RECORDING PROCEDURES

IN THE
MANAGEMENT OF BARANGAY FUNDS AND PROPERTY

Volume II

Introduction

This volume features the policies, narrative procedures and the corresponding
flow charts in recording the following main components of barangay financial
transactions:

1. Receipts and Deposits

2. Appropriations and Commitments
3. Disbursements
4. Inventory, Property, Plant and Equipment, Public Infrastructures and
Reforestation Projects

For a comprehensive understanding, this volume should be read side by side with
the two other volumes for operating and reporting procedures.

General Policies in Recording Barangay Transactions

The accounting of barangay financial transactions shall be done by the

Accountant of the City/Municipality where the barangay belongs. Recording in the
barangay books shall be based on the reports, summaries and registers submitted by the
Barangay Record Keeper (BRK).

The barangay shall maintain its own detailed but simplified recording system
using the forms, registries, registers and records prescribed in this manual. Documents
supporting the entries in the summaries, registries and registers shall be kept by the
Barangay Treasurer (BT)/BRK and shall be made available to the Commission on Audit
(COA) representative anytime for examination/audit.

1
 Receipts and Deposits

Policies and Procedures. To establish accountability and pinpoint responsibility,

the receipts and deposits/remittances should be properly documented to provide enough
information in identifying the person responsible for any specific activity. The basic
policies and procedures in recording receipts and remittances of collections by the BT as
deputized by the City/Municipal Treasurer and the Deputized Barangay Collectors
(DBC), as well as the recording of BT’s collection and deposits in his capacity as
treasurer of the barangay are as follows:

1. Recording in the Summaries

a. Summary of Collections and Deposits

1) Collections and deposits by the BT as Treasurer of the barangay shall be

recorded in the Summary of Collections and Deposits ( Appendix 1) daily or as
transaction occurs;
2) Daily, the Summary of Collections and Deposits (SCD) shall be sub-totaled
by the BT;
3) The daily sub totals shall be recorded in the Cash on Hand and in Bank
Register (CHBReg);
4) Weekly, the SCD shall be ruled, balanced and submitted to the BRK
supported with the duplicate copies of the Official Receipt (OR) issued and
the originals of the Validated Deposit Slip (VDS);
5) The SCD shall serve as basis of the BRK in recording the weekly collections
in the Cash Receipts and Deposits Register (CRDReg); and
6) Receipt of the certified SCD and its supporting documents shall be
acknowledged by the BRK.

b. Summary of Collections and Remittances

1) BT as deputized by City/Municipal Treasurer

a) Collections of BT shall be recorded daily in the Summary of Collections

and Remittances (Appendix 2) as collections are made;
b) Issued ORs, Community Tax Certificates (CTCs), Real Property Tax
Receipts (RPTRs) shall be recorded in correct numerical sequence
including cancelled ones;

2
 c) Remittance of collections to the City/Municipal Treasurer shall be covered
by a certified Summary of Collections and Remittances (SCR) supported
with the duplicate copies of the ORs issued; and
d) Remittances shall be done daily, which shall be acknowledged by the
City/Municipal Treasurer in the appropriate portion of the SCR. In
exceptional cases, remittance shall be within five (5) days from receipt.

2) Barangay Collector as deputized by Punong Barangay

a) Collections of DBC as deputized by the Punong Barangay (PB) shall be

recorded daily in the Summary of Collections and Remittances ( Appendix 3)
as collections are made;
b) Issued ORs and accountable forms with money value, shall be recorded in
batches, showing the inclusive serial numbers (if available), quantity
issued and the total amount collected;
c) Remittance of collections to the BT shall be covered by the certified SCR
supported with duplicate copies of the OR issued. The inclusive serial
number of the accountable forms issued with face value and quantity sold
shall be summarized and recorded in batches; and
d) Remittances shall be done daily, which shall be acknowledged by the BT
in the appropriate portion of the SCR.

2. Recording in the Registers

a. The BT shall maintain the CHBReg to record the total

collections and deposits daily, as reflected in the SCD. The CHBReg shall serve
as the cash book of the BT;
b. Weekly, all collections shall also be recorded by the BRK
in the CRDReg using the SCD as reference. The nature of collections shall be
distributed in the special columns provided and those that cannot be
accommodated, shall be recorded in the “Others” column;
c. Direct deposits made by Department of Budget and
Management (DBM) for share of the barangay in the Internal Revenue Allotment
(IRA) and remittance made by city/municipality for its share in the Real Property
Tax (RPT) covered by Credit Memos (CMs) issued by the bank, shall be
recorded in the CHBReg; and
d. Interest earned on bank deposits as reflected in the bank
statement (BnkS) shall be recorded in gross by the BT in the CHBReg to fully
account for the receipts and deposits of the barangay.

3
 Table 1
Recording and Submission of the Summary of Collections and Deposits
Narrative Procedures

Area of Responsibility/
Seq Activity
Person Responsible
Barangay Treasurer 1 Based on the ORs issued and VDS, records the
collections and deposits in the SCD.
Note 1. The SCD shall be prepared in three (3)
copies to be distributed as follows:
Original - BRK
2nd copy - BT
3rd copy - City/Municipal Accountant
2 Records the ORs issued in correct numerical
sequence and the deposits made based on the
VDS.
3 Sub-totals the collections and deposits columns
4 Totals and certifies the SCD.
5 Forwards all three copies to the BRK for
acknowledgment. Attaches the duplicates of the
ORs and the original of the VDS with supporting
documents.
Barangay Record 6 Receives the SCD.
Keeper
7 Checks supporting documents. Acknowledges
the receipt of the certified SCD by signing in the
acknowledgment portion of the SCD. Retains
the original copy for his file.
8 Forwards a copy each of the acknowledged
SCD to the City/Municipal Accountant and to the
BT.
Barangay Treasurer 9 Receives and files the acknowledged copy.

4
 RECORDING PROCEDURES
RECORDING AND SUBMISSION OF THE SUMMARY OF COLLECTIONS AND DEPOSITS
Procedural Flow Chart (Table 1a)
Barangay Treasurer Barangay Record Keeper
receives 6
7 checks

Note 1
from files records sub-totals
SCD VDS
1 3 3 2
OR 1
1
OR
SCD 2
2
VDS 4
1-3 totals
To City/Municipal
1 Accountant
2
records
forwards 8

5
forwards

SCD
9 receives
2

Legend: Symbols:

OR - Official Receipt - Flow of Documents

VDS - Validated Deposit Slip - Records/Prepares
SCD - Summary of Collections and Deposits - File
Notes:
1. the SCR shall be prepared in three (3) - Document
copies to be distributed as follows:
Original - BT - Process
2nd copy - DBC
3rd copy - BRK

5
 Table 2
Recording and Submission of the Summary of Collections and Remittances
By Deputized Barangay Collectors
Narrative Procedures

Area of Responsibility/
Seq Activity
Person Responsible
Deputized Barangay 1 Records daily collections in the SCR as
Collector transaction occurs. Records all the ORs issued
if any, in correct numerical sequence.
Note 1. the SCR shall be prepared in three (3)
copies to be distributed as follows:
Original - BT
2nd copy - DBC
3rd copy - BRK
2 Records the accountable forms issued in
batches. (showing the denomination, quantity
sold and total amount collected).
3 Totals the “amount” column of the SCR to
determine the amount due for remittance.
4 Tallies the cash on hand with the amount
collected as reported in the SCR.
5 Certifies the SCR.
6 Attaches the duplicate of the ORs issued if any,
to the original SCR to support the remittances.
7 Submits the three copies of the certified SCR
complete with supporting documents to the BT
for acknowledgment together with the full
remittance.
Barangay Treasurer 8 Receives SCR and cash collections. Checks
correctness of remittance and completeness of
supporting documents. Acknowledges receipt by
signing the acknowledgement portion. Retain
the original and send the 3rd copy to the DBC
and the 2nd copy to BRK.
Deputized Barangay 9 Receives and files the acknowledged copy.
Collector

6
 RECORDING PROCEDURES
RECORDING AND SUBMISSION OF THE SUMMARY OF COLLECTIONS AND REMITTANCES
(BY DEPUTIZED BARANGAY COLLECTORS
Procedural Flow Chart (Table 2a)
Deputized Barangay Collectors Barangay Treasurer

8 receives
Note 1
5 certifies OR
records

1 SCR 2
1 2
OR 3
SCR 3 3
2 2 1
1 totals
Cash
AF
1

2 records 4
tallies
6 attaches to BRK

75 Cash
submits

SCR

95 2
receives 2

Legend: Symbols:

OR - Official Receipt - Flow of Documents

AF - Accountable Forms - Records/Prepares/Reconciles
SCR - Summary of Collections and - File
Remittances
BRK - Barangay Record Keeper - Document

Note: - Cash/Check
The SCR shall be prepared in three (3)
copies to be distributed as follows: - Process
Original - City/Municipal Treasurer
2nd copy - BT
3rd copy - BRK

7
 Table 3
Recording and Submission of the Summary of Collections and Remittances
By the Barangay Treasurer
Narrative Procedures

Area of Responsibility/ Seq

Activity
Person Responsible
Barangay Treasurer 1 Records all the ORs and CTCs issued, in the
SCR in correct numerical sequence daily, or as
transaction occur.
Note 1. The SCR shall be prepared in three (3)
copies to be distributed as follows:
Original - City/Municipal Treasurer
2nd copy - BT
3rd copy – BRK
2 Totals the “amount” column to determine the
amount due for remittance.
3 Tallies the cash on hand with the collections as
reported in the SCR.
4 Certifies the SCR.
5 Attaches duplicate copies of the ORs and CTCs
to the original SCR to support the remittances.
6 Submits to the City/Municipal Treasurer the
three copies of the certified SCR complete with
duplicates of the ORs and CTCs issued,
together with the full remittance.
City/Municipal 7 Receives remittance. Checks correctness and
Treasurer completeness of supporting documents. Signs
the acknowledgment portion. Retain the original
and sends the two copies to the Bt and BRK for
their file.
Barangay Treasurer 8 Receives the acknowledgment SCRs and sends
the other copy to the BRK.

8
 RECORDING PROCEDURES
RECORDING AND SUBMISSION OF THE SUMMARY OF COLLECTIONS AND REMITTANCES
BY BARANGAY TREASURER
Procedural Flow Chart (Table 3a)
Barangay Treasurer City/Municipal Treasurer

receives
7 checks
signs

SCR 3
Note 1 2
records 1
OR
1 2 CTC
OR 3 2
SCR 2 totals
2
2
CTC
1 3 Cash/Checks
2
tallies

5 attaches 4
certifies Cash/Check
6 submits

8 SCR
SCR
receives
3
2

to BRK

Legend: Symbols:

OR - Official Receipt - Flow of Documents

CTC - Community Tax Certificate - Records/Prepares/Reconciles
SCR - Summary of Collections and
Remittances - File
BRK - Barangay Record Keeper - Document

Note: - Cash/Check
The SCR shall be prepared in three (3)
copies to be distributed as follows: - Process
Original - City/Municipal Treasurer
2nd copy - BT
3rd copy - BRK

9
 Appropriations and Commitments

Policies and Procedures. Following the basic principle in government finance

that no funds shall be spent without the necessary appropriations, the approved
appropriations of barangays and the commitments/charges against it need to be monitored
to prevent the incurrence of commitment/charges with insufficient or without
appropriations. The basic policies in recording and utilizing the General Appropriation
Ordinance (GAO) are as follows:

1. The following registries shall be maintained by the BRK for the five funds of the
barangay by class and by nature of expenditures:

a. Registry of Appropriations and Commitments – General Fund (Appendix 4)

b. Registry of Appropriations and Commitments – Calamity Fund (Appendix 5)
c. Registry of Appropriations and Commitments – 20% Development Fund
(Appendix 6)
d. Registry of Appropriations and Commitments – Sanggunian Kabataan Fund
(Appendix 7)
e. Registry of Appropriation and Commitments – Gender and Development Fund
(Appendix 8 )

2. Postings in the appropriations columns of the Registry of Appropriations and

Commitments (RAC) shall be based on the GAO of the barangay;
3. Postings of commitments in the RAC shall be based on the amount of
commitments/charges as certified in the Disbursement Voucher (DV), payroll,
contract/Purchase Request (PR);
4. Commitments/Charges for Personal Services (PS), Maintenance and Other Operating
Expenses (MOOE), Financial Expenses (FE) and Capital Outlay (CO) shall be
recorded in their respective RAC for the General Fund (GF);
5. Commitments/Charges against the Calamity Fund (CF), 20% Development Fund
(DF), Sanggunian Kabataan Fund (SKF) and Gender and Development Fund (GDF)
shall be recorded in their respective RAC with a detailed breakdown of the nature of
expenditures;
6. The balance of appropriations for PS, MOOE and FE shall be reverted/closed at the
end of the year and shall not be made available for commitments/charges after the
calendar year; and
7. Balance of appropriations for CO, however, shall be valid until fully spent or until the
project is completed. The balance, if any, shall be forwarded to the RAC of the
following year.

10
 Table 4
Recording and Closing the Registry of Appropriations and Commitments
Narrative Procedures

Area of Responsibility/
Seq. Activity
Person Responsible
A Recording of Approved Appropriations
Barangay Record 1 Retrieves copy of the GAO.
Keeper
2 Records the appropriations in the appropriate
column of the specific RAC.
B Recording of Commitments/Charges
3 Records the commitments/charges in the
appropriate columns of the specific RAC.
4 Extracts the balance of appropriations as
transaction occurs to ensure that commitments
do not exceed the available appropriations.
Note 1. A copy of the RAC shall be furnished to
the CCA for his reference/information
C Closing the RAC for PS, MOOE and FE
5 Records the balance of appropriations as a
“negative” (in parenthesis) in the
“Appropriations” column of the RAC.
D Balance of Appropriations for CO
6 Indicates in the last row of the current RAC the
balance of appropriations for CO (GF and 20%
DF) and SKF with notation “Balance to be
forwarded”.
Note 2. The balance of appropriations shall be
forwarded to the specific RAC of the succeeding
year with notation “Balance carried forward”.

11
 RECORDING PROCEDURES
RECORDING AND CLOSING THE REGISTRY OF APPROPRIATION AND COMMITMENTS
Procedural Flow Chart (Table 4a)
Barangay Record Keeper

Recording of Approved Appropriations

from file

GAO
1

retrieves 1

2 records

Recording of Charges to Appropriations

C 4 extracts Note 1
1 RAC
5 records

3
6 indicates
records Note 2
RAC

Legend: Symbols:

AA - Approved Appropriations - Flow of Documents

RAC - Registry of Appropriations and Commitments - Records
C - Commitments/Charges - File
GAO --General
General Appropriation Ordinance
Note: - Document
1. The RAC shall be prepared in two(2)
copies to be distributed as follows: - Book/Registry
Original – BRK
2nd copy – CCA - Process
2. See Table 4 Volume III for the reporting of
appropriations and utilization in the Status
of Appropriations , Commitments and Balances

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 Disbursements

Policies and Procedures. To adequately monitor the accountability of the

BT/Accountable Officer (AO) over the disbursements of barangay funds, appropriate
documents have to be submitted to the BRK to serve as bases in recording disbursements
in the registers and in the preparation of the necessary reports. The basic policies in
recording disbursements are as follows:

1. Disbursements by checks

a. All checks issued including cancelled ones, shall be recorded in the Summary of
Checks Issued (Appendix 9) in correct numerical sequence;
b. Recordings shall be based on the original paid DVs/Payrolls supported with
carbon copy of the checks issued and other supporting documents;
c. The BT shall record all the checks issued daily in the Summary of Checks Issued
(SCkI);
d. Daily, the SCkI shall be sub totaled and recorded in the CHBReg;
e. Weekly, the SCkI shall be submitted to the BRK for recording in the Check
Disbursements Register (CkDReg).

2. Disbursements out of cash advance for payroll

a. The BRK shall record cash advances received for payroll in the Cash
Disbursements Register (CDReg) based on the SCkI submitted by the BT;
b. All payments out of cash advance for payroll shall be recorded by the BT/AO in
the Summary of Cash Payments (Appendix 10);
c. Recording in the Summary of Cash Payments (SCP) shall be based on the paid
DVs/payrolls;
d. Submission of the SCP to the BRK shall be supported with original copies of paid
DVs/payroll;
e. Liquidation of cash advances shall be supported by SCP and paid DVs/payroll;
and
f. The BRK shall be responsible in recording transactions in the CDReg.

3. Disbursements out of cash advance for travel and special purpose

a. Liquidation of cash advances shall be supported by Liquidation Report (LR) and

related documents; and
b. The LR shall be submitted by the AO to the City/Municipal Accountant thru the
BRK to serve as basis in recording the liquidation in the books.
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4. Disbursements out of Petty Cash Fund

a. All paid Petty Cash Vouchers (PCVs) shall be recorded in the Summary of Paid
Petty Cash Voucher (Appendix 11) which shall be prepared by the Petty Cash Fund
Custodian (PCFC) to report all payments made out of the Petty Cash Fund (PCF);
b. Replenishment of the PCF shall be supported with the Summary of Paid Petty
Cash Vouchers (SPPCVs) and all the paid PCVs supporting the entries in the
SPPCVs;
c. The submission of SPPCVs to the BRK shall be supported with original paid
PCVs and their supporting documents;
d. The establishment and replenishment of the PCF shall be recorded in the Petty
Cash Fund Register (PCFReg);
e. The PCFReg shall be maintained by the BT/PCFC which shall serve as the petty
cash book;
f. Recording of payments in the PCFReg shall be based on the SPPCVs; and
g. At yearend any unreplenished expenses recorded in the SPPCV shall be submitted
to the BRK.

14
 Table 5
Recording and Submission of the Summary of Checks Issued
Narrative Procedures

Area of Responsibility/ Seq. Activity

Person Responsible
Barangay Treasurer 1 Daily, records all the checks issued, including
cancelled ones, in strict numerical sequence in
the SCkI, as transaction occurs.
Note 1. The SCkI shall be prepared in three (3)
copies to be distributed as follows:
Original – BRK
2nd copy – BT
3rd copy – City/Municipal Accountant
2 Fills out the appropriate column of the SCkI
based on the paid DVs/payrolls.
3 Sub totals and rules the amount of the checks
issued for the day.
4 Certifies the SCkI.
5 Weekly submits the three copies of the duly
certified SCkI, complete with all the paid
DVs/payrolls and carbon copies of the checks
and its supporting documents to the BRK for
acknowledgement and recording.
Barangay Record 6 Receives the certified SCkI.
Keeper
7 Checks completeness of supporting documents,
of accuracy of recording and correctness of
totals.
8 Acknowledges receipt of the three copies of the
SCkI with the necessary supporting documents
and files the original.
9 Forwards the acknowledged copies to the BT
and the City/Municipal Accountant.
Barangay Treasurer 10 Receives and files the acknowledged copy of
the SCkI.

15
 RECORDING PROCEDURES
RECORDING AND SUBMISSION OF THE SUMMARY OF CHECKS ISSUED
Procedural Flow Chart (Table 5a)
Barangay Treasurer Barangay Record Keeper

receives
from file 6
7 checks

CCC 8 acknowledges
DV/P

2 SCkl
1
3 DV/P
1
records 1
Note 1 1
CCC
2 fills out to City/Municipal
certifies 4 SCkI Accountant
1-3 3 9
sub-totals
forwards
5 submits

SCkI 10 receives
05
2

Legend Symbols:

SCkl - Summary of Checks Issued - Flow of Documents

DV - Disbursement Voucher - Records/prepares
P - Payroll - File
CCC - Carbon Copy of the Check
- Document

Note: - Carbon copy of the check

The SCkI shall be prepared in three (3)
copies to be distributed as follows:
Original – BRK - Process
2nd copy – BT
3rd copy – City/Municipal Accountant

16
 Table 6
Recording and Submission of the Summary of Cash Payments
Narrative Procedures

Area of Responsibility/ Seq. Activity

Person Responsible
Barangay Treasurer/ 1 Records in the SCP all the DVs/Payroll paid in
Accountable Officer cash.
Note 1. In case of payroll, only the amount paid
shall be recorded in the SCP
Note 2. The SCP shall be prepared in three (3)
copies to be distributed as follows:
Original – Support to the liquidation
2nd copy – BT
3rd copy – BRK
2 Totals, balances, rules and certifies the SCP
upon liquidation of cash advance for payroll.
3 Submits the certified SCP to the BRK with
original of all paid DVs/payroll.
Barangay Record 4 Acknowledges receipt and examines the SCP
Keeper as to completeness of supporting documents
and correctness of recordings.
5 Signs in the acknowledgment portion of the
SCP. Files the original of the SCP temporarily to
support the liquidation of the cash advance.
6 Forwards a copy of the acknowledged SCP to
the BT/AO and keeps a file copy.
Barangay Treasurer/ 7 Receives and files the acknowledged SCP.
Accountable Officer

17
 RECORDING PROCEDURES
RECORDING AND SUBMISSION OF THE SUMMARY OF CASH PAYMENTS
Procedural Flow Chart (Table 6a)
Barangay Treasurer/AO Barangay Record Keeper

totals
Note 1 & 2 4 acknowledges
records 2

1 DV/P

SCP 1 SCP
2
DV/P 3 5
1 1-3 1 signs
forwards 6

3 submits to support the

liquidatiion

SCP
7
2 receives

Legend: Symbols:

DV/P - Disbursement Voucher/Payroll - Flow of Documents

SCP - Summary of Cash Payment - Records/Prepares
- File
Notes:
1. In case of payroll, only the amount - Document
paid shall be recorded in the SCP
2. The SCP shall be prepared in three (3) - Process
copies to be distributed as follows:
Original – Support to the LR
2nd copy – BT
3rd Copy – BRK

18
 Table 7
Recording and Submission of the Summary of Paid Petty Cash Vouchers
Narrative Procedures

Area of Responsibility/ Seq. Activity

Person Responsible
Barangay Treasurer/ 1 Records all paid PCVs in the SPPCVs as
Petty Cash Fund transaction occurs in chronological order.
Custodian
Note 1. This shall be prepared in three (3)
copies to be distributed as follows:
Original – Support the replenishment
2nd copy – BT/PCFC file
3rd copy – BRK
2 Records expenses incurred in the “payment”
column and totals the expenses paid.
3 Certifies the SPPCVs.
4 Submits three copies of the certified SPPCV to
the BRK together with paid PCVs and their
supporting documents.
Barangay Record 5 Reviews the SPPCVs. Checks completeness of
Keeper supporting documents and correctness of
recording.
6 Signs the acknowledgement portion of the
SPPCVs.
7 Retains original of SPPCVs and its supporting
documents for the preparation of the DV to
replenish the PCF. Files copy of SPPCV.
8 Returns a copy of the acknowledged SPPCV to
the PCFC for his file.
Barangay Treasurer/ 9 Receives and files the acknowledged SPPCV.
Petty Cash Fund
Custodian

19
 RECORDING PROCEDURES
RECORDING AND SUBMISSION OF THE SUMMARY OF PAID PETTY CASH VOUCHERS
Procedural Flow Chart (Table 7a)
Barangay Treasurer/Pety Cash Fund Custodian Barangay Record Keeper

5 reviews

from file Note 1 2 records

records PCVs
6
1
signs
SPPCVs 3 SPPCVs 1
PCVs 2
1-3 7
1
3 retains
certifies 4
8
submits returns

9
SPPCVs
rceives

Legend: Symbols:

SPPCVs - Summary of Paid Petty Cash Vouchers - Flow of Documents

PCV - Petty Cash Vouchers - Records/Prepares

Note: - File
. This shall be prepared in three (3) copies
to be distributed as follows: - Document
Original – Support the replenishment
2nd copy – BT/PCFC file - Process
3rd copy – BRK

20
 Inventory, Property, Plant and Equipment,
Public Infrastructures and Reforestation Project

Policies and Procedures. The recording of procurement and issuance of

Inventory, Property, Plant and Equipment (PPE), Public Infrastructures and Reforestation
Projects is necessary for the proper documentation of assets of the barangay and
monitoring their utilization/whereabouts. In the same manner, the disposal and loss of
assets must be recorded to effect the reduction in the books. The basic policies in
recording are as follows:

1. Inventory (supplies and materials)

a. A logbook shall be maintained by the BT to record the receipts and issuance of

supplies and materials; and
b. A Creditor’s Card (Appendix 12) shall be maintained by the BRK for the amount
due the suppliers for the items purchased on account and payments made.

2. Property, Plant and Equipment

a. Property, Plant and Equipment Register (Appendix 13) shall be used to record the
PPE owned by the barangay, including its whereabouts;
b. Creditors Card (CC) shall be used to record the amount due the suppliers for items
delivered to the barangay and the payments made;
c. Recording in the Property, Plant and Equipment Register (PPEReg) shall be based
on the Inspection and Acceptance Report (IAR) received from the BT
acknowledging the receipt of deliveries, and the Property Acknowledgement
Receipt (PAR) issued to the end-user of PPE; and
d. Lost property shall be recorded in the PPEReg as a reduction in the assets owned
by the barangay.

3. Public Infrastructures and Reforestation Projects

1. Completed and accepted public infrastructures or reforestation

projects shall be recorded in Registry of Public Infrastructures or Registry of
Reforestation Projects; and
2. The acquisition/construction and repair costs shall be recorded in
the registry.

21
4. Disposal of Inventory and PPE

1. Items for disposal shall be reported in the Inventory and Inspection Report of
Unserviceable Property (IIRUP); and
2. The disposal of PPE shall be recorded in the PPEReg maintained by the BRK as a
reduction in the asset of the barangay based on the IIRUP submitted by the BT to
the PB.

5. Loss of Inventory and PPE

1. Loss of Inventory shall be recorded in the logbook as a reduction from the stocks;
and
2. Loss of PPE shall be recorded in the PPEReg maintained by the BRK as a
reduction in the asset of the barangay based on the notice of loss submitted by the
AO to the PB.

22
 Table 8
Recording of Property, Plant and Equipment
Narrative Procedures

Area of Responsibility/ Seq. Activity

Person Responsible
A Receipts of PPE and recording the amount
due the suppliers in the CC
Barangay Record 1 Retrieves the IAR from file.
Keeper
2 Records the cost of the deliveries in the
“charges” column of the CC, based on the IAR
and invoices submitted.
3 Records the accepted deliveries in the
appropriate column of the PPEReg.
4 Files the IAR.
5 Retrieves the SCkI.
6 Records checks issued in the “payment” column
of the CC based on the paid DV as reported in
the SCkI.
Note 1. Each supplier shall have their own CC
7 Extracts the balance due the supplier as
transactions are recorded in the CC.
B Issuance of PPE
8 Retrieves the PAR submitted by the BT.
9 Records the issuance of PPE in the PPEReg to
monitor its whereabouts based on the PAR.
10 Files the PAR.
C Disposal of PPE
11 Retrieves the Inventory and Inspection Report of
Unserviceable Property (IIRUP) previously
submitted by the BT.
12 Records the disposal in the PPEReg as
deduction from the balance of PPE.
13 Files the IIRUP.
D Loss of PPE
14 Retrieves the notice of loss received from PB.
23
Area of Responsibility/ Seq. Activity
Person Responsible
15 Records the loss in the PPEReg
16 Files the notice of loss

24
 RECORDING PROCEDURES
RECORDING OF PROPERTY, PLANT AND EQUIPMENT
Procedural Flow Chart (Table 8a)
Barangay Record Keeper

Creditors Card and Property, extracts retrieves

Plant and Equipment Register 7
5
records records
2 6
retrieves CC SCkl
1
1 1

IAR
Loss of PPE
1
15
NL
14
4 PPEReg
1 retrieves
records
3 16 files
records
Issuance of the PPE Disposal of PPE/Inventory
8 extracts 11 retrieves

records records
PAR 12 IIRUP
9

10 files
files 13

Legend: Symbols:

I - Invoices - Flow of Documents

SCkI - Summary of Checks Issued - Records
CC - Creditors Card - File
IAR - Inspection and Acceptance Report
PPEReg - Property, Plant and Equipment Register - Document
PAR - Property Acknowledgment Receipt
IIRUP - Inventory and Inspection Report of Unserviceable
Property - Book
NL - Notice of Loss
Note: - Process
Each supplier shall have their own CC

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 MATRIX OF FORMS

Appendix Title Prepared Number City/Municipal

BT/AO DBC BRK Others
No. (Frequency) by of Copies Accountant
Daily
1 Summary of Collections BT 3 1 1 1
and Deposits
9 Summary of Checks BT 3 1 1 1
Issued
2 Summary of Collections BT 3 1 1 City/Municipal Treasurer
and Remittances - for BT
3 Summary of Collections DBC 3 1 1 1
and Remittances - for DBC
4 Registry of Appropriations CCA/BRK 2 1 CCA
and Commitments -
General Fund
5 Registry of Appropriations CCA/BRK 2 1 CCA
and Commitments -
Calamity Fund
6 Registry of Appropriations CCA/BRK 2 1 CCA
and Commitments -
20% Development Fund
7 Registry of Appropriations CCA/BRK 2 1 CCA
and Commitments -
Sangguniang Kabataan
Fund
8 Registry of Appropriations CCA/BRK 2 1 CCA
and Commitments -
Gender and Development
Fund
As needed
10 Summary of Cash BT/AO 3 1 1 Support the liquidation
Payments of cash advance
11 Summary of Paid PCVs BT/AO 3 1 1 Support the replenishment
of PCF
Perpetual
12 Creditor's Card BT/BRK 1 1
13 Property, Plant and BT/BRK 1 1
Equipment Register

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 DESCRIPTION OF PRESCRIBED FORMS

Summary of Collections and Deposits. This form shall be prepared by the BT

in three copies to record summary of collections received. The ORs issued, including
cancelled ones, shall be listed in chronological sequence. The summary shall be
submitted to the BRK weekly supported by duplicate copies of ORs and original of the
VDS to serve as bases in reporting the collections and deposits in the CRDReg. This
shall also serve as bases in the daily recording of collections and deposits in the CHBReg
by the BT.

Summary of Checks Issued. This summary shall be prepared by the BT to

record all checks issued for the day. This shall be submitted to the BRK weekly,
supported with carbon copies of checks issued attached to original copies of paid
DVs/payroll to serve as bases in recording in the CkDReg. Checks issued, including
cancelled ones, shall be reported in correct numerical sequence. This shall also be
recorded daily in the CHBReg by the BT.

Summary of Collections and Remittances. This summary shall be prepared

daily by the BDC/BT, as deputized, to support the remittance either to the City/Municipal
Treasurer or to the BT. The summary shall be supported with duplicate of the ORs
issued. The ORs issued, including cancelled ones, shall be listed in chronological
sequence. In the case of accountable forms, the inclusive serial numbers and quantity
issued shall be reported in batches.

Summary of Cash Payments. This summary shall be used by the AO/BT to

record all cash payments made out of cash advance for payroll. This shall be submitted
to the BRK, supported with the original of paid DVs/payroll, to serve as bases in
recording in the CDReg. The SCP shall be submitted in the liquidation of cash advance
for payroll.

Summary of Paid Petty Cash Vouchers. This summary shall be used by the
BT/PCFC to record all the paid PCVs. The summary shall be submitted to the BRK with
the originals of the paid PCVs and its supporting documents for the replenishment of the
PCF. It shall also serve as basis in recording in the PCFReg.

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 Registry of Appropriations and Commitments – General Fund. This registry
shall be maintained by the BRK to monitor the GAO for the General Fund and all its
commitments. It shall be prepared by class and by nature of expenditures. The
appropriations and commitments incurred shall be recorded in the appropriate registry as
transactions occur. The balance of appropriations shall be extracted every time entries are
made to monitor the amount of appropriations available for commitments.

Registry of Appropriations and Commitments – Calamity Fund. This registry

shall be maintained by the BRK to monitor the GAO and commitments charged against
the calamity fund. It shall be prepared by class and by nature of expenditures. The
appropriations and commitments incurred shall be recorded in the appropriate registry as
transactions occur. The balance of appropriations shall be extracted every time entries are
made to monitor the amount of appropriations available for commitments.

Registry of Appropriations and Commitments – 20% Development Fund.

This registry shall be maintained by the BRK to monitor the GAO for the 20%
Development Fund and all its commitments. It shall be prepared by class and by nature of
expenditures. The appropriations and commitments incurred shall be recorded in the
appropriate registry as transactions occur. The balance of appropriations shall be
extracted every time entries are made to monitor the amount of appropriations available
for commitments.

Registry of Appropriations and Commitments – Sangguniang Kabataan

Fund. This registry shall be maintained by the BRK to record the GAO for the
Sangguniang Kabataan Fund and all its commitments. It shall be prepared by allotment.
The appropriations and commitments incurred shall be recorded in the appropriate
registry and columns are provided for each nature of expenditures as transaction occurs.
The balance of appropriations shall be extracted every time entries are made to monitor
the amount of appropriations available for commitments.

Registry of Appropriations and Commitments – Gender and Development

Fund. This registry shall be maintained by the BRK to record the GAO for the Gender
and Development Fund and all its commitments. It shall be prepared by allotment. The
appropriations and commitments incurred shall be recorded in the appropriate registry
and columns are provided for each nature of expenditures as transaction occurs. The
balance of appropriations shall be extracted every time entries are made to monitor the
amount of appropriations available for commitments.

28
 Property, Plant and Equipment Register. This register shall be used to record
all PPE of the barangay. Any addition, due to purchase, construction or donation shall be
recorded in the special column provided. Reductions due to disposal and loss shall
likewise be recorded as negative or in parenthesis.

Creditor’s Card. This card shall be used to record the amount due the creditors.
Payments shall be entered as deductions from the amount due them. Each creditor shall
have his own card to facilitate monitoring of the amount due him.

29