NGAS Manual for
National Government Agencies
CHAPTER 2. THE ACCOUNTING FORMS AND REPORTS
Sec. 43. Journal Entry Voucher (JEV). The Journal Entry Voucher (Appendix 40) 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. 44. Allotment and Obligation Slip (ALOBS). The Allotment and Obligation Slip (Appendix 41) 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. 45. Order of Payment (OP). The Order of Payment (Appendix 42) shall be accomplished by the Accounting Unit by stating the nature and computation of amount due before collections shall be received by the Cashier.
Sec. 46. Disbursement Voucher (DV). The Disbursement Voucher (Appendix 43) shall be used by 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. 47. Petty Cash Voucher (PCV). The Petty Cash Voucher (Appendix 44) shall be used for disbursements out of the Petty Cash Fund.
Sec. 48. General Payroll (GP). The General Payroll (Appendix 45) shall be used for the payment of salaries, wages, overtime pay, honoraria and other emoluments of government officers and employees.
Sec. 49. Itinerary of Travel (IT). The Itinerary of Travel (Appendix 46) shall be prepared by the concerned official or employee making the travel. The IT shows the details of travel such as places to be visited, date, including the amount of expenses to be incurred. It shall be prepared before the travel is made or upon reimbursement of travelling expenses.
Sec. 50. Payroll Payment Slip (PPS). The Payroll Payment Slip (Appendix 47) shows amounts of compensation income due and paid for a pay period including the details of deductions.
Sec. 51. Index of Payments (IP). The Index of Payments (Appendix 48) shall be used to record payments made to each employee, supplier, and other agency creditors.
Sec. 52. Supplies Availability Inquiry (SAI). The Supplies Availability Inquiry (Appendix 49) shall be used to inquire the availability of supplies on stock from the Accounting Unit.
Sec. 53. Requisition and Issue Slip (RIS). The Requisition and Issue Slip (Appendix 50) shall be used to request supplies and materials that are carried on stock.
Sec. 54. Purchase Request (PR). The Purchase Request (Appendix 51) 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. 55. Purchase Order (PO). The Purchase Order (Appendix 52) shall be used to support purchase of equipment, supplies and materials, etc.
Sec. 56. Acknowledgement Receipt for Equipment (ARE). The Acknowledgement Receipt for Equipment (Appendix 53) shall be used to acknowledge the receipt of property and equipment for official use from the Property Officer.
Sec. 57. Report of Collections and Deposits (RCD). The Report of Collections and Deposits (Appendix 54) shall be prepared by the Cashiers/Collecting Officers to report all collections received and deposits made. The report lists all the ORs issued in numerical sequence, including the cancelled ones. The report shall be the basis in preparing the JEV for recording in the Cash Receipt Journal/Cash Journal, as the case maybe.
Sec. 58. Report of Checks Issued (RCI). The Report of Checks Issued (Appendix 55) shall be prepared by the Cashiers/Disbursing Officers to report checks actually received by the payor or authorized representatives during the period. including cancelled ones. Separate RCI shall be prepared for MDS and commercial checks released. The report shall be the basis in preparing and recording the JEV in the Check Disbursements Journal. It shall be supported with list of unclaimed checks.
Sec. 59. Report of Disbursements (RD). The Report of Disbursements (Appendix 56) shall be prepared by the Regular/Special Disbursing Officers to support liquidations of their cash advances. The report shall be certified as to correctness by the Disbursing Officer and forwarded to the Accounting Unit for preparation of the JEV and final recording in the Cash Disbursements Journal.
Sec. 60. Petty Cash Replenishment Report (PCRR). The Petty Cash Replenishment Report (Appendix 57) shall be prepared by the Petty Cash Custodian to report all disbursements made out of his Petty Cash Fund.
Sec. 61. Liquidation Report (LR). The Liquidation Report (Appendix 58) shall be prepared by the concerned employees/officers to liquidate cash advances for travel or for other purposes except those cash advances granted to Regular/Special Disbursing Officers.
Sec. 62. Report of Supplies and Materials Issued (RSMI). The Report of Supplies and Materials Issued (Appendix 59) shall be prepared 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. 63. Waste Materials Report (WMR). The Waste Materials Report (Appendix 60) shall be used to report all waste materials such as destroyed spare parts and other materials considered scrap due to replacement.
Sec. 64. Inventory and Inspection Report for Unserviceable Property (IIRUP). The Inventory and Inspection Report for Unserviceable Property (Appendix 61) shall be used as basis to record dropping from the books the unserviceable properties carried in the Property, Plant and Equipment accounts.
Sec. 65. Report on the Physical Count of Inventories (RPCI). The Report on the Physical Count of Inventories (Appendix 62) 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. 66. Report on the Physical Count of Property, Plant and Equipment (RPCPPE). The Report on the Physical Count of Property, Plant and Equipment (Appendix 63) 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. 67. Inspection and Acceptance Report (IAR). The Inspection and Acceptance Report (Appendix 64) shall be used to acknowledge the receipt of supplies and equipment purchased and inspection made thereof.
Sec. 68. Report of Accountability for Accountable Forms (RAAF). The Report of Accountability for Accountable Forms (Appendix 65) shall be prepared by the Accountable Officer to report on the movement and status of accountable forms in his possession. The accountable forms include those with or without face value.
General Information About COA
| Rules and Regulations
For your comments or suggestions about this website,