Chapter 2: General Provisions, Basic Standards and Policies: From Owners
Chapter 2: General Provisions, Basic Standards and Policies: From Owners
Chapter 2: General Provisions, Basic Standards and Policies: From Owners
Note:
The amount of allotment should not exceed the authorized
appropriations in the GAA. If the allotment exceeds the appropriation,
appropriate actions should be taken.
10 Registries of It shall be maintained by the Budget Division/Unit of agencies to
Allotments, record allotments, obligations and disbursements. It shall show the
Obligations and allotments received for the year, obligations incurred against the
Disbursements corresponding allotment and the actual disbursements made. The
balance is extracted every time an entry is made to prevent incurrence
of obligations in excess of allotment and overdraft in disbursements
against obligations incurred. The RAODs shall be maintained by
appropriation act, fund cluster, MFO/PAP, and allotment class.
a. Registry of Allotments, Obligations and Disbursements
- Personnel Services (RAOD-PS) shall be used to record the
allotments received, obligations incurred and disbursements
classified under PS.
b. Registry of Allotments, Obligations and Disbursements
- Maintenance and Other Operating Expenses (RAOD MOOE)
shall be used to record the allotments received, obligations
incurred and disbursements classified under MOOE.
c. Registry of Allotments, Obligations and Disbursements
- Financial Expenses (RAOD-FE) shall be used to record the
allotments received, obligations incurred and disbursements
classified under FE.
d. Registry of Allotments, Obligations and Disbursements
- Capital Outlays (RAOD-CO) shall be used to record the
allotments received, obligations incurred and disbursements
classified under CO.
11 Obligation Request The incurrence of obligations shall be made through the issuance of
and Status Obligation Request and Status (ORS). The ORS shall be prepared by
the Requesting/Originating Office supported by valid claim documents
like DVs, payrolls, purchase/job orders, itinerary of travel, etc. The
Head of the Requesting/Originating Office or his/her authorized
representative shall certify in the Section A of the ORS as to the
necessity and legality of charges to the budget under his/her
supervision, and validity, propriety and legality of SDs. The Head of
the Budget Division/Unit shall certify to the availability of allotment
and such is duly obligated by signing in Section B of the ORS.
15 Procedures in Obligation shall be recorded in the appropriate RAOD through ORS
Recording with the following procedures:
Obligation Area of Responsibility
1. Budget Division/Unit Staff Concerned
- Receives the ORS, duly signed by the Head of the Requesting
Office, including copies of DV/Payroll, Contract/Purchase Order
(PO) and other SDs from office/personnel concerned. Verifies
completeness of the documents. If complete, records the same in
the logbook maintained for the purpose and forwards the
documents to the Budget Staff for processing. If incomplete,
returns the documents to the Requesting Office for completion.
2. Budget Staff
- Receives the ORS and its SDs from the Staff concerned. Verifies
availability of allotment based on the appropriate RAOD. If
allotment is not available, returns the documents to the
office/personnel concerned.
- If allotment is available, assigns number on the ORS based on the
Control Logbook maintained for the purpose. Records the amount
obligated based on the ORS in the Obligation column of the
RAOD. Initials in Section B of the ORS and forward all copies of
the documents to the Head of the Budget Division/Unit for
signature.
3. Head of Budget Division/Unit
- Reviews the ORS and SDs. If in order, signs the certification in
Section B of the ORS. Forwards the ORS and SDs to the Budget
Staff.
4. Budget Staff
- Forwards the ORS and SDs to the Accounting Division/Unit for
processing of the claim. Retains original copy of the ORS for
maintenance/monitoring of obligation status.