8/12/2019 Seminar on Liquidation of Downloaded MOOE

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The Philippine National Anthem

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The Lords Prayer

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I. Procurement Process

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II. Accuracy and

Completeness ofSupporting Documents

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II.a. Preparation of Cash Disbursement

Voucher

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II.a. Preparation of Cash Disbursement

Voucher

Take Note:

1. CDV Number: Starting July liquidation,

CDV should be numbered, numberingshall be used as reference on the CDR.

2. Payee: A person/entity whom money ispaid.

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II.a. Preparation of Cash Disbursement

Voucher

3. Address: Brgy, Municipality,

Province

4. TIN: Tax Identification Number ofthe Payee

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II.a. Preparation of Cash Disbursement

Voucher

5. Explanation:

Should be:

Comprehensive Shows the nature of the transaction

Shows the TAX COMPUTATION

If for reimbursement, explanation

should contain the CERTIFICATION

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II.a. Preparation of Cash Disbursement Voucher

CDV with certification

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II.a. Preparation of Cash Disbursement

VoucherPoints to REMEMBER!

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II.a. Preparation of Cash Disbursement

Voucher

Remember: Always put date on thefollowing:

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II.a. Preparation of Cash Disbursement Voucher

Per nature of transaction:

Payment for Electric Bill

Receipt should have signature of witness

(inspector).

Payment for Water Bill

Receipt should have signature of witness

(inspector).With tax computation for private

supplier/provider.

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II.a. Preparation of Cash Disbursement Voucher

Per nature of transaction:

Payment for Mobile Phone (Globe) Should include tax computation

Should have signature of witness (inspector) Should attach photocopy of receipt (LBC)

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II.a. Preparation of Cash Disbursement Voucher

Per nature of transaction:

For purchases below Php 1,000.00 Should prepare PR or attach sales invoice.

Itemize quantity and unit price. Itemize number of hours and rental per hour for rental of

internet.

Itemize photocopied documents, per number of pages andprice per page.

For all purchase of construction materials (minorrepairs), should attachAccomplishment Report.

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II.a. Preparation of Cash Disbursement Voucher

Per nature of transaction:

For purchases above Php 1,000.00 (suppliesand materials)

Order of attachment of supporting documents:

1. CDV 2. Official Receipt/Sales Invoice (Net of Tax)

3. Purchase Request

4. Canvass

5. Abstract of Bids 6. Purchase Order

7. Inspection and Acceptance Report

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