DEPARTMENT OF EDUCATION

ACCOUNTING DIVISION
CHECKLIST: MANDATORY MINIMUM SUPPORTING DOCUMENTS FOR LIQUIDATION OF CASH ADVANCES FOR SCHOOL MOOE
MUST BE LIQUIDATED ON OR BEFORE THE 5TH OF THE FOLLOWING MONTH
KINDLY PUT "PAID" STAMP ON ALL ORIGINAL DOCUMENTS

MAINTENANCE AND OTHER OPERATING EXPENSES

COMMON TO ALL KINDS OF DISBURSEMENTS
2016 GAM Cash Disbursement Register (Appendix 43)
Copy of Cheque
Official Receipts
Disbursement Voucher
Obligation Request and Status
BIR FORMS 2306 AND 2307
Authenticated Photocopy of the Approved Work and Financial Plan
Duly Accomplished Annual Procurement Plan
Duly Accomplished Project Procurement Management Plan

SUPPLIES AND MATERIALS OFFICE SUPPLIES

Official Travel (Negotiated Procurement - Small (Common use supplies and WATER, ILLUMINATION, MINOR REPAIR
TRAVEL EXPENSES - LOCAL
Value Procurement) equipment) INTERNET AND POWER SERVICES (P50,000 per classrom, per
(ABC above P50,000, individual item DepEd Order No. 35, s.2017)
must be P14,999 and below) (DBM PROCUREMENT SERVICE (DBM PS)
Requisition and Issue Slip (RIS) Requisition and Issue Slip (RIS) Statement of Account/ Submitted Detailed Plans
Certificate of appearance/ approved by proper authorities approved by proper authorities Billing Statement Picture Documentation before such repair
participation (Appendix 63) (Appendix 63) (Division Memo No. 12, s. 2018)
Tickets and boarding passes for Requisition and Issue Slip (RIS)
plane, bus, ship Purchase request Agency Procurement Request SECURITY AND approved by proper authorities
Approved Travel order or (Appendix 60) (APR) forms JANITORIAL EXPENSES (Appendix 63)
Authority to Travel (downloadable at
Division Memorandum COA RECEIVED Purchase http://www.ps-philgeps.gov.ph) Authority to contract security Purchase request
Approved Itinerary of Travel Order/Contract (Appendix 61) Original copy of the dealer's/ and janitorial services (Appendix 60)
supplier's invoice duly signed
Certificate of travel by the dealers or rep. Contract executed between Approved Agency Estimate
Completed (Appendix 47) Certificate of availability of funds agency and private firm
Official Receipts, Inspection and Acceptance Report Statement of Account/
Reimbursement Expenses Receipt Original copy of the dealer's/ (Appendix 62) Billing Statement Pre-Inspection Report
(Appendix 46), Certification of supplier's invoice duly signed Copy of certified Attendance Post Inspection Report
Expenses not requiring receipt, by the dealers or rep. Inventory Custodian Slip Sheet/ Daily Time Record
(COA CIR 2017-001) if applicable (Appendix 59) COA RECEIVED Contract
Inspection and Acceptance Report
(Appendix 62) POSTAGE CHARGES
Official Receipts
TRAININGS/ SEMINARS Inventory Custodian Slip Duly approved requisitions/ Certificate of availability of funds
REGISTRATION FEE (Appendix 59) purchase order
Division Office Memorandum Shopping (additional) Original copy of the dealer's/
Property Acknowledgement Receipt (Ordinary office supplies and equipment supplier's invoice / BILLING STATEMENT
for Equipment (Appendix 71) not available in DBM PS) duly signed by the dealers or rep.
Approved Travel order or (ABC above P50,000, individual item Official Receipts
Authority to Travel Proof of posting to PHILGEPS must be P14,999 and below) Statement/ Report by denomination Certification from the end-user
or summary list of all that the project is completed
Official Receipt Certificate of Non Availability transactions and inspected
of Stocks (CNAS) issued by
Sent Quotation from at least three (3) DBM PS Proof of posting to PHILGEPS
Certificate of appearance/ suppliers Purchase request
participation (Appendix 60)
Insurance expenses (SHS)
BAC Recommendation to the DepEd Order 30, s. 2017 Sent Quotation from at least three (3)
TRAVEL EXPENSES - LOCAL HOPE the award of contract in favor of COA RECEIVED Purchase suppliers
work immersion (SHS) supplier with the lowest calculated and Order/Contract (Appendix 60 & 61)
DepEd Order 30, s. 2017 responsive quotation BAC Recommendation to the
Copy of Memorandum of HOPE the award of contract in favor of
Abstract of Quotation Certificate of availability of funds Agreement supplier with the lowest calculated and
Certificate of appearance/ Statement/ Report by denomination responsive quotation
participation Notice of Award Proof of posting to PHILGEPS or summary list of all
Bus tickets transactions (name of students, Abstract of Quotation
Student's Schedule Mayor's Permit covered insurance, amount and other
Approved Travel order or PhilGEPS number Sent Quotation from at least three (3) details provided in MOA) Notice of Award
Authority to Travel suppliers Billing Statement
(signed SDS if outside division) Income and Business Tax Returns Mayor's Permit
Certificate of travel Omnibus Sworn Statements BAC Recommendation to the Student's Schedule PhilGEPS number
Completed (Appendix 47) Thru Emergency Purchase HOPE the award of contract in favor of
Copy of Memorandum of (additional) supplier with the lowest calculated and Approved Travel order or Income and Business Tax Returns
Agreement responsive quotation Authority to Travel Omnibus Sworn Statements
Official Receipts, (signed SDS if outside division) PCAB License and Registration for
Reimbursement Expenses Receipt Certificate of Emergency Purchase Abstract of Quotation Infrastructure
(Appendix 46), Certification of
Fidelity Bonding of Accountable
Expenses not requiring receipt, Canvass: from Notice of Award Officers
(COA CIR 2017-001) if applicable at least Three(3) suppliers (Principal, Disbursing Officer, School
Mayor's Permit Property Custodian)
Treasury Circular No. 2-2009
PhilGEPS number
Duplicate
General Form Nos. 57A(Request
Form) and 58A (Application
form) downloadable at
http://www.treasury.gov.ph
Latest SALN
Certified List of Bondable officers
Authority to Accept Payment
Validated Deposit Slip
Copy of Bond Certificate

NOTE: PLEASE SUBMIT THE MARKED LACKING DOCUMENT/S TO FACILITATE THE PROCESSING OF YOUR LIQUIDATION FOLDER. THANK YOU!
Checked by and Date