Processing of Cash Advance
Processing Cash Advance
To safeguard the use and disposition of the Municipal Government’s assets and to determine its liabilities from claims, pre-audit is undertaken by the Municipal Accountant to determine that all the necessary supporting documents of the vouchers/claims are submitted.
Office or Division: Office of the Municipal Accountant
Classification: Simple
Types of Transaction: G2C- Government to Citizens
G2G- Government to Government
Who may avail: MGO Employees and Barangay
Checklist of Requirements
Process
Step 1
Client/ Disbursing officer submits Disbursement Voucher (DV) for Cash Advance of Salaries and Wages/Honorarium
AGENCY ACTION
Accounting Staff receives and records DV and assigns number
Fees to be Paid: None
Processing Time : 5 minutes
Person Responsible:
Senior Bookkeeper
Data Controller I
Mgmt. & Audit Analyst III
Office of the Municipal Accountant
Step 1.1
AGENCY ACTION
Accounting staff checks allotment control if obligation is backed up by available fund
Fees to be Paid: None
Processing Time : 5 minutes
Person Responsible:
Senior Bookkeeper
Data Controller I
Mgmt. & Audit Analyst III
Office of the Municipal Accountant
Step 1.2
AGENCY ACTION
Accounting staff reviews/processes Disbursement Vouchers, payroll and supporting documents for completeness
Fees to be Paid: None
Processing Time : 10 minutes
Person Responsible:
Senior Bookkeeper
Data Controller I
Mgmt. & Audit Analyst III
Office of the Municipal Accountant
Step 1.3
AGENCY ACTION
Accounting staff returns payroll and supporting documents to client’s office if not complete
Fees to be Paid: None
Processing Time : 5 minutes
Person Responsible:
Senior Bookkeeper
Data Controller I
Mgmt. & Audit Analyst III
Office of the Municipal Accountant
Step 1.4
AGENCY ACTION
Accounting staff prepares Cash Advance Voucher and Journal Entry Voucher (JEV)
Fees to be Paid: None
Processing Time : 1 minute
Person Responsible:
Accounting Clerk I
Data Controller I
Mgmt. & Audit Analyst III
Office of the Municipal Accountant
Step 1.5
AGENCY ACTION
Municipal Accountant check and signs JEV
Fees to be Paid: None
Processing Time : 1 minute
Person Responsible:
Municipal Accountant
Office of the Municipal Accountant
Step 1.6
AGENCY ACTION
Municipal Accountant inspect the completeness of attachments and signs Disbursement Voucher
Fees to be Paid: None
Processing Time : 3 minutes
Person Responsible:
Municipal Accountant
Office of the Municipal Accountant
Step 1.7
AGENCY ACTION
Accounting staff releases Disbursement Voucher to Treasurer’s Office
Fees to be Paid: None
Processing Time : 5 minutes
Person Responsible:
Senior Bookkeeper
Data Controller I
Mgmt. & Audit Analyst III
Office of the Municipal Accountant
TOTAL:
FEES TO BE PAID: NONE
PROCESSING TIME: 39 minutes