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LIQUIDATION OF

CASH ADVANCE
2018
CHECKLIST ON MOOE

LIQUIDATION No. of
Copies Signatory

1 Cash Disbursement Register 4 School Head /Bookkeeper

2 Summary of Expenses 4 School Head


Report of Checks Issued with
3 2 Disbursing Officer
attached photocopy of Checks issued
4 Approved Disbursement Voucher 1

School Disbursement Voucher School Head/ Disbursing


5 1
for Every Disbursement Paid Officer

District Inspectorate & team


6 1 Not Applicable
monitoring checklist
CHECKLIST ON MOOE LIQUIDATION

ELECTRIC No. of
Copies
Signatory

1 Official Receipt (Original Only) 1

2 Billing Statement(Original Only) 1

Certification from PTA


3 1 School Head/PTA President
(indicate the month being paid)

4 BIR Form 2306 or 2307 1


CHECKLIST ON MOOE LIQUIDATION

WATER No. of
Copies
Signatory

1 Official Receipt (Original Only) 1

2 Billing Statement(Original Only) 1

Certification from PTA School Head/PTA


3 1
(indicate the month being paid) President
BIR Form 2306 (except for Tax
4 1
Exempt)
CHECKLIST ON MOOE LIQUIDATION
No. of
INTERNET AND TELEPHONE Copies
Signatory

1 Official Receipt 1

2 Billing Statement 1
Certification that calls are for Official
3 Business (in case there is long distance 1 School Head
calls)
Certification from PTA
4 1 School Head/PTA President
(indicate the month being paid)
5 BIR Form 2306 & 2307 1

*ES, SS and SHS may subscribe to internet connectivity services of up to 4,000.00 per
month for their faculty and computer lab used but subject to availability, sufficiency
and will not detriment the ES, SS, and SHS MOOE funds. (DO 46, s. 2011)

**All new internet line application shall be supported with justification prepared by
the School Head noted by the Division IT Coordinator (In case of Computer Lab
Internet Connection only), Division Accountant and ASDS.
CHECKLIST ON MOOE LIQUIDATION
TELEPHONE - Mobile No. of
Signatory
(MAX. 300 ONLY) Copies

Official Receipt (Original Only) 1

Billing Statement(Original Only) 1


CHECKLIST ON MOOE LIQUIDATION
TRAVEL No. of
Copies
Signatory
(MAX. 2,000)

1 Itinerary of Travel (Appendix A) 1 School Head /PSDS

Signed by the
Certificate of Appearance
2 1 PERSON BEING
(SIGNATURE OVER PRINTED NAME)
TRANSACTED WITH
Acknowledgement Receipt - in case of rented jeeps and tricycle for
3
purchases to DBM

*The School Head may separate transportation cost related to purchase of


office supplies to DBM, subject to reasonableness of the cost and if the
items purchased is not practicable to hand carry.
CHECKLIST ON MOOE LIQUIDATION
SEMINAR/TRAINING No. of
Signatory
(REGISTRATION) Copies

1 Travel Order 1 School Div. Supt.

2 Deped Order/ Memoranda, Invitation 1

3 Itinerary of Travel (Appendix A) 1 School Head /PSDS

4 Certificate of Travel Completed (Appendix B) 1 School Head /PSDS

Official Receipt (Registration Fee, Bus Ticket,


5 1
Airfare)

Original Copy of plane/boat/bus tickets,


6 1
boarding pass, terminal fee receipt

7 Certificate of Appearance(Original) 1

8 Certificate of Participation (Photocopy) 1


No. of
PURCHASES - DBM Copies Signatory

1 Agency Procurement Request 1 BAC/ School Head


Price Quotation and Stock
2 1
Availability Cert.
3 Official Receipt 1

4 Delivery receipt 1
Inspection And Acceptance Report
(With attached photo of the actual Inspected by: Inspectorate
5 items with the Inspectorate and 2 Accepted by: Property
Property Custodian in the school Custodian
vicinity)
Requisition and Issue Slip for Office Issued by: Property Custodian
6 1
supplies and Other Materials (RIS) Received by: School Head
Inventory Custodian Slip (ICS), for Issued by: Property Custodian
7 1
issuance of semi-expendables Received by: Recipient
No. of
PURCHASES - SHOPPING MODE Copies Signatory
Certificate of Non-availability of Stocks from
1 1
DBM
2 Philgeps Posting for P50,000.00 and above

3 Purchase Request 1 BAC/ School Head


4 Quotation Price( at least 3 store/supplier ) 1 BAC/Supplier
5 Abstract 1 BAC Members/School Head
6 Purchase Order 1 School Head/Supplier
Sales Invoice and Official Receipt/
7 1
Acknowledgement Receipt (AR)*
Inspection And Acceptance Report (With
attached photo of the actual items with the Inspected by: Inspectorate
8 2
Inspectorate and Property Custodian in the Accepted by: Property Custodian
school vicinity)
Property Acknowledged Receipt (PAR), for Issued by: Property Custodian
9 1
issuance of property and equipment (PPE) Received by: Recipient
Requisition and Issue Slip for Office supplies Issued by: Property Custodian
10 1
and Other Materials (RIS) Received by: School Head
Inventory Custodian Slip (ICS), for issuance of Issued by: Property Custodian
11 1
semi-expendables Received by: Recipient
11 BIR Form 2306 & 2307 1
Purchases of Semi-Expendable – Office Equipment, Furniture and Fixtures and ICT
Equipment (Below 15,000.00) should be included in APP and with Justification from
SH
No. of
REPAIRS AND MAINTENANCE Copies Signatory
IA Teacher, School Head,
1 Program of Works 1
DepEd Engr. And SDS
2 Purchase Request 1 BAC/ School Head
3 Quotation Price(at least 3 store/supplier ) 1 BAC/Supplier
4 Abstract 1 BAC Members/School Head
5 Purchase Order/Job Order 1 School Head/Supplier
6 Sales Invoice and Official Receipt 1
Inspected by: Inspectorate
Certificate of Post-Repair Inspection and
7 1 Accepted by: Property
Acceptance
Custodian
Certified Correct:
8 Waste Material Report 1 Property Custodian
Approved by: School Head
9 Pictures - Before, During and After 1
School Head/IA Teacher/
10 Form 1 1
DepEd Engr.
11 BIR Form 2306 & 2307 1
SECURITY AND
No. of
JANITORIAL Copies Signatory
SERVICES
1 Job Order Contract 1

2 Daily Time Record 1 School Head/ Janitor

3 Daily Accomplishment Report 1 School Head/ Janitor

School Head/PTA
4 PTA Certification 1
President
School Head/District
5 Payroll 1
Supervisor
TEST PAPER No. of
Copies Signatory
1 Justification 1 School Head / PSDS
2 Purchase Request 1 BAC/ School Head
3 Quotation Price( at least 3 store/supplier ) 1 BAC/Supplier
4 Abstract 1 BAC Members/School Head
5 Purchase Order/Job Order 1 School Head/Supplier
6 Breakdown of Photocopies 1 School Head
7 PTA Certification 1 School Head/PTA President
8 Official Receipt 1

Distribution List to Teachers (Testpapers


9 1
received by each Teacher - signed)
Printed actual Teastpapers (1 copy each
10 1
subject)
11 BIR Form 2306 & 2307 1
TARPAULIN No. of
Signatory
Copies
PRINTING
1 Purchase Request (PR) 1 BAC/ School Head
Price Quotations (at least 3
2 1 BAC/Supplier
companies)

3 Abstract of Canvass/Quotations 1 BAC Members/School Head

1 School Head/Supplier
4 Purchase Order (PO)/ Job Order (JO)

5 Official Receipt 1
Picture of Tarpaulin posted on
1
6 designated area

7 Division Memo 1

8 2306 and 2307 1


DOCUMENTARY No. of
Signatory
Copies
STAMPS
1 Purchase Request 1 BAC/ School Head

2 Acknowledgement Receipt 1

3 List of Graduates 1

4 List of Serial Numbers 1

5 Photocopy of Documentary Stamps 1


No. of
GAD TRAINING Copies Signatory
SH, Coordinator, PSDS, GADF Focal
1 Approved GAD Program/Plan 1
Point Coordinator, SDS
2 Approved Request Letter 1 SDS

3 Philgeps Posting for P50,000.00 and above 1

4 Purchase Request 1 BAC/ School Head


5 Quotation Price( at least 3 store/supplier ) 1 BAC/Supplier
6 Abstract 1 BAC Members/School Head
7 Purchase Order 1 School Head/Supplier
8 Sales Invoice and Official Receipt 1

9 Training Matrix 1 School Head

10 Pictures 1

11 BIR Form 2306 & 2307 1

Outsourcing Venue and Accommodation to 3rd Party is no longer


allowed , should be direct to Supplier
No. of
ID (P50.00 per student) Copies Signatory
1 Philgeps Posting for P50,000.00 and above

2 List of Students 1 School Head

3 Purchase Request 1 BAC/ School Head


4 Quotation Price( at least 3 store/supplier ) 1 BAC/Supplier
5 Abstract 1 BAC Members/School Head
6 Purchase Order 1 School Head/Supplier
Sales Invoice and Official Receipt/
7 1
Acknowledgement Receipt (AR)*
Inspection And Acceptance Report (With
attached photo of the actual items with the Inspected by: Inspectorate
8 1
Inspectorate and Property Custodian in the Accepted by: Property Custodian
school vicinity)
Requisition and Issue Slip for Office supplies Issued by: Property Custodian
9 1
and Other Materials (RIS) Received by: School Head
10 PTA Certification 1 PTA President
11 BIR Form 2306 & 2307 1
Use of Reimbursement Expense Receipt (RER) is no
Note:
longer be acceptable, instead Acknowledgement Receipt
(AR) shall be used as supporting documents subject to
provision of COA Circular 2006-06.

Use of Acknowledgement Receipt (AR)


As per COA Circular 2004-06 dated September 9, 2004, the AR shall be acceptable for
disbursements made from the cash advance of the disbursing officer where the payee is
not a business entity required by the Bureau of Internal Revenue to issue ORs. It may be
printed, typewritten and must bear the signature of the payee.

Transactions where AR can be used:


1. Rental of van/jeep/tricycle for transportation use.
* 2. Wages of hired carpenters, plumbers and the likes.
3. Rentals of chairs and sound system (for used in graduation rites) from
private individuals subject to the following condition;
There should be a service agreement/contract, has photocopy of at least
one valid ID of the entity contracted, the school is located on a very rural area and the
price is reasonable/ within industry standard.

Note: 1. Only schools tagged with hardship posts shall be construed


as schools located on a very rural area.