1. COA Circular No. 2012-001, dated June 14, 2012
Prescribing the Revised Documentary Requirements for Common Government Transactions

2. OUTLINE Fundamental Principles – PD 1445
General Requirements for all Types of Disbursements
Specific Requirements for Each Type of Disbursement
Cash Advances
Fund Transfers to NGOs/Pos
Fund Transfers to Implementing Agencies/From Trust Fund to Gen Fund for Unspent Balance
Salary

3. OUTLINE Allowances, Honoraria and Other Forms of Compensations
Other Expenditures
Extraordinary and Miscellaneous Expenses
Prisoner’s Subsistence Allowance
Procurement
Cultural and Athletic Activities
Human Resource Development and Training Program
Financial Expenses
Road Right-of-Way (ROW)/Real Property

4. Fundamental Principles, Sec. 4, P.D. 1445
No money shall be paid except in pursuance of an appropriation law or other specific statutory authority
Use solely for public purpose
Trust funds only for the specific intended purpose
Fiscal responsibility shared by all those exercising authority over finance, transactions and operations
Disbursements or dispositions should bear approval of proper officials
Claims should be supported with complete documentation
Faithful adherence to all pertinent laws and regulations
Observance of GAAP and practices as well as sound management and fiscal administration, provided they do not contravene with existing laws and regulations

5. General Requirements for All Types of Disbursements
Certification of Availability of Fund by Chief Accountant
Lawful and sufficient allotment duly obligated as certified, except for GOCCs and GFIs
Legality of transaction and conformity with laws, rules and regulations
Approval of expenditure by Head of Office or authorized representative
Sufficient and relevant documents to establish validity of claim

6. 1.0 Cash Advances
General Guidelines –COA Circs , , Sec. 89 of PD 1445, pertinent GAA provisions
Specific Guidelines and Documents Required
Types of Cash Advances (Payroll Fund, PCF, Field/Activity COE, TA (local and foreign)
Granting of Cash Advance
General Guidelines
Documents Required Common to All CAs except for travel
Additional Documents per type of Cash Advance
Liquidation of Cash Advances

7. 2.0 Fund Transfers to NGOs/POs
General Guidelines – pertinent provision of the GAA for the year, Sec COA Circular and GPPB Res
Specific Guidelines and Documentary Requirements
Release of Funds
Implementation and Liquidation of Funds Released
Staggered Release of Funds to NGO/PO

8. 3.0 Fund Transfers
General Guidelines – COA Cirular , COA Memo
Specific Guidelines and Documents Required
Transfer to Implementing Agencies
Transfer
Implementation and Liquidation by Implementing Agency
Liquidation by Source Agency
From Trust Fund to General Fund for Unspent/Excess Amount

9. 4.0 Salary
General Guidelines- 35 FY2012 GAA or pertinent provision of the GAA for the year, RA 6758 as amended (Pres. Veto message, ,p. 1236, RA 9970)
Specific Guidelines and Documents Required -Sec.325, RA 7160 LGU Code, EO 292, CSC MC 14 s. 1999, CSC Res , COA Cir , DBM Local Budget Circular , DBM National Compensation Circular 67, s. 1992, CSC Circular 06, s.2005, etc.
Individual Claims
First Salary
Salary (if deleted from the payroll)
Salary of Casual/Contractual Personnel
Salary Differential due to Promotion and/or Step Increment
Last Salary
Salary due to heirs of deceased employee
Maternity Leave
General Claims through the ATM

10. 5.0 Allowances, Honoraria and other Forms of Compensation
General Guidelines
Specific Guidelines and Documents Required
Personnel Economic Relief Allowance
Representation and Transportation Allowance (for individual and general claims)
Clothing/Uniform Allowance (Individual and General claims
Subsistence, Laundry and Quarters Allowances
Productivity Incentive Allowance (individual and general claims)
Special Counsel Allowance
Honoraria
Personnel Involved in Government Procurement
Teaching Personnel (DepED, TESDA, SUCs and other educational institutions)
Governing Boards of Collegial Bodies
Lecturer/Coordinator
Special Projects
Science and Technological Activities

11. Other Expenditures
General Guidelines – Sec. 57, 2012 GAA or pertinent provision of the GAA for the year, Sec 43, Chapter 5 and 80, Chapter7, Book V1 EO 292, Sec 58, 2012 GAA, etc.
Specific Guidelines and Documents Required
Utility Expense
Telephone/Communication Services

12. Extraordinary and Miscellaneous Expenses
General Guidelines – Sec. 57, 2012 GAA or pertinent provision of the GAA for the year, Sec 43, Chapter 5 and 80, Chapter7, Book V1 EO 292, Sec 58, 2012 GAA, etc.
Specific Guidelines and Documents Required
Utility Expense
Telephone/Communication Services

13. Prisoner’s Subsistence Allowance
General Guidelines –Item 1 and 2, Special Provision for BJMP and Bu Cor, 2012 GAA or pertinent provisions for the year
Specific Guidelines and Documents Required
By administration thru cash advance
By catering contract

14. Procurement
General Guidelines ( RA 9184, Sec GAA or pertinent provisions of GAA for the year), Sec GAA or pertinent GAA provision for the year, Sec. 7 IRR of RA 9184, Sec 7, RA 9184, Rule XVI Revised IRR RA 1984, Sec. 13.1, RA 1984;
Specific Guidelin, es and Documents Required
Procurement thru Public Bidding – GAA for the year, Sec. 2-7, 9-10 and 12 of EO 182 s and Sec. 87 of GAA 2012, COA Circular ,
Infrastructure
Advance Payment
Variation Order/Change Order/Extra Work Order
Progress Payment
Final Payment
Release of Retention Money
Consulting Services – Annex E Revised IRR RA 9184, Annex D. COA Memo
Goods- RA 9184, Sec 5r Revised IRR, 2012 GAA Provisions, Sec. 20
Supplies, Materials, Equipment and Motor Vehicles
General Support Services (janitorial, security, maintenance, garbage collection and disposal and similar services)
Rental Contracts
Repair and Maintenance of Aircraft, Equipment and Motor Vehicles
Advertising Expenses
Procurement thru Alternative Modes – COA Cir , RA 9184 pertinent provisions
Requirements Common to all alternative modes
Specific requirements
Limited Source Bidding
Direct Contracting
Repeat Order
Shopping
Negotiated Procurement
Procurement thru Automatic Debit Arrangement or direct payment

15. Cultural and Athletic Activities
General Guidelines – Sec 25 of GAA 2012 or pertinent provision of GAA for the year
Documents Required
Budget estimates approved by the Head of Agency
Same requirements under procurement depending on the nature of expense and the mode of procurement adopted

16. Human Resource Development and Training Program
General Guidelines – CSC Guidelines Sec GAA and pertinent provisions of the GAA for the year
Documents Required
Budget estimates approved by the Head of Agency
Schedule of the training approved by the Head of the Agency
Same requirements under procurement depending on the nature of expense and the mode of procurement adopted

17. Financial Expenses
General Guideline – appropriate provision of the New Government Accounting System and other pertinent laws, rules and regulations
Documents Required
Loan Agreements/Memoranda of Agreement together with supporting documents
Statement of Accounts
Bank Debit Memos
Others necessary depending on the nature of the transactions

18. Road Right-of-Way/ Real Property
General Guidelines – RA 8974 and its IRR
Documents Required
Land – Sec.8 RA 8974 on Environment Clearance Certificate
Negotiated Purchase
If Registered land
If Unregistered land –EO on Claimant’s Surety/Indemnity Bond
For Payment by Court Decision
Structure/House
Improvements (trees, plants, growing fruits, etc.) – DENR rules and regulations