ACCOUNTING OFFICE

CITIZENS CHARTER
for
PAYMENT TO SUPPLIERS

The Accounting Office is in charge of the processing of payments to suppliers for the
purchase of goods and services.

I. REQUIRED SUPPORTING DOCUMENTS FROM SPMO BEFORE

APPROVAL OF THE PAYMENT OF LIABILITY TO SUPPLIERS:

1. Disbursements Vouchers
2. Obligation Request (OR) for Charge to General Fund; Fund164; IGP161;
SBO/SO; Trust Fund/Budget Utilization Request (BUR).
3. Purchase Request
4. Purchase Order
5. Charge Invoice
6. Delivery Receipt
7. Inspection and Acceptance Report
8. Canvass Papers
9. Abstract of Quotation
10. Stock Position Sheet
11. Waste Material Report for replacement items
12. Acknowledgement Receipt for Equipment (ARE) for Equipment or Inventory
Custodian Slip (ICS) for semi-expendable supplies.

II. SCHEDULE OF AVAILABILITY OF SERVICE:

Monday to Friday: 8:00 AM to 5:00 PM

No Noon Break

III. PROCEDURE:

STEP CLIENT OFFICE ACTIVITY DURATION PERSON IN-

CHARGE

1 Supply and Accounting checks 10 minutes Accounting

Property Office completeness of Clerk
submits above documents and VAT
documents to Certificate. Record the
Accounting for received documents in
internal audit the Incoming Logbook.

Pre-audits the all the

supporting documents 5 minutes Accountant
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 received.
Prepares BIR forms
2307 and 2306 in three 5 minutes Accounting
sets of copies Clerk
Fill up the Journal
Entry Section of the 5 minutes Accounting
Disbursements Clerk
Vouchers.
Reviews and signs the
disbursements voucher. 5 minutes Accountant

Assign the JEV

Number and 5 minutes Accounting
Disbursement Voucher Clerk
and record to assigned
logbook per fund
cluster
Releases voucher
to approving officer. 5 minutes Accounting
Clerk

Received approved 5 minutes Accounting

Disbursements Clerk
Vouchers for payment

Forward approved 5 minutes Accounting

Disbursement Clerk
Vouchers to Disbursing
Office
TOTAL TRANSACTION TIME 50 minutes
END OF TRANSACTION

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