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THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
NATIONAL TAX RESEARCH CENTER
Procedures and Work Instructions
Manual
Conforms to ISO 9001:2015
December 19, 2016
© 2016; All rights reserved. Document is uncontrolled unless otherwise marked; uncontrolled documents
are not subject to update notification.
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
List of Acronyms ……………………………………………………………………………………… iii
Branch Work Instruction Code
Planning and Coordinating Branch
NTRC Planning Process NTRC-QMS-PAWIM-001
NTRC Tax Research Studies Process
NTRC-QMS-PAWIM-002
NTRC Comments on House and Senate Bills Process
NTRC-QMS-PAWIM-003
NTRC Tax Research Journal Publication Process
NTRC-QMS-PAWIM-004
Annual Report and Guide to Philippine Taxes Publication Process
NTRC-QMS-PAWIM-005
Technical Branches Research (Tax Studies/ Comments on Tax Bills) Process
NTRC-QMS-PAWIM-006
Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
Tax Subsidy Evaluation Process NTRC-QMS-PAWIM-007
Technical Assistance on Tax Subsidy Process
NTRC-QMS-PAWIM-008
FIRB Meeting Process NTRC-QMS-PAWIM-009
Special Research and Technical Services Branch (Task Force on Fees and Charges Secretariat)
Technical Assistance on Fees Process
NTRC-QMS-PAWIM-010
AFB – Accounting Division Processing of Disbursement of Voucher
NTRC-QMS-PAWIM-011
Remittance to the Bureau of Internal Revenue
NTRC-QMS-PAWIM-012
Remittance of Premiums and Loans to Regulatory Agencies
NTRC-QMS-PAWIM-013
Remittance of the Bureau of Treasury
NTRC-QMS-PAWIM-014
Preparation of Financial Statements
NTRC-QMS-PAWIM-015
AFB – Administrative Division Procurement of Supplies, Materials and Equipment
NTRC-QMS-PAWIM-016
Quality Control of Procured Goods and Services
NTRC-QMS-PAWIM-017
Issuance of Office Supplies NTRC-QMS-PAWIM-018
Inventory of Properties and Office Supplies
NTRC-QMS-PAWIM-019
Petty Cash Fund Management NTRC-QMS-PAWIM-020
Repair and Maintenance Management
NTRC-QMS-PAWIM-021
Transmittal of Documents NTRC-QMS-PAWIM-022
PROCEDURES AND WORK INSTRUCTIONS MANUAL
Table of Contents
Code: Revision No.: 0 Effectivity Date: 19 December 2016 Page: i
Prepared by:
TERESITA L. SOLOMON Acting Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Branch Work Instruction Code
AFB – Budget and Cash Division
Collection Process NTRC-QMS-PAWIM-023
Preparation of Checks/Authority to Debit Account
NTRC-QMS-PAWIM-024
AFB – HR Division Recruitment, Selection and Placement
NTRC-QMS-PAWIM-025
Learning and Development NTRC-QMS-PAWIM-026
Performance Ratings NTRC-QMS-PAWIM-027
Payroll Processing NTRC-QMS-PAWIM-028
Submission of Agency Remittance Advice to the GSIS
NTRC-QMS-PAWIM-029
CSC Report Process NTRC-QMS-PAWIM-030
CESB Report Process NTRC-QMS-PAWIM-031
AFB – IT Unit Website Administration NTRC-QMS-PAWIM-032
GovMail Account Management NTRC-QMS-PAWIM-033
Troubleshooting Management NTRC-QMS-PAWIM-034
Email Dissemination NTRC-QMS-PAWIM-035
PROCEDURES AND WORK INSTRUCTIONS MANUAL
Table of Contents
Code: Revision No.: 0 Effectivity Date: 19 December 2016 Page: ii
Prepared by:
TERESITA L. SOLOMON Acting Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
AAO - Agency Authorized Officer AC - Abstract of Canvass AD - Accounting Division AFB - Administrative and Financial Branch AGDB - Authorized Government Depository Bank AJE - Adjusting Journal Entries AO - Administrative Officer APR - Agency Procurement Request ARA - Agency Remittance Advice BCD - Budget and Cash Division BIR - Bureau of Internal Revenue BOC - Bureau of Customs BTr - Bureau of Treasury CAD - Chief Administrative Division CAO - Chief Administrative Officer CDJ - Cash Disbursements Journal CES - Certificate of Entitlement to Subsidy CES - Career Executive Service CESB - Career Executive Service Board CI - Charge Invoice CkADADRec - Checks and ADA Disbursement Record CkDJ - Check Disbursement Journal CRJ - Cash Receipts Journal CRRec - Cash Receipts Record CSC - Civil Service Commission DBM - Department of Budget and Management DOF - Department of Finance DR - Delivery Receipt DS - Deposit Slip DTRS - Daily Time Record System DV - Disbursement Voucher ERF - Electronic Remittance File FIB - Fiscal Incentives Branch FIRB - Fiscal Incentives Review Board GAS - Government Accountancy Sector GF - General Fund GJ - General Journal GL - General Ledger GOCCs - Government Owned and Controlled Corporations GovMail - Government-Wide Email System GSIS - Government Service Insurance System HB - House Bill HRD - Human Resource Division IAR - Inspection and Acceptance Report IIRUP - Inventory and Inspection Report of Unserviceable Property IP - Index of Payments IPCR - Individual Performance and Commitment Review IS - Inventory System IT - Information Technology JEV - Journal Entry Voucher LDDAP-ADA - List of Due and Demandable Accounts Payable- Advice to Debit Account
PROCEDURES AND WORK INSTRUCTIONS MANUAL
List of Acronyms
Code: Revision No.: 0 Effectivity Date: 19 December 2016 Page: iii
Prepared by:
TERESITA L. SOLOMON Acting Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
MSB - Merit Selection Board NCA - Notice of Cash Allocation NECCO - NTRC Employees Credit Cooperative NOD - Notice of Delivery NORSA - Notice of Obligation Request and Adjustment OED - Office of the Executive Director OP - Order of Payment ORS - Obligation Request and Status Pag-IBIG - Pagtutulungan sa Kinabukasan-Ikaw, Bangko, Industriya at Gobyerno PC - Property Custodian PCB - Planning and Coordinating Branch PCF - Petty Cash Fund PCV - Petty Cash Voucher PDC - Personnel Development Committee PhilGEPS - Philippine Government Electronic Procurement System PO - Purchase Order PPE - Properties, Plant and Equipment PR - Purchase Request QRROR - Quarterly Report of Revenue and Other Receipts QRTDA - Quarterly Report of Taxes and Duties Availment RADAI - Report of Advice to Debit Account Issued RANCA - Registry of Allotments and Notice of Cash Allocation RANTA - Registry of Allotments and Notice of Transfer of Allocation RAOD - Registry of Allotments, Obligations and Disbursements RCD - Report of Collections and Deposits RCDisb - Report of Cash Disbursements RCI - Report of Checks Issued RCPI - Report on the Count of Inventory RFI - Request for Inspection RIS - Requisition and Issue Slip RMO - Repair and Maintenance Officer RPCPPE - Report on Physical Count of Property, Plant and Equipment SARO - Special Allotment Release Order SB - Senate Bill SCBAA - Statement of Comparison of Budget and Actual Amount SCF - Statement of Cash Flows SCNA/E - Statement of Changes in Net Assets/Equity SDs - Supporting Documents SDO - Special Disbursing Officer SFP - Statement of Financial Position SFPer - Statement of Financial Performance SI - Sales Invoice SL - Subsidiary Ledger SLIIAE - Summary of LDDAP-ADAs Issued and Invalidated ADA Entries SO - Service Order SPMS - Strategic Performance Management System SUCs - State Universities and Colleges TA - Travel Authority TCC - Tax Compliance Certificate TCF - Transmittal Control Form TSAC - Tax Subsidy Availment Certificate WP - Work Program
PROCEDURES AND WORK INSTRUCTIONS MANUAL
List of Acronyms
Code: Revision No.: 0 Effectivity Date: 19 December 2016 Page: iv
Prepared by:
TERESITA L. SOLOMON Acting Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The NTRC, in the performance of its functions, formulates its Annual Work Program before the preceding calendar year ends. The Work Program is aligned with the socio-economic goals of the
government, as articulated in the existing Medium-Term Philippine Development Plan and the
recent policy pronouncements of the government.
PROCEDURES
1. Guidelines and Process
1.1 Technical Branches and the Administrative and Financial Branch conduct year-
end planning and assessment.
1.2 All the branches formulate their Annual Work Program based on the results of the
year-end planning and assessment.
1.3 All the branches submit their draft Annual Work Program to the Planning and
Coordinating Branch (PCB) for the approval of the Directors.
1.4 The Directors review the draft Annual Work Program and return to concerned branches for finalization.
1.5 All Branches submit the approved Annual Work Program to the PCB for the
signature of the Executive Director.
1.6 The signed Annual Work Program is returned to the PCB for monitoring and
provide a copy to concerned branches for execution.
1.7 The Executive Staff conducts mid-year review of the Annual Work Program to
assess the progress and if necessary make changes to meet the requirements of its
clients.
2. Process Outputs, Customers and Quality Requirements
No. Output Customer Quality Requirements
1. NTRC Annual Work Program
NTRC Personnel Approved by the Directors
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
NTRC Planning Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-001 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 1 of 14
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Conduct Year –End Planning
and Assessment Review
Formulate the Annual
Work Program
Executive Director and Deputy
Director Review and Approve
Draft Annual Work Program
Return to Concerned
Branches for
Corrections
Finalize the Approved
Annual Work Program
Submit Copies of Approved
Annual Work Program
Conduct Mid-Year
Assessment of the Annual
Work Program
3. Process Flow
Executive Staff
Office of the
Executive
Director
No
Yes
Planning and
Coordinating
Branch
4. Process Inputs and Supplies and Quality Requirements
No. Input Supplier Quality Requirements
1. Policy Pronouncements,
Medium-Term Philippine Development Plan and
Other Legislative Agenda
Office of the President
NEDA Congress
Aligned with the socio-
economic development goals of the government.
START
Draft Annual Work
Program
Is Draft Annual Work
Program Approved?
Approved Annual Work
Program
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
NTRC Planning Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-001 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 2 of 14
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The NTRC Tax Research Studies are prepared based on approved Work Program (WP) which is formulated before the preceding calendar year ends. The WP is aligned with the socio-economic
development goals of the government as articulated in the existing Medium-Term Philippine
Development Plan and the recent policy pronouncements of the government.
PROCEDURES
1. Guidelines and Process
1.1 Based on the approved branch’s WP, the technical branches prepare and submit
draft copies of tax studies to the PCB.
1.2 The PCB records the draft tax studies, and submits to the Directors for review and
approval.
1.3 The Directors review and approve the draft tax studies and return to the concerned
technical branches thru the PCB to reflect the corrections/finalization.
1.4 The PCB prepares draft cover letter for the distribution of the final copy of tax studies and forwards to the Executive Director for signature.
1.5 The PCB distributes final copies of tax studies to the concerned Technical
Branches.
1.6 The PCB forwards the cover letter and final copy of tax studies to the
Administrative Division for distribution.
1.7 The Administrative Division distributes tax studies with cover letter to concerned
government agencies.
2. Process Outputs, Customers and Quality Requirements
No. Output Customer Quality Requirements
1. NTRC Tax Research
Studies
DOF, other government
agencies, Both Houses of Congress and other
stakeholders
Reviewed and approved by
the Directors.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Studies Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-002 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 3 of 14
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
3. Process Flow
Planning and
Coordinating Branch
and other Technical
Branches
Office of the
Executive Director
Administrative
Division
START
Records and forwards
submitted studies to the
OED
Tax Studies and related
information
Director reviews and
approves draft tax studies
Are draft studies
approved?
No
Yes
Return to concerned
technical branch thru PCB
for corrections
PCB drafts cover letter to
be distributed to
DOF/Congress/Senate
Director signs cover letter
Finalized Tax Studies
and related information
Final copy of Cover Letter,
Tax Studies and related
information
Distribute Studies to
DOF/Congress/Senate
END
Concerned Branches submit
draft Tax Studies to the PCB
Distribute final copies to
concerned branches
Approved of Branch WP
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Studies Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-002 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 4 of 14
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs and Supplies and Quality Requirements
No. Input Supplier Quality Requirements
1. Approved Branch WP PCB Reviewed and approved by the
Directors
2. Draft copy of tax research studies
Technical Branches Reviewed by the Chief of Branch
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Studies Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-002 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 5 of 14
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The NTRC Comments on House and Senate Bills are the official position papers of the Center concerning bills on taxation and other tax-related matters. Requests for comments emanate from
the DOF, both Houses of Congress and other government and public entities.
PROCEDURES
1. Guidelines and Process
1.1 The PCB receives requests for comments on bills from the DOF, both Houses of
Congress, and other government agencies.
1.2 The PCB prepares assignment sheets for the signature of the Director and
forwards the same to the concerned Technical Branches.
1.3 The Technical Branches prepare comments and submit to the PCB for consolidation, if needed.
1.4 The PCB submits comments to the Executive Director and Deputy Director for
review and approval.
1.5 Executive Director and Deputy Director review and approve comments on Bills
and return to the concerned technical branches for finalization.
1.6 The PCB prepares draft cover letter for the distribution of the final copy of
comments on House and Senate Bills and forward to the Executive Director for
signature.
1.7 The PCB forwards the cover letter and final copy of comments to the
Administrative Division for distribution.
1.8 The Administrative Division distributes comments on bills with cover letter to the requesting government agencies.
2. Process Outputs, Customers and Quality Requirements
No. Output Customer Quality Requirements
1. NTRC Comments on
House Bills and
Senate Bills
DOF, Government
Agencies, Both Houses
of Congress and other stakeholders
Reviewed and approved by
the Directors.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
NTRC Comments on House and Senate Bills Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-003 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 6 of 14
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
3. Process Flow
PLANNING and
COORDINATING
BRANCH AND
OTHER
TECHNICAL
BRANCHES
OFFICE OF THE
EXECUTIVE
DIRECTOR
ADMINISTRATIVE
DIVISION
START
Prepares Assignment Sheet
Assignment Sheet
Assignment Sheet is
forwarded to the concerned
Technical Branch/es
Comments on
Senate/House Bills
Director reviews and
approves draft comments
Are draft comments
approved?
No
Yes
Returns comments to
concerned technical
branch thru PCB for
corrections
/finalization
PCB drafts cover letter to
be distributed to
DOF/Congress/Senate
Director signs cover letter
Finalized Comments
on House/Senate Bills
Final copy of Cover Letter
and Comments on
House/Senate Bills
Distribute Comments on bills to
DOF/Congress/Senate
END
Concerned Branch submits
Comments on SBs/HBs
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
NTRC Comments on House and Senate Bills Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-003 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 7 of 14
Receives Request for
Comments on Senate/House
Bills
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs and Supplies and Quality Requirements
No. Input Supplier Quality Requirements
1. Requests for Comments of
House and Senate Bills
and other government and private entities.
Congress, other
government and private
entities
With accompanying bills,
letters
2. Assignment Sheets Planning and
Coordinating Branch
Signed by the Executive
Director
3. Draft comments on bills/other requests
Technical Branches Reviewed by the Chief of Branch
4. Final copy of comments
with draft cover letter
PCB and Technical
Branches
Reviewed, approved and
signed by the Executive Director
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
NTRC Comments on House and Senate Bills Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-003 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 8 of 14
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The NTRC Tax Research Journal prepared on a bimonthly basis contains articles on significant tax issues and tax information which serves as inputs to fiscal policy makers in recommending
reforms to restructure the tax system, enhance revenue collection and improve tax administration.
PROCEDURES
1. Guidelines and Process
1.1 PCB and other technical branches submit signed studies, tax enactments and tax
news digest for the NTRC Tax Research Journal
1.2 Technician consolidates tax enactments and tax news digest.
1.3 Technician formats and lays-out draft NTRC Tax Research Journal and submits
to Branch Chief for approval.
1.4 Branch Chief reviews and approves draft NTRC Tax Research Journal and
submits to the Office of the Directors for approval.
1.5 Executive Director and Deputy Director review and approve draft NTRC Tax
Research Journal and return to the PCB for finalization.
1.6 Technician finalizes and proofreads approved NTRC Tax Research Journal and submits to Reproduction Unit for reproduction and binding.
1.7 Reproduction Unit submits the NTRC Tax Research Journal to the Library for
distribution.
1.8 The Library Unit distributes NTRC Tax Research Journals to different
government agencies, State Colleges and Universities, and private sector.
2. Process Outputs, Customers and Quality Requirements
No. Output Customer Quality Requirements
1. NTRC Tax Research
Journal
NTRC Personnel,
Government Agencies,
SUCs, and the Private
Sector
100% Accurate and
Complete.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Journal Publication Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-004 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 9 of 14
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Consolidate Tax Enactments
and Tax News Digest
Formats and Lays-out
Draft Journal
Chief Reviews and
Approves Draft
Journal
Executive Director and Deputy Director Review and
Approve Draft Journal
Returns to
Concerned
Technician for
Corrections
Proofreading of the
Approved Journal
Reproduce and Bind
copies of the NTRC Tax
Research Journal
Distribute to Different
Government Agencies,
SUCs, and Private Sector
3. Process Flow
PLANNING AND
COORDINATING
BRANCH
OFFICE OF THE
EXECUTIVE
DIRECTOR
REPRODUCTION
UNIT
LIBRARY
START
Is Draft Journal
Approved?
Draft NTRC Tax
Research Journal
Is Draft Journal
Approved?
A
A
Received Signed Study
Tax Enactments and Tax
News Digest
Finalized NTRC Tax
Research Journal
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Journal Publication Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-004 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 10 of 14
No
Yes
No
Yes
A
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs and Supplies and Quality Requirements
No. Input Supplier Quality Requirements
1. Signed Studies, Tax
Enactments and Tax News
Digest
PCB and Technical
Branches
Studies are well written and
relevant issues are discussed
thoroughly.
2. Format and Lay-out of
NTRC Tax Research
Journal
PCB Format and lay-out design are
reviewed and approved by the
Directors.
3. Reproduced Materials for the NTRC Tax Research
Journal
Reproduction Unit Clear and complete copies of reproduced materials for the
NTRC Tax Research Journal.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Journal Publication Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-004 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 11 of 14
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The NTRC Annual Report briefly presents the tax studies conducted by the NTRC, as well as the various technical assistance rendered by the Center to the Department of Finance, both houses of
Congress and different government and private entities including some international bodies. The
NTRC Guide to Philippine Taxes serves as a basic guide to Philippine taxes, fees, charges, collected by the national government both at the national and local level and tariff and customs
duties and other information on fiscal incentives, tax administration and research and statistical
data on revenue collections.
PROCEDURES
1. Guidelines and Process
1.1 PCB prepares abstract of signed studies and bills commented which serve as
inputs for the preparation of the Annual Report. The technical branches also submit inputs for the Annual Report.
1.2 Technician consolidates inputs from technical branches both for the Annual
Report and Guide to Philippine Taxes.
1.3 Technician formats and designs the lay-out of the draft Annual Report and Guide
to Philippine Taxes and submits to the Division Chief for approval.
1.4 PCB Chief reviews and approves draft Annual Report and Guide to Philippine
Taxes and submits to the Office of the Directors for approval.
1.5 Executive Director and Deputy Director review and approve Draft Annual Report and Guide to Philippine Taxes and return it to the PCB.
1.6 PCB Staff finalizes and proofreads approved Annual Report and Guide to
Philippine Taxes.
1.7 Administrative Officer posts quotation to PhilGeps for bidding and submit
finalized copy of Annual Report and Guide to Philippine Taxes to winning bidder
for reproduction.
1.8 PCB distributes copies of Annual Report and Guide to Philippine Taxes to
different government agencies, State Universities and Colleges, and private
sector.
2. Process Outputs, Customers and Quality Requirements
No. Output Customer Quality Requirements
1. Annual Report and
Guide to Philippine
Taxes
NTRC Personnel,
Governments agencies,
SUCs, and the Private Sector
Standards specified in the
contract are adhered to.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
Annual Report and Guide to Philippine Taxes Publication Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-005 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 12 of 14
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
PCB Chief Reviews
and Approves Draft
Annual Report and
Guide to Philippine
Taxes
Executive Director and
Deputy Director Review
and Approve Draft Annual
Report and Guide to
Philippine Taxes
Returns to
Concerned
Technician for
Corrections
Formats and Design the Lay-out of the Draft Annual Report and Guide to Philippine
Taxes
Finalize and Proofreads the Approved Annual Report and Guide to
Philippine Taxes
Posting of Quotation to
PhilGeps for Bidding
and Submits Finalized
Copy of the Documents
to Winning Bidder
Produces Blueprint of
the finalized Annual
Report and Guide to Philippine Taxes
Proofreading of the
Blueprint
Reproduction
Distribution to Different Government Agencies, SUCs, and
Private Sector
Consolidates Abstract
of Studies, Comments on Senate and House Bills and Inputs from
the Different Branches
3. Process Flow
Planning and
Coordinating
Branch and other
Technical
Branches
Office of the
Executive
Director
Property
Unit
PRINTING
PRESS
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
Annual Report and Guide to Philippine Taxes Publication Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-005 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 13 of 14
START
A
A
Finalized Annual
Report and Guide
to Philippine Taxes
END
Are Draft Annual
Report and Guide
to Philippine
Taxes Approved?
Are Draft Annual
Report and Guide to
Philippine Taxes
Approved?
Inputs to Annual
Report, Abstract of
Signed Studies and Bills
Commented
Annual Report
and Guide to
Philippine Taxes
No
Yes
No
Yes
A
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs and Supplies and Quality Requirements
No. Input Supplier Quality Requirements
1. Abstract of Signed Studies
and Bills and Inputs to the Annual Report and Guide
to Philippine Taxes
Technical Branches and
PCB
Reviewed and approved by the
Directors
2. Format and Lay-out
Design of the Annual Report and Guide to
Philippine Taxes
PCB Reviewed and approved by the
Directors
3. Quotations of Bidders for the Printing of the Annual
Report and Guide to
Philippine Taxes
Administrative Division Winning bidder accredited with PhilGeps
4. Blueprint of the Annual Report and Guide to
Philippine Taxes
Printing Press/Publishing
Company
Complete copies and carry out standards as specified in the
contract.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
Annual Report and Guide to Philippine Taxes Publication Process
Prepared by:
NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-005 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 14 of 14
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The Technical Branches provide comments on House and Senate Bills and other proposals
emanating from both Houses of Congress, the DOF, and other government
agencies/instrumentalities.
PROCEDURES
1. Guidelines and Process
1.1 Designated staff of the concerned Branch receives assignment from the Planning
and Coordinating Branch (PCB) and submits the same to the Chief Tax Specialist.
1.2 Chief Tax Specialist distributes the assignment to the concerned technical staff.
1.3 Technical staff prepares the initial draft of the comments on the bill and submits
the same to the Supervising Tax Specialist.
1.4 Supervising Tax Specialist reviews the initial draft and provides comments/insights on the paper.
1.5 Technical staff revises draft and integrates comments of the Supervising Tax Specialist and submits the revised draft to the Chief Tax Specialist.
1.6 Chief Tax Specialist reviews the revised draft of the comments on bills and
reflects final corrections.
1.7 Technical staff integrates comments/inputs of the Chief Tax Specialist.
1.8 Chief Tax Specialist approves the revised draft and submits to the PCB.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 NTRC Comments on
House Bills and Senate Bills
DOF, Government
Agencies, both Houses of Congress
and other
stakeholders
Reviewed and approved by
Branch Chief and Directors.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Technical Branches
Research (Tax Studies/Comments on Tax Bills) Process
Code: NTRC-QMS-PAWIM-006 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 1 of 3
Prepared by:
TERESITA L. SOLOMON Acting Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Designated staff receives the
assignment from the PCB
Technical staff finalizes
the paper and Chief
Tax Specialist approves
the paper
Return to the Technical
Staff for further evaluation and
integration/finalization
The Chief Tax Specialist
distributes the assignment
to the Technical staff
Technical Staff
prepares initial draft
Technical Staff submits
initial draft to the
Supervising Tax Specialist
for initial review
Supervising Tax Specialist
reviews initial draft and
provides comments/
insights on the paper
Technical Staff revises and
integrates comments on the
assignment and submits to
the Chief Tax Specialist
Chief Tax Specialist reviews
draft and provides
final inputs/corrections
Technical Staff revises and
integrates comments of the
Chief Tax Specialist and
submits to the Chief Tax
Specialist for approval
Chief Tax Specialist
submits to the PCB
PCB forwards the paper
submitted by Technical
Branch to the OED for
signature
OED forwards the signed
paper to the OED
PCB releases/transmits
comments on bills signed
by the Director/s to the
House of Congress and
other agencies (e.g.
SRTO/DOF) and provides
the SRTSB copy
3. Process Flow
Technical Branches
Planning and Coordinating
Branch
Office of the Executive
Director
PROCEDURES AND WORK INSTRUCTIONS MANUAL Technical Branches
Research (Tax Studies/Comments on Tax Bills) Process
Code: NTRC-QMS-PAWIM-006 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 1 of 3
Prepared by:
TERESITA L. SOLOMON Acting Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
No
Yes
START
END
Are the drafts
in order?
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1
Request for Tax
Studies/Comments on
bills
Congress, NGAs,
GOCCs
With accompanying letter
requests and documentary
requirements
2 Assignment Sheets Planning and
Coordinating Branch
Signed by the Executive
Director
3 Draft Comments/Tax
Studies on Tax Bills
Technical Branches Reviewed by the
Supervising Tax Specialist /Chief Tax Specialist
4 Final copy of Tax
Studies/Comments
PCB and Technical
Branches
Reviewed, approved and
signed by the Executive Director
PROCEDURES AND WORK INSTRUCTIONS MANUAL Technical Branches
Research (Tax Studies/Comments on Tax Bills) Process
Prepared by:
TERESITA L. SOLOMON Acting Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-006 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 3 of 3
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The FIRB Secretariat is responsible for the processing and evaluation of requests for tax subsidy
of recipient-GOCCs/Commissaries. The tax subsidy process may undergo three (3) alternative modes, namely, the regular process, Joint FIRB-Technical Committee meeting and referendum
depending on exigent circumstances (urgency, time constraints, etc.). The grant of tax subsidy
under the regular process undergoes the evaluation of the Technical Committee before it is
elevated to the FIRB. Decisions on the grant of tax subsidy may also be arrived at using the Joint FIRB-Technical Committee meeting route where both members of the FIRB and its Technical
Committee deliberate and decide on tax subsidy applications. Lastly, another alternative process
is the referendum process where the evaluation paper and FIRB Resolution are passed around to FIRB members and the action is confirmed by affixing their signatures to the Resolutions.
Decisions on tax subsidy applications are evidenced by FIRB Resolutions and Certificates of
Entitlement to Subsidy (CES).
PROCEDURES
1. Guidelines and Process
1.1 The concerned FIB staff screens and receives the application letter of
GOCCs/Commissaries for tax subsidy together with its supporting documents.
In case the documents are not complete and duly executed, the Staff advises the
applicant to comply with the requirements.
1.2 The concerned FIB staff evaluates the said request and prepares an evaluation
paper/study to serve as basis for FIRB’s action on tax subsidy application.
1.3 The concerned FIB staff submits to the Chief Tax Specialist the evaluation
paper/study for review.
1.4 The concerned FIB staff incorporates the changes and/or corrections of the Chief
on the evaluation study and submits it to the Executive Director and the Deputy
Director for approval.
1.5 Thereafter, tax subsidy applications undergo any of the following processes, as
may be applicable:
a. Regular Process
a.1 The application and evaluation study by the Secretariat are elevated
to the FIRB Technical Committee for its own evaluation and recommendation.
a.2 Evaluation and recommendations of the FIRB Technical Committee are elevated to the FIRB for its decision.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-007 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 1 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
b. Joint FIRB-Technical Committee Meeting
b.1 The application and evaluation study by the Secretariat are elevated
to the FIRB-Technical Committee for their own evaluation and
decision.
c. Referendum
c.1 Referendum by the FIRB is conducted based on the evaluation paper prepared by the Secretariat.
c.2 FIRB members evaluate and approve the application by affixing their signature to the FIRB Resolution.
1.6 If the application is approved, an FIRB Resolution and a CES are prepared.
In case of denial, the applicant will be correspondingly notified in writing.
1.7 GOCC/Commissary receives FIRB Resolution and CES from the FIRB Secretariat.
1.8 GOCC/Commissary transmits/delivers the FIRB Resolution and CES to the BIR and/or the BOC.
1.9 The BIR and/or BOC prepares Tax Compliance Certificate/Statement of Accounts
(usually on a quarterly basis)
1.10 GOCC/Commissary requests the DBM for a Special Allotment Release Order
(SARO) based on its accounts with the BIR and/or the BOC.
a. The DBM issues to the GOCC/Commissary, through the Bureau of the
Treasury (BTr), the pertinent SARO.
b. The DBM informs the BIR and/or the BOC on SARO issued by it.
c. The BTr records the release, the allotment and incurrence of obligation.
d. The amount of SARO is recorded both as income and expense of the
government.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-007 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 2 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Evaluation of
Request for Tax
Subsidy
GOCCs/Commissaries (1) Effect of subsidy on
relative price levels;
(2) Relative contribution of the Beneficiaries to
the revenue generation
effort;
(3) Nature of the activity engaged in by the
Beneficiaries;
(4) Greater national interest to be served;
(5) Magnitude and source
of funding for the
system of subsidies; (6) Number of eligible
Beneficiaries and their
proportionate share in the system of
subsidies;
(7) Terms and conditions for the availment of
subsidies, including
reporting requirements;
(8) Effect of the system of subsidies on
international
agreements of the Philippines, including
precautions such that
the availment of subsidies does not
become the basis for
countervailing action;
and (9) Such other
considerations as may
be determined by the FIRB.
2 FIRB Resolution
3 Certificate of
Entitlement to
Subsidy
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-007 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 3 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Files application
DBM issues SARO
Evaluates the
application upon
receipt of complete
documentation
requirements
Evaluate application
Board Members
evaluate and approve
the application
Submits notification
to the concerned
company/organization
Designated signatories
sign the FIRB
Resolution and CES
Prepares
TCC/TSAC/Statement
of Accounts
3. Process Flow
3.1 Regular Process
GOCCs/
Commissaries
NTRC –
Fiscal
Incentives
Branch
FIRB
Technical
Committee
FIRB
Bureau of
Internal
Revenue /
Bureau of
Customs
DBM
START Prepares Quarterly
Report for Taxes and
Duties Availment
(QRTDA) within 10
working days after the
end of each quarter
END
Furnishes copy
to applicant,
GOCC, RCA –
BIR/BOC/DBM QRTDA
Is
application
approved?
No
Yes
TCC/TSAC/
Statement of
Accounts
Requests for SARO
SARO
Application with
supporting
documents
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-007 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 4 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Evaluates the
application upon
receipt of complete
documentation
requirements
Applicant is notified
in writing of the
denial/disapproval
Evaluates the
application
Designated signatories
sign the FIRB
Resolution and CES
Prepares
TCC/TSAC/Statement
of Accounts
DBM issues SARO
3.2 Alternative Process: Joint FIRB – Technical Committee Meeting
GOCCs/
Commissaries
NTRC –
Fiscal
Incentives
Branch
Joint FIRB –
Technical
Committee
Bureau of
Internal
Revenue /
Bureau of
Customs
DBM
START Prepares QRTDA
within 10 working days
after the end of each
quarter
Files application
Requests for SARO
Furnishes copy
to applicant,
GOCC, RCA –
BIR/BOC/DBM
END
Is
application
approved?
No
Yes
TCC/TSAC/
Statement of
Accounts
Application with
supporting
documents
QRTDA
SARO
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-007 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 5 of 13
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Board Members
evaluate and approve
the application
Submits notification
to the concerned
company/organization
Designated signatories
sign the FIRB
Resolution and CES
Prepares
TCC/TSAC/Statement
of Accounts
DBM issues SARO
Evaluates the
application upon
receipt of complete
documentation
requirements
Conducts referendum
3.3 Alternative Process: Referendum
GOCCs/
Commissaries
NTRC –
Fiscal
Incentives
Branch
FIRB
Bureau of
Internal
Revenue /
Bureau of
Customs
DBM
START
END
Files application
Application with
supporting
documents
Furnishes copy
to applicant,
GOCC, RCA –
BIR/BOC/DBM
Is
application
approved?
No
Yes
TCC/TSAC/
Statement of
Accounts
Prepares QRTDA
within 10 working days
after the end of each
quarter
QRTDA
Requests for SARO
SARO
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-007 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 6 of 13
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4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality
Requirements
1 Letter-request, signed
by Head of Office or any authorized official
GOCCs/Commissaries Completeness and due
execution of the documents -
requirements by the
GOCCs/Commissaries 2 Endorsement from the
Department/ Office to
which the applicant is attached
3 Backgrounder of the
applicant (for GOCCs applying for tax
subsidy for the first
time)
4 Details of tax subsidy requirement, by type
of taxes and duties and
amount (including Statement of
Accounts/billings from
the concerned
collecting agency, if available)
5 Income tax return duly
filed with the Bureau of Internal Revenue
for GOCCs applying
for income tax subsidy
6 Detailed list of importations/purchases
and their classification,
whether these are for regular operations or
project-related
(backgrounder on the
project)
7 Justifications for the
application
8 Latest
annual/performance (programs/accomplish-
ments) report
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-007 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 7 of 13
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9 Certification that
items for which tax subsidy is sought
shall be used
exclusively in the
pursuit of mandated functions
10 Statement under
Oath of Investments and Income
therefrom
11 Financial
opinion/endorsement of the Corporate
Affairs Group of the
Department of Finance
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-007 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 8 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The FIRB Secretariat keeps a database of FIRB matters and provides technical assistance in the
form of replies to queries, legal assistance and provision of reports to government and private entities in connection with the grant of tax subsidy for GOCCs and commissaries.
PROCEDURES
1. Guidelines and Process
1.1 The concerned FIB staff receives verbal or written requests for technical assistance from the client.
1.2 The concerned FIB staff takes the appropriate action necessary for the client’s concern:
a. In the case of queries, the concerned FIB staff studies the matter and consults
the Chief Tax Specialist. The concerned FIB staff checks all the requisite documentary and statutory basis. The concerned FIB staff consults the
appropriate revenue collecting agency (BIR or BOC, as the case may be).
b. In the case of assistance on legal matters, the concerned FIB staff prepares a
letter referring the client’s concern to appropriate office (e.g., the Legal
Services Group of the Department of Finance [DOF], Department of Budget
and Management). The concerned FIB staff advises the client that their request is being endorsed to the appropriate office.
c. In the case of requests for reports, the concerned FIB staff updates the database, checks and prints the report.
1.3 The Chief Tax Specialist approves the replies to the queries, referrals and generated reports.
1.4 The Director approves and signs the replies to the queries, referrals and generated
reports.
1.5 The replies to the queries, referrals and generated reports are transmitted/delivered
to the client.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Replies to queries
and letters
GOCCs/Commissaries/DOF/
other government agencies,
private sectors and other stakeholders
Reviewed and approved
by the Chief Tax
Specialist and Directors 2 Legal referral to
appropriate offices
3 Reports on Tax
Subsidy
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Technical Assistance on Tax Subsidy Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-008 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 9 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
The staff prepares a letter
referring the client’s
concern to appropriate
office (e.g. the Legal
Services Group of
DOF/DBM)
Advices the client that
their request are being
endorsed to the
appropriate office
Requests for technical
assistance verbally
or in writing
The staff updates the
database, checks and
prints the report
The Chief Tax Specialist
approves the generated
report and instructs for the
appropriate changes
needed, if there’s any
The concerned staff
studies the matter
and consults the
Chief Tax Specialist
Checks all the
requisite documentary
and statutory basis
Consults the appropriate
revenue collecting agency
(BIR/BOC, as the case may be)
Prepares the draft reply
The Chief Tax Specialist
approves the replies to the
queries, referrals and generated reports
Approves and signs the
replies to the queries,
referrals and generated
reports
Transmits the replies to
the queries, referrals and
generated reports to the client
3. Process Flow
GOCCs/
Commissaries,
Congress/Executive
Department, UP Law
Center/ONAR,
Private
Sector/General
Public
NTRC – Fiscal
Incentives Branch
Office of the
Executive Director
START
END
No
Yes
Is the request
a query?
No
Yes
Is it a request
for assistance
on legal matter?
A
B
A B
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Technical Assistance on Tax Subsidy Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-008 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 10 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality
Requirements
1 Queries on tax
subsidy matters
GOCCs/Commissaries/
DOF/ other government agencies, private sectors
and other stakeholders
Concise and logical
replies
2 Referral to
concerned agencies
Appropriate office (e.g.,
the Legal Services Group of the
Department of Finance
[DOF], Department of Budget and
Management)
Complete
documentary and statutory requirements
3 Special Allotment
Release Orders by the DBM
Concerned
GOCCs/Commissaries
Accurate Report on
Tax Subsidy Granted
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Technical Assistance on Tax Subsidy Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-008 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 11 of 13
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OVERVIEW
The FIRB Secretariat-Fiscal Incentives Branch (FIB) is responsible for the scheduling of FIRB or
Joint FIRB-Technical Committee meetings to act on the tax subsidy applications of GOCCs and
Commissaries.
PROCEDURES
1. Guidelines and Process
1.1 The FIRB Secretariat sets or facilitates a meeting to act on applications for tax
subsidy.
1.2 The FIRB acts on the application with the evaluation of the request prepared by
the Secretariat and the position of FIRB/Technical Committee members as inputs.
The action is evidenced by an FIRB Resolution or letter.
1.3 The Secretariat prepares the minutes which is then approved and attested by the
FIRB members.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Notice of FIRB
Meeting
FIRB/Technical
Committee Members
and Resource Persons
All members/resource
persons are duly notified
2 Conduct of
Meeting
Efficient and effective facilitation/ conduct of
meeting
3 Minutes of the
Meeting
Minutes duly signed and attested
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– FIRB Meeting Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-009 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 12 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Sets a schedule for
the meeting
Board and Technical Committee are
convened to evaluate
the application
FIRB Resolution
and CES are issued
to applicant.
Applicant is
notified of the
denial/disapproval
in writing
Prepares the minutes
of the meeting
Approval and
attestation of the
minutes
3. Process Flow
NTRC – Fiscal
Incentives Branch
FIRB and/or
Technical Committee
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality
Requirements
1 Tax subsidy
application with supporting
documents
GOCCs/Commissaries Completeness and due
execution of the documents -
requirements by the
GOCCs/Commissaries
START
END
Is
application
approved?
No
Yes
PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– FIRB Meeting Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-009 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 13 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
As the Secretariat to the Task Force on Fees and Charges, the NTRC monitors compliance by fee
collecting National Government Agencies (NGAs) to pertinent issuances and prepares
response/comments on queries/requests for technical assistance in connection with the requirements in the imposition of new fees and/or increase in existing fees, upon request by NGAs.
PROCEDURES
1. Guidelines and Process
1.1 Technical staff receives query/request for technical assistance and checks
attached documents.
1.2 Technical staff evaluates proposed imposition of new fees and/or increase
in existing fees and drafts initial response to the query or comments on the
proposed imposition/revision of fees.
1.3 Technical staff submits initial draft to Supervising Tax Specialist for
review.
1.4 Supervising Tax Specialist reviews initial draft and provides
comments/insights to the paper.
1.5 Technical staff revises and integrates comments on the assignment and
submits paper to the Chief Tax Specialist for review.
1.6 Chief Tax Specialist reviews and integrates comments on the draft
response/evaluation based on the guiding principles stated in the
imposition of fees and charges and justifications submitted.
1.7 Technical staff revises draft and integrates comments/inputs of the Chief
Tax Specialist.
1.8 Chief Tax Specialist approves the draft response to the query on fees and
charges and submits to the PCB.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Response to request
for technical
assistance on the revision/
rationalization of fees
and charges
DOF, National
Government
Agencies, both Houses of Congress
and other
stakeholders, Task Force on Revision of
Fees and Charges
Reviewed and approved by
Division Chief and
Directors.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Special Research and Technical Services Branch (Task Force on
Fees and Charges Secretariat) – Technical Assistance Fees Process Process
Prepared by:
EMELITA A. TENA Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-010 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 1 of 3
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Technical staff receives
query/request for technical
assistance and checks
attached documents
Technical staff finalizes
the paper and Chief
Tax Specialist approves
the paper
Return to the
Technical Staff for
further evaluation and integration/finalization
Technical staff evaluates
proposed imposition of
new fees and/or increase
in existing fees and
prepares draft response
to query or comments
on the proposed
imposition/revision of fees
Technical staff submits
initial draft to the
Supervising Tax Specialist
for initial review
Technical staff revises and
integrates comments on the
draft response and submits
paper to Chief Tax
Specialist for review
Technical staff revises
paper and integrates
comments of the Chief
Tax Specialist and
submits
for his/her approval
Chief Tax Specialist
submits to the PCB
Technical staff advises client/requesting fee
collecting agency to
submit all necessary
documents to expedite
evaluation of the same
Reviews the revised draft
response to query and/or
comments on request for technical
assistance based on submitted
documents/ justifications
Releases/transmits
signed evaluation paper
to requesting NGA and
provides copy to SRTSB
3. Process Flow
Special Research and
Technical Services Branch
Planning and Coordinating
Branch
Office of the Executive
Director
START
END
Are the drafts
in order?
No
Yes
Are the
documents
complete?
No
Yes
PROCEDURES AND WORK INSTRUCTIONS MANUAL Special Research and Technical Services Branch (Task Force on
Fees and Charges Secretariat) – Technical Assistance Fees Process Process
Prepared by:
EMELITA A. TENA Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-010 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 2 of 3
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1
Request for Technical
Assistance/Comments
on Query regarding fees and charges
Congress, national
government
agencies, GOCCs
With accompanying letter
requests and documentary
requirements
2 Assignment Sheets Planning and
Coordinating Branch
Signed by the Executive
Director
3 Draft
Comments/Response
on Requests for Technical Assistance
Special Research
and Technical
Services Branch
Reviewed by the
Supervising Tax
Specialist/Chief Tax Specialist
4 Final copy of
Response/Comments
PCB and Technical
Branch
Reviewed, approved and
signed by the Executive
Director
PROCEDURES AND WORK INSTRUCTIONS MANUAL Special Research and Technical Services Branch (Task Force on
Fees and Charges Secretariat) – Technical Assistance Fees Process Process
Prepared by:
EMELITA A. TENA Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-010 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 3 of 3
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The Administrative and Financial Branch (AFB) is responsible for the processing of all
Disbursement Vouchers (DV). AFB ensures that funds are properly disbursed only subject to the
existence of a lawful and sufficient allotment certified as available by the Budget Officer with proper authorization and approval of Chief Accountant and Executive Director
AFB also ensures that all disbursements are made with proper evidence to establish the claim and
legality of the transactions in conformity with government laws, rules and regulations.
PROCEDURES
1. Guidelines and Process
1.1 The Requesting Branch prepares the DV in accordance with the instructions on the preparation of the DV to initiate the payment of claims. Forwards the DVs,
Supporting Documents (SDs) and Obligation Request and Status (ORS) to the
Budget Division/Unit for processing.
1.2 The BCD processes the recognition of obligation as follows:
a. The BCD receives the ORS, duly signed by the Chief of the Branch, including copies of DV/Payroll, Contract/Purchase Order (PO) and other SDs from
office/personnel concerned and verifies completeness of the documents. If
complete, records the same in the logbook maintained for the purpose and
forwards the documents to the Budget Staff for processing. If incomplete, returns the documents to the Requesting Office for completion.
b. Budget Staff receives the ORS and its SDs from the Staff concerned. Verifies availability of allotment based on the appropriate Registry of Allotments,
Obligations and Disbursements (RAOD). If allotment is not available, returns
the documents to the office/personnel concerned.
c. If allotment is available, the budget staff assigns number on the ORS based
on the Control Logbook maintained for the purpose. Records the amount
obligated based on the ORS in the ‘Obligation’ column of the RAOD. Initials in Section B of the ORS and forwards all copies of the documents to the Head
of the Budget Division/Unit for signature.
d. The Head of the Budget Unit reviews the ORS and SDs. If in order, signs the
certification in Section B of the ORS. Forwards the ORS and SDs to the
Budget Staff.
e. The budget staff forwards the ORS and SDs to the AD for processing of the
claim. Retains original copy of the ORS for maintenance/monitoring of
obligation status.
1.3 The AD processes the DV as follows:
a. The AD receives copies of DV, SDs and ORS from the BCD. Checks
completeness of SDs based on the checklist. If incomplete, returns to the party
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Processing of Disbursement Voucher
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-011 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 1 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
concerned for compliance. If complete, stamps “Received” and indicates date
of receipt and initials on the stamped “Received” portion of the DV.
b. The AD assigns DV number and records in the logbook the DV number and date, creditor/payee, particular and amount and reviews DV for completeness
and propriety of SDs. The accounting staff retrieves Index of Payments (IP)
from file and determines if claim is in order. If with prior payment on the same
claim, returns the DV, SDs and ORS informing the requesting office/party of prior payment made. If in order, verifies ORS against DV. If the amounts in
the ORS and DV are the same, records the following in the IP: DV date and
number, particulars and amount and proceeds to Activity No. 9. For first-time claimant, prepares IP and records the name, address, employee number and/or
TIN, DV date, particulars and amount.
c. The Chief Accountant signs the “Approved by” portion of the Notice of
Obligation Request and Adjustment (NORSA).
d. Accounting staff records in the logbook the return of NORSA, DV, ORS and SDs to the BCD for correction of obligation. Initials in Box B of DV and
forwards of DV and SDs, and ORS to the Head of Accounting
Division/Unit/Authorized Officer for review.
e. Chief Accountant retrieves the Registry of Allotments and Notice of Cash
Allocation (RANCA) / Registry of Allotments and Notice of Transfer of Allocation (RANTA) from file and determines availability of Notice of Cash
Allocation (NCA). If NCA is sufficient to cover the disbursement, records in
the RANCA/RANTA the DV date and number, and amount under the
‘Utilized’ column and indicates NCA balance. Otherwise, notes that cash is not yet available and returns the DV and SDs to the Designated Staff for
safekeeping. The Chief Accountant checks the “Cash available” portion in
Box B of the DV. Also reviews DV and SDs and signs Box B of DV then forwards the documents to the Receiving/Releasing Accounting Staff.
f. Receiving/ Releasing Accounting Staff records in the logbook the release of
DV, SDs and ORS to the Office of the Executive Director (OED) as Head of Agency for approval of the DV.
1.4 The OED receives the Disbursement Voucher and processes the approval as
follows:
a. The OED staff receives DV, SDs and ORS and records in the logbook the date
of receipt then forwards the set of documents to the Executive Director for
review and approval.
b. The Executive Director then reviews DV and signs in Box C “Approved for
Payment” portion and forwards DV, ORS and SDs.
c. The OED staff records in logbook the approved DV and all SDs and forwards
the documents to the BCD.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Processing of Disbursement Voucher
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-011 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 2 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
1.5 The BCD prepares the payment of disbursement as follows:
a. The BCD staff receives approved DV, ORS and SDs. Records in the logbook
the date of receipt, DV number, payee, particulars and amount and checks
completeness of signatories on the DV. Prepares check or List of Due and Demandable Accounts Payable – Advice to Debit Account (LDDAP-ADA)
depending on the nature of payment.
b. The BCD staff retrieves from file the Checks and ADA Disbursement Record (CkADADRec) maintained per bank account and records the date, check
number, name of payee, nature of payment and amount of the DV and
indicates the new balance of the NCA/bank account. Forwards check/LDDAP-ADA, DV, ORS and SDs to the Chief of BCD for review and
signature.
c. Chief of BCD verifies completeness of signature on the DV and reviews the
amount of the check/LDDAP-ADA against the DV and SDs then signs the
check/LDDAP-ADA.
d. BCD staff records in the logbook the date of submission to the OED of copies
of check/LDDAP-ADA, DV, ORS and SDs.
e. OED staff records in the logbook the date of receipt of check, DV, ORS and
SDs and forwards the set of documents to the Executive Director.
f. Executive Director countersigns the check/ADA and forwards copies of check/LDDAP-ADA, DV, ORS and SDs to the Receiving/Releasing Staff for
return to the Cashier.
g. Cashier receives check/LDDAP-ADA, DV, ORS and SDs and checks
completeness of the documents. Retrieves the CkADADRec and notes
the return of the signed and countersigned check for issued checks.
h. For checks issued, the BCD staff releases the original of check and copy
of DV to the payee. Attaches OR/Invoice issued by payee/claimant, if
any on copy of DV and requires payee/claimant to sign on Box D of
the DV and the Check Registry/Logbook. Files temporarily copies of
check, copies of DV, copies of ORS and SDs for preparation of reports.
Posts in the ‘Date Released’ column of the CkADADRec the date of
release of the check to the claimant.
i. For LDDAP-ADA, the BCD staff files documents temporarily for the
preparation of the Summary of LDDAP-ADAs Issued and Invalidated
ADA Entries (SLIIAE) for LDDAP-ADA. Cashier Stamps “PAID” on
all LDDAP-ADA, DVs, and SDs.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Processing of Disbursement Voucher
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-011 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 3 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Disbursement
Voucher
COA, BIR,
Personnel
Payments are valid and
properly supported with documents as required by
COA signed by authorized
officials and payees.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Processing of Disbursement Voucher
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-011 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 4 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Preparation of check/LDDAP-
ADA
Checks completeness of ORS,
DV and SD
Reviews completeness of ORS,
DV and SD for approval
If approved, submits for
preparation of check/ADA
ED countersigns checks/ADA
3. Process Flow
Requesting
Division/Branch
Budget and Cash
Division
Accounting
Division
Office of the
Executive
Director
START
Approval of ORS by the
Division Chief
A
Preparation of Obligation
Request and Status (ORS) and
Disbursement Voucher (DV)
with Supporting Documents
(SD)
BCD Chief certifies and signs
checks/ADA
Verifies availability of allotment
Complete? A
BCD Chief certifies and signs
ORS
No
Yes
Cashier releases check to
payee/s
END
Checks completeness of ORS,
DV and SD
Processes the DV and indicates
necessary accounting entries
Certifies and signs “Approved
by” portion of DV
Complete? A
No
Yes
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Processing of Disbursement Voucher
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-011 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 5 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Obligation Request
and Status
Requesting Division Request for budget is
necessary and claims for payment are valid with
complete supporting
documents. Certification of availability of funds signed
by Chief Accountant.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Processing of Disbursement Voucher
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-011 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 6 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
Remittances to the Bureau of Internal Revenue (BIR) are made monthly/annually through
Electronic Filing and Payment System (eFPS). Tax Remittance Advice (TRA) are issued upon
online filing. TRA shall be used to recognize, the constructive remittance to BIR of taxes withheld on compensation and other income payments to creditors, and the constructive receipt of NCA for
those taxes.
PROCEDURES
1. Guidelines and Process
1.1 Remittance List Preparation
1.1.1 The Accounting Division (AD) prepares the Remittance List as follows:
a. Receives Payroll Voucher (Supplement) from the Human Resource
Department (HRD).
b. Summarizes the taxes withheld from employees and on income
payments to creditors/suppliers.
c. Prepares Monthly Alphalist of Payees and Monthly Alphalist of
Taxes Withheld from Employees for monthly tax returns (BIR Forms
1601C, 1601E and 1600) and Alphabetical List of Employees/Payees
from Whom Taxes Were Withheld for annual tax returns (BIR Forms 1604CF)
d. Forwards the monthly/annual Alphalist to Chief Accountant for approval.
e. The Chief Accountant approves the Alphalist.
1.2 Remittance to the BIR
1.2.1 The AD files the appropriate BIR Forms as follows:
a. File online the monthly BIR Forms (1601C, 1601E and 1600)
through eFPS and TRA will be issued for the successful remittance.
b. Receiving/Releasing Accounting Staff records in the logbook the
release of TRA and SDs to the Office of the Executive Director (OED) for approval of the TRA and SDs.
1.2.2 The OED receives the TRA and SDs and processes the approval as
follows:
a. The OED staff receives TRA and SDs and records in the logbook the
date of receipt then forwards the set of documents to the Executive/Deputy Director for review and approval.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of Internal Revenue
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-012 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 7 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
b. The Executive/Deputy Director then reviews and signs the TRA and
SDs then forwards the TRA and SDs and the SDs.
c. The OED staff records in logbook the approved TRA and SDs and forwards the documents to the Accounting Department.
1.2.3 The AD receives the approved TRA for submission to COA and for
record keeping.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 BIR Forms (BIR
1601c, 1601E, 1600
and 1604CF)
COA, BIR,
Personnel
Electronic filing are valid
and properly supported with
documents as required by BIR and COA
3. Process Flow
Accounting Division
Office of the Executive
Director
START
Prepares Monthly and
Annual Alphalist of taxes
withheld
Receives TRA and SDs
Approval of TRA and SDs
END
Remittance to BIR through
eFPS of appropriate tax
returns
Receives TRA
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of Internal Revenue
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-012 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 8 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Payroll Voucher
(with supplement)
Human Resource
Department
Amounts withheld are valid
as required by appropriate regulatory government
agencies (BIR, GSIS, PHIC
and Pag-IBIG) and COA
2 Tax Remittance Advice
BIR Amounts appeared reflect actual remittances filed
through eFPS
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of Internal Revenue
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-012 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 9 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
Remittances to regulatory government agencies are made monthly to remit premium and loan
payments withheld from employees and to recognize NTRC’s share in premium payments.
Premium payments are made to Government Service Insurance System (GSIS), Philippine Health
Insurance Corporation (PHIC) and Home Development Mutual Fund (Pag-IBIG) for both
employee and NTRC’s share. Loan payments are made to lending agencies (GSIS and Pag-IBIG)
for amortizations of loans granted to the employees.
PROCEDURES
1. Guidelines and Process
1.1 Remittance List Preparation
1.1.1 The Accounting Division (AD) prepares the Remittance List as follows:
a. Receives Payroll Voucher (Supplement) from the Human Resource Department (HRD).
b. Summarizes the premiums and loan payments withheld from employees per appropriate government agency (e.g., GSIS, PHIC and
Pag-IBIG)
c. Prepares monthly remittance list of premium and loans.
d. Forwards the monthly remittance list of premium and loans to the
Chief Accountant for approval.
e. The Chief Accountant approves the monthly remittance list of
premium and loans.
1.2 Remittance to the GSIS, PHIC and Pag-IBIG
1.2.1 The AD files the appropriate remittance list as follows:
a. Submits the remittance list to the appropriate government agencies,
(GSIS and Pag-IBIG) and to authorized banks (PHIC) with checks issued for payment.
b. Receives OR as evidence of payment from the GSIS and Pag-IBIG premiums and loans and from the authorized bank for PHIC
premiums.
c. The AD receives the OR and other SDs for submission to COA and for record keeping.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Remittance of Premiums and Loans to Regulatory Agencies
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-013 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 10 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Remittance List
COA, GSIS, PHIC
and Pag-IBIG
Remittances are valid as
required by the regulatory
government agencies and
COA
3. Process Flow
Accounting Division
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Payroll Voucher
(with supplement)
Human Resource
Department
Amounts withheld are valid
as required by appropriate
regulatory government agencies (BIR, GSIS, PHIC
and Pag-IBIG) and COA
2 Official Receipts GSIS, PHIC and
Pag-IBIG
Amounts appeared reflect
actual remittances filed and paid
START
Prepares Monthly
Remittance List of Loans
and Premiums
Remittance to appropriate
regulatory government
agencies (GSIS, PHIC and
Pag-IBIG)
Receives official receipt
For record keeping
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Remittance of Premiums and Loans to Regulatory Agencies
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-013 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 11 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The process of collection of receipts and remittance to the BTr of NTRC provides assurance that
all remittances to the BTr are properly monitored and recorded.
PROCEDURES
1. Guidelines and Process
1.1 Collecting Officer Receives cash/check from payor representing collection based
on the Order of Payment (OP) prepared by the Accounting Division/Unit.
1.2 Collecting Officer issues OR to acknowledge receipt of cash/check and records
collections in the Cash Receipts Record (CRRec).
1.3 Collecting Officer prepares Deposit Slips (DS) and deposits collections through
Authorized Government Depository Bank (AGDB) for the account of the National
Treasurer.
1.4 Based on the ORs on file and validated DSs from the AGDB, collecting officer
prepares the RCD. Initials on the RCD and forwards the same together with copy
of the ORs and validated DSs to the Head of the Cash/Treasury Unit for review and signature.
1.5 Chief of BCD reviews and signs the RCD and then forwards RCD, ORs and
validated DSs to the Collecting Officer/Designated Staff for submission to the Accounting Division/Unit.
1.6 AD receives original of RCD with copy of the ORs and validated DSs from the Cash/Treasury Unit. Records receipt in the logbook maintained for the purpose
and forwards the same to the Bookkeeper for review and preparation of the JEV.
1.7 Based on the RCD, the bookkeeper prepares JEV in two copies and signs
"Prepared by" portion of the JEV. Forwards the JEV and documents to the Head
of the Accounting Unit for review and signature.
1.8 The Head of the Accounting Unit reviews and signs “Certified Correct by” portion
of the JEV. Forwards the JEV and documents to the Bookkeeper for recording in
the CRJ.
1.9 The Chief Accountant prepares the Quarterly Report of Revenue and Other
Receipts (QRROR) and submits the report to the GAS, COA, the DBM and the BTr within 30 days after the end of each quarter. A separate report shall be
prepared and submitted for income of the General Fund (GF) and for income and
receipts of the Special Account and Trust Fund.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of the Treasury
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-014 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 12 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Quarterly Report of
Revenue and Other
Receipts
GAS, COA, and
DBM
Amount of revenues
remitted to the BTr should
match the amount of revenues reported in the
QRROR
3. Process Flow
Accounting Division
Budget and Cash Division
Collecting Officer receives
cash/check from payor
Issues OR and records
collections in CRRec
Prepares DS and deposits
collections through AGDB
Prepares RCI based on the
ORs and validated DS
Approves RCD
START
Prepares Order of Payment
Prepares JEV
Records to CRJ
Prepares QRROR
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of the Treasury
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-014 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 13 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Official Receipts
issued
Cashier Actual amount appearing in
the OR issued
2 Deposit Slips Cashier Actual amount received
should correspond to the
amount deposited through
AGDB
3 Report of Collections
and Deposits
Cashier Accurate schedule and
summary of collections
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of the Treasury
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-014 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 14 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
Financial statements are structured representation of the financial position and financial
performance of NTRC. A complete set of financial statements (condensed and by fund cluster) to
be submitted by an entity shall include the following: a. Statement of Financial Position (SFP); b. Statement of Financial Performance (SFPer); c. Statement of Changes in Net Assets/Equity
(SCNA/E); d. Statement of Cash Flows (SCF); e. Statement of Comparison of Budget and Actual
Amount (SCBAA); and f. Notes to Financial Statements comprising a summary of significant
accounting policies and other explanatory notes.
The objectives of general purpose financial statements are to provide information about the
financial position, financial performance, and cash flows of an entity that is useful to a wide range of users in making and evaluating decisions about the allocation of resources and to demonstrate
the accountability of the entity for the resources entrusted to NTRC.
PROCEDURES
1. Guidelines and Process
1.1 Journal Entry Voucher (JEV) Preparation
1.1.1 The Accounting Division (AD) prepares the JEV as follows:
a. Receives daily Report of Collections and Deposits (RCD); Report of
Checks Issued (RCI); Report of Advice to Debit Account Issued
(RADAI) and Report of Cash Disbursements (RCDisb), with attachments, from the Budget and Cash Division (BCD).
b. Summarizes accounting entries of financial transactions in the Disbursements Vouchers attached in RCI, RADAI, RCDisb and
Official Receipts in RCD.
c. Prepares JEVs based on the accounting entries and necessary monthly
adjustments to be recorded in the books of accounts maintained by
the AD.
d. Forwards the JEVs to Chief Accountant for approval
1.1.2 The Chief Accountant approves the JEVs.
1.1.3 The AD submits the JEVS and its attachments to COA Resident Auditor.
1.2 Recording and Posting Transactions
1.2.1 The Accounting Staff records the JEVs to appropriate books of accounts:
a. General Journal (GJ)
b. Cash Receipts Journal (CRJ)
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-015 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 15 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
c. Cash Disbursements Journal (CDJ)
d. Check Disbursements Journal (CkDJ)
e. Subsidiary Ledger (SL)
1.2.2 The Accounting staff posts the monthly summarized journal entries from
the Special Journals and GJ to the respective General Ledger (GL).
1.2.3 Posts the source/summarizing documents to the respective SLs.
1.2.4 Foots and extracts the balances of the GLs and SLs.
1.2.5 The Chief Accountant approves the Trial Balance.
1.3 Financial Statements Preparation
1.3.1 The assigned accounting staff prepares Unadjusted Trial Balance Based
on the balances in the GL to check the equality of debits and credits.
1.3.2 For the Pre-Closing Trial Balance, designated accounting staff prepares
the following:
a. Prepares Adjusting Journal Entries (AJE) through the JEV for
unrecorded transactions and for all accounts that need to be
adjusted/corrected.
b. Records the JEV in the GJ and affected SLs.
c. Posts the GJ to the GLs.
d. Foots and extracts balances of the GLs and SLs.
e. Based on the GLs, prepares Pre-Closing Trial Balance. Files
temporarily the Pre-Closing Trial Balance.
f. Forwards the Pre-Closing Trial Balance to Chief Accountant for
review.
1.3.3 Chief Accountant reviews and signs the “Certified Correct” portion of the
Pre-Closing Trial Balance and the supporting schedules.
1.3.4 Designated accounting staff submits the Pre-Closing Trial Balance to the
Offices concerned and records submission in the logbook maintained.
Accounting staff files a copy of the Pre-Closing Trial Balance and copies
of supporting schedules for preparation of financial statements.
1.3.5 Prepares the Financial Statements such as Statement of Financial
Position, Statement of Financial Performance, Statement of Changes in Net Assets/Equity, Cash Flow Statement and Statement of Comparison of
Budget and Actual Accounts.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-015 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 16 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
1.3.6 Prepares the Notes to Financial Statement and schedule of individual
accounts as supporting documents to the Financial Statement.
1.3.7 The Chief Accountant and the Executive Director execute the Statement
of Management Responsibility for the Year End report, the Chief Administrative Officer (CAO) signature is required by COA.
1.3.8 For the Post-Closing Trial Balance, designated accounting staff prepares
the following:
a. Prepares closing journal entries through JEV and records the same in
the GJ.
b. Posts the GJ in the respective GLs and SLs.
c. Foots and extracts the balances of the GLs and the SLs.
d. Based on the GLs and SLs, prepares Post-Closing Trial Balance in
four copies.
e. Reconciles the supporting schedules presented in the Notes to
Financial Statements with the amounts in the Post-Closing Trial Balance. If not reconciled, prepares the necessary corrections through
JEV. Records the JEV in the GJ. Posts the GJ in the respective GLs,
and prepares the revised Post-Closing Trial Balance.
f. Signs the “Prepared by” portion of supporting schedules and initials
the “Certified Correct by” portion of the Post-Closing Trial Balance.
g. Prepares transmittal letter and forwards the same together with the
Post-Closing Trial Balance and supporting schedules to the Chief
Accountant.
1.3.9 The Chief Accountant reviews and signs “Certified Correct by” portion
of the Post-Closing Trial Balance, supporting schedules and transmittal
letter, and forwards the same to the Accounting Staff for submission.
1.3.10 The designated accounting staff submits the Post-Closing Trial Balance
and supporting schedules to the Concerned Offices. Records in the logbook the submission to the following:
a. COA Resident Auditor
b. Government Accountancy Sector (GAS), COA
c. DBM
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-015 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 17 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
1.3.11 The frequency of submission of Pre-Closing Trial Balance/Post-Closing
Trial Balance and other reports shall be as follows:
a. Pre-Closing Trial Balance and other reports – monthly, within ten
days after the end of the month to the COA Resident Auditor and DBM.
b. Yearend Pre-Closing Trial Balance/Post-Closing Trial Balance and
other reports – on or before February 14 of the following year to the COA Resident Auditor, DBM and GAS/COA.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Financial Statements COA, DBM Accurate Financial
Statements with supporting
schedules approved by
authorized officials.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-015 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 18 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
3. Process Flow
3.1 Journal Entry Voucher (JEV)
Budget and Cash Division
Accounting Division
START
Submits RCD, RCI, RADAI,
and RCDisb to AD
Prepares JEVs for RCD, RCI,
RADAI, and RCDisb
Prepares JEVs for monthly
necessary accounting
adjustments
END
Approved JEVs
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-015 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 19 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
3.2 Recording and Posting Transactions
Accounting Division
START
Records approved JEVs to
GJ, CRJ, CDJ, CkDJ, and
Subsidiary Ledgers (SL)
Posts transactions of GJ,
CRJ, CDJ, and CkDJ to
General Ledgers
Prepares Unadjusted Trial
Balance
Trial Balance
Reviews and approves
Unadjusted Trial Balance
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-015 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 20 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Reviews and approves
Financial Statements
3.3 Financial Statements Preparation
Accounting Division
Office of the Executive
Director
Financial Statements
START
Prepares unadjusted Trial
Balance
Prepares JEVs for Adjusting Journal Entries
(AJE)
General Ledger (GL)
Prepares Pre-Closing Trial
Balance
Prepares Post-Closing Trial
Balance
Approves Financial
Statements
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-015 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 21 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Output Supplier Quality Requirements
1 Report of Collections
and Deposits (RCD)
BCD
Accurate recording of
financial transactions to the books of accounts and
posting to subsidiary and
general ledgers.
2 Report of Checks Issued (RCI)
BCD
3 Report of Advice to
Debit Account Issued
(RADAI)
BCD
4 Report of Cash
Disbursements
(RCDisb)
BCD
5 General Journal (GJ) AD
6 Cash Receipts
Journal (CRJ)
AD
7 Cash Disbursements
Journal (CDJ)
AD
8 Check Disbursements
Journal (CkDJ)
AD
9 General Ledger (GL) AD
10 Subsidiary Ledgers (SL)
AD
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-015 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 22 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The Procurement of government supplies, materials and equipment is done in the most transparent
and rational way in accordance with the provisions of the Government Procurement Law, also
known as Republic Act No. 9184. The Bids and Awards Committee selects the lowest calculated bid price and the most beneficial to the agency/government.
PROCEDURES
1. Guidelines and Process
1.1 Procurement through the DBM Online Procurement Service
a. The Administrative Officer prepares the PR and the Agency Procurement
Request (APR) through the Online Procurement System.
b. The Property Officer prepares the Purchase Order (PO) or Service Order (SO)
ORS/DV and submits to the Administrative Office with attached APR/PR for
review and approval.
c. The Administrative Officer endorses the APR/PO/ORS/DV to Budget and
Cash Division and Accounting Division for budget allocation, funding and approval.
d. The Chief Accountant approves the DV and other supporting documents and
endorses to the CAO for review.
e. The CAO reviews the accuracy and completeness of document for approval
of the Executive Director.
f. Upon approval, the Executive Director forwards the DV/PO to the Cashier for
LDDAP payment. The Cashier attaches a copy of the approved LDDAP to the DV/PO/APR and informs the Administrative Officer for transmittal to PS-
DBM.
g. The Administrative Officer prepares the Notice of Delivery, Request for Inspection, Inspection and Acceptance Report and endorses to the
Inspector/COA Resident Auditor for inspection of items.
1.2 Procurement through Other Suppliers
a. The Administrative Officer receives the approved PR and processes pursuant to RA 9184, also known as the Government Procurement Law.
b. The Property Officer prepares the Abstract of Canvass(AC)/PO/SO in
accordance with the result of the quotation posted at the PHILGEPS and NTRC website.
c. The Administrative Officer endorses the PO or SO/ORS to the Budget and Cash Division for budget allocation and submits to Accounting Division for
approval.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Procurement of Supplies, Materials and Equipment
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-016 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 1 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
d. The Chief Accountant approves the PO and forwards to the CAO.
e. The CAO reviews and endorses the PO/SO to the Executive Director for
approval.
f. Upon approval, the Executive Director forwards the PO to the Administrative
Officer and transmits a copy to the supplier.
g. The Administrative Officer prepares the Notice of Delivery, Request for Inspection, Inspection and Acceptance Report and submits to the Inspector
and COA Resident Auditor for inspection.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Physical count of
items/ supplies, materials and
equipment.
NTRC Personnel Items/Supplies/equipment
purchased are all in good condition and acceptable.
2 Delivery Receipt
(DR), Sales/Charge
Invoice (SI/CI)
Supplier Complete list of purchased
supplies/items with
corresponding prices as per approved PO or SO
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Procurement of Supplies, Materials and Equipment
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-016 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 2 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Prepares Purchase
Request
Prepares Notice of
Delivery/Request for
inspection/Inspection and Acceptance Report
Online processing of
Agency Procurement
Request (APR)
Prepares PO or
SO/ORS/DV
Transmits payment and
picks up purchased supplies
Processes and approves
ORS with supporting
documents
LDDAP Payment
Processes and approves
APR/DV/PO and other
documents
Reviews the
DV/APR/PO
Final approval of
PO/APR/DV
Inspects procured items
and returns I&AR
3. Process Flows
3.1 Procurement through DBM-PS
Administrative
Division
Budget and
Cash Division
Accounting
Division
AFB Proper
Office of the
Executive
Director
Inspector and
COA Resident
Auditor
START
END
Inspection and Acceptance Report
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Procurement of Supplies, Materials and Equipment
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-016 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 3 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Receives approved
Purchase Request
Informs winning supplier
of PO or SO
Posts Request to PHILGEPS/
NTRC Website
Prepares Abstract of
Canvass/PO or SO/
ORS/Notice of Award
Accepts delivery of
supplies/items
Prepares Notice of
Delivery/Request for
Inspection/I&AR
Processes and approves
ORS and supporting
documents
Reviews and approves
PO/SO and
supporting documents
Reviews and approves
PO/SO and
supporting documents
Approves
PO/SO
Inspects delivered
supplies/items and
returns Request for
Inspection/ Inspection
and Acceptance Report
3.2 Procurement through Other Suppliers
Administrative
Division
Budget and Cash
Division
Accounting Division
AFB Proper
Office of the
Executive Director
Inspector and COA
Resident Auditor
START
Request for Inspection/
Inspection and
Acceptance Report
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Procurement of Supplies, Materials and Equipment
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-016 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 4 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Purchase Request Requesting Division Duly Signed and Approved
2 Abstract of Canvass,
Purchase Order,
Request for Inspection, Inspection
and Acceptance
Report
Administrative
Division/Property
Complete and Duly
Approved Documents
3 Obligation Request
and Status and
Disbursement
Voucher
Budget and Cash
Division/Accounting
Division
Complete and Duly
Approved Documents
4 Notice of Award BAC Duly Approved
5 LDDAP/Signed
Check
Cashier Duly Signed and Approved
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Procurement of Supplies, Materials and Equipment
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-016 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 5 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The Property Unit is responsible for the quality control, acceptance and inspection of deliverables.
It also prepares the necessary documents to vouch the existence and occurrence of the purchased
inventory items from the DBM Online Procurement Service or through PHILGEPS registered suppliers.
PROCEDURES
1. Guidelines and Process
1.1 The Property Custodian (PC) receives the items and signs the Delivery Receipt (DR) / Invoice Receipt (RA). Retains the original copy and returns the duplicate
copy to the supplier / Procurement Services.
1.2 The Administrative Officer (AO) prepares the Request for Inspection (RFI) /
Inspection and Acceptance Report (IAR) / Notice of Delivery (NOD) duly signed
by the CAD then forwards the copies together with the DR/IR and PO/SO to the
NTRC Property Inspector and COA Representative for inspection of deliveries.
1.3 The Inspector/COA Resident Auditor inspects and verifies items as to quantity
and conformity to specifications based on the DR and approved PO/SO. If delivery is not in conformity to the specifications or delivery is incomplete,
indicates notation on the IAR that the deliveries are not in conformity to
specifications and/or terms agreed under the approved PO/SO and returns the IAR/DR/PO or SO to the Property Unit. If delivery is in order, indicates the date
of inspections and checks the box for “Inspected, verified and found in order as to
quantity and specifications”, and then signs the IAR.
1.4 For deliveries not conforming to specification and/or terms of the PO/SO, the
Property Custodian returns the items to the supplier and requires the latter to
comply with the agreed specifications and/or terms of the PO/SO
For deliveries in order, the Property Custodian indicates the date of acceptance,
and checks the box for “Complete as to quantity and specifications” or “Partial
(specify quantity)”, and signs the “Acceptance” portion of the IAR.
1.5 The Property Custodian stores the items delivered.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Goods and services
comply with agreed specifications
NTRC Personnel Quality goods and services
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Quality Control of Procured Goods and Services
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-017 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 6 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Inspector/COA Resident
Auditor inspects and
verifies items as to
quantity and conformity to
specifications based on the
approved PO/SO and DR
Property Custodian receives items and signs
the DR/IR
3. Process Flow
Administrative
Division
Inspector /
Commission on
Audit
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Specification of Products and Services
Administrative Division
Complete and duly approved documents
Conform?
Yes
No
START
Property Custodian receives items and signs
the DR/IR
END
AO prepares RFI/IAR/NOD duly signed by CAD and forwards the documents together with
the DR/IR and PO/SO to the Inspector and COA
Resident Auditor/ representative for
inspection of deliveries
Property Custodian returns
the items to Supplier
Property Custodian stores
items delivered
IAR and NOD
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Quality Control of Procured Goods and Services
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-017 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 7 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
List of available supplies of NTRC are recorded in the Property Stock Card as well as in the
computerized Inventory System for continuous monitoring of office supplies and spare parts. The Requesting Division is required to submit a duly approved Requisition and Issue Slip (RIS) to the
Administrative Officer before the issuance of requested supplies.
PROCEDURES
1. Guidelines and Process
1.1 The Requesting Division/Branch submits accomplished RIS form to the AFB.
1.2 The Property Officer approves the RIS. The Property Unit checks the availability of supplies in the Inventory System (IS) for verification of stocks on hand. If
supplies are available, The Property Officer issues to the requesting
division/branch the requested supplies. If out-of-stock, the requesting division is required to submit an approved PR to the Accounting Division for availability of
funds and duly signed by the CAO to purchase the supplies.
1.3 The Requesting Division prepares the RIS and attaches the IS form and submits to the Administrative Officer.
1.4 The Property Officer issues the supplies on-stock and the requesting division/branch acknowledges receipt of supplies by signing the RIS.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Requisition and Issue
Slip
Requesting Division Accurate listing of issued
supplies duly acknowledged by the recipient.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Issuance of Office Supplies
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-018 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 8 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Submits duly
approved RIS form
Acknowledges receipt
of available supplies
Issues requested
supplies on-stock
Approval of RIS
Submission of
approved PR from
Branches
Approval of PR
Procurement of the
requested supplies
3. Process Flow
Requesting Division
AFB Proper
Property Section
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Requisition and Issue
Slip Form
Requesting Division Approved and accurate
listing of supplies requested
START
END
A
Supplies
available?
Yes
No
A
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Issuance of Office Supplies
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-018 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 9 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
In accordance with the New Government Accounting System, the conduct of Inventory allows
personnel to monitor and update the availability of supplies and the physical status as well as the condition of properties/equipment of NTRC.
PROCEDURES
1. Guidelines and Process
1.1 The Chief Administrative Division (CAD) schedules and briefs the conduct of
annual inventory taking of the existing property, plant and equipment, while semi-annually for supplies and materials.
1.2 The CAD prepares and signs the Report on Physical Count of Property, Plant and
Equipment (RPCPPE) to identify the serviceable properties/equipment and Inventory and Inspection Report of Unserviceable Property (IIRUP) to identify
the unserviceable properties.
1.3 The Administrative Officer prepares and signs the Report on the Count of Inventory (RCPI), to identify accurately and update the supplies and materials.
1.4 The Property Officer submits RPCPPE and IIRUP/RCPI to the Chief Accountant
to review and endorse it to the CAD.
1.5 The CAD approves the RPCPPE and IIRUP/RCPI and endorses to the Executive
Director for final approval.
1.6 Upon approval, the Property Inventory Team furnishes a copy of the reports to the
AD and COA.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Updated Report on
Physical Count of Property, Plant and
Equipment
(RPCPPE) /Inventory
and Inspection Report of Unserviceable
Properties
(IIRUP)/Updated Report on Physical
Count of Inventories
NTRC Personnel Accurate inventory of
serviceable and unserviceable
properties/available supplies.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Inventory of Properties and Office Supplies
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-019 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 10 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Schedules/Leads NTRC
Inventory Team
Prepares and signs reports
on RPCPPE and
IIRUP/RCPI
Submits to the Chief of
Accounting Division for
review and counter sign
Verifies the accuracy and
completeness of RPCPPE
and IIRUP/RCPI
Approves RPCPPE/IIRUP
and RCPI
Final approval of
RPCPPE/IIRUP and RCPI
3. Process Flow
Administrative Division
Accounting Division
AFB Proper
Office of the Executive
Director
START
Approved RPCPPE and
IIRUP/RCPI
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Inventory of Properties and Office Supplies
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-019 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 11 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Previous Report on
Physical Count of Property, Plant and
Equipment
(RPCPPE) and Inventory and
Inspection Report of
Unserviceable
Property (IIRUP) / Previous Report on
the Physical Count of
Inventory
Property Inventory
Team
Accurate inventory lists of
previous serviceable and unserviceable
properties/available supplies
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Inventory of Properties and Office Supplies
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ Acting Executive Director
Code: NTRC-QMS-PAWIM-019 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 12 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The Petty Cash Funds (PCF) are established for emergency purchases or expenses only. Petty cash
disbursements include office supplies and materials, minor repairs and maintenance,
transportation, fuel and lubricants expenses, LTO registration of NTRC staff cars, medical and dental supplies, mailing services and other operational needs. The Special Disbursing Officer
(SDO) processes its replenishment once the expenses reached seventy percent of the total petty
cash fund.
PROCEDURES
1. Guidelines and Procedures
1.1 The SDO receives approved Purchase Request (PR) and Petty Cash Voucher and
checks the completeness of the documents.
1.2 The SDO releases the amount indicated in the Petty Cash Voucher to the
designated Buyer.
1.3 Once the amount is spent, the designated Buyer returns the Sales Invoice/Official
Receipt and if the amount spent is lower than the amount requested, the excess
amount shall be returned to the SDO.
1.4 The Inspector inspects the procured supplies/materials or the repair/work done.
1.5 The SDO receives the Sales Invoice/Official Receipt and attaches to the Petty Cash Voucher for documentation.
1.6 If the amount spent in the petty cash fund reaches seventy percent (70%) of the total amount, the SDO replenishes the PCF and prepares supporting documents
for processing of ORS and DV by the BCD and AD.
1.7 The BCD processes the ORS with the supporting documents.
1.8 The AD processes the DV with supporting documents and endorses to the Chief
Administrative Officer (CAO) for review then the CAO forwards to the Deputy Director for final approval.
1.9 The Deputy Director approves the DV and submits to the Cashier for check preparation.
1.10 The SDO encashes duly approved check and stores the amount received to the Safety Box.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Petty Cash Fund NTRC Designated
Buyer
Amount replenished in the
petty cash fund is equivalent
to the amount liquidated.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Petty Cash Fund Management
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-020 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 13 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Inspects procured
supplies/materials or
repair/work done
Processes DV and ORs
with supporting
documents
Preparation of Check
Processes DV and ORs
with supporting
documents
Reviews DV and signs
other supporting
documents
Initials Check
Final approval of DV Signs Check
3. Process Flow
Requesting
Division/Buyer
Inspector
Administrative
Division
Budget and
Cash Division
Accounting
Division
AFB Proper
Office of the
Executive
Director
Buyer returns SIs
and/or ORs and
excess amount if any
START
Submits approved
Purchase Request and
Petty Cash Voucher
to the SDO
A
Petty Cash Voucher
Disbursement
Voucher
Releases cash
END
A Are
documents complete?
Prepares all supporting
documents as
requirements and
attachments to ORs and DV
Encashment of Check
Stores in safety box No
Yes
Signed Check
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Petty Cash Fund Management
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-020 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 14 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1
Purchase Request and
Petty Cash Voucher
Requesting Division Completeness of documents
and duly approved.
2 Sales Invoices/
Official Receipts
Designated Buyer Completeness and Accuracy
based on the documents
3 Obligation Request and Status
Budget and Cash Division
Documents are complete and duly approved
4 Disbursement
Voucher
Accounting
Division/AFB
Proper/Deputy Director
Documents are complete and
duly approved
5 Signed Check Cashier/AFB
Proper/Deputy
Director
Duly Approved
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Petty Cash Fund Management
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-020 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 15 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The conduct of repairs and maintenance of Properties, Plant and Equipment (PPE) safeguards the
stability and efficacy of NTRC’s regular functions, avoids speedy deterioration of properties, and
assures the welfare of NTRC employees.
PROCEDURES
1. Guidelines and Procedures
1.1 The Special Disbursing Officer receives approved Request for Repair and
Maintenance of PPE and Petty Cash Voucher.
1.2 The SDO releases the amount indicated in the Petty Cash Voucher to the
designated Repair and Maintenance Officer (RMO) that acknowledges receipt of cash.
1.3 The RMO forwards the approved Request for Repair to the Repair Shop.
1.4 The RMO transmits the cash payment to the Repair Shop and then endorses to the
Inspector/COA Resident Auditor the Request for Inspection/Inspection and
Acceptance Report as well as the Waste Material Report, only if there are replaced parts.
1.5 The Inspector/COA Resident Auditor inspects the repaired equipment and
submits Inspection and Acceptance Report and Waste Material Report to the Special Disbursing Officer.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Functional
Properties/Plants and Equipment
NTRC Personnel Serviceable and Useful
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Repair and Maintenance Management
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-021 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 16 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Submits approved
request for Repair and
Petty Cash Voucher to
the SDO
RMO receives cash and
forwards the equipment
to the Repair Shop
Endorses Request for
Inspection and
Acceptance Report and
Waste Material Report (if applicable)
Processes Request
Pursuant to R.A. 9184
(Government
Procurement Law)
Inspection and
Acceptance Report and
Waste Material Report
(if any)
Submits Inspection and
Acceptance Report and
Waste Material Report
(if applicable)
3. Process Flow
Repair and
Maintenance
Officer
SDO/
Administrative
Division
Inspector/
COA Resident
Auditor
START
Repaired Equipment
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Repair and Maintenance Management
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-021 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 17 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Request for Repair,
Petty Cash Voucher and Summary of
Abstract and
Quotations
RMO Completeness of supporting
documents and duly approved.
2 Inspection and
Acceptance Report
and Waste Materials
Report, if applicable
Inspector/COA
Resident Auditor
Properly inspected and
accuracy of findings
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Repair and Maintenance Management
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-021 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 18 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The Administrative Division is responsible for the messengerial work to various individuals,
private companies, government agencies and other entities.
PROCEDURES
1. Guidelines and Procedures
1.1 Requesting Division submits approved Transmittal Control Form (TCF) to the Administrative Officer for the delivery of items/documents.
1.2 The Messenger delivers the items/documents to the address indicated in the TCF and lets the receiver sign the receiving copy as proof that the items/documents are
delivered and submits the receiving copy to the requesting division for filing.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Receiving
Copy/Receipt of Delivery
Requesting Party Accuracy of Details
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Transmittal of Documents
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-022 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 19 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Returns the Receiving
Copy/Receipt of Delivery to
the Requesting Division
Delivers Items/Documents
3. Process Flow
Requesting Division
Administrative
Division
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Approved
Transmittal Control
Form
Requesting Division Duly Approved/Accuracy of
Details
Receiving Copy/Receipt of
Delivery
START
Submits Approved
Transmittal Control
Form(TCF) END
Approved Transmittal
Control Form
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division
Transmittal of Documents
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-022 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 20 of 20
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The Cashier accepts all payments coming from sale of NTRC Tax Research Journal and Order of
Payment (OP).
PROCEDURES
1. Guidelines and Process
1.1 The Cashier facilitates receipts of payment as follows:
a. The Cashier receives cash/check from payor representing collection based on the Order of Payment (OP) prepared by the Accounting Division.
b. Cashier issues Official Receipt (OR) in triplicate copy to acknowledge receipt of cash/check. Original copy is given to the payor, Copy 2 to be attached to the
RCD/CRRed and Copy 3 for Cashier’s/BCD file.
c. Cashier records collections in the Cash Receipts Record (CRRec) and prepares Deposit Slips (DSs) in triplicate copy. Original Copy is given to the AGDB,
Copy 2 to be attached to the RCD/CRRed and Copy 3 for Cashier’s/BCD file.
d. BCD deposits collections through Authorized Government Depository Bank
(AGDB) for the account of the National Treasurer.
e. Based on the duplicate copies of ORs on file and validated DSs from the AGDB, BCD prepares the RCD in four copies. Initials on the RCD and
forwards the same together with Copy 2 of the ORs and validated DSs to the
Chief, BCD for review and signature.
f. Chief, BCD reviews and signs the RCD. Forwards original of RCD, Copy 2 of
the ORs and validated DSs to the Cashier for submission to the Accounting Division.
g. The Cashier records the RCD in the logbook maintained by the BCD and
forwards the same with the copy 2 of the ORs and validated DSs to the Accounting Division for recording in the books of accounts.
2. Process Outputs, Client and Quality Requirements
No. Output Client Quality Requirements
1 Official Receipts
issued
Accounting Division
Amounts reflect actual cash
received based on the OP
2 Deposit Slips Accounting Division
Actual amount received had
been deposited through AGDB
3 Report of Collections
and Deposits
Accounting Division Accurate and complete
schedule and summary of
collections
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Budget and Cash Division
Collection Process
Prepared by:
CECILIA V. SALVATIERRA Chief, Budget and Cash Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-023 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 1 of 4
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
3. Process Flow
Accounting Division
Budget and Cash Division
4. Process Inputs, Supplier and Quality Requirements
No. Output Client Quality Requirements
1 Order of Payment Accounting Division Collections are valid and
properly supported with documents as required by
COA
START
Prepares Order of Payment
Collecting Officer receives
cash/check from payor
Issues OR and records
collections in CRRec
Prepares DS and deposits
collections through AGDB
Prepares RCI based on the
ORs and validated DS
Approves RCD
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Budget and Cash Division
Collection Process
Prepared by:
CECILIA V. SALVATIERRA Chief, Budget and Cash Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-023 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 2 of 4
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The preparation of check ensures that all payments such as utilities, salaries, remittances, insurance
and other payables due are paid accordingly.
PROCEDURES
1. Guidelines and Procedures
1.1 The Cashier prepares the check/Authority to Debit Account (ADA) as follows:
a. Receives the approves Disbursement Voucher with supporting documents
from the Office of the Executive Director.
b. Checks the completeness of documents.
c. Prepares checks/ADA account through Electronic Modified Disbursement System (eMDS) for approval.
d. The Cashier forwards the check/ADA to the Office of the Executive Director for approval.
e. The OED staff receives DV, SDs and ORS and records in the logbook the date of receipt then forwards the set of documents to the Executive Director for
review and approval.
f. The Executive Director then reviews checks/ADA and forwards the documents.
g. The OED staff records in logbook the approved check/ADA and forwards the documents to the BCD.
h. For approved checks, the Cashier releases payment to the appropriate payee, and prepares Report of Checks Issued (RCI).
i. For approved ADA, the cashier submits the ADA to LandBank of the
Philippines for processing and prepares RADAI for completed ADA.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Signed Check NTRC Personnel, suppliers and agency
clients
Accurate and duly approved checks
2 ADA NTRC Personnel, suppliers and agency
clients
Accurate and duly approved ADA
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Budget and Cash Division
Preparation of Checks / Authority to Debit Account
Prepared by:
CECILIA V. SALVATIERRA Chief, Budget and Cash Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-024 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 3 of 4
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
3. Process Flow
Budget and Cash Division
Office of the Executive
Director
4. Process Inputs, Suppliers and Quality Requirements
No. Output Supplier Quality Requirements
1 Disbursement
Voucher and SDs
AD and Requesting
Division
Claims for payment are valid
and complete with complete
supporting documents
START
Preparation of
check/LDDAP-ADA based
on approved DV, ORS
and supporting documents
Certifies checks/ADA
Cashier releases check to
payee/s
END
Countersigns checks/ADA
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Budget and Cash Division
Preparation of Checks / Authority to Debit Account
Prepared by:
CECILIA V. SALVATIERRA Chief, Budget and Cash Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-024 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 4 of 4
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
As the human resource management arm of NTRC, the HR Division (HRD) determines the need
for human resource for the continued operation of the NTRC. The HRD ensures that screening of
applicants is based on the qualification standards of the Civil Service Commission and all employed applicants possess professionalism, high integrity and competency to provide quality
service to the agency. All recommendations for personnel actions and progressions are in
accordance with the pertinent policies and procedural requirements.
PROCEDURES
1. Guidelines and Procedures
1.1 The HRD processes the recruitment of human resource as follows:
Publishes vacant positions at the NTRC website
Conducts initial screening of applicant based on proof of education,
eligibility, complete Personal Data Sheet and other necessary documents
Facilitates written examination
1.2 The Personnel Officer contacts qualified applicants for a panel interview.
1.3 The Merit Selection Board (MSB) interviews qualified applicants and submits
recommendation to the Executive Director for final interview and approval.
1.4 The Executive Director approves the recommendation and returns the papers to
the HRD to inform successful applicants for the submission of necessary
requirements.
1.5 Prepares the appointment upon submission of complete requirements and
schedules the first day of work
1.6 Endorses the name, position title and place of assignment to the Administrative
Division for preparation of Special Order.
1.7 Enrolls the new employee in Bio-Admin and issues Office ID.
1.8 Facilitates the oath taking of the new employee and orients him/her on the Civil Service rules and regulations, office policies, leave administration and benefits of
a government employee.
1.9 Presents the new employee to each branch and unit.
1.10 Prepares and submits Report of Appointment Issued to the Civil Service
Commission.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Recruitment, Selection and Placement
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-025 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 1 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Appointment CSC
GSIS
COA
New Employee
Complete documents for
appointment
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Recruitment, Selection and Placement
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-025 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 2 of 22
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Submits Letter of
Regret
Conducts initial
screening and facilitates written
examination
Contacts qualified
applicants for
interview
Preparation of
appointment
Schedule of first day
of reporting
Endorses for Special
Order
Enrolment of Bio-
Admin, issuance of
ID, oath of office,
orientation, and presentation to
branches
Prepares and
submits Report of
Appointment issued
to CSC
Processes applicant’s
documents and sends list of other required
documents
Submits application
and other credentials
Submission of
clearances
Panel interviews and
screens the applicants
Submits
recommendation
for hiring
Interviews the
applicant
Submits recommendation
for hiring
Prepares Special
Order for assignment
No
Yes
No
Yes
3. Process Flow
HR Division
Applicant
Merit
Selection
Board
Office of the
Executive
Director
Administrative
Division
Publication of vacant
position in NTRC
website
START END
A
Proof of education
(TOR, diploma), eligibility and
PDS
Letter of
Regret
NBI, Ombudsman, Medical and Neuro-
Psychological
Exam, et al
Is applicant
qualified?
A Is applicant
qualified?
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Recruitment, Selection and Placement
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-025 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 3 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Personal Data Sheet
(PDS) and credentials
Applicant Complete recruitment
documents
2 Employment
Requirements such clearances, medical
certificate, neuro-
psychiatric result
Newly-Hired
Applicant
Complete and authenticated
requirements
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Recruitment, Selection and Placement
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-025 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 4 of 22
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OVERVIEW
In line with the training needs of each branch, the HRD develops a career development plan to
ensure enhancement of the skills, knowledge and competence of the employees. These trainings
and Learning and Development will maximize the potentials of the employees to perform their duties. The training of the personnel includes mandatory seminars for supervisors, in-house
seminars, required trainings for technical and administrative staff provided by other agencies,
professional development seminars, and local and foreign scholarship grants.
PROCEDURES
1. Guidelines and Procedures
1.1 In-House Seminar
a. The HRD issues memorandum for submission of training
recommendations/suggestions.
b. Prepares a summary of training recommendations/suggestions from branches and schedules a meeting for the Personnel Development
Committee (PDC).
c. Collates and submits recommendations of the PDC for approval of the
Executive Director.
d. HRD prepares a Career Development Plan after the approval of the Executive Director.
e. Coordinates with possible resource persons and schedules of the seminar.
f. Issues memorandum for scheduled seminar.
g. Facilitates the seminar (venue arrangement, power-point, sound system,
attendance sheet, et al.)
h. Updates the training profile of employees who attended the seminar.
1.2 Seminar to be Conducted by Other Agencies
a. Receives invitation from other agencies.
b. Recommends to the Executive Director the name of employee/s who will attend the seminar.
c. Receives the recommendation from the Executive Director and notifies the
employee/s who will attend the seminar.
d. Coordinates with the Administrative Division for preparation of Special
Order.
e. Coordinates with the sponsor office with regard to the confirmation of
registration and payment of seminar fee.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Learning and Development
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-026 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 5 of 22
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f. Submits registration form and payment.
g. Upon the return of the participant from the seminar, copy of the certificate
of attendance will be submitted to the HRD.
h. The HRD updates the training profile of the employee and files the
certificate in the employee’s 201 file.
1.3 Foreign Scholarship Grant
a. The HRD receives the invitation from foreign agencies or memorandum
from the DOF.
b. Prepares memorandum for Executive Director’s approval.
c. The Executive Director approves and signs the memorandum and returns it
to the HRD.
d. HRD finalizes and disseminates the memorandum to all branches for nomination to the scholarship.
e. If there are nomination/s, the HRD prepares nominees’ profile and facilitates meeting of the Personnel Development Committee (PDC). If
there is no nomination, the HRD files the memorandum.
f. The PDC screens nominees and prepares recommendation for the Executive Director.
g. Upon approval of the Executive Director, the Personnel Officer informs the nominee and requires him/her to prepare a resume.
h. Prepares and submits endorsement letter to the DOF with required documents. DOF interviews the nominee.
i. If approved by the DOF, HRD submits the endorsement letter to the
sponsoring agency.
j. If the nominee is accepted, HRD prepares Request for Travel Authority to
DOF.
k. Upon receipt of the Travel Authority, HRD assists the scholar in other
requirements.
l. Provides copy of Travel Authority to AD, COA, and Administrative
Division for issuance of Travel Order.
m. HRD prepares Scholarship Service Contract and furnishes copy to the
scholar, AD and COA.
n. Upon the return of the scholar, he/she is required to submit photocopy of
the certificate of attendance/transcript/diploma and a Post-Training Report
within 60 days.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Learning and Development
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-026 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 6 of 22
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o. HRD updates his/her training profile, file the certificate in his/her 201 file
and schedules for an echo seminar.
p. Submits report of foreign scholarship to the Office of the President.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Memorandum Facilitated In-house
seminar
NTRC Officials and Personnel
Effective In-house Seminar
2 Special Order NTRC Officials and
Personnel
Well-coordinated seminar to
other agencies and updated Employees’ Profile
3 Travel Authority
Scholarship Service Contract
Quarterly Report of
Foreign Scholarship
Foreign Scholar,
Administrative Division, COA,
Accounting
Division, Budget
and Cash Division, Office of the
President, DOF,
TESDA
Timely assistance to the
scholar, updated scholar’s profile, and timely
submission of Quarterly
Report
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Learning and Development
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-026 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 7 of 22
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Prepares Training Plan for
the year and updates
periodically Issues Memorandum for
Submission of Training
Recommendations Coordinates with possible
resource persons and
schedules of the seminar
Updates the Training Profile
of employees who attended
the seminar
Facilitates the seminar
which includes the physical
arrangement, Powerpoint
presentation, sound system,
attendance sheet, et al.
Issues Memorandum for
Scheduled Seminar
Summarizes Training
Recommendations
Prepares Recommendations
of Training
Approves Training
Recommendations
3. Process Flow
3.1 In-House Seminars
HR Division
Personnel Development
Committee
Office of the Executive
Director
START
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Learning and Development
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-026 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 8 of 22
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Submits the names of
the participants as per
recommendation of
the Executive Director
Receives invitation
Receives the
recommendation of
the Director and
notifies the employee/s on the
details of the seminar
Coordinates with the
organizer of the
seminar for the
registration and
payment of the
seminar
Submits registration
form and payments if
applicable)
Endorses the name of
the participant/s for
Travel/Special Order
Approval of
participants to the
seminar
Prepares
Travel/Special Order
3.2 Seminars to be Conducted by Other Agencies
HR Division
Office of the
Executive
Director
Administrative
Division
START
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Learning and Development
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-026 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 9 of 22
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Disseminates the
memorandum to all
concerned branches
Informs the chosen
applicant
Prepares and
submits the endorsement letter,
resume and other
required documents
to the DOF Files the
memorandum
Informs the
nominee and files the
documents
Submits the
endorsement letter to
the sponsoring agency
Prepares and
submits Request for
Travel Authority (TA)
to DOF
Prepares Scholarship
Service Contract
Submits copy of TA and
contract to COA, AD and
Administrative Division
Approves
Travel Order
Approves and signs the
memorandum
Approves the
recommendation
of the PDC
Screens the
nominees and submits recommendation to the
Executive Director
Prepares Travel Order
3.3 Foreign Scholarship Grant
HR Division
Office of the
Executive
Director
Personnel
Development
Committee
Administrative
Division
START
Receives invitation
letter or memorandum
from DOF
Prepares memorandum
of foreign scholarship
for Executive
Director’s approval
No
Yes
Prepares nominee’s
profile and facilitates a
meeting with PDC
With
nominee?
Endorsement letter, resume and other
required documents
A
A
Approved?
Approved?
END
No
Yes
No
Yes
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Learning and Development
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-026 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 10 of 22
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4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Training
Recommendations
Invitations
Technical Branches,
AFB, and other
agencies
Required training needs for
officials and employees and
updated Employees’ Profile
2 Training
Recommendations
Invitation from other agencies and
Certificate of
Attendance
Technical Branches,
AFB, and
sponsoring agencies
Professional Development
Seminars and updated
Employees’ Profile
3 Training Recommendations
Invitation from
Foreign Institutions/DOF,
Certificate of
Attendance and
Diploma/Transcript of Records, and Post
Training Report
Foreign Institutions, DOF, TESDA, and
Foreign Scholar
Competent and more knowledgeable personnel
and updated Scholar’s
Profile
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Learning and Development
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-026 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 11 of 22
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OVERVIEW
The HRD ensures that the personnel are aware of the relevance and importance of their roles and
responsibilities and how they will contribute to the achievement of the objectives and fulfillment
of the NTRC’s mandate. The performance level of the employee will be evaluated through the use of the Strategic Performance Management System (SPMS). This is an evaluation system for
measuring the performance of the employees of the government against the targets of the agency
and identifying opportunities for improvement.
PROCEDURES
1. Guidelines and Process
1.1 Prepares and disseminates memorandum on the deadline of submission of
Individual Performance and Commitment Review Form (IPCR).
1.2 Upon submission, reviews the ratings and endorses the IPCR to the Executive
Director for review and approval.
1.3 Collates and prepares summary of performance ratings.
1.4 Submits the summary of performance ratings to the Executive Director.
1.5 Distributes to all branches and units the copy of the IPCR.
1.6 Files copy of the IPCR.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Summary List of
Performance Ratings
Executive Director
and AO 25 Secretariat
Timely submission of
Summary Report
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Performance Ratings
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-027 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 12 of 22
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Prepares
memorandum
for submission
Disseminates the memorandum to
the branches and units
Reviews IPCR
Submits IPCR for
review and signature
Collates, prepares
and submits the
Summary Report
Distributes the copy
of the IPCR to the
branches and units,
and files the copy
Approval of
memorandum Approval of IPCR
Prepares and submits
Individual
Performance and
Commitment Rating
(IPCR)
3. Process Flow
HR Division
Office of the
Executive
Director
Branches
and Units
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 IPCR Technical Branches
and AFB
Timely and accurate IPCR
START
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Performance Ratings
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-027 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 13 of 22
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OVERVIEW
The objective of processing of payroll is to processes employee’s compensation timely and
accurately. The HRD uses a Payroll Software which automates the payroll process. It also includes
the Daily Time Record System which streamlines the computation of absences and undertimes needed before the processing of payroll.
PROCEDURES
1. Guidelines and Process
1.1 Verifies the daily time records to compute absences and undertimes, if any.
1.2 Updates the salary schedule card:
Deductions from loan payments (GSIS, Pag-IBIG and NECCO)
Renewal of loan (GSIS, Pag-IBIG and NECCO)
Updates of salary (promotion and step increment)
1.3 Encodes updates in the Payroll Software.
1.4 The Chief of HRD reviews and approves the payroll with corresponding
supplements.
1.5 Endorses the payroll to the Budget and Cash Division for ORS and endorses it to
the AD for processing.
1.6 Endorses the payroll to the AFB for approval and endorses it to the Budget and
Cash Division for payment processing.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Payroll and Voucher NTRC Officials and
Personnel, Budget and Cash Division,
and Accounting
Division
Timely and accurate
computation of salary
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Payroll Processing
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-028 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 14 of 22
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Prepares ORS and voucher
payment and endorses the
payroll to the Accounting
Division for processing
Processes and signs the
payroll and endorses to the
AFB
Encodes updates in the
Payroll Software System
Payment processing
Updates the salary schedule card (loan, payments,
renewal of loan, and salary
adjustment)
Reviews and signs the
payroll and endorses to the
Budget and Cash Division
for Obligation Request and
Status (ORS)
Approves and signs the
payroll and endorses to the
Budget and Cash Division
for payment processing
3. Process Flow
HR Division
Budget and Cash Division
Accounting Division
Chief Administrative
Officer
START
Verifies the daily time
records for the computation
of absences and undertimes
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Payroll Processing
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-028 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 15 of 22
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4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Daily Time Record
Notice of Salary Adjustment,
Appointment, and
Loan Repayments
Daily Time Record
System, HR Division and
GSIS/Pag-IBIG/
NECCO
Updated Report of
Absences/Tardiness/Undertimes
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Payroll Processing
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-028 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 16 of 22
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OVERVIEW
Submission of the Agency Remittance Advice (ARA) to the Government Service Insurance
System (GSIS) is a mandatory process of HR Division to ensure that the employee will enjoy all
the privileges a GSIS member have. It is the basis to update the member’s profile to reflect all important information of an employee.
PROCEDURES
1. Guidelines and Process
1.1 The Agency Authorized Officer (AAO) submits to the GSIS thru Electronic Remittance File (ERF) the following forms as the case may be:
Form A – List of employees with life and retirement premium remittance but without existing record in the GSIS database;
Form B – List of transferees (transferred in) from other agency;
Form C- List of employees with salary adjustments for confirmation as to
correct amount of monthly salary and effectivity date;
Form D – List of employees with no premium remittance for 2 consecutive
months; and
Form E – List of employees with changes/corrections in their personal data.
1.2 The GSIS Membership Coordinator acknowledges receipt of the ARA Form and
notifies the AAO for an update.
1.3 Upon the notification of an update, the AAO prints and files the notification.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 ARA, Form A, Form
B, Form C, Form D,
and Form E
GSIS Updated Employees’
Database in GSIS
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Submission of Agency Remittance Advice to the GSIS
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-029 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 17 of 22
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Acknowledges receipt of the
ARA form
Updates the employees’
record and notifies the AAO
3. Process Flows
HR Division
GSIS Membership
Coordinator
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Appointment (Original, Promotion,
Transfer, and
Reappointment) and
Notice of Salary Adjustment
HR Division Updated and accurate Employees’ Information
START
The Agency Authorized
Officer (AAO) submits the
ARA Forms using
Electronic Remittance File
AAO prints and files the
notification
END
Form A, Form B, Form C,
Form D or Form E
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
Submission of Agency Remittance Advice to the GSIS
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-029 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 18 of 22
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OVERVIEW
As governed by the Civil Service Commission (CSC), the NTRC follows the prescribed Omnibus
Rules on Appointments and Other Personnel Actions. Any action signifying the movement or
progress of personnel in the agency shall be known as personnel action such as original appointment, promotion, transfer, reinstatement, reemployment, detail, reassignment, secondment
and demotion. Any appointment submitted to the CSC for appropriate action should meet the
requirements listed on the Omnibus Rules. The CSC is tasked to monitor the number of officers
and employees separated from government service. In compliance with the CSC instructions, a monthly Report of Appointment Issued, Report on Accession, and Report on Separation are
submitted to the CSC-Field Office (FO) not later that the 15th day of the succeeding month.
PROCEDURES
1. Guidelines and Process
1.1 The Human Resource Officer (HRO) consolidates approved appointments during
the preceding month and ensures the completeness of all the requirements based
on the Appointment Processing Checklist.
1.2 The HRO prepares the Report on Appointment Issued (RAI), Report on Accession
(RA), Report on Separation (RS) and a Transmittal Letter address to the CSC-FO. The HRO ensures that the RAI should correspond to the RA.
1.3 The Chief of the HRD thoroughly reviews and checks the completeness of
appointments and all the documents and signs the RAI, RA, RS and the transmittal letter.
1.4 The HRO forwards the RAI, RA, RS Forms, transmittal letter and its attachments to the Administrative Division for submission to the CSC-FO.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 RAI, RA, and RS CSC Complete and timely
submission of reports
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
CSC Report Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-030 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 19 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
3. Process Flows
HR Division
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Appointment HR Division Complete requirements
START
Consolidates the approved
appointments
Prepares RAI, RA and RS
Reviews and approves the
RAI, RA and RS
Submits the RAI, RA and
RS to CSC-FO
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
CSC Report Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-030 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 20 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The Career Executive Service (CES) is the “third level” of the managerial class in the group of
career positions in the Philippine Civil Service. The CES positions are career positions above the
Division Chief level that exercise executive and managerial functions. The CES Board is tasked to form a continuing pool of well-selected and development-oriented career administrators who
shall provide competent and faithful service. In compliance with the CES Board Circular No. 8 s.
2005, the NTRC is submitting updated CES Occupancy Report every end of the quarter. The HRO
as the custodian of the personnel records of its respective officials specifically the Directors, monitors any vital changes or updates regarding CES.
PROCEDURES
1. Guidelines and Process
1.1 The HRO prepares the following Quarterly Report to CESB:
a. CES Occupancy Report
b. Report on Movements of CES Officials
c. Report on CES Officials on Official Leave of Absence
d. Report of CESOs and CES Eligible Occupying Non-CES Positions
e. Report of Officials with Pending Case
f. Report on Vacant CES Positions
g. Directory Updates
1.2 The Chief of Human Resource Division checks and signs the reports and transmittal letter to be submitted to CES Board.
1.3 The HRO forwards all the CES Reports to the Administrative Division
for submission to the CES Board
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 CES Reports CESB Timely submission of reports
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
CESB Report Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-031 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 21 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
3. Process Flows
HR Division
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Updated Personnel
Record of officials
occupying Third Level Positions
Executive Director
and Deputy Director
Updated and accurate record
START
Prepares the Quarterly
Report
Reviews the Quarterly
Report
Submits the Quarterly
Report to CESB
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division
CESB Report Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-031 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 22 of 22
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The official website of NTRC features tax studies and the latest information and developments on
Philippine taxation that include all relevant laws and issuances affecting taxation, tax
bills/proposals, Supreme Court decisions, fiscal statistics and tax news. NTRC website also features the Transparency Seal, which is a symbol of a policy shift towards openness in access to
government information. These dynamic contents are regularly updated by the IT Unit.
PROCEDURES
1. Guidelines and Process
1.1 Updating of NTRC Publications / House and Senate Bills / Did You Know
That? / Banner picture / Employee’s organization
a. The Technical Branches prepare updates for NTRC Publications, Tax matters,
Banner picture and Employee’s organization. These updates are
accomplished in Website Form No. 1, which is signed and submitted for
approval by the Executive Director.
b. The approved Website Form No. 1 is then forwarded to the Website
Committee Chairman, who submits the form to the Website Committee (IT Unit) for posting in the website.
c. If the update is an NTRC Publication, the IT Unit uploads it to the Website
Control Panel and appropriate modifications applied on the website.
d. If the update is neither an NTRC Publication nor a House/Senate Bill,
appropriate modifications applied in the website.
e. If the update is a House/Senate Bill, the bill’s corresponding website will be
checked to get the links and the appropriate modifications will be applied on the website.
1.2 Updating of Information on the Transparency Seal
a. The AFB and Planning and Coordinating Branch (PCB) prepares updates for
the information on the Transparency Seal. These updates are accomplished
in Website Form No. 2 together with the relevant documents, which is signed and submitted for approval by the Deputy Director.
b. The approved Website Form No. 2 is then forwarded to the Website Committee Chairman, who submits the form to the Website Committee (IT
Unit) for posting in the website.
c. The updates along with the scanned attachments will be uploaded by the IT Unit to the Website Control Panel and the appropriate modifications will be
applied in the website.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
Website Administration
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-032 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 1 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
1.3 Updating of Relevant Tax Information, Tax News and Issuances
a. The Technical Branches prepare updates for Relevant Tax Information, Tax
News and Issuances. These updates are accomplished in Website Form No.
3, which is signed and submitted for approval by the Chief of the PCB.
b. The approved Website Form No. 3 is then forwarded to the Website
Committee Chairman, who submits the form to the Website Committee (IT
Unit) for posting in the website.
c. The IT Unit checks if the list of information is available online and if not,
informs the Website Committee Chairman regarding the absence of the link. This process is repeatedly performed until the suitable link is established.
d. Once the link is available, the appropriate modifications will be applied in the website.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Updated Website
Contents
NTRC Personnel
and External Users
Accurate and up-to-date
revisions to website contents
and active links to external sources.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
Website Administration
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-032 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 2 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Prepares the updates for
NTRC Publications/
Tax matters/Banner picture/
Employee’s Organization
Submits the form to the
Website Committee
Chairman
Approves the form
Submits for posting
in the website
Updates the website
3. Process Flow
3.1 Updating of NTRC Publications / House and Senate Bills / Did You Know
That? / Banner picture / Employee’s organization
Technical Branches
Office of the Executive
Director
Website Committee
IT Unit
START
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
Website Administration
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-032 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 3 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Prepares the updates for
the information on
Transparency Seal
Submits the form to the Website Committee
Chairman
Approves the form
Submits for posting
in the website
Updates the website
Logs-in to Control Panel
and uploads the
Transparency Seal
Document
3.2 Updating of Information on Transparency Seal
Administrative and
Financial Branch / Planning
and Coordinating Branch
Office of the Executive
Director
Website Committee
IT Unit
START
END
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
Website Administration
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-032 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 4 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Prepares the updates for
Relevant Tax Information,
Tax News and Issuances
Checks if the list of
information is
available online
Updates the website
Submits the approved form
to the Website Committee
Chairman
Approves the form
Submits for posting
in the website
Informs the Website
Committee Chairman that
there is no link available
3.3 Updating of Relevant Tax Information, Tax News and Issuances
Technical Branches
Planning and Coordinating
Branch
Website Committee
IT Unit
Is it available
online?
END
No
Yes
START
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
Website Administration
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-032 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 5 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1
Website Form No. 1 IT Unit Completeness of documents
to be uploaded and
availability of links to external sources.
2 Website Form No. 2 IT Unit Completeness and accuracy
of documents to be uploaded.
3 Website Form No. 3 IT Unit Completeness of documents
to be uploaded and
availability of links to external sources.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
Website Administration
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-032 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 6 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The GovMail service provides secure email and collaboration system for internal, interagency and
public communications. GovMail has the unique agency name with gov.ph suffix and will use a
central server and public key infrastructure for added security. The IT Unit serves as the GovMail administrators for NTRC.
PROCEDURES
1. Guidelines and Process
1.1 Create GovMail Account
a. The Chief of the HRD signs a correspondence requesting the creation of
GovMail accounts for specific employees.
b. The IT Unit receives the request and initiates access to the GovMail
Administrator Website.
c. The IT Unit verifies the availability of slots for the accounts to be created.
d. If slots are available, the IT Unit updates the GovMail Accounts in order to effect the necessary additions.
e. If slots are not available, the IT Unit asks if the “Never Logged In” employees
are willing to give up their accounts to accommodate the creation for new employees.
f. If the inactive accounts are given up, the IT Unit edits and updates the GovMail Accounts in order to effect the necessary additions.
1.2 Delete GovMail Account
a. The Chief of the HRD signs a correspondence requesting the termination of
GovMail accounts for specific employees who are no longer connected to
NTRC by way of retirement, resignation or transfer to other office.
b. Before the designated date of separation from NTRC, the IT Unit instructs
concerned employee to back-up important e-mail messages.
c. The IT Unit receives the request and initiates access to the GovMail
Administrator Website.
d. The accounts for employees who retired, resigned or transferred are closed
and such slots will be made available in the active account pool.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
GovMail Account Management
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-033 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 7 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Edit the GovMail account
Asks those “Never Logged In”
employees if they want to
give up their account to
the new employees
Updates the GovMail Account
Logs-in to the GovMail
Administrator website
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Updated GovMail
Accounts
Chief of HRD Proper maintenance of the
GovMail service by
allocating provisions for active accounts and making
efficient use of inactive
accounts.
3. Process Flow
3.1 Create GovMail Account
HR Division
IT Unit
START
Makes a request to create a
new GovMail Account
No
Yes
A
Gave up slot?
No
Yes
A END
Account
available?
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
GovMail Account Management
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-033 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 8 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Instructs the employee to
back-up the important
e-mail messages
3.2 Delete GovMail Account
HR Division
IT Unit
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Request for creation
of GovMail Account
IT Unit Prompts action to provide
the GovMail service to employees.
2 Request for
termination of
GovMail Account
IT Unit Ensures that the GovMail
service is made available
only for active employees.
START
Makes a request to delete
GovMail Account
END
Deletes the employee’s
GovMail account
Logs-in to the GovMail
Administrator website
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
GovMail Account Management
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-033 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 9 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
The IT Unit is responsible for the maintenance of the computers, peripherals and network
infrastructure within the NTRC such that they would yield optimal functionality.
PROCEDURES
1. Guidelines and Procedures
1.1 Requesting Division notifies the IT Unit of the computer-related glitch or problem.
1.2 A Representative from the IT Unit asks the Requesting Division regarding the nature of the problem and performs inspection in order to establish whether the
faulty component is software, hardware or a combination of both. The
Representative verifies the symptoms and tries to apply quick fixes.
1.3 If the problem is resolved, the Representative makes a final check to ensure proper
operation of the computer hardware and/or software and informs the Requesting
Division of the successful troubleshooting.
1.4 If the problem is not immediately solved by the applied quick fixes, a split-half
search is repeatedly performed until a viable solution is established. The solution is then tested and applied.
1.5 If the problem is solved through the split-half search solution, the Representative makes a final check to ensure proper operation of the computer hardware and/or
software and informs the Requesting Division of the successful troubleshooting.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Successful
Troubleshooting
NTRC Personnel Restoration of operational
functionality of Computer Hardware and/or Software
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
Troubleshooting Management
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-034 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 10 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Raises the concern on their computer or other computer-
related hardware/program
Checks the computer or other computer-related
hardware/program
Tests solution
Informs and instructs the user
Cleans and checks the area
Makes final check
Performs Split-Half Search
3. Process Flow
Requesting Division
IT Unit
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Faulty Computer
Hardware and/or Software
Representative from
IT Unit
Detailed description of the
symptoms that transpired.
START
B
A
A
No
Yes
No
Yes
No
Yes
Have good
solution?
Trouble
cleared? END
B
Trouble
cleared?
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
Troubleshooting Management
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-034 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 11 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
OVERVIEW
Some memoranda and other documents are disseminated within NTRC through e-mail. This is a fast and economical approach since the required documents will be delivered in no time and
without the need to circulate multiple hard copies of the documents. The IT Unit is responsible
for disseminating such information through e-mail.
PROCEDURES
1. Guidelines and Process
1.1 The Office of the Director requests a particular memorandum or document to be disseminated to the employees.
1.2 The HRD receives the request and instructs the IT Unit to disseminate such
information through e-mail.
1.3 The IT Unit receives the request along with the file and relevant attachments to be sent to appropriate recipients as instructed by the HRD.
1.4 If there is an available copy of the file in the official e-mail, the IT unit
disseminates it to the recipients using the official e-mail address or distribution
list.
1.5 If the copy is not readily available in the official e-mail, it will be scanned first
and then disseminated to the recipients using the official e-mail address or
distribution list.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Disseminated
memorandum and
other documents
through e-mail
NTRC Personnel Immediate and cost-effective
distribution and
dissemination of
information.
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
Email Dissemination
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-035 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 12 of 13
THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.
Submits for dissemination
and instructs who will be
the recipients of the e-mail
3. Process Flow
Office of the Executive
Director
HR Division
IT Unit
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Memorandum and other documents that
need to be distributed
to target recipients
Office of the Director
Immediate and cost-effective distribution and
dissemination of
information.
START
Requests to disseminate the
Memorandum or other
document to employees
END
Disseminates the
Memorandum / document
to the recipients using the
official e-mail address
Receives the request and the
attached file
PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit
Email Dissemination
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Acting Executive Director
Code: NTRC-QMS-PAWIM-035 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 13 of 13
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