Appendix 36

JOURNAL ENTRY VOUCHER JEV No.:________

Entity Name : DEPARTMENT OF EDUCATION Date :

_____________
Fund Cluster : 01
_____________
_____________
_____________
_____________ ACCOUNTING ENTRIES
Responsibility
_______
UACS Object Amount
Center Accounts and Explanation
Code Debit Credit
P
Basic Salary - Civilian 5010101001 1,280.00
Due to BIR 2020101000 170.88
Due to GSIS 2020102001 115.20
Cash MDS 10104040 00 993.92

To pay for salary differential-step

of Jona Doronila & Ma. Teresa
Geocada for 2024 TOTAL 1,280.00 1,280.00
Prepared by: Certified Correct:

EMMA GRACE M. NACIONAL

Administrative Assistant III Head, Accounting Division/Unit

JOURNAL ENTRY VOUCHER JEV No.:________

Entity Name : DEPARTMENT OF EDUCATION Date :

_____________
Fund Cluster : 01
_____________
_____________
_____________
_____________ ACCOUNTING ENTRIES
Responsibility
_______
UACS Object Amount
Center Accounts and Explanation
Code Debit Credit
P
Basic Salary - Civilian 5010101001 1,280.00
Due to BIR 2020101000 170.88
Due to GSIS 2020102001 115.20
Cash MDS 10104040 00 993.92

To pay for salary differential-step

of Jona Doronila & Ma. Teresa
Geocada for 2024
TOTAL 1,280.00 1,280.00
Prepared by: Certified Correct:

EMMA GRACE M. NACIONAL

Administrative Assistant III Head, Accounting Division/Unit
 Appendix 32

DEPARTMENT OF EDUCATION Fund Cluster :

Division of Negros Occidental 01
Date :
DISBURSEMENT VOUCHER DV No. :

Mode of
MDS Check Commercial Check ADA Others (Please specify)
Payment

TIN: Employee No.: ORS/BURS No.:

Payee JONA DORONILA ET. AL.

Address
DISTRICT OF SAN ENRIQUE
Responsibility
Particulars MFO/PAP Amount
Center
To payment of the Salary Differential-Step 2024 of ₱1,280.00
JONA DORONILA & MA. TERESA GEOCADA, DISTRICT OF SAN
ENRIQUE as per supporting papers hereto attached…

Salary Differential 1,280.00

TOTAL ₱1,280.00 DO - ELEM 310400100002000

Less: 286.08
GSIS ₱115.20
BIR 170.88
TOTAL ₱286.08

LBP Account No.:

₱993.92
A. Certified: Expenses/Cash Advance necessary, lawful and incurred under my direct supervision.

ALMERA D. MONREAL
PSDS

B. Accounting Entry:
Account Title UACS Code Debit Credit
Basic Salary - Civilian 5010101001 1,280.00
Due to BIR 2020101000 170.88
Due to GSIS 2020102001 115.20
Cash, MDS - Regular 1010404000 993.92
TOTAL 1,280.00 1,280.00
C. Certified: D. Approved for Payment
Cash available

Subject to Authority to Debit Account (when applicable) Nine Hundred Ninety Three Pesos &
Su 92/100 Only
proper

Signature Signature

Printed
Name EMMA GRACE M. NACIONAL, CB, CPA Printed Name ANTHONY H. LIOBET, CESO V

Accountant III Schools Division Superintendent

Position Position
Head, Accounting Unit/Authorized Representative Division of Negros Occidental
Date Date
E. Receipt of Payment JEV No.
Check/ Bank Name & Account Number:
Date:
ADA No. :

Signature JONA DORONILA ET. AL. Date

Date:
:
Printed Name
Official Receipt No. & Date/Other Documents
 Appendix 11

OBLIGATION REQUEST AND STATUS Serial No. :

DEPARTMENT OF EDUCATION Date :
Fund
Division of Negros Occidental Cluster:
01

Payee JONA DORONILA ET. AL.

Office DISTRICT OF SAN ENRIQUE
Address SAN ENRIQUE
UACS
Responsibilit
Particulars MFO/PAP Object Amount
y Center Code
To payment of the Salary Differential-
Step 2024 of JONA DORONILA & MA. 31040010 5010101001 1,280.00
DO - ELEM
TERESA GEOCADA, DISTRICT OF SAN 0002000
ENRIQUE

TOTAL ₱1,280.00
A. B.
Certified:Charges to appropriation/alloment are Certified: Allotment available and
necessary, lawful and under my direct supervision;an obligated for the purpose/adjustment
supporting documents valid, proper and legal: necessary as indicated above:

Signature
Signature:
:
Printed Printed
Name:
ALMERA D. MONREAL Name: ATTY. RONALD P. VILLANUEVA JR.

Position OIC, Administrative Officer V -

Public Schools District Supervisor Position:
: Budget (Finance Unit)
Head, Budget
Head, Requesting Office/Authorized
Division/Unit/Authorized
Representative
Representative
Date
Date:
:

C. STATUS OF OBLIGATION
Reference Amount
Balance
Obligatio
ORS/JEV/Check/ADA/TRA n Payable Payment Not Yet Due and
Date Particulars
No. Due Demandable
(a) (b) (c) (a-b) (b-c)
 Republic of the Philippines
DEPARTMENT OF EDUCATION
Region VI - Western Visayas
Division of Negros Occidental
Cottage Road, Bacolod City
DISTRICT OF LA CASTELLANA I
PAYROLL OF SALARY DIFFERENTIAL 2024-2025

Entity Name DEP-ED, DISTRICT OF LA CASTELLANA I

Fund Cluster 01
We acknowledge receipt of cash shown opposite our names as full compensation for services rendered for the period covered.

PERIOD SALARY TOTAL ACCOUNT

No. NAME BP No. POSITION
COVERED
GROSS SD GSIS BIR PHIC TOTAL SD SIGNATURE
OLD NEW DIFF/MO SD MYB YEB GSIS BIR PHIC NO.

06/04/24-06/30/24 ### 29,085.00 289.00 249.59 19.47 19.59 6.06 249.59 19.47 19.59 6.06
1 RODELYN L. REDUBLE 2005427913 Teacher I - 289.00 1,665.47 4655-0144-17
07/01//24-12/31/2024 ### 29,085.00 289.00 1,445.00 24.01 23.36 7.23 1,445.00 120.05 116.80 36.15

07/02/24-07/31/24 ### 29,085.00 289.00 275.86 23.23 21.85 6.06 275.86 23.23 21.85 6.06
2 NOEL M. RILLON 2005457293 Teacher I - 289.00 1,451.32 4655-0145-90
08/01/24-12/31/24 ### 29,085.00 289.00 1,156.00 24.01 23.36 7.23 1,156.00 96.04 93.44 28.92

10/25/24-10/31/24 ### 33,183.00 313.00 56.91 0.83 5.81 6.57 56.91 0.83 5.81 6.57
4 RAQUEL B. RIVERA 2002828289 Teacher III - 313.00 838.64 4655-0146-62
11/01/24-12/31/24 ### 33,183.00 313.00 626.00 28.17 36.03 7.83 626.00 56.34 72.06 15.66

TOTAL 1,782.00 3,809.36 119.72 130.00 40.98 3,809.36 891.00 315.96 329.55 99.42 3,955.43
CERTIFIED: Services duly rendered as stated. APPROVED FOR PAYMENT:
#VALUE!

BENJIE L. BOILES ANTHONY H. LIOBET, CESO V

Head Teacher II Date Schools Division Superintendent

CERTIFIED: Supporting documents complete and CERTIFIED: Each employee whose name appears on the payroll has been paid in the
(3,955.43)
proper; and cash available in the amount amount as indicated opposite his/her name ORS/BURS No. :
Date :
EMMA GRACE M. NACIONAL, CB, CPA JENNIFER T. SEBALLOS JEV No. :
Accountant III Date Cashier II Date :

Page 4 of 13
 S A L A R Y
O L D
SG 11 Step 1 - SG 12 Step 6 - SG 17 Step 7 - SG 24 Step 3 -
SG 12 Step 5 SG 17 Step 6 SG 24 Step 2 SG 30 Step 8

GROSS BASIC SALAR 28,796.00 32,870.00 38,543.00

Less: GSIS 2,591.64 2,958.30 3,468.87 0.00
PHIC 719.90 821.75 5,781.45 0.00
HDMF 100.00 100.00 100.00 100.00
NET 25,384.46 28,989.95 29,192.68 (100.00)

TAX PER MONTH 682.72 1,631.39 1,464.92 (9,196.77)

NOTE: NakaFORMULA ni tanan EXCEPT sa BASIC SALARY… Please en

NEW sang BASIC SALARY dependi if diin sya nga SALARY GRADE kag ST
DEDUCT nyo ang TAX PER MONTH sang NEW SALARY sa OLD SALARY
DIFFERENCE per MONTH... If PRO-RATED ang inyo nga STEP for that m
man sng TAX based sa # of days... Thank you :)

OLD 2593.64 719.90

REDUBLE GSIS PHIC
NEW 2617.65 727.13
 DIFFERENCE 24.01 DIFFERENCE 7.23

OLD 2593.64 719.90

RILLON GSIS PHIC
NEW 2617.65 727.13
DIFFERENCE 24.01 DIFFERENCE 7.23

OLD 2,958.30 821.75

RIVERA GSIS PHIC
NEW 2986.47 829.58
DIFFERENCE 28.17 DIFFERENCE 7.83
 L A R Y
N E W
SG 12 Step 6 SG 17 Step 7 SG 24 Step 3
SG 11 Step 1 -
- SG 17 Step - SG 24 Step - SG 30 Step
SG 12 Step 5
6 2 8

29,085.00 33,183.00 39,007.00

2,617.65 2,986.47 3,510.63 0.00
727.13 829.58 5,851.05 0.00
200.00 200.00 200.00 200.00
25,540.23 29,166.95 29,445.32 (200.00)

706.08 1,666.79 1,528.08 (9,226.77)

BASIC SALARY… Please encode lng BOTH sa OLD &

ga SALARY GRADE kag STEP naBELONG. Then,
SALARY sa OLD SALARY kay amo na sya ang TAX
g inyo nga STEP for that month, please paki-PRO RATE
u :)

682.72
BIR
706.08
DIFFERENCE 23.36

682.72
BIR
706.08
DIFFERENCE 23.36

1697.13
BIR
1733.16
DIFFERENCE 36.03
 SALARY
OLD NEW
Basic Salary 24,224.00 24,510.00
Less: GSIS 2,180.16 2,205.90
PHIC 333.08 337.01
HDMF 100.00 100.00
NET 21,610.76 21,867.09

Tan.awon ang NET Ang 21,610.76 Ang 21,867.09 nadala

sa TAX TABLE if diin nadala sa sa Compensation
sya nga range Compensation Range Range nga P20,833 to
nadala nga P20,833 to P33,332. Based sa
P33,332. Based sa table, ang TAX niya is
ZERO (0) PLUS 20%
table, ang TAX niya is
SANG EXCESS OF
ZERO (0) PLUS 20% 20,833.
SANG EXCESS OF
P21,610.76 minus P21,867.09 minus
20,833 times 20% 20,833 times 20%

TAX PER MONTH 155.55 206.82

NOTE: If indi whole month ang step, e

Pro-rate man ang tax based sa # of
days
 MONTHLY STEP
286.00
25.74

260.26

DIFFERENCE
SANG TAX KA
NEW & OLD

51.27

whole month ang step, e

ang tax based sa # of