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Flowchart For Revenue

The Civil Service Commission maintains 4 funds: the General Fund, CFAG fund, Training Fund, and Examination Fund. The General Fund receives money directly from the DBM. The CFAG fund retains any leftover money from the General Fund. The Examination Fund receives revenue from examinations and can augment other funds. The Training Fund receives money from training services provided to other agencies. Any remaining funds are used for the next period and not remitted to the treasury due to the Commission's fiscal autonomy. Upon collection of funds, an official receipt is issued and daily and monthly summaries are prepared and reported to the Commission on Audit.

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Shanelle Silmaro
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57 views

Flowchart For Revenue

The Civil Service Commission maintains 4 funds: the General Fund, CFAG fund, Training Fund, and Examination Fund. The General Fund receives money directly from the DBM. The CFAG fund retains any leftover money from the General Fund. The Examination Fund receives revenue from examinations and can augment other funds. The Training Fund receives money from training services provided to other agencies. Any remaining funds are used for the next period and not remitted to the treasury due to the Commission's fiscal autonomy. Upon collection of funds, an official receipt is issued and daily and monthly summaries are prepared and reported to the Commission on Audit.

Uploaded by

Shanelle Silmaro
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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FLOWCHART FOR REVENUE

Civil Service Commission is maintaining ​4 funds,​ the General Fund, CFAG fund, Training Fund and
Examination Fund.

1. General Fund​- the NCA goes into this fund. The cash is received directly from the DBM as the system
is now decentralized.

2. CFAG fund​- whatever is left in the general fund shall not be reverted and remitted to the treasury but
is kept here. This will then be used to augment MOOE, and Capital Outlay funds or shall be used for the
next period.

3. ​Examination Fund—​revenue from examinations conducted by the agency and is intended for
examination related expenses, and also to augment MOOE and Capital Outlay funds.

4. Training Fund- revenue from training services given to other agencies being that the Civil Service
Commission is the central HR.

All remaining funds shall be used for the next period; the Civil Service Commission does not remit any
back to the treasury as it is granted the fiscal autonomy under CFA Group.
COLLECTION FLOWCHART

Upon collection of funds 102, 103 CFAG, an Official Receipt is issued. The cashier then prepares daily
summary of collections. The agency has monthly cut off for collections and the accounting unit prepares
its monthly summary of collections.

Field offices also collect revenues, which they submit here in Civil Service Commission – Region X. Upon
issuance of OR by the Accountable officers (Collecting officers), the accounting unit will check it, and
inputs it in the NGAS, then reports it to the Commission on Audit.

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