TRANSACTION FLOW FOR THE PROCESSING OF PAYMENT (DISBURSEMENT
VOUCHER)
START from requesting
Department
Disbursement Voucher w/ supporting
Documents prepared by requesting
department.
The submitted documents will be
reviewed by the Internal Audit Staffs
as to completeness of the documents
and Charging to proper accounts
Is it
complete?
Yes No
Forward the Documents to
Internal Auditor Supervisor for re-
checking as to completeness,
legality and propriety of the
transaction
Is it
legal &
proper?
Checklist of Req’ts,
Applicable R.A s,
Circulars etc.
END OF THE
PROCESS
Checklist of
Requirements
Return the docs to Treasurer
for the releasing of check.
Make sure that the recipient
properly acknowledged the
payment and secure Official
Receipt (OR)
If
OK
Forward the docs to Local
Chief Exec for the approval
of payment and signing of
check.
Discuss the legal basis to the requestor If
and give alternative courses of action OK
for compliance & to avoid/prevent
Forward the docs to Treasurer
future problems.
to certify the availability of
fund for the transaction. And
preparation of checks
No If
OK
Forward the file to the City
Accountant to certify as to
Yes allotment obligated and as to
completeness of supporting docs.
If not
OK
 TRANSACTION FLOW FOR THE PROCESSING OF LIQUIDATION OF CASH ADVANCE

START: employees who

will submit the
Liquidation Report

Submit the Liquidation Report to

Internal Audit Staff to check the
Checklist of
completeness and validity of the
Requirements
claimed expenses and for evaluation

END OF THE
PROCESS
What is the Result of
Evaluation?

Return the docs to Treas.

for the releasing of check
If Reimbursement If Refund & make sure that the
payee properly
acknowledged the
(No Reimbursement and
payment of
Refund) Cash Advance is
reimbursement
equal to Liquidation Report

Prepare Disbursement Proceed to cashier and If

Voucher for the amount to be remit the excess amount OK
reimbursed and attach with and attach the receipt to Forward the
the liquidation report. the liquidation report Documents to OCM
for the Approval of
Payment

Forward the Documents to Forward the docs. to

Accounting for charging to
appropriate expense accounts
the amount initially recorded
as Cash advance
Forward the Documents to
Internal Audit Supervisor for re-
checking as to completeness,
legality and propriety of claims
Is it legal
& proper?
accounting personnel who is
in-charge of recording
Liquidation report.
Discuss the legal basis to the requestor
and give alternative courses of action
for compliance & to avoid/prevent
future problems.
No
Yes
If
OK
Forward the docs to
Treasurer to certify the
availability of fund for
the transaction. And
preparation of checks
If
OK
Forward the file to the City
Accountant to certify as to
allotment obligated and as to
completeness of supporting docs.

Checklist of Req’ts, If not

Applicable R.A s, OK
Circulars etc.
TRANSACTION FLOW FOR THE DISPOSAL OF WASTE MATERIALS

START: employees who

will submit the
Liquidation Report