Disbursement Job
Check Casual
Voucher DV No. Particulars Amount Order
No.
(DV) Date 1 2 1 3
JO
employees
for 2/1-
15/24
under GF
9/20/2024 95604430 100-0924- Salaries for 4,543,039.03
2998(2814) city
government
casual and
JO
employees
for 9/1-
15/24
under GF
Total ₱9,886,775.97
Legend:
1 – Approved DTR
2 – Accomplishment Report
3 – Certification by the Local Chief Executive (LCE), that the employment/ hiring is still within the Personnel
Services (PS) limitation prescribed under Section 325(a) of Republic Act No. (RA) 7160
11.4 Furthermore, during an interview with personnel from the CAO, it was revealed
that accomplishment reports were not previously required for the processing of
payroll for casual and job order personnel. However, the CAO stated that
beginning in March 2025, accomplishment reports shall be attached when
processing payroll for these personnel.
11.5 It is imperative that disbursements be properly supported with complete
documentation to ensure the legality of the transactions, establish the validity of
the claim, and ensure conformity with law, rules, and regulations, with a view to
promoting transparency and accountability of all government resources.
11.6 CAO remarked that the disbursement vouchers, subjected to audit, were cash
advances for the payment of salaries and wages for casual and job order personnel.
Accordingly, the DTR were attached to the liquidation reports of such cash
advance. However, it was also disclosed that other documentary requirements,
e.g. accomplishment reports in the case of personnel under the “job order” status,
were not attached to the report.
11.7 It was further stated that Management has commenced requiring the above-
mentioned documents to be attached to the DTR of casual and job order personnel,
upon processing of payment of salaries and wages.
11.8 While the Audit Team acknowledged that the disbursement vouchers were cash
advances, it was noted that the description on said vouchers was not representative
of the transaction. Furthermore, attention is invited to documentary requirements
for cash advances prescribed under COA Circular No. 2012-001 dated June 14,
2012.
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