DOCUMENTARY REQUIREMENTS FOR THE LIQUIDATION OF MAINTENANCE AND

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

RECEIVED STAMP Receiving and Information Accounting Section

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

CASH DISBURSEMENT REGISTER

PHOTOCOPY OF CHECK

REQUIREMENTS FOR DIFFERENT EXPENSES

REPAIR AND MAINTENANCE – 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, ACKNOWLEDGEMENT and NO. 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 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 OFFICER on 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 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 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 ( MOBILE ) – allowable allowance for PRINCIPALS(600), allowed for ASSISTANT PRINCIPALS (300) • OFFICIAL RECEIPT • PAYROLL TELEPHONE EXPENSES ( LANDLINE ) • BILL • OFFICIAL RECEIPT • WITHHOLDING TAX CERTIFICATE ( FORMS 2306 & 2307 ) INTERNET SUBSCRIPTION EXPENSES • BILL • OFFICIAL RECEIPT • WITHHOLDING TAX CERTIFICATE ( FORMS 2306 & 2307 )

TRAVELING EXPENSES • RER • SUMMARY OF TRIP • CERTIFICATE OF APPEARANCE

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

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