAIMS;

B. PREPARES JOURNAL ENTRY VOUCHER (JEVS) AND RECORDS

TRANSACTIONS PERTAINING TO THE CLAIMS OF PNP PERSONNEL AND

OTHER EXTERNAL CREDITORS ACCORDING TO ITS ACCOUNTS CODE; AND

C. CHECKS/INDEXES ALL THE INFORMATION INDICATED ON THE JOURNAL

ENTRY VOUCHER AS TO THE CORRECTNESS OF ACCOUNT CODES, ALOBS

NUMBER AND NAME OF CLAIMANTS.

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4. BOOKKEEPING BRANCH

A. RECORDS FINANCIAL TRANSACTIONS AND OPERATIONS IN

CONFORMITY WITH THE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

UNDER THE NEW GOVERNMENT ACCOUNTING SYSTEM (NGAS);

B. MAINTAIN THE BOOKS OF ORIGINAL ENTRY WHICH INCLUDE THE

CHECK DISBURSEMENT JOURNAL (CHKDJ), CASH DISBURSEMENT

JOURNAL (CDJ), CASH RECEIPT JOURNAL (CRJ) AND THE GENERAL

JOURNAL (GJ); AND

C. MAINTAINS THE BOOKS OF FINAL ENTRIES WHICH INCLUDE THE

GENERAL LEDGER AND SUBSIDIARY LEDGER.

4. BOOKKEEPING BRANCH

A. RECORDS FINANCIAL TRANSACTIONS AND OPERATIONS IN

CONFORMITY WITH THE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

UNDER THE NEW GOVERNMENT ACCOUNTING SYSTEM (NGAS);

B. MAINTAIN THE BOOKS OF ORIGINAL ENTRY WHICH INCLUDE THE

CHECK DISBURSEMENT JOURNAL (CHKDJ), CASH DISBURSEMENT

JOURNAL (CDJ), CASH RECEIPT JOURNAL (CRJ) AND THE GENERAL

JOURNAL (GJ); AND

C. MAINTAINS THE BOOKS OF FINAL ENTRIES WHICH INCLUDE THE

GENERAL LEDGER AND SUBSIDIARY LEDGER.

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5. RECONCILIATION BRANCH

A. RECONCILES THE BANK BALANCES PER BOOK AGAINST BALANCES

PER BANK BY TRUST ACCOUNT, MDS ACCOUNT AND CFC ACCOUNT;

B. PREPARES BANK RECONCILIATION STATEMENT AND SCHEDULE OF

OUTSTANDING CHECKS;

C. VERIFIES AND ASCERTAIN THAT ALL ENTRIES POSTED IN THE CRJ AND

CDJ TALLY WITH THE ENTRIES ENTERED IN THE GENERAL LEDGER;

D. VERIFIES STATUS OF CFC TO SUPPORT CLAIMS OF RETIREES AND

NOTIFY THE PNP FINANCE SERVICE OF ANY DISCREPANCIES

ENCOUNTERED;

E. SUMMARIZES TAXES WITHHELD FOR THE MONTH AND PREPARES THE

TAX REMITTANCE ADVICE (TRA) FOR SUBMISSION TO THE BIR BY THE PNP

FINANCE SERVICE;


A. RECONCILES THE BANK BALANCES PER BOOK AGAINST BALANCES

PER BANK BY TRUST ACCOUNT, MDS ACCOUNT AND CFC ACCOUNT;

B. PREPARES BANK RECONCILIATION STATEMENT AND SCHEDULE OF

OUTSTANDING CHECKS;

C. VERIFIES AND ASCERTAIN THAT ALL ENTRIES POSTED IN THE CRJ AND

CDJ TALLY WITH THE ENTRIES ENTERED IN THE GENERAL LEDGER;

D. VERIFIES STATUS OF CFC TO SUPPORT CLAIMS OF RETIREES AND

NOTIFY THE PNP FINANCE SERVICE OF ANY DISCREPANCIES

ENCOUNTERED;

E. SUMMARIZES TAXES WITHHELD FOR THE MONTH AND PREPARES THE

TAX REMITTANCE ADVICE (TRA) FOR SUBMISSION TO THE BIR BY THE PNP

FINANCE SERVICE;

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F. MONITORS AND PREPARES REPORT ON PURCHASES OF INVENTORIES

AND LIQUIDATION PER SAO;

G. FILES AND KEEPS TRACK OF THE LIST OF THE MONTHLY NEGOTIATED

CFCS FROM THE BANK, JOURNAL OF CHECK ISSUED FROM THE PNP

COMPUTER SERVICE;

H. SORTS, VERIFIES, RECONCILES THE SPECIAL BANK RECEIPT AGAINST

THE SCHEDULE OF ON-LINE COLLECTIONS SUBMITTED BY THE LAND BANK

OF THE PHILIPPINES;

I. SUMMARIZES THE TOTAL DEPOSIT AND MIS-POSTED ACCOUNT OF

SPECIAL BANK RECEIPT FOR THE MONTHLY REPORT WITH THE TOTAL

NUMBER OF RECEIVED SBR; AND

J. ARRANGES SBR PER ACCOUNT ACCORDING TO DATE.


F. MONITORS AND PREPARES REPORT ON PURCHASES OF INVENTORIES

AND LIQUIDATION PER SAO;

G. FILES AND KEEPS TRACK OF THE LIST OF THE MONTHLY NEGOTIATED

CFCS FROM THE BANK, JOURNAL OF CHECK ISSUED FROM THE PNP

COMPUTER SERVICE;

H. SORTS, VERIFIES, RECONCILES THE SPECIAL BANK RECEIPT AGAINST

THE SCHEDULE OF ON-LINE COLLECTIONS SUBMITTED BY THE LAND BANK

OF THE PHILIPPINES;

I. SUMMARIZES THE TOTAL DEPOSIT AND MIS-POSTED ACCOUNT OF

SPECIAL BANK RECEIPT FOR THE MONTHLY REPORT WITH THE TOTAL

NUMBER OF RECEIVED SBR; AND

J. ARRANGES SBR PER ACCOUNT ACCORDING TO DATE.

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MANAGEMENT MANAGEMENT DIVISIONDIVISION


THE MANAGEMENT DIVISION ASSISTS THE DIRECTOR FOR

COMPTROLLERSHIP IN THE FORMULATION OF POLICIES ON

RESOURCE MANAGEMENT OF THE PNP, INTERNAL AUDITING AND

CONTROL, AND LIQUIDATION OF FUNDS AND PROPERTY

ACCOUNTABILITY OF PNP PERSONNEL.

THE MANAGEMENT DIVISION ASSISTS THE DIRECTOR FOR

COMPTROLLERSHIP IN THE FORMULATION OF POLICIES ON

RESOURCE MANAGEMENT OF THE PNP, INTERNAL AUDITING AND

CONTROL, AND LIQUIDATION OF FUNDS AND PROPERTY

ACCOUNTABILITY OF PNP PERSONNEL.

Internal Control Internal Control andand

Inspection SectionInspection Section

Internal Control Internal Control andand

Inspection SectionInspection Section

Management Management Improvement Improvement

SectionSection

Management Management Improvement Improvement

SectionSection

Accountability Accountability and and

Assistance Assistance SectionSection

Accountability Accountability and and

Assistance Assistance SectionSection

Claims and Claims and Examination Examination

SectionSection

Claims and Claims and Examination Examination

SectionSection

C, MDC, MDC, MDC, MD

Asst. C, MDAsst. C, MDAsst. C, MDAsst. C, MD

1. DEVELOPS PLANS AND POLICIES TO IMPROVE RESOURCE MANAGEMENT

OF THE PNP;

2. INITIATES MEANS FOR SIMPLIFICATION AND STANDARDIZATION OF

OPERATIONS OF OFFICES/UNITS;

3. FORMULATES PLANS, POLICIES AND PROCEDURES FOR INTERNAL

AUDITING AND CONTROL;

4. CONDUCTS MANAGEMENT AUDIT OF PNP RESOURCES;

5. ISSUES APPROPRIATE GUIDANCE IN THE LIQUIDATION OF FUND AND

PROPERTY ACCOUNTABILITY OF PNP PERSONNEL;

6. CONDUCTS INSPECTION OF DELIVERIES; AND

7. CONDUCTS PRE-AUDIT OF PURCHASE ORDERS (POS), WORK ORDERS

(WOS), / JOB ORDERS (JOS) AND DISBURSEMENT VOUCHERS (DVS).

1. DEVELOPS PLANS AND POLICIES TO IMPROVE RESOURCE MANAGEMENT

OF THE PNP;

2. INITIATES MEANS FOR SIMPLIFICATION AND STANDARDIZATION OF

OPERATIONS OF OFFICES/UNITS;

3. FORMULATES PLANS, POLICIES AND PROCEDURES FOR INTERNAL

AUDITING AND CONTROL;

4. CONDUCTS MANAGEMENT AUDIT OF PNP RESOURCES;

5. ISSUES APPROPRIATE GUIDANCE IN THE LIQUIDATION OF FUND AND

PROPERTY ACCOUNTABILITY OF PNP PERSONNEL;

6. CONDUCTS INSPECTION OF DELIVERIES; AND

7. CONDUCTS PRE-AUDIT OF PURCHASE ORDERS (POS), WORK ORDERS

(WOS), / JOB ORDERS (JOS) AND DISBURSEMENT VOUCHERS (DVS).

FUNCTIONS FUNCTIONS



2. ACCOUNTABILITY AND ASSISTANCE SECTION (AAS)

A. DETERMINES THE AUTHENTICITY, VERACITY, AND COMPLETENESS

OF SUPPORTING DOCUMENTS PRIOR TO GRANTING OF

MONEY/PROPERTY CLEARANCE FOR PURPOSES OF RETIREMENT,

SEPARATION, REVERSION, RESIGNATION, DISCHARGE, DEATH CLAIMS,

ETC;

B. ASSISTS DISBURSING OFFICERS/PNP PERSONNEL IN THE

LIQUIDATION OF THEIR MONEY ACCOUNTABILITY REGARDING THEIR

UNLIQUIDATED CASH ADVANCE (8-70-500) ACCOUNTS;

C. MAINTAINS RECORDS OF SAS-POL PRODUCTS AND SUPPLIES AND

MATERIALS;


A. DETERMINES THE AUTHENTICITY, VERACITY, AND COMPLETENESS

OF SUPPORTING DOCUMENTS PRIOR TO GRANTING OF

MONEY/PROPERTY CLEARANCE FOR PURPOSES OF RETIREMENT,

SEPARATION, REVERSION, RESIGNATION, DISCHARGE, DEATH CLAIMS,

ETC;

B. ASSISTS DISBURSING OFFICERS/PNP PERSONNEL IN THE

LIQUIDATION OF THEIR MONEY ACCOUNTABILITY REGARDING THEIR

UNLIQUIDATED CASH ADVANCE (8-70-500) ACCOUNTS;

C. MAINTAINS RECORDS OF SAS-POL PRODUCTS AND SUPPLIES AND

MATERIALS;

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D. RECOMMENDS WITHHOLDING OF SALARY/CFCS OF ACCOUNTABLE

OFFICERS/PNP PERSONNEL WITH UNCLEARED MONEY

ACCOUNTABILITY; AND

E. PREPARES REPORTS, CORRESPONDENCE, GUIDELINES,

PROCEDURES, AND POLICIES PERTINENT TO THE FUNCTION OF THE

DIVISION.


D. RECOMMENDS WITHHOLDING OF SALARY/CFCS OF ACCOUNTABLE

OFFICERS/PNP PERSONNEL WITH UNCLEARED MONEY

ACCOUNTABILITY; AND

E. PREPARES REPORTS, CORRESPONDENCE, GUIDELINES,

PROCEDURES, AND POLICIES PERTINENT TO THE FUNCTION OF THE

DIVISION.

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3. MANAGEMENT IMPROVEMENT SECTION (MIS)

A. PREPARES AND DEVELOPS PLANS, POLICIES AND PROCEDURES TO

IMPROVE FINANCIAL MANAGEMENT AND INTERNAL AUDITING;

B. INITIATES MEANS FOR THE SIMPLIFICATION AND STANDARDIZATION

OF OPERATIONS OF OFFICES AND UNITS;

C. EVALUATES AND REVIEWS COA FINDINGS AND OBSERVATIONS;

D. EVALUATES THE PERFORMANCE OF THE REGIONAL

COMPTROLLERS AND BUDGET & FISCAL OFFICERS;

E. ISSUES GUIDELINES IN THE PREPARATION OF REPORTS TO INCLUDE

THE PROMULGATION OF POLICIES, DEFINITION OF THE OBJECTIVES

AND THE OUTLINING OF THE PROCEDURES IN THE CONDUCT OF THE

PROGRAM REVIEW AND ANALYSIS (PRA);


A. PREPARES AND DEVELOPS PLANS, POLICIES AND PROCEDURES TO

IMPROVE FINANCIAL MANAGEMENT AND INTERNAL AUDITING;

B. INITIATES MEANS FOR THE SIMPLIFICATION AND STANDARDIZATION

OF OPERATIONS OF OFFICES AND UNITS;

C. EVALUATES AND REVIEWS COA FINDINGS AND OBSERVATIONS;

D. EVALUATES THE PERFORMANCE OF THE REGIONAL

COMPTROLLERS AND BUDGET & FISCAL OFFICERS;

E. ISSUES GUIDELINES IN THE PREPARATION OF REPORTS TO INCLUDE

THE PROMULGATION OF POLICIES, DEFINITION OF THE OBJECTIVES

AND THE OUTLINING OF THE PROCEDURES IN THE CONDUCT OF THE

PROGRAM REVIEW AND ANALYSIS (PRA);

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F. EVALUATES, PROCESSES AND FURNISHES OBJECTIVE ANALYSIS,

APPRAISALS, REPORTS, COMMENTS, AND RECOMMENDATIONS

RELATING TO THE ACTIVITIES REVIEWED AS BASIS FOR ACTION;

G. SITS AS MEMBER OF THE CAMP FACILITIES MANAGEMENT AND

DEVELOPMENT BOARD EXECUTIVE STAFF WHICH SUPERVISES,

REGULATES, AND PROVIDES DIRECTION FOR THE UTILIZATION AND

OPERATION OF PNP FACILITIES AND CONCESSIONAIRES;

H. ACTS AS SECRETARIAT TO THE ACCREDITATION AND SALARY

DEDUCTION PROCESSING COMMITTEE (ASDPC);

I. ACTS AS SECRETARIAT TO THE PNP PROVIDENT FUND INC. (PNPPFI);

AND

J. ACTS AS SECRETARIAT TO THE PNP TRUST RECEIPT FUND BOARD

(PNP TRFB).


F. EVALUATES, PROCESSES AND FURNISHES OBJECTIVE ANALYSIS,

APPRAISALS, REPORTS, COMMENTS, AND RECOMMENDATIONS

RELATING TO THE ACTIVITIES REVIEWED AS BASIS FOR ACTION;

G. SITS AS MEMBER OF THE CAMP FACILITIES MANAGEMENT AND

DEVELOPMENT BOARD EXECUTIVE STAFF WHICH SUPERVISES,

REGULATES, AND PROVIDES DIRECTION FOR THE UTILIZATION AND

OPERATION OF PNP FACILITIES AND CONCESSIONAIRES;

H. ACTS AS SECRETARIAT TO THE ACCREDITATION AND SALARY

DEDUCTION PROCESSING COMMITTEE (ASDPC);

I. ACTS AS SECRETARIAT TO THE PNP PROVIDENT FUND INC. (PNPPFI);

AND

J. ACTS AS SECRETARIAT TO THE PNP TRUST RECEIPT FUND BOARD

(PNP TRFB).

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4. CLAIMS AND EXAMINATION SECTION (CES)

A. EXAMINES WHETHER CLAIMS ARE SUPPORTED BY LAWFUL AND

SUFFICIENT APPROPRIATIONS CERTIFIED BY THE CHIEF,

ACCOUNTING DIVISION AND WHETHER SAID CLAIMS ARE

APPROVED BY PROPER AUTHORITIES;

B. EXAMINES THE LEGALITY OF THE TRANSACTIONS,

REASONABLENESS OF THE PRICE OR AMOUNT OF CLAIMS AND ITS

PROPERTY;

C. DISALLOWS EXPENDITURES, WHICH ARE NOT IN ACCORDANCE

WITH APPLICABLE LAWS, RULES, AND REGULATIONS; AND

D. DETERMINES THE AUTHENTICITY AND VERACITY AND

COMPLETENESS OF SUPPORTING DOCUMENTS.

4. CLAIMS AND EXAMINATION SECTION (CES)

A. EXAMINES WHETHER CLAIMS ARE SUPPORTED BY LAWFUL AND

SUFFICIENT APPROPRIATIONS CERTIFIED BY THE CHIEF,

ACCOUNTING DIVISION AND WHETHER SAID CLAIMS ARE

APPROVED BY PROPER AUTHORITIES;

B. EXAMINES THE LEGALITY OF THE TRANSACTIONS,

REASONABLENESS OF THE PRICE OR AMOUNT OF CLAIMS AND ITS

PROPERTY;

C. DISALLOWS EXPENDITURES, WHICH ARE NOT IN ACCORDANCE

WITH APPLICABLE LAWS, RULES, AND REGULATIONS; AND

D. DETERMINES THE AUTHENTICITY AND VERACITY AND

COMPLETENESS OF SUPPORTING DOCUMENTS.

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