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Certification on the Obligation Request

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  CERTIFICATION ON THE OBLIGATION REQUEST  About the service  In budgeting, the amount arising from an act of an official which binds the local government unit to the immediate or eventual payment of a definite sum of money is an obligation. Disbursements of local funds shall be made in accordance with the appropriation ordinance authorizing the annual or supplemental appropriations without the prior approval of the Sanggunian concerned. Thus an allotment system has been adopted or introduced as a system of budget control and a way of ensuring that obligations and disbursements do not exceed appropriations as provided in the appropriation ordinance (annual and supplemental) as approved and authorized by the Sanggunian Bayan concerned. When effectively executed the system delineates the major budget execution responsibilities among the Local Chief Executive, the Department/Office/Unit heads, the Local Budget Officer, the Local Treasurer, and the Accountant. To facilitate the certification of the Local Budget Officer on the Obligation Request, the concerned department/ Office/Unit head shall prepare and certify the Obligation Request form as to the appropriation/allotment necessary, lawful and under his/her direct supervision. Requirements   1. For Salaries and Wages  1.   1.   Duly signed Obligation Request on box A by the concerned Department/Office/Unit head 1.   1.   Approved Payroll 2.   For Claims of reimbursement of travel  1.   Duly signed Obligation request on Box A by the concerned Department Head/Office/Unit head 2.   Disbursement/Petty cash voucher 3.   Official receipts/boat tickets/etc. 4.   Appendix A & B 5.   Approved travel Order 6.   Certificate of appearance 3.   For Cash advance of Travel  1.   Duly signed Obligation request on Box A by the concerned Department Head/Office/Unit head 1.   1.   Appendix A 2.   Travel Order 3.   Invitation letter/communication letter 2.   For Purchase of Supplies and Materials/equipments/etc. (P50,000 and Below)  1.   Duly signed Obligation request on Box A by the concerned Department Head/Office/Unit head 1.   1.   BAC Resolution recommending the Procuring entity to enter into Alternative mode of procurement (shopping)  1.   1.   Canvass and Award at least three bonafied bidders duly signed and approved by the concerned officials 2.   duly approved purchase request 3.   duly signed and approved purchase order 4.   inspection and report 5.   warranty certificate (for equipment) 6.   Approved program of work and bill of materials/plans and specifications 7.   Disbursement voucher 2.   For purchase of supplies and materials/equipment/ etc. (Above P50,000.00)  1.   Duly signed Obligation request on Box A by the concerned Department Head/Office/Unit head d) Disbursement voucher 1.   1.   BAC Resolution 2.   Abstract of Bids 3.   duly approved purchase request 4.   duly signed and approved purchase order 5.   inspection report 6.   delivery receipt 7.   Warranty certificate (for equipment) 8.   Approved program of work and bill of materials 2.   For purchase of gasoline  1.   Duly signed Obligation request on Box A by the concerned Department Head/Office/Unit head 1.   1.   approved purchase request 2.   Approved purchase order 3.   trip tickets 4.   consumption report 2.   For Repair and Maintenance of motor vehicle/equipments  1.   Duly signed Obligation request on Box A by the concerned Department Head/Office/Unit head 1.   1.   Approved purchase request 2.   Approved purchase order 3.   Canvass and Award  BUDGETING SERVICES   1.   1.   Certificate of inspection 2.   Disbursement voucher 3.   Pre-inspection report 4.   Post inspection report 5.   Report of Waste materials How to avail of the service    1.   Request  Submit OBR with all supporting documents and let the staff receive by signing the logbook 1.   Verification  MBO staff verify as to existence of appropriation. Record the OBR in the logbook and assign OBR no. and post in the control ledger columnar book and MS-excel file 1.   Certification  Certify Box B of OBR if appropriation is available. Return OBR unsigned to concern Office, if no more available appropriation. If no cash back up inform the concerned head of office, the OBR is laid on the table or return to concerned office. Advise them to come back once cash is available 1.   Release of OBR   Retain the 3 rd  copy of OBR for file and forward the documents to the Office of the Municipal Accountant 1.   Recording  Record the OBR in the Budget System and record transaction no. on the OBR form as appearing in the budget system  program 1.   Review and approval  Review and approved the OBR in the Budget System The proper procedure is that the Obligation Request should be prepared based on approved Purchase Request, then during the preparation of Purchase Order there will be an adjustments in the Obligation Request and in Registries of Appropriations, the purpose is to earmark the amount of Purchase Request from Available Appropriation Balance. When will be the most appropriate time to prepare and issue the ObR? After PR, before any procurement? during procurement? after the award? After the PR,before any procurement. Just the name of Office or Department, then add the name of the awarded supplier during adjustments in the Obligation Request and in Registry of Appropriation after PO preparation , ex. Engineering Office - Bacoor Hardware and Construction Supply. Se. 114 of NGAS Manual Volume I may guide you. (d) Certification on Allotment and Obligation Slip (ALOBS) - Every PR must be accompanied by an ALOBS showing the certification of the local budget officer and the local accountant, that an appropriation therefore exists; and that the estimated amount of such expenditure has been obligated. The Local Treasurer shall certify as to cash availability in the purchase request.   (e) Approval of Requisitions - Approval of requisitions by the head of office or department concerned who has administrative control of the appropriation against which the proposed expenditure is chargeable is deemed sufficient, except in case of requisition for supplies to be carried in stock which shall be approved by the local chief concerned. 2.0 POLICIES The responsibilities of the Heads of the Requesting Unit, the Budget Unit and the Accounting Unit are hereby set forth as follows: 2.1 The Head of the Requesting Unit shall prepare the Obligation Request (ObR) - Annex A1 or Budget Utilization Request (BUR) - Annex A2 and the Disbursement Voucher (DV) - Annex B. He shall certify on the necessity and legality of charges to appropriations/allotment under his direct supervision as well as the validity, propriety and legality of supporting documents. 2.2 The Head of the Budget Unit shall certify the availability of allotment and obligations incurred in the ObR or  budget and utilization in the BUR 2.3 The Head of the Budget Unit shall maintain the Registries of Allotments and Obligations (RAO) prescribed under the Manual on the New Government Accounting System for National Government and/or the Registry of Budget and Utilization (RBU) - Annex C for income which the agency may use as authorized by law. 2.4 For contract or purchase order, the Head of the Accounting Unit shall certify the availability of funds based on the ObR or BUR duly certified by the Budget Officer. 2.5 The Head of the Accounting Unit shall certify the availability of cash and completeness of supporting documents in the DV. 2.6 The Head of the Accounting Unit shall also prepare the Daily Cash Position Report - Annex D to be submitted to the Head of the Agency.

PCB l

Jul 23, 2017

cv andreea dobre

Jul 23, 2017
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