COB

FROM CO

COPIES TO:
1. COA
2. REGISTRY
KEEPER
3. FUND
HOLDER
MONTH END:
1.STATEMENT OF
ASA RECEIPT
FROM CO

PROJECT

RECEIPT OF COASA/
COJEV

RECEIPT OF CO ASA

POSTING TO RAO/
PREPARE RECEIPT
JEV

POSTING TO RAO

RECEIPT OF
APPROVED REQUEST
FOR ASA RELEASE
FROM ADMIN & FIN
MGR.
POST RELEASES TO
RAO

RECEIPT OF
APPROVED REQUEST
FOR ASA RELEASE
FROM ENGINEERING

POST RELEASES TO
RAO

2. STATEMENT OF
ASA RELEASES

ORIGINAL : FIELD OFFICE

DUPLICATE : REGISTRY
KEEPER
TRIPLICATE : COA
QUADRUPLICATE:
ATTACHMENT TO
VOUCHER

PREPARATION OF
ASA RELEASE (4
COPIES)

RECEIPT OF NTA / ADA FROM CO

RECORD : CASHIER BOOKS
FUNDHOLDER JEV

COB,
ETC.

MDS

ATTACH: COASA,
ROASA

DV PREPARATION
INDEX ING OF RELEASES
CCA B TO
SIGN BOX A

P5M & BELOW

CASHIER & AFD-DMA
MORE THAN P5M
AFD-DMA & RIM

ATTACH: COASA,
ROASA, RAO

BOX B FOR
APPROVAL OF
RIM
COA PRE-AUDIT

JEV PREPARATION
CHECK
PREPARATION &
ACIC PREPARATION

CHECK
PREPARATION

PREPARATION OF
DEPOSIT SLIP IN
FAVOR OF FO
ACCOUNT

REPORT / JEV
PREPARATION

BIOMETRICS PRINTOUT
DTR PREPARATION

REVIEW ADEQUACY
OF LEAVE CREDITS

LESS THAN
5 DAYS

YES

EXCLUDE FROM
PAYROLL

PAYROLL
PREPARATION
BUR PREPARATION &
OBLIGATION
CCA-B TO
CERTIFY AS TO
COMPLETENESS
OF DOCUMENTS

FPS-B TO
CERTIFY
ALLOTMENT
AVAILABILITY &
PURPOSE

PREPARATION OF BANK
PAYROLL REPORT/
CHECK PREPARATION

PAYMENT TO
EMPLOYEES
REPORTING OF
DISBURSEMENT IN
CDR/CIBR

DV, WITHHOLDING
TAX & BUR
PREPARATION

BILLS

TELEPHO
NE

ELECTRICI
TY

CABLE

WATER

POSTAG
E

INTERNAL AUDIT (CHECK COMPLETENESS

OF ATTACHMENTS, LEGALITY OF
DISBURSEMENTS)
OBLIGATION & POSTING IN RAO

IDENTIFY
PERSONAL CALLS

ISSUE NOTICE TO
CONCERNED EMPLOYEE
& CASHIER
CASHIER TO COLLECT
CASH PAYMENT FROM
EMPLOYEE

INDEXING
AFD DM-A TO SIGN
BOX A OF BUR
FPS TO SIGN
BOX B OF BUR
TO CERT
AVAILABILITY OF
FUND
CCA B TO SIGN BOX A
OF DV
BOX B OF DV FOR APPROVAL
OF RIM
CHECK PREPARATION
PAYMENT TO CREDITORS
(CHECK & CASH COLLECTED
FROM EMPLOYEE)
REPORTING OF DISBURSEMENT IN
CIBR

CONTRACTS W/
BUS

ENGINEERIN
G DIVISION
DV RECEIPT

OBLIGATION /
PREPARATION OF
CERTIFICATION OF
AVAILABILITY OF
FUNDS

INDEXING & WITHHOLDING

TAX
CCA-B SIGNS BOX A & TO
CERTIFY CORRECTNESS OF
ENTRIES OF JEV

AFD-DMA TO SIGN
CONTRACT AS
WITNESS

AFD MANAGER
APPROVED JEV

BOX B OF DV FOR APPROVAL

OF RIM
P5M & BELOW
CASHIER & AFD-DMA

JEV PREPARATION

MORE THAN P5M

AFD-DMA & RIM

CHECK PREPARATION
& APPROVAL
PAYMENT TO
CREDITORS
REPORTING OF DISBURSEMENT IN
CIBR

CASH TRANSACTIONS

FROM
BOOKKEEPING
UNIT

FROM CASHIERING UNIT

COLLECTION
(RCD)

CASH PAYMENTS
(CDR)

CHECK PAYMENTS
(CIBR)

SL VS.
GL

J E V (NTA/ADA FROM CO, TRA,

CASH ADVANCE LIQUIDATION)

TO RESPECTIVE FUND
BOOKKEEPERS FOR EVALUATION

REPORTS & JEV & JOURNALS FOR CERTIFICATION & APPROVAL OF CCA-B & AFD DM-A
POSTING TO WP / GL

RECONCILIATION
OF ACCOUNTS

NON-CASH TRANSACTIONS

POSTING TO SL

BANK VS.
BOOK

SL VS.
PHYSICAL

ADJUSTING JOURNAL ENTRY

Status of Cash Advances

Bank Reconciliation Report
Report of Disbursement
SOE
SOL
SAOB/SAOLB
Statement of Budget Utilization

FINANCIAL STATEMENTS
YES

GL TALLY W/ SL

NO

SCHEDULE OF ACCOUNT
BALANCES
FINANCIAL REPORT SUBMISSION (TRIAL BALANCE, BS, IS,
SCF, NOTES)
COA
CENTRAL OFFICE
GENERAL ACCOUNTING
PMOs

REPORTS & FINANCIAL

STATEMENT
PREPARATION