2024
Senate of the Philippines
GSIS Building, Financial Center,
J.W. Diokno Blvd., Pasay City
FINANCIAL
MANAGEMENT
BUREAU
The Financial Management Bureau (FMB) is responsible for advising and assisting in various financial matters such as formulating and reviewing financial systems and procedures, developing policy guidelines and regulations, and preparing reports on funds released to the Senate.
FMB plays a crucial role in ensuring transparency, accountability, and efficiency in financial operations. By overseeing the development and implementation of financial systems and policies, they help to safeguard financial resources and ensure they are used effectively and in accordance with established regulations.
Overall, the Financial Management Bureau serves a vital function in maintaining the integrity and effectiveness of financial operations within its jurisdiction.
senate of the philippines
FMB
mission
The Financial Management Bureau (FMB) is dedicated to empowering the Senate through meticulous financial guidance and oversight. Our mission is to ensure transparency, accountability, and efficiency in financial operations, safeguarding Senate resources while fostering responsible stewardship in accordance with established regulations.
vision
We envision a Senate where financial integrity serves as the bedrock of governance, inspiring public trust and confidence. We aspire to lead by example, pioneering innovative solutions and best practices in financial management. By championing transparency, accountability, and strategic foresight, we aim to elevate the Senate's financial standing, enabling it to fulfill its legislative duties with unparalleled effectiveness and credibility.
GUIDELINES
One of the general requirements for disbursements is that all claims against government funds shall be supported with complete documentation that shall establish the integrity of the claim.
The submission of complete supporting documents enumerated under each type of transaction does not preclude reasonable questions on the funding, legality, regularity, necessity or economy of the expenditure or transaction, among others, and such questions may be raised by any of the signatories to the transaction.
ORGANIZATIONAL STRUCTURE
Bureau Director
FMB
Service Chief
LCMS
Service Chief
LAS
Service Chief
LBS
Assistant Service Chief
LCMS
Assistant Service Chief
LAS
Assistant Service Chief
LBS
our SERVICES
handles the processing of disbursement vouchers of all claims for payments and the liquidation documents of cash advances as well as pre-audit on all claims in compliance with existing accounting and auditing rules and regulations. It records all financial transactions of the Senate and maintains a complete set of book of accounts of the Senate. It prepares and submits periodic financial statements required by law.
facilitates the budget preparation and evaluation and the budget execution and control. It formulates guidelines and instructions in the preparation of the annual budget estimates as well as the compilation, analysis, and presentation of statistical data needed in the preparation of budget estimates. It also prepares the Senate financial work plans. Moreover, it plans and develops methods and procedures on budget execution. It facilitates the issuance of receipts of allotment notices to concerned offices and the obligation of allotments for all expenditures of the Senate.
is tasked with the payroll disbursement, check disbursement, and cash collection. This office maintains records and reports of payroll transactions and disbursements. It facilitates the payment of salaries and other benefits of the Senate employees. It also prepares checks and corresponding bank advice for all approved vouchers. In addition, this office maintains a petty cash fund and traveling expenses fund for the Secretariat.
LEGISLATIVE ACCOUNTING SERVICES
UPDATED
DOCUMENTARY REQUIREMENTS
FOR COMMON
GOVERNMENT TRANSACTIONS
1
1. SALARY
1.1 First Salary
Certified true copy of duly approved Appointment
Assignment/Re-Assignment order, if applicable
Certified copy of Oath of Office
Certificate of Assumption
Statement of Assets, Liabilities and Net Worth
Approved Daily Time Record (DTR)
Bureau of Internal Revenue (BIR) certificates
a. BIR Form 1905
b. BIR Form 2316, if with previous employment within the year
Personal Data Sheet (PDS)
Certificate of non-inclusion in the payroll from HRMS
Authority from the claimant and identification documents, if claimed by person other than the payee
Additional Requirements for transferee (from one government agency to another)
Clearance from money, property and legal accountabilities from the previous office
Certified copy of paid disbursement voucher of last salary received and/or Certification by the Chief Accountant for the breakdown of last salary received and remittance of statutory deductions from previous office
Certificate of leave credits
Service Records
1.2 Second Salary
Certified true copy of duly approved Appointment
Approved Daily Time Record (DTR)
Certificate of Assumption
Certificate of non-inclusion in the payroll from HRMS
Authority from the claimant and identification documents, if claimed by person other than the payee
1.3 Salary Differentials due to Promotion
Certified copy of Approved Appointment
Certificate of Assumption
Certified copy of Oath of Office
Approved DTR or certification that the employee has not incurred leave without pay
Payslip or certified true copy of payroll
Leave Records
Service Records
1.4 Salary Differentials due to Step Increment
Notice of Salary Adjustment (NOSA)
a. old rate
b. new rate
Approved DTR or certification that the employee has not incurred leave without pay
Payslip or certified true copy of payroll
Leave Records
Service Records
1.5 Salary (If cancelled in the Payroll)
Approved DTR
Certificate of cancellation in the payroll
Leave Records
Additional requirements if necessary
Approved application for leave
Money and Property accountability clearance, if (1) month or more
Medical Certificate, if on sick leave for five days or more
Notice of assumption / Return to work
Certification of non inclusion in the payroll from HRMS)
1.6 Salary (If Deleted from the Payroll)
Appointment / Notice of Salary Adjustment (NOSA)
Approved DTR
Leave Record, if applicable
Assumption of Office
Additional requirements if necessary
Approved application for leave
Money and Property accountability clearance, if (1) month or more
Medical Certificate, if on sick leave for five days or more
Notice of assumption / Return to work
Certification of non inclusion in the payroll from HRMS
1.7 Last Salary
Appointment / Notice of Salary Adjustment (NOSA)
Money and Property accountability clearance
Approved DTR
Additional Requirements in case of retirement
Certificate of No Pending Case
Statement of Assets, Liabilities and Net Worth
GSIS Clearance
Service Record
Additional Requirements in case of death of claimant
Death Certificate
Marriage Contract
Birth Certificate of surviving legal heirs
Designation of next of kin or proof of legal surviving heirs
Waiver of right of children 18 years old and above
2. TERMINAL LEAVE BENEFITS
Approved leave application
Complete service record
Appointment / Notice of Salary Adjustment (NOSA) showing highest salary received
GSIS clearance
Money and Property accountability clearance
Certificate from Office of the Senate Legal Counsel of no pending case
Latest Satement of Assets, Liabilities and Net Worth (SALN)
Leave record showing leave credits earned, if there is leave credits earned from previous government office, additional certification of leave credits earned from previous government office is required
Additional requirement in case of death
Death certificate issued by PSA
Marriage certificate issued by PSA
Birth certificate of all surviving legal heirs issued by PSA
Designation of next-of-kin / Proof of surviving legal heirs
Waiver of rights of children under 18 years old and above, if applicable
3. RETIREMENT BENEFITS
Updated Service record indicating the number of days on leave without pay and/or certification issued by the HRMS that the retiree did not incur any leave of absence without pay
Retirement application
Clearance from money, property and legal accountability
Statement of Assets, Liabilities and Net worth (SALN)
Retirement Gratuity Computation
Certificate from the Office of the Ombudsman indicating whether or not the retiree has a pending criminal or administrative case
Certificate of No Pending Case
Affidavit of Undertaking with authority to deduct accountabilities
Additional requirement in case of resignation
Employee’s letter of resignation duly accepted by the Agency Head
Additional requirement in case of death
Death certificate issued by Philippine Statistics Authority (PSA)
Marriage certificate issued by PSA
Birth certificate of all surviving legal heirs issued by PSA
Waiver of rights of children 18 years old and above, if applicable
Designation of next-of-kin
Affidavit of two disinterested parties that the deceased is survived by legitimate and illegitimate children (if any), natural, adopted or children of prior marriage
4. MONETIZATION OF LEAVE CREDITS
Approved leave application with leave credit balance certified by the Human Resources Officer
Updated leave record showing leave credits earned
Request for monetization of leave covering more than ten days duly approved by the Head of Agency
For monetization of 50 percent or more:
Clinical abstract/medical procedures to be undertaken in case of health, medical and hospital needs
Barangay Certification in case of need for financial assistance brought by calamities, typhoons, fire, etc.
Justification on financial needs for the education of employee or children
5. OVERTIME PAY
Overtime authority stating the necessity and urgency of the work to be done, names of personnel, the purpose of expected outputs and specific period of such services
Overtime Accomplishment duly signed by the employee and supervisor
Certificate of service or duly approved DTR
Approved exemption from Policy Order 92-12 (OSP), if applicable
6. Maternity
Certified copy of approved Application for Maternity Leave
Certified copy of Maternity Leave Clearance
Medical Certificate for Maternity Leave
Certification as Solo Parent (for additional 15 days paid leave)
Certificate of Assumption
7. Clothing/uniform allowance
Certificate of Assumption (for new employee and those on leave without pay)
Certificate of Non-payment from previous agency, for transferees
8. HONORARIA
8.1 Government Personnel Involve in Government Procurement
Office Order creating and designating the BAC compositions and authorizing the members to collect honoraria
Minutes of BAC meeting
Notice of Award to the winning bidders of procurement activity being claimed
Certification that the procurement involves competitive bidding
Attendance sheet listing the names of attendees to the BAC meetings
Certification issued by the Chief Accountant that the amounts received by the recipient/s do not exceed 25% of the annual basic salaries pursuant to DBM Budget Circular No. 2004-5A dated October 7, 2005 and any future amendments thereof
1
8.2 Resource Person/Coordinator/Facilitator
Office Order for their designation with authority to collect honorarium
Authority to Conduct the Training/Seminar and the participants
Course Outline/Program
Copy of the Letter/Invitation to Guest Resource Speaker/Persons (as accepted/conformed)
Certification issued by the Chief Accountant that the amounts received by the recipient/s do not exceed the limits pursuant to DBM BC 2007-001 dated April 23, 2007 and any future amendments thereof
2
9. LONGEVITY PAY
Service Record
Certification issued by the HRMS that the claimant has not incurred more than 15 days of vacation leave without pay
10. LOyalty cash award/incentive
Service Record
Certificate of non-payment from previous office (for transferee)
Certificate from HRMS that the claimant has not incurred more than 50 days leave without pay within the preceding 5-year period, as the case may be, or proof of eligibility to receive incentive/service recognition
11. MID-year/Year-end Bonus (YEB) and Cash gift (CG)
Clearance from money, property and legal accountabilities (retiree)
Certificate of Assumption to Office (for new employee/ transferee)
Certificate of non-payment from previous office (for transferee)
12. productivity incentive bonus (PIB) or
Productivity enhancement incentive (PEI)
Certification that the performance ratings for two semesters given to the HRMS are at least satisfactory
Certification from the Legal Office that the employee has no administrative charge
13. TRAVELING EXPENSES
13.1 Local Travel
13.1.1 Cash Advance
Duly approved Office Order/Travel Order
Duly approved Itinerary of Travel
Quotation of plane fare for similar dates, from at least three airline companies/travel agencies or its equivalent. In case of less than three quotations, a certification by the claimant attesting to such circumstance, signed by his/her supervisor ***
Certification from the Chief Accountant that previous cash advances have been fully liquidated and accounted for in the books
Additional requirement in case of seminar/training
Letter of invitation of the host/sponsoring agency/organization
Special Order
*** Suspended per COA Circular 2024-004 dated March 14, 2024.
1
3
13.1.2 Liquidation
Liquidation Report
Approved Certificate of Travel Completed
Approved Revised Itinerary of Travel, if the previously approved itinerary was not followed
Copy of previously approved Itinerary of travel
Copy of previously approved Office Order/Travel Order and the Supplemental Office Order or any proof supporting the change of schedule
Certification of expenses incurred for per diem and travelling expenses by the claimant
OR/eOR/AR or equivalent in case of refund of excess cash advance
Certificate of Appearance or Attendance in the absence hereof, photocopy of the received copy of Memo Transmittal of Back to Office Report/Narrative Report on the undertaken/Report on Participation addressed to the agency head. The report, duly noted by the agency head or his authorized representative, shall contain, among others, the following information: highlights of the training/activity, pictures preferably dated, plan of action for knowledge sharing, and recommendations.
2
3
Additional Documentary Requirements
Paper/electronic plane, boat or bus/train tickets, terminal fee receipts, paper/electronic boarding passes or a passenger manifest certified by the concerned airline or shipping company
Certification by the Head of Agency as to the absolute necessity of the expenses together with the corresponding bills or receipts, if the expenses incurred for the official travel exceeded the prescribed rate per day (certification or affidavit of loss shall not be considered as an appropriate replacement for the required hotel/lodging bills and receipts)
OR/eOR or CERR (for expenses amounting to P300 or less) or RER (for expenses amounting to more than P300 but not exceeding P1,000), pursuant to COA Circular No. 2017-001 dated June 19, 2017, as amended by COA Circular No. 2021-001 dated June 24, 2021, or other amount that may be prescribed in the future. In case of payment of toll fees, the CERR/RER shall be supported with the toll fee rates
Hotel room/lodging bills with official receipts in the case of official travel to places within 50-kilometer radius from the last city or municipality covered by Metro Manila Area, if the travel allowances being claimed include hotel room/lodging
Additional requirement in case of seminar/training
Copy of Special Order
3
13.2 Foreign Travel
13.2.1 Cash Advance
Duly approved Office Order/Travel Order
Duly approved Itinerary of Travel
Certification from the Chief Accountant that previous cash advances have been fully liquidated and accounted for in the books
Flight itinerary issued by the airline ticketing office/travel agency
Quotation of plane fare for similar dates, from at least three airline companies/travel agencies or its equivalent. In case of less than three quotations, a certification by the claimant attesting to such circumstance, signed by his/her supervisor
Where applicable, authority to claim representation expenses
Additional requirement in case of seminar/training
Letter of invitation of the host/sponsoring agency/organization
Special Order
Acceptance of nominee/s as participants (issued by the host country)
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13.2.2 Liquidation
Liquidation Report
Approved Certificate of Travel Completed
Approved Revised Itinerary of Travel, if the previously approved itinerary was not followed
Copy of previously approved Itinerary of travel
Copy of previously approved Office Order/Travel Order and the Supplemental Office Order or any proof supporting the change of schedule
Certification of expenses incurred for per diem and travelling expenses by the claimant
OR/eOR/AR or equivalent in case of refund of excess cash advance
Certificate of Appearance or Attendance in the absence hereof, photocopy of the received copy of Memo Transmittal of Back to Office Report/Narrative Report on the undertaken/Report on Participation addressed to the agency head. The report, duly noted by the agency head or his authorized representative, shall contain, among others, the following information: highlights of the training/activity, pictures preferably dated, plan of action for knowledge sharing, and recommendations.
1
Additional Documentary Requirements
Paper/electronic plane, boat or bus/train tickets, terminal fee receipts, paper/electronic boarding passes or a passenger manifest certified by the concerned airline or shipping company. In the absence thereof other documents such as, but not limited to, a certified true copy of the passport showing the dates of entry and exit, duly stamped by the Immigration Office of the country of destination as indicated in the approved travel authority and itinerary of travel; or a passenger manifest certified by the concerned airline or shipping company
For reimbursement of actual travel expenses in excess of the prescribed rate:
Certification from the Head of the Agency that it is absolutely necessary
Hotel room with official receipts (certification or affidavit of loss shall not be considered as an appropriate replacement for the required bills and receipts)
Bills/receipts for non-commutable representation expenses approved by the President or authorized officials
Additional requirement in case of seminar/training
Copy of Special Order
2
14. Training/seminar FEE
Invitation
Statement of Account
Special Order
Certificate of Appearance
15. procurement of goods, consulting services,
and infrastructure projects
(Regardless of Mode of Procurement)
Certified copy of the page of the Approved Procurement Plan (APP) or Supplemental APP where the particular Goods, Consulting Services and/or Infrastructure Project subject of payment is indicated.
Certified copy of the submitted Contract or Purchase Order stamped “Received” by the COA or the documentary requirements required by COA Circular No. 2009-001 dated February 12, 2009 and COA Memorandum 2005-005 dated February 28, 2005 (Annex A-T) and any future amendments thereof
Letter request for payment from contractor/supplier
15.1 Infrastructure Projects
Additional Documentary Requirements
15.1.1 Advance Payment for Mobilization Cost
Irrevocable Standby Letter of Credit/Security Bond/Bank Guarantee
Notice of Award
Notice to Proceed
15.1.2 Progress Payments
Statement of Work Accomplished (SWA)
Progress Billing Statement
Inspection Report by the Agency’s Authorized Engineer
Results of Test Analysis, if applicable
Contractor’s Affidavit on payment of laborers and materials
Pictures/Geotagged Photos, before, during, and after construction of items of work especially the embedded items
Certificate of Percentage of Completion
15.1.3 Final Payment
As-Built Plan
Final SWA
Warranty Security
Certificate of Completion
Copy of turn-over document/transfer of project and facilities such as motor vehicles, laptops, and other equipment and furniture included in the contract to concerned government agency
Certificate of Acceptance by the Agency
Final Inspection Report of the Agency’s authorized Engineers and/or Inspectorate Team
Statement of Time Elapsed
Pictures/Geotagged Photos, before, during, and after construction of items of work especially the embedded items
15.1.3 Release of Retention Money
Warranty security in form of cash, bank guarantee, irrevocable standby letter of credit from a commercial bank, GSIS or surety bond callable on demand
Certificate of completion from the end-user that the project is completed, inspected and accepted.
15.2 Consulting Services
Additional Documentary Requirements
Copy of curriculum vitae of the consultant
Copy of Terms of Reference or Contract (for first payment)
Approved consultancy Progress/Final Reports, and/or output required under the contract
Progress/Final Billing
Contract of Infrastructure Projects subject of Project Management Consulting Services
15.3 Goods
Additional Documentary Requirements
15.3.1 Supplies, Materials, Equipment and Motor Vehicle
Purchase Requisition (PR)
Original copy of Dealers/Suppliers’ Invoices showing the quantity, description of the articles, unit and total value, duly signed by the dealer or his authorized representative
Results of Test Analysis, if applicable
Tax receipts from the Bureau of Customs or the BIR indicating the exact specifications and/or serial number of the equipment procured by the government as proof of payment of all taxes and duties due on the same equipment, supplied or sold to the government.
Delivery receipt duly received
Inspection and Acceptance report prepared by the Department/Agency property inspector and signed by the Head of Agency or his authorized representative
Property Acknowledgement Receipt (PAR), for equipment
Warranty Security for a minimum period of three months, in the case of expendable supplies, or a minium period of one year in the case of semi/non-expendable supplies, after acceptance by the procuring entity of the delivered supplies
Authority to purchase, in case of motor vehicles
COA Request for inspection
Delivery Receipt
If charged to semi-expendable items:
Inventory Custodian Slip (ICS)
15.3.2 General Support Services (janitorial, security, maintenance, garbage collection and disposal and similar services)
Performance Appraisal Report
Statement of account or Contractor’s Bill
Record of attendance/Service
Proof of remittance to concerned government agencies [BIR/Social Security System (SSS)/ECC/Pag-ibig/Philhealth]
Additional Documentary Requirements
Affidavit of Payment
Certificate of Services Rendered
List of Manpower Deployed
Cost Breakdown
Payroll for the month
15.3.3 Rental Contracts for Property
List of prevailing comparable property within the vicinity (for first claim)
Vicinity map (for first claim)
Bills/invoices
Certificate of Occupancy (space/builiding) (for first claim)
15.3.4 Repair and Maintenance of Equipment and Motor Vehicles
Bills/Invoices
Pre-Repair Inspection Report
Post-Repair Inspection Report
Repair History of Property
Waste Materials Report
Warranty Certificate
Certificate of Acceptance
COA Request for Inspection
Property Acknowledgement Receipt (PAR), of the equipment to be repaired
15.3.5 Advertising Expenses
Job Order/Contract
Bill/Statement of Account
Copy of newspaper clippings evidencing publication and/or CD/DVD in case of/Radio commercial
Copy of Approved Agency Media Plan, if any
15.3.6 Utility Expenses
Statement of Account/Bill
Invoice/Official Receipt or machine validated statement of account/bill
Certification of Services Rendered, if applicable
Meter reading, if applicable
Summary Report, if applicable
Reconciliation Report, if applicable
15.3.7 Telephone/Communication Expenses
Statement of Account/Bill
Invoice/Official Receipt or machine validated statement of account/bill or collection and acknowledgement receipts
Certification of by Head of Agency or his authorized representative that all calls are official in nature
Authority from Head of Agency for entitlement to mobile phone allowance
Certification from the Chief Accountant and Property Officer that the employee was not issued a postpaid plan for mobile phone
15.3.8 Printing Expenses
Sales Invoice
Delivery Receipt
COA Request for Inspection
Inspection and Acceptance Report
Copy of blueprint received by supplier
15.3.9 Catering
Statement of Account/Sales Invoice
Duly Certified Attendance List
Approved Budget, if applicable
Succeeding payment
Delivery receipts / schedule of delivery
16. HUMAN RESOURCE DEVELOPMENT AND
TRAINING PROGRAM
Budget Estimates Approved by the Head of agency
Schedule of Training Approved by the Head of Agency
Statement of Account/Bills/Invoices
Official Receipts
Office Order/Terms of Reference
17. SPECIAL COUNSEL ALLOWANCE
Office Order/Designation/Letter of the Office of General (OSG) deputizing the claimant to appear in court as special counsel
Certificate of Appearance issued by the Clerk of Court
Certification that the cases to be attended by the lawyer personnel are directly related to the nature/function of the particular office represented
Certification issued by the Chief Accountant that the amount being claimed is still within the limitation under the General Appropriations Act (GAA) of the amount per month
18. Cash advances
12.1 Granting of Cash Advances
(For all types of cash advances except for travel cash advances)
Authority of the accountable officer issued by the Head of the Agency or his duly authorized representative indicating the maximum accountability and purpose of cash advance (for initial cash advance)
Certification from the Chief Accountant that previous cash advances have been fully liquidated and accounted for in the books
Approved application for bond and/or Fidelity Bond for the year of the cash accountability of P5,001 above or the minimum amount that may be prescribed by the Bureau of the Treasury (upon set-up of new/renewed accountability)
LCMS assists in the application of Fidelity Bond of accountable officers
12.1.1 Petty Cash Fund (PCF)
Additional Documentary Requirements
Approved estimate of petty expenses for one month (initial set-up)
12.2 Liquidation of Cash Advances
12.2.1 Petty Cash Fund (PCF)
Report on Paid Petty Cash Vouchers (RPPCV)
Petty Cash Vouchers (PCVs) duly accomplished, signed and approved
Approved purchase request with certificate of Emergency Purchase, if necessary
Bills, receipts, sales invoices
Certification of Expense not Requiring Receipt (CERR) (for expenses amounting to P300 or less) or Reimbursement Expense Receipts (RER) (for expenses amounting to more than P300 but not exceeding P1,000), pursuant to COA Circular No. 2017-001 dated June 19, 2017, as amended by COA Circular No. 2021-001 dated June 24, 2021, or other amount that may be prescribed in the future
Inspection and Acceptance Report (IAR) or Certificate of Inspection and Acceptance
Pre-/Post-Repair Inspection Report
Waste Materials Report (WMR) in case of replacement/repair with PAR attached
Approved trip ticket, for gasoline/fuel expenses, together with parking and toll fee receipts, if any (applicable for government vehicles only)
Canvass from at least three suppliers for purchases as prescribed (involving P2,000 and above or other amount that may be prescribed in the future), except for purchases made while on official travel
Summary/Abstract of Canvass
Inventory Custodian Slip (ICS) for semi-expendable items
Certification of Normal Wear and Tear
COA Request for Inspection
OR/eOR/AR or equivalent in case of refund of PCF
For meals and snacks charged to PCF:
Notice of meeting with agenda/meeting’s purpose
Minutes of Meeting
Attendance Sheet
LEGISLATIVE budget SERVICES
THE BUDGET CYCLE
BUDGET
PREPARATION
January to April
1
4
BUDGET
ACCOUNTABILITY
January to December
3
BUDGET
LEGISLATION
August to December
(DBM, OP, Congress)
2
BUDGET
EXECUTION
January to December
Lbs process:
budget preparation and evaluation (senate)
(1) BUDGET CALL
(2) BUDGET PROPOSAL
(4) TECHNICAL
BUDGET HEARING
(5) CONSOLIDATED
BUDGET PROPOSAL
(3) BUDGET PROPOSAL
EVALUATION
(6) APPROVED
BUDGET PROPOSALS OF ALL
SENATE OFFICES AND SUBMITTED
TO THE DEPARTMENT OF BUDGET
AND MANAGEMENT
BUDGET EXECUTION
AND CONTROL
HOW FUNDS ARE RELEASED
Approved work and financial plan
Availability of Allotment
Subject to accounting and auditing Rules and regulations
processing of
purchase requests (prS)
The requesting Senate office/service prepares and submits to LBS the purchase request form including the following necessary attachments, given the following conditions:
I. A. If the item requested is in the PPMP:
(1) system-generated PR form
(2) APP (BAC-approved);
B. If amendment for the item requested is already approved:
(1) system-generated PR form
(2) APP (BAC-approved);
II. If item is included in the Budget Preparation form but not in the PPMP
(1) letter-request for inclusion in the PPMP addressed to BAC through LBS
(2) system-generated PR form
(3) amended PPMP
(4) APP (BAC-approved)
III. If item is for emergency purposes:
(1) system-generated PR form
(2) Certificate of Emergency Purchase/
Repair/Service (approved by department
head);
(3) Canvass Sheet from PPS;
IV. If item is for reimbursement:
(1) Certificate of Emergency Purchase/ Repair/ Service (approved by department head);
(2) Canvass Sheet from PPS;
(3) receipts;
(1) PURCHASE
REQUEST
(2) CERTIFICATE OF AVAILABILITY OF ALLOTMENT
PR - Purchase Request
LBS - Legislative Budget Service
PPMP - Project Procurement Management Plan
APP - Annual Procurement Plan
BAC - Bids & Awards Committee
PPS - Property & Procurement Service
OBLIGATION REQUEST AND STATUS (ORS)
In connection with the preparation of Obligation Request and Status (ORS) as prescribed under COA Circular No. 2015-007, we would like to remind the requesting department to submit said document by completely filling up the required information. An instruction in accomplishing the form is attached herewith as Annex A. Please refer to items four (4) to eleven (11). The ORS shall be prepared in three (3) copies.
The gross amount per UACS Object Code (expense code) as reflected in the DV should be the same amount that should be encoded in the ORS, particularly in accomplishing Items 10-11 mentioned in Annex A. This will reduce the need for manual editing of the aforementioned document and speed up the processing of ORS.
If there is a need for any clarification regarding this matter, LBS is more than willing to assist you in any queries.
Your cooperation and kind consideration regarding this matter is very much appreciated.
LEGISLATIVE cash management SERVICES
legislative cash management service
The service is tasked to provide efficient cashiering services to the members of the Senate and their respective staff, to the personnel of the Secretariat and to various clientele of the Senate.
FUNCTIONS
Handles the processing of checks as well as its release and disbursement to the respective payees.
Handles the processing and releasing of salaries and other payroll payments to the Senate officers, employees and consultants.
Monitors and maintains the fund balances and provides information of its status on a daily basis.
Undertakes the collection of revenues, refunds and other receipts payable to the Senate.
Coordinates with the depository bank and Bureau of Treasury and other government agencies for the transactions pertaining to payroll, check disbursements and collections and other related matters.
Maintains records and generates reports of all cash and check transactions.
Performs other related functions as maybe assigned from time to time.
CHECK DISBURSEMENT SECTION
The Check Disbursement Section handles the processing of checks and its releases to the respective payees like the Senate officers and employees, consultants and creditors/suppliers. It monitors the cash position and maintains the fund balance and provides information of its status on a daily basis.
CHECK PROCESSING AND DISBURSEMENT
Receives processed vouchers
Prepares checks, verify as to correctness of entries i.e. amount, payee and date
Records disbursements in the Cash Book, Warrant Register and LCMS Tracking System
Prepares Bank Advice for Issued and cancelled Checks (daily) & Daily Cash Position Report
Releases checks to payees/creditors
CHECK SIGNATORIES
All prepared checks regardless of amount are signed by the Service Chief of Leg. Cash Management Service (Policy Order No. 2024-008 (OSP))***. The checks are countersigned by the signing authorities as follows:
₱ 50,000.00 and below
Above ₱ 50,000.00 up to ₱ 100,000.00
Above ₱ 100,000.00 up to ₱ 250,000.00
Above ₱ 250,000.00 up to ₱ 500,000.00
Above ₱ 500,000.00
Bureau Director, FMB or in his/her absence, Executive Director, AFS
Executive Director, AFS or on his/her absence, the Bureau Director, FMB
Deputy Secretary, AFS or in his/her absence, the Executive Director, AFS or designated Officer-in-charge
Senate Secretary or in his/her absence, the designated officer-in-charge
Senate President or designated Authorized Representative (Chief of Staff, OSP or Senate Secretary) or in his/her absence, the designated Officer-in-Charge of the Office of the Senate President
*** Approval System and Signatories for Financial Transactions dated July 19, 2024 - Page 64
RELEASING OF CHECKS
To Senate officers, employees and consultants
Check is released to claimant by presenting their Senate ID or any other valid ID. However, if authority to collect the check is given to another person, a duly notarized Special Power of Attorney (SPA) is required. Person authorized should be an immediate member of the family of the employee concerned or is the liaison officer duly designated by the Chief or Head of unit or office. (COA Cir. 86-298A)
To Creditors/Suppliers
Check is released to creditors/suppliers who in turn issues an official receipt (OR) in the name of Senate. Claimants should present the following:
Company ID or other acceptable IDs like driver’s license, school ID with picture and signature of the holder
Letter of authority with company logo
RECORDING AND REPORTING
Accomplishes the Report of Check Issued based on information on the paid vouchers and submits the same to the Accounting Service.
Prepares Report of Cancelled Checks, Reports of Accountability (inventory of checks)
Stamps all paid vouchers with “PAID”, check number, date paid and amount paid
Sorts, arranges, compiles and labels all paid vouchers and submit the same to the Accounting Service (monthly).
As per bank policy, a check has to be presented to the depository bank within three (3) months from the date of issue, otherwise the same will be staled. All staled checks together with DV is reported and returned to Accounting Service.
As a service to our clientele, the LCMS exerts effort to constantly remind Senate suppliers/creditors and other claimants/payees of the checks through electronic mails and telephone calls to claim their checks before they become stale.
PAID DISBURSEMENT VOUCHERS
All paid DVs and its supporting documents are stamped “paid”. They are sorted, arranged, compiled, labeled and submitted to the Accounting Service on a monthly basis.
REPORTS PREPARED
Advice of Checks Issued and Cancelled (ACIC)
Daily Cash Position Report
Reports of Checks Issued (RCI)
Monthly Summary List of Checks Issued and Cancelled
Monthly Disbursement of Checks
Report of Accountability (Inventory of Checks)
Unutilized Fund Reverted to National Treasury
PAYROLL
DISBURSEMENT SECTION
The Payroll Disbursement Section handles the payment of salaries and other payroll payments to the Senate officers, employees and consultants. Payroll transactions are paid through the Land Bank Automated Teller Machine (ATM) for Senate Secretariat officers and employees, and over-the-counter or cash payment for the staff of the Senators.
Payment of salaries, allowances and other benefits are released through the counter on a weekly basis (7th, 15th, 22nd & 30th day of the month) or as it falls due. There are three paymasters in charge of the task.
PAYROLL PROCESSING AND DISBURSEMENT
CASH OR OVER-THE-COUNTER PAYMENT
Prepares and reconcile pay envelopes from the processed payrolls
Prepares/computes denominations of payroll money per office
Requests delivery of cash from bank
Prepares and packages payroll money to the pay envelopes
Releases pay envelopes to officers and employees
Checks/ reconciles daily unclaimed salaries against the payroll
As per policy, claims should be paid or released to employees/claimants concerned, except when authority to collect the salary or any money due to claimant has been given to another person through a special power of attorney (SPA) and the person so authorized is an immediate member of the family of the employee concerned or is the liaison officer duly designated by the Chief or Head of unit or office (COA Circular No. 86-298A).
Employee/claimant can claim their salaries and allowances as soon as it falls due or until five (5) days after the end of the month, otherwise payroll will be closed and claims will be made through a Disbursement Voucher.
BANK – ATM PAYROLL SERVICE
Prepares vouchers for salaries and other benefits payable to Land Bank
Reconciles summary listings against the payroll and prepared checks
Forwards checks, summary listings to bank for credit to individual accounts
Prepares hold/release order
Prepares request for MC for account/salaries unclaimed (on hold)
Salaries, allowances and other benefits paid through the Land Bank ATM Service are made available on a weekly basis or as it falls due. Employees can access all Land Bank ATM centers and other participating centers under the Express Net (Bank of the Philippines, BPI Family, Banco De Oro, Solid Bank, HSBC etc.)
Complaints regarding the payroll ATM service should be made directly to Land Bank with the CMS coordinating the complaints.
Opening of ATM – Payroll Account
New Secretariat employees are required to open an account with the Land Bank Senate Branch located at the 4th Floor. The following steps should be followed:
Obtain signature card (SC) from Cash Management Service (CMS) by presenting a memo slip from HRMS
Submit duly accomplished SC to CMS for authentication. CMS submits the SC to
Land Bank
After two (2) weeks, claim ATM card from Land Bank GSIS Branch (also for Personal Identification Number (PIN) encoding)
RECORDING AND REPORTING
Closes paid payrolls and prepares Report of Disbursement (ROD)
Prepares and submits Certification of Unclaimed Salaries to HRMS, Accounting and Budget Services
Records payroll transactions in the Payroll Cash Book
Verifies/Initials Money and Property Accountability Clearances
Report of Disbursement (ROD) for paid payrolls
Status of Cash Advances for Salaries, Allowances and other benefits
Certification of Unclaimed/Cancelled Salaries
COLLECTION
The sources of collections are mostly from reproduction charges, ID replacements, refunds of cash advances and others.
Issues Official Receipts (OR) for collections
Records collections in the official Cash Book
Deposits collections to the bank
Prepares Report of Collections, Report of Accountability (Inventory of OR) for submission to Accounting Service
MAINTENANCE OF REVOLVING FUNDS
The service maintains Petty Cash Fund which is used to defray petty and miscellaneous expenses.
PROCESS
Request for Funding
Request for authority to hold cash advance for Revolving Fund (Overtime Pay/Petty Cash Fund). A Special Order (SO) is issued by the Office of the Senate President (OSP).
Prepares Disbursement Voucher (DV)
Submits to Accounting Service for processing
Petty Cash Fund
Pays approved request for Petty Cash Advance
Reviews and processes liquidation of Petty Cash Advance
Records transactions in the Cash Book
Replenishment of Fund
For Petty Cash Fund (PCF)
Prepares Report of Disbursement (ROD) for Miscellaneous Expenses incurred.
Prepares Status of Fund and Disbursement Voucher (DV)
Submits to Accounting Service for Processing
Liquidation of Fund
Prepares status of fund
Submits to Accounting Service for processing
Refunds all unused funds
ADDITION TO the Expanded Modified Direct Payment Scheme
(ExMDPS)
Overview
The EXMPDS is a payment system where payments are directly credited to the bank accounts of employees, suppliers, and service providers, eliminating the issuance of physical checks. This ensures efficiency, transparency, and security in financial transactions.
Scope of Transactions Covered
Honoraria of Bids and Awards Committee members
Reimbursements of gasoline expenses for Secretariat Officers
Overtime payments
Local travel allowance reimbursements
Remittances of Senate Employees Fund (SEF) and Senate Employees Multi-purpose Cooperative (SEMCO)
Refunds of overpayments of loans with Government Service Insurance System (GSIS) and Pag-IBIG Fund
Other payments to Senate officials and employees
Implementation Procedure AND NOTIFICATION PROCESS
Upon preparation of the Disbursement Voucher, the concerned originating office must mark the Advice to Debit Account (ADA) as the mode of payment instead of issuing Modified Direct Scheme (MDS) checks. This change in payment method ensures compliance with the EMPDS guidelines.
The Legislative Cash and Management Service (LCMS) staff will notify the concerned employees or officers once payment has been credited to their respective Land Bank of the Philippines (LBP) accounts. This notification ensures timely communication and transparency regarding payment transactions.
ACKNOWLEdGEMENTS
The completion of the Financial Management Bureau Manual represents the culmination of collaborative efforts, dedication, and expertise from numerous individuals, without whom this endeavor would not have been possible.
We would like to acknowledge the collective efforts of the team involved in this project:
ATTY. IVY ROSE D. DE LEON
LSO IV, LEGISLATIVE ACCOUNTING SERVICE
ABIGAIL VICTORIA B. ORGANISTA
LSA I , FINANCIAL MANAGEMENT BUREAU
MARIE AHLEX HERBERT P. JUSAY
LSE II , FINANCIAL MANAGEMENT BUREAU
ARIEL S. BUENAVENTURA II
LSO I, PUBLIC RELATIONS AND INFORMATION BUREAU - BROADCAST MEDIA SERVICE
We are also grateful to all the individuals who have provided feedback, suggestions, and assistance during the creation of this manual. Your input has been invaluable in refining and enhancing its content.
Your hard work, professionalism, and collaboration have been essential to the successful completion of this manual.
FMB
HAndbook
Senate of the Philippines
GSIS Building, Financial Center,
J.W. Diokno Blvd., Pasay City
www.senate.gov.ph