General Policy
The Accounting Office adheres various rules and regulation from different oversight agencies such asthe Commission on Audit (COA), Department of Budget and Management (DBM), and others.
Disbursement Policy
The basic requirements applicable to all types of disbursements made by the national government agencies are as follows:
- Existence of a lawful and sufficient allotment certified as available by the Budget officer.
- Existence of a valid obligation certified by the FMO Officer.
- Legality of a valid obligation and conformity with laws, rules and regulations.
- Certification as to the availability of cash and its completeness of supporting documents by the Accountant.
- Approval of the expense by the Chief of Office or by its duly authorized representative.
- Submission of proper evidence to establish the claim.