a. The cash advance for payroll shall be equal to the net amount of the payroll for a pay period.
b. Payment shall be made directly to the named official and employee except when there is an authority to collect the claim due given to another person under a power of attorney or other forms of authority. The following persons are authorized to receive payment without a power of attorney:
- .Immediate member of the family of the official or employee concerned
- Liaison officer duly designated by the chief or head unit/office
c. The cash advance for payroll shall be liquidated within 5 days after the end of the pay period. Any unexpended cash and/or unreleased salaries/allowances shall be returned and an OR shall be issued.
d. For subsequent cash advances, the DV shall be supported with a certification from the Accountant that previous cash advances have been liquidated and accounted for in the books.
e. The BT shall:
(1) prepare and forward the Payroll to the CCA for certification as to existence of appropriation/existing balance of STF;
(2) certify as to availability of funds and forward the Payroll to the PB for approval;
(3) prepare DV and check for cash advance equivalent to the net amount of the payroll; sign check and forward the DV and check to the PB for approval and countersignature;
(4) record the receipt of the check for the cash advance in the cashbook under the “Cash Advance - Receipt(Disbursements)” column and “Cash in Bank - Check Issued” column;
(5) encash check supported by the PBC;
(6) Pay payees and certify the payroll by signing in Box D-Certification of the payroll when the payments have been made;
(7) record in his Cashbook the total amount paid under “Cash Advance - Receipts/ (Disbursements)” column;
(8) in case there are unreleased pay, return the amount by issuing an OR, and record the same in the Cashbook under the “Cash Advance-Receipt/(Disbursements) column in parenthesis and column “Cash - In Local Treasury-Collection” column. Then, deposit the amount and record the same in the Cashbook under “Cash - In Local Treasury-Deposit” and Cash in Bank-Deposits” columns; and
(9) prepare a Liquidation Report (LR) - Annex 15 and transmit together with the paid payroll and DV for cash advance to the C/M Accountant for recording in the books of accounts.
f. The amount of cash advance returned acknowledged by an OR shall be reported by the BT in the RCD for the month and submitted to the C/M Accountant for recording in the JCT.