Professional Documents
Culture Documents
1 Fmom - Basic Supporting Document
1 Fmom - Basic Supporting Document
(MAINTENANCE
& OTHER
OPERATING
EXPENSES)
DOCUMENTARY
REQUIREMENTS
1ST RELEASE OF MOOE FUND
1. Approved Letter Request
2. Approved AIP
3. Approved SOB
4. Approved APP
5. Approved APP- CSE
6. PPMP(signed by property custodian &
SH)
7. Fidelity Bond Premium
8. BAC with 3 specimen signature
9. Inspectorate with 3 specimen signature
CONTINUATION
10. LOI
11. Latest Liquidation Report- c/o bookkeeper
12. Certificate of Compliance(STB)
13. BIR 1903(Application for Registration TIN)
14. Approved Training Design- If applicable
15. Approved Project Proposal & POW- If
applicable
16. Disbursement Voucher- c/o bookkeeper
17. Routing Slip- c/o bookkeeper
Note 1 folder (3 copies each)
1 folder (1 copy each) ICU File
1 folder ( 1 “ “ ) COA File
1 folder ( 1 “ “ ) Bookkeeper File
FOR 2ND REQUEST
• 1. Approved Letter Request – 3 copies
• 2. SOB- 1 copy
• 3. Previous Liquidation Report( LR)- 3 copies
LIQUIDATION
a. Liquidation Report
b. CDR (photo copy)
c. Updated passbook (photo copy)
d. Approved Letter Request
e. AIP
f. SOB
g. APP
h. Alphalist (1600 & 1601e)
TRAVEL
• Disbursement Voucher ( DV)
• Memoramdum
• Travel Order
• Itinerary of Travel
• Appearance- alteration not allowed/ must
be original
• Certification of Travel Completed
• Tickets/ RER-
PURCHASES -BELOW 1,000
• DV
• Canvass- 3 store/ Suppliers
• OR/Cash Invoice/ Sales Invoice
- signed by Inspection & Acceptance Team
• BIR forms 2306/2307
PURCHASES -1,000 & ABOVE
BASIC SUPPORTING DOCS.
1. DV
2. O.R/ Cash Invoices/ Sales Invoice
- signed by Inspection & Acceptance Team
3. BIR FORMS- signed by Supplier
4. Purchase Request- Approved
5. Canvass- 3 suppliers
6. Abstract of Canvass
7. Purchase Order- Approved
8. Inspection & Acceptance Report
9. Letter to COA
10. Distribution List- for supplies
11. Inventory Custodian Slip ( ICS)-for
BELOW 15,000 item SUBJECT for
inventory
NOTE :
1. INDIVIDUAL
2. CORPORATION
TYPES OF SUPPLIER’S
REGISTRATION
1. VAT
2. NON-VAT
TYPES OF SERVICES
1. GOODS
2. SERVICES
GENERAL RULE:ATC CODE
NON-VAT
Tax Base= Invoice Amount
VAT
Tax Base= Invoice Amount / 1.12
1. SAMPLE TRANSACTION:
Purchased 2,500.00
worth of Goods from XYZ
Gen Mdse (nonvat).
COMPUTATION OF TAX
Purchased 2,500.00
worth of office supplies
from ABC Gen Mdse (vat).
COMPUTATION OF TAXBASE
Taxbase
= Invoice Amnt / 1.12
= 2,500 / 1.12
= 2,232.14
COMPUTATION OF TAX
-Particulars- BE SPECIFIC
-Reflect the computation of Tax
-Show the Gross, Tax & Net
amount
-Received by the Supplier
3. SAMPLE TRANSACTION:
Taxbase
= Total VAT / .12
= 345.07 / .12
= 2,875.58
COMPUTATION OF TAX
Taxbase
= Total Amount
= 3,000.00
COMPUTATION OF TAX
Taxbase
= Invoice Amnt / 1.12
= 1,200.00 / 1.12
= 1,071.43
COMPUTATION OF TAX