republic of the philippines commission on audit · 2. the agencies (a) that received special...

Republic of the Philippines

COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines

CIRCULAR No. : ~01~-00Z Date: APR 1 5 2014

TO All Heads of Departments, Bureaus/Offices and Local Government Units; Chiefs of Financial and Management Services, Chief Accountants, Cashiers, Disbursing Officers, and Budget Officers; Assistant Commissioners, Directors and State Auditors of the Commission on Audit (COA); and All Others Concerned

SUBJECT Accounting and Reporting Guidelines on the receipt and utilization of National Disaster Risk Reduction and Management Fund (NDRRMF), cash and in-kind aids/donations from local and foreign sources, and funds allocated from the agency regular budget for Disaster Risk Reduction and Management (DRRM) program

I. Rationale

Republic Act (RA) No. 10121 more popularly known as the "Philippine Disaster Risk Reduction and Management Act of 201 0" aims to strengthen the governance framework for National Disaster Risk Reduction and Management (NDRRM) and institutionalize the NDRRM Plan. The enactment of the law demonstrates the importance given by the Government to mainstream DRRM in the development processes to better prepare for and lessen the impact of deadly and costly natural and man-made hazards/disasters with the goal of promoting sustainable socio-economic growth.

In the use of disaster funds, emergency procedures are usually introduced and become operational but procedural controls are frequently bypassed to save lives and mitigate losses.

Transparency of and accountability in the use of disaster relief aid/donations and NDRRMF have become an issue of considerable importance for donors, bilateral and multilateral organizations, other stakeholders and the public. This concern is aggravated by the limited information on how these funds are being utilized. Thus, the COA, through its constitutionally mandated duty of promulgating accounting and auditing rules and regulations, formulated this Accounting and Reporting Guidelines to achieve better quality financial reports and availability of information in the receipt and utilization of NDRRMF, disaster relief aid/donations in cash and in-kind, and the funds allocated from the agency regular budget for DRRM program.

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II. Coverage

This Circular shall cover the accounting and reporting on the receipt and utilization of NDRRMF; cash and in-kind aids/donations from local and foreign sources; and funds allocated from the agency regular budget for DRRM program.

III. Sources of Funding for DRRM

1. Annual General Appropriations Act (GAA)

a. NDRRMF

The NDRRMF is appropriated in the annual GAA which shall be used for disaster risk reduction or mitigation, prevention and preparedness activities such as, but not limited to, training of personnel, procurement of equipment and capital expenditures. It can also be utilized for relief, recovery, reconstruction and other work services in connection with natural or human-induced calamities which may occur during the budget year or those that occurred in the past two (2) years from the budget year.

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b. Quick Response Fund (QRF)

The QRF is the thirty percent (30%) of the NDRRMF allocated to the agencies identified by the National Disaster Risk Reduction and Management Council (NDRRMC) for relief and recovery programs in order that situation and living conditions of people in communities or areas stricken by disasters, calamities, epidemics, or complex emergencies, may be normalized as quickly as possible?

c. Allocation from agency regular budget

All departments, bureaus, offices and agencies of the government are hereby authorized to use a portion of their appropriations to implement projects designed to address DRRM activities in accordance with the guidelines to be issued by the NDRRMC in coordination with the Department of Budget and Management (DBM).3

2. Cash Donations from Local and Foreign Sources

Cash donations are assistance or contribution from the local or foreign donor entity/individual to the National Government for DRRM projects/program.

1Section 22.a, RA No. 10121 2Section 22.c, RA No. 10121 and Sec. 3, Rule 19, IRR 10121 3Section 22.e, RA No. 10121

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IV. Accounting Guidelines

A. Funds sourced from GAA

1. The DBM shall maintain a separate Registry of Appropriations and Allotments (RAPAL) and Registry of Allotments and Notice of Cash Allocation Issued (RANCAI) for each agency with appropriated NDRRMF using the prescribed formats in Appendices 12 and 13, respectively, Volume II, Manual on New Government Accounting System (MNGAS).

2. The agencies (a) that received Special Allotment Release Orders (SAROs) from NDRRMF; (b) with QRF; and (c) those with DRRMF allocation included in their respective budgets shall maintain a separate Registry of Allotments and Obligations (RAOs) to be labeled as RAO-DRRM for Maintenance and Other Operating Expenses (MOOE) and Capital Outlay (CO) using the formats prescribed in Appendices 15 and 16, Volume II, MNGAS

3. The charges to NDRRMF, funds allocated for DRRM rojects/program and QRF shall be recorded in the respective RAOs based on the Obligation Request (ObR).

4. The amount obligated in the RAO-DRRM shall be adjusted accordingly based on the duly approved Disbursement Voucher (DV).

5. Supplies, materials, equipment and relief goods procured out of the fund shall be taken up in the books under the appropriate Inventory and/or Property, Plant and Equipment (PPE) account. Except for PPE, issuances for distribution to endusers/beneficiaries shall be supported with Requisition Issue Slip (RIS) and taken up under the appropriate expense account.

6. The Accounting Unit shall prepare and maintain PPE Ledger Cards and Supplies Ledger Cards for all PPE and relief goods, respectively, procured out of appropriations. For check and balance, the Property and Supply Unit shall maintain Property Cards and Stock Cards. The formats prescribed in Appendices 8, 9, 38 and 39, Volume II, MNGAS shall be used.

7. Small items purchased for disaster response and rescue activities, which do not qualify under the equipment classification, shall also be recorded under the appropriate Inventory account and the issuances to be charged to appropriate expense account. Issuances shall be supported with RIS.

8. The monthly Report of Supplies and Materials Issued (RSMI) shall be prepared by the Property and Supply Unit based on the RIS, using the formats in Appendices 59 and 50, respectively, Volume II, MNGAS. The Report shall be submitted to the Accounting Unit for recording in the books of accounts.

B. Cash Donations from Local and Foreign Sources

1. The cash donations shall be (a) acknowledged through the issuance of Official Receipt; (b) deposited with an authorized government depository bank (AGDB)

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under a separate bank account for DRRM Funds (DRRMF); and (c) entered in the Cash Receipts Record by the designated Collecting Officer.

2. The amount received in foreign currency shall be converted to local currency using the current exchange rate at the date of receipt.

3. Separate Report of Collections and Deposits (RCD) for DRRM shall be prepared daily by the designated Collecting Officer and submitted to the Accounting Unit for recording in the Cash Receipts Journal (CRJ) as "Trust Liabilities -DRRMF".

4. The amount directly deposited by the donor to the agency bank account shall be taken up in the books by the Accounting Unit based on the ba~c dit memo.

5. Charges to or utilization of the fund shall be based on Cash onation Utilization Request (CDUR) (Annex A) and payment shall be made thr ugh the issuance of commercial check based on duly approved DV.

6. The Budget Unit shall be furnished copies of the RCD, Journal Entry Voucher (JEV) and credit memo as bases in the preparation of the Registry of Cash Donations and Utilization (RCDU) (Annex B). The RCDU shall be maintained per donor per purpose and updated regularly by the Budget Unit.

7. The Accounting Unit shall prepare and maintain separate subsidiary ledger (SL) for "Trust Liabilities-DRRMF" (Annex C) for cash donations received amounting to PlOO,OOO.OO and above per donor per purpose while those below PlOO,OOO.OO shall be grouped and posted in one SL labeled as "Various Donors" per purpose.

8. The First-In, First-Out (FIFO) method shall be applied in charging to or utilization of cash donations received from different donors for the same purpose.

9. Supplies, materials, equipment and relief goods procured out of cash donations shall be taken up in the books under the appropriate Inventory and/or PPE account. Issuances to the end-users/beneficiaries, except for PPE, shall be taken up under the appropriate expense account.

10. Small items purchased for disaster response and rescue activities, which do not qualify under the equipment classification, shall also be recorded under the appropriate Inventory account and the issuances to be charged to appropriate expense account.

11. The Accounting Unit shall prepare and maintain PPE Ledger Cards and Supplies Ledger Cards for all PPE and relief goods procured out of cash donations. For check and balance, the Property and Supply Unit shall maintain Property Cards and Stock Cards. The formats prescribed in Appendices 8, 9, 38 and 39, Volume II, MNGAS, shall be used.

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12. The monthly RSMI shall be prepared by the Property and Supply Unit based on the RIS, using the formats in Appendices 59 and 50, respectively, Volume II, MNGAS. The Report shall be submitted to the Accounting Unit for recording in the books of accounts.

13. All unutilized cash donations after the purpose had been served, shall be:

a. remitted to the Bureau of the Treasury (BTr), if no condition to return any unused amount to the donor or

b. returned to the donor, if specified in the agreement.

The amount remitted to the BTr and returned to the donor shall be debited to Trust Liabilities-DRRMF.

14. Expenses mentioned in para. IV.B.9 and IV.B.lO shall be closed to the account Trust Liabilities-DRRMF at the end of the year or upon completion of the

C. In-kind Donations from Local and Foreign Sources ( purpose, whichever comes first.

1. Acknowledgment Receipt for In-Kind Donations for DRRM (Annex D) shall be issued by the Head of the Agency or his/her authorized representative for the receipt of in-kind donations.

2. Issuances of donated relief goods for distribution to intended beneficiaries/endusers shall be supported with Issuance Form for In-Kind Donations - DRRM (Annex E).

3. Donated PPE which are used in the agency operation shall be taken up by the Accounting Unit in the agency books based on the declared value in the deed of donation or the bill of lading/airway bill/parcel notice and other related documents. The fair market value/appraised value shall be used in the absence of declared value.

4. Donated PPE shall be recorded in the appropriate Asset account and credited to the Government Equity account. The corresponding depreciation shall be recognized using the accounting policy prescribed by COA.

5. Donated PPE transferred to other government agencies shall be approved by the head of the transferring agency, covered by an Invoice Receipt (Annex F) and dropped from the books of accounts. The recipient agency shall recognize in the books of accounts the transferred PPE.

6. The Accounting Unit shall prepare and maintain PPE Ledger Cards for all donated PPE. For check and balance, the Property and Supply Unit shall maintain Property Cards. The formats prescribed in Appendices 8, 9, 38 and 39, Volume II, MNGAS shall be used.

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7. In-kind donations other than PPE shall not be recognized in the books of accounts but shall be recorded in the Registry of Donated Relief Goods for DRRM to be prepared and maintained by the Property and Supply Unit for each kind of relief goods using the prescribed format shown in Annex G.

8. Donated relief goods shall be sorted, inventoried/counted and recorded upon receipt and before repacking. The distribution shall be made immediately, especially the perishable goods/items.

9. The inventories of donated items shall be considered in the determination of the volume of relief goods to be purchased.

V. Reporting Guidelines

A. DRRMF sourced from GAA and Cash Donations

1. The national and local government agencies with DRRMF allocation from the GAA and/or cash donations received from local and/or foreign sources shall prepare and submit to NDRRMC through the Office of the Civil Defense (OCD), on the 5th day following the end of each month, the Report on the Receipt and Utilization of the DRRMF sourced from GAA (Annex H) and Report on the Receipt and Utilization of Cash Donations (Annex I). The reports shall be furnished the respective COA Auditor.

2. The OCD shall prepare monthly reports (Annexes J and K) consolidating the reports mentioned in V.A.l and annual reports (Annexes Land M) based on the consolidated monthly reports. The monthly and annual reports shall be submitted to the NDRRMC on the lOth day of the succeeding month and on or before the 15th day of January of the succeeding year, respectively, copy furnished the COA Auditor of the OCD.

3. The DBM shall prepare and submit to the OCD, for monitoring purposes, a monthly status report on the releases ofNDRRMF.

B. In-Kind Donations

The Donee-Agency shall prepare monthly reports on the receipt and distribution/utilization/issuance of in-kind donations. Separate reports (Annexes N and 0) shall be prepared for relief goods and PPE based on the Registry of Donated Relief Goods for DRRM and Property Cards, respectively. The reports shall be submitted to the OCD, copy furnished the COA Auditor, on or before the lOth day of the ensuing month until all donations are fully consumed/utilized.

C. Posting of Reports on Websites

The required reports on the receipt and utilization of DRRMF sourced from GAA and donations in cash and in-kind shall be posted in the official websites of the implementing/donee-agency, OCD and NDRRMC.

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VI. Inventory and Monitoring of all Procured and Donated Supplies, Materials, Equipment and Relief Goods

VII.

1. The head of the agency shall be primarily responsible for the safeguarding of all procured and donated supplies, materials, equipment and relief goods against loss and wastage through illegal or improper disposition, in accordance with Section 2, Presidential Decree No. 1445.

2. The Property Officer shall prepare and maintain an inventory list of all procured and donated items (Annexes P, P-1 and P-2) based on the updated Stock Cards and Property Cards prescribed under Sections 41 and 42, Volume II ofMNGAS.

3. For PPE, issuances shall be covered by Acknowledgement Receipt for Equipment (ARE), while for small items mentioned in para. IV.A.7, by Inventory Custodian Slip (ICS).

4. Periodic reconciliation of accounting and property records shall be made and discrepancy(ies), if any, shall be immediately verified and adjusted. J

Accounting Entries and Disclosure/Notes to the Financial Statements f J

1. The accounts prescribed under COA Circular No. 2013-002 dated January 30, 2013 shall be used in the recording of DRRM transactions. The illustrative accounting entries are presented in Annex Q.

2. Information pertaining to DRRM not evident on the face of the Financial Statements shall be disclosed in the Notes to the Financial Statements such as, but not limited to the following:

a. Inventories shall include disclosures on the following: 1. total procurement, issuance and balance of inventory procured from:

• GAA • cash donations

11. quantity of received, issued and balance of donated relief goods per category such as food items, medicines and medical supplies, hygiene kits, and others.

b. PPE shall include disclosure on the following: 1. procurement of PPE out of GAA and cash donations

11. receipt of donated PPE m. disposal/transfer

c. Trust Liabilities-DRRMF shall be presented as follows:

Beginning balance Add: Donations during the year Total Less: Expenses Ending balance

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p XX

XXX

Pxxxx XXX

p XX

VIII. Repealing Clause

All Circulars, memoranda, or other issuances inconsistent with this Circular are hereby rescinded, repealed and/or modified accordingly.

IX. Effectivity

This Circular shall take effect fifteen (15) days after publication in newspapers of general circulation.

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AnnexA

CASH DONATION UTILIZATION REQUEST

Name of Agency

Payee No.

Office

Address

Responsibility

Center Particulars Account Code Amount

Total

~ Certified ~ Certified

Charges to the cash donation necessary, lawful

and under my direct supervision ~Budget available and earmarked/utilized for the

D Supporting documents valid, proper and legal purpose as indicated above.

,.

Signature Signature

Printed Name Printed Name

Position Position Head, Budget Unit/ Authorized Representative

Head, Requesting Office/Authorized Representative

Date Date

AnnexA

CASH DONATION UTILIZATION REQUEST (CDUR)

INSTRUCTIONS

A. This form shall be accomplished as follows:

1. Agency - name ofthe agency 2. Payee- name of payee/creditor 3. No.- number assigned to the CDUR

0000-00-000 Year --~-~ Month---~ _ Series --------'

4. Office- name of the office of the payee/creditor 5. Address- address or location of the payee/creditor 6. Responsibility Center- code of the cost center where expenses shall be charged 7. Particulars- brief description of the charges 8. Account Code- expense/asset/liability account code where the utilization shall be charged 9. Amount- amount of fund utilization/adjustment I 0. Certified-

Box A - certification by the head of the requesting unit or his/her authorized representative on the necessity and legality of charges to the fund under his/her supervision, and validity, propriety and legality of supporting documents.

The certifying officer shall affix his/her signature, indicate his/her printed name, position and date of his/her signing in the spaces provided.

Box B- certification by the head of the Budget Unit or his/her authorized representative on the availability of fund for the purpose as indicated therein.

The certifying officer shall affix his/her signature, indicate his/her printed name, position and date of his/her signing in the spaces provided.

B. This form shall be prepared by the office in-charge of the DRRM projects or personnel authorized by the agency head and distributed as follows:

Original- to be attached to the DV Duplicate - Budget Unit Triplicate- Accounting Unit

C. The Budget Unit shall stamp the date of receipt on the face ofthis form.

D. Any correction/adjustment by the Accounting Unit which will require the corresponding adjustment of fund utilization shall be coordinated with the Budget Unit.

Donor:

Purpose:

Date Reference

Registry of Cash Donations and Utilization

Name of Agency cv __ _

, Particulars Account Code

Annex B

Receipts Utilization Balance

Annex B

REGISTRY OF CASH DONATIONS AND UTILIZATION (RCDU)

INSTRUCTIONS

A. Tills form shall be accomplished as follows:

1. Agency - name of the agency 2. Date- date of reference document 3. Reference- source document such as Report of Collections

and Deposit (RCD), JEV and credit memo, and Cash Donation Utilization Request (CDUR)

4. Particulars- name of donor, purpose of donation, nature of payment/utilization

5. Account Code- account code to where the utilization will be charged as shown in the CDUR

6. Receipts - amount of cash donations received based on RCD, JEV and CreditMemo

7. Utilization- amount of charges based on CDUR 8. Balance - balance of cash donations/aids after deducting

charges

B. This Registry shall be maintained for each donor per purpose.

C. Transactions shall be posted promptly from source documents.

D. Every sheet shall be footed and the totals shall be carried forward to the next sheet. The succeeding sheets start with the total brought forward.

E. This form shall be maintained by the Budget Unit of agencies per donor and per purpose.

/

Account: Trust Liabilities-DRRMF

Donor:

Purpose

Date Reference Particulars

Amount

SUBSIDIARY LEDGER

Name of Agency

Receipt . Foreign Currency

Conversion Peso

Rate Equivalent

Annex C

Account Code 2-04-01-020

Local

Currency Total

Utilization Balance

Annex C

SUBSIDIARY LEDGER TRUST LIABILITIES-DRRMF

INSTRUCTIONS


1. Agency -name ofthe agency 2. Account- account description "Trust Liabilities-DRRMF" 3. Account Code - assigned code under the Revised Chart of

Accounts for National Government Agencies 4. Donor- name of donor 5. Purpose- purpose of donation 6. Date- date of source document 7. Reference - source document such as Official Receipt No.,

Credit Memo (JEV No.), Check No. · 8. Particulars- nature of expenditures 9. Receipts -

• Foreign Currency - amount of cash donations/aids in original currency. Specify currency such as US$, HK$, £,¥and €.

• . Conversion Rate - peso rate at the date of receipt of donation

• Peso Equivalent- peso equivalent of foreign currency donations

• Local Currency- amount of donations in peso • Total- sum of peso equivalent and local currency

10. Utilization- amount of charges/disbursements 11. Balance - balance of cash donations/aids after deducting

charges/disbursements

B. The subsidiary ledger shall be maintained for each donor per purpose.

C. Transactions shall be posted promptly from source documents. D. Every sheet shall be footed and the totals shall be carried forward to

the next sheet. The succeeding sheets start with the total brought forward.

E. At the end of each month, balances of subsidiary ledgers shall be reconciled with the General Ledger account-Trust LiabilitiesDRRM.

F. This form shall be maintained by the Accounting Unit of agencies per donor and per purpose.

Annex D

ACKNOWLEDGEMENT RECEIPT FOR IN~KIND DONATIONS FOR DRRM

Agency Name

Date: ______ _ Control No.:. _____ _

Donor'sName: ------------------------------------Authorized Representative:-----------------------------------Address: _____________________________________________________________ __

Quantity Unit Article Description

Total

Purpose of Donation:

Received the donated articles for the purpose stated above.

Con forme:

Printed Name and Signature of the Donor/ Authorized Representative

Printed Name and Signature of the Head of Agency/ Authorized Representative

Value

AnnexD

ACKNOWLEDGEMENT RECEIPT FOR IN-KIND DONATIONS FORDRRM

INSTRUCTIONS


1 . Agency - name of the agency 2. Date- date of receipt of donation 3. Control No.- each agency shall number the form as follows:

0000-00-000

~~:th --,-1 Series _____ _,

4. Donor's Name- name of donor 5. Authorized Representative name of authorized

representative of donor 6. Address- address of donor 7. Quantity - quantity of items received 8. Unit- unit of measure such as pieces, box of 24, kg, liter/ml 9. Article- type of item such as generator sets, rescue equipment,

rubber boats, bottled water, medicines, blankets and folding beds.

10. Description - article specification such as brand, weight or volume

11. Value - for relief goods, the value declared by the donor, if available. For PPE, the declared value in the deed of donation or the bill of lading/airway bill/parcel notice and other related documents. If not available, the fair market value/appraised value shall be used.

12. Total- total value of the donated items 13. Purpose of Donation- purpose of donation as stated/specified

by the donor 14. Acknowledgment Portion - signature over printed name of the

Head of Agency/authorized representative 15. Conjorme- signature over printed name of the donor or

authorized representative

B. This form shall be prepared by the designated Property/Supply Officer in three copies:

Original -to the donor Duplicate -to the Accounting Unit Triplicate- file copy

Annex E

ISSUANCE FORM FOR IN-KIND DONATIONS- DRRM

Agency Name ____________ _

Date: ______ _ Controii\Jo:: ____ _

Recipient: ------------------------------

Address:-------------------------------

Quantity Unit

Total

Purpose of Donation:

Issued by:

Printed Name and Signature

Article Description

Approved by:

Printed Name and Signature of the Head of Agency/ Authorized Representative

Received by:

Printed Name and Signature

Value

Annex E

ISSUANCE FORM FOR IN-KIND DONATIONS- DRRM

INSTRUCTIONS


1. Agency - name of the issuing agency 2. Date- date of issuance of donation 3. Control No.- each agency shall number the form as follows:

0000-00-000

~~:th --,-1 Series -------'

4. Recipient - name of recipient identified by the head of the issuing agency

5. Address- address ofrecipient 6. Quantity- quantity of items issued 7. Unit- unit of measure such as pieces, box of 24, kg, liter/ml 8. Article - type of item such as bottled water, medicines,

blankets and folding beds. 9. Description - article specification such as brand, weight or

volume 10. Value- value of issued items, if available 11. Total- total value of the issued items 12. Purpose of Donation - purpose of donation 13. Approved by - signature over printed name of the Head of

Agency I authorized representative 14. Issued by - signature over printed name of the

Property/Supply Officer or designated officer of the issuing agency

15. Received by- signature over printed name of the recipient

B. This . form shall be prepared by the Property/Supply Officer/designated officer in three copies:

Original - to the issuing agency Duplicate- to the recipient Triplicate- file copy

Annex F

INVOICE RECEIPT

Agency _____ _

Date:

Ref. No. Purpose Item Quantity Unit Cost Total cost

I CERTIFY THAT I have transferred to I CERTIFY THAT I have received from

the above-listed articles for the purpose/s indicated above. the above-listed articles for

the purpose/s indicated above.

Transferor: Transferee:

Signature over printed name Signature over printed name

Designation Designation

Date: Date:

Annex F

INVOICE RECEIPT

INSTRUCTIONS


1. Agency -name of the agency 2. Date- date of preparation of Invoice Receipt 3. Ref No. -Control No. of the Acknowledgement Receipt for

In-Kind Donations for DRRM 4. Purpose - purpose of the donation as stated in the

Acknowledgement Receipt 5. Item- items transferred 6. Quantity- quantity of items transferred 7. Unit Cost- the unit cost shall be (a) the declared value by the

donor in the deed of donation or on the bill of lading/airway bill/parcel notice and/or other related document; or (b) the fair market value/appraised value in the absence of the declared value.

8. Total Cost- total value of the items transferred 9. Transferor- the name of the Property Officer or designated

officer authorized to transfer 10. Date - date of transfer 11. Transferee - the name of authorized officer of the recipient

agency 12. Date- date of receipt

B. This form shall be prepared by the Property Officer of the transferring agency in six copies to be distributed as follows:

Transferring Agency:

1. Auditor thru the Accounting Unit 2. Accounting Unit 3. Property Officer

Recipient Agency: 4. Auditor thru the Accounting Unit 5. Accounting Unit 6. Property Officer

Annex G

REGISTRY OF DONATED RELIEF GOODS FOR DRRM Agency _____ _

Article: Stock No. Description:

Date Ref. Receipts Issuance Balance

Remarks Quantity Unit Unit Cost Total cost Quantity Total Cost Quantity·.· Total cost

Annex G

REGISTRY OF DONATED RELIEF GOODS FOR DRRM

INSTRUCTIONS


1. Agency -name of the agency 2. Article - type of item such as sardines, bottled water,

medicines, blankets and folding beds. 3. Stock No.- stock no. assigned by Property/Supply Officer 4. Description - article specification such as brand, weight or

volume 5. Date- date of Acknowledgement Receipt 6. Reference- Acknowledgement Receipt No. 7. Receipt-

• Quantity- quantity of the articles received • Unit- unit of measurement such as piece, box of 12, set

and kilograms • Unit Cost- unit cost of the articles received, if available • Total Cost- product of quantity received and unit cost

8. Issuance-• Quantity- quantity of articles issued for distribution • Total Cost- product of quantity issued and unit cost

9. Balance-• Quantity - difference in quantity between the total

beginning balance and receipts, and total issuances • Total Cost - difference in total cost between the total

beginning balance and receipts, and total issuances 10. Remarks - additional information such as expiry date and

storage condition.

B. This registry shall be maintained for each kind of relief goods by the designated Property/Supply Officer.

Annex H

Report on the Receipt and Utilization of DRRMF Sourced from GAA Agency ___ _

For the Month Ending ____ _

Unpaid

Date Reference Particulars Balance, Beginning Receipt Utilization Balance, End Disbursement Obligation

2013 (a) (b) (c) (d= a+ b- c) (e) (f= c- e)

I

I I

Total

Prepared by: Certified correct:

Budget Staff Head, Budget Unit

Accounting Staff Head, Accounting Unit

Noted:

Agency Head/ Authorized Representative

---------------

Annex H

Report on the Receipt and Utilization of DRRMF sourced from GAA

INSTRUCTIONS

A. This report shall be accomplished as follows:

1. Agency - name of the agency 2. Report Date- covering month 3. Date- date of source/reference document 4. Reference- source document such as GAA and SARO 5. Particulars- first entry shall be the beginning balance, if any,

with breakdown as to SARO No. 6. Balance, Beginning- the amount of unutilized allotments from

previous month 7. Receipt- amount of allotments received or amount allotted

from the agency's regular budget 8. Utilization- amount of allotments obligated 9. Balance, End- amount of unutilized allotment I 0. Disbursements- amount paid 11. Unpaid Obligation- difference of amount obligated and paid 12. Prepared By- printed name and signature of the Budget and

Accounting staff who prepared the report 13. Certified Correct- printed name and signature of the Head of

Budget Unit and Accounting Unit 14. Noted- printed name and signature of the Head of Agency or

authorized representative

B. The information/data shall be based on the Registry of Allotment and Obligations (RAO).

C. This report shall be prepared in four copies to be distributed as follows:

1. NDRRMC thru OCD 2. COA Auditing Unit of the agency 3. Budget Unit 4_ Accounting Unit

Date Reference Particulars

Total

Prepared by:

Budget Staff

Accounting Staff

Report on the Receipt and Utilization of Cash Donations

{Agency)

For the Month Ending ___ _

Balance, Beginning Receipt Utilization

(a) (b) (c)

Certified correct:

Balance, End

(d= a+ b- c)

Head, Budget Unit

Head, Accounting Unit

Noted:


Annex I

Disbursement Unpaid Obligation

(e) (f= c- e)

- ·-~ ~- ..

Annex I

Report on the Recdpt and Utilization of Cash Donations

INSTRUCTIONS

A. This report shall be accomplished as follows:

1. Agency - name of the agency 2. Report Date- covering month 3. Date- date of source/reference document 4. Reference- source document such as Official Receipt No.

and JEV No./credit memo 5. Particulars- first entry shall be the beginning balance, if

any, with breakdown as to name of donor, purpose, etc.; succeeding entries shall state the name of donor and purpose

6. Balance, Beginning- the amount of unutilized cash donations of previous month

7. Receipt- amount of cash donations received 8. Utilization- amount of cash donations eam1arked based on

Cash Donation Utilization Request (CDUR) 9. Balance, End- amount ofunutilized cash donations 10. Disbursement11- amounts paid out of the cash donations 11. Unpaid Obligations - difference of cash donations

eannarked and disbursements/payments made 12. Prepared By -- printed name and signature of designated

staff who prepared the report 13. Certified Correct - printed name and signature of the

Heads of the Accounting Unit 14. Noted- printed name and signature of the Head of Agency

or Authorized Representative

B. The infom1ation/data shall be based on the Registry of Cash Donations and Utilization (RCDU).

C. This report shall be prepared in four copies to be distributed as follows:

I. NDRRMC thru OCD 2. COA Auditing Unit ofthe agency 3. Budget Unit 4. Accounting Unit

Agency Particulars

Total

Prepared by:

Designated Staff of the OCD

Monthly Consolidated Report on the Receipt and Utilization of DRRMF Sourced from GAA

Office of the Civil Defense (OCD)

For the Month Ending ___ _

Balance, Beginning Receipt Utilization Balance, End

(a) (b) (c) (d= a+ b- c)

Certified Correct by:

AnnexJ


(e) (f= c- e)

Head of OCD/Authorized Representative

Annex J

Monthly Consolidated Report on the Receipt and Utilization of DRRMF sourced from GAA

INSTRUCTIONS

A. The infom1ationldata on the following column shall be the consolidated data based on the monthly reports (Annex H) submitted by the agencies with DRRMF:

1. Agency - name of the agency that submitted the Monthly report

2. Particulars- purpose, duration and other data of DRRMF 3. Balance, Beginning·· the amount of unutilized allotments

from previous month 4. Receipt- amount of allotments received or amount allotted

from the agency's regular budget 5. Utilization- amount of allotments obligated 6. Balance, End- amount of unutilized allotment 7. Disbursement- amount paid 8. Unpaid Obligation - difference of amount obligated and

paid

B. The report shall be Prepared By the designated OCD staff and Cert~fied Correct by Head of OCD/ Authorized Representative.

C. This report shall be prepared in three copies to be distributed as follows:

1. NDRRMC 2. COA Auditing Unit of the OCD 3. OCD

Agency Particulars

Total

Prepared by:

Designated Staff ofthe OCD

;'

Monthly Consolidated Report on the Receipt and Utilization of Cash Donations

Office of the Civil Defense (OCD) For the Month Ending ___ _


(a) (b) (c) (d=a+b-c)


Annex K


(e) (f= c- e)


Annex K

Monthly Consolidated! Report on the Receipt and Utilization of Cash Donations

INSTRUCTIONS

A. The infom1ation/data on the following column shall be the consolidated data based on the monthly rep011s (Annex I) submitted by the agencies which received cash donations:

l. Agency - name of the agencies that submitted the monthly reports

2. Particulars- purpose, donor and other data 3. Balance, Beginning- the amount of unutilized cash

donations from previous month 4. Receipt- amount of cash donations received 5. Utilization- amount of cash donations eannarked for

DRRM projects 6. Balance, End·· amount of unused cash donations 7. Disbursement- amount paid out of the cash donations 8. Unpaid Obligation - difference of cash donations

earmarked and disbursements/payments made

B. The repOii shall be Prepared By the designated OCD staff and Cert~fied Correct by Head of OCD/ Authorized Representative

C. This rep011 shall be prepared in three copies to be distributed as follows:

l. NDRRMC 2. COA Auditing Unit of the OCD 3. OCD

Agency Particulars

Total

Prep a red by:


Annual Consolidated Report on the Receipt and Utilization of DRRMF Sourced from GAA

Office of the Civil Defense

ForCY ___ _


(a) (b) (c) (d= a+ b- c)


Annex L


(e) (f=c-e)


Annex L

Annual Consolidated Report on the Receipt and Utilization of DRRMF sourced from GAA

INSTRUCTIONS

A. The information/data on the following columns shall be the data on the consolidated monthly reports of the agencies with DRRMF (Annex J):

1. Agency - name of the agency that submitted the Monthly reports

2. Ptlrticulars- purpose, duration and other data of DRRMF 3. Balance, Beginning- the amount of unutilized allotments

from previous year, if any 4. Receipt- amount of allotments received or amount allotted

from the agency's regular budget 5. Utilization- amount of allotments obligated 6. Balance, End- amount ofunutilized allotment 7. Disbursement- amount paid 8. Unpaid Obligation - difference of amount obligated and

paid

B. The report shall be Prepared By the designated OCD staff and Certified Correct by Head of OCD/Authorized Representative



Agency Particulars

Total

Prepared by:


Annual Consolidated Report on the Receipt and Utilization of Cash Donations

Office of the Civil Defense ForCY ___ _


(a) (b) (c) (d= a+ b- c)


Annex M


(e) (f= c- e)


AnnexM

Annual Consolidated Report on the Receipt and Utilization of Cash Donations

INSTRUCTIONS

A. The information/data on the following columns shall be the data on the consolidated monthly reports ofthe agencies that received cash donations (Annex K):

1. Agency - name of the agencies that submitted the monthly reports

2. Particulars -purpose, donor and other data 3. Balance, Beginning- the amount of unutilized cash

donations from previous month 4. Receipt- amount of cash donations received 5. Utilization- amount of cash donations earmarked for

DRRM projects 6. Balance, End- amount of unused cash donations 7. Disbursement- amount paid out of the cash donations 8. Unpaid Obligation - difference of cash donations

earmarked and disbursements/payments made

B. The report shall be Prepared By the designated OCD staff and Certified Co"ect by Head ofOCD/Authorized Representative



Items

Report on the Receipt and Distribution/Issuance of Donated Relief Goods

NAME OF AGENCY As of ____ _

Beg. Balance Receipts Issuance/Distribution

Quantity Amount Quantity Unit Unit Cost Total cost Quantity Amount

\

Prepared by: ~ Property Officer

Noted:

Annex N

Balance

Quantity Amount

Head, Donee-Agency/ Authorized Representative ~

AnnexN

REPORTONTHERECE~SAND

DISTRIBUTION/ISSUANCES OF DONATED RELIEF GOODS

INSTRUCTIONS


1. Agency -name ofthe agency 2. As of- cut-off date 3. Items- type of item such as sardines, bottled water, medicines,

blankets and folding beds 4. Beginning Balance-

• Quantity- quantity of items on hand • Amount- total value of items on hand

5. Receipts -• Quantity- quantity of items received • Unit- unit of measurement such as piece, box of 12, set

and kilograms • Unit Cost- unit cost of the items received, if available • Total Cost- product of quantity received and unit cost,

if available 6. Issuance-

• Quantity~ quantity of items issued for distribution • Amount-total value ofitems issued, if available

7. Balance-• Quantity - difference in quantity between the total

. beginning balance plus receipts, and total issuances • Amount - difference in total cost between the total

beginning balance plus receipts, and total issuances, if available

8. Remarks - additional information such as expiry date and storage condition.

B. The designated Property/Supply Officer shall prepare this report monthly based on the Registry of Donated Relief Goods for DRRM until all donated relief goods are fully distributed to the beneficiaries.

C. This report, noted by the Head of the Donee-Agency/authorized representative, shall be prepared in four copies and distributed as follows:

1. Office of the Civil Defense (OCD) 2. Auditor of the OCD 3. Auditor ofthe Agency 4. Property Officer

Items Beg. Balance

Quantity Amount

Report on the Receipt and Utilization/Issuance of Donated PPE

NAME OF AGENCY As of -----

Receipts Issuance

Quantity Unit Cost Total cost Quantity Unit Cost Amount

Prepared by:

Property Officer

Noted:

Head, Donee-Agency/Authorized Representative

Annex 0

Balance

Quantity Amount Remarks

Annex 0

REPORT ON THE RECEIPTS AND UTILIZATION/ISSUANCE OF DONATED PPE

INSTRUCTIONS


1. Agency -name ofthe agency 2. As of- cut -off date 3. Items- type of item such as generator set, medical equipment,

rubber boats and rescue equipment 4. Beginning Balance-

• Quantity- quantity of items on hand • Amount- total value of items on hand

5. Receipt-• Quantity- quantity of items received • Unit Cost- the declared value in the deed of donation or

the bill of lading/airway bill/parcel notice and other related documents. If not available, the fair market value/appraised value shall be used.

• Total Cost- product of quantity received and unit cost 6. Issuance-

• Quantity- quantity of items issued • Unit Cost- the declared value in the deed of donation or

the bill of lading/airway bilVparcel notice and other related documents. If not available, the fair market value/appraised value shall be used.

• Amount- total value of items issued, if available 7. Balance-

• Quantity -total quantity of i terns on hand • Amount- total cost of items on hand

8. Remarks - additional information such as condition, location and user.

B. The report shall be prepared by the designated Property/Supply Officer in coordination with the Accounting Unit and noted by the Head of the Donee-Agency/authorized representative.

Inventory List of Items for DRRM Agency Name

As of ____________ _

Items

PPE:

Relief Goods:

Prepared by:

Designated Staff, Property Unit

Annex P

TOTAL BALANCE

Volume Value Remarks

Quantity Unit Unit Cost Total cost


Property Officer

Noted by:

Agency Heaf Representative

Annex P

INVENTORY LIST OF ITEMS FOR DRRM

INSTRUCTIONS

A. This forrn shall be accomplished as follows:

1. Agency Name -name of the agency 2. As of- cut-off date that falls at end of the month 3. Items - articles such as generator sets, rescue equipment,


4. Volume-• Quantity- quantity of items as of cut-off date • Unit - unit of measure such as pieces, box of 24, kg,

liter/ml 5. Value - for relief goods, the value declared by the donor, if

available. For PPE, the declared value in the deed of donation or the bill of lading/airway bill/parcel notice and other related documents. If not available, the fair market value/appraised value shall be used

6. Remarks- condition of inventory items or PPE (e.g., spoiled; expired, unserviceable)

B. This form shall be prepared in three copies by designated staff of the Property Unit, certified correct by the Property/Supply Officer, noted by the Agency Head! Authorized Representative and distributed as follows:

Original- COA Auditor Duplicate- Accounting Unit Triplicate- Property/Supply Officer

C. The form shall be supported with:

Annex P-1- Inventory List ofProcured Items for DRRM Annex P-2- Inventory List ofDonated Items for DRRM

Inventory List of Procured Items for DRRM Agency Name As of __________ __

Items Volume

Quantity Unit

PPE:

Relief Goods:

Prepared by:


·Annex P-1

PROCURED ITEMS TOTAL BALANCE GAA CASH DONATIONS Volume Value

Remarks Value Volume Value

Unit Cost Total cost Quantity Unit Unit Cost Total cost Quantity Unit Unit Cost Total cost

\

Certified Correct by: ~ Property Officer

Noted by:


Annex P-1

INVENTORY LIST OF PROCURED ITEMS FOR DRRM

INSTRUCTIONS


1. Agency Name - name ofthe agency 2. As of- cut-off date that falls at end of the month 3. Items - articles such as generator sets, rescue equipment,


4 ... Procured Items- data on the following columns shall be taken from Stock Cards and Property Cards, Supplies Ledger Cards and PPE Ledger Cards as ofthe cut-off date

a. GAA -procured out of GAA funds 1. Volume-

• Quantity • Unit

11. Value-• Unit Cost • Total Cost

b. Cash Donations-1. Volume-

• Quantity • Unit

11. Value • Unit Cost • Total Cost

5. Total Balance- sum items (a) and (b) above 6. Remarks- condition of inventory items or PPE (e.g., spoiled;

expired, unserviceable)

B. This form shall be prepared by designated staff of the Property Unit in coordination with the Accounting Unit, certified correct by the Property/Supply Officer and noted by the Agency Head/ Authorized Representative.

C. Copies of the report shall be distributed as follows:

Original- COA Auditor Duplicate - Accounting Unit Triplicate- Property/Supply Officer

Inventory list of Donated Items for DRRM

Agency Name As of ____________ _

Items Volume

Quantity

PPE:

Relief Goods:

Prepared by:


Noted by:

IN-KIND DONATIONS

Value

Unit Unit Cost Total cost


Annex P-2

Remarks


Property Officer

Annex P-2

INVENTORY LIST OF DONATED ITEMS FOR DRRM

INSTRUCTIONS

A. Tills form shall be accomplished as follows:

1. Agency Name -name of the agency 2. As of- cut-off date that falls at end of the month 3. Items - articles such as generator sets, rescue equipment,


4. In-Kind Donations - data for the following shall be taken from:

a. PPE - the Property Cards and PPE Ledger Cards as of the cut-off date

• Volume-!. Quantity

ii. Unit • Value-

i. Unit Cost ii. Total Cost

b. Relief Goods- the Registry of Donated Relief Goods forDRRM

• Volume-!. Quantity

11. Unit • Value-

!. Unit Cost ii. Total Cost

5. Remarks- condition of inventory items or PPE (e.g., spoiled; expired, unserviceable)

B. Tills form shall be prepared by designated staff of the Property Unit in coordination with the Accounting Unit, certified correct by the Property/Supply Officer and noted by the Agency Head/Authorized Representative.

C: · Copies of the report shall be distributed as follows:

Original- COA Auditor Duplicate - Accounting Unit Triplicate- Property/Supply Officer

Annex Q Illustrative Accounting Entries

AGENCY Particulars

Account Title I Account I Debit I Credit Code

I. Funds sourced from GAA

1. Recording of DRRM fund sourced from: Post the allotment in the Registry of Allotments and

MOOE co Obligations-DRRM

a. allotment for QRF per GAA 500,000.00 300,000.00

b. allocation from agencies' regular budget 50,000.00 RAOMO-DRRM p 800,000.00

c. SARO from DBM 250,000.00 100,000.00 RAOCO-DRRM 400,000.00

800,000.00 400,000.00

2. Receipt of Notice of Cash Allocation (NCA) of P 500,000.00 Cash- Modified Disb. System (MDS), Regular 1-01-04-040 500,000.00

Subsidy from National Government 4-03-01-010 500,000.00

3. Purchase of relief goods and rubber boat amounting to P1 00,000.00 and P300,000.00 respectively

\ a. Incurrence of obligation Post the Obligation in the RAOMO/RAOCO

MOOE - P150,000.00 RAOMO-DRRM P150,000.00

co - 300,000.00 RAOCO-DRRM 300,000.00

b. Receipt of Delivery Welfare Goods for Distribution 1-04-02-020 100,000.00

Disaster Response and Rescue Equipment (DRRE) 1-06-05-090 300,000.00

Accounts Payable 2-01-01-010 400,000.00

c. Payment Accounts Payable 2-01-01-010 400,000.00

Cash- Modified Disb. System (MDS), Regular 1-01-04-040 400,000.00

4. Issuance of welfare goods to the intended beneficiaries Welfare Goods Expenses 5-02-03-060 100,000.00

Welfare Goods for Distribution 1-04-02-020 100,000.00

5. Provision for depreciation on rescue equipment Depreciation- Machinery and Equipment 5-05-01-050 2,250.00

Accumulated Depreciation-DRRE 1-06-05-091 2,250.00

6. Year-end adjusting and closing entries:

a. Reversion of unused NCA Subsidy from National Government 4-03-01-01 0 100,000.00

Cash- Modified Disb. System (MDS), Regular 1-01-04-040 100,000.00

Page 1

AGENCY Particulars

Account Title I Account I Debit I Credit Code

b. Income Subsidy from National Government 4-03-01-010 400,000.00

Income and Expense Summary 3-03-01-010 400,000.00

c. Expenses Income and Expense Summary 3-03-01-01 0 102,250.00

Welfare Goods Expenses 5-02-03-060 100,000.00

Depreciation- Machinery and Equipment 5-05-01-050 2,250.00

d. Income and expense summary Income and Expense Summary 3-03-01-01 0 297,750.00

Government Equity 3-01-01-01 0 297,750.00

Ending balances:

Disaster Response and Rescue Equipment (DRRE) 300,000.00

Accumulated Depreciation-DRRE 2,250.00 Government Equity 297 750.00 Total 300,000.00 300,000.00

Note: The above balances form part of the Financial Statements as reporting date

Page 2

AGENCY Particulars

Account Title

II. Cash Donations

1. Receipt of donation

a. Collecting Officer (CO) - P500,000 Cash-Collecting Officer

Trust Liabilities-Disaster Risk Reduction and Management Fund (DRRMF)

b. Thru the bank- P200,000 Cash in Bank-Local Currency-CA Trust Liabilities-Disaster Risk Reduction and

2. Deposit of cash collection by CO Cash in Bank-Local Currency-CA

Cash-Collecting Officer

3. Payment of the ff:

Welfare Goods for Distribution MOOE- P250,000.00

co - 300,000.00 Disaster Response and Rescue Equipment (DRRE

Cash in Bank-Local Currency-CA

Trust Liabilities-Disaster Risk Reduction and Management Fund (DRRMF)

Government Equity

4. Distribution of welfare goods to beneficiaries Welfare Goods Expenses

Welfare Goods for Distribution

Trust Liabilities-DRRMF

Welfare Goods Expenses

5. Provision for depreciation on DRRE Depreciation- Machinery and Equipment

(The generator was purchased in November) Accumulated Depreciation-DRRE

6. Year-end closing: Income and Expense Summary

Depreciation- Machinery and Equipment

Page 3

I Account

Code

1-01-01-010

2-04-01-020

1-01-02-020 2-04-01-020

1-01-02-020

1-01-01-010

1-04-02-220

1-06-05-090

1-01-02-020

2-04-0 1-020 3-01-01-010

5-02-03-060

1-04-02-220

2-04-01-020

5-02-03-060

5-05-01-050

1-06-05-091

3-03-01-01 0

5-05-01-050

I Debit I Credit

500,000.00

500,000.00

200,000.00 200,000.00

500,000.00

500,000.00

250,000.00

300,000.00

550,000.00

300,000.00 300,000.00

200,000.00

200,000.00

200,000.00

200,000 00

2,250.00

2,250.00

2,250.00

2,250.00

Particulars Account Title

Government Equity

Income and Expense Summary

Recapitulation:

Trust Liabilities-DRRMF Wel(are Goods Expenses

AGENCY

Disaster Response and Rescue Equipment (DRRE) Trust Liabilities-DRRMF, ending balance

Breakdown: Cash in Bank-Local Currency-CA Welfare Goods for Distribution Balance, Trust Liabilities-DRRMF

Page 4

I Account Code

3-01-01-010

3-03-01-010

200,000.00 300,000.00

I Debit

2,250.00

700,000.00

500,000.00 200,000.00

150,000.00 50,000.00

200,000.00

I Credit

2,250.00

Particulars Account Title Account Title

Ill. DONATIONS IN KIND from local and foreign sources

1. Receipt of donated PPE in October: Disaster Response and Rescue Equipment 1-06-05-090 2,500,000.00

a. 50 units rubber boats at P50,000 each for a total (DRRE)

cost of P2,500,000.00 with estimated life of 1 o years Government Equity 3-01-01-010 2,500,000.00

2. Transfer of 2 units rubber boats to another gov't Governmert Equity 3-01-01-010 Disaster Response and Rescue Equipment 1-06-05-090 100,000 00

agency in November 100,000.00

(DRRE)

Disaster Response and Rescue Equipment 1-06-05-090 100,000.00

Government Equity 3-01-01-010 100,000 00

(DRRE)

3. Provision for depreciation in November Depreciation- Machinery and Equipment 5-05-01-050 18,000.00 Accumulated Depreciation-DRRE 1-06-05-091 18,000.00

4. Receipt of various relief goods worth P250,000 No accounting entry but shall be recorded in the Registry of Donated Relief Goods for DRRM (Annex F) and any balance at the end of the year shall be disclosed in the Notes to Financial Statements.

5. Provision for depreciation in December Depreciation- Machinery and Equipment 5-05-01-050 18,000.00 Depreciation- Machinery and Equipment 5-05-01-050 750.00

Accumulated Depreciation-DRRE 1-06-05-091 18,000.00 Accumulated Depreciation-DRRE 1-06-05-091 750.00

6. Year-end closing entries Income and Expense Summary 3-03-01-01 0 36,000.00 Income and Expense Summary 3-03-01-010 750.00 Depreciation- Machinery and Equipment 5-05-01-050 36,000.00 Depreciation- Machinery and Equipment 5-05-01-050 750.00

Government Equity 3-01-01-010 36,000.00 Government Equity 3-01-01-010 750.00 Income and Expense Summary 3-03-01-010 36,000.00 Income and Expense Summary 3-03-01-010 750.00

Page 5

republic of the philippines commission on audit · 2. the agencies (a) that received special...

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