FISCAL DIVISION PSUPT ERWIN C ROBLES

1.ROLE OF FISCAL DIVISION, ODC. 2.FUNCTIONS OF THE FISCAL DIVISION. 3.ORGANIZATION OF THE FISCAL DIVISION. 4.FUNCTIONS OF THE FISCAL DIVISION SECTIONS.

ROLE: THE FISCAL DIVISION IS THE OFFICE THAT EXECUTES THE APPROVED PNP BUDGET IN ACCORDANCE WITH THE AGENCY BUDGET MATRIX AS CONTAINED IN THE GENERAL APPROPRIATIONS ACT (GAA) FOR THE FISCAL YEAR WHICH THE SAME IS INTENDED.

THE FISCAL DIVISION PREPARES THE ALLOTMENTS FOR THE DIFFERENT PNP UNITS. UPON RECEIPT OF THE GARO/SARO FOR PERSONAL SERVICES, IT RECORDS THE APPROPRIATE ENTRIES IN THE ALLOTMENT LEDGER CARD BY PROGRAM/PROJECT/ACTIVITY BY TYPE OF PAY AND ALLOWANCES. THEN IT RELEASES FUNDS TO MAJOR UNITS AFTER PROCESSING AND CONSOLIDATING THE DIFFERENT PERSONAL SERVICES CLAIMS

FOR THE GARO/SARO FOR MAINTENANCE AND OTHER OPERATING EXPENSES/CAPITAL OUTLAY (MOOE/CO), RELEASES ARE MADE TO THE DIFFERENT PNP UNITS AFTER COMPARISON WITH THE PROGRAM OF EXPENDITURES OR THE APPROVED ANNUAL OPERATING PROGRAM. FOR THE GARO/SARO FOR MAINTENANCE AND OTHER OPERATING EXPENSES/CAPITAL OUTLAY (MOOE/CO), RELEASES ARE MADE TO THE DIFFERENT PNP UNITS AFTER COMPARISON WITH THE PROGRAM OF EXPENDITURES OR THE APPROVED ANNUAL OPERATING PROGRAM.

FOR CAPITAL OUTLAY (CO), RELEASES ARE MADE AFTER MATCHING WITH THE ANNUAL PROCUREMENT PROGRAM. IN ALL THESE ISSUANCES OF ALLOTMENT ADVICES, A COPY MUST BE FORWARDED TO THE ACCOUNTING UNIT FOR PROPER BOOKING OF THE ALLOTMENTS. FOR CAPITAL OUTLAY (CO), RELEASES ARE MADE AFTER MATCHING WITH THE ANNUAL PROCUREMENT PROGRAM. IN ALL THESE ISSUANCES OF ALLOTMENT ADVICES, A COPY MUST BE FORWARDED TO THE ACCOUNTING UNIT FOR PROPER BOOKING OF THE ALLOTMENTS.

1.PROVIDES FISCAL SERVICES TO THE PNP. 2.ADMINISTERS THE PENSION, RETIREMENT AND BENEFIT FUNDS. 3.ADMINISTERS FUND RELEASES TO HPNP, PROs. 4.ADVISES THE COMPTROLLER ON ALL MATTERS PERTAINING TO PNP BUDGET EXECUTION. 5.ACTS ON REFERRALS FROM OTHER UNITS PERTAINING TO FISCAL MATTERS…

PERSONAL SERVICES SECTION MAINTENANCE AND OTHER OPERATING EXPENSES/ CAPITAL OUTLAY SECTION PRIOR YEAR CLAIMS SECTION PENSION AND RETIREMENT SECTION CHIEF, FISCAL DIVISION

A. PERSONAL SERVICES (PS) - INCLUDE BASIC PAY, ALL AUTHORIZED ALLOWANCES, BONUS, CASH GIFTS, INCENTIVES AND OTHER PERSONNEL BENEFITS OF OFFICIALS AND EMPLOYEES OF THE GOVERNMENT. B. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) - INCLUDE EXPENSES NECESSARY FOR THE REGULAR OPERATIONS OF AN AGENCY LIKE, AMONG OTHERS, TRAVELLING EXPENSES, TRAINING AND SEMINAR EXPENSES, WATER, ELECTRICITY, SUPPLIES EXPENSE, MAINTENANCE OF PROPERTY, PLANT AND EQUIPEMENT, AND OTHER MAINTENANCE AND OPERATING EXPENSES. C. CAPITAL OUTLAYS (CO) - BUDGET/ APPROPRIATIONS INTENDED FOR THE PURCHASE OF EQUIPMENT, CONSTRUCTION OF BUILDING/ STRUCTURES AND LAND IMPROVEMENT OUTLAY AND INFORMATION TECHNOLOGY. CLASSIFICATION OF EXPENSES

 PREPARES AND ISSUES ALLOTMENTS BASED ON THE APPROVED AGENCY BUDGET MATRIX (ABM) FOR THE CURRENT YEAR AND GARO/SARO ISSUED BY THE DBM OF THE SAME YEAR.  VERIFIES THE VERACITY OF SUPPORTING DOCUMENTS OF CLAIMS ENDORSED BY DPRM THAT ARE NOT PAID THROUGH CFCs BEFORE ISSUANCE OF ALLOTMENTS.  PERIODICALLY ADVISES THE FISCAL DIVISION CHIEF ON THE STATUS OF PERSONAL SERVICES FUNDS.  SUBMITS CONSOLIDATED REPORTS ON THE USE OF PERSONAL SERVICES FUNDS… - PERSONAL SERVICES -

 RECONCILES ITS RECORDS WITH THE ACCOUNTING DIVISION AS TO THE CHARGES/OBLIGATIONS PERIODICALLY AND AS NEEDED.  GIVES TECHNICAL ASSISTANCE TO ALL COMPTROLLERS AND FINANCE OFFICERS OF THE DIFFERENT PROs AND BUDGET AND FISCAL OFFICERS OF SEPARATE UNITS.  ATTENDS TO THE NEEDS OF THE CLAIMANTS AND DRAFTS COMMUNICATIONS PERTAINING TO PERSONAL SERVICES FUNDING AND REQUIREMENTS… - PERSONAL SERVICES -

PAY AND ALLOWANCES CLAIMS 1. A. SUBMISSION OF SUPPORTING DOCUMENTS BY THE CLAIMANTS B. PREPARATION OF DV AND REVIEW OF SUPPORTING DOCUMENTS. C. PREPARATION OF MEMO FOR DPRM. 2. EXAMINATION/PROCESSING OF DV 3. REVIEW NECESSARY REQUIREMENTS AND REQUEST OF FUND RELEASE TO DC. 4. ISSUANCE OF ADVICE OF SUB- ALLOTMENT (ASA) 5. PREPARATION OF ALOBS/FUNDING OF DV. 6. CERTIFIES THE ALOBS FOR OBLIGATION. CERTIFIES THE CORRECTNESS OF CHARGES. 7. PRE-AUDIT. 8. ISSUANCE OF CASH ALLOCATION. 9. JOURNALIZATION. 10. PREPARATION/ISSUANCE OF CHECK. 11. COUNTER-SIGNING OF CHECK OF EX-O/DDC/DC 12. SIGNING & RELEASE CHECK 13. REVIEW/RECORDING OF ABSTRACT 14. POST AUDIT

 IMPLEMENTS FISCAL AND FINANCIAL POLICIES AND PROCEDURES GOVERNING MOOE FUND MANAGEMENT.  REVIEWS AND ANALYZES THE PROGRAM OF EXPENDITURES SUBMITTED BY PROGRAM DIRECTORS.  REVIEWS AND ANALYZES FUND REQUESTS OF DIFFERENT PROGRAM DIRECTORS/ UNITS PRIOR TO APPROVAL OF DC AND C,PNP.  PREPARES MOOE FUND RELEASES TO DIFFERENT PROGRAM ADMINISTRATORS… - MAINTENANCE AND OTHER OPERATING EXPENSES – - CAPITAL OUTLAY -

 PREPARES COMPARATIVE REPORTS OF FUND RELEASES MADE TO THE PROs AND PROJECT ADMINISTRATORS.  RECONCILES STATUS OF MOOE FUNDS WITH DIFFERENT PROGRAM DIRECTORS / PROJECT ADMINISTRATORS.  MAINTAINS A SUBSIDIARY LEDGER ON OPERATING FUND RELEASES TO THE NATIONAL HEADQUARTERS, SEPARATE UNITS AND PROs… - MAINTENANCE AND OTHER OPERATING EXPENSES – - CAPITAL OUTLAY -

 COORDINATES WITH THE CHIEF, REGIONAL COMPTROLLER AND FINANCE DIVISION (C,RCFD) IN SUBMITTING UNFUNDED PRIOR YEARS CLAIMS IN THEIR RESPECTIVE PROs.  CHECKS THE VALIDITY OF ALL UNFUNDED PRIOR YEARS CLAIMS REPORTS SUBMITTED BY THE C,RCFD BEFORE PROGRAM MAKING.  PREPARES A PROGRAM TO SETTLE ALL PRIOR YEARS ACCOUNTS BASED ON THE REPORTS SUBMITTED BY THE C,RCFDs AND INDIVIDUAL DISBURSEMENT VOUCHERS TO BE REQUESTED FROM DBM FOR SPECIAL RELEASE OF FUNDS.  SETTLES UNFUNDED PRIOR YEAR CLAIMS SUBMITTED BY C,RCFDs OR BY THE INDIVIDUAL OUT OF THE AVAILABLE BALANCES ON PERSONAL SERVICES… - PRIOR YEARS CLAIMS -

 IMPLEMENTS PROCEDURES AND POLICIES WITH REGARD TO PENSION AND RETIREMENT BENEFITS OF PERSONNEL.  COORDINATES WITH THE DBM TO OBTAIN FUND RELEASES TO SUPPORT RETIREMENT GRATUITIES AND COMMUTATION OF LEAVE OF RETIRED PERSONNEL.  MONITORS THE SYSTEM OF INTERNAL CONTROL TO PREVENT IRREGULARITIES IN CONNECTION WITH THE FUNDING OF RETIREMENT GRATUITIES AND COMMUTATION OF LEAVE OF RETIRED PERSONNEL AND TO INTRODUCE OTHER MEASURE AS MAY BE NECESSARY TO STRENGTHEN INTERNAL CONTROL AND SEE TO IT THAT CLAIMS ARE SUPPORTED BY NECESSARY REQUIREMENTS… - PENSION AND RETIREMENT -

FLOWCHART ON THE PROCESSING OF RETIREMENT & PENSION CLAIMS BPAD / DPRM CLAIMS & EXAM SEC. / FS ACCOUNTING DIV/ DC MANAGEMENT DIV / DC RPBS / DC NCA SEC, BUDGET DIV / DC ACCOUNTING DIV/ DC CHECKING ACCOUNT SEC / FS DC CHECKING ACCOUNT SEC / FS 1. PREPARATION OF VOUCHER 2. PROCESSING OF VOUCHER 3. VERIFICATION OF CANCELLED CFC 4. PRE-AUDIT OF VOUCHER 5. LISTING OF BATCH FOR REQUEST OF FUNDS TO DBM 6. FUNDING / RELEASE OF NFA AND PREPARATION OF ALOBS 7. ISSUANCE OF NFA 8. PREPARATION OF JEV 9. ISSUANCE OF CHECK 10. SIGNATURE OF CHECK 11. SIGNATURE OF CHECK RELEASE TO CLAIMANT

FLOWCHART ON THE PROCESSING OF CAL PREPARATION OF VOUCHER PRO BPAD RPBS / DC DBM RPBS / DC PROs PROCESSING OF VOUCHER AND VERIFICATION OF DVs REQUEST OF FUNDS TO DBM ISSUANCE OF FUNDS ISSUANCE OF NFA PROCESSING OF DVs AND ISSUANCE OF CHECKS

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