Annex 14



PAYROLL

INSTRUCTIONS


A. This form shall be accomplished as follows:

1. Heading -

a. Period Covered - period covered by the payroll
b. Barangay - name of the barangay
c. Barangay Treasurer - name of the Barangay Treasurer
d. City/Municipality - the city or municipality of the barangay
e. Province - province of the barangay
f. Payroll No. - Number assigned to the payroll. This shall be numbered as follows:

2. No. - entry number of personnel covered in the payroll
3. Name - complete name of the officials/employees covered by the payroll
4. Position - position of the officials/employees
5. Compensation:

a. Salaries and Wages - amount of salaries and wages due the regular employees
b. Honoraria - amount of honoraria due the barangay officials
c. Other Benefits - other benefits and allowances due the officials and employees and/or wages of laborers for projects of barangay
d. Total - total amount of salaries and wages, honoraria and other benefits due for the period

6. Deductions - amount of deductions from the salaries/honoraria of the officials and employees such as BIR withholding tax, etc.

a. Total - total amount of deductions

7. Net Amount Due - gross income less total deductions
8. Signature of Recipient - signature of officials and employees receiving the net amount due

  • Box A - Certification by the CCA as to availability of appropriation.
  • Box B - Certification by the BT as to completeness and validity of supporting documents
  • Box C - Certification by the PB as to validity, propriety and legality of the claim and approval for payment.
  • Box D - Certification by the BT that the amount opposite the names has been paid to the officials and employees.
  • Box E - Accounting entries to be prepared by the Barangay Bookkeeper and approved by the C/M Accountant. The date of preparation and approval shall be indicated.
  • B. The payroll shall be prepared in three copies to be distributed as follows:

    Original Copy - COA auditor concerned, through the C/M Accountant
    2nd copy - C/M Accountant's copy
    3rd copy - BT's copy


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