DOCUMENTARY REQUIREMENTS
FOR THE LIQUIDATION
OF
MAINTENANCE AND OTHER
OPERATING EXPENSES
(MOOE)
RECEIVED STAMP
Receiving and Information
Accounting Section
LIQUIDATION REPORT
LIQUIDATION
REPORT
PAGE
NO.:
DATE:
JEV NO.:
PARTICULARS
AMOUNT
TO LIQUIDATION OF:
[INSERT AMOUNT]
MOOE for the month of SEPTEMBER 2014
Amount of Cash Advance granted
Total amount of Liquidation
Cash advance granted
Balance from the previous month
Balance for the period covered of Liquidation
TOTAL AMOUNT SPENT
-
AMOUNT RECEIVED
-
PREVIOUS BALANCE
-
TOTAL BALANCE
-
A. CERTIFIED:
CORRECTNESS OF THE ABOVE DATA.
Signatures
B. CERTIFIED:
PURPOSES OF TRAVEL/CASH ADVANCE DULY
ACCOMPLISHED.
C. CERTIFIED
SUPPORTING DOCUMENTSCOMPLETE AND
PROPER.
[ INSERT NAME ]
NERISSA L. LOSARIA, CESO VI
KRIZEL A. TAYAG
Principal
Officer In-charge
Schools Division Superintendent
Accountant
CASH DISBURSEMENT REGISTER
C ash Advance
Date.
Payee
Reference
Amount
Received
Payments
Balance
Breakdown of Paments
Tax Withheld Traveling Expense Training Epense Office Supllies Expense Repairs and M aintenace
local
(5020101000)
(Check #/OR/RER)
Certified Correct:
-502020100
Certified: Supporting Documents Complete
[INSERT NAME]
PRINCIPAL
Date
KRIZEL A. TAYAG
DIVISION ACCOUNTANT
Date
-502030100
School building
(5021304002)
Other Accounts
Account
Name
Account
Code
Amount
Noted:
NERISSA L. LOSARIA , CESO VI
OIC - SC HOOL DIVISION SUPERINTENDENT
Date
OBJECT CODE
5020101000
5020201000
ACCOUNT TITLE
Traveling Expenses - Local
Training Expenses
DESCRIPTION
Costs incurred in the movement/transport of government
officers and employees within the country
Costs incurred for the participation/attendance in and
conduct of trainings, conventions and seminars/workshops. It
includes training fees, honoraria of lecturers, cost of
handouts, supplies, materials, meals, snacks and all other
training relates expenses
Cost of value of office supplies such as bond paper, inkand
small tangible items like staple wire remover, puncher,
stapler and other similar items issued to end-users for
government operation
5020301000
Office Supplies Expense
5020307000
Drugs and Medicines Expenses
5020308000
Medical, Dental and
Laboratory Supplies Expense
5020309000
Fuel, Oil and Lubricants
Expense
Costs of fuel, oil and lubricants issued for use of government
vehicles and other equipment in connection with
government operations/projects
5020311001
Textbooks and Instructional
Materials Expenses
Cost of books and instructional materials distributed to
public schools including flipcharts, video clips/slides and the
like
5020399000
Other Supplies and Materials
Expenses
Cost of inventories issued to end-users not otherwise
classified under the specific inventory expense account
Costs of drugs and medicines issued to end-users for
government operations
Costs of medical, dental and laboratory supplies issued to
end-users for governmen operations
5020501000
Postage and Courier Services
Cost of delivery/transmission of official messages, mails,
documents, records and the like
5020502001
Telephone Expenses - Mobile
Cost of transmitting messages thru telephone lines (mobile)
5020502002
Telephone Expenses - Landline
Cost of transmitting messages thru telephone lines (landline)
5020503000
Internet Subscription Expenses
Cost of using internet services in government operations
5021202000
Janitorial Services
Cost of janitorial services contracted by the government
5021203000
Security services
Cost of security services contracted by the government
5021299000
Other General Services
Cost of other general services contracted by agency not
otherwise classifeid under any of the specific general
services accounts
5021304002
Repairs and Maintenance Building and Other Structures
(SCHOOL BUILDINGS)
5021305002
Repairs and Maintenance Machinery and Equipment
(OFFICE EQUIPMENT)
Cost of repair and maintenance of office equipment
5021305003
Repairs and Maintenance Machinery and Equipment
(ICT EQUIPMENT)
Cost of repair and maintenance of information and
communication technology equipment
5021306001
Repairs and Maintenance Transportation Equipment
(MOTOR VEHICLES)
Cost of repair and maintenace of motor vehicles
5021305007
Repair and Maintenance Communication Equipment
Cost of repair and maintenance of communication
equipments
Cost of repair and maintenance of school buildings
5029901000
Advertising Expenses
5029902000
Printing and Publication
Expenses
5029903000
Representation Expenses
5029906000
Membership Dues and
Contributions to Organizations
5029907000
Subscription Expenses
5029908000
Donations
Costs incurred for advertisement, such as expenses to (a)
promote and market products and services; and (b) publish
invitations to bid and other authorized government
advertisements
Costs of printing and binding of manuscripts/documents,
forms, manuals, brochures, pamphlets, and the like
Expenses incurred for official
meetings/conferences/entertainments
Membership fees/dues/contributions to
recognized/authorized professional organizations
Cost of subscriptions to library and other reading materials
Amount of donations to other levels of government and
individuals and institutions
PHOTOCOPY OF CHECK
REQUIREMENTS
FOR
DIFFERENT EXPENSES
REPAIR AND MAINTENANCE –
BUILDING AND OTHER STRUCTURES
( SCHOOL BUILDING )
•
PRE-INSPECTION – signed by School’s Property Custodian/Acting Supply Officer
•
AGENCY ESTIMATE
•
POST-PHILGEPS [ REQUEST FOR QUOTATION(RFQ) ] - for 50,000 – above
•
QUOTATION FROM 3 CONTRACTORS
•
ABSTRACT OF CANVASS
•
CONTRACT
•
NOTICE OF AWARD
•
NOTICE TO PROCEED – signed by CONFORME with date, ACKNOWLEDGEMENT and NO. OF DAYS
•
OFFICIAL RECEIPT
•
CERTIFICATE OF COMPLETION – if project is completed
•
WITHHOLDING TAX CERTIFICATE ISSUED ( FORMS 2306 & 2307 )
•
DISBURSEMENT VOUCHER
•
PREVIOUS PAYMENTS – if installment basis payments from the previous month/s
PROCUREMENT of SUPPLIES and
MATERIALS
( for 1,000 – above )
•
REQUISITION AND ISSUE SLIP
•
PURCHASE REQUEST
•
QUOTATION FROM 3 SUPPLIERS
•
ABSTRACT OF CANVASS – signed by BAC CHAIRMAN, 2 MEMBERS of BAC and PRINCIPAL
•
PURCHASE ORDER – signed by CONFORME w/ date, DISBURSING OFFICER on Funds Available
•
SALES INVOICE
•
DELIVERY RECEIPT – if applicable
•
INSPECTION AND ACCEPTANCE REPORT
•
OFFICIAL RECEIPT
•
WITHHOLDING TAX CERTIFICATE ISSUED ( FORMS 2306 & 2307 )
•
DISBURSEMENT VOUCHER
•
INVENTORY CUSTODIAN SLIP – for supplies issued to school personnel or teachers (printer, filing
cabinet)
•
POST-PHILGEPS [ REQUEST FOR QUOTATION(RFQ) ] – if 50,000- above
TRAINING ATTENDED
• MEMO
• TRAVEL ORDER – for teachers signed by PRINCIPAL
- for principals signed by SDS
• ITENERARY OF TRAVEL
• RER – if ticket is not available
• BUS TICKET / PLANE TICKET
• TRIP TICKET – if official vehicle was used (approved by the PRINCIPAL)
• COPY OF CERTIFICATE ISSUED
TRAINING CONDUCTED
• TRAINING MATRIX w/ budgeting requirement approved by the PRINCIPAL
• MEMO
• COPY OF CERTIFICATE ISSUED
• OFFICIAL RECEIPT – for purchases in relation to the training
• ATTENDANCE
TELEPHONE EXPENSES ( MOBILE )
– allowable allowance for PRINCIPALS(600), allowed for ASSISTANT PRINCIPALS (300)
•
OFFICIAL RECEIPT
•
PAYROLL
TELEPHONE EXPENSES ( LANDLINE )
•
BILL
•
OFFICIAL RECEIPT
•
WITHHOLDING TAX CERTIFICATE ( FORMS 2306 & 2307 )
INTERNET SUBSCRIPTION EXPENSES
•
BILL
•
OFFICIAL RECEIPT
•
WITHHOLDING TAX CERTIFICATE ( FORMS 2306 & 2307 )
TRAVELING EXPENSES
•
RER
•
SUMMARY OF TRIP
•
CERTIFICATE OF APPEARANCE
LABOR
– janitorial or other minor repair
• REIMBURSEMENT EXPENSE RECEIPT
• PAYROLL
• ACCOMPLISHMENT REPORT – duly certified by the school head
REPRESENTATION EXPENSES
( FOR OFFICIAL MEETINGS / CONFERENCES )
• ATTENDANCE
• MEMO
• OFFICIAL RECEIPT / REIMBURSEMENT EXPENSE RECEIPT