BUDGET UTILIZATION REQUEST (BUR)

INSTRUCTIONS

A.

The BUR shall be prepared in three

copies to be distributed as follows:
Original to be attached to the DV
Duplicate Budget Unit
Triplicate Accounting Unit

B.

The Budget Unit shall stamp the date of

receipt on the face of this form.

C.

This form shall be accomplished in the

following manner:
1.
No. number assigned to the
BUR by the Budget Section/Unit and date of
preparation. The numbering shall be as
follows:
00 0000

00

8.

Amount amount of budget

utilization/ adjustment

9.

Certified (Box A) Certification

by the Head of the Requesting Unit or his
authorized representative on the necessity
and legality of charges to the budget under
his supervision, and validity, propriety and
legality of supporting documents
The certifying officer shall affix his
signature, indicate his printed name, position
and the date of his signing on the spaces
provided.

10.

0000
Serial number (one

The certifying officer shall affix his

signature, indicate his printed name, position
and the date of his signing on the spaces
provided.

series for
each year)
Month
Year
Budget Classification

2.

Payee
payee/creditor

name

of

the D.

3.

Office
payee/creditor

office

of

the

4.

Address
payee/creditor

5.

Responsibility Center code of

the cost center where expenses shall be
charged

6.

Particulars -- brief description

of the charges

Certified (Box B) Certification

by the Head of the Budget Unit or his
authorized representative on the availability
of budget earmarked/utilized for the purpose
indicated therein

address

of

the

Any
correction/adjustment
by
the
Accounting Unit which will require the
corresponding adjustment on budget utilization
shall be coordinated with the Budget Unit.

7.

Account Code -- expense/ asset/

liability account code where the utilization
shall be charged
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DISBURSEMENT VOUCHER (DV)

INSTRUCTIONS

A.

The DV shall be printed in one whole sheet

of 81/2 x 11 size bond paper. This shall be
prepared in three copies to be distributed as
follows:
Original Accounting Unit
Duplicate Cash Unit
Triplicate Payee

B. The Accounting Unit shall stamp the date of

receipt on the face of this form.
C. This form shall be accomplished in the following
manner:
1.
DV No./Date number assigned
to the DV by the Accounting Unit and the date
of DV preparation. It shall be numbered as
follows:

0000 00

0000
Serial number
(one series each year )
Month
Year

2.

Mode of Payment put a check

"" mark in the appropriate box opposite the
mode of payment

3.

Payee name of the payee/creditor

4.

TIN/Employee
No.
Tax
Identification
Number
(TIN)
of
the
claimant/Identification Number assigned by the
agency to the officer/employee

5.

BUR No. Number of the Budget

Utilization Request supporting the DV

6.
7.

Address address of the claimant

Responsibility
Center
(Office/Unit/Project and Code)
the
office/unit/project and code assigned to the cost
center where the disbursement shall be charged

10. Explanation brief description of the

disbursement
11. Amount amount of claim
12. Certified (Box A) certification by the Head
of Accounting Unit or his authorized
representative as to completeness of
supporting documents.
The certifying officer shall affix his
signature, print his name, indicate his
position, and the date of his signing on the
spaces provided.
13. Approved for Payment (Box B) approval
by the Head of the Agency or his Authorized
Representative on the payment covered by
the DV.
The approving officer shall affix his
signature, print his name, indicate his
position, and the date of his signing on the
spaces provided.
14. Received
Payment
(Box
C)

acknowledgment by the claimant or his duly

authorized representative for the receipt of
the check/cash and the date of receipt. The
claimant/payee shall affix his signature on
the space provided and shall indicate the
number and the date of the check, bank name
and number and date of OR/other relevant
documents issued to acknowledge the receipt
of payment
15. JEV No. and Date Number and date of the
Journal Entry Voucher

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REGISTRY OF BUDGET AND UTILIZATION

____________________________________

(RBU)
INSTRUCTIONS
A. The RBU shall be maintained by Expense Class RBUPS for Personal Services,
RBUMO for Maintenance and Other Operating Expenses, RBUCO for Capital
Outlay and RBUFE for Financial Expenses
B. This shall be accomplished as follows:
1.Sheet No. sheet number which shall be one series for each year
2.Date date of the Approved Budget/Budget Utilization Request (BUR)
3.Reference Approved Budget/BUR number
4.Account Code account code where the utilization shall be charged as shown in
the BUR
5.Approved Budget amount of approved budget
6.Cumulative Budget amount of approved budget and any supplemental/
additional budget as of a given date
7.Utilization amount of utilized budget/commitment made based on the approved
BUR supported by pertinent documents
8.Cumulative Utilization the cumulative amount of utilization as of a given date
9.Balance budget available for utilization
C. This Registry shall be maintained to control the budget. Unless authorized, the
amount of utilization should not exceed the available budget.
D. At year-end, unless authorized, the unutilized budget in the RBU shall be closed. No
BUR is needed as the available budget will automatically lapse.
E. In case a balance in budget exists in the RBU, a negative entry shall be made on the
Cumulative Budget column to arrive at a zero balance.

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