WESTERN VISAYAS MEDICAL CENTER Document Code:

STANDARD OPERATING PROCEDURE Effectivity Date:

PREPARATION OF JOURNAL ENTRY Revision No:

VOUCHERS FOR RECEIPTS Page:

DIVISION FINANCE
DEPARTMENT/ ACCOUNTING
UNIT/SECTION SECTION
OBJECTIVE To ensure that all Receipts are recorded properly.
SCOPE This procedure covers the activities from Receipt of Notice
Cash Allocation and Report of Collection and Deposits to
recording through preparation of JEV
INPUTS: Notice of Cash Allocation, Notice of Transfer Allocation, Report of Collection
and Deposit
Persons Responsible/ Activity Details/ Interface/ References/
ACTIVITY
Control Points

1. Receipt of 1.1 Receiving clerk records in the logbook the receipt NCA. NTA,
NCA/NTA and RCD RCD and forwards to the designated accounting staff for the
preparation of JEV using the eNGAS.

Control Points- Ensure that all reports are properly recorded in the
logbook for easy monitoring.

2. Preparation of 2.1 Designated accounting clerk prepares the JEV using the eNGAS.
Journal Entry
Voucher thru eNGAS 2.2 Saves the JEV for review and approval of Accounting Authorized
Signatory.

Control Points – Ensure that Debits and Credits are reconciled and
corresponding particulars and supporting documents serial numbers
are indicated in the system for easy monitoring and reference.

3. Approval of JEV 3.1 Accounting Authorized Signatory reviews correctness of the

journal entries and approves the JEV through the eNGAS.

3.2 JEV is printed in two copies and attached to the supporting

documents.

Control Points- Ensure that accurate account title and explanation are
supported with the appropriate supporting documents.

4. Preparation of JEV 4.1 The designated accounting staff photocopies the supporting
for submission to documents.
COA
4.2 The copy 1 of JEV together with the original documents shall be
submitted to COA.

4.3 The copy 2 of JEV together with the photocopy of supporting

documents shall be retained and filed for Accounting file.
 WESTERN VISAYAS MEDICAL CENTER Document Code:

STANDARD OPERATING PROCEDURE Effectivity Date:

PREPARATION OF JOURNAL ENTRY Revision No:

VOUCHERS FOR RECEIPTS Page:

Control Points- Ensure that all JEV with its SDs for the month are
complete and filed neatly and properly.

5. Submission of JEV 15.1 The designated clerk prepares transmittal letter to COA.
with SDs to COA
15.2 The JEV copy 1 and original SDs are submitted to COA
resident auditor.
Output: Journal Entry Voucher

Terms and Definitions:

Acronyms

1. COA -Commission on Audit

2. eNGAS -Electronic National Government Accounting System
3. JEV -Journal Entry Voucher
4. NCA -Notice of Cash Allocation
5. NTA -Notice of Transfer Allocation
6. RCD -Report of Collection and Deposit
7. SD -Supporting Documents

Records:

1. General Ledgers
2. Journal Entry Vouchers
3. Subsidiary Ledgers

General References:

1. Commission on Audit Accounting and Auditing Manual Volumes I and II

2. DOH Manual of Organization and Management of the Administrative and Finance
Service for Hospitals
3. Government Accounting Manual for National Government Agencies, Updated 2015

Prepared by Reviewed by Approved by

MARY MAE G. PEÑAFLORIDA MAE P. JONDONERO DR. JOSEPH DEAN L. NICOLO

Process Owner Supervisor Medical Center Chief II