Annex A
REQUEST FOR OBLIGATION OF ALLOTMENT
1.
This form shall be accomplished in six copies for each obligation incurred.
2.
It shall be supported by necessary documents such as payrolls, requisitions,
issue vouchers, etc.
3.
The Head of the Department making the request shall sign the Request portion;
the Accountant, as to availability of allotment; and the Cashier, as to availability
of funds.
4.
The accountant shall assign a number to each ROA in the following manner:
000 - 0 00 0 - 00 - 000 - 00
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Fund Code (3 digits) _________________|
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Function Code (1 digit) ____________________ | | |
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Program Code (2 digits)_______________________| |
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Project/Activity Code (1 digit) ____________________|
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Month (2 digit) ___________________________________|
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Serial Number (starts with 1 every month) _________________|
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Year ___________________________________________________|
5.
The ROA shall be distributed as follows:
Original - Accounting Office ( to serve as subsidiary ledger)
Duplicate (with supporting documents) - Accounting Office (to serve as basis for
recording the obligation in the JAO)
1 copy - to be attached to the Disbursement Voucher as an integral part thereof
1 copy - Treasurer
1 copy - Requesting Office
6.
Posting to the subsidiary ledger of obligation (0-82-000), credit, and liquidation (083-000), debit shall be made by the Accounting Office. The difference between the
debit and the credit shall be indicated in the Balance column.
Any excess certification shall be adjusted by posting the amount in the
credit column in parenthesis to bring the balance to zero. This shall be
communicated to the JAO keeper who shall record the adjustment directly in the
JAO without the need for a Journal Voucher.
7.
ROAs which have been fully liquidated or with zero balances shall be filed
separately from unliquidated ROAs.
Annex B
REPORT OF CHECKS ISSUED
1. Fill up the blank spaces and columns as follows:
a. Heading
The disbursing officer shall fill in the blank spaces provided for name of
agency, the period to which the reports pertains, the sheet number, name/code
and report number.
b. Date Issued (1)
The date the check was issued shall be entered in this column.
c. Check Number (2)
The serial number of the check shall be entered in this column.
d. Date paid by Bank( 3)
The date when the check was paid or debited by the depository bank as
shown in the monthly bank statement shall be entered in this column.
e. payee (4)
The name of the person, office or firm to whom the check is payable shall
be entered in this column.
f.
Voucher Number (5)
The number of the voucher covering the check shall be entered in this
column
g. Obligation Number (6)
The number of the Request for Obligation of Allotment (ROA) pertaining
to the liquidated obligation shall be entered in this column.
h. Blank Columns (Credit) (7 & 8)
These shall be used for accounts 8-70-370 or 8-70-707 or both 8-70-300.
The amount paid under each chargeable against any of the agency’s
bank account shall be entered in the appropriate column.
i.
Account Code, Sundry (Credit 9)
This code of an account credited other than accounts 8-70-370 and 8-70
-707 shall be entered in this column.
j.
Posted (10)
A check mark shall be written in this column to indicate completion of
posting to the subsidiary ledger of the account appearing in the Sundry (Credit
column or the recording of the amount in the Journal of Checks Issued.
k. Amount, Sundry Credit (11)
The amount credited to the account indicated in the account code column
shall be entered in this column. Recapitulation of this column shall be made to
the extent necessary for encoding in the Journal of Checks Issued.
l.
Object of Expenditures (12)
The object of expenditures of the account to be debited in column 13 to
19 shall be entered in this column.
m. Account 0-83-000 (13)
The amount of liquidation for current year’s obligation shall be entered in
this column.
n. Account 8-70-500 (14)
The amount of cash advances granted to disbursing officers whether
regular or special shall be entered in this column.
o. Account 80-81-400 (15)
The amount paid to settle prior year’s obligations shall be entered in this
column.
p. Account 8-84-100 (16)
The amount of remittance to national government agencies, concerned of
collections received or amounts withheld for their account; liquidations of
amounts received based on reports verified by the auditor, and refund of unused
transferred funds by implementing agencies, shall be entered in this column.
q. Account 8-84-300 (17)
The amount of remittance of collections received or amounts withheld for
the account of government-owned and/or controlled corporations concerned or
amount of refund of unused funds transferred from government corporations
shall be entered in this column.
r.
Account 8-84-900 (18)
The amount paid/refund for miscellaneous trust liabilities shall be entered
in this column
s. Blank column (19)
Blank column may be used for other accounts debited.
t.
Account Code, Sundry (Debited) (20)
The code of an account for which no special column has been provided
has been provided in this column.
u. Posted (21)
A check mark shall be written in this column to indicate completion of
posting to the subsidiary ledger of the account appearing in the Sundry
(Debit) column or the recording of each recapitulated amount in the
Journal of Checks Issued.
v. Amount, Sundry (Debit) (22)
The amount debited to the account indicated in the account code column
shall be entered in this column. Recapitulation of this column shall be made to
the extent necessary for recording in the Journal of Checks Issued.
2. This report shall be prepared by fund.
3. The Treasurer/disbursing Officer shall number his report as follows:
RCI
RCI
-
1-92 for the first report in 1992
2-92 for the second report in 1992
If there are more than one Disbursing officer, the Officer’s code shall be prefixed
to report Number.
4. The sheet number of each report shall always start from no. 1.
5. Every sheet be footed and the totals carried forward to the next sheet. Succeeding
sheets shall start with the totals brought forward.
6. This report shall be footed, balanced and ruled fat the end of the period covered.
The ruling shall be made on the line immediately after the last entry.
7. The report shall be certified by the Treasurer/disbursing Officer on the ;last sheet of
each or on another sheet if there is no sufficient space on the last sheet as follows:
“I Certify that this report of Checks Issued in _________ sheet(s) is a full,
true and correct statement of all checks issued by me in payment for
obligations for the period stated above and as shown in the attached
vouchers.
___________________
Signature
___________________
Designation
Annex C
REPORT OF DISBURSEMENT BY TREASURER/DISBURSING OFFICER
1. Fill up all the blank spaces and columns as follows:
a. Heading
The Treasurer/Disbursing Officer shall indicate the nature of the Cash
Advance (for salaries), miscellaneous/petty cash, etc.), the period covered by the
report, the agency head, sheet and report number, and fund name/code.
b. Date
The date payment is made shall be entered in this column.
c. Payee
The name of the person, office or firm to whom payment is made shall be
entered in this column.
d. Reference
The number of voucher/.payroll or other supporting documents shall be
entered in this column.
e. Expense Code
The expenditure object or expense code corresponding to the payment
shall be entered in this column.
f.
Amount
The amount of disbursement under each voucher/payroll shall be entered
in this column.
g. Totals
The amount column shall be footed and the total written at the bottom
thereof.
2. This report shall be prepared for each type of Cash Advance for each fund.
3. The Disbursing Officer shall number his report as follows:
RD - 1 – 92
RD - 2 – 92
RD - 1 – 93
for the first report in 1992
for the second report in 1992
for the first report in 1993
If there are more than one Disbursing Officer in the agency, the officer’s code shall
be prefixed to the report number.
4. Every sheet shall be footed and the totals carried forward to the next sheet.
Succeeding sheets shall start with the totals brought forward.
5. The following certification shall be made by the Treasurer/Disbursing Officer at the
last page of the report after the totals.
“I certify that this Report of Disbursement in __________________ pages
is a full, true and correct statement of the disbursements made by me and that this is
in liquidation of the amount of P___________ per check no. _____________.”
________________________
(Accountable Officer)
6. The Chief Accountant, after verifying the report as to its correctness and
completeness shall prepare the accounting entries corresponding to the reported
disbursements at the bottom of the last page of the report and affix his signature
under the accounting entries.
Annex D-1
REPORT OF COLLECTIONS AND DEPOSITS
1. The Collecting Officer shall fill in these blank spaces provided in the heading such as
the month and year, name of field hospital/agency and report number.
2. The Collecting Officer shall number his report as follows:
RCD 1-99 for the first report in 1999
RCD 2-99 for the second report of 1999
RCD 1-00 for the first report in 2000
3. The ending balance of the immediately preceding Report of Collections and
Deposits shall be the beginning balance of this report.
4. The collections for the period shall be shown by filling in the appropriate columns the
date of the Official Receipt (OR), the OR Number, the name of payor, and the
amount of OR. The Official Receipt shall be listed chronologically and all Ors shall
be accounted for including voided/canceled ones.
5. All remittances/deposits made to the authorized government depository banks shall
be reflected in the Deposits portion indicating therein the date of deposit, Deposit
Slip and/or Validation Number, and the amount deposited.
6. The difference between the total collections and the total deposits shall be shown in
the “Balance, end of the period”. The amount represents undeposited collections.
7. The Collecting Officer shall sign the certification at the bottom of the report.
Annex E
JOURNAL VOUCHER
1.
This form shall be used by the national, local and corporate sectors of the
government.
2.
It shall be pre-numbered.
3.
This shall invariably bear the signature of the Chief Accountant certifying to the
correctness of the accounting entries and availability of funds for the
expenditures being made.
4.
Approval of the JV by the agency head is mandatory for cash transactions,
retention and/or reversion of unobligated balance of continuing appropriations.
However, the local Chief Executives may require approval thereof regardless of
the nature of transactions, if necessary, for control purposes.
5.
In agencies where there is pre-audit, the JV shall first be audited before
recording thereof is made.
Annex F
JOURNAL AND ANALYSIS OF OBLIGATIONS
1.
The blank and columns shall be filled up accordingly as follows:
a.
Heading
The name of the local government unit or field hospital, the fund,
function/program/project, allotment class and the month for which the JAO
is prepared shall be indicated in the heading.
b.
Memorandum Section
The amount of appropriation corresponding to the allotment class to
which the particular JAO pertains shall be entered in the first column.
The amount of allotment under each Advice of Allotment (AA) and
JV shall be entered in the second column.
The amount of allotment shall be extended also in red ink to the
Amount of Obligation Column and distributed to the various columns in the
Analysis Section in accordance with the allocation indicated in the AA.
c.
Date
The date of the Journal Voucher (JV) taking up the approved
budget, or release of allotment or the date the obligation was incurred, as
the case may be, shall be entered in this column.
d.
JV/Obligation Number
The number of the Journal Voucher taking up the appropriation or
the release of allotment and the number of each obligation incurred shall
be entered in this column.
e.
Amount of Obligation
The amount of obligation under each Request for Obligation of
Allotment (ROA) shall be entered in this column.
f.
Analysis of Obligation
The amount columns under this section shall be headed by the
classification codes of the expenditures for which releases were made and
against which the expenditures shall be charged.
The amount of obligation for each expenditure object shall be
entered in their corresponding column.
2.
This special journal shall be prepared by fund and by allotment class.
3.
Each sheet shall footed and the totals carried forward to the next sheet.
Succeeding sheets shall start with the totals brought forward.
4.
At the end of each month, the JAO shall be footed, balanced and
ruled. A single horizontal line shall be drawn immediately after the last entry. The
totals of the amount of Appropriation, Allotments and Obligations and analysis
columns for the month shall be written after the horizontal line and captioned as
“Total this Month”.
5.
A checkmark shall be written on the space below the total amount
of obligation, posted to indicate completion of posting and on the space below the
total in the summary sheet to indicate posting of the total to the General Ledger.
6.
The cumulative total of appropriations, allotments and obligations
captioned “Total to Date” in the preceding month’s JAO shall be brought forward,
entered below the checkmarks and captioned “Total to Date Last Month”. This
shall be added to the “Total this Month” to get the “Total to Date”.
7.
Compute the balance for the unobligated allotments by deducting
the total obligations from the total of allotments during the month and post the
difference under the column “Amount of Obligation” and the “Analysis” column.
8.
For the succeeding months, the balances (except for the balances
at the end of the year) shall be posted in red ink as beginning balances of
allotments under the columns “Amount of Obligations” and the “Analysis” column.
9.
The journal shall be certified correct by the Chief Accountant/Head of Accounting
Unit on every sheet as follows:
CERTIFIED CORRECT:
___________________________
(Signature)
___________________________
(Designation)
Annex G
JOURNAL OF CHECKS ISSUED
1.
All blanks spaces and columns shall be filled up accordingly as follows:
a)
Heading
The name of the agency, month, year, sheet number and fund
name/code shall be indicated in the appropriate spaces.
b)
Date
The date the report is received shall be entered in the column.
c)
Report Number
The number of the report shall be entered in this column.
d)
Check Number Series
The check number series or batch shall be entered in this column.
e)
Period Covered
The period covered by the report shall be entered in this column.
f)
Disbursing Officer
The name of the Disbursing Officer whose report is being
recorded shall be written in this column.
g)
Blank Columns (Credit)
These two columns shall be used for accounts 8-70-370 or 8-70707 or both or 8-70-300.
h)
Account Code, Sundry (Credits)
The code of the account being credited in the report shall be
entered in this column.
i)
Posted
A check mark shall be written in this column to indicate
completion of posting to the general ledger of the individual or
recapitulated amount entered in the next column.
j)
Amount, Sundry (Credit)
The amount being credited to the accounts indicated in the
preceding columns shall be entered in this column.
k)
Account 0-83-000 (Debit)
The total of the column for account 0-83-000 in the Report of
Checks Issued being recorded shall be entered in this column.
l)
Account 8-81-400 (Debit)
The total of the column for account 8-81-400 in the Report of
Checks Issued being recorded shall be entered in this column.
m)
Account 8-70-500 (Debit)
The total of the column for account 8-70-500 in the Report of
Checks Issued being recorded shall be entered in this column.
n)
Account 8-84-100 (Debit)
The total of the column for account 8-84-100 in the Report of
Checks Issued being recorded shall be entered in this column.
o)
Account 8-84-300 (Debit)
The total of the column for account 8-84-300 in the Report of
Checks Issued being recorded shall be entered in this column.
p)
Account 8-84-900 (Debit)
The total of the column for account 8-84-900 in the Report of
Checks Issued being recorded shall be entered in this column.
q)
Account Code, Sundry (Debit)
The code of the account being debited in the report shall be
entered in this column.
r)
Posted
A check mark shall be written in this column to indicate
completion of posting to the general ledger of the individual or
recapitulated amount entered in the next column.
a.
Amount, Sundry (Debit)
The amount being debited to the accounts indicated in the
preceding column shall be entered in this column.
2.
This special journal shall be prepared by fund.
3.
A new sheet shall be started at the beginning of each month. The sheets shall
be numbered in one series for each fiscal year.
4.
Each sheet shall be footed and the total carried forward to the next sheet. The
succeeding sheet shall start with the totals brought forward.
5.
At the end of the month, the journal shall be footed, balanced and ruled. The
ruling shall be made on the line immediately after the last entry.
6.
Posting shall be made directly from this journal to the General Ledger. Check
marks shall be made beneath the column totals to indicate completion of
postings.
7.
Each sheet of the journal shall be certified by the Chief Accountant/Head of
Accounting Unit as follows:
CERTIFIED CORRECT:
__________________________
(Signature)
__________________________
(Designation)
Annex H
JOURNAL OF DISBURSEMENTS
1.
This blank spaces and columns shall be filled up accordingly as follows:
a.
Heading
The name of the local government unit, the month and year, the
sheet number and fund code shall be indicated in the heading.
b.
Date (1)
The date the voucher was issued shall be entered in this column.
c.
Voucher Number (2)
The number of the voucher shall be entered in this column.
d.
Disbursing Officer (3)
The name of the Disbursing Officer or Paymaster whose report is
being recorded shall be entered in this column.
e.
Obligation Number (4)
The number of the obligation pertaining to the paid claim or
expenditure shall be entered in this column.
f.
Account 8-70-500 Credit (5)
The total amount of disbursements paid from Cash, Disbursing
Officer as shown in the report of disbursement shall be entered in this
column.
g.
Account Code, Sundry Credit (6)
The code of the account being credited shall be entered in this
column. Deductions from payrolls for GSIS premiums and loans, real
estate installment accounts, medicare premiums, etc. are usually the
nature of the items that will be credited to the accounts in this Sundry
column.
h.
Posted, Sundry Credit (7)
A check mark shall be written in the column to indicate completion of
posting of the accounts appearing in column 7 to the general ledger.
i.
Amount, Sundry Credit (8)
The total amount being credited to the account indicated in column
7 shall be entered in this column.
j.
Expenditure Object Code (9)
The expenditure object code of the account debited shall be entered
in this column.
k.
Account 0-83-000, Debit (10)
The amount of liquidation for current year’s obligations shall be
entered in this column.
l.
Account 0-81-400, Debit (11)
The amount of liquidation of prior year’s payables shall be entered
in this column.
m.
Blank Columns, Debit (12 & 13)
Blank columns may be used for other accounts debited in the report
of disbursements. When the blank columns are insufficient to record other
debit accounts not provided with special columns, the Sundry (Debit)
section may be used.
n.
Account Code, Sundry (14)
The code of an account being debited shall be entered in this column.
o.
Posted, Sundry Debit (15)
A check mark shall be written in the columns to indicate completion
of postings of the account appearing in column 14.
p.
Amount, Sundry Debit (16)
The total amount being debited to the account indicated in column 14
shall be entered in this column.
2.
This special journal shall be prepared by fund.
3.
A new sheet shall be started at the beginning of each month. The sheets shall
be numbered in one series for each fiscal year.
4.
Each sheet shall be footed and the totals carried forward to the next sheet.
Succeeding sheets shall start with the totals brought forward.
5.
At the end of the month, this journal shall be footed, balanced and ruled. The
rulings shall be made on the line immediately after the last entry.
6.
Posting to the general ledger shall be made from this journal. A check mark
immediately underneath the total of the special columns and recapitulated
amounts of the Sundry column shall be made to indicate completion of posting.
7.
The journal shall be certified by the local accountant on every sheet for the
month as follows:
CERTIFIED CORRECT:
_______________________
(Signature)
_______________________
(Designation)
Annex I
JOURNAL OF COLLECTIONS AND DEPOSITS
1. The blank columns and spaces shall be filled up accordingly as follows:
a. Heading
The name of the local government unit, the month and year, the sheet
number and fund code shall be indicated therein.
b. Date (1)
The date when the collection is being reported shall be entered in this
column.
c. Report No. (2)
The number of the report being recorded shall be entered in this column.
d. Account 8-70-100, debit (3)
The total amount of cash received shall be entered in this column.
e. Account 8-70-300, Debit (4)
The total amount deposited with the bank as shown in the
Cashier/Treasurer’s Report of Daily collections and Deposits (CTRDCD) shall be
entered in this column.
f.
Account Code, Sundry Debit (5)
The code of the account debited in the report other than accounts 8-70100 and 8-70-300 shall be entered in this column.
g. Posted, Sundry Debit (6)
A check mark shall be written in this column to indicate completion of
posting to the general ledger of the individual account entered in the column 5.
h. Amount, Sundry Debit (7)
The total amount debited to the account indicated in the account code
column (5) shall be entered in this column. Recapitulation of this shall be made
for posting to the ledger.
i.
Account 8-70-100, Credit (8)
The total amount deposited with the bank as entered in column 4 thereof
shall be entered in this column.
j.
Account 0-90-100, Credit (9)
The total amount collected from tax revenues, operating miscellaneous
revenues and shall be entered in this column.
k. Account 0-91-200, Credit (10)
The amount of income from grants and aids shall be entered in this
column.
l.
Blank Columns (11) & (12)
These blank columns may be used for other accounts frequently credited.
m. Account Code, Sundry Credit (13)
The code of an account credited for which no special column has been
provided shall be indicated in this column.
n. Posted, Sundry Credit (14)
A check mark shall be written in this column to indicate completion of the
postings to the general ledger.
o. Amount, Sundry Credit (15)
The amount credited to the account indicated in the account code column
(15) shall be entered herein. Recapitulation of this column shall be made for
posting to the general ledger.
2. This special journal shall be prepared by fund.
3. A new sheet shall be started at the beginning of each month. The sheet shall be
numbered in one series for each fiscal year.
4. Each sheet shall be footed and the totals carried forward to the next sheet.
Succeeding sheets shall start with the totals brought forward.
5. At the end of the month, this journal shall be footed, balanced and ruled. The ruling
shall be made on the last line immediately after the last entry.
6. Posting to the general ledger shall be made from the journal. A check mark
immediately underneath the totals of the special columns shall be made to indicate
completion of posting to the general ledger.
7. The journal shall be certified by the local account on every sheet for the month as
follows:
CERTIFIED CORRECT:
__________________________
(Signature)
__________________________
(Designation)
Annex J
General Journal
1.
The blank spaces and columns shall be filled up accordingly as follows:
a) Heading
Indicate the month, year, sheet number, agency name and fund code
b) Date (1)
The date of the Journal Voucher shall be indicated in this columns.
c) Journal Voucher Number (2)
The number of the Journal Voucher shall be recorded in this column.
d) Particulars (3)
A short explanation or particulars of the transaction shall be written in
this columns.
e) Account Code (4)
The general ledger code of the account being debited or credited
shall be entered in this column.
f)
Debit (5)
The amount debited to the account indicated in column 4 shall be
entered in this column.
g) Credit (6)
The amount credited to the account indicated in column 4 shall be
entered in this column.
h) Posted (7)
A check mark shall be written in this column to indicate completion of
posting to the general ledger.
2.
This journal shall be prepared by fund.
3.
Entries to the journal shall be made only on the bases of duly signed/approved
Journal Vouchers. Said entries shall be posted individually to the General
Ledger.
4.
A new sheet shall be started at the beginning of each year at the beginning of
the month. The sheets shall be numbered in one series for each fiscal year.
5.
Each sheet shall be footed and the totals carried forward to the next sheet.
Succeeding sheets shall start with the totals brought forward.
6.
Every page of the journal shall be certified correct by the Chief Accountant/Head
of Accounting Unit as follows:
CERTIFIED CORRECT:
_________________________
(Signature)
__________________________
(Designation)
7.
At the end of the month, the general journal shall be footed, balanced and ruled.
The totals of the debit and credit columns must be equal.
Annex K
GENERAL LEDGER
1.
Indicate in the heading the name of the agency, the account title and the account
code.
2.
Arrange the ledger sheets in the same order or sequence as they appear in the
chart of accounts. Write the date under the “Date” column, and the source
journal and page under the “Reference” column.
3.
Post to the “Debit” columns the total or recapitulated or individual amount of the
corresponding debit account in the journal; and post to the “Credit” columns the
total or recapitulated or individual amount of the corresponding credit account in
the journal.
4.
At the end of each month, after all journals have been posted, foot in pencil each
account and indicate the balance in ink.
The balance of each asset account shall always be indicated in the “Debit
Balance” column regardless of whether it has a credit balance in which case it
shall be shown in parenthesis.
The balance of each liability or surplus account shall be indicated in the
“Credit Balance” column regardless of whether it has a debit balance in which
case it shall be shown in parenthesis.
5.
At the end of the fiscal year, the accounts shall be ruled and closed. All totals
shall be written legibly in ink and the balances of the accounts carried forward as
the opening balances for the next fiscal year.
6.
Controlling or summary accounts in the general ledger shall be supported by
details in the subsidiary ledger.
Annex L
SUBSIDIARY LEDGER
1.
Indicate in the heading, the name of agency, the name and address of
debtor/creditor, the fund and account codes.
2.
Write the date of the transactions in the date column; the Bill/JV/OR/DV number in
the reference column; other information or details pertaining to the account, in the
particulars column.
3.
Enter the amount due from the debtor in the Debit column and all payments made
in the Credit column if the SL is for Receivables.
4.
Enter the amount that the agency owes the creditor in the Credit column and all
payments made by the agency to the creditor in the Debit column, if the SL is for
Payables.
5.
Enter the amount of cash advances granted to a Disbursing Officer in the Debit
column and all liquidation thereon in the Credit column if the SL is for cash
advances.
6.
Subsidiary ledgers shall be kept for each control account in the general ledger. At
the end of each month, subsidiary ledger balances shall be reconciled with the
corresponding control account.
Annex M
STATUS OF ALLOTMENTS, OBLIGATIONS AND LIQUIDATIONS
1.
The name of the field hospital, the month for which the report pertains and the fund
shall be indicated in the heading.
2.
The AA No. pertaining to allotments received and the object expenditures with
corresponding code for obligation incurred shall be written in column 1.
3.
The amount of allotment approved by the Chief Executive shall be shown in column
2.
4.
The amount of Obligation shall be shown in column 3.
5.
The difference between the Allotment (column 2) and Obligations (column 3) shall
be shown in column 4.
6.
The amount of liquidations/disbursements for each object of expenditures shall be
shown in column 5.
7.
The difference between the Obligation (column 3) and Liquidations (column 4) shall
be shown in column 6.
8.
This report shall be prepared monthly in five copies on the basis of the
corresponding Allotment and Obligations as shown in the JAO and liquidation as
shown in the Journal of Disbursements and Journal of Checks Issued. Distribution
shall be as follows:
original copy - Provincial Accountant
one copy
- Auditor; and
one copy
- Field Hospital Accountant’s file.
10. This report shall be certified by the Field Hospital Accountant as follows:
CERTIFIED CORRECT:
___________________________
(Signature)
___________________________
(Designation)