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