DIVISION MEMORANDUM No. 228 s. 2020 Republic of the Philippines Department of Education Region X - Northern Mindanao DIVISION OF LANAO DEL NORTE Gov. A. Quibranza Prov'l. Gov't. Compound Pigcarangan, Tubod Lanao de! Norte (063)227 — 6633, (063)341-5109 lanao,norte@deped.zov.ph To Elementary and Secondary Schoo! Heads Non-Implementing Unit-Senior Bookkeepers Non-Implementing Unit-Disbursing Officers This Di FROM EDILBERJO L, OPLENARIA, CESO V Schools Division Superintendent SUBJECT : IMPLEMENTATION OF ENHANCED CHECKLIST AS ADDITIONAL DOCUMENTARY REQUIREMENTS FOR NON-IUs SCHOOLS DISBURSEMENTS DATE August 12, 2020 1, Pursuant to COA Circular 2012-01 entitled “Prescribing the Revised Guidelines and Documentary Requirements for Common Government Transactions” which govern the financial transactions and operations of any government agency, the field is hereby informed of the enhanced implementation of Checklist System for the specific requirements of all types of disbursements. 2. In this regard, Checklist Form (Annex A) will be attached to the Schools Liquidation Report as additional documentary requirements and will be placed after Bank Statement/Snapshot. The said form is made to assess the completeness and legality of all the schools’ transactions to strengthen the effective and efficient management of government resources. 3. Further, field Senior Bookkeepers are reminded that paid vouchers including its supporting documents shall be perforated and conspicuously stamped PAID. The Purchase Order shall also require a stamped RECEIVED by the Commission on ‘Audit (COA) in compliance to Audit Observation Memorandum No. 2019-02 dated December 19, 2019. 4, Attached is the innovative Checklist Form for reference. 5. Immediate dissemination of and strict compliance with this Memorandum is enjoined. #G0100‘Dabo Ver + Bal a Roe St Dy ied) Cash nak Hep (CBR) c ‘CHECKEIST: DOCUMENTARY REQUIREMENTS FOR DISBURSEMENTS ech ac = peracmerare (er a= Fee meee ee [eontereet ores —a = | Smemcoteers = > a Sete |) cetitcation ot pennant equing cats 300 and baw) 1 Pecan Rac sometime — Scie eres ——— os =) ac. F Reson me [REPAIR ANS WaNTERANCE “Gel Recaps ocean act ever Ree tr ae Reo BE hap ts Pet [Biante Ren orABE PSK) Provan oS LAN Graces tn rere oe asiarces hare been ate [ coc sehr Retest ark Regt Sonceecoctnon Senet (5 aL