Disbursement 1

All claims out of the SK funds shall be made only through ___________

• Petty Cash Voucher

• Disbursement

  Voucher

• Cash Voucher

• Payroll

Certifies the availability of the budget based on RBCPB or
availability of funds received for specific purpose based on RSPFCPB. Affix his/her signature in Box ___ of the DV.

• Budget Monitoring Officer

  B

• SK Treasurer

  A

• Budget Monitoring Officer

  A

• SK Treasurer

  B

Certifies as to availability of cash based on RCB, and
completeness and propriety of supporting documents. Affix his/her signature in Box ___ of the DV.

• SK Treasurer

  D

• SK Chairperson

  C

• SK Treasurer

  B

• SK Chairperson

  A

Certifies as to s to necessity, validity, propriety, and legality
of claim. Affix his/her signature in Box ___ of the DV.

• SK Chairperson

  C

• SK Treasurer

  B

• Budget Monitoring Officer

  A

• SK Secretary

  D

DV Number should be made in sequence?

• Month-Year-Series number

• Year-Month-Series number

• Series number-Year-Month

• Year-Series number-Month

The DV shall be supported with complete documentation in accordance with

COA Circular No. 2012-001 dated June 14, 2012, as amended by COA Circular

No. 2013-001 dated January 10, 2013, and other pertinent COA issuances.

• True

• False

Disbursements shall be made by issuing checks in the name of the SK of the

Barangay concerned drawn against the savings account of the SK in

GOB/AGDB. Checks shall be signed by the SK Treasurer and countersigned

by the SK Chairperson.

• True

• False

All checks drawn during the day, whether released or unreleased including

cancelled checks shall be recorded ____________ in the _________ maintained by

the SK Treasurer.

• numerically

  Registry of Budget, Commitments,

  Payments and Balances

• alphabetically

  Register of Cash Receipts, Deposits and

  Other Related Financial Transactions

• chronologically

  Register of Cash in Bank and Other Related Financial

  Transactions

• geometrically

  Registry of Specific Purpose Fund,

  Commitments, Payments and Balances

All disbursements shall be subjected to withholding taxes sin accordance with the

regulations issued by Bureau of Internal Revenue

• True

• False

_______________ shall be issued by the

SK Chairperson to the GOB/AGDB for all checks issued during the day on a

daily basis or as the need arises.

• SK Chairperson’s Certification

• Punong Barangay Certification

• Accountant's Advice