NGAS Manual for
Local Government Units
CHAPTER 2. ACCOUNTING FORMS AND REPORTS
Sec. 29. Accounting Forms and Reports. The Accounting Forms and Reports constitute the means by which financial transactions and information are reported and recorded in the journals.
Sec. 30. Allotment and Obligation Slip (ALOBS). The Allotment and Obligation Slip (Annex 22) shall be used to record allotments received and to request for obligation charged against the allotments. It shall be prepared before processing the claim to ensure that funds are available for the purpose.
Sec. 31. Journal Entry Voucher (JEV). The Journal Entry Voucher (Annex 23)shall be used for all transactions of the government, whether cash receipts, cash/check disbursements or non-cash transactions. It shall be prepared by the Accounting Unit based on transaction documents presented. Accounting journal entries shall be reflected therein and it shall serve as the basis for recording the transactions in the appropriate journals.
Sec. 32. Disbursement Voucher (DV). The Disbursement Voucher (Annex 24) shall be used by local government agencies for all money claims. The number shall be indicated on the DV and on every supporting document of the claim. The supporting documents shall be listed on the face of the voucher and in case more space is needed, the back of the DV shall be used.
Sec. 33. Petty Cash Voucher (PCV). The Petty Cash Voucher (Annex 25) shall be used for disbursements out of the Petty Cash Funds.
Sec. 34. General Payroll (GP). The General Payroll (Annex 26) shall be used for the payment of salaries, wages, overtime pay, honoraria and other emoluments of government officers and employees.
Sec. 35. Daily Wage Payroll (DWP). The Daily Wage Payroll (Annex 27) shall be used for claims of laborers/casual employees and other daily wage earners.
Sec. 36. Index of Payment (IP). The Index of Payment (Annex 28) shall be used to record payments made to each employee, supplier, and other agency creditor.
Sec. 37. Purchase Order (PO). The Purchase Order (Annex 29) shall be used to support purchase of equipment, supplies and materials, etc.
Sec. 38. Purchase Request (PR). The Purchase Request (Annex 30) shall be used to request for the purchase of inventory/item not available on stock and it shall be the basis of preparing the Purchase Order.
Sec. 39. Acceptance and Inspection Report (AIR). The Acceptance and Inspection Report (Annex 31) shall be used to acknowledge the receipt of supplies and equipment purchased and inspection made thereof.
Sec. 40. Supplies Availability Inquiry (SAI). The Supplies Availability Inquiry (Annex 32) shall be used to inquire the availability of supplies on stock from the Accounting Unit.
Sec. 41. Requisition and Issue Slip (RIS). The Requisition and Issue Slip (Annex 33) shall be used to request supplies and materials that are carried in stock.
Sec. 42. Acknowledgement Receipt for Equipment (ARE). The Acknowledgement Receipt for Equipment (Annex 34) shall be used to report on the receipt of property and equipment for official use from the Property Officer.
Sec. 43. Summary of Supplies and Materials Issued (SSMI). The Summary of Supplies and Materials Issued (Annex 35) shall be prepared weekly by the Supply Officer and shall be used by the Accounting Unit as a basis in preparing the JEV to record the supplies and materials issued.
Sec. 44. Stock Card (SC). The Stock Card (Annex 36) shall be used to record all receipts and issuances of supplies. It shall be maintained by the Supply and Property Unit for each item in stock.
Sec. 45. Property Card (PC). The Property Card (Annex 37) shall be used by the Supply and Property Unit to record the acquisition, description, custody, disposal and other information about the property, plant and equipment. It shall be kept for each class of property, plant and equipment.
Sec. 46. Work, Other Animals and Breeding Stocks Property Card (WOABSPC). The Work, Other Animals and Breeding Stocks Property Card (Annex 38) shall be used by the Property Office to record details on the acquisition, birth of offspring and disposition of work, other animals and breeding stocks.
Sec. 47. Check Register. The Check Register (Annex 39) shall be used to record all checks issued and where claimants shall be required to acknowledge receipt of the check.
Sec. 48. Accountants Advice of Local Check Disbursements. An Accountants Advice of Local Check Disbursements (Annex 40) shall be prepared by the Accountant daily for each depository account, in four copies to be distributed as follows:
Sec. 49. Report of Collections and Deposits (RCD). The Report of Collections and Deposits (Annex 41) shall be prepared by the following:
The RCD shall consist of four (4) sections, namely: Section A for Collections; Section B for Remittances/Deposits; Section C for the Report on the Accountability for Accountable Forms; and Section D for the Summary of Collections and Remittances/ Deposits.
Section A is composed of two parts: Part 1 for collections made by collecting officers as well as the type of accountable forms issued, serial numbers and amount of collections; and Part 2 for collections made by liquidating officers/treasurers from collecting officers. Section B presents remittances of collecting/liquidating officers to treasurers and deposits of treasurers to depository bank. Section C reports on the accountability for accountable forms which shall include the name of forms and number, beginning balance, received, issued and ending balance. Section D contains the summary of collections and remittances/deposits and breakdown of collections as to cash and details of checks received.
The accountable officer shall certify as to the correctness of the report. The liquidating officer/treasurer shall verify the report and acknowledge receipt of collections/remittances.
The report and all supporting documents shall be submitted to the Accountant for the preparation of the JEV.
Sec. 50. Report of Accountability for Accountable Forms (RAAF). The Report of Accountability for Accountable Forms (Annex 42) shall be used to report the quantity of accountable forms received, issued or cancelled by the accountable officer as of the end of the month.
Treasurers/Collectors/tellers and other accountable officers shall render this report of accountability for accountable forms at the end of the month for consolidation by the local treasurer. Such report shall also be prepared in case of transfer of office or accountability by the accountable officer.
Sec. 51. Consolidated Report of Accountability for Accountable Forms (CRAAF). The Consolidated Report of Accountability for Accountable Forms (Annex 43) shall be prepared by the Treasurer to consolidate the RAAF of accountable officers. The consolidated report accompanied by the individual reports shall be submitted to the unit auditor concerned for verification not later than the fifth day of the ensuing month.
Sec. 52. Abstract of Real Property Tax Collections. The Abstract of Real Property Tax Collections (Annex 44) shall be prepared by the accountant to facilitate the distribution of real property tax collections. At the end of the month a copy of the abstract shall be submitted to the Provincial Accountant for reconciliation.
Sec. 53. Liquidation Report (LR). The Liquidation Report (Annex 45) shall be prepared by the concerned employees/officers concerned to liquidate cash advances for travel or for other purposes except those cash advances granted to Regular/Special Disbursing Officer.
Sec. 54. Report of Disbursements (RD). The Report of Disbursements (Annex 46) shall be prepared by the Accountable/Disbursing Officers to support the liquidation of their cash advances. The report shall be certified as to correctness by the Disbursing Officer and forwarded to the Accounting Unit for the preparation of the JEV.
Sec. 55. Report of Checks Issued (RCI). The Report of Checks Issued (Annex 47) shall be prepared by the Cashier/Disbursing Officers daily to report checks issued during the period including cancelled ones.
Sec. 56. Report on the Physical Count of Inventories (RPCI). The Report on the Physical Count of Inventories (Annex 48) shall be used to report the physical count of supplies by type of inventory as of a given date. It shows the balance of inventory items per cards and per count and shortage/overage, if any.
Sec. 57. Report on the Physical Count of Property, Plant and Equipment (RPCPPE). The Report on the Physical Count of Property, Plant and Equipment (Annex 49) shall be used to report the physical count of property, plant and equipment by type as of a given date. It shows the balance of property and equipment per cards and per count and shortage/overage, if any.
Sec. 58. Waste Materials Report (WMR). The Waste Materials Report (Annex 50) shall be used to report all waste materials such as destroyed spare parts and other materials considered scrap due to replacement.
Sec. 59. Inventory and Inspection Report for Unserviceable Property (IIRUP). The Inventory and Inspection Report for Unserviceable Property (Annex 51) shall be used as basis to record dropping from the books the unserviceable properties carried in the Property, Plant and Equipment and Inventory accounts.
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