Guidelines and Procedures

for Cash Advance

Scope:
procedure
of
reviewing,
utilizing,
recording,
accounting
and
reporting/liquidating
cash
advance

Purpose
CA shall be used solely for specific
legal purpose
The amount of CA requested is
dependent on the operating needs of
the school

Requirements
School Head/Disbursing Officer shall
be bonded if the amount of CA is at
least P5,000
SH as special Disbursing Officer
prepares Request for CA

CA must contain:
Purpose
Item of expenditures and amount
Proposed period

Reqt..
Certificate of Fidelity Bond
Requirements:
appointment
written or designation
Statements of Assets and Liabilities
Keep the CA in a safe or other locked,
secured receptacle inside the school
premises

Maintenance of Cash
Disbursement Register
CDR shall be maintained for each
type of CA
CDR in 2 copies. Original for the
Division Office and 1 copy for the
school file

Recording of Receipt of CA
Enter the date of Received of CA
Enter the check Number of CA
Nature of payment shall be indicated
Enter the amount of CA Received
under the Working Fund
Enter or extend the amount of CA
received on the Balance under
Working Fund

Recording of Disbursement
1. On the working Fund Section
Enter the date of the transaction on the
Date column of the Register
Enter the proof of payment (Reference)
Enter nature of payment (Particular)
Enter the amount paid under payment
Compute for the balance every after
payment is made

On the breakdown of
Payment
Enter the amount of payment under
the appropriate column
Repeat the procedures each time
payment is made.

Closing the Register

At the end of the month, CDR shall be
totaled/footed, balanced and ruled.
Draw a horizontal line to all money
columns of the register immediately after
the last entry
Except for the balance column, sum up all
the amounts of each column
Compare the total amount under payment
column on the working Fund Section with
the total amount of Breakdown payment

 If not much, check or review

If match, draw double lines under
total to close the register

 2. Once CDR is ruled and closed, SH

certified correct, Division Accountant
signs the CDR as to the completeness
of documents
3. For new CA, a new sheet of CDR is
use. Previous balance of the CA shall
be carried forwarded in the ensuing
month

Submission of CDR
SH submits to the Division
Accountant original copies of CDR
which shall serve as the liquidation of
CA together with all supporting
documents
Subsequent CA shall be granted only
upon receipt of CDR equivalent to
75% or more of the previous CA

SBM Grant
Is a pool of fund that the Department
of Education shall extend to public
elementary and secondary schools to
accelerate improvements in learning
outcomes, participation and
completion rates, and decrease dropout rate.

 It will be used to support activities that

will:
a. lead towards the formulation of a 3year SIP that has been agreed upon
between the school authorities, the
community and the DepED Division
Office, complete with annual
breakdown.
b. its implementation of the SIP

Amount of School Grant

The SBM grant amount to be
allocated each recipient school shall
not be lower than P10,000.00 and
not higher than P50,000.00

Eligible Activities
Establishment of school based
management structures
Conduct of workshops/meetings and
action planning to strengthen SBM
structure
Implementation of SIPs and
monitoring and reporting on the
status of implementation of SIPs

 Supplies and materials

Meals (not Exceeding 10% of total
grant)
Transportation expenses of resource
person
Reproduction cost

Activities not eligible

Hiring and payment of salaries of
additional staf
Purchase of equipment
Payment of honorarium
Training of school heads in SBM
School maintenance and operating
expenses