Chapter 2.

ACCOUNTING FORMS AND REPORTS

Sec. 29. Accounting Forms and Reports. – The

Accounting Forms and Reports constitute the means by which
financial transactions and information are reported and recorded in
the journals.

Sec. 30. Allotment and Obligation Slip (ALOBS). – The

Allotment and Obligation Slip (Annex 22) shall be used to record
allotments received and to request for obligation charged against the
allotments. It shall be prepared before processing the claim to ensure
that funds are available for the purpose.

Sec. 31. Journal Entry Voucher (JEV). – The Journal

Entry Voucher (Annex 23) shall be used for all transactions of the
government, whether cash receipts, cash/check disbursements or non-
cash transactions. It shall be prepared by the Accounting Unit based
on transaction documents presented. Accounting journal entries shall
be reflected therein and it shall serve as the basis for recording the
transactions in the appropriate journals.

Sec. 32. Disbursement Voucher (DV). – The Disbursement

Voucher (Annex 24) shall be used by local government agencies for
all money claims. The number shall be indicated on the DV and on
every supporting document of the claim. The supporting documents
shall be listed on the face of the voucher and in case more space is
needed, the back of the DV shall be used.

Sec. 33. Petty Cash Voucher (PCV). – The Petty Cash

Voucher (Annex 25) shall be used for disbursements out of the Petty
Cash Funds.

Sec. 34. General Payroll (GP). – The General Payroll

(Annex 26) shall be used for the payment of salaries, wages, overtime
pay, honoraria and other emoluments of government officers and
employees.

Sec. 35. Daily Wage Payroll (DWP). – The Daily Wage

Payroll (Annex 27) shall be used for claims of laborers/casual
employees and other daily wage earners.

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 Sec. 36. Index of Payment (IP). – The Index of Payment
(Annex 28) shall be used to record payments made to each employee,
supplier, and other agency creditor.

Sec. 37. Purchase Order (PO). – The Purchase Order

(Annex 29) shall be used to support purchase of equipment, supplies
and materials, etc.

Sec. 38. Purchase Request (PR). – The Purchase Request

(Annex 30) shall be used to request for the purchase of inventory/item
not available on stock and it shall be the basis of preparing the
Purchase Order.

Sec. 39. Acceptance and Inspection Report (AIR). – The

Acceptance and Inspection Report (Annex 31) shall be used to
acknowledge the receipt of supplies and equipment purchased and
inspection made thereof.

Sec. 40. Supplies Availability Inquiry (SAI). – The

Supplies Availability Inquiry (Annex 32) shall be used to inquire the
availability of supplies on stock from the Accounting Unit.

Sec. 41. Requisition and Issue Slip (RIS). – The

Requisition and Issue Slip (Annex 33) shall be used to request
supplies and materials that are carried in stock.

Sec. 42. Acknowledgement Receipt for Equipment

(ARE). – The Acknowledgement Receipt for Equipment (Annex 34)
shall be used to report on the receipt of property and equipment for
official use from the Property Officer.

Sec. 43. Summary of Supplies and Materials Issued

(SSMI). – The Summary of Supplies and Materials Issued (Annex
35) shall be prepared weekly by the Supply Officer and shall be used
by the Accounting Unit as a basis in preparing the JEV to record the
supplies and materials issued.

Sec. 44. Stock Card (SC). – The Stock Card (Annex 36)
shall be used to record all receipts and issuances of supplies. It shall
be maintained by the Supply and Property Unit for each item in
stock.

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 Sec. 45. Property Card (PC). – The Property Card (Annex
37) shall be used by the Supply and Property Unit to record the
acquisition, description, custody, disposal and other information
about the property, plant and equipment. It shall be kept for each
class of property, plant and equipment.

Sec. 46. Work, Other Animals and Breeding Stocks

Property Card (WOABSPC). – The Work, Other Animals and
Breeding Stocks Property Card (Annex 38) shall be used by the
Property Office to record details on the acquisition, birth of offspring
and disposition of work, other animals and breeding stocks.

Sec. 47. Check Register. – The Check Register (Annex 39)

shall be used to record all checks issued and where claimants shall be
required to acknowledge receipt of the check.

Sec. 48. Accountant’s Advice of Local Check

Disbursements. – An Accountant’s Advice of Local Check
Disbursements (Annex 40) shall be prepared by the Accountant daily
for each depository account, in four copies to be distributed as
follows:

Original – Bank
Duplicate – Accountant
Triplicate – Treasurer
Quadruplicate – Auditor

Sec. 49. Report of Collections and Deposits (RCD). –

The Report of Collections and Deposits (Annex 41) shall be prepared
by the following:

1. Collectors – for collections received and remittances

made.
2. Liquidating Officers – for collections received from
collectors and remittances to the Treasurer/Cashier.
3. Treasurer/Cashier – for collections received from
liquidating officers, taxpayers and other sources and
deposits to depository banks.

The RCD shall consist of four (4) sections, namely: Section

A for Collections; Section B for Remittances/Deposits; Section C for
the Report on the Accountability for Accountable Forms; and

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Section D for the Summary of Collections and Remittances/
Deposits.

Section A is composed of two parts: Part 1 for collections

made by collecting officers as well as the type of accountable forms
issued, serial numbers and amount of collections; and Part 2 for
collections made by liquidating officers/treasurers from collecting
officers. Section B presents remittances of collecting/liquidating
officers to treasurers and deposits of treasurers to depository bank.
Section C reports on the accountability for accountable forms which
shall include the name of forms and number, beginning balance,
received, issued and ending balance. Section D contains the summary
of collections and remittances/deposits and breakdown of collections
as to cash and details of checks received.

The accountable officer shall certify as to the correctness of

the report. The liquidating officer/treasurer shall verify the report
and acknowledge receipt of collections/remittances.

The report and all supporting documents shall be submitted

to the Accountant for the preparation of the JEV.

Sec. 50. Report of Accountability for Accountable

Forms (RAAF). – The Report of Accountability for Accountable
Forms (Annex 42) shall be used to report the quantity of accountable
forms received, issued or cancelled by the accountable officer as of
the end of the month.

Treasurers/Collectors/tellers and other accountable officers

shall render this report of accountability for accountable forms at the
end of the month for consolidation by the local treasurer. Such report
shall also be prepared in case of transfer of office or accountability
by the accountable officer.

Sec. 51. Consolidated Report of Accountability for

Accountable Forms (CRAAF). – The Consolidated Report of
Accountability for Accountable Forms (Annex 43) shall be prepared
by the Treasurer to consolidate the RAAF of accountable officers.
The consolidated report accompanied by the individual reports shall
be submitted to the unit auditor concerned for verification not later
than the fifth day of the ensuing month.

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 Sec. 52. Abstract of Real Property Tax Collections. –
The Abstract of Real Property Tax Collections (Annex 44) shall be
prepared by the accountant to facilitate the distribution of real
property tax collections. At the end of the month a copy of the
abstract shall be submitted to the Provincial Accountant for
reconciliation.

Sec. 53. Liquidation Report (LR). – The Liquidation

Report (Annex 45) shall be prepared by the concerned
employees/officers concerned to liquidate cash advances for travel or
for other purposes except those cash advances granted to
Regular/Special Disbursing Officer.

Sec. 54. Report of Disbursements (RD). – The Report of

Disbursements (Annex 46) shall be prepared by the
Accountable/Disbursing Officers to support the liquidation of their
cash advances. The report shall be certified as to correctness by the
Disbursing Officer and forwarded to the Accounting Unit for the
preparation of the JEV.

Sec. 55. Report of Checks Issued (RCI). – The Report of

Checks Issued (Annex 47) shall be prepared by the
Cashier/Disbursing Officers daily to report checks issued during the
period including cancelled ones.

Sec. 56. Report on the Physical Count of Inventories

(RPCI). – The Report on the Physical Count of Inventories (Annex
48) shall be used to report the physical count of supplies by type of
inventory as of a given date. It shows the balance of inventory items
per cards and per count and shortage/overage, if any.

Sec. 57. Report on the Physical Count of Property,

Plant and Equipment (RPCPPE). – The Report on the Physical
Count of Property, Plant and Equipment (Annex 49) shall be used to
report the physical count of property, plant and equipment by type as
of a given date. It shows the balance of property and equipment per
cards and per count and shortage/overage, if any.

Sec. 58. Waste Materials Report (WMR). – The Waste

Materials Report (Annex 50) shall be used to report all waste
materials such as destroyed spare parts and other materials
considered scrap due to replacement.

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 Sec. 59. Inventory and Inspection Report for
Unserviceable Property (IIRUP). – The Inventory and Inspection
Report for Unserviceable Property (Annex 51) shall be used as basis
to record dropping from the books the unserviceable properties
carried in the Property, Plant and Equipment and Inventory accounts.

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