Requirements and Process for Liquidation of Maintenance and Operating Expenses

DOCUMENTARY REQUIREMENTS DOCUMENTARY REQUIREMENTS FOR THE LIQUIDATION FOR THE LIQUIDATION OF OF MAINTENANCE AND OTHER MAINTENANCE AND OTHER OPERATING EXPENSES OPERATING EXPENSES (MOOE) (MOOE)

RECEIVED STAMP RECEIVED STAMP Receiving and Information Accounting Section

LIQUIDATION REPORT NO.: DATE: JEV NO.: LIQUIDATION LIQUIDATION REPORT REPORT PAGE PAGE PARTICULARS AMOUNT TO LIQUIDATION OF: MOOE for the month of SEPTEMBER 2014 [INSERT AMOUNT] Amount of Cash Advance granted TOTAL AMOUNT SPENT - Total amount of Liquidation AMOUNT RECEIVED - Cash advance granted PREVIOUS BALANCE - Balance from the previous month TOTAL BALANCE - Balance for the period covered of Liquidation A. CERTIFIED: CORRECTNESS OF THE ABOVE DATA. B. CERTIFIED: PURPOSES OF TRAVEL/CASH ADVANCE DULY ACCOMPLISHED. C. CERTIFIED SUPPORTING DOCUMENTSCOMPLETE AND PROPER. Signatures [ INSERT NAME ] NERISSA L. LOSARIA, CESO VI KRIZEL A. TAYAG Principal Officer In-charge Schools Division Superintendent Accountant

CASH DISBURSEMENT REGISTER CASH DISBURSEMENT REGISTER Cash Advance Breakdown of Paments Amount Received Payments Balance Tax Withheld Traveling Expense Training Epense Office Supllies Expense Repairs and Maintenace Other Accounts Payee Reference Date. local School building (5021 304002) Account Name Account Code -5020201 00 -5020301 00 (Check #/OR/RER) Amount (50201 01 000) Certified Correct: Certified: Supporting Documents Complete Noted: [INSERT NAME] PRINCIPAL KRIZEL A. TAYAG DIVISION ACCOUNTANT NERISSA L. LOSARIA , CESO VI OIC- SCHOOL DIVISION SUPERINTENDENT Date Date Date

OBJECT CODE ACCOUNT TITLE DESCRIPTION Costs incurred in the movement/transport of government officers and employees within the country 5020101000 Traveling Expenses - Local Costs incurred for the participation/attendance in and conduct of trainings, conventions and seminars/workshops. It includes training fees, honoraria of lecturers, cost of handouts, supplies, materials, meals, snacks and all other training relates expenses 5020201000 Training Expenses Cost of value of office supplies such as bond paper, inkand small tangible items like staple wire remover, puncher, stapler and other similar items issued to end-users for government operation 5020301000 Office Supplies Expense Costs of drugs and medicines issued to end-users for government operations 5020307000 Drugs and Medicines Expenses Medical, Dental and Laboratory Supplies Expense Costs of medical, dental and laboratory supplies issued to end-users for governmen operations 5020308000 Costs of fuel, oil and lubricants issued for use of government vehicles and other equipment in connection with government operations/projects Fuel, Oil and Lubricants Expense 5020309000 Cost of books and instructional materials distributed to public schools including flipcharts, video clips/slides and the like Textbooks and Instructional Materials Expenses 5020311001 Other Supplies and Materials Expenses Cost of inventories issued to end-users not otherwise classified under the specific inventory expense account 5020399000

Cost of delivery/transmission of official messages, mails, documents, records and the like 5020501000 Postage and Courier Services 5020502001 Telephone Expenses - Mobile Cost of transmitting messages thru telephone lines (mobile) 5020502002 Telephone Expenses - Landline Cost of transmitting messages thru telephone lines (landline) 5020503000 Internet Subscription Expenses Cost of using internet services in government operations 5021202000 Janitorial Services Cost of janitorial services contracted by the government 5021203000 Security services Cost of security services contracted by the government Cost of other general services contracted by agency not otherwise classifeid under any of the specific general services accounts 5021299000 Other General Services Repairs and Maintenance - Building and Other Structures (SCHOOL BUILDINGS) 5021304002 Cost of repair and maintenance of school buildings Repairs and Maintenance - Machinery and Equipment (OFFICE EQUIPMENT) 5021305002 Cost of repair and maintenance of office equipment Repairs and Maintenance - Machinery and Equipment (ICT EQUIPMENT) Cost of repair and maintenance of information and communication technology equipment 5021305003 Repairs and Maintenance - Transportation Equipment (MOTOR VEHICLES) 5021306001 Cost of repair and maintenace of motor vehicles Repair and Maintenance - Communication Equipment Cost of repair and maintenance of communication equipments 5021305007

Costs incurred for advertisement, such as expenses to (a) promote and market products and services; and (b) publish invitations to bid and other authorized government advertisements 5029901000 Advertising Expenses Printing and Publication Expenses Costs of printing and binding of manuscripts/documents, forms, manuals, brochures, pamphlets, and the like 5029902000 Expenses incurred for official meetings/conferences/entertainments 5029903000 Representation Expenses Membership Dues and Contributions to Organizations Membership fees/dues/contributions to recognized/authorized professional organizations 5029906000 5029907000 Subscription Expenses Cost of subscriptions to library and other reading materials Amount of donations to other levels of government and individuals and institutions 5029908000 Donations

PHOTOCOPY OF CHECK PHOTOCOPY OF CHECK

REQUIREMENTS REQUIREMENTS FOR FOR DIFFERENT EXPENSES DIFFERENT EXPENSES

REPAIR AND MAINTENANCE REPAIR AND MAINTENANCE BUILDING AND OTHER STRUCTURES BUILDING AND OTHER STRUCTURES ( ( SCHOOL BUILDING ) )

PRE-INSPECTION signed by School s Property Custodian/Acting Supply Officer AGENCY ESTIMATE POST-PHILGEPS [ REQUEST FOR QUOTATION(RFQ) ] - for 50,000 above QUOTATION FROM 3 CONTRACTORS ABSTRACT OF CANVASS CONTRACT NOTICE OF AWARD NOTICE TO PROCEED signed by CONFORME with date, ACKNOWLEDGEMENTandNO. OF DAYS OFFICIAL RECEIPT CERTIFICATE OF COMPLETION if project is completed WITHHOLDING TAX CERTIFICATE ISSUED ( FORMS 2306 & 2307 ) DISBURSEMENT VOUCHER PREVIOUS PAYMENTS if installment basis payments from the previous month/s

PROCUREMENT of SUPPLIES and PROCUREMENT of SUPPLIES and MATERIALS MATERIALS ( for 1,000 above )

REQUISITION AND ISSUE SLIP PURCHASE REQUEST QUOTATION FROM 3 SUPPLIERS ABSTRACT OF CANVASS signed by BAC CHAIRMAN, 2 MEMBERS of BAC and PRINCIPAL PURCHASE ORDER signed by CONFORME w/ date, DISBURSING OFFICERon Funds Available SALES INVOICE DELIVERY RECEIPT if applicable INSPECTION AND ACCEPTANCE REPORT OFFICIAL RECEIPT WITHHOLDING TAX CERTIFICATE ISSUED ( FORMS 2306 & 2307 ) DISBURSEMENT VOUCHER INVENTORY CUSTODIAN SLIP for supplies issued to school personnel or teachers(printer, filing cabinet) POST-PHILGEPS [ REQUEST FOR QUOTATION(RFQ) ] if 50,000- above

TRAINING TRAINING ATTENDED ATTENDED MEMO TRAVEL ORDER for teachers signed by PRINCIPAL - for principals signed by SDS ITENERARY OF TRAVEL RER if ticket is not available BUS TICKET / PLANE TICKET TRIP TICKET if official vehicle was used (approved by the PRINCIPAL) COPY OF CERTIFICATE ISSUED

TRAINING TRAINING CONDUCTED CONDUCTED TRAINING MATRIX w/ budgeting requirement approved by the PRINCIPAL MEMO COPY OF CERTIFICATE ISSUED OFFICIAL RECEIPT for purchases in relation to the training ATTENDANCE

TELEPHONE EXPENSES TELEPHONE EXPENSES ( MOBILE ) allowable allowance for PRINCIPALS(600), allowed for ASSISTANT PRINCIPALS (300) ( MOBILE ) OFFICIAL RECEIPT PAYROLL TELEPHONE EXPENSES TELEPHONE EXPENSES ( LANDLINE ) ( LANDLINE ) BILL OFFICIAL RECEIPT WITHHOLDING TAX CERTIFICATE ( FORMS 2306 & 2307 ) INTERNET SUBSCRIPTION EXPENSES INTERNET SUBSCRIPTION EXPENSES BILL OFFICIAL RECEIPT WITHHOLDING TAX CERTIFICATE ( FORMS 2306 & 2307 )

TRAVELING EXPENSES RER SUMMARY OF TRIP CERTIFICATE OF APPEARANCE

LABOR LABOR janitorial or other minor repair REIMBURSEMENT EXPENSE RECEIPT PAYROLL ACCOMPLISHMENT REPORT duly certified by the school head

REPRESENTATION EXPENSES REPRESENTATION EXPENSES ( FOR OFFICIAL MEETINGS / CONFERENCES ) ( FOR OFFICIAL MEETINGS / CONFERENCES ) ATTENDANCE MEMO OFFICIAL RECEIPT / REIMBURSEMENT EXPENSE RECEIPT