1. Who certifies the availability of funds for a contract involving public funds?

a. Budget Officer/Head of Budget UnitHead of Requesting Unit

b. Head of Requesting Unit
c. Chief Accountant/Head of Accounting Unit
d. Head of Agency/Duly authorized representative

2. What document verifies the authenticity and authority of a claim for disbursement?
a. Disbursement Voucher (DV)/Payroll
b. Original cop[y of supporting documents
c. Allotment/Budget documents
d. Signature of Head of Agency

3. Who ensures the legality of disbursements according to rules and regulations?

a. Chief Accountant/Head of Accounting Unit
b. Budget Officer/Head of Budget Unit
c. Head of Requesting Unit
d. Requesting and approving officials

4. What documentation is required for all payments of government obligations?

a. Disbursement Voucher (DV)/ Payroll only
b. Disbursement Voucher (DV)/Payroll with original supporting documents
c. Head of Agency approval
d. Budget release documents

5. Who ultimately approves the disbursement of funds?

a. Chief Accountant/Head of Accounting Unit
b. Head of Requesting Unit
c. Head of Agency/Duly authorized representative
d. Budget Officer/Head of Budget Unit

6. What is the primary responsibility of the Budget Officer/Head of the Budget Unit in the
disbursement process?
a. Certifying legality of transactions
b. Certifying availability of allotment/budget
c. Certifying availability of cash
d. Approving disbursements

7. Who is responsible for ensuring that obligations/utilizations are properly charged against
available allotment/budget?
a. Head of Accounting Unit
b. Planning officer
c. Budget Officer
d. Head of Agency
8. What is the main responsibility of the Chief Accountant in the disbursement process?
a. certifying legality of transactions
b. certifying availability of funds and cash
c. approving disbursements
d. none of the above

9. When should the Head of the Accounting Unit certify the availability of funds for a contract
involving the expenditure of public funds?
a. after the contract is signed
b. before the contract is signed
c. during the execution of the contract
d. at the end of the fiscal year
10. What document authorizes agencies to pay various expenses and issue disbursements?
a. Allotment/Budget documents
b. Modified disbursement System (MDS) checks
c. Notice of CAsh Allocation (NCA)
d. Authority to Debit Account (ADA)

11. What is the maximum withdrawal amount allowed by an NCA?

a. Unlimited
b. Equal To the total MDS checks/ADA issued
c. specified in the NCA itself
d. Determined by the Collecting Officer

12. For how long are NCAs for retirement/terminal leave benefits and prior year’s accounts
payable valid?
a. Period specified in the NCA
b. One year
c. As prescribed by existing rules and regulations
d. Until funds are depleted

13. What type of project requires specific p[urpose usage of NCA funds?
a. Regular agency operations
b. Trust accounts
c. Foreign-assisted projects with separate MDS accounts
d. all of the above

14. Which account is credited when receiving an NCA for the SPecial Account in the General
Fund?
a. Cash-Modified Disbursement System (MDS), Regular
b. Cash-Modified Disbursement System (MDS), Special
c. Subsidy from National Government
d. Cash-Treasury/Agency Deposit, Special Account
15. According to the information, what is the purpose of the Notice of Cash Allocation?
a. to authorized disbursements for any purpose
b. to specify the maximum amount of withdrawal for a government entity
c. to issue Modified Disbursement System (MDS) checks
d. to monitor retirement gratuity/terminal leave benefits.

16. What is the maximum amount of withdrawal that an entity can make from a government
bank according to the NCA?
a. Mo maximum limit
b. as specified in the Modified Disbursement System (MDS) checks
c. Not indicated in the information
d. Specified in the NCA

17. When is the Notice of Cash Allocation considered valid for payments of retirement
gratuity/terminal leave benefits?
a. within the fiscal year
b. within the period prescribed under existing rules and regulations
c. only during the first quarter of the year
d. when issued for foreign-assisted projects

19. According to the information, which units are authorized to pay their operating expenses
through the Notice of Transfer of Allocation?
a. central and regional units
b. central and operating units
c. regional and operating units
d. regional units only

20. What accounts can be paid using funds credited to the Special MDS Accounts of Regional
Offices (ROs) and Operating Units (OUs) through the NTA?
a. Only retirement gratuity/terminal leave benefits
b. Only prior years accounts payable
c. Operating expenses and authorized disbursements
d. All of the above

21. How is the Notice of Transfer Allocation (NTA) monitored by Regional Offices (ROs) and
Operating Units (OUs)?
a. through the submission of financial reports
b. through the maintenance of the Registry of Allotment and Notice of Transfer and
Allocation (RANTA)
c. Through regular audits by the central office
d. through the issuance of official receipts (OR)

22. What document authorized regional and operating units to make disbursements like
operational expenses and accounts payable?
 a. Budget release documents
b. Notice of Cash Allocation (NCA)
c. Notice of Transfer Allocation (NTA)
d. allotment/budget documents

23. What types of disbursements can be made with an NTA?

a. Salaries and benefits only
b. Operating expenses, supplies,PPE, accounts payable, etc.
c. Capital expenditure only
d. Both a and c

24. How long are NTAs valid for retirement/terminal leave benefits and prior years’ accounts
payable?
a. as specified in the NTA
b. one year
c. same period as regular NTAs
d. as prescribed by existing rules and regulations

25. Who is responsible for monitoring the NTA usage?

a. Central Office
b. Regional and operating units (ROs/OUs)
c. Department of Budget and Management (DBM)
d. Independent auditor

26.Under what conditions should checks be drawn?

a. only for regular expenses
b. only for payment of operating expenses
c. only on duly approved Disbursement Voucher (DV) or PAyroll
d. only for expense authorized by the Petty Cash Fund

27. What is the primary [purpose of checks issued by government agencies?

a. payment of regular expenses
b. convenient payment of expenses
c. withdrawal from the Treasury account
d. Authorization for the Petty Cash Fund

29. Which type of checks is chargeable against the Agency Checking Account with Government
Servicing Banks (GSBs) and covered by income/receipts authorized to be deposited with
Authorized Government Depository Banks (AGDBs)?
a. Modified Disbursement System Checks
b. Commercial Checks
c. Petty Cash Checks
d. Treasury Checks
30. For which expenses are checks primarily used?
a. all government expenses
b. only payroll expenses
c. expenses not suitable for ADA or Petty Cash Fund
d. expenses exceeding Authorized Government Depository bank limits

31. What document authorizes a check disbursement?

a. Budget allocation document
b. Notice of Cash Allocation (NCA)
c. Disbursement Voucher (DV) or Payroll
d. Registry of Allotments and Notice of Transfer of Allocation (RANTA)

32. What type of account does a Modified Disbursement System Check come from?
a. Agency Checking Account
b. Petty Cash Fund
c. Treasurer of the Philippines Account
d. Authorized Government Depository Bank Account

33. What determines if a commercial check can be used?

a. expense type
b. disbursement amount
c. income source being used
d. check availability

34. How unreleased checks are treated in the accounting records?

a. ignored until released
b. recorded as liabilities immediately
c. recorded as assets until released
d. reported and recorded in the books of accounts

35. What are cash disbursements used for?

a. Investing activities
b. financing activities
c. payments out of cash advances
d. borrowing money

36. What documents are required for all cash payments?

a. Bank statements
b. Duly approved DVs/payroll/petty cash vouchers
c. invoices
d. purchase orders

37. In addition to salaries and wages, what other uses are allowed for cash advance?
a. Paying rent
 b. Buying personal items
c. Travels, special-time bound undertakings, and petty operating expenses
d. all of the above

38. Which officials require bonding before receiving cash advances (excluding travel)?
a. all officials
b. only permanently appointed officials
c. only disbursing officers
d. no officials require bonding

39. Who can be entrusted with disbursing functions?

a. any employee with cash advance
b. only duly appointed or designated disbursing officers
c. only permanently appointed officials
d. all the above

42. What are Advances for Payroll used for?

a. paying office bills
b. paying salaries, wages, honoraria, allowances, and other personal benefits
c. travel expenses
d. purchasing office supplies

43. What is the maximum amount of an Advance for Payroll?

a. The official’s monthly salary
b. The net amount of the processed payroll for the pay period
c. there is no specific limit
d. it depends on the employee’s job title

44. What is the deadline for liquidating an advance for Payroll?

a. 10 days after the pay period
b. 30 days after the pay period
c. 5 days after the end of the pay period
d. There is no specific deadline.

45. What should be done with unclaimed salaries and allowances?

a. keep them with the Advance for Payroll
b. Refund them and issue an official receipt
c. use them for other payroll expenses
d. distribute them proportionally to other employees

46. What document does the Disbursing Officer use to track cash advances and
disbursements?
a. bank statement
b. expense report
 c. Cash Disbursement Record (CDRec)
d. Payroll register

47. What types of offices can receive cash advances for operating expenses?
a. only national government agencies
b. Field/Extension/Satellite Offices regardless of accounting systems
c. private companies working with the government
d. all government offices regardless of accounting systems

48. What is the maximum duration of a cash advance for operating expenses?
a. one month
b. two months
c. three months
d. there is no limit

50. What document is used to track cash advances for operating expenses?
a. Spreadsheet
b. Bank statement
c. CAsh Disbursement Register (CDReg)
d. Payroll register

51. When must the disbursing Officer submit reports on the cash advance?
a. Monthly
b. quarterly
c. semiannually
d. within five days after months-end or when requesting replenishment

52. Under what circumstances are government-funded travels allowed?

a. any travel desired by the employee
b. only urgent, necessary, and beneficial travel with minimal expense
c. travels for personal development
d. all travels within the country

53. When are foreign travel expenses not allowed?

a. For government officials
b. for training or conferences with no local representatives
c. For those retiring within a year of the trip
d. For attending international commitments

54. What account is used to track travel cash advance?

a. Cash Disbursement Register
b. Advances to Officers and Employees
c. Petty Cash Voucher
d. PAyroll Register
55. What is the deadline for liquidating a local travel cash advance?
a. 10 days
b. 20 days
c. 30 days
d. 60 days

56. What happens to excess cash advance after travel?

a. it is kept by the employee
b. it is automatically used for future travel
c. is is refunded with an official receipt
d. is it deducted from the employee’s salary

57. According to the provided information, under what circumstances can government funds be
utilized for foreign travel expenses?
a. all government officials and employees
b. training, seminar, or conference abroad
c. local travel expenses only
d. any international commitment

58. How long does the liquidation period for cash advance on foreign travel expenses last, as
per the details?
a. 15 days
b. 30 days
c. 45 days
d. 60 days

59. What is the consequence for officials and employees due to retire within one year after
foreign travel, according to Section 16 ( c ) of Fiscal Year (FY) 2012 GAA?
a. They are not allowed to travel abroad.
b. they must retire immediately upon return
c. they are eligible for additional benefits
d. they cannot claim reimbursement for foreign travel expenses

60. According to Section 2 of Executive Order No. 248, travels should cover:
a. Any travel purpose
b. Urgent and extremely necessary matters
c. leisure and recreation
d. maximum expenditure

61. Who can be granted cash advance for travel?

a. any government official or employee
 b. only the Department of Interior and LOcal Government (DILG) and Department of
National defense (DND) personnel
c. only the President and Vice-President
d. officials and employees authorized to travel.

62. Who can receive a cash advance for a specific, time-bound undertaking?
a. any employee who requests it
b. only duly authorized accountable officers/special disbursing officers
c. the head of the department
d. the agency director

63. How are cash advances for specific purposes accounted for?
a. as petty cash expenses
b. as “Advances to Special Disbursing Officer”
c. as travel expenses
d. as payroll advances

64. What is the deadline for liquidating a cash advance for a specific purpose?
a. It depends on the project
b. there is no deadline
c. within a specified period determined at the time of grant
d. one month after project is completed

65. What happens to any unused cash advance?

a. it is automatically rolled over to the next project
b. it is kept by the accountable officer
c. it is refunded with an official receipt
d. it is used for other government exoenses

66. Which documents are used to track and control each cash advances for specific purposes?
a. payroll register
b. bank statements
c. RCDib, JEV, CDJK, SL, and IP
d. expense reports
e.
67. What is the consequence if any unutilized cash advance is not refunded within the specified
period?
a. Automatic renewal of the cash advance
b. Addition to the next month’s budget
c. penalty or charges imposed
d. no consequences

68. What system is used to manage Petty Cash Fund (PCF)?

a. Cash Advance System
 b. Imprest System
c. Revolving Fund System
d. Double-entry bookkeeping

69. What triggers the replenishment of PCF?

a. reaching specific date
b. when disbursement reach 75% or as needed
c. when the fund is completely empty
d. based on a budget allocation

71. What happens to any unused balance of the PCF at the end of the year?
a. it is refunded to the agency
b. it is carried over to the next year
c. it is forfeited to the government
d. it is distributed to employees

72. Which documents are used to track and control the PCF?
a. payroll register
b. bank statements
c. RPPCV, PCFR, DV, SL
d. expense reports

73. What is the condition for closing or refunding the unused balance of the PCF at the end of
the year?
a. it is closed automatically
b. it is refunded to the PCFC
c. it remains open for the following year
d. it is refunded only upon termination, separation, retirement, or dismissal of the PCFC.

74. What is the primary purpose of implementing the e-MDS?

a. to centralize all government disbursements under the TSA system.
b. To enable online monitoring and reporting of disbursements
c. to automate the Modified Disbursement System (MDS) process
d. all of the above

75. Who is required to enroll in the e-MDS?

a. all government agencies participating in the TSA system
b. spending agencies with accounts at the Land Bank of the Philippines (LBP)
c. spending agencies covered by JAO No. 2015-1
d. Both b and c

76. What is the cost of enrolling in the e-MDS?

a. there is a one-time registration fee
b. it depends on the size of the agency
 c. enrollment is free of charge
d. the cost is determined by the LBP

80. Under which Joint Administrative Order (JAO) was the e-MDS adopted for government
disbursement?
a. JAO No. 2015-2
b. JAO No. 2015-1
c. JAO No. 2016=1
d. JAO No. 2014-2

81. who are enjoined to enroll and subscribed to the e-MDS for performing selected MDS
transactions online?
a. only spending agencies
b. all government agencies
c. Authorized Government Service Banks (AGSB)
d. spending agencies covered by the JAO

82. What is the Authorized Government Government Servicing Bank (AGSB) mentioned in the
information?
a. Banco de Oro (BDO)
b. Land Bank of the Philippines (LBP)
c. Metrobank
d. development bank of the Philippines (DBP)

83. How much does enrollment for the eMDS cost?

a. it is not mentioned in the information
b. free of charge
c. a nominal fee is required
d. the cost varies depending on the agency size

84. What is the CPC System primarily used for?

a. replacing cash advances for all government agencies
b. procuring specific small-value items not available through Procurement Service
c. Implementing alternative payment methods for all government purchases
d. increasing individual credit limits for authorized personnel

85. Who is authorized to use the CPC?

a. any employee of a participating agency
b. individual recommended by the Program Administrator and approved by the Steering
Committee
c. Chief of Offices of participating agencies
d. Special Disbursing Officers

86. What happens if unauthorized items are purchased with the CPC?
 a. the participating agency is responsible for the cost
b. the Program Administrator faces penalties
c. The CCC charges additional fees
d. the individual cardholder bears the personal cost

87. What is the consequence of late payment on the CPC bill?

a. the participating agency’s NCA is used to settle the charges
b. the Steering Committee takes disciplinary action
c. the cardholder’s privilege to use CPC is suspended
d. late payment charges are deducted from the agency’s budget.

88. How are payments for legitimate CPC purchases processed?

a. Through a separate system from the existing MDS procedures.
b. Following the existing MDS disbursement procedures and DBM Circular Letter No.
2013-16.
c. Directly billed to the individual cardholder's account.
d. Requiring approval from the Chief of Office before payment.

89. What is the purpose of the Cashless Purchase Card (CPC) System?
a. to complicate government disbursements
b. to facilitate efficient and prompt reconciliation of spending agencies’ disbursements
c. to discourage spending agencies from utilizing cash transactions
d. to provide an alternative mode of payment for goods and services

90. Under which Joint Memorandum Circular (JMC) was the CPC System prescribed as an
alternative mode of payment?
a. JMC No. 2015-2
b. JMC No. 2014-1
c. JMC No. 2016-1
d. JMC No. 2014-2

91. What does the CPC System function similarly to?

a. Debit card
b. Procurement card
c. Credit card
d. Cash voucher

92. Who is allowed to use the CPS according to the guidelines?

a. anyone with a government position
b. only individuals recommended by the Program Administrator and authorized by the
Steering Committee
c. all citizens
d. Special Disbursing Officers
94. What does CDC stand for and who issues it?
a. Cash Disbursement Certificate, issued by the DFA to embassies
b. Cash Disbursement Ceiling, issued by the DBM to foreign agencies.
c. Cash Deposit Control, issued by the Central Office to FSPs
d. Cash Disbursement Document, issued by the Finance Officer

95. What is the main purpose of using the Working Fund established for FSPs and Foreign
Attaches?
a. to pay salaries and operational expenses
b. to track cash deposits and withdrawals
c. to record all financial transactions
d. to prepare monthly reports for the central office

96. What documents are required to support disbursements from the Working Fund?
a. Cash Disbursement Journals and Check Disbursements Journals
b. Duly approved Duty Vouchers/Payroll and supporting documents
c. Cash in Bank Register and Cash Disbursements Register
d. JEVs and Report of Cash Disbursements

97. Who prepares the Report of CAsh Disbursements (RCDisb)?

a. the Central Office responsible for the FSP/Foreign Attache
b. The Finance Officer of the FSP/Foreign Attache
c. The accountable officer for Working Fund
d. The DBM representative assigned to the FSP/Foreign Attache

98. What journals are used to record the liquidation of the Working Fund?
a. Cash in BAnk Register and Cash Disbursement Register
b. Check Disbursement Journal and Cash Disbursement Journal
c. Duty Voucher/Payroll Journal and JEV journal
d. Report of Cash Disbursements and Central Office Cash Journal

99. What does the CDC authorize agencies with foreign posts do?
a. Collect foreign currencies
b. Utilized collections retained by their Foreign Service Posts (FSPs)
c. invest in foreign markets
d. established new foreign posts

100. Accounting to National Budget Circular No. 535, what is the purpose of CDC?
a. To exceed the released allotment to foreign posts
b. to cover operating requirements within the released allotments
c. to regulate foreign-based government agencies
d. to limit the collection retained by FSPs
TRUE OR FALSE

2. The Head of Accounting Unit certifies both fund and cash availability.

3. Supporting document guarantees the validity of a claim.

5. The Head of the Requesting Unit is responsible for certifying the legality of charges to
allotments under their supervision.

6. The submission of supporting documents in Disbursement Vouchers (DV)/Payrolls

guarantees the authenticity and authority of the claim without any room for questions.

7. The approval of disbursements by the Head of Agency or their duly authorized representative
is a mandatory requirement.

8. The Chief Accountant is responsible for certifying the availability of cash based on the
Registry of Allotments and Notice of Allocation/Registry of Allotment and Notice of Transfer of
Allocation.

9. MDS checks/ADA can be issued without a covering NCA.

10. Collecting Officers issue Official Receipts for NCA receipts.

11. All NCAs have the same validity period.

13. The Regular Agency Fund NCA entry credits a government subsidy account.

15. The validity of the NCA for foreign-assisted projects is subject to pertinent DBM issuances
prescribing its duration.

16. regional and operating units can issue NTAs themselves.

17. NTAs are only used for specific types of disbursements, not general operations.

18. All NTAs have the same validity period regardless of their purpose.

19. The Central Office has no responsibility for tracking NTA usage.

20. NTAs can be used for disbursements even if there is no available budget/allotment.

21. The Notice of Transfer of Allocation (NTA) is issued by the Central Office to authorize
regional and operating units’ disbursements.
23. The Registry of Allotment and Notice of Transfer of Allocation (RANTA) is maintained by the
central office to monitor the NTA.

24. Petty cash can be used for all expenses paid by check.

25. Commercial checks can be used for any government expense.

26. Only Disbursement Vouchers are used for check authorization.

27. Unreleased checks don’t impact government accounting records.

28. Checks issued by government agencies must be drawn only on duly approved
Disbursement Voucher (DV) or Payroll

30. Checks issued by government agencies need not be reported and recorded in the books of
accounts if they are unreleased.

31. Modified Disbursement System Checks are maintained with different MDS-GSBs.

32. Cash advances can be used for any purpose as long as the recipient is bonded.

33. Disbursing officers must be permanently appointed.

34. Transferring cash advances between accountable officers are allowed.

35. Cash advances must be reported on and settled promptly after fulfilling their purpose.

36. Only cash advances for travel require officials to be bonded

39. Cash advances can be used for the encashment of checks or for liquidation of a previous
cash advance.

40. According to the rules, a cash advance must be reported on and liquidated promptly after
serving its intended purpose.

41. Cash advances may be granted without a specific purpose, as long as the officer or
employee is permanently appointed.

42. Advances for Payroll can be used to cash checks.

43. The Disbursingofficer can keep unclaimed salaries for themselves.

44. Liquidation of the Advance for PAyroll is required within 5 days.

45. The Report of CAsh Disbursements (RCDisb) tracks only payroll expenses

46. Advances for Payroll can be used to cover office supplies.

49. Unclaimed salaries/allowances should be refunded, and an official receipt issued to close
the account after the liquidation period.

50. Report of CAsh Disbursements (RCDisb) is not necessary for monitoring the utilization of
Advances for Payroll.

51. All government offices have a complete set of book accounts.

52. Cash advances can be granted for any amount.

54. Cash advances are intended for personal expenses of office employees.

55. The CDReg tracks only the amount of Cash received.

58. The cash advance duration may exceed two months if requested by the government unit.

59. The Cash Disbursement Register (CDReg) is only required for transactions involving the
grant of cash advances, not for utilization and liquidation.

60. All government travels are automatically approved

61. Additional cash advance can be given before previous ones are settled.

63. Deficiencies in travel expenses cannot be reimbursed.

64. According to Memorandum Circular No. 52 dated October 2, 2003, clothing allowance is
indefinitely suspended for all categories of trips.

66. The Liquidation Report (LR) submitted for excess cash advance should be accompanied by
appropriate supporting documents for Journal entry Voucher (JEV) preparation.

68. Anyone can apply for a cash advance for a specific purpose.

69. Cash advances are not recorded in the accounting system.

70. There is no specific deadline for liquidating the advance.

72. The accountable officer has no responsibility for tracking the cash advance.
73. The Cash Disbursement Record (CDRec) is not necessary for monitoring and controlling the
granting and utilization of cash advance for specific purposes.

74. The Journal Entry Voucher (JEV) is recorded in the Cash Disbursements Journal (CDJ)
based on the Subsidiary Ledger (SL) and Index of Payment (IP)

75. The accountable officer/special disbursing officer is responsible for the preparation of the
Report of Cash Disbursement

76. Refunding any unutilized cash advance is acknowledged through the issuance of an Official
Receipt (OR).

77. The PCF can be used for any agency expense.

78. Splitting transactions to avoid exceeding the limit is allowed.

80. The PCF is replenished directly from agency funds.

81. The Accounting Division/Unit has no responsibility for the PCF.

83. The PCF is responsible for preparing the Report on Paid Petty Cash Vouchers (RPPCV)
and maintaining the Petty Cash Fund Record (PCFR).\

85. The PCF can be replenished as soon as disbursement reached at least 50% or as needed.

87. Only spending agencies covered by the JAo are required to enroll and subscribe to the
e-MDS.

88. Agencies maintaining MDs ub-accounts with GSBs other than LBP must continue following
the current procedure of the MDS system unless they voluntarily transfer their accounts to LBP.

89. The e-MDS facility is available to spending agencies, offices, and instrumentalities
maintaining MDS sub-accounts with any Government Service Bank(GSB), not just LBP.

90. Enrolling in the e-MDS is mandatory for all government agencies.

91. The e-MDS allows agencies to generate financial reports online.

92. Agencies not using the e-MDS will eventually be required to switch.

94. Increased limits require Steering Committee approval regardless of the pilot period.

96. CPC cardholder and Program Administrator share responsibility for lost/stolen cards and
potential consequences
100. In case the CPC is lost or stolen, the cardholder must notify the Program Administrator but
is not responsible for purchases made during that period.

101. The existing disbursement policies and procedures on the use of NCA and the Common
Fund system do not apply to the CPC System.

102. The Program Administrator has the authority to recommend the permanent suspension of
the CPC privilege in case of loss or theft.

105. The JEV (Journal Entry Voucher) records the liquidation made by the accountable officer
and is recorded in the Check Disbursement Journal (CkDJ) and Cash Disbursements Journal
(CDJ) based on CBReg and CDReg.

106. The CDC allows FBGAs to exceed the released allotment to foreign posts.

107. The purpose of the Working Fund is to cover payment of Personnel Services (PS) and
Maintenance and Other Operating Expenses (MOOE).

109. The Finance Officer manages both cash inflow and outflow through registers.

111. The JEV reflects the final Working Fund balance after liquidation.

112. The Report of Cash Disbursement and supporting documents go to the Central Office, not
the DBM.