DO 003 S2011 Updated Consultancy Billing Guidelines

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS

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OFFICE OF THE SECRETARY

MANILA
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DEPARTMENT ORDER SUBJECT: UPDATED CONSULTANCY BILLING

GUIDELINES
03
In line with the policy of the Department to improve the delivery of its services,
all DPWH implementing offices and consultants are hereby required to follow the
guidelines for the payment of claims of consultants prescribed under the updated
Consultancy Billing Guidelines of December 2010. The updated guidelines now
include incorporate New Government Accounting System (NGAS) requirements.
The said guidelines are contained in two manuals, as follows:
1. The Manual containing the "Guidelines to Implementing Offices for

Processing Claims for Payment" shall be used by DPWH implementing
offices, including the Project Management Offices (PMOs), Regional and
District Offices, for verification and checking the completeness and
proprietary of billing documents submitted by consultants and in the
preparation of necessary supporting documents required under the
existing Accounting and Auditing Rules and Regulation; and,
2. The Manual containing the "Guidelines to Consultants for Preparing

Claims for Payment" which covers advance payment, monthly progress
payments and final payment shall be used by the consultants in the
preparation of billings to ensure that documents are prepared accurately
and properly prior to submission for payment of claims to the Department,
through the Document Tracking System (DoTS).
Copies of these two manuals can be obtained through the intra net. Offices
without access to the intranet may contact the MIS Library to obtain a softcopy.
Implementation of the New Process on Payment of Contractors Claims for

Civil Works Projects under Department Order No. 207, series of 2000, shall remain
in effect.
This Order shall take effect immediately and shall supersede Department
Order No. 25, series of 2001.
OGELIO L. SINGSON
Secretary
IIII IIIII1
WIN1 L04120
Department of Public Works and Highways
GUIDELINES TO IMPLEMENTING OFFICES

FOR PROCESSING CLAIMS FOR PAYMENT
(CONSULTANCY SERVICES)
December 2010
PREFIX
The purpose of this manual is to provide guidelines to Implementing Offices

(IO) on the verification of billing documents submitted by the Consultants
for Consultancy Services Contract to the Department. These also include
guidelines on the preparation of some documents that need to be prepared or
documents that need to be secured by the IO prior to its submission to the
Accounting Division-CFMS. These guidelines provide examples of
documents that must be used and provide directions on how these documents
are prepared.
The “Guidelines to Consultants for Preparing Claims for Payment”

contains the information for the Consultants to prepare billing claims. The
Implementing Office should use this document for checking the
completeness of each individual item submitted by the Consultant.
These guidelines cover the following types of payment claims:

◊ Advance Payment
◊ Monthly Progress Billing
◊ Final Payment
The Implementing Office can be a Project Management Office (PMO) or

any other unit of the Department tasked to supervise the implementation of a
Consultancy Services Contract.
Claims must follow the Documents Tracking System (DoTS) Processing.

TABLE OF CONTENTS
PART A: ADVANCE PAYMENT - - - - - - - - - - - - - - - 2
PART B: PROGRESS BILLING – LOCAL - - - - - - 49
PART C: PROGRESS BILLING – FOREIGN - - - - 103
PART D: FINAL PAYMENT - - - - - - - - - - - - - - - - -152

CONSULTANCY BILLING GUIDELINES (IMP. OFFICE)
PART A. ADVANCE PAYMENT ................................. 2

I. Introduction ....................................................................... 2
II. Verification of Documents ................................................ 4

II.1 Verification of Letter-Request of Consultant ................................... 4
II.2 Verification of Advance Payment Invoice........................................ 9
II.3 Verification of Attachments ............................................................ 12
III. Preparation of Forms ...................................................... 22

III.1 Preparation of Summary of Charges ............................................... 22
III.2 Preparation of Executive Summary ................................................ 25
III.3 Preparation of Disbursement Voucher ............................................ 28
III.3 Preparation of Disbursement Voucher ............................................ 28
III.4 Preparation of Certification per Department Order No. 55 Series of
1988 ................................................................................................. 31
III.5 Preparation of Special Account Withdrawal Application .............. 33
III.6 Preparation of the FCDU Transfer Slip .......................................... 36
III.7 Preparation of Lending Institution Direct Application for
Withdrawal ...................................................................................... 39
III.8 Preparation of Fund Utilization Report .......................................... 42
IV. Attachments from the Implementing Office ................... 43

IV.1 Transmittal of Contract Documents to COA .................................. 44
IV.2 SAC Certification on the Advance Payment Security in the Form of
Bank Guarantee ............................................................................... 45
IV.3 Certification on the Validity and Authenticity of the Advance
Payment Security ............................................................................ 46
IV.4 Certificate of Mobilization of Consultant’s Personnel ................... 47
DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (December 2010)

Part A. Advance Payment

This section provides the information necessary to verify and process the advance
payment claim of a Consultant. This is only applicable when the contract between
DPWH and the Consultant allows it.
I. Introduction
This section contains the steps on how the Implementing Office will verify the
Consultant’s billing for advance payment. It also includes the procedures in the
preparation of forms to be used.
Advance Payments may be in lump sum or two equal payments depending on what
the Contract between the Department and the Consultant allows. The contract
provision on advance payment must be checked to see to it that the total claim for
each currency does not exceed the amount stated in the contract and the amount
guaranteed on the Surety Bond.
The table below summarizes the steps and actions that need to be done by the
Implementing Office.
STEP ACTION
1 Check the submitted billing with supporting documents for
completeness. The billing for advance payment should have the
following supporting documents arranged as follows:
For the First Release of Payment, these are the needed documents:
1. Letter-Request of Consultant
2. Advance Payment Invoice
3. Advance Payment Security in the form of Bank Guarantee
4. Certified True Copy of Approved Contract
5. Certificate of Availability of Funds
6. Certified True Copy of Resolution of Award
7. Certified True Copy of the Notice to Proceed
For the Final/Lump-sum Release of Payment, the above mentioned
documents are also needed plus the Certification of Mobilization of
Consultant’s Personnel
2 Verify the documents listed below for accuracy. The process of
verification is listed on the next section.
3 If the supporting documents are incomplete and/or the documents
listed above are inaccurate, the billing must be returned to the
concerned Consultant for correction.
DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (December 2010) 2

STEP ACTION
4 If the supporting documents are complete and accurate, the
Implementing Office must now prepare the required forms. The
procedure for preparation is listed on the Section III. – Preparation of
Forms
5 The Implementing Office must also provide Certified True Copy of the
following documents:
• SAC Certification on the Advance Payment Security in the
form of Bank Guarantee
• Certification on the Validity and Authenticity of the Advance
Payment Security
• Transmittal of contract documents to COA
6 The billing documents must have appropriate approvals before
submitting them to Accounting for processing of payment.
Note:
Before the Implementing Office approves the Certification of Mobilization of

Consultant Personnel the Consultant must submit first a letter request
providing the list of personnel and staff mobilized for the implementation of
the Project.

II. Verification of Documents
This section provides the descriptions of the forms that needs to be verified by the
Implementing Office before the preparation of other documents.
II.1 Verification of Letter-Request of Consultant
• Checking of Entries
ITEM ITEM DESCRIPTION

NO
1 Date This must be the date the letter request
was prepared.
2 Attention This must be the name and designation
of the responsible official of the
project (at least a Project Director).
3 Reference This must be the nature of the service
and the name of the project (e.g.
Technical Consultancy Services for
BRP – Phase I).
4 Advance Payment This must be the type of advance
Security payment security (e.g. Unconditional
Bank Guarantee, Letter of Credit, or
Surety Bond).
5 Request This must be the type of request for
release of advance payment. The
consultant has two options if allowed
by the Contract. Option A – the
advance payment could be release in
two payments, the first, immediately
upon award of the Contract and the
final, after the substantial mobilization
of personnel. Option B – 100% of the
advance payment in lump sum release,
after the substantial mobilization of
personnel.
6 Amount in Words This must be the amount of advance
payment being requested in words to
include the currency (e.g. One Million
& 00/100 Pesos).


NO
7 Amount in Figures This must be the amount of advance
payment being requested in figures to
include the currency symbol (e.g.
P 1,000,000.00).
8 Currency This must be the currency being
requested for advance payment as
specified in the Contract.
9 Bank Information Indicate the bank and the account
information where the payments
should be made (i.e. Name of the
bank, Account Number, Bank
Address, Sort Code and the Swift
Code).
10 Project Manager This must be the name and designation
(Signature) of the authorized representative of the
Consultant. He/she must affix his
signature on the space provided.
• Sample Format
The sample formats of the Letter Request of the Consultant are given on
the next page.

A.II.1. Letter – Request of Consultant, Release of Advance Payment
Option A – Two Releases of Advance Payment (First Release)
BPR Consultants, Inc.

Re-engineering Consultants
20 Ayala Avenue cor. Paseo de Roxas
Salcedo Village, Makati City, Philippines
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
E-mail: bpr@consultant.com.ph
1 April 16, 1997

Bonifacio Drive, Port Area
Manila, Philippines
Attention: Mr. Juan Matapat

2 Project Director, PMO-ICB
Reference: Technical Consulting Services for the Development and Implementation of the
3 Institutional Capacity Building (ICB) Project for the Department of Public Works
and Highways (DPWH)
Sir:
In accordance with the conditions of the Contract, we have complied with all your guidelines and
requirements, that is; i) the Form of Agreement was executed by and between both parties, ii) the
4 __________________________ in a form and from a bank acceptable to the client in amounts
equal to the Advance Payment was submitted to the Client.
Accordingly, may we request your good office to release the first 50% of the advance payment in
Local Currency – Philippine Peso immediately, as our Notice to Proceed was issued on April 7,
5 1997. 6
8 Attached is an invoice in the amount of ______________________________________________
_______________________________________________ (P_______________). 7
Please make Peso payments to:

Account Number: 999-088906-040
9 Singapore & Bangkok Bank
SBB Tower, 8000 Ayala Avenue
Makati, Metro Manila, Philippines
Your expeditious processing of this invoice would be appreciated.
Very truly yours,
Robert Doe
10 ICB Project Manager
Attachment: Invoice and Supporting Documents

A.II.1. Letter – Request of Consultant, Release of Advance Payment (Continuation)
Option A – Two Releases of Advance Payment (Final Release)

Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
1 April 16, 1997

Manila, Philippines

and Highways (DPWH)
Sir:
Accordingly, may we request your good office to release the final 50% of the advance payment in
Local Currency – Philippine Peso as we have substantially mobilized our staff in connection with
5 the implementation of the above-mentioned project. 6
_______________________________________________ (P_______________). 7
Very truly yours,
Robert Doe
ICB Project Manager
10 BPR Consultants, Inc.

Option B – Lump Sum Release of Advance Payment

Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
1 April 16, 1997

Manila, Philippines

and Highways (DPWH)
Sir:
Accordingly, may we request your good office to release 100% of the advance payment in Local
Currency – Philippine Peso as we have substantially mobilized our staff in connection with the
5 implementation of the above-mentioned project. 6
_______________________________________________ (P_______________). 7
Singapore & Bangkok Bank
9 SBB Tower, 8000 Ayala Avenue
Very truly yours,
Robert Doe
ICB Project Manager

II.2 Verification of Advance Payment Invoice
• Checking of Entries

NO
1 Name of Project This must be the name of the project.
2 Consultant’s Information This must contain the name of the
principal Consultant, address, telephone
number, fax numbers, and e-mail address
if there is any.
3 Invoice Number This must contain the Invoice number and
must use the format [Acronym-Currency
(e.g. USD for US Dollars)-nnnn (must
start with 0000)]. This number must also
be a unique number.
4 Date This must be the date of the preparation of
the Invoice.
5 Currency This must be the Currency being billed for
the advance payment (in this case
Philippine Peso).
6 Purpose “Advance Payment” must be indicated on
this item.
7 Currency Symbol This must be the currency symbol (e.g.
PhP for Philippine Peso; US$ for US
Dollars – in this case PhP).
8 Amount This must be the amount being requested
in figures. See Item # 6 of the Letter
Request of Consultant.
9 Consultant Name This must be the company name of the
(Company) principal Consultant.
10 Bank Information The bank and the account information
where the payments should be made
should be complete (i.e. Name of the
bank, Account Number, Bank Address,
Sort Code and the Swift Code).
11 Certifying Official The Consultant Project Manager must
Signature affix his/her signature on the space
provided.
12 Certifying Official The name of the Consultant’s Project
Manager must be in printed all capitals.


NO
13 Recommending Official For signature of the Project Director of
Signature the Implementing Office after the entries
has been checked and needed documents
has been verified and attached
accordingly.
14 Recommending Official The name of the Project Director of the
Implementing Office must be printed all
capitals.
15 Date of signing This section must be dated by the
respective signatories.
16 Attachments Check the completeness and accuracy of
the attached documents.
17 Approving Official For signature of the Secretary.
Signature
18 Approving Official The name of the Secretary must be printed
in all capitals.
• Sample Format
A sample format of the Advance Payment Invoice is given on the next

page.

A.II.2 Advance Payment Invoice

II.3 Verification of Attachments
The Implementing Office must see to it that the following documents are submitted
with the claim for advanced payment: (Listed next to the document is the section
where an example of this document can be found).
• Original Copy of Advance Payment Security in the form of Bank

Guarantee (II.3.1)
• Certified True Copy of Approved Contract (II.3.2)
• Certification of Availability of Funds (II.3.3)
• Certified True Copy of Resolution of Award (II.3.4)
• Certified True Copy of Notice to Proceed (II.3.5)
Please see the sample forms of the above-mentioned documents on the following
pages.

II.3.1 Advance Payment Security in the form of Bank Guarantee

II.3.1 Advance Payment Security in the form of Bank Guarantee (Continuation)

II.3.2 Copy of Approved Contract

II.3.2 Copy of Approved Contract (Continuation)
ROGELIO L. SINGSON
Secretary

II.3.3 Certification of Availability of Funds

II.3.4 Copy of the Resolution of Award

II.3.4 Copy of the Resolution of Award (Continuation)

II.3.4 Copy of the Resolution of Award (Continuation)
ROGELIO L. SINGSON
Secretary

II.3.5 Copy of the Notice to Proceed

III. Preparation of Forms

The following section provides description of the forms that must be prepared by
the Implementing Office and the procedures for preparation.
The forms that must be completed and included in the claim for advance payment
are:
• Summary of Charges (A.III.1)
• Executive Summary (A.III.2)
• Disbursement Voucher (A.III.3)
• Certification per Department Order No. 55 series of 1988 (A.III.4)
• Special Account Withdrawal Application (A.III.5)
• FCDU Transfer Slip (A.III.6)
• Lending Institution Direct Application for Withdrawal (A.III.7)
• Fund Utilization Report (A.III.8)
III.1 Preparation of Summary of Charges
• Definition /Purpose
The Summary of charges will be prepared by the Implementing Office once all
the submitted documents for the billing has been verified and checked for
accuracy and authenticity. This will be signed by the Head of the Implementing
Office (i.e. Project Director) and will be approved by the Secretary.
• Procedure
The Summary of Charges must contain the following information:

NO
1 Name of the Project Indicate the name of the Project.
2 Period Covered Indicate the period covered by the billing
claim (in this case “Advance Payment”).
3 Advance Payment Describe the advance payment being
Description requested. Indicate whether it is the first
50% or the Final 50% or Lump-sum and
the currency component (in this case Local
Currency for Peso).
4 Contract Amount Indicate the contract amount for the
currency being requested for an advance
payment.


NO
5 % Advance Payment Indicate the percentage of advance payment
Requested being requested. For advance payment with
two equal payments this must be 50%
while for lump-sum this must be 100%.
6 Actual Percentage of Indicate the allowed percentage of contract
advance payment/ cost as advance payment. In most cases this
Contract Cost is 20% of the total contract cost. In the
event the Consultant requested a much
lower percentage as advance payment, this
must be changed accordingly.
7 Gross Amount Indicate the amount of advance payment
being requested.
8 Total Remuneration Indicate the total cost of remuneration for
Cost project staff and local consultants/
personnel.
9 Withholding tax Indicate the amount of the computed
(WT) withholding tax. This is applicable only for
the Local Currency Component and is
computed as 2% (or depending on the
contract) of the Local Remuneration
(excluding the 12% VAT) portion of the
Advance Payment being requested.
10 Value Added Tax Indicate the amount of the computed VAT.
(VAT) This is applicable only for the Local
Currency Component and is computed as
5% (or depending on the contract) of the
Local Remuneration (excluding the 12%
VAT) portion of the Advance Payment
being requested. This is applicable only for
local currency component.
11 Total Withholding This is equivalent to the sum of as 2% (or
depending on the contract) EWT (Item 9)
and as 5% (or depending on the contract)
EVAT (Item 10).
12 Amount Due This is equivalent to the Gross Amount
Consultant minus the Total Withholding (Item 11).
13 Certifying Official Indicate the name of the Project Manager
of the Implementing Office (PRINTED)
and the official designation. The official
concerned must signed on top of this
section.


NO
14 Approving Official Indicate the name of responsible official (at
least a Project Director of the
Implementing Office) and his designation
approving the payment. The official
concerned must sign on top of this section.
• Format
The Summary of Charges must follow the format given below.
A.III.1 Summary of Charges

III.2 Preparation of Executive Summary
• Definition/Purpose
The Executive Summary is a brief summary of the status of the Project. The
details of this form are gathered from the Contract Agreement and Letter of
Credit/Bank Guarantee/Surety Bond. The Implementing Office prepares this
document to be signed by the Assistant Secretary or the Undersecretary with
supervision of the Project.
• Procedure
The Executive Summary must contain the following information:

No
1 Reference No. Refer to the Invoice Number. This
must be the Invoice Number of the
billing claim.
2 Date Indicate the date the document was
prepared.
3 For Indicate the name of the Head of
Office.
4 Thru Indicate the name of the
Undersecretary in-charge of the
project. This will not be applicable if
the signatory to the Executive
Summary is the Undersecretary
himself.
5 Subject Indicate the nature of the
Claim/Billing (e.g. 10% advance
payment), the nature of the Contract,
the name of the Project and Location,
the Loan Package and the amount
being claimed in words and in figures.


NO
6 Action Recommended Indicate “For Approval” or “For
Payment”.
7 Implementing Office Indicate the name of the Implementing
Office concerned.
8 Reviewing Office Indicate CFMS (or CFMD in Regional
Offices), which is the reviewing
office.
9 Consultant Name Refer to the Contract Agreement. This
must be the name of the prime
Consultant as specified on the
contract.
10 Contract Amount Refer to the contract agreement for the
original amount of the project.
11 Contract Time Refer to the contract agreement for the
duration of the project.
12 Effectivity of the Refer to the contract agreement for the
Contract date of effectivity of the project.
13 Contract Expiry Date Refer to the contract agreement for the
date of expiration of the project.
14 Contractor’s Surety Data Input the kind of surety bond for the
advance payment (10.1); the amount
(10.2); the issuing company (10.3); the
expiration date (10.4) and who made
the validation (10.5)
15 Remarks Indicate any comment, note,
clarification regarding the project.
16 Authorized Official This must bear the signature, name
and designation of the responsible
official in the implementation of the
Project. This must be at least with a
rank of a Project Director.
• Format
The format for Executive Summary is given on the next page.

A.III.2 Executive Summary
Republic of the Philippines

Manila
1
Reference No. _________________
Date: ________________________ 2
3
EXECUTIVE SUMMARY
4
For
For :: Secretary
SecretaryRogelio
GregorioL.R.
Singson
Vigilar
Thru : U/Sec. Angel Malapitan
1. Subject: Invoice for 50% of the Advance Payment for mobilization under the Local Currency
Component (Peso) of the Contract for Consultant’s Services of BPR Consultants, Inc. for the 5
development and implementation of the Institutional Capacity Building (ICB) Project under the
IBRD-assisted Highway Management Project (Loan No. PH 4030) in the amount of SIX
MILLION FIVE HUNDRED SEVENTY SIX THUSAND SIX HUNDRED FIFTY NINE &
00/100 PESOS (P 6,576,659.00).
6
2. Action Recommended: For Approval
7
3. Implementing Office: DPWH - Planning
4. Reviewing Office: CFMS 8
5. Contractor: BPR Consultants, Inc.
6. Contract Amount: P 65,766,590.00 (Local Currency Component) 9
7. Contract Time: 24 Months 10
8. Effectivity of Contract: 14 April 1997.
9. Contract Expiry Date: 13 April 1999. 11
10. Contractor’s Surety for Advance Payment: 12
10.1 Kind: Surety Bond No. G (16) 2544
10.2 Amount: P 13,153,318.00 13
10.3 Issued by: Eastern Assurance and Surety Corporation
10.4 Expiration: Until advance payment is fully paid 14
10.5 Validated by: Chairman, Special Action Committee 15
11. Remarks: First 50% Advance Payment Claim (Peso Component)
JOSE MAKALINTAL 16
Designation

III.3 Preparation of Disbursement Voucher
The Disbursement Voucher is the Departments Official Payment Document.

This document is what CFMS (CFMD) uses to process the payment request.
This will be filled up first in the implementing office and will be processed in
the CFMS (CFMD).
• Procedure
The Implementing Office must fill up the upper portion of the Disbursement
Voucher with the following information:

NO
1 Voucher Number Leave this blank, this will be filled by
the Accounting Division.
2 Date Indicate the date of preparation of this
document.
3 Name of Claimant; Bank This must be the name of the prime
Name and Address Consultant as specified in the
Contract. Indicate the Payee’s Bank
Name and address where the payment
will be deposited or sent.
3a TIN Indicate the TIN of Consultant
(format: 999-999-999-000).
4 Address of Claimant This must be the address of the prime
Consultant as specified in the
Contract.
5 Project ID Indicate the ID assigned to the Project.
6 Paying Agency Indicate DPWH and the Implementing
Office.
PARTICULARS OF PAYMENT
7 Description of Payment Provide the type of payment (e.g. 50%
advance payment), the nature of the
services/contract, the name of the
Contractor/Consultant, and the name
of the project.
8 Actual Percentage of Indicate the allowed percentage of
advance payment/ contract cost as advance payment. In
Contract Cost most cases this is 20% of the total
contract cost. In the event the
Consultant requested a much lower
percentage as advance payment, this
must be change accordingly.


NO
9 Total Contract Amount Indicate the total amount of the
contract for the currency being billed.
10 Total Remuneration Indicate the total cost of remuneration
Cost for project staff and local consultants/
personnel.
11 Gross Amount Indicate the amount of advance
payment being requested for payment.
12 Withholding tax (WT) Indicate the amount of the computed
withholding tax. This is applicable
only for the Local Currency
Component and is computed as 2%
(depending on the contact) of the
Local Remuneration (excluding the
12% VAT) portion of the Advance
Payment being requested.
13 Value Added Tax Indicate the amount of the computed
(VAT) VAT. This is applicable only for the
Local Currency Component and is
computed as 5% (depending on the
contact) of the Local Remuneration
(excluding the 12% VAT) portion of
the Advance Payment being requested.
14 Net Amount in Figures Indicate the net amount due to the
Consultant in figures. This will be
equal to the Gross Amount minus the
WT and the VAT.
15 Net Amount in Words Indicate the net amount due to the
Consultant (Item 11) in words.
16 Approving Officer Indicate the name and designation of
the official approving the voucher.
The official must be at least an
Undersecretary. For the purpose of the
advance payment, the signatory for
this Item must be the Secretary.
• Format
The form for Disbursement Voucher is provided on the next page.

A.III.3 Disbursement Voucher

III.4 Preparation of Certification per Department Order No. 55 Series of 1988
This document will be prepared by the Implementing Office and must be

signed by the Head of Implementing Office certifying that all the
requirements and supporting papers pursuant to Department Order No. 55,
Series of 1988 have been complied with, reviewed and found in order by
the Implementing Office.
• Procedure
The Certification per Department Order No. 55 Series of 1988 must contain
the following information.

NO
1 Date Indicate the date of the preparation of the
Certification.
3 Consultant Indicate the company name of the principal
Consultant.
4 Claims Indicate the currency, amount in words and
in figures the claims for Advance Payment.
5 Head of the Indicate the name and designation of the
Implementing Office head of implementing office. The official
concerned must sign at the top of his/her
printed name.
• Format
The Certification per Department Order No. 55, Series of 1988 must follow
the format given on the next page.

A.III.4 Certification per Department Order No. 55 Series of 1988

III.5 Preparation of Special Account Withdrawal Application
This document is being prepared by the Implementing Office to pay the

advance payment due to the Consultant from the Loan Proceeds thru the
Special Account, if applicable. This form will be prepared in conjunction with
the FCDU Fund Transfer Slip which will be discussed in the next section. This
form should only be used if payment is being paid out of the Special Account.
• Procedures
This document must be prepared by the Implementing Office with the

following information:

NO
1 Application No. Leave this blank, CFMS will supply
this number after the claims has been
reviewed and endorsed for approval of
payment.
document.
3 Local Bank Indicate the name and address of the
branch of local bank where the Special
Account is setup. This can be obtained
from CFMS.
4 Attention Indicate the name and the position of
the responsible official of the Local
Bank. This can be obtained from
CFMS.
5 Account No. Indicate the Account No. of the
Special Account. This can be obtained
from CFMS.
6 Program Name and Loan Indicate the name of the program as
No. approved by the Lending Institution
and the Loan No.
7a Amount payable from Indicate the amount of advance
Loan Proceeds in words payment payable from the Loan
proceeds in words.


NO
7b Amount payable from Indicate the amount of advance
Loan Proceeds in figures payment payable from the Loan
proceeds in figures.
Special Account.
9 Payee Indicate the company name of the
principal Consultant.
10 Payee Account No. Indicate the Payee’s Bank Account
No. and other bank information (e.g.
Sort Code and Swift Code) where the
payment will be deposited or sent.
11 Bank Name and Address Indicate the Payee’s Bank Name and
address where the payment will be
deposited or sent.
12 Remarks Indicate the payment purposes to
include the categories being billed for,
the type of the service, the name of the
project and the period being billed for
payment.
13 Budget Information Leave this blank, this will be filled out
by the CFMS.
14 Head of the Implementing Indicate the name and designation of
Office the Head of the Implementing Office.
The official concerned must sign this
on top of this section.
15 Authorized Signatory Indicate the name of the responsible
official (at least an Assistant
Secretary) authorized to sign this
application. The concerned officials
will sign this form once the CFMS has
endorsed for approval the billing
claims.
• Format
The Special Account Withdrawal Application must follow the format on the
next page.

A.III.5 Special Account Withdrawal Application

III.6 Preparation of the FCDU Transfer Slip
This document is the prescribed form by the Local Bank where the Special
Account is deposited. This form will be prepared in conjunction with the
Special Account Withdrawal Application in order to transfer the amount of
payment to the Consultant’s Bank Account. This form should only be used if
the advance payment is being paid out of the Special Account.
• Procedures


NO
document.
2 Foreign Currency Indicate an “X” in the appropriate box
of the Foreign Currency payment if
the advance payment is for a foreign
currency component.
3 Mode of Payment Indicate an “X” or check mark the
preferred mode of payment by he
Consultant.
4 Consultant Information Indicate the company name and the
address of the principal consultant.
5a Amount payable from Indicate the amount of advance
Loan Proceeds in words payment payable from the Loan in
word.
5b Amount payable from Indicate the amount payable from the
Loan Proceeds in figures Loan proceeds in figures.
6 For Charges Indicate an “X” or a check mark on
the Debit box.
from CFMS.


NO
deposited or sent.
10 Payment Details Indicate the particular office of the
Department that manages the Special
Account and the corresponding
Application No. (see Item No. 1 of the
Special Account Withdrawal
Application).
claims.
• Format
The FCDU Fund Transfer Slip must follow the format on the next page.

A.III.6 FCDU Fund Transfer Slip
DATE:
CARPBANK FCDU FUND TRANSFER SLIP

3 2
For multiple transactions, please use one form for each transaction type and check applicable box below:
Telegraphic Transfer Demand Draft ; Manager’s Check In Foreign Currency US$ JPY Others UK Pounds Sterling
PAYEE/ADDRESS/TEL.NO. SOURCE OF FUND TRANSFER
BPR Consultants, Inc. - ICB Cash
20 Ayala Ave. cor. Paseo de Roxas On-Us LBP Check No. ________________________________________
4 Salcedo Village, Makati City Debit my/our Savings/Current Account No. ________________________
Philippines
AMOUNT IN WORDS/FIGURES: FOR CHARGES:
SIX MILLION FIVE HUNDRED EVENTY SIX Cash 6

5a THOUSAND SIX HUNDRED FIFTY NINE & 00/100 On-Us LBP Check No. ________________________________________
PESOS ONLY.
; Debit my/our Savings/Current Account No. 0014-0024-80
7
(P 6,576,659.00)
5b FOR TELEGRAPHIC TRANSFER SPECIAL INSTRUCTION:
V A L I D A T I O N
Payee’s Account No. 999-088906-040 8
Paying Bank’s Name & Address:
SINGAPORE & BANGKOK BANK

SBB TOWER, 8000 AYALA AVENUE
Makati City, Metro Manila
9 10
I/We hereby agree to be bound by the terms and conditions on the reverse side hereof.
In case payment is debited to a joint account, I/We also hereby declare under penalties of perjury
T E L L E R’ S
that my/or co-depositor/s is/are still living.
Payment Details I/We hereby authorize ______________________________________________________ whose
DPWH-PMO-IBRD NO.
signature appears below to receive the Demand Draft/Traveler’s Check applied for. 11
Third Currency US Dollar Phil. Peso
Face Amount
Exchange Rate PEDRO MAUNAWAIN ANGEL MALAPITAN
US$ Amount UNDERSECRETARY UNDERSECRETARY
Add: Bank Commission SIGNATURE OF REPRESENTATIVE SIGNATURE OVER PRINTED NAME OF APPLICANT
Corr. Bank Charges DD/TC/OTT NO. PREPARED BY: CHECKED BY:
Cable
Others SIGNATURE VERIFIED BY: BALANCE VERIFIED BY: APPROVED BY:
Total
COPY 1 – ACCTG. DIV. 2-CASHIERING DIV. 3-CLIENT (All savings withdrawals must be
accompanied by a passbook. This shall serve as your receipt when machine validated)

III.7 Preparation of Lending Institution Direct Application for Withdrawal
This document is the prescribed form by the Lending Institution if the payment
to the Consultant from the Loan Proceeds will be withdrawn directly from the
Lending Institution (instead of the Special Account). The example provided is
for World Bank Direct Application for Withdrawal.
• Procedures


NO
1 Lending Institution Indicate the name of the lending
institution and its address.
2 Loan No. Indicate the Loan No.
3 Application No. Leave this blank, CFMS will fill this
up in accordance with their record.
4 Currency Indicate the currency being billed for
(e.g. Philippine Peso, US Dollars or
UK Sterling Pounds - in this case
Philippine Peso).
5 Amount payable from Indicate the amount payable from the
Loan Proceeds in figures Loan proceeds in figures.
6 Payees Bank Information Indicate the name and address of the
Bank and the Consultant’s Account
No. where the payment will be sent.
7 Purchase Order Indicate the type of work done (e.g.
Consultancy Services).
8 Payee Information Indicate the company name and
address of the principal Consultant.
9 Description of Services Indicate “Direct Payment”.
10 Total Amount of Contract Indicate the total amount of contract to
include Contract Amendment and
Supplemental Agreement and the
corresponding currency.
11 Percentage financed from Indicate the percentage of the Contract
Loan Proceeds being financed out of Loan Proceeds.


NO
12 Signature of Authorized The authorized official will sign this
Representative form once the CFMS has endorsed for
approval the billing claims.
13 Authorized Signatory Indicate the name of the authorized
Secretary) to sign this application.
14 Date Leave this blank, the authorized
representative must indicate the date
he/she signed for approval this
application.
• Transmittal to the Lending Institution
This application once signed must be sent to the Lending Institution with the
certified true copy of the Summary of Charges, the Executive Summary, the
Invoice Summary and the Invoice.
• Format
The Lending Institution Direct Application for Withdrawal must follow the
format specified by the Lending Institution. The sample format shown on the
next page follows the World Bank Format.

A.III.7 Lending Institution Direct Application for Withdrawal

IBRD – Project Management Office
1
THE WORLD BANK 2

1818 H Street, N.W. Washington DC 20433
APPLICATION FOR WITHDRAWAL
1. IBRD Loan No.: 3430 - PH .
3
or IDA Credit No.: _____________________
2. Confinaciers Ref. No.: __________________
IBRD/IDA Ref. No.:05-______ or 14 - 4
3. Application No.: DPWH – 719 .
Attention: Disbursement Division

5
4. Please Pay Philippine Peso PhP 6,576,659.00 .
(Currency name) (Amount to be paid in figures)
We apply for this withdrawal from the account opened under the Loan or Development Credit Agreement, and hereby
certify and agree as follows:
A. The undersigned has not previously withdrawn from the Account to meet these expenditures. The undersigned
has not and does not intend to obtain funds for this purpose out of the proceeds of any other loan, credit, or grant;
B. The goods and services covered by this application have been or are being purchased in accordance with the terms
of the Agreement;
C. The expenditures have been made or are being made only for goods or services from eligible sources;
D. For those items where reimbursement is being claimed on the basis of a Statement of Expenditures (SOE), all
documentation authenticating these expenditures will be made available for review by auditors and World Bank
missions upon request. These documents have been retained at the location shown on the individual SOE sheet;
E. In the event that all or part of the funds withdrawn from the Account pursuant to this application are returned to
the World Bank, the undersigned hereby authorizes the World Bank to apply the current value of such funds as a
credit to the Account; or if the amount is small, apply such funds to the borrower’s next payment due for interest,
commitment charges, service charges or principal.
DETAILS OF EXPENDITURE PAYMENT INSTRUCTIONS

(use summary sheets if additional space is required or
if expenditures relate to more than one supplier,
category, or sub-project)
5. NAME AND ADDRESS OF CONTRACTOR 8. NAME AND ADDRESS OF PAYEE’S BANK
OR SUPPLIER (if different from payer) AND ACCOUNT NO. 999-088906-040
6
Makati City
6. PROCUREMENT DETAILS
a) CONTRACT OR PURCHASE ORDER
7 NUMBER AND DATE
Consultancy Services - ICB 9. PAYEE NAME AND ADDRESS
b) DATE OF PROCUREMENT NO-
OBJECTION NOTICE (complete for BPR Consultants, Inc.
contracts above prior review limit) 20 Ayala Avenue cor. Paseo de Roxsa 8
Salcedo Village
c)BRIEF DESCRIPTION OF GOODS, Makati City
9 WORKS OR SERVICES
Direct Payment
d) CURRENCY AND TOTAL AMOUNT OF
10 CONTRACT
PhP 65,766,590.00
e) TOTAL AMOUNT OF INVOICES
COVERED BY THIS APPLICATION (net
5 of retention and other deductions)
PhP 6,576,659.00
7. WITHDRAWAL DETAILS 10. If Payee’s Bank is not located in the Country whose
a) CATEGORY OR SUB-PROJECTS NO. currency is claimed, enter the name and address of
their bank’s correspondent in the country whose
currency is to be paid.
b) PERCENTAGE OF EXPENDITURES TO
BE FINANCED: BY THE WORLD BANK
11 SWIFT CODE:
CS = 100% 11. SPECIAL PAYMENT INSTRUCTIONS AND
INVOICE REFERENCES 12
BY COFINANCIER (if any)
12. By Republic of the Philippines 14. __________________________________________

14 Name of Borrower Signature(s) of Authorized Representative(s)
13
15. _________________________________________
13. ________________________________________
Print Name(s) and Title(s) of Authorized Representative(s)
Date
SUBMIT APPLICATION TO ADDRESS SHOWN ABOVE

For World Bank Use Only
Approved W/A No.

Form 1903 IE(1-92)
Krys/A:/M1/FORM.doc

III.8 Preparation of Fund Utilization Report
The Implementing Office must attach Fund Utilization Report. This ensures that
Implementing Office is monitoring the project’s funding. CFMS will attach
Obligation Request applicable to the billing.
See sample report below:
A.III.8 Fund Utilization Report

IV. Attachments from the Implementing Office

The Implementing Office must see to it that the Certified True Copy of the
following documents are provided for inclusion on the Advance Payment claim to
be sent to the CFMS: (Listed next to the documents is the section where an example
of this document can be found.)
For First Release of Advance Payment

• Transmittal of Contract Documents to COA (IV.1)
• SAC Certification on the Advance Payment Security in the Form of
Bank Guarantee (IV.2)
• Certification on the Validity and Authenticity of the Advance Payment
Security (IV.3)
For Final/Lump-sum Release of Advance Payment

• Certificate of Mobilization of Consultant’s Personnel (IV.4)
pages.

IV.1 Transmittal of Contract Documents to COA

IV.2 SAC Certification on the Advance Payment Security in the Form of Bank
Guarantee

Manila
May 22, 1997
CERTIFICATION
This is to certify that Bank Guarantee No. 120/12144097 issued by Midland Bank
plc, 27-32 Poultry, London ECP2P 2BX, Member Hongkong and Shanghai Banking
Corporation, Ltd., on January 15, 1997, in the amount not exceeding ONE MILLION
THREE HUNDRED FIFTY THOUSAND US DOLLARS (USD 1,300,000), for the
account of BPR Consultants, Inc., to guarantee Advance Payment for Consultancy
Services for the development and implementation of the Institutional Capacity Building
(ICB) Project, has been verified valid and authentic, as evidenced by the letter of
Authentication issued by Ms. Andrea Fernandez, Asst. Vice President, Corporate
Relationship Management, Hongkong Bank, dated May 30, 1997, copy attached.
(SGD)
Cesar D.Mejia
Director III, Legal Service
Chairman, Special Action Committee(SAC)

IV.3 Certification on the Validity and Authenticity of the Advance Payment

Security

IV.4 Certificate of Mobilization of Consultant’s Personnel

PART B. PROGRESS BILLING – LOCAL .......... 49

I. Introduction .................................................................... 49
II. Verification of Documents ............................................. 50

II.1. Verification of Supporting Summary Personnel - Local Consultants/
Project Staff ................................................................................................ 50
II.2. Verification of Supporting Summary Per Diem ......................................... 56
II.3. Verification of Supporting Summaries for Other Recoverable Cost ......... 60
II.4. Verification of Invoice Summary ............................................................... 68
II.5. Verification of Progress Billing Invoice .................................................... 71
II.6. Verification of Budgeted Balance Summary Sheet .................................... 74
II.7. Verification of Letter - Request of Consultant ........................................... 77
III. Preparation of Forms ..................................................... 80

III.1. Preparation of Summary of Charges .......................................................... 80
III.2. Preparation of Executive Summary ............................................................ 84
III.3. Preparation of Disbursement Voucher ....................................................... 87
III.4. Preparation Certification per Department Order No. 55 Series of 1988 .... 90
III.5. Preparation of Special Account Withdrawal Application .......................... 92
III.6. Preparation of the FCDU Transfer Slip ...................................................... 95
III.7. Preparation of Lending Institution Direct Application for Withdrawal ..... 98
III.8. Preparation of Fund Utilization Report .................................................... 101

PART B. PROGRESS BILLING – LOCAL

This section provides the information necessary to verify and process the progress
claim of the consultant, as provided in the contract between DPWH and the
consultant.
I. Introduction
consultant billing for progress billing. It also includes the procedures in the
Implementing Office
STEP ACTION
completeness. The billing for progress billing should have the
• Letter – Request of Consultant

• Invoice
• Invoice Summary
• Supporting Summary Personnel-Local Consultants/Project
Staff
• Supporting Summary Per Diem
• Supporting Summary Other Recoverable Cost
• Budgeted Balance Summary
Note: Lump-sum contracts do not require Supporting Summary

Documents, Time Sheets and Official Receipts.
2 Verify the documents and attachments for accuracy and authenticity.
The process of verification is listed on the next section.
3 If the supporting documents/attachments are incomplete and/or the
documents listed above are inaccurate, the billing must be returned to
the concerned Consultant for completion or correction.
Forms

The following section provides descriptions of the forms that need to be

verified by the Implementing Office before the preparation of other
documents.
II.1 Verification of Supporting Summary Personnel - Local Consultants/

Project Staff
• Checking Entries

NO.
1 Project Name This must be the name of the project as
specified in the contract, including
acronym being used if possible.
2 Consultant This must be complete and correct
Information Consultants information such as name
of the company, address, telephone and
fax number and e-mail address as
specified in the contract.
3 Invoice Number This must be the Invoice number with
this format [Acronym-Currency(e.g.
PHP for Philippine Peso)-nnnn(must
start with 0000)].
4 Date This must be the Invoice date.
5 Category This must be the category as used in the
contract or on any amendment or
supplemental agreement.
6 Purpose This must be the currency being billed
(in this case Philippine Peso).
7 From This must be the start date of the billing
period.
8 To This must be the end date of the billing
period.


NO.
9 Name This must be the full name of the
personnel or consultants being billed
for the period. If there is any changes or
addition of personnel or consultants
named in the contract a copy of the
approved substitution or supplemental
contract must be provided. Project Staff
substitution does not require approval
from DPWH.
10 Designation This must be the position of the Local
Consultants/Project Staff as it specified
in the Contract.
11 Factor This must be the factor to be used in
determining the remuneration of each
consultant/project staff for the month
covered. The attached time sheet for
each personnel must be checked
thoroughly. The numerator must
indicate the number of days worked by
each personnel (including holidays).
The denominator has to be on the basis
of the contract. Some contract may
have a 30 days/month or 22
days/month. The contract basis should
be used as the denominator. If the
contract specifies a 30 days/month, then
for months with 31 days, 30 should be
used as the denominator for personnel
who worked less than 31 days. For the
month of February (i.e. 28 or 29 days),
if a full month is worked the
denominator will be the actual days of
the month (i.e. 28 or 29), else the
denominator should be 30. The 22
days/month basis is usually applied to
personnel doing office work while the
30days/month basis is usually applied
to personnel doing field works or
assigned in the field.
12 Monthly Rate This must be the monthly rate in
appropriate currency of each personnel
in accordance with the Contract.


NO.
13 Amount This must be the amount resulted from
multiplying to the corresponding
monthly rate (item 12) by the factor
(item 11) in two decimal places.
14 Total Factor This must be the sum of the factors
(item 11). For the Local Consultants,
this figure must be carried over to Item-
C of the Budgeted Balance Summary,
Form L-12.
15 Total Amount This must be the total remuneration for
the month: equivalent to the sum of the
remuneration of each personnel in the
category (Item 13). This figure must be
carried over to Item-A/B of Form L-10.
16 Signature This has to have the signature of the
(Consultant) authorized representative of the
Consultant.
17 Name & This must be the name and the
Designation designation of the authorized
(Consultant) representative of the Consultant.
18 Signature (DPWH) This must be signed by the Head of the
DPWH implementing Office (e.g.
Project Director) after all the entries in
this form has been verified to be correct
and the attachments complete and
authentic.
19 Name & This must be the name and designation
Designation(DPWH) of the DPWH Head of the
implementing Office.
20 Signature Date This must be the date when the
authorized representative of the
Consultant and the DPWH Head of the
implementing Office sign this
document.
• Sample Format
Sample formats of the Supporting Summary Personnel – Local

Consultants/Project Staff and the Monthly Time Sheet are given on the
next pages.

B.II.1 Supporting Summary – Personnel

Form L-01
1
Institutional Capacity Building (ICB) Project
Supporting Summary
20 Ayala Avenue cor. Paseo de Roxas 5
2 Personnel-Project Staff
Salcedo Village, Makati City
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
3 E-mail: bpr.consultant.com.ph
7
4
Invoice Number ICB-PHP-0012 Purpose: Philippine Peso
8
9 Date: February 2, 2000 From: January 1, 2000
To: January 31, 2000 12
Name Designation Factor Monthly Rate Total 13
Gregorio Roda Office Manager 18/21 P 36,750.00 P 31,500.00
Bernardino Aguirre Tech. Support Manager 19/21 P 34,650.00 P 31,350.00
Garry Magpantay Computer Specialist 21/21 P 21,976.50 P 21,976.50
Myla Mañalac Accountant 21/21 P 26,754.00 P 26,754.00
Doreen de Chavez Executive Secretary 19/21 P 18,154.50 P 16,425.00
Rodoulph Atienza Ofc. Automation Spclst 19/21 P 18,154.50 P 16,425.00
Marvin Palomeno Utility Personnel 21/21 P 7,140.00 P 7,140.00

14
10
A
TOTAL 138/21 /////////// P151,571.50 15
11
CERTIFIED CORRECT:
16
DATE:
17 ROBERT DOE
ICB Project Manager 20
18 DATE:
JUAN MATAPAT
19 PMO PROJECT DIRECTOR

B.II.1 Supporting Summary - Personnel (Continuation)

Form L-02
1
Supporting Summary
20 Ayala Avenue cor. Paseo de Roxas Personnel- 5
2
Salcedo Village, Makati City Local Consultants
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8
To: January 31, 2000 12
Name Designation Factor Monthly Rate Amount
Ana Ortega Senior I.S. Analyst 20/21 P 56,956.37 P 54,244.16

13
Elaine Vizconde Senior I.S. Analyst 19/21 P 62,652.00 P 56,685.14
Maria Beltran Senior I.S. Analyst 19/21 P 37,021.63 P 33,495.76
Maritess Enriquez Senior I.S. Analyst 19/21 P 51,260.72 P 46,378.75
Rey Catarroja Senior I.S. Analyst 19.5/21 P 35,597.72 P 33,055.03
Melchor Jeremias Senior I.S. Analyst 17/21 P 62,652.00 P 50,718.29
Jeremias Uy Senior I.S. Analyst 15/21 P 62,652.00 P 44,751.43
Jason Caguioa Senior I.S. Analyst 15/21 P 54,108.54 P 38,648.96
Teddy Manguray Senior I.S. Analyst 20/21 P 54,108.54 P 51,531.94
TOTAL 163.5/21 /////////// P 409,509.46 B

15
10
CERTIFIED CORRECT:
11
14 C
16 DATE:
ROBERT DOE
17 ICB Project Manager 20
18 DATE:
JUAN MATAPAT


Department of Public Works and Highway
Name: Garry Magpantay

Position: Computer Specialist
Time Sheet for the Month of January, 2000
Location 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Manila X X X X X X X X X X
Location 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
Manila X X X X X X X X X X X
Codes: Totals: 21
X = Work Day _______________
H = Holiday
x = Half Day
Blank = Non-work Day
Garry Magpantay Certified Correct:

Garry Magpantay
Gregorio Roda
Gregorio Roda
ICB Office Manager
Noted by:
eÉuxÜà WÉx
Robert Doe
ICB Project Manager

II.2 Verification of Supporting Summary Per Diem

NO
1 Project Name This must be the project name as specified in
the contract, including acronym being used if
possible.
2 Consultant This must be the complete and accurate
Information Consultants information such as name of the
company, address, telephone and fax number,
and e-mail address as specified in the Contract.
3 Invoice Number This must be the Invoice number with this
format [Acronym-Currency (e.g. PHP for
Philippine Pesos)-nnnn (must start with
0000)].
4 Date This must be the Invoice Date .
contract or on any amendment or supplemental
agreement.
6 Purpose This must be the currency being billed (in this
case Philippine Peso).
7 From This must be the start date of the billing period.
8 To This must be the end date of the billing period.
9 Name This must be the name of the consultants as
10 Description This must be the description of the per diem
being billed (e.g. first 60 days or after 60 days).
11 No. of Days This must be the number of days being billed
for the per diem. The number of days must be
based on the Monthly Time Sheet for each
foreign consultant and would be strictly
allowed only for stay in the Philippines.
12 Rate This must be the applicable rate depending on
the type of per diem specified in the contract
for each foreign consultant.
multiplying the no. of days (Item 11) by the
rate (Item 12) as specified in this document for
each foreign consultant.


NO
14 Total Amount This must be total amount by adding all the
amounts (Item 13) in the “Amount” column.
This figure must be carried over to Item-D of
the Invoice Summary, Form L-10.
15 Signature (Consultant) This has to have the signature of the authorized
representative of the Consultant.
16 Name & Designation This must be the name & designation of the
(Consultant) authorized representative of the Consultant.
17 Signature (DPWH) This must be signed by the Head of the DPWH
Implementing Office (e.g. Project Director)
after all the entries in this form has been
verified to be correct and the attachments
complete and authentic.
18 Name & Designation This must be the name and designation of the
(DPWH) DPWH Head of the Implementing Office.
19 Signature Date This must be the date when the authorized
representative of the Consultant and the
DPWH Head of the Implementing Office sign
this document.
• Sample Format
Sample formats of the Supporting Summary Per Diem and the

Monthly Time Sheet of the Foreign Consultant are given on the next
pages.

B.II.2 Supporting Summary Per Diem
Form L-03
1
Supporting Summary
5
20 Ayala Avenue cor. Paseo de Roxas Per Diem
2
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8
To: January 31, 2000 12
Name Description #of days Rate Amount
Robert Doe Per diem(after 60 days) 31 P 3,340.00 P 103,540.00

13
Mary Houston Per diem(after 60 days) 31 P 3,340.00 P 103,540.00
John Pacino Per diem(after 60 days) 28 P 3,340.00 P 93,520.00
Arnold Gore Per diem(after 60 days) 27 P 3,340.00 P 90,180.00
Stephen Blaire Per diem(after 60 days) 28 P 3,340.00 P 93,520.00
Kevin Vincent Per diem(after 60 days) 27 P 3,340.00 P 90,180.00
10
11
TOTAL 172 /////////// P 574,480.00 D
14
CERTIFIED CORRECT:
15 DATE:
ROBERT DOE
17 DATE:
JUAN MATAPAT

B.II.2 Supporting Summary Per Diem (Continuation)

Name: John Pacino

Position: Technical Specialist
Location 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Manila T X X X X X X X X X X X X
U. S.
Location 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
Manila X X X X X X X X X X X X X X X X
Codes: Totals: 2928

X = Work Day _______________
T = Travel Day
]É{Ç ctv|ÇÉ Certified Correct:

John Pacino
eÉuxÜà WÉx
Robert Doe
ICB Project Manager
Juan Matapat
Juan Matapat
Project Director – PMO-ICB

II.3 Verification of Supporting Summaries for Other Recoverable Cost

NO
1 Project Name This must be the name of the project,
including acronym being used if
possible.
Information Consultants information such as name of
the company, address, telephone and fax
number, and e-mail address.
start with 0000)].
4 Date This must be the Invoice Date.
period.
period.
9 Date This must be the date of purchase/
procurement of the goods/services to be
billed.
10 Vendor This must be the vendor’s name or the
business name where the goods or
services to be billed has been purchased
or procured.
11 Description This must be the description of the
goods or services to be billed.
12 Amount This must be the amount of the
goods/services to be billed. The original
copy of the invoice, delivery receipt and
official receipt must be attached on this
form and in the order it is presented.


NO
13 Total Amount This must be the sum of the amounts to
be billed (item 12). This amount is
carried over to the corresponding
categories in the Invoice Summary
(Form L-10) and the Budgeted Balance
Summary (Form L-15).
Consultant.
DPWH Implementing Office (e.g.
authentic.
designation of the DPWH Head of the Implementing
(DPWH) Office.
Implementing Office sign this
document.
Notes:
1. Purchase and billing of service vehicle(s) of Consultants must be in

accordance with Department Order 03 Series of 2010 – Guidelines on
the Acquisition of Motor Vehicles for Use in Infrastructure Project
Supervision (or any subsequent or superseding Department Order)
which requires Department of Budget and Management (DBM) prior
approval.
2. Purchase and billing of IT Equipment(s) of Consultants must be in

accordance with Department Order 49 Series of 2007 – Guidelines on
the Acquisition and Inventory of Information Technology (IT) Goods
and Services (or any subsequent or superseding Department Order)
which requires MIS prior approval.

• Sample Format
Sample formats of the Supporting Summaries for Other Recoverable

Cost are given below and on the next pages.
B.II.3 Supporting Summary Other Recoverable Cost

Form L-04
1
Supporting Summary
2 Local Travel & Vehicle
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8
Date: February 2, 2000 From: January 1, 2000
To: January 31, 2000

9
11
Date Vendor Description Amount
01/04/00 ABC Rental Car Car rental, Isuzu(Jan 1-31, 2000) P 43,000.00
01/04/00 ABC Rental Car Car rental, Toyota(Jan 1-31, 2000) P 40,000.00 12
01/04/00 Peso Rent-a-Car Car rental, Terrano(Jan 1-31,2000) P 40,000.00
01/04/00 Peso Rent-a-Car Van rental, MBenz(Jan 1-31,2000) P 57,000.00
10
TOTALS P 180,000.00 13 E
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

B.II.3 Supporting Summary Other Recoverable Cost (Continuation)

Form L-05
1
Supporting Summary
2 Utilities &
Salcedo Village, Makati City Maintenance
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9
11
01/12/00 Vira Pest Control Pest Control Treatment(Jan 2000) P 1,600.00

. . ICB Project Office and Conference .
. . Room . 12
01/19/00 Philcopy Maintenance including P 44,363.33
. . replacement of parts of Mita DC- .
. . 5590 .
10
TOTALS P 45,963.33 13 F
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

Form L-06
1
Supporting Summary
2 Communication Cost
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9
11
01/10/00 AT & T International Calls ($73.15 P 2,960.53

. . converted @ P 40.4720/US$ .
12
01/31/00 PLDT Telephone Calls - 894-9606 P 9,771.64
10
TOTALS 16,703.98 13 G
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

Form L-07
1
Supporting Summary
2 Office Suplies
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9
11
01/05/00 Reboot Computer Store Zip Disk P 900.00
01/07/00 Amazon Books(US$69.99 converted @ P P 2,825.92 12

. . 40.376/US$) .
01/12/00 Airfreight 2100, Inc. Fedex P 1,860.70
01/24/00 FNN Enterprises Various Office Supplies P103,451.13
01/31/00 Southgate Technologies HP 3909A Toner Cartridge P 19,050.00
10
TOTALS P 128,087.75 13 H
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

Form L-08
1
Supporting Summary
2 Communication
Salcedo Village, Makati City Network
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9
11
01/07/00 Western Telecoms Payment for installation of 5 E1 P 140,000.00

. . with DID/DOD and one (1) E1 .
. . Domestic Leased Line . 12
01/28/00 Alcaphones Payment for the cabling P 254,596.48
. . installation and related works at .
. . Central Office and NCR .
10
TOTALS P 394,596.48 13 I
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

Form L-09
1
Supporting Summary
2 Contingency
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9
11
01/25/00 PhilToday Daily, Inc. Newspaper advertisement for P 75,926.00

. . Specific Procurement Notice of A1 .
. . published on Dec. 12,20&26, 1999 . 12
01/28/00 Maharlika Publishing Corp Newspaper advertisement for P 70,000.00
. . Specific Procurement Notice of B2 .
. . published on Dec. 12,20&26, 1999 .
10
TOTALS P 145,926.00 13 J
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

II.4 Verification of Invoice Summary

NO
possible.
number and e-mail address.
this format [Acronym-Currency (e.g.
start with 0000)].
4 Invoice Date This must be the Invoice Date.
period.
period.
8 Date This must be the end date of the billing
period.
9 Remuneration These must be the categories that fall
Categories under remuneration such as Local
Consultants and Project Personnel as
A/B Remuneration This must be the amount from the
Carry-over category applicable category totals from Form L-
total 01/ L-02.
10 Total Remuneration This must be the sum of the category
totals for the categories under
Remuneration. 12% of this amount will
be added to the Invoice as Value Added
Tax (VAT). See Item 14.
11 Recoverable Cost These must be the applicable categories
Categories that fall under recoverable cost such as,
but not limited to Per Diem, Local
Travel, Utilities and Maintenance,
Communication Costs, Office Supplies
and Contingency as specified in the
Contract.


NO
12 Sub-total This must be the sum of the category
Recoverable Cost totals for the categories under
Recoverable Cost.
13 Total without VAT This must be the sum of the
Remuneration sub-total (Item 10) and
the Recoverable Cost sub-total (Item
12).
14 VAT This must be the equivalent of 12% of
Item 10, rounded in two decimal places.
15 Grand Total This must be the sum of the Total (Item
13) and the VAT (Item 14) in two
decimal places. This amount is carried
over to Item K of the Progress Billing
Invoice.
16 Certifying Official This has to have the signature of the
Signature authorized representative of the
Consultant.
17 Certifying Official This must be the name and the
designation of the authorized
18 Recommending This must be signed by the Project
Official Signature Manager of the Implementing Office.
19 Recommending This must be the name and designation
Official of the Project Manager of the
20 Approving Official This must be signed by the Head of the
Signature DPWH Implementing Office (e.g.
authentic.
21 Approving Official This must be the name and designation
of the DPWH Head of the Implementing
Office.
22 Signature Date This must be the date this document was
signed by the respective parties.

• Sample Format
Sample format of the Invoice Summary is given below.
B.II.4 Invoice Summary

II.5 Verification of Progress Billing Invoice

NO
1 Name of Project This must be the name of the project,
possible.
2 Consultant’s Information This must be the complete and accurate
Consultants information such as name
fax number, and e-mail address.
start with 0000)].
5 Currency/Purpose This must be the currency being billed
period.
period.
PhP for Philippine Peso; US$ for US
Dollars) of the amount being billed.
K Amount This must be the amount being billed in
figures to two decimal places. This is
the carry-over amount from Item 15 of
Form L-10.
10 Bank Information This must be the bank and the account
information where the payments should
be made (i.e. Name of the bank,
Account Number, Bank Address, Sort
Code and the Swift Code).
Consultant.


NO
13 Recommending Official This must be signed by the Head of the
this form has been verified to be
correct.
14 Recommending Official This must be the name and designation
of the DPWH Head of the
15 Signature Date This must be the date this document
was signed by the respective parties.
16 Attachments The entries here must be check with the
supporting summaries attachments with
this Invoice.
17 Signature of Approving Signature of Approving
Official Official for the Invoice
18 Name & designation of Indicate the name of responsible
Approving Official official (at least an Undersecretary) and
his designation approving the Invoice.
In the case of the first progress billing,
the Secretary must be the Invoice
approving official.
• Sample Format
A sample format of the Progress Billing Invoice is given on the next

page.

B.II.5 Progress Billing Invoice

II.6 Verification of Budgeted Balance Summary Sheet

NO
1 Project Name This must be the Name of the
project, including acronym being
used if possible.
billed (in this case Philippine Peso).
3 Note This must be any information that is
not applicable on the table of this
form such as if there is any Contract
Amendment or Supplemental
Agreement.
4 Category This must be categories as
stipulated on the contract.
5 Budgeted Amount This must be the budgeted amount
for each category. The amount
would include the amount in the
original contract plus any amount
added or subtracted thru Contract
Amendments or Supplemental
Agreement.
6 Budgeted Man- This must be the budgeted number
Months of man-months for
personnel/consultants.
7 Date This must be the last day of the
billing period.
8 This Invoice Amount This must be the corresponding
amount for each category. (See
items A, B, D, E, F, G, H, I and J on
Invoice Summary).
9 Total-to-Date Amount This must be the total amount at the
end of this billing period for each
category. These amounts will be
equal to the total amount of
previous invoices plus the amount
for this billing period.
10 Total-to-Date This must be the total number of
Man- Months man-months at the end of this
billing period.


NO
11 Balance Amount This must be the balance amount
for each category. These amounts
will be equal to the budgeted
amount (item 5) minus the total-to
date amount (item 9).
12 Balance This must be the balance of man-
Man-Months months for the personnel. This will
be equal to the budgeted man-
months (item 6) minus the total-to
date man-months (item 10).
13 Totals This must be the sum of each
column.
C This Invoice This must be the total number of
Man-Months man-months for the billing period
(see item 14 of Supporting
Summary - Personnel).
Consultant.
16 Recommending This must be signed by the
Official Signature Implementing Office Project
Manager
17 Recommending This must be the name and
Official designation of the Implementing
Office Project Manager.
18 Approving Official This must be signed by the Head of
Signature the DPWH Implementing Office
(e.g. Project Director) after all the
entries in this form has been
verified to be correct.
19 Approving Official This must be the name and
designation of the DPWH Head of
the implementing Office.
• Sample Format
A sample format of the Budgeted Balance Summary Sheet is given on

the next page.

B.II.6 Budgeted Balance Summary

II.7 Verification of Letter - Request of Consultant

NO
1 Consultant This must be the Consulting firm’s
Information information such as company name,
nature of business, address, telephone
and fax number (incl. country and
access code) and e-mail address.
2 Project Name This must be the name of the project.
3 Agency Name This must be the agency name (i.e.
Department of Public Works and
Highways, address and telephone
number).
4 Invoice Date This must be the date of preparation of
the invoice.
5 Attention The Invoice letter must be addressed to
the responsible official for the project
(at least a Project Director).
6 Reference This must be the type of service, name
of the project and the owner of the
project (i.e. DPWH).
7 Salutation This must be addressed to the
responsible official (see Item 5) of the
Department.
8 Invoice Number This must be the Invoice Number as it
appears on Item 3 of Form L-11.
9 Currency This must be the currency being billed
10 Currency Symbol This must be the symbol of the currency
being billed (in this case PhP).
11 Company Name This must be the company name of the
(Consultant) principal consultant.


NO
13 Signature This must be signed by the authorized
(Consultant) representative of the Consultant (e.g.
Project Manager).
(Consultant) representative of the Consultant and the
Company Name.
K Total Invoice This must be the total amount of the
Amount Invoice. See Item 15 of Form L10.
• Sample Format
A sample format of the Letter – Request of Consultant is given on the

next page.

B.II.7 Letter – Request of Consultant
Form L-13

1 Salcedo Village, Makati City, Philippines
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
2
nd
3 2 Street, Port Area, Manila
Tel. Nos: +63 2 303-3088 Fax. +63 2 303-3085
4 February 2, 2000

Manila, Philippines
Attention: Mr. Juan Matapat, PMO-ICB Project Director 5

Reference: Technical Consulting Services for the Development and Implementation
6 8
of the Institutional Capacity Building (ICB) Project for the Department of
Public Works and Highways (DPWH)
7 Dear Mr. Matapat: 9
Attached is Invoice Number ICB-PHP-0012 for Recoverable: Philippines Peso in the

amount of PhP2,102,946.60 for the period covering January 1-31, 2000.
10 Please make Peso payments to:

11 Account Number: 999-088906-040 K
12 Makati, Metro Manila, Philippines
Telephone Nos.: 814-0052
Fax Nos.: 817-5319
13 Very truly yours,
Robert Doe
ICB Project Manager

The following section provides description of the forms and the procedures
that must be followed by the Implementing Office for completing them.
The forms that must be completed are:
• Summary of Charges (B.III.1)

• Executive Summary (B.III.2)
• Disbursement Voucher (B.III.3)
• Certification per Department Order No. 55 Series of 1988 (B.III.4)
• Special Account Withdrawal Application (B.III.5)
• FCDU Fund Transfer Slip (B.III.6)
• Lending Institution Direct Application for Withdrawal (B.III.7)
• Fund Utilization Report (B.III.8)
III.1. Preparation of Summary of Charges
The Summary of charges will be prepared by the Implementing Office

once all the submitted documents for the billing has been verified and
checked for accuracy and authenticity. This will be signed by the Head of
the Implementing Office (i.e. Project Director) and will be approved by
the responsible official (at least an Assistant Secretary) with supervision
of the Project.
• Procedure
The Summary of Charges must contain the following information.

NO
claim.
3 Currency Indicate the currency component (in this
Component case Local Currency for Peso).
claim.


NO
5 % Recoupment for Indicate the percentage being recouped for
Advance Payment the advance payment as specified in the
Contract. This figure is the percentage of
the contract given as an advance payment
to the Consultant, normally 20%.
K Total Invoice Indicate the total invoice amount being
Amount billed, see Item 15 of the Invoice Summary
(Form L-10).
6 Amount of Indicate the amount to be recouped to pay
Recoupment for the advance payment. This is equivalent
to the percentage in Item 5 multiplied by
the total invoice amount (Item K) of
invoice being billed for the period. This
will be carried over to Item L of the
Executive Summary.
7 Total Remuneration Indicate the total remuneration being billed
for the period, see Item 10 of the Invoice
Summary.
8 Withholding This figure is equivalent to 1 minus the %
recoupment factor recoupment for advance payment (Item 5).
For example for a 20% advance payment,
this would be: 1.00-0.20 = 0.80.
9 EWT This is equivalent to the 2% (depending on
the contract) of the Total Remuneration
(Item 7) multiplied by the Withholding
recoupment factor (Item 8). This will be
carried over to Item M of the Executive
Summary.
10 EVAT This is equivalent to the 5% (depending on
the contract) of the Total Remuneration
(Item 7) multiplied by the Withholding
recoupment factor (Item 8). This will be
carried over to Item N of the Executive
Summary.
11 Total Withholding This is equivalent to the sum of 2%
(depending on the contract) EWT (Item 9)
and 5% (depending on the contract) EVAT
(Item 10). This will be carried over to Item
O of the Executive Summary.
12 Amount Due This is equivalent to the Total Invoice
Consultant Amount minus the Amount of Recoupment
(Item 6). This will be carried over to Item P
of the Executive Summary.


NO
13 Total Previous This is equivalent to the total amount of
Billing progress billing claim previously billed for
the applicable currency or component.
14 Total Invoice to This is equivalent to the sum of the total
Date previous billing (Item 13) plus the total
invoice amount approved (Item K) for this
billing period. See Item 13 of the Budgeted
Balance Summary.
15 Contract Amount Indicate the contract amount of the project
in each of the appropriate currency. The
amount of supplemental contracts must be
included if there’s any.
16 Remaining Balance This is equivalent to the Contract Amount
(Item 15) minus the Total Invoice to-date
(Item 14).
17 Certifying Official Indicate the name of the responsible
personnel of the Implementing Office
(PRINTED) and his/her designation. The
personnel concerned must sign on top of
this section.
least a Project Director of the
Implementing Office) and his designation
concerned must sign on top of this section
• Format
The Summary of Charges must follow the format given on the next
page.

B.III.1 Summary of Charges

III.2. Preparation of Executive Summary
The Executive Summary is a brief summary of the contractual

information of the project and the summary of the billing claim for the
period covered. The Implementing Office prepares this document to be
signed by the official (must be at least an Assistant Secretary) responsible
with the supervision of the project.
• Procedures
Executive Summary must contain the following information.

NO
1 Reference No. Indicate the Invoice No. of the claim.
2 Date Indicate the date of preparation.
3 Thru Indicate the Department’s authorized
representative to sign the check, Special
Account Application or the Lending
Institution Direct Application for
Withdrawal.
4 Subject Indicate the currency being billed, the type
of services, the period of billing, the name
of the Consulting firm and the name of the
project.
5 Implementing Office Indicate the implementing office of the
project.
6 Reviewing Office Indicate the office responsible for the
review of the invoice.
7 Contractor Indicate the company name of the principal
consultant.
9 Contract Time Indicate the contract duration of the project.
Any additional time due to supplemental
contracts must be included also.
10 Effectivity of Indicate the start of the project.
Contract
11 Contract Expiry Indicate the expected date of the
Date completion of the project as provided for in
the contract or the supplemental contracts.


NO
12 Remarks Indicate the currency being billed (e.g. US
Dollars, Philippine Peso or UK Sterling).
13 Period Covered Indicate the start date and the end date of
the billing period.
14 Percentage of Indicate the percentage of recoupment for
Recoupment the Advance Payment.
15 Total Remuneration Indicate the total remuneration being billed
for the period, see Item 10 of the Invoice
Summary.
16 Withholding This is figure is equivalent to 1 minus the
recoupment factor % recoupment for advance payment (Item
5). For example for a 20% advance
payment, this would be: 1.00-0.20 = 0.80.
17 Endorsing Official Indicate the name and designation of the
Department’s responsible official (at least a
Project Director) to endorse the Executive
Summary. On top of this section the said
official must sign his/her name.
K Invoice Amount Indicate the total invoice amount being
billed, see Item K of the Invoice Summary
(Form L-10).
L Amount of See Item 6 of the Summary of Charges
Recoupment (Form L-14).
M EWT See Item 9 of the Summary of Charges
(Form L-14).
N VAT See Item 10 of the Summary of Charges
(Form L-14).
O Total Withholdings See Item 11 of the Summary of Charges
(Form L-14).
P Amount Due to See Item 12 of the Summary of Charges
Consultant (Form L-14).
• Format
The Executive Summary must follow the format given on the next
page.

B.III.2 Executive Summary

III.3. Preparation of Disbursement Voucher
The Disbursement Voucher is the Department’s Official Payment

Document. This document is what CFMS uses to process the payment
request. This will be filled up first in the Implementing Office and will be
reviewed/processed in the CFMS.
• Procedures
The Implementing Office must fill up the upper portion of the

Disbursement Voucher with the following information:

NO
document.
(format: 999-999-999-000).
Contract.
6 Paying Agency Place DPWH and the Implementing
Office.
7 Purpose Place the payment purposes to include
the categories being billed for, the type
of the service and the name of the
project.
K Total Invoice Amount Indicate the total invoice amount being
billed, See Item K of the Invoice
Summary.
8 Withholding Tax The computation of the EWT and
Computation EVAT is shown here. See Form L14
and L15.


NO
L Amount of Recoupment See Item 6 of the Summary of Charges
(Form L-14).
M EWT See Item 9 of the Summary of Charges
(Form L-14).
N VAT See Item 10 of the Summary of
Charges (Form L-14).
P Net This is the amount that is due to the
Consultant after deducting the
withholding and the recoupment. See
Item 12 of the Summary of Charges
(Form L-14).
9 Payable by Loan This is the amount that is payable by
Proceeds loan proceeds. It is equivalent to the
invoice total without VAT (Item 13 –
Invoice Summary) minus the amount
of recoupment (Item L) multiplied by
the percentage of the Peso (Local
Component) covered by loan
proceeds.
10 Payable by GOP This is the amount payable by the
Government of the Republic of the
Philippines (GOP) in figures through
this Voucher. It is computed as Net
amount due to the Consultant (Item P)
minus the amount payable by the Loan
Proceeds (Item 9).
11 Payable by GOP in words Indicate the amount payable by GOP
in words.
12 Voucher Approving Indicate the name of responsible
Official official (at least an Undersecretary)
and his designation approving the
Voucher. In the case of the first
progress billing, the Secretary must be
the Voucher approving official.
• Format
Disbursement Voucher must follow the format on the next page.

B.III.3 Disbursement Voucher
Form L-16
•

III.4. Preparation of Certification per Department Order No. 55 Series of 1988
This document will be prepared by the Implementing Office and must

be signed by the Head of Implementing Office certifying that all the
requirements and supporting papers pursuant to Department Order
No. 55, series of 1988 have been complied with, reviewed and found
in order by the Implementing Office.
• Procedure
The Certification per Department Order No. 55 Series of 1988 must

contain the following information.

NO
Certification
2 Name of the Project Indicate the name of the Project
Consultant
in figures the claims for Progress Billing
Payment.
printed name.
• Format
The Certification per Department Order No. 55, Series of 1988 must
follow the format given on the next page.

B.III.4 Certification per Department Order No. 55 Series of 1988

III.5 Preparation of Special Account Withdrawal Application

amount due to the Consultant from the Loan Proceeds thru the Special
Account, if applicable. This form will be prepared in conjunction with the
FCDU Fund Transfer Slip which will be discussed in the next section.
This form should only be used if payment is being paid out of the Special
Account.
• Procedures


NO
payment.
document.
from CFMS.
CFMS.
from CFMS.
and the Loan No.
Loan Proceeds in words Loan proceeds (See Item No. 6 of the
Disbursement Voucher – Form L16) in
word.


NO
Q Amount payable from Indicate the amount payable from the
Loan Proceeds in figures Loan proceeds (See Item No. 6 of the
figures.
from CFMS.
No. where the payment will be
deposited or sent.
deposited or sent.
12 Remarks Place the payment purposes to include
of the service, the name of the project
and the period being billed for
payment.
by the CFMS.
claims.
• Format
The Special Account Withdrawal Application must follow the format on

the next page.

B.III.5 Special Account Withdrawal Application
Form L-18

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS Application No: 1
Date: _____________________
2
CARP BANK OF THE PHILIPPINES
3 Intramuros Branch
Intramuros, Manila 4
Attention : Mr. ROMEO MANLANGIT - Manager
5
Subject : Account No. 0014-0024-80
SA Highway Management Project
Loan 3430-PH
6
Sir:
Pursuant to the provision of DBM/DOF/COA Joint Circular No. 2-97 dated 21 March 7
1997, please debit the amount of PHP ONE MILLION SIX HUNDRED TWENTY SIX
THOUSAND TWO HUNDRED FORTY NINE & 18/100 ONLY ( P 1,626,249.18) from
Account No. 0014-0024-80 under the working fund for credit to the account of (Manager’s Q
Check).
9
8
PAYEE : BPR Consultants, Inc
ACCOUNT NO. : 999-088906-040 10
BANK : Singapore & Bangkok Bank 11
ADDRESS : SBB Tower, 8000 Ayala Avenue, Makati City
REMARKS :Payment of reimbursable expenses (per diem, local travel and vehicle rental,
communication costs, utilities and maintenance, project personnel, office
supplies, communication networks and others) during the period January 1-
31, 2000 in connection with the Consultancy Services Contract for the
12
Institutional Capacity Building (ICB) Project, under the Highway
Management Project (HMP)
Advise of Allotment No. : ___________________________________
Dated : ___________________________________
Obligation No. : ___________________________________ 13
N C A No. : ___________________________________
Very truly yours,
JUAN MATAPAT
PMO-ICB, Project Director 14
16 APPROVED:
PEDRO MAUNAWAIN ANGEL MALAPITAN

Undersecretary Undersecretary
Authorized Signatory Authorized Signatory

III.6 Preparation of the FCDU Transfer Slip
This document is the prescribed form by the Local Bank where the
Special Account is deposited. This form will be prepared in conjunction
with the Special Account Withdrawal Application in order to transfer the
amount of payment to the Consultant’s Bank Account. This form should
only be used if the payment is being paid out of the Special Account.
• Procedures


NO
document.
preferred mode of payment by he
Consultant.
word.
figures.
the Debit box.
from CFMS.
No. where the payment will be
deposited or sent.
deposited or sent.


NO
Application – Form L18.
claims.
• Format

B.III.6 FCDU Fund Transfer Slip
Form L-19
DATE:

2 For multiple transactions, please use one form for each transaction type and check applicable box below:
Telegraphic Transfer Demand Draft ; Manager’s Check In Foreign Currency US$ JPY Others UK Pounds Sterling
20 Ayala Ave. cor. Paseo de Roxas On-Us LBP Check No. ________________________________________
3 Salcedo Village, Makati City Debit my/our Savings/Current Account No. ________________________
Philippines
Cash
ONE MILLION SIX HUNDRED TWENTY SIX 5
THOUSAND TWO HUNDRED FORTY NINE & 18/100
4 PESOS ONLY.
On-Us LBP Check No. ________________________________________
(P 1,626,249.18) ; Debit my/our Savings/Current Account No. 0014-0024-80 6

Q FOR TELEGRAPHIC TRANSFER SPECIAL INSTRUCTION: 7
V A L I D A T I O N
Payee’s Account No. 999-088906-040
SINGAPORE & BANGKOK BANK

SBB TOWER, 8000 AYALA AVENUE
Makati City, Metro Manila
8 I/We hereby agree to be bound by the terms and conditions on the reverse side hereof.
9
T E L L E R’ S

signature appears below to receive the Demand Draft/Traveler’s Check applied for. 10
DPWH-PMO-IBRD NO.
Face Amount
Cable
Total
COPY 1 – ACCTG. DIV. 2-CASHIERING DIV. 3-CLIENT (All savings withdrawals must be accompanied by a passbook. This shall serve as your receipt when machine validated)

III.7 Preparation of Lending Institution Direct Application for Withdrawal
This document is the prescribed form by the Lending Institution if the

payment to the Consultant from the Loan Proceeds will be withdrawn
directly from the Lending Institution (instead of the Special Account).
The example provided is for World Bank Direct Application for
Withdrawal.
• Procedures


NO
(e.g. Philippine Peso for local
currency).
figures.


NO
12 Authorized Signatory Indicate the name of the authorized
Secretary) to sign this application.
application.
This application once signed must be sent to the Lending Institution with
the certified true copy of the Summary of Charges, the Executive
Summary, the Invoice Summary and the Invoice.
• Format
The Lending Institution Direct Application for Withdrawal must follow

the format on the next page.

B.III.7 Lending Institution Direct Application for Withdrawal

Form L-20
1
THE WORLD BANK 2

1. IBRD Loan No.: 3430 - PH . 3
or IDA Credit No.: _____________________
IBRD/IDA Ref. No.:05-______ or 14 - 4

Q
4. Please Pay Philippine Peso PhP 1,626,249.18 .
of the Agreement;

OR SUPPLIER (if different from payer) AND ACCOUNT NO. 999-088906-040 5
Makati City
6. PROCUREMENT DETAILS
a) CONTRACT OR PURCHASE ORDER
6 NUMBER AND DATE
OBJECTION NOTICE (complete for
contracts above prior review limit)
20 Ayala Avenue cor. Paseo de Roxsa
7
Salcedo Village
c)BRIEF DESCRIPTION OF GOODS, Makati City
8 WORKS OR SERVICES
Direct Payment
d) CURRENCY AND TOTAL AMOUNT OF
9 CONTRACT
PhP 84,892,756.00
Q COVERED BY THIS APPLICATION (net
of retention and other deductions)
PhP 1,626,249.18
BE FINANCED: BY THE WORLD BANK
10 SWIFT CODE:
INVOICE REFERENCES
11
12. By Republic of the Philippines 14. __________________________________________

13 Name of Borrower Signature(s) of Authorized Representative(s)
12
15. _________________________________________
13. ________________________________________
Date

Approved W/A No.

Form 1903 IE(1-92)
Krys/A:/M1/FORM.doc

III.8 Preparation of Fund Utilization Report
The Implementing Office must attach Fund Utilization Report. This ensures
that Implementing Office is monitoring the project’s funding. CFMS will
attach Obligation Request applicable to the billing.
See sample report below:
B.III.8 Fund Utilization Report

PART C. PROGRESS BILLING – FOREIGN ..... 103

I. Introduction .................................................................. 103
II. Verification of Documents ........................................... 104

II.1. Verification of Supporting Summary Personnel .................... 104
II.2. Verification of Supporting Summary International Travel.... 109
II.3. Verification of Supporting Summaries for Other Recoverable
Cost......................................................................................... 117
II.4. Verification of Invoice Summary .......................................... 121
II.5. Verification of Progress Billing Invoice ................................ 124
II.6. Verification of Budgeted Balance Summary Sheet ............... 127
II.7. Verification of Letter - Request of Consultant ...................... 130
III. Preparation of Forms ................................................... 133

III.1. Preparation of Summary of Charges ...................................... 133
III.2. Preparation of Executive Summary ....................................... 136
III.3. Preparation of Disbursement Voucher ................................... 139
III.4. Preparation of Special Account Withdrawal Application...... 142
III.5. Preparation of the FCDU Transfer Slip ................................. 145
III.6. Preparation of Lending Institution Direct Application for
Withdrawal ............................................................................. 148

PART C. PROGRESS BILLING – FOREIGN

This section provides the information necessary to verify and process the progress
claim of the consultant, as provided in the contract between DPWH and the
consultant.
I. Introduction
consultant billing for progress billing. It also includes the procedures in the
STEP ACTION
completeness. The billing for progress billing should have the
• Letter – Request of Consultant

• Invoice
• Invoice Summary
• Supporting Summary Personnel
• Supporting Summary International Travel
• Supporting Summary Other Recoverable Cost
• Budgeted Balance Summary
Note: For Lump-sum contracts, Supporting Summary Documents,

Time Sheets and Official Receipts are not required.
The process of verification is listed on the next section.
Forms


documents.
Verification of Supporting Summary Personnel

NO.
1 Project Name This must be the name of the project as
specified in the contract, including
2 Consultant This must be complete and correct
Information Consultants information such as name
fax number and e-mail address as
USD for US Dollars)-nnnn(must start
with 0000)].
4 Date This must be the Invoice date.
(e.g. US Dollars or UK Sterling Pounds
- in this case US Dollars).
period.
period.


NO.
9 Name This must be the full name of the
personnel or consultants being billed
for the period. If there is any changes or
addition of personnel or consultants
named in the contract a copy of the
approved substitution or supplemental
contract must be provided. Project Staff
substitution does not require approval
from DPWH.
10 Designation This must be the position of the Foreign
Consultant as it specified in the
Contract.
11 Factor This must be the factor to be used in
consultant for the month covered. The
attached time sheet for each personnel
must be check thoroughly. The
numerator must indicate the number of
days worked by each personnel
(including holidays and travel days).
For months with 31 days, if a
Consultant worked for a full month the
factor should be 31/31, else the factor
will be the number of days worked over
30. For the month of February (i.e. 28
or 29 days), if a full month is worked
the denominator will be the actual days
of the month (i.e. 28 or 29), else the
denominator should be 30.
12 Monthly Rate This must be the monthly rate in
appropriate currency of each personnel
in accordance with the Contract.
multiplying to the corresponding
monthly rate (item 12) by the factor
(item 11) in two decimal places.
14 Total Factor This must be the sum of the factors
(item 11). ). For the Foreign
Consultants, this figure must be carried
over to Item-A of the Budgeted Balance
Summary, Form F-07.


NO.
15 Total Amount This must be the total remuneration for
the month: equivalent to the sum of the
remuneration of each personnel in the
category (Item 13). This figure must be
carried over to Item-B of Form F-05.
Consultant.
DPWH implementing Office (e.g.
authentic.
Designation(DPWH) of the DPWH Head of the
document.
• Sample Format
Sample formats of the Supporting Summary Personnel and the

Monthly Time Sheet are given on the next pages.

C.II.1 Supporting Summary – Personnel
Form F-01
1
Supporting Summary
2 Personnel
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
Invoice Number ICB-USD-0010 Purpose: US Dollars
8
To: January 31, 2000 12
Name Title Factor Monthly Rate Total 13
Robert Doe Project Manager 31/31 $ 25,250.00 $ 25,250.00
Mary Houston BPR Analyst 31/31 $ 25,250.00 $ 25,250.00
John Pacino BPR Analyst 28/30 $ 17,320.00 $ 16,165.33
Arnold Gore Technical Specialist 29/30 $ 18,438.00 $ 17,823.40
A
10 14
11
B
15
TOTAL 117/30 /////////// $ 84,488.73
CERTIFIED CORRECT
16
DATE:
17 ROBERT DOE
18 DATE:
JUAN MATAPAT

C.II.1 Supporting Summary – Personnel (Continuation)

Name: Arnold Gore

Location 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
U. S.
Location 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
Codes: Totals: 29
X = Work Day _______________
T = Travel Day
Arnold Gore Certified Correct:

Arnold Gore
eÉuxÜà WÉx
Robert Doe
ICB Project Manager
Juan Matapat
Juan Matapat

Verification of Supporting Summary International Travel

NO
1 Project Name This must be the project name as specified in
the contract, including acronym being used if
possible.
Information Consultants information such as name of the
company, address, telephone, and fax number
and e-mail address as specified in the Contract.
3 Invoice Number This must be the Invoice number with this
format [Acronym-Currency (e.g. USD for US
Dollars)-nnnn (must start with 0000)].
contract or on any amendment or supplemental
agreement.
6 Purpose This must be the currency being billed (e.g. US
Dollars or UK Sterling Pounds - in this case
US Dollars).
7 From This must be the start date of the billing period.
8 To This must be the end date of the billing period.
9 Name This must be the name of the consultant being
billed for International Travel.
10 Description This must be the description of the travel
including the origin and the destination and the
date of travel. For other currencies not in
accordance with the Contract, the date of
purchase of the ticket and the corresponding
BSP conversion rate must also be described.
11 Amount This must be the amount being reimbursed for
the international travel. The currency that will
be used shall be the currency stipulated in the
contract. For other currencies not in
accordance with the contract the BSP
conversion rate at the date the ticket was
purchased (see C.II.3) shall be used.


NO
12 Total Amount This must be total amount by adding all the
This figure must be carried over to Item-C of
the Invoice Summary, Form F-05.
13 Signature (Consultant) This has to have the signature of the authorized
14 Name & Designation This must be the name & designation of the
15 Signature (DPWH) This must be signed by the Head of the DPWH
Implementing Office (e.g. Project Director)
after all the entries in this form has been
verified to be correct and the attachments
complete and authentic.
16 Name & Designation This must be the name and designation of the
17 Signature Date This must be the date when the authorized
this document.
• Sample Format
A sample format of the Supporting Summary International Travel and

the sample attachments are given on the next pages.

C.II.2 Supporting Summary International Travel
Form F-02
1
Supporting Summary
2 International Travel
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

10
Name Description Amount 11

9 Arnold Gore Airfare(Manila-USA/Return) $ 2,928.45
C
12
TOTALS $ 2,928.45
CERTIFIED CORRECT
13
DATE:
14 ROBERT DOE
15 DATE:
JUAN MATAPAT

• Attachments
The following documents must be attached to the Supporting Summary –

International Travel.
Should there be a need for currency conversion and for Accounting

purposes, following is the BSP online link for the reference.
C.II.3 Exchange Rate as per Bangko Sentral ng Pilipinas

( URL: http://www.bsp.gov.ph/statistics/statistics_online.asp )

Attachment #1: Foreign Personnel Certification as to Purpose and

Cost of Travel – this is a mandatory attachment that should be issued by
the foreign personnel who made the travel.

Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
nd
2 Street, Port Area, Manila
Tel. Nos: +63 2 303-3088 Fax. +63 2 303-3085
January 3, 2000
CERTIFICATION
This is to certify that the airline ticket invoiced to DPWH for Arnold Gore was used
specifically for the Institutional Capacity Building (ICB) Project and was used for no
other purpose. In addition, I certify that the amount invoiced to DPWH for the said ticket
is the actual amount paid.
Arnold Gore
Arnold Gore
ICB Project Manager
Attachments: Certified true copy of the ticket

Attachment #2: Certified true copy of the ticket and Original Invoice
– this attachment serves as the official receipt/invoice of the cost of
international travel for reimbursement. The attachments will depend on
the payment information shown in the plane ticket as enumerated below:
Case 1 – the plane ticket will be accepted as the receipt and invoice if
it shows the actual amount paid (e.g. if it was purchased using a credit
card for payment as shown in the Attachment #2-Sample A in the next
page).
Attachment #2-Sample A – Certified true copy of the plane ticket

with information on the actual amount paid (e.g. purchased by credit
card). The encircled information below shows that the ticket was paid
using a credit card.

Case 2 - if the plane ticket does not show the actual payment made for its
purchase as shown in Attachment #2-Sample B.1, a copy of the Original
Invoice must be added to the attachment (see Attachment #2–Sample
B.2).
Attachment #2-Sample B.1 – Certified true copy of the plane ticket

without information on the actual amount paid (need to include
original copy of the Invoice, refer to the next page).

Attachment #2-Sample B.2 – Original copy of the Invoice (must be

submitted in conjunction with Attachment #2-Sample B.1 in the
preceding page).

Verification of Supporting Summaries for Other Recoverable Cost

NO
possible.
with 0000)].
period.
period.
9 Date This must be the date of purchase/
procurement of the goods/services to be
billed.
10 Vendor This must be the vendor’s name or the
or procured.
11 Description This must be the description of the
goods or services to be billed.
12 Amount This must be the amount of the
goods/services to be billed. The original
copy of the invoice, delivery receipt and


NO
13 Total Amount This must be the sum of the amounts to
be billed (item 12). This amount is
carried over to the corresponding
categories in the Invoice Summary
(Form F-05) and the Budgeted Balance
Summary (Form F-07).
Consultant.
DPWH Implementing Office (e.g.
authentic.
designation of the DPWH Head of the Implementing
(DPWH) Office.
document.
• Sample Format
Sample formats of the Supporting Summaries for Other Recoverable

Cost are given on the next pages.

C.II.3 Supporting Summary Other Recoverable Cost
Form F-03
1
Supporting Summary
2 Equipments &
Salcedo Village, Makati City Softwares
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9 01/04/00 Good Guys Various computer equipments $ 90,000.00
10
11
12
TOTALS $ 90,000.00 13 D
CERTIFIED CORRECT
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

C.II.3 Supporting Summary Other Recoverable Cost (Continuation)
Form F-04
1
Supporting Summary
2 Contingency
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8
Date Vendor/Name Description Amount

9 01/06/00 Microsoft Corporation Additional software for the $ 5,193.00
implementation of the DPWH
Communication Network
10
11
12
TOTALS $ 5,193.00
13 E
CERTIFIED CORRECT
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

Verification of Invoice Summary

NO
possible.
with 0000)].
period.
period.
8 Date This must be the end date of the billing
period.
9 Categories This must be the categories as specified
in the Contract.
B-E Carry-over category This must be the applicable category
total totals from Form F-01 to F-04.
10 Grand Total This must be the sum of the Items B, C,
D and E in two decimal places. This
amount would be carried over to Item F
of the Progress Billing Invoice.


NO
Consultant.
13 Recommending This must be signed by the Project
Official Signature Manager of the Implementing Office.
14 Recommending This must be the name and designation
Official of the Project Manager of the
15 Approving Official This must be signed by the Head of the
authentic.
16 Approving Official This must be the name and designation
of the DPWH Head of the Implementing
Office.
Consultant and the DPWH Head and
Project Manager of the Implementing
Office sign this document
• Sample Format
A sample format of the Invoice Summary is given on the next page.

C.II.4 Invoice Summary

Verification of Progress Billing Invoice

NO
1 Name of Project This must be the name of the project,
possible.
2 Consultant’s Information This must be the complete and accurate
Consultant’s information such as name
fax number, and e-mail address.
with 0000)].
5 Currency/Purpose This must be the currency being billed
period.
period.
$ for US Dollars) of the amount being
billed.
F Amount This must be the amount being billed in
Form F-05.
Consultant.


NO
13 Recommending Official This must be signed by the Head of the
this form has been verified to be
correct.
14 Recommending Official This must be the name and designation
document.
16 Attachments The entries here must be check with the
supporting summaries attachments with
this Invoice
17 Approving Official Signature of Approving
Signature Official for the Invoice
18 Approving Official Indicate the name of responsible
official (at least an Undersecretary) and
approving official.
• Sample Format
A sample format of the Progress Billing Invoice is given on the next

page.

C.II.5 Progress Billing Invoice

II.6 Verification of Budgeted Balance Summary Sheet

NO
1 Project Name This must be the Name of the
project, including acronym being
used if possible.
billed (e.g. US Dollars or UK
Sterling Pounds - in this case US
Dollars).
3 Note This must be any information that is
not applicable on the table of this
form such as if there is any Contract
Agreement.
4 Category This must be categories as
stipulated on the contract.
5 Budgeted Amount This must be the budgeted amount
for each category. The amount
would include the amount in the
original contract plus any amount
added or subtracted thru Contract
Agreement.
6 Budgeted Man- This must be the budgeted number
Months of man-months for
personnel/consultants.
7 Date This must be the last day of the
billing period.
8 This Invoice Amount This must be the corresponding
items B, C, D, and E on Invoice
Summary).
A This Invoice Man- This must be the total number of
month man-months for the billing period
by converting the Overall total
factor (Item 14 of Form F-01) from
a fraction to a number with two
decimal places.


NO
9 Total-to-Date Amount This must be the total amount at the
end of this billing period for each
10 Total-to-Date This must be the total number of
Man- Months man-months at the end of this
billing period.
11 Balance Amount This must be the balance amount
for each category. These amounts
will be equal to the budgeted
amount (item 5) minus the total-to
date amount (item 9).
12 Balance This must be the balance of man-
Man-Months months for the personnel. This will
be equal to the budgeted man-
months (item 6) minus the total-to
date man-months (item 10).
13 Totals This must be the sum of each
column.
Consultant.
Manager
18 Approving Official This must be signed by the Head of
Signature the DPWH Implementing Office
(e.g. Project Director) after all the
entries in this form has been
verified to be correct.
19 Approving Official This must be the name and
designation of the DPWH Head of
the Implementing Office.

• Sample Format
A sample format of the Budgeted Balance Summary Sheet is given

below.
C.II.6 Budgeted Balance Summary

nj

II.7 Verification of Letter - Request of Consultant

NO
1 Consultant This must be the Consulting firms
2 Project Name This must be the name of the project.
3 Agency Name This must be the agency name (i.e.
number).
4 Invoice Date This must be the date of preparation of
the invoice.
6 Reference This must be the type of service, name
of the project and the owner of the
project (i.e. DPWH).
7 Salutation This must be addressed to the
responsible official (see Item 5) of the
Department.
8 Invoice Number This must be the Invoice Number as it
appears on Item 3 of Form F-06.
9 Currency This must be the currency being billed
10 Currency Symbol This must be the symbol of the currency
being billed (e.g. $, £, Php).
11 Company Name This must be the company name of the
Code and the Swift Code)


NO
13 Signature This must be signed by the authorized
Project Manager).
(Consultant) representative of the Consultant and the
Company Name.
F Total Invoice This must be the total amount of the
Amount Invoice. See Item 10 of Form F-05.
• Sample Format
A sample format of the Letter – Request of Consultant is given on the

next page.

C.II.7 Letter – Request of Consultant
Form F-08

Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
2
nd
Tel. Nos: +63 2 303-3088 Fax. +63 2 303-3085
4 February 2, 2000

Manila, Philippines

6 of the Institutional Capacity Building (ICB) Project for the Department of 8
7 Dear Mr. Matapat:
Attached is Invoice Number ICB-USD-0010 for US Dollars in the amount of

$182,610.68 for the period covering January 1-31, 2000.
10
9
F Please make US Dollar payments to:
11 Account Number: 12345678
Banco Americana
100 Wilshire Blvd.
Los Angeles, CA 90002
12
Sort Code: 24 12 27
Swift Code: BANAMGMAA8JA
Very truly yours,

13
Robert Doe
ICB Project Manager

• Summary of Charges (C.III.1)

• Executive Summary (C.III.2)
• Disbursement Voucher (C.III.3)
• Special Account Withdrawal Application (C.III.4)
• FCDU Fund Transfer Slip (C.III.5)
• Lending Institution Direct Application for Withdrawal (C.III.6)
Note: For purely foreign currency billing, Fund Utilization Report is

required. (B.III.8 )
Preparation of Summary of Charges
The Summary of charges will be prepared by the Implementing Office

once all the submitted documents for the billing has been verified and
check for accuracy and authenticity. This will be signed by the Head of
the Implementing Office (i.e. Project Director) and will be approved by
the responsible official (at least an Assistant Secretary) with supervision
of the Project.
• Procedure
The Summary of Charges must contain the following information.

NO
claim.
3 Currency Indicate the currency component (e.g.
Component Foreign Currency for US Dollars).
4 % Recoupment for Indicate the percentage being recouped for
Advance Payment the advance payment as specified in the
Contract. This figure is the percentage of
the contract given as an advance payment
to the Consultant, normally 20%.


NO
F Total Invoice Indicate the total invoice amount being
Amount billed, see Item 10 of the Invoice Summary
(Form F-05).
5 Amount of Indicate the amount to be recoup to pay for
Recoupment the advance payment. This is equivalent to
the percentage in Item 4 multiplied by the
total invoice amount (Item F) of invoice
being billed for the period. This will be
carried over to Item G of the Executive
Summary.
6 Amount Due This is equivalent to the Total Invoice
Consultant Amount (Item F) minus the Amount of
Recoupment (Item 5). This will be carried
over to Item P of the Executive Summary.
7 Total Previous This is equivalent to the total amount of
Billing progress billing claim previously billed for
the applicable currency or component.
8 Total Invoice to This is equivalent to the sum of the total
Date previous billing (Item 7) plus the total
invoice amount approved (Item F) for this
billing period. See Item 13 of the Budgeted
Balance Summary.
10 Remaining Balance This is equivalent to the Contract Amount
(Item 9) minus the Total Invoice to-date
(Item 8).
11 Certifying Official Indicate the name of the responsible
personnel of the Implementing Office
(PRINTED) and his/her designation. The
personnel concerned must sign on top of
this section.
least a Project Director) and his designation
concerned must signed on top of this
section.

C.III.1 Summary of Charges
• Format
The Summary of Charges must follow the format given below.
Form F-09

Manila
1
INSTITUTIONAL CAPACITY BUILDING (ICB) PROJECT
SUMMARY OF CHARGES
2
3
PERIOD COVERED *** JANUARY 1-31, 2000 ***
2 Consultancy Fees (US Dollar Component) $ 182,610.68

January 1-31, 2000 $ 182,610.68 F
TOTAL CHARGES $ 182,610.68 G
Less: 20% Recoupment of Advance Payment
4 (20% x $ 182,610.68) $ 36,522.14 5
H
F
Amount Due Consultant $ 146,088.54 6
=================
Total Previous Billing $ 4,037,849.71 7

Total Invoiced To-Date $ 4,220,460.39
8
Contract Amount (Including SA#2 and SA#3) $ 5,467,476.00
9
Remaining Balance $ 1,247,015.61
10
Certified Correct:
JOSE MAGPAYO
PMO Project Manager II 11
APPROVED FOR PAYMENT:
JUAN MATAPAT
12 PMO Project Director

Preparation of Executive Summary
The Executive Summary is a brief summary of the contractual

information of the project and the summary of the billing claim for the
period covered. The Implementing Office prepares this document to be
signed by the official (must be at least an Assistant Secretary) responsible
with the supervision of the project.
• Procedures
Executive Summary must contain the following information.

NO
1 Reference No. Indicate the Invoice No. of the claim.
2 Date Indicate the date of preparation.
3 Thru Indicate the Department’s authorized
representative to sign the check, Special
Account Application or the Lending
Institution Direct Application for
Withdrawal.
4 Subject Indicate the currency being billed, the type
of services, the period of billing, the name
of the Consulting firm and the name of the
project.
5 Implementing Office Indicate the implementing office of the
project.
6 Reviewing Office Indicate the office responsible for the
review of the invoice.
7 Contractor Indicate the company name of the principal
consultant.
9 Contract Time Indicate the contract duration of the project.
Any additional time due to supplemental
contracts must be included also.
10 Effectivity of Indicate the start of the project.
Contract
11 Contract Expiry Indicate the expected date of the
Date completion of the project as provided for in
the contract or the supplemental contracts.


NO
12 Remarks Indicate the currency being billed (e.g. US
Dollars or UK Sterling Pounds - in this
case US Dollars).
13 Period Covered Indicate the start date and the end date of
the billing period.
14 Percentage of Indicate the percentage of recoupment for
Recoupment the Advance Payment.
15 Endorsing Official Indicate the name and designation of the
Department’s responsible official (at least a
Project Director) to endorse the Executive
Summary. On top of this section the said
official must sign his/her name.
F Invoice Amount Indicate the total invoice amount being
billed, see Item 10 of the Invoice Summary
(Form F-05).
G Amount of See Item 5 of the Summary of Charges
Recoupment (Form F-09).
H Amount Due to See Item 6 of the Summary of Charges
Consultant (Form F-09).
• Format
The Executive Summary must follow the format given in the next
page.

C.III.2 Executive Summary

Form F-10

Manila
1
Reference No. _________________
Date: ________________________ 2
EXECUTIVE SUMMARY
For :: Secretary Gregorio
Rogelio L. 3
For Secretary R.Singson
Vigilar
Thru : U/Sec. Angel Malapitan
1. Subject: Invoice (in US Dollars) for Consultancy charges during the period January 1 - 4
31, 2000 in connection with BPR Consultants, Inc. Consultants’ Services Contract for the
development of the Institutional Capacity Building (ICB) Project.
5
2. Action Recommended : For Approval
3. Implementing Office : DPWH - Planning 6
4. Reviewing Office : CFMS
5. Contractor : BPR Consultants, Inc. 7
6. Contract Amount
(Including SA #2 and 8
SA #3) : P 84,892,756 (Local Currency Component)
$ 5,467,476 (US $ Currency Component) 9
£ 878,301 (UK Pounds Currency Component)
10
7. Contract Time : 38 Months and 17 days.
8. Effectivity of Contract : 14 April 1997. 11
9. Contract Expiry Date : 30 June 2000.
10. Remarks : 12
This Invoice is for Consultancy charges (US Dollar Component) during the
period January 1-31, 2000 13
Total Charges (Period: January 1-31, 2000) $ 182,610.68

F
Less: 20% Recoupment of Advance Payment
(20% x $ 182,610.68) 36,522.14 G
14 =============
H
Amount Due Consultant $ 146,088.54
JOSE MAKALINTAL 15
Designation

Preparation of Disbursement Voucher
The Disbursement Voucher is the Department’s Official Payment

Document. This document is what CFMS uses to process the payment
request. This will be filled up first in the Implementing Office and will be
reviewed/processed in the CFMS.
• Procedures
The Implementing Office must fill up the upper portion of the

Disbursement Voucher with the following information:

NO
document.
(format: 999-999-999-000).
Contract.
6 Paying Agency Indicate DPWH and the Implementing
Office.
7 Purpose Indicate the payment purposes to
include the categories being billed for,
the type of the service and the name of
the project.
8 Exchange Rate Exchange Rate on the last day of the
billing period (C.II.3).
K Total Invoice Amount Indicate the total invoice amount being
billed, See Item K of the Invoice
Summary.


NO
K1 Total Invoice in Local Indicate the total invoice amount (K)
Currency multiplied by Exchange Rate (8).
9 Payable by Loan This is the amount that is payable by
Proceeds loan proceeds. It is equivalent to the
invoice covered by loan proceeds.
9a Payable by Loan This is the amount that is payable by
Proceeds in Local loan proceeds (9) multiplied by the
Currency Exchange Rate (8).
10 Payable by GOP This is the amount payable by the
Government of the Republic of the
Philippines (GOP) in figures through
this Voucher. It is computed as Total
Invoice in Local Currency (Item K1)
minus the amount payable by the Loan
Proceeds in Local Currency (Item 9a).
11 Payable by GOP in words Indicate the amount payable by GOP
in words.
12 Voucher Approving Indicate the name of responsible
Official official (at least an Undersecretary)
and his designation approving the
Voucher. In the case of the first
progress billing, the Secretary must be
the Voucher approving official.
• Format
Disbursement Voucher and source of currency conversion must follow


C.III.3 Disbursement Voucher

Preparation of Special Account Withdrawal Application

amount due to the Consultant from the Loan Proceeds thru the Special
Account, if applicable. This form will be prepared in conjunction with the
FCDU Fund Transfer Slip which will be discussed in the next section.
This form should only be used if payment is being paid out of the Special
Account.
• Procedures


NO
payment.
document.
from CFMS.
CFMS.
from CFMS.
and the Loan No.
Summary of Charges– Form F-09) in
word.


NO
H Amount payable from Indicate the amount payable from the
figures.
Special Account.
deposited or sent.
12 Remarks Place the payment purposes to include
of the service, the name of the project
and the period being billed for
payment.
by the CFMS.
claims.
• Format
The Special Account Withdrawal Application must follow the format on

the next page.

C.III.5 Special Account Withdrawal Application

Form F-11
DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS Application No: 1
Date: _____________________
CARP BANK OF THE PHILIPPINES 4

Intramuros Branch
3 Intramuros, Manila
5
Attention : Mr. ROMEO MANLANGIT - Manager
Subject : Account No. 0025-0024-79 6

SA Highway Management Project
Loan 3430-PH
Sir:
7
Pursuant to the provision of DBM/DOF/COA Joint Circular No. 2-97 dated 21 March 1997,
please debit the amount of US$ ONE HUNDRED EIGHTY TWO THOUSAND SIX HUNDRED
TEN & 68/100 ONLY ( $ 182,610.68) from Account No. 0025-0024-79 under the working fund
for credit to the account of (Telegraphic Payment).
8
H
PAYEE : BPR Consultants, Inc 9
ACCOUNT NO. : 12345678 SORT CODE: 24 12 27 SWIFT CODE: BANAMGMAA8JA
BANK : Banco Americana 10
ADDRESS : 100 Wilshire Blvd., Los Angeles, CA 90002
11
REMARKS : Payment for Consultancy charges (US Dollar Component) during the period
January 1-31, 2000 in connection with the Consultancy Services Contract for the 12
Institutional Capacity Building (ICB) Project, under the Highway Management
Project (HMP)
Advise of Allotment No. : ___________________________________

Dated : ___________________________________ 13
Obligation No. : ___________________________________
N C A No. : ___________________________________
Very truly yours,
14
JUAN MATAPAT
PMO-ICB, Project Director
15 APPROVED:
PEDRO MAUNAWAIN ANGEL MALAPITAN

Undersecretary Undersecretary
Authorized Signatory Authorized Signatory

Preparation of the FCDU Transfer Slip
This document is the prescribed form by the Local Bank where the
Special Account is deposited. This form will be prepared in conjunction
with the Special Account Withdrawal Application in order to transfer the
amount of payment to the Consultant’s Bank Account. This form should
only be used if the payment is being paid out of the Special Account.
• Procedures


NO
document.
2 Foreign Currency Indicate an “X” in the appropriate box
of the Foreign Currency payment
requested as specified in the Contract.
preferred mode of payment by the
Consultant.
word.
figures.
the Debit box.
from CFMS.


NO
deposited or sent.
Application – Form F-11).
claims.
• Format

C.III.6 FCDU Fund Transfer Slip

Form F-12
DATE:

3 2
For multiple transactions, please use one form for each transaction type and check applicable box below:
; Telegraphic Transfer Demand Draft Traveler’s Check In Foreign Currency ; US$ JPY Others UK Pounds Sterling
4 20 Ayala Ave. cor. Paseo de Roxas On-Us LBP Check No. ________________________________________
Salcedo Village, Makati City Debit my/our Savings/Current Account No. ________________________
5 Philippines 6
ONE HUNDRED EIGHTY TWO THOUSAND SIX Cash
HUNDRED TEN & 68/100 US DOLLARS ONLY On-Us LBP Check No. ________________________________________
(US $ 182,610.68) ;
H Debit my/our Savings/Current Account No. 0014-0024-80
7
FOR TELEGRAPHIC TRANSFER SPECIAL INSTRUCTION:
V A L I D A T I O N
Payee’s Account No. 12345678 Sort Code: 24 12 27
Swift Code: BANAMGMAA8JA 8
9 BANCO AMERICANA
100 Wilshire Blvd. 10
I/We hereby agree to be bound by the terms and conditions on the reverse side hereof.
11
T E L L E R’ S

signature appears below to receive the Demand Draft/Traveler’s Check applied for.
DPWH-PMO-IBRD NO.
Face Amount
Cable
Total
COPY 1 – ACCTG. DIV. 2-CASHIERING DIV. 3-CLIENT (All savings withdrawals must be accompanied by a passbook. This shall serve as your receipt when machine validated)

Preparation of Lending Institution Direct Application for Withdrawal
This document is the prescribed form by the Lending Institution if the

payment to the Consultant from the Loan Proceeds will be withdrawn
directly from the Lending Institution (instead of the Special Account).
The example provided is for World Bank Direct Application for
Withdrawal.
• Procedures


NO
(e.g. US Dollars or UK Sterling
Pounds - in this case US Dollars).
figures.


NO
claims.
application.
This application once signed must be sent to the Lending Institution with
the certified true copy of the Summary of Charges, the Executive
Summary, the Invoice Summary and the Invoice.
• Format
The Lending Institution Direct Application for Withdrawal must follow


C.III.7 Lending Institution Direct Application for Withdrawal
Form F-13
IBRD – Project Management Office 1
THE WORLD BANK 2

1. IBRD Loan No.: 3430 - PH .
3
or IDA Credit No.: _____________________
IBRD/IDA Ref. No.:05-______ or 14 - 4

H
4. Please Pay U.S. Dollar USD 146,088.54 .
of the Agreement;

OR SUPPLIER (if different from payer) AND ACCOUNT NO. 12345678
Banco Americana 5
100 Wilshire Blvd.
6. PROCUREMENT DETAILS SWIFT CODE: BANAMGMAA8JA

6 a) CONTRACT OR PURCHASE ORDER
NUMBER AND DATE
SORT CODE : 24 12 27

OBJECTION NOTICE (complete for BPR Consultants, Inc. 7
contracts above prior review limit) 20 Ayala Avenue cor. Paseo de Roxsa
Salcedo Village
8 c)BRIEF DESCRIPTION OF GOODS, Makati City
WORKS OR SERVICES
Direct Payment
9 d) CURRENCY AND TOTAL AMOUNT OF
CONTRACT
USD 5,467,476.00
H COVERED BY THIS APPLICATION (net
of retention and other deductions)
USD 146,088.54
10 BE FINANCED: BY THE WORLD BANK
SWIFT CODE: 11
INVOICE REFERENCES
13 12. By Republic of the Philippines 14. __________________________________________ 12

Name of Borrower Signature(s) of Authorized Representative(s)
15. _________________________________________
13. ________________________________________
Date

Approved W/A No.

Form 1903 IE(1-92)
Krys/A:/M1/FORM.doc

CONSULTANCY BILLING GUIDLEINES (IMP. OFFICE)
PART D. FINAL PAYMENT ............................... 152

I. Introduction ................................................................ 152
II. Verification of Documents ......................................... 153

II.1 Verification of Applicable Forms and Attachments in Part B
and Part C .............................................................................. 153
II.2 Verification of BIR Clearance (Form 2555)......................... 153
II.3 Verification of the Inventory and Costing of Turned-over
Equipments ........................................................................... 155
III. Preparation of Forms ................................................. 159

III.1 Applicable Forms and Attachments in Part B and Part C .... 159
III.2 Other Required Forms .......................................................... 159
IV. Attachment ................................................................. 170

PART D. FINAL PAYMENT

This section provides the information necessary to verify and process the final
payment claim of the consultant, as provided in the contract between DPWH and
the consultant.
I. Introduction
additional requirement on the consultant billing for final payment. The
applicable documents and attachments described in the Progress Billing
described in Part B and Part C for local and foreign currency respectively, are
also required in the preparation of the Final Payment. It also includes the
procedures in the preparation of additional forms to be used.
Implementing Office
STEP ACTION
completeness. The claim for final payment should have the following
supporting documents discussed for Progress Billing in Part B and Part
C for local and foreign currency with the addition of BIR Clearance
(Form 2555) and the Inventory and Costing of Turned-over equipment
bought out of project funds and Invoice Receipt for said assets.
The process of verification for documents and attachments shall be the
same with the ones discussed under Part B and Part C. The process of
verification for BIR Clearance (Form 2555) and the Inventory and
Costing of Turned-over equipment bought out of project funds and the
Invoice Receipts is discussed in next page.
Forms of Part B and Part C


documents.
II.1 Verification of Applicable Forms and Attachments in Part B and Part C
The steps and processes in verifying the applicable documents in Part B and
Part C submitted by the Consultant will be the same as described in the said
sections.
II.2 Verification of BIR Clearance (Form 2555)
The Consultant must accomplish and attach the BIR Clearance Form 2555 as
part of the Final Payment requirement. The attachment must be original and
duly received by BIR.

NO.
1 Consultant This must be the Consultant Name,
Information Address, TIN, and RDO.
2 Project Information This must be Project Information
including the Name and Location.
3 Contract Information This must be the detail of the contract
including the contract amount, and
amounts previously collected and taxes.
Sample of BIR Form 2555 is shown on the following page:

D.II.1 BIR Clearance (Form 2555)

II.3 Verification of the Inventory and Costing of Turned-over Equipments
The previous Invoices submitted by the Consultant and the Contract

including amendments and supplemental agreement must be
thoroughly checked for all the equipment bought out of project funds.
All these equipments must be included in the Inventory submitted by
the Consultant and will form part of the claim for Final Payment.

NO.
1 Project Name This must be the project, including
2 Consultant This must be the name of the principal
Consultant.
3 Item This must be the description of the
equipment/item bought out of project
funds. The Serial No. of the equipment
if there’s any must also be included.
The items must match the items bought
out of project funds as shown/described
on the invoices claimed by the
Consultant as allowed in the Contract or
any amendment and supplemental
agreements entered into by the DPWH
and the Consultant.
4 Quantity This must be the quantity of the
particular equipment/item bought out of
project funds.
5 Unit Price This must be the unit price of the
project funds. The unit must price must
include the currency it was billed.
6 Amount This must be the total amount spent for
a particular equipment/item. This will
be the quantity (Item 4) multiplied by
the unit price (Item5).


NO.
7 Date Invoiced This must be the date the particular
funds was invoiced or reimbursed from
the Project.
8 Date Purchased This must be the date of purchased of
the particular equipment/item bought
out of project funds as it shows in the
official receipt.
• Sample Format
Sample formats of the Inventory and Costing of Turned-over

Equipment and supporting document are given on the next pages.

D.II.2 Inventory and Costing of Turned-over Equipment
Institutional Capacity Building (ICB) Project 2

1 Under Contract with BPR Consultants, Inc.
Inventory of Turned-over Equipments 5
3
6
4 Date Date
Qty. Item Unit Price Amount
Purchased Invoiced
5 Compaq Deskpro 2000 – $2,229.00 $11,145.00 16-Mar-00 Mar-00
Pentium II/233 MHz with 7
15" Color Monitor
CPU Serial # Monitor SN

Item #1 7815BMJ20160 826CF03DA284 8
Item #2 7815BMJ20241 826CF03DA925
Item #3 727BD26ED385 7815BMJ20238
Item #4 7816BMJ20060 727BD26ED381
Item #5 7815BMJ20238 826CF03DA055
2 APC Back 650MI Back- $155.00 $310.00 16-Mar-00 Mar-00

UPS
#1: SN QS9932224578
#2: SN QS9933122384
1 Compaq Proliant 5500 $9,482.50 $9,482.50 10-Apr-00 Apr-00
Xeon Pentium III 550Mhz
CPU SN: 3862C701
Monitor SN: 802BF23AD
1 Additional Xeon
Processor 550Mhz $2,028.00 $2,028.00 10-Apr-00 Apr-00
1 Additional 256 MB $999.00 $999.00 10-Apr-00 Apr-00
1 Additional 512 MB $1,901.00 $1,901.00 10-Apr-00 Apr-00
1 Compaq 4/8 DAT Tape
Drive $824.00 $824.00 10-Apr-00 Apr-00
2 Canon BJC-50 Printer
with cable
#1: SN AGQK049509
#2: SN AGQK043615 $346.73 $693.46 31-May-00 May-00
1 MS Office 97 Pro. $651.75 $651.75 20-Aug-97 Aug-97
1 ABC Flowchart 7.0 Up $158.99 $158.99 3-Oct-97 Oct-97
1 Norton Anti-virus for
Windows 95, 3.1 and DOS $72.07 $72.07 3-Oct-97 Oct-97
32 MS Office 97 Standard $544.00 $17,408.00 24-Dec-97 Dec-97
32 Norton Utilities for
Windows 95 V2.0 $91.00 $2,912.00 24-Dec-97 Dec-97
1 Samsung Air-Con 2.0 HP
SN 046407310 P 18,500.00 P 18,500.00 19-Jan-98 Jan-98
1 Copying Machine DC-
1856
SN 37034219 P 128,350.00 P 128,350.00 16-Apr-98 Apr-98
24 EXM 402 - Jr. Executive
Chair - Low Back P 3,450.00 P 82,800.00 19-Jan-98 Jan-98
18 CD 102 - Computer Table P 3,410.00 P 61,380.00 18-Mar-98 Mar-98
4 NCT 1895 - Conference
Table - 6 seater P 6,600.00 P 26,400.00 20-Mar-98 Mar-98

• Attachment
The sample format below will be the basis by the Supply and Property
Management Division (SPMD) together with the Inventory in the
issuance of the Property Clearance. If the equipments will be turned-over
to the SPMD at the completion of the project, there is no need for this
document.

III.1 Applicable Forms and Attachments in Part B and Part C
The Implementing Office will prepare the same forms described in
Part B and Part C. However, these are not the only forms to be
prepared to process the claims for final payment. These additional
forms are discussed in the next Section.
• Procedure
The information requirement and procedures in the preparation of the
applicable forms in Part B and Part C and its attachments will be the
same as discussed in those Sections.
III.2 Other Required Forms

The additional forms that must be completed are:
• Implementing Office Certificate of Clearance (D.III.2.a)
• Memo-Request to SPMD for the Issuance of SPMD Clearance
Certificate on Property Accountability (D.III.2.b)
• Certificate of Project Completion (D.III.2.c)
• Certification per Department Order No. 55 series of 1988
(D.III.2.d)
• Transmittal of Contract Documents re Final Completion of
Consulting Services duly received by Commission on Audit
(COA) with attached COA Checklist properly complied
(D.III.2.e)
III.2.a Preparation of the Implementing Office Certificate of Clearance
This Clearance is a pre-requisite by the Supply and Properties
Management Division (SPMD) for the issuance of the SPMD
Clearance Certificate on Property Accountability. It is issued by the
Head of the Implementing Office (at least a Project Director)
certifying that as per their records the Consultant has no property,
supply and financial accountabilities.

• Procedure
The Implementing Office Certificate of Clearance must contain the

following information.

NO
Clearance
Consultant
4 Loan Name/ No. Indicate the name of the loan package and
the loan number if applicable.
printed name.
• Format
The Implementing Office Certificate of Clearance must follow the

format given in the next page.

D.III.2.a Implementing Office Clearance Certificate

O FFICE O F THE SECRETARY
Manila
1
October 5, 2000
2
CLEARANCE CERTIFICATE
TO W HOM IT M AY CONCERN:
3
This is to certify that as per records of this Office, BPR CO NSULTANTS,
INC., Consultant of the Institutional Capacity Building (ICB) Project under the
IBRD-assisted Highway M anagem ent Project (Loan No. 3430-PH), has no property,
supply and financial accountabilities to our Office in connection with the said project.
4 This Certification is being issued as per request of the ICB in connection with
their claim for Final Paym ent on the above-m entioned project.
5
Juan M atapat
JUAN M ATAPAT
PM O Project Director

III.2.b Preparation of Memorandum –Request to SPMD for the

Issuance of the SPMD Clearance Certificate on Property
Accountability
This will be used in requesting the SPMD for the issuance of a

Clearance Certificate on Property Accountability as one of the pre-
requisite by the CFMS in processing the claim for Final Payment by
the Consultant.
• Procedure
The Inventory and Costing of Turned-over Equipment and certified

true copies of the Invoice Receipts must be attached to this Memo-
Request. The Memo-Request must contain the following information.

NO
Clearance.
Consultant.
printed name.
• Format
The Memorandum –Request to SPMD for the Issuance of the SPMD

Clearance Certificate on Property Accountability must follow the
format given on the next page.

D.III.2.b Memorandum –Request to SPMD for the Issuance of the SPMD

Clearance Certificate on Property Accountability

Manila
1
October 5, 2000
MEMORANDUM
FOR: The Director

AMMS
This Department
2
Attn: The Division Chief
Supply and Property Mgmt. Division
SUBJECT: SPMD Clearance Certificate on Property Accountability

for BPR CONSULTANTS, INC. on the Consultancy
Services Contract of the Institutional Capacity Building
(ICB) Project
In connection with the processing of the Final Payment for BPR 3

CONSULTANTS, INC. on the just completed Consultancy Services Contract for the
development and implementation of the Institutional Capacity Building (ICB)
Project, we would like to request for the issuance of the SPMD Clearance on
Property Accountability for the said project.
Attached for your reference are the Clearance Certificate from this Office and
copies of the Invoice Receipts of Properties turned-over in connection with the
implementation of the said project.
Your cooperation on this matter will be highly appreciated.
Juan Matapat
JUAN MATAPAT
PMO Project Director

III.2.c Preparation of Certificate of Project Completion

be signed by the Head of Implementing Office once the Consultant
has satisfactorily completed and turned-over all the Contract
requirement and deliverables.
• Procedure
The Certificate of Project Completion must contain the following

information.

NO
Clearance
Consultant
printed name.
• Format
The Certificate of Project Completion must follow the format given

on the next page.

D.III.2.c Certificate of Project Completion

Manila
1
October 6, 2000
CERTIFICATE OF COMPLETION
2
TO WHOM IT MAY CONCERN:
3
This is to certify that, per records of this Office, and in accordance with the
Contract and the corresponding Terms of Reference for the Institutional Capacity
4
Building (ICB) Project under the IBRD-assisted Highway Management Project
(Loan No. 3430-PH), BPR CONSULTANTS, INC. has satisfactorily completed and
turned-over to the DPWH all contract requirements and deliverables.
This certification is issued upon the request of BPR CONSULTANTS, INC. in

support of their claim for final payment for the above-mentioned project.
Juan Matapat
JUAN MATAPAT

III.2.d Preparation of Certification per Department Order No. 55 Series

of 1988

be signed by the Head of Implementing Office certifying that all the
requirements and supporting papers pursuant to Department Order
No. 55, Series of 1988 have been complied with, reviewed and found
in order by the Implementing Office.
• Procedure


NO
Certification
Consultant
in figures the claims for Final Payment.
printed name.
• Format

follow the format given on the next page.

D.III.2.d Certification per Department Order No. 55 Series of 1988

Manila
1
October 9, 2000
CERTIFICATION
2
In connection with the implementation of the Consultancy Services Contract of

3 the INSTITUTIONAL CAPACITY BUILDING (ICB) PROJECT, this is to certify
that BPR CONSULTANTS, INC. has submitted all the documentary requirements for
the processing of following Final Payment Claim, viz: 4
Currency Amount in Words Amt. (Figures)

Philippine Peso NINE HUDRED SIXTY EIGHT
THOUSAND SEVEN HUNDRED SIX &
91/100 PESOS P 968,706.91
US Dollars THREE HUNDRED FIVE THOUSAND
EIGHT HUNDRED EIGHT & 02/100 US
DOLLARS $ 305,808.02
UK Pounds Sterling FIFTY EIGHT THOUSAND FIVE
HUNDRDED SIXTY EIGHT & 82/100 UK
POUNDS STERLING £ 58,568.82
This is to certify further that all requirements and supporting papers pursuant to
Department Order No. 55, series of 1988 have been complied with, reviewed and found 5
to be in order.
Juan Matapat
JUAN MATAPAT

III.2.e Transmittal of Contract Documents re Final Completion of

Consulting Services duly received by Commission on Audit
(COA) with attached COA Checklist properly complied
The Implementing Office must see to it that Transmittal of Contract

Documents re Final Completion of Consulting Services is provided
for inclusion on the Final Payment claim. It must be received by COA
and the corresponding Checklist of Requirements under COA Circular
No. 2009-002 dated May 18, 2009 must be complied.
The COA checklist include:
1. Procurement Program/Program of Work which is basically the

Terms of Reference (TOR);
2. Certificate of Availability of Funds (CAF);
3. Advertisements in newspapers of general circulation
4. Abstract of bids supported by winning bidder’s offer and bid
tenders of other participants;
5. Letter of Award/Notice to Proceed;
6. Performance Bond of Winning Bids
7. Contract (original);
8. Certificate of Completion;
9. Original Invoice/Official Receipts
Sample Transmittal is given on the next page.

D.III.2.e Transmittal of Contract Documents re Final Completion of

Consulting Services duly received by Commission on Audit (COA)

IV. Attachment
The Implementing Office must see to it that the SPMD Clearance Certificate
on Property Accountability is provided for inclusion on the Final Payment
claim to be sent to the CFMS.
This document must be secured by the Consultant and the Implementing

Office from the Supplies and Property Management Division (SPMD) of
AMMS certifying that the Consultant has no property and/or money
accountability with SPMD-AMMS.
• Procedure
This Document will be released by the SPMD after their representative,

the Consultant representative and the Implementing Office
representative has already conducted an inventory of the turned-over
equipment bought out of the project funds and other requirements
specified in the earlier portion of this Section.
• Format
Please see the sample format of the above-mentioned document on the

next page.

D.IV.1 SPMD Clearance Certificate on Property Accountability

GUIDELINES TO CONSULTANTS FOR

PREPARING CLAIMS FOR PAYMENT
December 2010
PREFIX
The purpose of this manual is to provide guidelines to Consultants on the

preparation and submission of payment claims to the Department. These
guidelines provide examples of documents that must be used and provide
directions on how these documents are prepared.
These guidelines cover the following types of payment claims:

◊ Advance Payment
◊ Monthly Progress Billing
◊ Final Payment
The Consultant should exert the utmost care in the preparation of its billing
and ensure that documents and amounts are prepared accurately. Inaccurate
billings will result in delays of payments.
All Claims, documents, forms, etc. must use the name of the principal
Consultant as listed in the Contract.
Claims must follow the Documents Tracking System (DoTS) Processing.

TABLE OF CONTENTS
PART A: ADVANCE PAYMENT - - - - - - - - - - - - - - - 2
PART B: PROGRESS BILLING – LOCAL - - - - - - - 25
PART C: PROGRESS BILLING – FOREIGN - - - - - 58
PART D: FINAL PAYMENT - - - - - - - - - - - - - - - - - 90

PART A. ADVANCE PAYMENT ................................. 2
I. Introduction ............................................................................ 2
II. Preparation of Forms ............................................................. 4

II.1. Preparation of Letter - Request of Consultant ..................................... 4
II.2. Preparation of Certification of Mobilization of the Consultant’s
Personnel.............................................................................................. 9
II.3. Preparation of Advance Payment Invoice ......................................... 11
III. Attachments........................................................................... 14
III.1. Advance Payment Security in the form of Bank Guarantee ............. 15
III.2. Copy of Approved Contract .............................................................. 17
III.3. Certification of Availability of Funds ............................................... 19
III.4. Copy of the Resolution of Award ...................................................... 20
III.5. Copy of Notice to Proceed................................................................. 23

CONSULTANCY BILLING GUIDELINES (CONSULTANT)
Part A. Advance Payment

This section provides the information necessary to prepare the claim for an advance
payment to the Consultant, when the contract between DPWH and the Consultant
allows it.
I. Introduction
DPWH shall upon a written request of the Consultant, make an advance payment to
the Consultant in an amount specified in the contract. This can be made in lump-
sum or in two releases as allowed in the contract between the Department and the
Consultant. If the contract allows Advance Payment in multiple currencies, each
currency must have a separate request and set of documents.
This section is divided into two parts: First Release of Advance Payment and the
Final/Lump-sum Release of Advance Payment. If the Consultant wants to claim for
an advance payment immediately upon award of the Contract, 50% of the Advance
Payment can be requested if the Contract allows it using the documents and
procedures for the First Release of Advance Payment. However, if the Consultant
wants to claim 100% of the Advance Payment in lump-sum, follow the documents
and procedures stated in the Final/Lump-sum Release of Advance Payment section.
The Consultant’s billing for advance payment must contain the listed supporting
documents and arranged as follows:
(Listed next to the document is the Section that pertains to preparation of that
document.)
First Release of Advance Payment
The Consultant upon award of the Contract can request payment equivalent
to 50% of the allowable Advance Payment.
The required documents for this section are the following:

• Letter –Request of Consultant (A.II.1.)
• Advance Payment Invoice (A.II.3.)
• Advance Payment Security in the form of Bank Guarantee (III.1)
• Certified True Copy of Approved Contract (III.2)
• Certificate of Availability of Funds (III.3)
• Certified True Copy of Resolution of Award (III.4)
• Certified True Copy of the Notice to Proceed (III.5)

The Security required for the Advance Payment must be equal to or greater than the
amount being requested. The Security instrument includes Bank Guarantee, Letter
of Credit or Surety Bond as specified in the Contract.
Final/Lump-Sum Release of Advance Payment
This section will be used if the Consultant wants to claim 100% of the
Advance Payment in lump-sum or to claim the remaining 50% of the
Advance Payment (if the Consultant opted for a 50% release of the Advance
Payment upon award of the Contract) upon Certification that the
Consultant’s personnel and staff has substantially mobilized.
The required documents for this section are the same as mentioned in the
First Release of Advance Payment except the Consultant must add the
Certificate of Mobilization of Consultant’s Personnel (A.II.2)
Note:
The Consultant is required to submit the Letter-Request of Consultant and provide

the list of personnel and staff mobilized. The Certification of Mobilization of the
Consultant’s Personnel must be obtained from the Implementing Office, as an
original document. All other items shall be submitted as Certified True Copy
documents.

II. Preparation of Forms

The following section provides the format of the required forms for advanced
payments, and the procedures for completing them.

• Letter-Request of Consultant
• Certification of Mobilization of the Consultant’s Personnel (for
Final/Lump-sum Release of Advance Payment)
• Advance Payment Invoice
II.1. Preparation of Letter - Request of Consultant
The Consultant provides this document for the billing of advance payment.
This letter shall state that the Consultant has complied with all conditions of the
contract and requesting the Department for the release of advance/mobilization
payments. This letter/request is prepared on the Consultant’s letterhead. There
are three formats of the Letter - Request of Consultant (Release of Advance
Payment) exhibited on Section A.II.1 showing each type of request. The same
procedure is followed in preparing each format.
This will be prepared by the Consultant and submitted as an original copy.
• Procedure
The following are the steps for preparing the Letter-Request of Consultant:

NO
1 Date Indicate the date the letter request was
prepared.
2 Attention Indicate the name and designation of the
responsible official of the project (at least
a Project Director).
3 Reference Indicate the nature of the service and the
name of the Project (e.g. Technical
Consulting Services for BRP – Phase I).


NO
4 Advance Payment Security Indicate the type of advance payment
security (e.g. Unconditional Bank
Guarantee, Letter of Credit, or Surety
Bond.
5 Request Indicate the type of request for release of
advance payment. The consultant has two
options if allowed by the Contract. Option
A – the advance payment could be release
in two payments, the first, immediately
upon award of the Contract and the final,
personnel. Option B – 100% of the
advance payment in lump sum release,
personnel.
6 Amount in words Indicate the amount of advance payment
being requested in words to include the
currency (e.g. One Million & 00/100
Pesos).
7 Amount in Figures Indicate the amount of advance payment
being requested in figures
(e.g. P 1,000,000.00).
8 Currency Indicate the currency being requested for
advance payment as specified in the
Contract.
information where the payments should be
made (i.e. Name of the bank, Account
Number, Bank Address, Sort Code and
the Swift Code).
10 Project Manager Indicate the name and designation of the
(Signature) authorized representative of the
Consultant. He/she must affix his
signature on the space provided.
• Format
Letter - Request of Consultant must follow the format given on the next page.

A.II.1. Letter – Request of Consultant, Release of Advance Payment
Option A – Two Releases of Advance Payment (First Release)

Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
1 April 16, 1997

Manila, Philippines

and Highways (DPWH)
Sir:
Accordingly, may we request your good office to release the first 50% of the advance payment in
Local Currency – Philippine Peso immediately, as our Notice to Proceed was issued on April 7,
5 1997. 6
_______________________________________________ (P_______________). 7

Very truly yours,
Robert Doe
10 ICB Project Manager

Option A – Two Releases of Advance Payment (Final Release)

Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
1 April 16, 1997

Manila, Philippines

and Highways (DPWH)
Sir:
Accordingly, may we request your good office to release the final 50% of the advance payment in
Local Currency – Philippine Peso as we have substantially mobilized our staff in connection with
5 the implementation of the above-mentioned project. 6
_______________________________________________ (P_______________). 7
Very truly yours,
Robert Doe
ICB Project Manager

Option B – Lump Sum Release of Advance Payment

Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
1 April 16, 1997

Manila, Philippines

and Highways (DPWH)
Sir:
Accordingly, may we request your good office to release 100% of the advance payment in Local
Currency – Philippine Peso as we have substantially mobilized our staff in connection with the
5 implementation of the above-mentioned project. 6
_______________________________________________ (P_______________). 7
9 SBB Tower, 8000 Ayala Avenue
Very truly yours,
Robert Doe
ICB Project Manager

II.2. Preparation of Certification of Mobilization of the Consultant’s Personnel
The Certification of Mobilization of the Consultant’s Personnel must be

completed and obtain the appropriate approvals of DPWH (Project Manager if
applicable and Project Director) before the Release of Final/Lump-sum
Advance payment.
The Consultant needs to secure this document (with the appropriate approvals)
from the Implementing Office in original form prior to the submission of
billing.
• Procedure
Certification of Mobilization of the Consultant’s Personnel must contain the


NO.
1 Implementing Office Indicate the name of the concerned
2 Date Indicate the date the Certificate was
prepared.
3 Consultant Name Refer to Contract Agreement. This
must be the name of the prime
Contract.
4 Project Name Refer to Contract Agreement. This
must be the name of the project as
5 Project Location Refer to Contract Agreement. This
must be the location of the project as
6 Section of the Contract Refer to Contract Agreement. This
must be the specific section of the
Contract that deals with the Advance
Payments and its requirement.
7 Project Manager Project Manager (if applicable) must
sign this certification.
8 Project Director Project Director must counter-sign this
certification.

• Format
Certification of Mobilization of the Consultant’s Personnel must follow the

format given below:
A.II.2 Certification of Mobilization of the Consultant’s Personnel

Implementing Office 1
Port Area, Manila
2 Date
CERTIFICATION
This is to certify that Consultant Name has substantially mobilized their personnel
in connection with its contract for the Project Name in Project Location.
5
4
This certification is being issued to support the claim for the Final Release of the
Advance Payment pursuant to Section _________ of the Contract for the above
project.
6
7
Name and Signature
Project Manager
1 Implementing Office
8
Name and Signature
Project Director
1 Implementing Office

II.3. Preparation of Advance Payment Invoice
The Consultant provides this document as an Invoice for the billing of advance
payment. This must be prepared by the Consultant and must be countersigned
by the Project Director of the project.
• Procedure
The following are the steps for preparing the Advance Payment Invoice:

NO
1 Name of Project Indicate the name of the project
2 Consultant’s Information Indicate the name of the principal
Consultant, address, telephone number,
fax numbers and e-mail address if there is
any.
3 Invoice Number Invoice number must use the format
[Acronym-Currency (e.g. USD for US
Invoice.
5 Currency Indicate the Currency being billed for the
advance payment (in this case Philippine
Peso).
6 Purpose Indicate whether it is First Release
Advance Payment, Final Release/Lump-
sum Advance Payment.
7 Currency Symbol Indicate the currency symbol (e.g. PhP for
Philippine Peso; US$ for US Dollars – in
this case PhP).
8 Amount Indicate the amount in figures.
9 Consultant Name Indicate the company name of the
information where the payments should be
made (i.e. Name of the bank, Account
the Swift Code).


NO
11 Certifying Official Affix the signature of the Consultant’s
Signature Project Manager or authorized
representative.
12 Certifying Official Indicate the name of the Consultant’s
Project Manager.
13 Recommending Official For signature of the DPWH Project
Signature Director of the project.
14 Recommending Official Indicate the name of the Project Director.
15 Date of signing Indicate the date this document was
16 Attachments Describe the attachments with this
Invoice.
17 Approving Official For signature of the Secretary.
Signature
18 Approving Official Indicate the name of the Secretary.
• Format
Advance Payment Invoice must follow the format given on the next page.

A.II.3 Advance Payment Invoice

III. Attachments
The Consultant must secure and submit the following documents with the claim for
advanced payment: (Listed next to the document is the section where an example of
this document can be found).
• Original Advance Payment Security in the form of Bank Guarantee

(III.1)
• Certified True Copy Approved Contract (III.2)
• Certificate of Availability of Funds (III.3)
• Certified True Copy Resolution of Award (III.4)
• Certified True Copy Notice to Proceed (III.5)
pages.

III.1. Advance Payment Security in the form of Bank Guarantee

III.1 Advance Payment Security in the form of Bank Guarantee

(Continuation)

III.2. Copy of Approved Contract

III.2 Copy of Approved Contract (Continuation)
ROGELIO L. SINGSON
Secretary

III.3. Certification of Availability of Funds

III.4. Copy of the Resolution of Award

III.4 Copy of the Resolution of Award (Continuation)

III.4 Copy of the Resolution of Award (Continuation)
ROGELIO L. SINGSON
Secretary

III.5. Copy of Notice to Proceed

PART B. PROGRESS BILLING – LOCAL .......... 25

I. Introduction ................................................................... 25
II. Preparation of Forms .................................................... 26

II.1 Preparation of Supporting Summary Personnel –Local
Consultants/Project Staff ........................................................... 26
II.2 Preparation of Supporting Summary Per Diem......................... 32
II.3 Preparation of Supporting Summaries for Other Recoverable
Cost ............................................................................................ 36
II.4 Preparation of Invoice Summary ............................................... 45
II.5 Preparation of Progress Billing Invoice .................................... 48
II.6 Preparation of Budgeted Balance Summary ............................. 51
II.7 Preparation of Letter – Request of Consultant .......................... 54

PART B. PROGRESS BILLING – LOCAL

This section provides instructions to the Consultant on completing the monthly
progress payment claims. Each document that must be completed is listed separately
and instructions for completing the document are provided.
I. Introduction
The following are the documents and the information that must be provided by
the Consultant to support his monthly progress payment claims.
• Letter – Request of Consultant (B.II.7)

• Invoice (B.II.5)
• Invoice Summary (B.II.4)
• Supporting Summary Personnel-Local Consultants/Project Staff (B.II.1)
• Supporting Summary Per Diem (B.II.2)
• Supporting Summary Other Recoverable Cost (B.II.3)
• Budgeted Balance Summary (B.II.6)
Note: Lump-sum contracts do not require Supporting Summary Documents,

Time Sheets, and Official Receipts. The above-mentioned documents
must be arranged in the same order it is presented above.

The following section provides description of the forms that must be used and
the procedures for completing them.
II.1 Preparation of Supporting Summary Personnel –Local

Consultants/Project Staff
The Consultant prepares this document as a supporting document for the

Remuneration of Local Consultants/Project Staff. The amount would be
based on the Monthly Rate specified in the contract and the number of days
work (e.g. week days and holidays) of the individual personnel.
• Procedure
Supporting Summary Personnel Project Staff must contain the following

information:

NO.
1 Project Name Name of the project, including acronym
being used if possible
2 Consultant Consultants information such as name
Information of the company, address, telephone and
fax number and e-mail address
[Acronym-Currency(e.g. PHP for
Philippine Peso)-nnnn(must start with
0000)].
4 Date Date of the preparation of the
supporting summary.
5 Category Indicate the category as used in the
6 Purpose The currency being billed (in this case
Philippine Peso).
7 From Indicate the start date of the billing
period.
8 To Indicate the end date of the billing
period.


NO.
9 Name Indicate the full name of the Local
Consultant/Project Staff being billed for
the period. If there is any changes or
addition of Local Consultant named in
the contract a copy of the approved
substitution or supplemental contract
must be provided.
10 Designation Indicate the position of the Local
Consultant/Project Staff as it appears in
the Contract.
11 Factor Indicate the factor to be used in
Local Consultant/Project Staff for the
month covered. The numerator must
indicate the number of days worked by
each personnel (including holidays).
The denominator has to be on the basis
of the contract. Some contract may
have a 30 days/month or 22
days/month. The contract basis should
be used as the denominator. If the
contract specifies a 30 days/month, then
for months with 31 days, 30 should be
used as the denominator for personnel
who worked less than 31 days. For the
month of February (i.e. 28 or 29 days),
if a full month is worked the
denominator will be the actual days of
the month (i.e. 28 or 29), else the
denominator should be 30. The 22
days/month basis is usually applied to
personnel doing office work while the
30days/month basis is usually applied
to personnel doing field works or
assigned in the field.
12 Monthly Rate The monthly rate in appropriate
currency of each Local Consultant/
Project Staff in accordance with the
Contract.
13 Amount Remuneration of each consultant for the
month: equivalent to the corresponding
monthly rate (item 12) multiplied by the
factor (item 11) in two decimal places.


NO.
14 Total Factor The sum of the factors (item 11). For
the Local Consultants, this figure must
be carried over to Item-C of the
Budgeted Balance Summary, Form L-
12.
15 Total Amount Total Remuneration for the month:
equivalent to the sum of the
Remuneration of each consultant (item
13). This figure must be carried over to
Item-A/B of the Invoice Summary,
Form L-10.
16 Signature Signature of the authorized
Project Manager)
17 Name & Indicate the name and the designation
Designation of the authorized representative of the
(Consultant) Consultant.
18 Signature (DPWH) Signature of the Head of the DPWH
Implementing Office (e.g. Project
Director).
19 Name & Indicate the name and designation of
Designation(DPWH) the DPWH Head of the Implementing
Office.
20 Signature Date Indicate the date when the authorized
DPWH Head of the Implementing
Office sign this document.
• Format
Supporting Summary Personnel – Local Consultant/Project Staff must

follow the formats (Forms L-01 and L-02) given on the next page.

B.II.1 Supporting Summary – Personnel
Form L-01
1
Supporting Summary
2 Personnel-Project Staff
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8
To: January 31, 2000 12
Name Designation Factor Monthly Rate Total 13
Gregorio Roda Office Manager 18/21 P 36,750.00 P 31,500.00
Bernardino Aguirre Tech. Support Manager 19/21 P 34,650.00 P 31,350.00
Garry Magpantay Computer Specialist 21/21 P 21,976.50 P 21,976.50
Myla Mañalac Accountant 21/21 P 26,754.00 P 26,754.00
Doreen de Chavez Executive Secretary 19/21 P 18,154.50 P 16,425.00
Rodoulph Atienza Ofc. Automation Spclst 19/21 P 18,154.50 P 16,425.00
Marvin Palomeno Utility Personnel 21/21 P 7,140.00 P 7,140.00

14
10
A
TOTAL 138/21 /////////// P151,571.50 15
11
CERTIFIED CORRECT:
16
DATE:
17 ROBERT DOE
18 DATE:
JUAN MATAPAT

Form L-02
1
Supporting Summary
20 Ayala Avenue cor. Paseo de Roxas Personnel- 5
2
Salcedo Village, Makati City Local Consultants
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8
To: January 31, 2000 12
Name Designation Factor Monthly Rate Amount
Ana Ortega Senior I.S. Analyst 20/21 P 56,956.37 P 54,244.16

13
Elaine Vizconde Senior I.S. Analyst 19/21 P 62,652.00 P 56,685.14
Maria Beltran Senior I.S. Analyst 19/21 P 37,021.63 P 33,495.76
Maritess Enriquez Senior I.S. Analyst 19/21 P 51,260.72 P 46,378.75
Rey Catarroja Senior I.S. Analyst 19.5/21 P 35,597.72 P 33,055.03
Melchor Jeremias Senior I.S. Analyst 17/21 P 62,652.00 P 50,718.29
Jeremias Uy Senior I.S. Analyst 15/21 P 62,652.00 P 44,751.43
Jason Caguioa Senior I.S. Analyst 15/21 P 54,108.54 P 38,648.96
Teddy Manguray Senior I.S. Analyst 20/21 P 54,108.54 P 51,531.94
TOTAL 163.5/21 /////////// P 409,509.46 B

15
10
CERTIFIED CORRECT:
11
14 C
16 DATE:
ROBERT DOE
18 DATE:
JUAN MATAPAT

• Attachment
The original Monthly Time Sheet for each personnel must be attached as
supporting document for the Supporting Summary Personnel – Local
Consultant/Project Staff. A sample of the Monthly Time Sheet is shown
below.

Name: Garry Magpantay

Position: Computer Specialist
Location 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Manila X X X X X X X X X X
Location 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
Manila X X X X X X X X X X X
Codes: Totals: 21
X = Work Day _______________
H = Holiday
x = Half Day
Garry Magpantay Certified Correct:

Garry Magpantay
Gregorio Roda
Gregorio Roda
ICB Office Manager
Noted by:
eÉuxÜà WÉx
Robert Doe
ICB Project Manager

II.2 Preparation of Supporting Summary Per Diem
The Consultant prepares this document as a supporting document for the Per
Diem of Foreign Personnel. The amount would be based on the Daily Rate
specified in the contract and the number of days a particular personnel
stayed in the Philippines. The Per Diem daily rate is usually higher on the
first 60-days stay of the Consultant in the Philippines.
• Procedures
Supporting Summary Per Diem must contain the following information:

NO
1 Project Name Name of the project, including acronym being
used if possible
2 Consultant Consultants information such as name of the
Information company, address, telephone and fax number
and e-mail address
[Acronym-Currency (e.g. PHP for Philippine
Pesos)-nnnn (must start with 0000)].
4 Date Date of the preparation of the Invoice
5 Category Indicate the category as used in the contract or
on any amendment or supplemental agreement.
Philippine Peso).
7 From Indicate the start date of the billing period.
8 To Indicate the end date of the billing period.
9 Name Indicate the name of the Foreign Consultant
being billed for the Per Diem.
10 Description Indicate the description of the per diem being
billed (e.g. first 60 days or after 60 days).
11 No. of Days Indicate the number of days being billed for the
per diem. This figure will be taken from the
Monthly Time Sheet of each individual
Consultant.
12 Rate Indicate the daily rate as specified in the
Contract whether it for the first 60 days or after
60 days.
13 Amount This amount would be the number of days
(Item 11) multiplied by the Rate (Item 12).


NO.
14 Total Amount Indicate the total amount by adding all the
This figure must be carried over to Item-D of
the Invoice Summary, Form L-10.
15 Signature (Consultant) Signature of the authorized representative of
the Consultant.
16 Name & Designation Indicate the name and designation of the
Implementing Office (e.g. Project Director).
this document.
• Format
Supporting Summary Per Diem must follow the format given on the next
page.

B.II.2 Supporting Summary Per Diem

Form L-03
1
Supporting Summary
5
2 20 Ayala Avenue cor. Paseo de Roxas Per Diem
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8
To: January 31, 2000 12
Name Description #of days Rate Amount
Robert Doe Per diem(after 60 days) 31 P 1,500.00 P 46,500.00

13
Mary Houston Per diem(after 60 days) 31 P 1,500.00 P 46,500.00
John Pacino Per diem(after 60 days) 28 P 1,500.00 P 42,000.00
Arnold Gore Per diem(after 60 days) 27 P 1,500.00 P 40,500.00
Stephen Blaire Per diem(after 60 days) 28 P 1,500.00 P42,000.00
Kevin Vincent Per diem(after 60 days) 27 P 1,500.00 P 40,500.00
10
11
TOTAL 172 /////////// P 258,000.00 D
14
CERTIFIED CORRECT:
15 DATE:
ROBERT DOE
17 DATE:
JUAN MATAPAT

• Attachment
The original Monthly Time Sheet for each foreign personnel must be
attached as supporting document for the Supporting Summary Per Diem. A
sample of the Monthly Time Sheet is shown below.

Name: John Pacino

Location 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
U. S.
Location 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
Codes: Totals: 2928

X = Work Day _______________
T = Travel Day
]É{Ç ctv|ÇÉ Certified Correct:

John Pacino
eÉuxÜà WÉx
Robert Doe
ICB Project Manager
Juan Matapat
Juan Matapat

II.3 Preparation of Supporting Summaries for Other Recoverable Cost
The Consultant prepares these documents as a supporting document for

other Recoverable Cost such as but not limited to Local Travel and Vehicle,
Utilities and Maintenance, Communication Cost, Office Supplies,
Contingency and other recoverable cost as specified in the Contract.
• Procedures
The preparation of these supporting summaries will use only one format but
should be done separately for each category as it appear in the Contract or
any Contract Amendment/Supplemental Agreement and must contain the
following information.

NO
2 Consultant Consultants information such as name of
Information the company, address, telephone and fax
number and e-mail address
0000)].
Philippine Peso).
period.
period.
9 Date Indicate the date of
purchase/procurement of the
goods/services to be billed.
10 Vendor Indicate the vendor’s name or the
or procured.
11 Description Describe the goods or services to be
billed.


NO
12 Amount Indicate the amount of the goods/
services to be billed. The original copy
of the invoice, delivery receipt and
13 Total Amount The sum of the amounts to be billed
(item 12). This amount must be carried
over to the corresponding categories in
the Invoice Summary (Form L-10) and
the Budgeted Balance Summary (Form
L-15).
Project Manager)
15 Name & Indicate the name and the designation of
Designation the authorized representative of the
Director)
17 Name & Indicate the name and designation of the
designation DPWH Head of the Implementing
(DPWH) Office.
Notes:
1. Purchase and billing of service vehicle(s) of Consultants must be in

accordance with Department Order 03 Series of 2010 – Guidelines on the
Acquisition of Motor Vehicles for Use in Infrastructure Project
Supervision (or any subsequent or superseding Department Order) which
requires Department of Budget and Management (DBM) prior approval.
2. Purchase and billing of IT Equipment(s) of Consultants must be in

accordance with Department Order 49 Series of 2007 – Guidelines on the
Acquisition and Inventory of Information Technology (IT) Goods and
Services (or any subsequent or superseding Department Order) which
requires MIS prior approval.

• Format
Supporting Summaries for Other Recoverable Cost must follow the format
given below and on the next pages. For presentation purposes several Forms
are shown to illustrate different categories as presented in the Invoice
Summary and the Budgeted Balance Summary.
B.II.3 Supporting Summary Other Recoverable Cost

Form L-04
1
Supporting Summary
2 Local Travel & Vehicle
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9
11
01/04/00 ABC Rental Car Car rental, Isuzu(Jan 1-31, 2000) P 43,000.00
01/04/00 ABC Rental Car Car rental, Toyota(Jan 1-31, 2000) P 40,000.00 12
01/04/00 Peso Rent-a-Car Car rental, Terrano(Jan 1-31,2000) P 40,000.00
01/04/00 Peso Rent-a-Car Van rental, MBenz(Jan 1-31,2000) P 57,000.00
10
TOTALS P 180,000.00 13 E
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT


Form L-05
1
Supporting Summary
2 Utilities &
Salcedo Village, Makati City Maintenance
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9
11
01/12/00 Vira Pest Control Pest Control Treatment(Jan 2000) P 1,600.00

. . ICB Project Office and Conference .
. . Room . 12
01/19/00 Philcopy Maintenance including P 44,363.33
. . replacement of parts of Mita DC- .
. . 5590 .
10
TOTALS P 45,963.33 13 F
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT


Form L-06
1
Supporting Summary
2 Communication Cost
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9
11
01/10/00 AT & T International Calls ($73.15 P 2,960.53

. . converted @ P 40.4720/US$ .
12
10
TOTALS 16,703.98 13 G
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT


Form L-07
1
Supporting Summary
2 Office Suplies
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9
11
01/05/00 Reboot Computer Store Zip Disk P 900.00
01/07/00 Amazon Books(US$69.99 converted @ P P 2,825.92 12

. . 40.376/US$) .
01/12/00 Airfreight 2100, Inc. Fedex P 1,860.70
01/24/00 FNN Enterprises Various Office Supplies P103,451.13
01/31/00 Southgate Technologies HP 3909A Toner Cartridge P 19,050.00
10
TOTALS P 128,087.75 13 H
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

Form L-08
1
Supporting Summary
2 Communication
Salcedo Village, Makati City Network
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9
11
01/07/00 Western Telecoms Payment for installation of 5 E1 P 140,000.00

. . with DID/DOD and one (1) E1 .
. . Domestic Leased Line . 12
01/28/00 Alcaphones Payment for the cabling P 571,076.48
. . installation and related works at .
. . Central Office and NCR .
10
TOTALS P 711,076.48 13 I
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

Form L-09
1
Supporting Summary
2 Contingency
Tel Nos.: +63 2 988 -0100 Fax Nos.: +63 2 988 -0105 6
3 E -mail: bpr.consultant.com.ph
7
4
8

9
11
01/25/00 PhilToday Daily, Inc. Newspaper advertisement for P 75,926.00

. . Specific Procurement Notice of A1 .
. . published on Dec. 12,20&26, 1999 . 12
01/28/00 Maharlika Publishing Corp Newspaper advertisement for P 70,000.00
. . Specific Procurement Notice of B2 .
. . published on Dec. 12,20&26, 1999 .
10
TOTALS P 145,926.00 13 J
CERTIFIED CORRECT:
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

• Attachments
The original invoice, delivery receipt and official receipt must be attached
on the supporting summaries for Recoverable Cost and in the order it is
presented. Other original copy of documents that will show proof of
purchase or payments made (e.g. plane tickets, acknowledgement receipts)
or certified true copy of duly notarized Contract of Lease can also be
attached as supporting documents. For contingency, a certified true copy of
the DPWH authorization/approval to use the amount allocated must also be
attached in the supporting summary.
It is recommended that the original attachments be copied first on a bond

paper and then stapled the said original on the same bond paper.

II.4 Preparation of Invoice Summary
The Invoice Summary is a consolidation of the amounts to be billed in each

category specified in the contract, where expenses have been incurred in the
given period. This summary is broken down into Remuneration Cost and
Recoverable Cost.
• Procedures
The Invoice Summary must contain the following information.

NO
0000)].
Philippine Peso).
period.
period.
8 Date Indicate the end date of the billing
period.
9 Remuneration Indicate the categories that fall under
Categories remuneration such as Local Consultants
and Project Personnel as specified in the
Contract.
A/B Remuneration Indicate the applicable category totals
Carry-over category from Form L-01/ L-02.
total
10 Total Remuneration Indicate the sum of the category totals
for the categories under Remuneration.
12% of this amount will be added to the
Invoice as Value Added Tax (VAT). See
Item 14.


NO
11 Recoverable Cost Indicate the categories that fall under
Categories recoverable cost such as, but not limited
to Per Diem, Local Travel, Utilities and
Maintenance, Communication Costs,
Office Supplies and Contingency as
D-J Recoverable Cost Indicate the applicable category totals
Carry-over category from Form L-03 to L-09.
total
12 Sub-total Indicate the sum of the category totals
Recoverable Cost for the categories under Recoverable
Cost.
13 Total without VAT Indicate the sum of the Remuneration
sub-total (Item 10) and the Recoverable
Cost sub-total (Item 12).
14 VAT Indicate the equivalent of 12% of Item
10, rounded in two decimal places.
15 Grand Total Indicate the sum of the Total (Item 13)
and the VAT (Item 14) in two decimal
places. This amount would be carried
over to Item K of the Progress Billing
Invoice.
16 Certifying Official Signature of the authorized
Signature representative of the Consultant (e.g.
Project Manager)
17 Certifying Official Indicate the name and the designation of
the authorized representative of the
Consultant.
18 Recommending Signature of the Project Manager of the
Official Signature implementing Office.
19 Recommending Indicate the name and designation of the
Official Project Manager of the Implementing
Office.
20 Approving Official Signature of the Head of the DPWH
Signature implementing Office (e.g. Project
Director).
21 Approving Official Indicate the name and designation of the
Office.
22 Signature Date Indicate the date this document was

• Format
The Invoice Summary must follow the format given below.
B.II.4 Invoice Summary
Sample format of the Invoice Summary is given below.

II.5 Preparation of Progress Billing Invoice
The Consultant provides this document as an Invoice for the progress billing
payments. This must be prepared by the Consultant and must be
countersigned by the Project Director of the project.
• Procedures
The following are the steps for preparing the Progress Billing Invoice and
must contain the following information:

NO
1 Name of Project Indicate the name of the project
fax numbers and e-mail address if
there’s any.
[Acronym-Currency (e.g. PHP for
Philippine Peso)-nnnn (must start with
0000)].
4 Date Indicate the date of the preparation of
the Invoice.
5 Currency/Purpose Indicate the Currency being billed (e.g.
Philippine Peso).
period.
period.
8 Currency Symbol Indicate the currency symbol (in this
case PhP for Philippine Peso).
K Amount Indicate the amount being billed in
figures to two decimal places. This is the
carry-over amount from Item 15 of Form
L-10.
be made (i.e. Name of the bank, Account
the Swift Code).


NO
Project Manager)
Consultant.
13 Recommending Official Signature of the Head of the DPWH
Signature Implementing Office (e.g. Project
Director).
14 Recommending Official Indicate the name and designation of the
Office.
16 Attachments Describe the supporting summaries
attachments with this Invoice.
17 Signature of Approving Signature of Approving
Official Official for the Invoice
18 Name & designation of Indicate the name of responsible official
Approving Official (at least an Undersecretary) and his
designation approving the Invoice. In the
case of the first progress billing, the
Secretary must be the Invoice approving
official.
• Format
Progress Billing Invoice must follow the format given on the next page.

B.II.5 Progress Billing Invoice

II.6 Preparation of Budgeted Balance Summary
The Consultant prepares this document to monitor the financial status and
the utilization of the Consultant’s time of the project.
• Procedure

NO
1 Project Name Name of the project, including
acronym being used if possible
2 Currency The currency being billed (in this
3 Note Indicate any information that is not
applicable on the table of this form
such as if there is any Contract
Agreement.
4 Category Indicate the categories as specified
on the contract.
5 Budgeted Amount Indicate the budgeted amount for
each category. The amount would
include the amount in the original
contract plus any amount added or
subtracted thru Contract
Agreement.
6 Budgeted Man-Months Indicate the total budgeted number
of man-months for consultants. It is
suggested that the same be done
also for Project Staff.
7 Date Indicate the last day of the billing
period.
8 This Invoice Amount Indicate the corresponding total
items A, B, D, E, F, G, H, I and J
on Invoice Summary).


NO
C This Invoice Man- Indicate the total number of man-
month months for the billing period by
converting the Overall total factor
(Item 14 of Form L-02) from a
fraction to a number with two
decimal places.
9 Total-to-Date Amount Indicate the total amount at the end
of this billing period for each
10 Total-to-Date Indicate the total number of man-
Man- Months months at the end of this billing
period.
11 Balance Amount Indicate the balance amount for
each category. These amounts will
be equal to the budgeted amount
(item 5) minus the total-to date
amount (item 9).
12 Balance Indicate the balance of man-months
Man-Months for the personnel. This will be equal
to the budgeted man-months (item
6) minus the total-to date man-
months (item 10).
13 Totals Indicate the sum of each column.
Signature representative of the Consultant
(e.g. Project Manager)
15 Certifying Official Indicate the name and the
Manager
Director).
19 Approving Official Indicate the name and designation

• Format
Budgeted Balance Summary Sheet must follow the format provided below.
B.II.6 Budgeted Balance Summary

II.7 Preparation of Letter – Request of Consultant
The Consultant provides this document as the main cover letter for their
progress billing claims. This letter/request is prepared on the Contractor’s
letterhead.
• Procedures
The Letter Request of Consultant must contain the following information:

NO
1 Consultant Indicate the Consulting firm’s
nature of business, address, telephone and
fax number (incl. country and access
code) and e-mail address.
2 Project Name Indicate the name of the project.
3 Agency Name Indicate the agency name (i.e.
number).
4 Invoice Date Indicate the date of preparation of the
invoice.
the responsible official for the project (at
least a Project Director).
6 Reference Indicate the type of service, name of the
project and the owner of the project (i.e.
DPWH).
7 Salutation Salutation addressed to the responsible
official (see Item 5) of the Department.
8 Invoice Number Indicate the Invoice Number as it appears
on Item 3 of Form L-11.
9 Currency Indicate the currency being billed (in this


NO
10 Currency Symbol Indicate the symbol of the currency being
billed (e.g. $, £, Php).
11 Company Name Indicate the company name of the
be made (i.e. Name of the bank, Account
the Swift Code).
13 Signature Signature of the authorized representative
(Consultant) of the Consultant (e.g. Project Manager)
14 Name & Designation Indicate the name and the designation of
(Consultant) the authorized representative of the
Consultant and the Company Name.
K Total Invoice Indicate the total amount of the Invoice.
Amount See Item 15 of Form L10.
• Format
The Letter Request must follow the format given on the next page.

B.II.7 Letter – Request of Consultant
Form L-13

Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
2
nd
Tel. Nos: +63 2 303-3088 Fax. +63 2 303-3085
4 February 2, 2000

Manila, Philippines

6 8
of the Institutional Capacity Building (ICB) Project for the Department of
7 Dear Mr. Matapat: 9
Attached is Invoice Number ICB-PHP-0012 for Recoverable: Philippines Peso in the

amount of PhP2,102,946.60 for the period covering January 1-31, 2000.
10 Please make Peso payments to:

11 Account Number: 999-088906-040 K
12 Makati, Metro Manila, Philippines
Telephone Nos.: 814-0052
Fax Nos.: 817-5319
13 Very truly yours,
Robert Doe
ICB Project Manager

PART C. PROGRESS BILLING – FOREIGN ...... 58

I. Introduction .................................................................. 58
II. Preparation of Forms ................................................... 59

II.1 Preparation of Supporting Summary Personnel ......................... 59
II.2 Preparation of Supporting Summary International Travel ......... 64
II.3 Preparation of Supporting Summaries for Other Recoverable
Cost ............................................................................................. 72
II.4 Preparation of Invoice Summary ................................................ 77
II.5 Preparation of Progress Billing Invoice...................................... 80
II.6 Preparation of Budgeted Balance Summary............................... 83
II.7 Preparation of Letter – Request of Consultant ........................... 86

Part C. Progress Billing – Foreign

This section provides instructions to the Consultant on completing the monthly
progress payment claims. Each document that must be completed is listed
separately and instructions for completing the document are provided.
I. Introduction
The following are the documents and the information that must be provided
by the Consultant to support his monthly progress payment claims.
• Letter – Request of Consultant (C.II.7)

• Invoice (C.II.5)
• Invoice Summary (C.II.4)
• Supporting Summary Personnel (C.II.1)
• Supporting Summary International Travel (C.II.2)
• Supporting Summary Other Recoverable Cost (C.II.3)
• Budgeted Balance Summary (C.II.6)
Note: Lump-sum contracts do not require Supporting Summary Documents,

Time Sheets, and Official Receipts. The above-mentioned documents
must be arranged in the same order it is presented above.

II.1 Preparation of Supporting Summary Personnel
The Consultant prepares this document as a supporting document for the

Remuneration of Foreign Consultants. The amount would be based on the
Monthly Rate specified in the contract and the number of days work (e.g.
week days and holidays) of the individual personnel.
• Procedure
Supporting Summary Personnel Project Staff must contain the following

information:

NO.
2 Consultant Consultants information such as name
Information of the company, address, telephone and
fax number and e-mail address
[Acronym-Currency(e.g. USD for US
Dollars)-nnnn(must start with 0000)].
4 Date Date of the preparation of the
supporting summary.
6 Purpose The currency being billed(e.g. US
case US Dollars).
period.
period.


NO.
9 Name Indicate the full name of the Foreign
Consultant being billed for the period.
If there is any changes or addition of
Foreign Consultant named in the
contract a copy of the approved
substitution or supplemental contract
must be provided.
10 Designation Indicate the position of the Foreign
Consultant as it appears in the Contract.
11 Factor Indicate the factor to be used in
Foreign Consultant for the month
covered. The numerator must indicate
the number of days worked by each
personnel (including holidays and travel
days). For months with 31 days, if a
Consultant worked for a full month the
factor should be 31/31, else the factor
will be the number of days worked over
30. For the month of February (i.e. 28
or 29 days), if a full month is worked
the denominator will be the actual days
of the month (i.e. 28 or 29), else the
denominator should be 30.
12 Monthly Rate The monthly rate in appropriate
currency of each Foreign Consultant/
Project Staff in accordance with the
Contract.
13 Amount Remuneration of each consultant for the
month: equivalent to the corresponding
monthly rate (item 12) multiplied by the
factor (item 11) in two decimal places.
14 Total Factor The sum of the factors (item 11). For
the Foreign Consultants, this figure
must be carried over to Item-A of the
Budgeted Balance Summary, Form F-
07.


NO.
15 Total Amount Total Remuneration for the month:
equivalent to the sum of the
Remuneration of each consultant (item
13). This figure must be carried over to
Item-B of the Invoice Summary, Form
F-05.
Project Manager)
17 Name & Indicate the name and the designation
Designation of the authorized representative of the
Director).
19 Name & Indicate the name and designation of
Designation(DPWH) the DPWH Head of the Implementing
Office.
• Format
Supporting Summary Personnel – Foreign Consultant must follow the

formats (Form F-01) given on the next page.

C.II.1 Supporting Summary – Personnel
Form F-01
1
Supporting Summary
2 Personnel
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
3
E-mail: bpr.consultant.com.ph
7
4
8
To: January 31, 2000 12
Name Title Factor Monthly Rate Total 13
Robert Doe Project Manager 31/31 $ 18,000.00 $ 18,000.00
Mary Houston BPR Analyst 31/31 $ 17,500.00 $ 17,500.00
John Pacino BPR Analyst 28/30 $ 17,500.00 $ 16,333.33
Arnold Gore Technical Specialist 29/30 $ 16,602.93 $ 16,049.50
Peter Maguire Technical Specialist 30/30 $ 16,605.90 $ 16,605.90 A

10 14
11
B
15
TOTAL 147/30 /////////// $ 84,488.73
CERTIFIED CORRECT
16
DATE:
17 ROBERT DOE
18 DATE:
JUAN MATAPAT

• Attachment
The original Monthly Time Sheet for each personnel must be attached as
supporting document for the Supporting Summary Personnel. A sample
of the Monthly Time Sheet is shown below.

Name: Arnold Gore

Location 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
U. S.
Location 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
Codes: Totals: 29
X = Work Day _______________
T = Travel Day
Arnold Gore Certified Correct:

Arnold Gore
eÉuxÜà WÉx
Robert Doe
ICB Project Manager
Juan Matapat
Juan Matapat

II.2 Preparation of Supporting Summary International Travel
The Consultant prepares this document as a supporting document to

reimburse the cost of International Travel for Foreign Personnel. The
amount per round trip travel must not exceed the cost stipulated in the
Contract
• Procedures
The Supporting Summary International Travel must contain the following

information:

NO
1 Project Name Name of the project, including acronym being
used if possible
2 Consultant Consultants information such as name of the
Information company, address, telephone and fax number
and e-mail address
5 Category Indicate the category as used in the contract or
on any amendment or supplemental agreement.
6 Purpose The currency being billed (e.g. US Dollars or
UK Sterling Pounds - in this case US Dollars).
7 From Indicate the start date of the billing period.
8 To Indicate the end date of the billing period.
9 Name Indicate the name of the Foreign Consultant
being billed for International Travel.
10 Description Indicate the description of the travel including
the origin and the destination and the date of
travel. For other currencies not in accordance
with the Contract, the date of purchase of the
ticket and the corresponding BSP conversion
rate must also be described.


NO.
11 Amount Indicate the amount being reimbursed for the
international travel. The currency that will be
used shall be the currency stipulated in the
contract. For other currencies not in
accordance with the contract the BSP
conversion rate at the date the ticket was
purchased (see C.II.3) shall be used.
12 Total Amount Indicate the total amount by adding all the
This figure must be carried over to Item-C of
the Invoice Summary, Form F-05.
13 Signature (Consultant) Signature of the authorized representative of
the Consultant.
Implementing Office (e.g. Project Director).
this document.
• Format
Supporting Summary International Travel must follow the format given

on the next page.

C.II.2 Supporting Summary International Travel

Form F-02
1
Supporting Summary
2 International Travel
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

10
Name Description Amount 11

9 Arnold Gore Airfare(Manila-USA/Return) $ 2,928.45
C
12
TOTALS $ 2,928.45
CERTIFIED CORRECT
13
DATE:
14 ROBERT DOE
15 DATE:
JUAN MATAPAT

• Attachments
The following documents must be attached to the Supporting Summary –

International Travel.
Should there be a need for currency conversion and for Accounting

purposes, following is the BSP online link for the reference.
C.II.3 Exchange Rate as per Bangko Sentral ng Pilipinas

( URL: http://www.bsp.gov.ph/statistics/statistics_online.asp )

Attachment #1: Foreign Personnel Certification as to Purpose and Cost

of Travel – this is a mandatory attachment that should be issued by the
foreign personnel who made the travel.

Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
nd
2 Street, Port Area, Manila
Tel. Nos: +63 2 303-3088 Fax. +63 2 303-3085
January 3, 2000
CERTIFICATION
This is to certify that the airline ticket invoiced to DPWH for Arnold Gore was used
specifically for the Institutional Capacity Building (ICB) Project and was used for no
other purpose. In addition, I certify that the amount invoiced to DPWH for the said ticket
is the actual amount paid.
Arnold Gore
Arnold Gore
ICB Project Manager
Attachments: Certified true copy of the ticket

Attachment #2: Certified true copy of the ticket and Original Invoice
– this attachment serves as the official receipt/invoice of the cost of
international travel for reimbursement. The attachments will depend on
the payment information shown in the plane ticket as enumerated below:
Case 1 – the plane ticket will be accepted as the receipt and invoice if it
shows the actual amount paid (e.g. if it was purchased using a credit card
for payment as shown in the Attachment #2-Sample A in the next page).
Attachment #2-Sample A – Certified true copy of the plane ticket

with information on the actual amount paid (e.g. purchased by credit
card). The encircled information below shows that the ticket was paid
using a credit card.

Case 2 - if the plane ticket does not show the actual payment made for its
purchase as shown in Attachment #2-Sample B.1, a copy of the Original
Invoice must be added to the attachment (see Attachment #2–Sample
B.2).
Attachment #2-Sample B.1 – Certified true copy of the plane ticket

without information on the actual amount paid (need to include
original copy of the Invoice, refer to the next page).

Attachment #2-Sample B.2 – Original copy of the Invoice (must be

submitted in conjunction with Attachment #2-Sample B.1 in the
preceding page).

II.3 Preparation of Supporting Summaries for Other Recoverable Cost
The Consultant prepares these documents as a supporting document for

other Recoverable Cost in Foreign Currency such as but not limited to
International Travel, Equipment and Softwares, Contingency and other
recoverable cost as specified in the Contract.
• Procedures
The preparation of these supporting summaries will use only one format
but should be done separately for each category as it appear in the
Contract or any Contract Amendment/Supplemental Agreement and must

NO
6 Purpose The currency being billed (e.g. US
case US Dollars).
period.
period.
9 Date Indicate the date of
purchase/procurement of the
goods/services to be billed.
10 Vendor Indicate the vendor’s name or the
or procured.
11 Description Describe the goods or services to be
billed.


NO
12 Amount Indicate the amount of the goods/
services to be billed. The original copy
of the invoice, delivery receipt and
13 Total Amount The sum of the amounts to be billed
(item 12). This amount must be carried
over to the corresponding categories in
the Invoice Summary (Form F-05) and
the Budgeted Balance Summary (Form
F-07).
Project Manager)
implementing Office (e.g. Project
Director).
17 Name & Indicate the name and designation of the
designation DPWH Head of the implementing
(DPWH) Office.
DPWH Head of the implementing
• Format
Supporting Summaries for Other Recoverable Cost must follow the

format given on next pages. For presentation purposes several Forms are
shown in the next pages showing different categories as presented in the
Invoice Summary and the Budgeted Balance Summary.

C.II.3 Supporting Summary Other Recoverable Cost
Form F-03
1
Supporting Summary
2 Equipments &
Salcedo Village, Makati City Softwares
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8

9 01/04/00 Good Guys Various computer equipments $ 90,000.00
10
11
12
TOTALS $ 90,000.00 13 D
CERTIFIED CORRECT
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

C.II.3 Supporting Summary Other Recoverable Cost (Continuation)
Form F-04
1
Supporting Summary
2 Contingency
Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105 6
7
4
8
Date Vendor/Name Description Amount

9 01/06/00 Microsoft Corporation Additional software for the $ 5,193.00
implementation of the DPWH
Communication Network
10
11
12
TOTALS $ 5,193.00
13 E
CERTIFIED CORRECT
14
DATE:
15 ROBERT DOE
16 DATE:
JUAN MATAPAT

• Attachments
The original invoice, delivery receipt and official receipt must be

attached on the supporting summaries for Recoverable Cost and in the
order it is presented. Other original copy of documents that will show
proof of purchase or payments made (e.g. acknowledgement receipts) can
also be attached as supporting documents. For contingency, a certified
true copy of the DPWH authorization/approval to use the amount
allocated must also be attached in the supporting summary.
It is recommended that the original attachments be copied first on a bond

paper and then stapled the said original on the same bond paper.

II.4 Preparation of Invoice Summary
The Invoice Summary is a consolidation of the amounts to be billed in

each category specified in the contract, where expenses have been
incurred in the given period.
• Procedures
The Invoice Summary must contain the following information:

NO
5 Purpose The currency being billed (e.g. US
case US Dollars)
period.
period.
8 Date Indicate the end date of the billing
period.
9 Categories Indicate the categories as specified in the
Contract.
B-E Carry-over category Indicate the applicable category totals
total from Form F-01 to F-04.
10 Grand Total Indicate the sum of the Items B, C, D
and E in two decimal places. This
amount would be carried over to Item F
of the Progress Billing Invoice.


NO
Project Manager)
Consultant.
13 Recommending Signature of the Project Manager of the
Official Signature Implementing Office.
14 Recommending Indicate the name and designation of the
Official Project Manager of the Implementing
Office.
Director).
16 Approving Official Indicate the name and designation of the
Office.
• Format
The Invoice Summary must follow the format given on the next page.

C.II.4 Invoice Summary

II.5 Preparation of Progress Billing Invoice
The Consultant provides this document as an Invoice for the progress

billing payments. This must be prepared by the Consultant and must be
countersigned by the Project Director.
• Procedures
The following are the steps for preparing the Progress Billing Invoice and
must contain the following information:

NO
1 Name of Project Indicate the name of the project.
fax numbers and e-mail address if
there’s any.
4 Date Indicate the date of the preparation of
the Invoice.
5 Currency/Purpose Indicate the Currency being billed (e.g.
US Dollars).
period.
period.
8 Currency Symbol Indicate the currency symbol (e.g. $ for
US Dollars).
F Amount Indicate the amount being billed in
Form F-05.


NO
Project Manager)
12 Certifying Official Indicate the name and the designation
of the authorized representative of the
Consultant.
13 Recommending Official Signature of the Head of the DPWH
Signature implementing Office (e.g. Project
Director).
14 Recommending Official Indicate the name and designation of
the DPWH Head of the Implementing
Office.
16 Attachments Describe the supporting summaries
attachments with this Invoice
17 Approving Official Signature of Approving
Signature Official for the Invoice
18 Approving Official Indicate the name of responsible
official (at least an Undersecretary) and
approving official.
• Format
Progress Billing Invoice must follow the format given on the next page.

C.II.5 Progress Billing Invoice

II.6 Preparation of Budgeted Balance Summary
The Consultant prepares this document to monitor the financial status and
the utilization of the Consultant’s time of the project.
• Procedure

NO
1 Project Name Name of the project, including
acronym being used if possible
2 Currency The currency being billed (e.g. US
Dollars or UK Sterling Pounds - in
this case US Dollars)
3 Note Indicate any information that is not
applicable on the table of this form
such as if there is any Contract
Agreement.
4 Category Indicate the categories as specified
on the contract.
5 Budgeted Amount Indicate the budgeted amount for
each category. The amount would
include the amount in the original
contract plus any amount added or
subtracted thru Contract
Agreement.
6 Budgeted Man-Months Indicate the total budgeted number
of man-months for consultants. It is
suggested that the same be done
also for Project Staff.
7 Date Indicate the last day of the billing
period.
8 This Invoice Amount Indicate the corresponding total
amount for each category (see items
B, C, D and E on Invoice
Summary).


NO
A This Invoice Man- Indicate the total number of man-
month months for the billing period by
converting the Overall total factor
(Item 14 of Form F-01) from a
fraction to a number with two
decimal places.
9 Total-to-Date Amount Indicate the total amount at the end
of this billing period for each
10 Total-to-Date Indicate the total number of man-
Man- Months months at the end of this billing
period.
11 Balance Amount Indicate the balance amount for
each category. These amounts will
be equal to the budgeted amount
(item 5) minus the total-to date
amount (item 9).
12 Balance Indicate the balance of man-months
Man-Months for the personnel. This will be equal
to the budgeted man-months (item
6) minus the total-to date man-
months (item 10).
13 Totals Indicate the sum of each column.
Signature representative of the Consultant
(e.g. Project Manager)
15 Certifying Official Indicate the name and the
Manager
Director).


NO
19 Approving Official Indicate the name and designation
• Format
Budgeted Balance Summary Sheet must follow the format provided

below.
C.II.6 Budgeted Balance Summary

II.7 Preparation of Letter – Request of Consultant
The Consultant provides this document as the main cover letter for their
progress billing claims. This letter/request is prepared on the Contractor’s
letterhead.
This will be prepared by the Consultant and submitted as an original

copy.
• Procedures
The Letter Request of Consultant must contain the following information.

NO
1 Consultant Indicate the Consulting firm’s
2 Project Name Indicate the name of the project.
3 Agency Name Indicate the agency name (i.e.
number).
4 Invoice Date Indicate the date of preparation of the
invoice.
6 Reference Indicate the type of service, name of the
project and the owner of the project (i.e.
DPWH).
7 Salutation Salutation addressed to the responsible
official (see Item 5) of the Department.
8 Invoice Number Indicate the Invoice Number as it
appears on Item 3 of Form F-06.
9 Currency Indicate the currency being billed (e.g.
US Dollars or UK Sterling – in this case
US Dollars).


NO
10 Currency Symbol Indicate the symbol of the currency
being billed (e.g. $, £).
11 Company Name Indicate the company name of the
Project Manager)
(Consultant) Consultant and the Company Name.
F Total Invoice Indicate the total amount of the Invoice.
Amount See Item 10 of Form F-05.
• Format
The Letter Request must follow the format given on the next page.

C.II.7 Letter – Request of Consultant
Form F-08

Tel Nos.: +63 2 988-0100 Fax Nos.: +63 2 988-0105
2
nd
Tel. Nos: +63 2 303-3088 Fax. +63 2 303-3085
4 February 2, 2000

Manila, Philippines

6 of the Institutional Capacity Building (ICB) Project for the Department of 8
7 Dear Mr. Matapat:
Attached is Invoice Number ICB-USD-0010 for US Dollars in the amount of

$182,610.68 for the period covering January 1-31, 2000.
10
9
F Please make US Dollar payments to:
11 Account Number: 12345678
Banco Americana
100 Wilshire Blvd.
12
Sort Code: 24 12 27
Swift Code: BANAMGMAA8JA
Very truly yours,

13
Robert Doe
ICB Project Manager

PART D. FINAL PAYMENT ................................. 90

I. Introduction ................................................................... 90
II. Preparation of Forms .................................................... 91

II.1 Applicable Forms and Attachments in Part B and Part C ...... 91
II.2 Verification of BIR Clearance (Form 2555) .......................... 91
II.3 Inventory and Costing of Turned-over Equipments............... 93

Part D. Final Payment

This section provides instructions to the Consultant on completing the Final
Payment claims. The same documents and attachments described in the Progress
Billing described in Part B and Part C for local and foreign currency respectively,
will also be used in the preparation of the Final Payment. In addition to these the
BIR Clearance (Form 2555) and Inventory and Costing of Turned-over
Equipment bought out of project funds and Invoice Receipt (if there’s any) for
said assets will have to be submitted with the claims for Final Payment
I. Introduction
This section will discuss the documents needed to prepare the Final Payment
claim of the Consultant.
The preparation of the BIR Clearance (Form 2555) and Inventory and Costing
of Turned-over equipment bought out of project funds and Invoice Receipt for
said assets are discussed in the next page. If there is no equipment bought out
of project funds a Certification to that effect by the responsible official of the
project (at least by a Project Director) will have to be submitted with the
claim.

II.1 Applicable Forms and Attachments in Part B and Part C
The Consultant will use the applicable forms and attachments discussed
in Part B and Part C.
• Procedure
The information requirement and procedures in the preparation of the

applicable forms of Part B and Part C and its attachments will be the
same as discussed in those sections.
II.2 Verification of BIR Clearance (Form 2555)
The Consultant must accomplish and attach the BIR Clearance Form 2555 as
part of the Final Payment requirement. The attachment must be original and
duly received by BIR.

NO.
1 Consultant This must be the Consultant Name,
Information Address, TIN, and RDO.
2 Project Information This must be Project Information
including the Name and Location.
3 Contract Information This must be the detail of the contract
including the contract amount, and
amounts previously collected and taxes.
• Format
Sample of BIR Form 2555 is shown on the next page.

D.II.1 BIR Clearance (Form 2555)

II.3 Inventory and Costing of Turned-over Equipments
The Consultant prepares this document as a requirement in processing the

final billing/payment. This document will reflect the quantity, unit value
and the date of purchase of the equipments (e.g. Computer
Hardware/Software, Furniture, and other Non-expendable items) bought
by the Consultant out of the project funds, as specified in the Contract.
As a proof of turn-over, all Invoice Receipt for Property must be
attached.
• Procedure
The Inventory and Costing of Turned-over Equipments must contain the


NO.
2 Consultant Indicate the name of the principal
Consultant.
3 Item Indicate the description of the
funds. The Serial No. of the equipment
if there’s any must also be included.
4 Quantity Indicate the quantity of the particular
funds.
5 Unit Price Indicate the unit price of the particular
funds. The unit must price must include
the currency it was billed.
6 Amount Indicate the total amount spent for a
particular equipment/item. This will be
the quantity (Item 4) multiplied by the
unit price (Item5).


NO.
7 Date Invoiced Indicate the date the particular
funds was invoiced or reimbursed from
the Project.
8 Date Purchased Indicate the date of purchased of the
project funds as it shows in the official
receipt.
• Format
The Inventory and Costing of Turned-over Equipment must follow the

format given on the next page.

D.II.2 Inventory and Costing of Turned-over Equipment
Institutional Capacity Building (ICB) Project 2

1 Under Contract with BPR Consultants, Inc.
Inventory of Turned-over Equipments 5
3
6
4 Date Date
Qty. Item Unit Price Amount
Purchased Invoiced
5 Compaq Deskpro 2000 – $2,229.00 $11,145.00 16-Mar-00 Mar-00
Pentium II/233 MHz with 7
15" Color Monitor
CPU Serial # Monitor SN

Item #1 7815BMJ20160 826CF03DA284 8
Item #2 7815BMJ20241 826CF03DA925
Item #3 727BD26ED385 7815BMJ20238
Item #4 7816BMJ20060 727BD26ED381
Item #5 7815BMJ20238 826CF03DA055
2 APC Back 650MI Back- $155.00 $310.00 16-Mar-00 Mar-00

UPS
#1: SN QS9932224578
#2: SN QS9933122384
1 Compaq Proliant 5500 $9,482.50 $9,482.50 10-Apr-00 Apr-00
Xeon Pentium III 550Mhz
CPU SN: 3862C701
Monitor SN: 802BF23AD
1 Additional Xeon
Processor 550Mhz $2,028.00 $2,028.00 10-Apr-00 Apr-00
1 Additional 256 MB $999.00 $999.00 10-Apr-00 Apr-00
1 Additional 512 MB $1,901.00 $1,901.00 10-Apr-00 Apr-00
1 Compaq 4/8 DAT Tape
Drive $824.00 $824.00 10-Apr-00 Apr-00
2 Canon BJC-50 Printer
with cable
#1: SN AGQK049509
#2: SN AGQK043615 $346.73 $693.46 31-May-00 May-00
1 MS Office 97 Pro. $651.75 $651.75 20-Aug-97 Aug-97
1 ABC Flowchart 7.0 Up $158.99 $158.99 3-Oct-97 Oct-97
1 Norton Anti-virus for
Windows 95, 3.1 and DOS $72.07 $72.07 3-Oct-97 Oct-97
32 MS Office 97 Standard $544.00 $17,408.00 24-Dec-97 Dec-97
32 Norton Utilities for
Windows 95 V2.0 $91.00 $2,912.00 24-Dec-97 Dec-97
1 Samsung Air-Con 2.0 HP
SN 046407310 P 18,500.00 P 18,500.00 19-Jan-98 Jan-98
1 Copying Machine DC-
1856
SN 37034219 P 128,350.00 P 128,350.00 16-Apr-98 Apr-98
24 EXM 402 - Jr. Executive
Chair - Low Back P 3,450.00 P 82,800.00 19-Jan-98 Jan-98
18 CD 102 - Computer Table P 3,410.00 P 61,380.00 18-Mar-98 Mar-98
4 NCT 1895 - Conference
Table - 6 seater P 6,600.00 P 26,400.00 20-Mar-98 Mar-98

• Attachment
The sample format below must be used in the turn-over of equipment to

the Department’s official/personnel other than the Supply and Property
Management Division (SPMD). This format will be the basis by the
SPMD together with the Inventory in the issuance of the Property
Clearance. If the equipments will be turned-over to the SPMD at the
completion of the project, there is no need for this document.

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REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS

OFFICE OF THE SECRETARY

DEPARTMENT ORDER SUBJECT: UPDATED CONSULTANCY BILLING

The said guidelines are contained in two manuals, as follows:

1. The Manual containing the "Guidelines to Implementing Offices for

2. The Manual containing the "Guidelines to Consultants for Preparing

Implementation of the New Process on Payment of Contractors Claims for

GUIDELINES TO IMPLEMENTING OFFICES

The purpose of this manual is to provide guidelines to Implementing Offices

The “Guidelines to Consultants for Preparing Claims for Payment”

These guidelines cover the following types of payment claims:

The Implementing Office can be a Project Management Office (PMO) or

Claims must follow the Documents Tracking System (DoTS) Processing.

PART A: ADVANCE PAYMENT - - - - - - - - - - - - - - - 2

PART B: PROGRESS BILLING – LOCAL - - - - - - 49

PART C: PROGRESS BILLING – FOREIGN - - - - 103

PART D: FINAL PAYMENT - - - - - - - - - - - - - - - - -152

PART A. ADVANCE PAYMENT ................................. 2

II. Verification of Documents ................................................ 4

III. Preparation of Forms ...................................................... 22

IV. Attachments from the Implementing Office ................... 43

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (December 2010)

Part A. Advance Payment

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (December 2010) 2

Before the Implementing Office approves the Certification of Mobilization of

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (December 2010) 3

II. Verification of Documents

II.1 Verification of Letter-Request of Consultant

ITEM ITEM DESCRIPTION

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (December 2010) 4

ITEM ITEM DESCRIPTION

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (December 2010) 5

A.II.1. Letter – Request of Consultant, Release of Advance Payment

Option A – Two Releases of Advance Payment (First Release)

BPR Consultants, Inc.

1 April 16, 1997

Department of Public Works and Highways

Attention: Mr. Juan Matapat

Please make Peso payments to:

Your expeditious processing of this invoice would be appreciated.

Very truly yours,

Attachment: Invoice and Supporting Documents

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (December 2010) 6

A.II.1. Letter – Request of Consultant, Release of Advance Payment (Continuation)

Option A – Two Releases of Advance Payment (Final Release)

1 April 16, 1997

Department of Public Works and Highways

Attention: Mr. Juan Matapat

Your expeditious processing of this invoice would be appreciated.

Very truly yours,

Attachment: Invoice and Supporting Documents

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (December 2010) 7

A.II.1. Letter – Request of Consultant, Release of Advance Payment (Continuation)

Option B – Lump Sum Release of Advance Payment

BPR Consultants, Inc.

1 April 16, 1997

Department of Public Works and Highways

Attention: Mr. Juan Matapat

Your expeditious processing of this invoice would be appreciated.

Very truly yours,

Attachment: Invoice and Supporting Documents

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (December 2010) 8

II.2 Verification of Advance Payment Invoice