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1.5. A s a c o n t r o l m e a s u r e , C O A C i r c u l a r N o .

2 0 0 9 - 0 0 8 d a t e d N o v e m b e r 9 , 2 0 0 9
w a s issued by this C o m m i s s i o n for g o v e n u n e n t (barangay) depository b a n k s
to h on o r/ en c a sh check s issued b y the barangays only if the co rresponding
C i t y / M u n i c i p a l A c c o u n t a n t ' s A d v i c e (AA) i s i s s u e d , t o a s s u r e t h a t a l l
barangay disbursements are covered b y proper and duly executed
Disbursement Vo u c h e r ( DV) certified b y the Barangay Treasur er (BT),
approved by the P u n o n g Barangay (PB), a n d completely supported b y the
required documents.

1.6. T h e f o r e g o i n g c o n t To l m e c h a n i s m h a s b e e n f o u n d , h o w e v e r , t o c a u s e d e l a y
i n the i m p l e m e n t a t i o n o f b a r a n g a y p r o g r a m s a n d p rojec ts, esp e ci al ly t h o s e of
urge nt n a t u re .

1.7. fn light thereof, this C o m m i s s i o n re v o k e s C O A C i r c u l a r N o . 2 0 0 9 - 0 0 8 d a t e d


N o v e m b e r 9, 20 09 and n e w guidelines is her eb y prescribed in consonanc e
with the rule m ak in g function of this C o m m i s s i o n an d as provided in Section
3 3 4 of the Local G o v e r n m e n t C o d e of 19 91 .

2.0 Ge n e r a l Guidelines

2.1. T h e responsibili ty to initiate, proc es s, a p p r o v e financial transactions a n d


issue a P u n o n g Baran g a y ' s Certification (PB C) u nd er oath to g o v e rn m en t
(barangay) depository ba n k s to hono r/enca sh c he c k s issued shall b e the
r e s p o n s i b i l i t y o f t h e b a r a n g a y o ff icials.

2.2. It s h a l l b e the responsibility of the b a r a n g a y officials t o p roc e ss their


disbursements, which means that (a) t h e DV shall originate from the
c o n c e r n e d b a r a n g a y ofi ic i als ; (b) th e D V s s h al l b e p r o c e s s e d a n d certified b y
the b a r a n g a y designated personnel as to t h e availability o f funds a nd
c o m p l e t e n e s s a n d p r o p r i e t y o f s u p p o r t i n g d o c u m e n t s ( S D s ) ; a n d ( c) t h e P B
s h a l l b e r e s p o n s i b l e f o r t h e l e g a l i t y, p r o p r i e t y a n d v a l i d i t y o f t h e t r a n s a c t i o n .

2.3. T h e P B s ha l l is sue the P B C u n d e r o a t h t o th e d e p o s i t o r y b a n k for c h e c k s


issu e d b y t he b a r a n g a y o n l y after h e h a s d u l y e x a m i n e d a n d b e e n satisfied
that t he (a) the D V s a r e d u l y cer t ifi e d b y t h e p r o p e r b a r a n g a y o f i c i a l s a n d
a p p r o v e d b y t h e P B ; (b) t h e e x p e n d i t u r e or d i s b u r s e m e n t is p r o p e r a n d v a l i d ;
a n d ( c) t h e S D s a r e c o m p l e t e . With the submission o f the P B C to the
autho rized g o v e r n m e n t depository b a n k ( A G D B ) , t he P B shall b e p ri ma r i l y
a c c o u n t a b l e f o r all l o s s e s a r i s i n g f r o m its i s s u a n c e .

2.4. The government (barangay) depository banks shall honor/encash checks


i s s u e d b y t h e b a r a n g a y o n l y if t h e c o r r e s p o n d i n g P B C i s i s s u e d . C h e c k s
e n c a sh e d w i t h o u t t h e c o r r e s p o n d i n g P B C o r w i t h falsif ied P B C shall b e the
responsibility o f the A G D B .

rt
2 . 5 . T h e P B C s h a l l b e n u m b e r e d s e q u e n t i a l l y b y y e a r a n d b y b a r a n g a y, e . g . t h e
f i r s t P B C f o r C a l e n d a r Ye a r 2 0 1 3 f o r b a r a n g a y A s h a l l b e P B C - N o . 2 0 1 3 - A -
001.

2.6. T h e P B C shall b e prepared in four copies, to b e distributed a s follows:

• O r i g in a l C o p y - to t h e d e p o s i t o r y b a n k t o b e r e l e a se d d ir ec tl y b y t h e
BT
• D u p l i c a t e C o p y - t o b e a t t a c h e d t o t h e Tr a n s m i t t a l L e t t e r ( T L ) r e f e r r e d
in I t e m 3. 1 t o b e s u b m i t t e d t o t h e C i t y / M u n i c i p a l A c c o u n t a n t t o g e t h e r
wi th the original copies of the a p p r o v ed D V s a n d S D s

• Tr i p l i c a t e C o p y - t o t h e B T f o r h i s fi le t o g e t h e r w i t h t h e d u p l i c a t e
copies o f the D V s and S D s

• Quadruplicate C o p y - to b e attached t o the c o py of the T L to be


s u b m i t t e d to t h e- O ff i c e o f t h e C O A S u p e r v i s i n g A u d i t o r ( S A ) / A u d i t
Te a m Leader ( AT L ) who has direct audit jurisdiction over the
barangay

3 . 0 S u b m i s s i o l l t o t h e A c c o u n t a l l t a n d tl1e A z u l i t o r

3 . 1 . W i t h i n t e n (1 0 ) d a y s a f t e r t h e e n d o f t h e m o n t h , t h e B T s h a l l p r e p a r e a T L
a n d s u b m i t to t h e City/Municipal Accountan t the original c op ie s of the D V s
s i r n e d b y t h e p a y e e t o g e t h e r w i t h i t s c o J Te s p o n d i n g S D s , a n d d u p l i c a t e
copies of the checks and P B C issued for recording in the books of accounts
a n d the preparation of baranga y financial statements. C o p y of s u c h T L , wi t h
a l l a t t a c h m e n t s , s h a l l b e s u b m i t t e d s i m u l t a n e o u s l y t o t h e C O A S A / AT L w h o
h a s d i r e c t a u d i t j u r i s d i c t i o n o v e r t h e b a r a n g a y. Representatives of the
C o m m i s s i o n o n A u d i t shall au di t s u c h account s annually o r as o ft e n as m a y
be ne ce ssa r y a n d m a k e a report of the audit to the S a ng g un ia n g P an l u n g so d
o r S a n g g u n i a n g B a y a n , a s t h e c a s e m a y be .

3.2 T h e formats o f the P B C , T L a n d C O A Auditor's A d v i c e ( C A A ) are attached


a s A n n e x e s " A - 1 , " " A - 2 " a n d " A - 3 , " r e s p e c t i v e l y.
.

3.3 Up o n finding that n o copy/ies of the P B C is/are submitte d t o the C O A


S A / A TL, d e m a n d shall then b e m a d e b y the S A / A T L for the production
o f the s a i d d o c u m e n t s . N o n - s u b m i s s i o n o f c o p i e s o f th e P B C to t h e O f f i c e
of the S N A T L w it hi n fifteen (15) d a y s after d ue d e m a n d shall b e a g r o u n d
f o r t h e p r e p a r a t i o n of t h e C A A to t h e A G D B h o l d i n g furthe r p a y m e n t s
o f c h e c ks i s s u e d b y t h e s a i d B a r a n g a y p e n d i n g su bm i ss io n o f c o p i e s of
original of the D V s signed b y the pa yee together w i t h its corresponding
S D s , a n d duplicat e c op i e s of th e c h e c k s a n d P B C , c o p y r n i s h e d the
PB. The
S A / AT L s h a l l a d v i c e t h e A G D B o f t h e s u b s e q u e n t s u b m i s s i o n o f c o p i e s o f
the P B C , together w i t h the corresponding D V s, SDs, a n d duplicates copies
o f t h e c h e c k s , w h i c h h a s t h e e ff e c t o f l i f t i n g t h e d e f e r m e n t o f p a y m e n t s o f
barangay checks.

4.0 Penalty Clause

A n y u n j u s t i f i e d f a i l u r e o f t h e o ff i c i a l s a n d e m p l o y e e s c o n c e r n e d t o c o m p l y w i t h
the requirements he rei n i m p o s e d shall b e subject to the administrative disciplinary
a c t i o n p r o v i d e d i n S e c t i o n 1 2 7 o f P. D . N o . 1 4 4 5 .

5.0 S a v i 11 g C l ( l u s e

All issuances in consisten t herewith ar e h e r e b y re pe al e d or a m e n d e d a cc or dingly .

6.0 � JO( ectivit)'

T h i s C i r c u l a r s h a l l t a k e e ff e c t f i f t e e n ( 1 5 ) d a y s a f t e r i t s p u b l i c a t i o n i n t h e O f f i c i a l
G az et t e or in a n e w s p a p e r of.general circulation.

MA.GR

.JU