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REQUIREMENTS
FOR COMMON
GOVERNMENT
TRANSACTIONS
As prescribed under COA Circular NO. 2012-001 dated June 14, 2012
Fundamental Principles Governing the financial transactions
and operations of government agency as provided under
Section 4 of Presidential Decree (PD) No. 1445:
1. No money shall be paid out of any public treasury or depository except in pursuance of an
appropriation law or other specific statutory authority.
2. Government funds or property shall be spent or used solely for public purposes.
3. Trust funds shall be available and may be spent only for the specific purpose for which the
trust funds was created or the funds received.
4. Fiscal responsibility shall, to the greatest extent, be shared by all those exercising
authority over the financial affairs, transactions, and operations of the government
agency.
5. Disbursements or disposition of government funds or property shall invariably bear the
approval of the proper officials.
6. Claims against government funds shall be supported with complete documentation.
7. All laws and regulations applicable to financial transactions shall be faithfully adhered to.
General Requirements for All Types of
Disbursements
1. Certificate of Availability of Funds issued by the Accountant
2. Existence of lawful and sufficient allotment duly obligated as
certified by authorized official
3. Legality of transactions and conformity with laws, rules or
regulations
4. Approval of expenditure by Head of Office or his authorized
representative
5. Sufficient and relevant documents to establish validity of claim
CASH ADVANCES
1.1 Granting of Cash Advance (COA Circular No. 97-002 dated
February 10, 1997 and reiterated in COA Circular No. 2009-002 dated May
18, 2009 and Section 89 of PD No. 1445)
The Cash Advance for Payroll Fund shall be equal to the net
amount of the payroll for the pay period
Travels shall cover only those that are urgent and extremely
necessary, will involve the minimum expenditure and are
beneficial to the agency concerned.
Local Travels
Documentary Requirements
Office Order/Travel Order approved in accordance with Section 3 of EO
No. 298
Duly approved itinerary of travel
Certification from the accountant that previous cash advance has been
liquidated and accounted for in the books
CASH ADVANCES
1.2 Liquidation of Cash Advances
The accountable officer shall liquidate cash advances within the following period:
Approved DTR
Notice of Assumption
Approved Application for Leave, Clearances and Medical Certificate, if
on sick leave for five days or more
Individual Claims
Salary Differential due to Promotion and/or Step
Increment
Documentary Requirements
Salary Payroll
Payroll Register (hard and soft copy)
Letter to the Bank to credit employees’ account of their salaries or other
claims
Validated deposit slips
ALLOWANCES, HONORARIA AND OTHER FORMS
OF COMPENSATION
General Guidelines
The PERA shall be paid only when basic pay (salary) is also paid.
Documentary Requirements
Documentary Requirements
For Individual Claims
Copy of Office Order/Appointment (1st payment)
Certificate of Assumption (1st payment)
Certification that the official/employee did not use government vehicle and
is not assigned any government vehicle
Certificate or evidence of service rendered or approved DTR
Certification by the LCE that the revised RATA rates is still within the PS
limitation (for initial claim)
Representation and Transportation Allowance (RATA)
Documentary Requirements
For Individual Claims
Certified true copy of approved appointment of new employee
Certificate of Assumption of new employee
Certification of non-payment from previous agency, for transferees
Clothing/Uniform Allowance
Special Projects
HONORARIA
Government Personnel involved in Government Procurement (DBM Budget
Circular No. 2004-5A dated March 23, 2004 as amended by DBM Budget Circular
No. 2007-3 dated November 29, 2007)
The honoraria shall be sourced from the following:
Collections from successfully completed procurement projects limited
however, to activities prior to awarding of contracts to winning bidders:
Proceeds from sale of bid documents
Fees from contractor/supplier registry
Fees charged to copies of minutes of bid opening, Bids and Awards Committee
(BAC) Resolutions and other BAC documents
Protest fees
Proceeds from bid security forfeiture
Savings from the local budgets approved by their respective Sanggunian
subject to the pertinent provision of RA No. 7160
HONORARIA
Government Personnel involved in Government Procurement (DBM Budget
Circular No. 2004-5A dated March 23, 2004 as amended by DBM Budget Circular
No. 2007-3 dated November 29, 2007)
Documentary Requirements
Office Order/Travel Order
Coordinator’s report on lecturer’s schedule
Course Syllabus/Program of Lecturers
Duly approved DTR in case of claims by the coordinator and
facilitators
HONORARIA
Special Projects (DBM Budget Circular No. 2007-2 dated October 1, 2007)
The honoraria received from all special projects shall not exceed 25% of the
annual basic salary.
Documentary Requirements
Performance evaluation plan formulated by project management used as
basis for rating the performance of members
Office Order designating members of the special project
Terms of Reference
Certificate of completion of project deliverables
Special Project Plan
Authority to collect honoraria
Certificate of acceptance by the agency head of the deliverables per
project component.
OVERTIME PAY (DBM Budget Circular No. 10 dated March 29, 2006)
Documentary Requirements
Overtime authority stating the necessity and urgency of the work to be
done and the duration of overtime work
Overtime work program
Quantified Overtime accomplishment duly signed by the employee and
supervisor
Certificate of service or duly approved DTR
YEAR-END BONUS (YEB) AND CASH GIFT (CF)
Documentary Requirements
For Individual Claims
Clearance from money, property and legal accountabilities
Certification from Head of Office that the employee is qualified to receive
the YEB and CG benefits
General Claims
YEB and CG Payroll
Payroll Register (hard and soft copy)
Letter to the Bank to credit employees’ account of their claims, if applicable
Validated deposit slips
TERMINAL LEAVE BENEFITS (Rule XVI of the omnibus Rules
Implementing Book V of EO No. 292, as amended by CSC MC Nos. 41 s. 1998,6 and 14
s.1999)
Documentary Requirements
Clearance from money, property and legal accountability from the
Agency assigned
Certificate of leave credits issued by Admin/Human Resource
Management Office (HRMO)
Approved leave application
Complete service record
Statement of Assets, Liabilities and Net Worth (SALN)
Certified photocopy of appointment/Notice of Salary Adjustment
(NOSA) showing the highest salary received if the salary under the last
appointment is not the highest
TERMINAL LEAVE BENEFITS (Rule XVI of the omnibus Rules
Implementing Book V of EO No. 292, as amended by CSC MC Nos. 41 s. 1998,6 and 14
s.1999)
Documentary Requirements
Approved leave application (ten days) with leave credit balance
certified by the Human Resource Office
Request for leave covering more than ten days duly approved by the
Head of Agency
For monetization of 50% or more:
Clinical Abstract/medical procedures to be undertaken in case of health,
medical and hospital needs
Barangay Certification in case of need for financial assistance brought by
calamities, typhoons, fire, etc.
LOYALTY CASH AWARD/INCENTIVE (COA Resolution No. 2002-010 dated
November 29, 2002 and CSC Memorandum Circular No. 6 s. 2002 dated March 1, 2002)
Documentary Requirements
For Individual Claims
Service Record
Certificate of non-payment from previous office (for transferee)
Certification from the HRMO that the claimant has not incurred more than
50 days authorized vacation leave without pay within the 10-year period
or aggregate of more than 25 days authorized vacation leave without pay
within the 5-year period, as the case may be
General Claims
Loyalty Cash Award Payroll/Incentive Payroll
Payroll Register (hard and soft copy)
Letter to the Bank to credit employees’ account of their claims, if applicable
Validated deposit slips
COLLECTIVE NEGOTIATION AGREEMENT (CNA) INCENTIVE (DBM Budget
Circular No. 2006-1 dated February 1, 2006)
Documentary Requirements
Resolution signed by both parties incorporating the guidelines/criteria
for granting CAN incentive
Comparative statement of DBM approved level of operating expenses and
actual operating expenses
Copy of CAN
Certificate issued by the Head of the Agency on the total amount of
unencumbered savings generated from cost-cutting measures identified
in the CAN which resulted from the joint efforts of labor and
management and systems/productivity/ income improvement
Proof that the planned programs/activities/projects have been
implemented and completed in accordance with targets for the year.
OTHER EXPENSES
Documentary Requirements
Statement of Account/Bill (for pre-audit purposes)
Invoice/Official Receipt or machine validated statement of account/bill
(for post-audit purposes
Telephone/Communication Services
Documentary Requirements
Statement of Account/Bill (for pre-audit purposes)
Invoice/Official Receipt or machine validated statement of account/bill
(for post-audit purposes
Certification by Agency Head or his authorized representatives that all
National Direct Dial (NDD), National Operator Assisted Calls and
International Operator Assisted Calls are official calls
PROCUREMENT
Procurement of any branch, agency, department, bureau, office or
instrumentality of the government shall be governed by RA No. 9184
and its Revised Implementing Rules and Regulations (IRR) and other
issuances of the General Procurement Policy Board (GPPB)
The PHILGEPS shall be used as the primary source of information on
government procurement of common-use supplies, goods and
equipment and as a repository of all government procurement
information
No procurement shall be undertaken unless it is in accordance with the
approved Annual Procurement Plan (APP) of the procuring entity.
As a general rule, all procurement shall be done through public bidding
To enhance transparency of the process, the BAC shall, in all stages of
the procurement process, invite, in addition to the COA
representative, at least two observers.
PROCUREMENT
Procurement through Public Bidding
Basic Requirements for all types of procurement through Public Bidding
Authenticated photocopy of the approved APP and any amendments thereto
Approved contract supported by the following documents as required under COA
Circular No. 2009-001 dated February 12, 2009 and COA Memorandum No. 2005-027
dated February 28, 2005 to be submitted to COA’s Office within five (5) days from the
execution of the contract:
Invitation to Apply for Eligibility to Bid
Letter of Intent
Results of Eligibility Check/Screening
Bidding Documents as enumerated under Section 17.1 of the Revised IRR of RA No. 9184
Minutes of Pre-Bid Conference (if ABC is P1.0 million and above)
Agenda and/or Supplemental Bid Bulletin, if any
PROCUREMENT
Procurement through Public Bidding
Basic Requirements for all types of procurement through Public Bidding (continuation)
Bidders Technical and Financial Proposals
Minutes of Bid Opening
Abstract of Bids
Post-Qualification Report of Technical Working Group
BAC Resolution declaring winning bidder
Notice of Post Qualification
Bac Resolution recommending approval and approval by the Head of the Procuring Entity of
the Resolution of the BAC recommending award of contract
Notice of Award
Performance Security
Program of Work and Detailed Estimates
PROCUREMENT
Procurement through Public Bidding
Basic Requirements for all types of procurement through Public Bidding
(continuation)
Notice to Proceed, indicating the date of receipt by the contractor
Detailed Breakdown of the ABC
Copy of the Approved PERT/CPM Network Diagram and detailed computations of
contract time
Detailed Breakdown of the Contract Cost
Copy of Advertisement of Invitation to Bid/Request for expression of interest
o Newspaper clippings of advertisement (ABC P5.0 million and above for infrastructure, P2.0
million and above for goods, and P1.0 million or four months duration and above for
consulting services
o Printout copy of advertisement posted in PHILGEPS
o Certification from the Head of the BAC Secretariat on the posting of advertisement at
conspicuous places
o Printout copies of advertisement posted in agency website, if any
PROCUREMENT
Procurement through Public Bidding
Basic Requirements for all types of procurement through Public Bidding
(continuation)
Documentary requirements under Section 23.1 and 25.2.b for infrastructure
projects, 23.1 and 25.2a for goods and 24.1 and 25.2c for consulting services, of
the Revised IRR of RA No. 9184
Minutes of Pre-procurement Conference for projects costing above P5.0 million and
above for infrastructure, P2.0 million and above for goods, and P1.0 million or four
months duration and above for consulting services
Bid Evaluation Report
Ranking of short listed bidders for consulting services
Post Qualification Evaluation Report
Printout copy of posting of Notice of Award, Notice to Proceed and Contract of
award in the PhilGEPS
PROCUREMENT
Procurement through Public Bidding
Basic Requirements for all types of procurement through Public Bidding
(continuation)
Documentary requirements under Section 23.1 and 25.2.b for infrastructure
projects, 23.1 and 25.2a for goods and 24.1 and 25.2c for consulting services, of
the Revised IRR of RA No. 9184
Minutes of Pre-procurement Conference for projects costing above P5.0 million and
above for infrastructure, P2.0 million and above for goods, and P1.0 million or four
months duration and above for consulting services
Bid Evaluation Report
Ranking of short listed bidders for consulting services
Post Qualification Evaluation Report
Printout copy of posting of Notice of Award, Notice to Proceed and Contract of
award in the PhilGEPS
PROCUREMENT
Procurement through Public Bidding
Basic Requirements for all types of procurement through Public Bidding
(continuation)
For LGUs, as clarified under COA Memorandum No. 2010-014 dated April 22, 2010,
authorization by local Sanggunian for the Local Chief Executive to enter into
contract in case of the following:
o In case of a reenacted budget
- For new contracts entered into by the LCE for contractual obligations included in
the previous year’s annual and supplemental budget
o In case of the regularly enacted budget
- For Projects described in generic terms, such as infrastructure projects, flood
control etc.
- For purchase of goods and services which are neither specified nor encompassed
within the regular personal services and maintenance operating expenses
Evidence of invitation to three observers in all stages of the procurement service
Purchase Request approved by proper authorities
PROCUREMENT
Infrastructure
Additional documentary requirements common to all infrastructure transactions
Letter request from contractors for advance/progress/ final payment or for
substitution in case of release of retention money
Common to progress/ final payments
o Statement of Work Accomplished/Progress Billing
o Inspection Report by the Agency’s Authorized Engineer
o Results of Test Analysis, if applicable
o Statement of Time Elapsed
o Monthly Certificate of Payment
o Contractor’s affidavit on payment of laborers and materials
o Pictures before, during and after construction of items of work especially the
embedded items
o Photocopy of vouchers of all previous payments
o Certificate of completion
PROCUREMENT
Infrastructure (Advance Payments)
The procuring entity shall, upon written request from the contractor, make an
advance payment to the contractor in an amount not exceeding 15% of the total
contract price to be made lump-sum or, at the most, two installments according to
a schedule specified in the Invitation to Bidders and other relevant Tender
Documents
Contractors shall be fully paid only upon completion and acceptance of the project
by the agency
Additional documentary requirements
As Built Plans
Warranty Security
Clearance from the Provincial Treasurer that the corresponding sand and gravel
fees have been paid
Copy of turn over documents/transfer of project and facilities such as motor
vehicle, laptops, other equipment and furniture included in the contract to
concerned government agency
Report of Scrap Construction Materials/Waste Materials Report
PROCUREMENT
Infrastructure (Release of Retention Money)
The total retention money shall be due for release upon final acceptance of the
works. The contractor may, however, request the substitution of the retention
money for each progress billing with irrevocable standby letters of credit from
commercial banks, bank guarantee or surety bonds callable on demand, of amounts
equivalent to the retention money substituted for and acceptable to the
Government, provided that the project is on schedule and is satisfactorily
undertaken.
Additional documentary requirements
Any security in form of cash, bank guarantee, irrevocable standby letter of
credit from a commercial bank, GSIS or surety bond callable on demand
Certification from the end user that the project is completed and inspected.
PROCUREMENT
Consulting Services
The services of consultants ,may be engaged by any procuring entity for government
projects or related activities of such magnitude and/or scope as would require a
level of expertise and attention beyond the optimum inhouse capacity of the agency
concerned
Additional documentary requirements
Letter request for payment from the consultant
Approved Consultancy Progress/Final Reports, and/or output required under the
contract
Progress/Final Billing
Contract of Infrastructure Projects subject to Project Management Consultancy
Services
PROCUREMENT
Consulting Services
The services of consultants ,may be engaged by any procuring entity for government
projects or related activities of such magnitude and/or scope as would require a
level of expertise and attention beyond the optimum inhouse capacity of the agency
concerned
Additional documentary requirements
Letter request for payment from the consultant
Approved Consultancy Progress/Final Reports, and/or output required under the
contract
Progress/Final Billing
Contract of Infrastructure Projects subject to Project Management Consultancy
Services
PROCUREMENT
Goods
Administrative Order NO. 103 dated August 31, 2004 suspends, among
others, the paid advertisements, EXCEPT:
those required in the issuance of agency guidelines, rules and
regulations
The conduct of public bidding
The dissemination of important announcements