Presupuesto y control presupuestario

3.1 Pending decentralization of the accounting service the reports of field offices (districts and regions) shall be prepared in five copies, distributed as follows after verification by the field/local auditor in accordance with GAO Gen. Circular No. 133 dated 1 September 1975.

the Central Office Accountant for recording).

Duplicate (with duplicate - To the regional or field/local auditor official receipts and validated for final custody.

quintuplicate remittance advices)

Triplicate (with validated - To the Central Office Accountant quadruplicate remittances (for posting to the corresponding advices) subsidiary ledgers).

Quadruplicate (with triplicate - To be retained by the field collecting official receipts and officer.

validated sextuplicate

Quintuplicate - regional/district office accounting file

3.1.1 The field collecting officer shall certify all the copies of the report and submit the first three (3) copies to his field auditor within three (3) days after the end of the month for audit. The field auditor shall verify the report, cross-check the remittances indicated therein against the quintuplicate copies of remittance advices he receives/received from the bank auditor of the national collecting officer concerned indicate his certification thereon and finally submits the original and triplicate copies thereof to the MPW Auditor thru the MPW Chief Accountant within five (5) days from date of receipt from the field collecting officer.

3.2 Crediting of Accounts of National Collecting Officers

In the monthly report of collections, specifically at the bank thereof, is a statement of account current showing the accountability of the national collecting officer. The MPW Chief Accountant shall cross-check the validated quadruplicate remittance advices attached to the duplicate copy of the monthly report of collections against the remittances made by the National Collecting Officer with the National Treasury of any of its authorized depository banks as appearing in the statement of account current. After the cross-checking, and in the absence of any discrepancy, the MPW Chief Accountant shall credit the account of the national collecting officer even without the monthly abstract of remittances from the National Treasury in case of Central Accounting Offices.

4. Safeguards

4.1 Upon receipt of the monthly abstract of remittances from the National Treasury, the remittances appearing therein shall be counter checked by the MPW Chief Accountant against the credits already given the collecting officers concerned and any discrepancies discovered in the process shall be verified and adjusted immediately.

4.2 In case the retirement of resignation by the collecting officers, their clearances shall be held in abeyance until their remittances have been fully cleared by the National Treasury. 5. Centralized Accounting System

5.1 A centralized accounting system shall be maintained in the Office of the Minister, MPW. The Office of the Minister shall set up and maintain a separate set of books of accounts to be used solely for transactions pertaining to the implementation of the provision of the National Building Code and its implementing rules and regulations.

5.2 Upon receipt of the Advice of Allotment and the corresponding Cash Disbursement Ceiling, the Office of the Minister shall in turn allocate the same together with the sub- advice of cash disbursement ceiling to the Building Officials, copy furnished the Public Works Regional Director and at the same time obligates the allotment for the amount of expenditures.

5.3 The procedures for deputation as deputized Disbursing Officer or Deputized Counter- signing Officer are prescribed in Treasury Memorandum Circular No. 3-78 dated 16 June 1978 and supplemented by TMC No. 1-79 dated 20 February 1979.

5.4 In the requisition and distribution of blank Treasury checking Account for Agencies (TCAA) Checks, of the Philippine National Bank (PNB), Philippine Veterans Bank (PVB) and/or Land Bank of the Philippines (LBP), the revised regulations contained in Treasury Memorandum Circular No. 4-78 dated 16 June 1978 shall be followed.

5.5 All deputized disbursing officers (building officials and/or cashiers) shall render the following reports:

5.5.1 Report of checks issued and cancelled together with duplicate copies of checks issued required under paragraph III-B-5, Dept. Memo Circular No. 11-73 dated 9 May 1973 of the Department of Finance for submission to Treasury Provincial Fiscal Examiner in the region (4.3 of TMC 4-78).

5.5.2 Report of checks issued by the deputized disbursing officers G.F. No. 108-A Circular No. 3-74, for entry in the journal of checks issued by deputized disbursing officer (JCIDDO, G.F. No. 108) by Chief Accountant, MPW. For particulars, refer to BC No. 147 & 147-A.

5.6 If the deputized disbursing officer shall maintain a petty cash advance out of the allocation from building permit fees, he shall after the fifteenth and end of each month prepare the report of disbursement in four copies distributed as follows; (Ref: COA GC 133):

Original - to the field auditor for verification and certifications and submission to the MPW Auditor (thru the MPW Chief Accountant for recording).

Duplicate (with - to the field local auditors (for final custody). original paid pay-

rolls and vouchers)

Triplicate - to the MPW Chief Accountant (for posting to the corresponding subsidiary ledgers).

Quadruplicate - to be retained by the field disbursing officer.

The report shall be certified by the field disbursing officer who shall submit it to the field auditor concerned within three (3) days after the fifteenth and end of the month, for audit. The field auditor concerned shall verify the report and invariably indicate his certification thereon; after which he shall submit the same to the MPW Chief Accountant within five days after receipt thereof from the he disbursing officer.

5.7 The Ministry Chief Accountant shall adjust obligations quarterly to actual liquidations as required.

5.8 Deputized disbursing officers shall keep record to control cash ceiling and allocation separate from other funds in his custody.

5.9 Deputized disbursing officers shall prepare other statements or reports that may be required from time to time by the proper authorities such as status of cash disbursement ceiling at the end of the year.

5.10 The building Official shall render a monthly report of accountability for treasury checks provided him by the Treasury Provincial Fiscal Examiner in the province (Section 3.4 of TMC No. 4-78) using form No. 16-A covering the balance of checks issued during the month and the balance at the end of the month. Copies of said report shall be distributed as follows:

Original - to the Treasury Provincial Fiscal Examiner (Cash Operations Service)

Duplicate - to the Head of the Office (Accounting Division, MPW) Triplicate - to the Auditor, MPW

Quadruplicate - Field Auditor

Quintuplicate - Field of Disbursing Officer (Ref: Primer on TCAA)

5.11 The deputized disbursing officer authorized to requisition blank TCAA checks shall prepare and submit requisition and issue voucher Form No. 45(A), and the Invoice and Receipt of Accountable Forms, Form No. 33 (A) which shall be distributed as follows: Original - Treasury Provincial Fiscal

Duplicate - Cash Operations Service, BTR Triplicate - COA Auditor of the DDO's Agency Quadruplicate - Accounting Unit of DDO

Quintuplicate - Deputized Disbursing Officer file Sextuplicate - Office of the Provincial/City Auditor Concerned.

A BTR identification card (Exhibit IV) shall be accomplished in two copies by the deputized disbursing officer

One copy - Treasury Provincial Fiscal Examiner One copy - Authorized DDO