The Barangay Obligation and Disbursement Process

Disbursement Vouchers are certified as to validity, propriety, and legality of claim and approved for payment by _________.

• Chairman, Committee on Appropriation

• Barangay Treasurer

• Punong Barangay

• Barangay Bookkeeper

Disbursement Vouchers are certified as to availability of funds for the purpose, and completeness and propriety of supporting documents by ________.

• Chairman, Committee on Appropriation

• Barangay Treasurer

• Punong Barangay

• Barangay Bookkeeper

Disbursement Vouchers are certified as to availability of appropriation for obligation by _______.

• Chairman, Committee on Appropriation

• Barangay Treasurer

• Punong Barangay

• Barangay Bookkeeper

Accounting entries in the disbursement vouchers are prepared by ______.

• Chairman, Committee on Appropriation

• Barangay Treasurer

• Punong Barangay

• Barangay Bookkeeper

The following are required supporting documents for the payment of supplies and materials, except for _____.

• Purchase Order

• Approved payroll indicating their net payments

• Official Receipt

• Acceptance and inspection report

Only ____________ appointed officials shall be designated as disbursing officers.

• permanently

• casual

• job order

• elected

The cash advance shall be used solely for the specific legal purposes for which it was granted.

• True

• False

The Barangay Treasurer prepare and issue the PBC under oath to the depository bank for checks issued by the barangay.

• True

• False

The cash advance for payroll shall NOT be equal to the net amount of the payroll for a pay period.

• True

• False

It is allowed to grant additional cash advances to any official or employee even if the previous cash advances remains unliquidated.

• True

• False