FLOWCHART OF PROPOSED ACCOUNTS PAYABLE (AP) PROCESS

PAYMENT REQUEST

PURCHASE ORDER SECURE NON-PO

(PO) DOCUMENT/S REQUEST FOR
WITH APPROVAL PAYMENT (RFP)

NO

APPROVED BY
DEPT. HEAD &
OIC/CEO/PRES.

YES SECURE/ REQUEST

WITH SALES INVOICE/ NO NECESSARY DOCUMENT/S
BILLING STATEMENT &
DELIVERY RECEIPT FROM SUPPLIERS/
STATEMENT OF REQUESTORS
ACCOUNT IF
AVAILABLE)

YES

VAT- NON VAT-

REGISTERED AP PROCESSING REGISTERED
VENDOR VENDOR

PREPARE BIR FORM YES

2307 (WITHHOLDING ALLOWED TO
TAX-EXPANDED) WITHHOLD?

NO

AP POSTING AND
PRINTING OF
VOUCHER

AP VOUCHER

TO BE PAID IN CASH
PAYMENT - WILL BE FUNDED
PROCESSING THRU PCF

CHECK VOUCHER

FOR APPROVAL BY
ACCOUNTING HEAD/
ACCOUNTANT

NO
APPROVED
CHECK/S FOR
YES SIGNATURE BY
AUTHORIZE CHECK/S
SIGNATORIES

ALIGN WITH
TREASURY FOR
FUNDING

NO
FUNDED

YES

READY TO RELEASE

RECEIVED & SIGNED FOR FILING

BY VENDOR/S