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SY 2023 2024 SBFP Liquidation Guide

This document provides a checklist of documentary requirements for liquidation of funds from the Department of Education Division of City Schools – Manila. It outlines requirements for supplies and materials, common use supplies, transportation and delivery expenses, and job order professional services. Documentation must include purchase requests, quotations, sales invoices, checks, tax forms, and other documents depending on the expense type. All documents and purchases must follow government accounting forms and procedures.

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Gessle Gamir
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295 views

SY 2023 2024 SBFP Liquidation Guide

This document provides a checklist of documentary requirements for liquidation of funds from the Department of Education Division of City Schools – Manila. It outlines requirements for supplies and materials, common use supplies, transportation and delivery expenses, and job order professional services. Documentation must include purchase requests, quotations, sales invoices, checks, tax forms, and other documents depending on the expense type. All documents and purchases must follow government accounting forms and procedures.

Uploaded by

Gessle Gamir
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Republic of the Philippines

Department of Education
National Capital Region
DIVISION OF CITY SCHOOLS –MANILA

1. Liquidation Report
2. Journal Entry Voucher For Liquidation
3. Cash Disbursement Register
4. Copy Of ADA (Payroll Downloading)
5. List Of Recipients (SBFP Form 4: Attendance)
6. Documentation (Pictures Etc.)
7. Work and Financial Plan (WFP)

Other Matters:
- Stamp/Mark “Paid” on the Official Receipt, Sales Invoice, DV, JEV
- Separate payroll/ DV and check for each J.O and helper
- Reimbursement – maximum of Php 1,000 per COA
- Issued checks (include in regular MOOE CDR for monitoring purposes, put remarks “used for SBFP”

**Submit to School Health on or before December 18, 2023


CHECKLIST OF DOCUMENTARY REQUIREMENTS REMARKS ( Significant
Observations)
SUPPLIES AND o Purchase Request
MATERIALS Requested by: End User indicating its name,
CHECKLIST assignment & subject area
DBM PROCUREMENT Approved by: School principal/OIC
SERVICE (PS) o Supplies Availability Inquiry (SAI), signed by the
end-user over printed name indicating its
assignment-signed by the Property Custodian
o Agency Purchase Request (DBM-PS Form)

Manila Education Center Arroceros Forest Park


Antonio J. Villegas St. Ermita, Manila
☎ 5272315 • 5275184 • 5275180
📧 [email protected]
“To authenticate this document, scan the QR Code or visit depedmanila.org”
o Sales Invoice/Delivery Receipt, signed by Property
Custodian
o Inspection and Acceptance Report (IAR)
Inspected by Head of Inspection Office/Committee
Accepted by Property Custodian
o Requisition and Issue Slip (RIS)
Requested & received by: End User indicating its
name and assignment
Approved by: School Principal/OIC
Issued by the Property Custodian
o Obligation Request
o Journal Entry Voucher (JEV)
o Duplicate Check
o Official Receipt
o BIR 2307 – one per percentage %
COMMON USE o Purchase Request (PR)requested by end user
SUPPLIES NOT indicating its name, assignment, subject area
AVAILABLE @ PS for and approved by the school head
PURCHASES BELOW o Certificate of Non-Availability of Stocks from PS
50K (CNAS)
o Quotations from at least three (3) suppliers ( 7
day posting )
o Abstract of quotation/ Canvass-Signatories:
BAC members, Prepared by property Custodian
o Winning Bidders/ Offerors’s Documents
- PhilGEPS Certificate of Registration
- BIR Tax Clearance
- DTI Registration
- Business Permit
o Purchase Order
o Sales Invoice
o Delivery Receipt, signed by Property Custodian
o Inspection and Acceptance Report (IAR)
o Inspected by Head of Inspection
Officer/Committee
o Accepted by Property Custodian
o Requisition and Issue Slip (RIS)
o Requested by and received by end user
indicating name and assignment
o Approved by School Head
o Issued by the Property Custodian
o Obligation Request
o Disbursement Voucher
o Copy of Check
o Official receipt
o BIR 2307 – one per percentage %

REMINDERS/OTHER REQUIREMENTS:
o One report of supplies and Materials Issued
consolidating all RIS for the month shall
support the liquidation report
o Dates and reference /sequence Number for
all government forms shall be filled up
o All purchases of goods shall be included in
the APP
o Justifications for incomplete documents
are discouraged. Most of the recent audit
rejoinders on Notices of Suspension still
require the compliance with the needed
documents
COMMON USE o Purchase Request (PR)requested by end user
SUPPLIES NOT indicating its name, assignment, subject area
AVAILABLE @ PS for and approved by the school head
PURCHASES ABOVE o Certificate of Non-Availability of Stocks from PS
50K TO 1M o Request for Quotation (RFQ) posted in PhilGEPS
(Mandatory PhilGEPS o Quotations from at least three (3) suppliers (7
Posting) day posting)
o Abstract of quotation/ Canvass-Signatories:
BAC members, Prepared by property Custodian
o Resolution to Award (RTA)- Signatories: BAC
members, approved by HOPE
o Posting of Award to PhilGEPS
o Winning Bidders/ Offerors’s Documents
o - PhilGEPS Certificate of Registration
o - BIR Tax Clearance
o - DTI Registration
o - Business Permit
o Purchase Order
o Sales Invoice
o Delivery Receipt, signed by Property Custodian
o Inspection and Acceptance Report (IAR)
o Inspected by Head of Inspection
Officer/Committee
o Accepted by Property Custodian
o Requisition and Issue Slip (RIS)
o Requested by and received by end user
indicating name and assignment
o Approved by School Head
o Issued by the Property Custodian
o Obligation Request
o Disbursement Voucher
o Copy of Check
o Official receipt
o BIR 2307 – one per percentage %

REMINDERS/OTHER REQUIREMENTS:
o One report of supplies and Materials Issued
consolidating all RIS for the month shall
support the liquidation report
o Dates and reference /sequence Number for
all government forms shall be filled up
o All purchases of goods shall be included in
the APP
o Justifications for incomplete documents are
discouraged. Most of the recent audit
rejoinders on Notices of Suspension still
require the compliance with the needed
documents
TRANSPORTATION o Reimbursement Expenses Receipt
AND DELIVERY o Certificate of not requiring receipts (less than Php
EXPENSES 300)
o Summary of Itinerary of Travel
o Obligation Request and Status (OBRS)
o Journal Entry Voucher
o Disbursement Voucher
o Copy of Check

*Rate of customary mode of transportation

JOB ORDER ( Other o Contract (notarized)


Professional services) o Job Order
o First Day of Service
o Accomplishment Report
o Daily Time Record (DTR)
o Obligation Request (OBRS)
o Journal Entry Voucher (JEV) – 1 Net amount and 1
for withholding tax
o Disbursement Voucher (DV) – 1 Net amount and 1
for withholding tax
o Copy of Checks (net amount and remittance of tax)
o BIR 2307 – one per percentage %

Additional, if filed for tax exemption:


o Notice of Availment on the Substituted Filing of
Percentage tax Return (Annex B) (
o Income Payee’s Sworn Dec. Of Gross
Receipts/Sales (Annex B-1)
o Notice of Availment on the Option to pay the Tax
Through the Withholding process (Annex F)
o BIR 1905 (Application for Registration Information
Update)
o BIR 1901 (Application for Registration
o BIR 0605 (Payment Form)
Fuel, oil and lubricant o Obligation Request and Status (OBRS)
expenses o Journal Entry Voucher
o Disbursement Voucher
o Official Receipt
o Trip Ticket

*Government Plate only

HELPER o Obligation Request and Status (OBRS)


o Journal Entry Voucher
o Disbursement Voucher, if one person (Payroll if 2
or more helper)
o DTR
o Accomplishment Report

1. R.A.9184
2. Applicable COA Circulars, DBM Circulars, DepEd Memo and Orders
3. Guidelines on the Preparation of POW for DepEd Implemented Infrastructure Projects
4. Government Accounting Manual

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