Professional Documents
Culture Documents
LARGE Other MOOE 2019 PDF
LARGE Other MOOE 2019 PDF
LARGE Other MOOE 2019 PDF
Documentary Requirements
3
At the end of the session, participants
will be able to:
Name some basic requirements for
each specific expense account;
and
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Government Training and
Development Programs
TRAINING PROGRAMS
1.EMPLOYEE TRAINING PROGRAMS –
aimed at maintaining a high level of
competence among 1st level career service
employees (clerical);
TRAINING PROGRAMS
3. MIDDLE MANAGEMENT PROGRAMS –
to prepare those in the middle management
(Division chief level) for greater
responsibilities; and
4.EXECUTIVE DEVELOPMENT
PROGRAMS – to enhance the managerial
skills of government officials in the 3rd level.
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Relevant Regulations on
Government Training and
Development Programs
1. It shall be the policy of the government that a
continuing program of career and personnel
development be established for all government
employees at all levels.
2. Each department or agency shall prepare a
career and personnel development plan which
shall be integrated into a national plan by the
CSC.
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Relevant Regulations on
Government Training and
Development Programs
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Relevant Regulations on
Government Training and
Development Programs
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Relevant Regulations on
Government Training and
Development Programs
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Relevant Regulations on
Government Training and
Development Programs
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Relevant Regulations on
Government Training and
Development Programs
7. Departments, bureaus, offices, and
instrumentalities of the National
Government, including Constitutional
Offices enjoying fiscal autonomy which
conduct training programs in relation to
their mandated functions are authorized to
collect seminar, conference, training, and
oath taking fees from gov’t and private
agency participants.
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Relevant Regulations on
Government Training and
Development Programs
8. Training Expenses are compose of the ff:
• Trainings fees (participant)
• Honoraria of lecturers
• Lease of venue
• Cost of handouts
• Supplies and materials
• Meals and snack
• All other training related expenses.
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Relevant Regulations on
Government Training and
Development Programs
SEMINAR/TRAINING FEES
- fees collected or billed for attendance
in short course trainings and seminars/
workshops
LEASE OF VENUE
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Procurement – Lease of
Venue
• BAC send RFQ to at least 3 venues w/in
vicinity of selected location.
• Lowest Calculated Quotation is rated in
accordance with technical specifications
prepared using the Table of rating factors
for lease of venue.
• If quotation is responsive, BAC
recommends award to the Single or
Lowest Calculated and Responsive
Quotation.
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Documentary Requirements -
Human Resource Development
and Training Program (Participant)
Invitation letter
Office order
Official receipt
Certificate of Attendance
Post-training report
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Documentary Requirements -
Human Resource Development
and Training Program
Extravagant Expenditure
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Relevant Decisions
Unconscionable Expenditure
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Other Expenditures
Utility, Telephone and Internet
Expenses
Disbursements/expenditures in violation of
thereof shall be void and shall subject the
erring officials and employees to disciplinary
action and appropriate criminal action under
existing penal laws.
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Utility Expenses
Procurement of Water and
Electricity Services
• Direct Contracting under Sec. 50(c)
of the 2016 Revised IRR of RA
9184 (exclusive dealer or
manufacturer)
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Utility Expenses
Procurement of Water and
Electricity Services
• Does not apply to the purchase of
bottled water; procurement by any
government agency in its operation
as water or electric concessionaire
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Utility Expenses
Supporting Documents
• Statement of Account/Bill
• Invoice/Official Receipt or machine
validated SOA/bill
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Telephone and Internet
Expense
Procurement
New Lines/ISP
1. Competitive bidding if more than one service
provider; or
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Telephone and Internet
Expense
Procurement
Existing Lines/ ISP (2 or more service providers)
1. Cost benefit analysis.
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Lease /Rental Expenses
Rental rate should conform to that
fixed by regulation/ prevailing rate
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Lease /Rental Expenses
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Lease /Rental Expenses
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Procurement – Lease/ Rental of
Privately-Owned Office/ Building
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Lease /Rental Contracts for Privately Owned
Office/Building – Supporting Documents
Copy of the approved contract
Complete copy of the building floor plans indicating in
shaded colors the rentable space
Copy of the Certificate of Occupancy of the building or
appropriate approved documents showing the date the
building was constructed or age of the building
Complete description of the building as to type, kind &
class including its component parts and equipment
facilities such as, but not limited to, parking areas,
elevators, air-conditioning systems, firefighting
equipment, etc.
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Lease /Rental Contracts for
Privately Owned Office/Building –
Supporting Documents
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Equipment Rental – Supporting
Documents
Copy of approved contract
Bill/Invoices
Such other documents peculiar to the contract and/or to the mode of procurement.
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Repairs and Maintenance
Maintain or improve the
functionality and
capacity of the PPE
Minor R & M
and Major R & M
R & M - Transpo Equipt P15,000.00
Cash P14,196.43
Due to BIR 803.57
To recognize minor repair of motor vehicle (body repainting)
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REPAIRS AND MAINTENANCE –
EQUIPMENT AND MOTOR VEHICLES –
SUPPORTING DOCUMENTS
Post Inspection Report
Warranty Certificate
Request for payment
Bill/Invoices
Certificate of Acceptance
Such other documents peculiar to the contract and/or to
the mode of procurement, and considered necessary in
auditorial review and technical evaluation thereof.
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PROCUREMENT - REPAIRS AND
MAINTENANCE –EQUIPMENT AND
MOTOR VEHICLES
Public bidding
Negotiated Procurement
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EXTRAORDINARY AND
MISCELLANEOUS EXPENSES
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EXTRAORDINARY AND
MISCELLANEOUS EXPENSES
Expenses incurred
Department for, among others P264,000.00
Secretary :
Miscellaneous Expenses –
P72,000 48
EXTRAORDINARY AND
MISCELLANEOUS EXPENSES
For GOCCs/ GFIs, the amount authorized in their
corporate charters shall be the ceiling in the
disbursement of funds.
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EXTRAORDINARY AND
MISCELLANEOUS EXPENSES
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EXTRAORDINARY AND MISC. EXPENSES
- SUPPORTING DOCUMENTS
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Bonding of AOs
Treasury Circular No. 02-2009
Revised Omnibus
Regulations Governing the
Fidelity Bonding of
Accountable Public Officers
Pursuant to the Public
Bonding Law (Sec. 313-335 Chap 15,
Rev. Adm. Code of 1917)
Fidelity Bond
REQUEST FOR BONDING AND/OR CANCELLATION OF BOND OF The following description of the applicant is required to be filled and certify
ACCOUNTABLE OFFICIALS AND EMPLOYEES OF THE by a competent physician of the Department of health in Manila or in the
REPUBLIC OF THE PHILIPPINES provinces. One copy of his bust picture must be pasted on the space provided
therefore hereon.
1. NAME OF PERSON TO BE BONDED/WHOSE BOND IS TO BE CANCELLED 2. DESIGNATION OR TITLE OF POSITION
BOND REQUIREMENTS
Surna me Gi ven Mi ddl e
1 Height
3. DATE OF INCOMING OFFICER ASSUMES ACCOUNTABILITY
2 Weight
3 Complexion PICTURE
Yea r Month Da y
4. STATION 4 Face with or without smallpox (Passport size or 2 X 2 )
5 Color of eyes
Muni ci pa l i ty Provi nce/Ci ty 6 Color of hair
5. AMOUNT OF MAXIMUM ACCOUNTABILITY/CUSTODY
7 Color of mustache
₱ 8 Color of beard
When extent or character of an Officer's control
Amount over funds or property cannot be inferred from the title 9 Birth and other marks on the:
a ) Publ i c Funds or designation given, a full and complete statement of
(A) Face
(1) As Col l ecti ng Offi cer ₱ duties should be given above.
(2) As Di s burs i ng Offi cer ₱ (Use additional sheet if necessary) (B) Body
(C) Hands
b) Publ i c Property 6. SALARY ATTACHED TO THE POSITION
(1) Suppl i es a nd Ma teri a l s ₱ (D) Arms
(2) Equi pment ₱ ₱ (E) Legs and feet
(3) Others ₱
(In case of temporary appointment or designation,
c) Forms a nd Other Va l ua bl es salary of permanent and temporary incumbent should
(1) Interna l Rev. Sta mps ₱ be stated) I CERTIFY to the correctness of the foregoing description
(2) Interna l Rev. Doc. Sta mps ₱ 7. BOND RECOMENDED
(3) Cus toms Doc. Sta mps ₱ of
(4) Pos ta ge a nd Other Sta mped Stock ₱ ₱
(5) Sci ence Sta mps ₱ (Name of Physician, Department of Health)
(6) Ca s h Ti ckets ₱ 8. BOND FIXED BY LAW OR BY THE CHAIRMAN
(7) Others ₱ COMMISSION ON AUDIT
Tota l Amount: ₱ ₱
20 (Official Designation)
PERSONAL RECORD OF PERSON TO BE BONDED
(Us e a ddi ti ona l or s epa ra te s heet i f neces s a ry) CERTIFICATION OF VERIFICATION
9. (A) PREVIOUS EXPERIENCE (B) CRIMINAL OR ADMINISTRATIVE RECORD AND OBSERVATION
Yea r Month Da y
16. REMARKS
(Head of Office of Agency)
REMARKS
AMOUNT OF
NAME OF PUBLIC OFFICER DESIGNATION (WITH/WITHOUT PENDING CASE,
ACCOUNTABILITY
STATE NATURE OF CASE)
Fidelity Fund –
Property
Rights of Action
7. Ensure centralized
payment of insurance
premiums to avoid
double payment.
Insurance of Gov’t. Property
Sanctions
Late payment of premiums – fine of 2%
per month of said premiums from their
due dates until received by the GIF.
Insurance of Gov’t. Property
Sanctions
Failure to submit required documents
and reports – suspension of salaries until
complied.
PRINTING AND
PUBLICATION EXPENSES
Allagencies of the government
shall engage the services of the
NPO, BSP, and APO Production
Unit as RGPs for the printing of
AFs and sensitive, high quality
or high volume requirements.
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PRINTING AND
PUBLICATION EXPENSES
Allagencies of the government
shall engage the services of the
NPO, BSP, and APO Production
Unit as RGPs for the printing of
AFs and sensitive, high quality
or high volume requirements.
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PROCUREMENT –
PRINTING SERVICES
1. PE determine whether a printing expenditure is
for an AF or for a Sensitive High
Quality/Volume document
2. PE prepare the tech specs
3. PE conduct market analysis to determine ABC
4. PE send RFQs to the RGPs
5. PE engage the services of the appropriate
RGP thru an Agency to Agency Agreement
6. RGP undertake the printing services.
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1. Interest Expense
- interest charges paid/ incurred for
the use of borrowed money
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2. Bank charges
- charges imposed by the bank for
various services rendered excluding
interest charges. This also includes
cost of checkbooks, penalties and
surcharges on overdrafts.
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