School - Based Feeding Program

School - Based School - Based Feeding Feeding Program Program

Financial Operations (DSWD–DepED Partnership Program)

How funds are released? DSWD - FO shall transfer the funds in full

(100%) to the DepED Regional Office upon signing of the MOA and the submission of the required documents.

Regional Allocation for SBFP as per RA 10633 Gen. Appropriation Act FY 2014 .

Total Amount and Allocation:

Region Target Number of Beneficiaries

Budget Allocation (in PhP)

XI 18,349 35,230,080.00

XII 15,332 29,437,440.00

ARMM 29,497 56,634,240.00

DepED RO (Regional Office) shall transfer the funds to DOs (Division Offices) upon submission of WFP (Work and Financial Plan) with the list of schools and the target beneficiaries based on Nutritional Status SY 2013-2014 Baseline Report.

Schools to be covered by partners shall not be included in the DepED-DSWD funds except when the food provided by the partner is milk or other nutritional beverages.

Upon receipt of the funds and the required documents from the schools, a check shall be prepared and issued by the DO in favor of the School Principal/Head. The remaining allocation of the recepient schools shall be released upon submission of the liquidation report pertaining to the previous releases.

DSWD Field Office

DepED Regional Office

DepED Division Office

Forge a MOA

Process the release of fund after DepED’s submission of the required documents

1. Receive and record the fund2. Issue Official Receipt

Transfer fund to Division Office

Transfer & Liquidation of Funds Flowchart

Consolidate and submit liquidation report duly received by COA Auditor

Record Liquidation

Upon receipt of the funds from RO & the required documents from schools prepare and issue checks in favor of School Principal/Head

1. Process & submit to RO liquidation report duly received by COA Auditor 2. Prepare and submit to RO monthly narrative physical & financial accomplishment

Eligible Expenses

Procured locally available food commodities

Basic cooking utensils, common office supplies needed for the preparation of reports, minimal transportation expenses, water, LPG, charcoal, firewood and kerosene

Division Office shall prepare and issue checks (cash advance) in favor of the School Principal/ Head if….

Work and Financial Plan of the schools were submitted and approved by SDS with the list of target beneficiaries based on NS SY 2013-2014 Baseline Report

School Principals/Head were bonded

Previous cash advance were liquidated (specific to SBFP)

Reminder:

The manual on the Simplified Accounting Guidelines and Procedures for the use of Non-Implementing Units/Schools shall be adopted to account for the receipts, utilization and liquidation of funds of non-implementing units.

Allocation from canteen proceeds and other related income generating projects may also be utilized for this purpose.

The school principals/heads shall be responsible in ensuring prompt liquidation of funds to the DO.

Liquidation of Funds

The Division Office shall process the liquidation reports and submit to DepED RO a liquidation report duly certified by the DO Accountant and approved by the SDS and duly acknowledged and received by the DO COA.

The DepED RO shall submit within 30 days after completion of the project to DSWD-FO a final liquidation report on the utilization of funds duly certified by the Accountant, approved by the Regional Director and received by Regional Office Auditor.

Liquidation of Funds

Upon post audit, any disallowance in audit after receipt of the Audit Suspensions, Disallowances and Charges (ASDC) and the Credit Notice (CN) issued by the DO COA Auditor shall be recorded and adjusted in both books of accounts of DSWD-FO and DepED DO.

DepED shall refund to DSWD any unused funds 30 days after the program completion.

Regional Office Journal Entries Account Name UACS Code Dr. Cr.

Cash Collecting Officer 1010101000 XXX

Due to NGAs 2020105000 XXX

To record receipt of funds from DSWD

Cash –Treasury /Agency Deposit, Regular 1010401000 XXX


To record deposit of fund to the National Treasury

Cash MDS Trust 1010406000 XXX

Cash-Treasury/Agency Deposit, Regular 1010401000 XXX

To record receipt of NCA from BTR



To record transfer of fund to Division Office

Division Office Journal Entries Account Name UACS Code Dr. Cr. Cash Collecting Officer 1010101000 XXX


To record receipt of fund from RO

Cash in Bank-LCCA Current Account 1010202000 XXX


To record deposit of fund to the bank OR



To record fund transfer thru NTA

Financial Assistance to NGAs 5021402000 XXX

Cash in Bank-LCCA Current Account/Cash MDS Trust1010202000 XXX

To record grant of cash advance to school head

Food Supplies Expenses 5020305000 XXX

Financial Assistance to NGAs 5021402000 XXX

To record liquidation of cash advance to school head


Subsidy from Other National Government Agencies 4030102000 XXX

To record liquidation of fund to RO

UACS code 308601 070010811005 112402000 000000000 2020105000 Funding Source Code

Custodial Funds Trust Receipts Inter Agency Transfer fundOrganization Code Location Code

DepED Region XI Division of Davao City Davao City

MFO/PAP Object Code

No MFO/PAP Trust Receipts Due to NGAs

Sample Cash Disbursement Register

SCHOOL-BASED FEEDING PROGRAM

AMOUNT

RECEIVEDPAYMENTS BALANCE

FOOD

SUPPLIES

EXPENSE (5020303000)

OFFICE

SUPPLIES

EXPENSE (5020301000)

OTHER

MOOE (5029999000)

4 5 6=4-5 7 8 9

20,000.00 20,000.00

5,500.00 14,500.00 5,500.00

8,870.00 5,630.00 8,870.00

500.00 5,130.00 500.00

3,440.00 1,690.00 3,440.00

1,690.00 1,690.00

20,000.00 20,000.00 - 18,310.00 1,690.00 -

Certified Correct: Certified: Noted:

Supporting Documents Complete

PRINCIPAL/DISBURSING OFFICER DIVISION ACCOUNTANT SCHOOL DIVISION SUPERINTENDENT

Date Date Date

TOTAL

Sept. 1, 2014 5393 National Bookstore

June 25, 2014 1008 Mica Convenient Store

June 20, 2014 1122 24/7 Convenient Store

June 17, 2014 1203 Gulayan at iba pa

June 15, 2014 7120 San Miguel Store

June 08, 2014 06327 Cash Advance

1 2 3

NAME OF SCHOOL

NAME OF DISTRICT

NAME OF DIVISION

FOR THE PERIOD

CASH DISBURSEMENT REGISTER

DATEREFERENCE

(OR/RER)

PAYEE /

PARTICULARS

CASH ADVANCE BREAKDOWN OF PAYMENTS

r

Sample Liquidation Report

Sample Statement of Receipts and Disbursement (SORD)

Liquidation Report of RO to DSWD

Thank You....

School - Based Feeding Program

Documents

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