Chapter V

Disbursement

The BT shall also observe the following

specific policies and procedures on
disbursements of the barangay funds
pursuant to laws, rules and regulations:

5.1 Specific Policies

5.1.1 Disbursements or disposition of

government funds or property shall invariably
bear the approval of the proper officials.

5.1.2 All claims against government funds

shall be supported with complete
documentation.

5.1.3 Disbursements shall be made only on

duly certified and approved Disbursement
Voucher (DV) - Annex 12, Petty Cash
Voucher (PCV) - Annex 13 and Payroll -
Annex 14.

5.1.4 Disbursements shall generally be made

by checks drawn against the depository
accounts of the barangay.

5.1.5 All check disbursements shall be

supported with Punong Barangay
Certification.

5.1.6 Disbursements in cash shall be made

only from the cash advances granted for the
purpose (e.g. to pay salaries and wages,
honorarium, etc.) and petty cash, observing
the following basic guidelines, to wit:

a. Only permanently appointed officials shall

be designated as disbursing officers. Elected
officials may be granted a cash advance only
for their official travelling expenses.

b. Only duly appointed or designated

 disbursing officers may perform disbursing
functions. Officers and employees who are
given cash advances for official travel need
not be designated as Disbursing Officers.

c. Transfer of cash advance from one

Accountable Officer (AO) to another shall not
be allowed.

d. The cash advance shall be used solely for

the specific legal purpose for which it was
granted. Under no circumstance shall it be
used for encashment of checks or for
liquidation of a previous cash advance.

5.1.7 All cash advances shall be liquidated at

year-end. No additional cash advances shall
be given to any official or employee unless
the previous cash advance is liquidated and
accounted for in the books.

5.1.8 A cash advance shall be

liquidated/reported as soon as the purpose
for which it was granted has been served.

5.1.9 No cash advance shall be granted for

payment on account of infrastructure projects
or other undertaking on a project basis
except for payment of labor payroll for
projects undertaken by administration.

5.1.10 Cash Advances for special time-bound

undertaking shall be liquidated by the
accountable officer within a specified period.

5.1.11 Cash advance which are no longer

needed or have not been used for a period of
two months shall be returned to or deposited
immediately with the proper collecting officer
or cashier.

5.1.12 For designated disbursing officers,

separate Cashbook shall be maintained for
each type and purpose of cash advance.
5.1.13 Petty Cash Fund Record (Annex 13.1)
shall be maintained for Petty Cash Fund.

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