SOP

1. Accounting Section – Operational Manual Page 1
DOH – Camarines Sur Treatment and Rehabilitation Center
PURPOSE
 To establish a set of policies and operating procedures in the utilization and disbursement
of available funds of the Center
SCOPE
 This covers all available funds of the Center.
OBJECTIVES
 To standardize the policies and operating procedures in the utilization and disbursement of
available funds of the Center
RESPONSIBILITY
 Office of the Chief of Hospital II
 Accounting Section
 Budget Section
 Office of the Supervising Administrative Officer
 Cash Operations Section
 All Sections as Claimants
POLICIES AND PROCEDURES
Preparation of Disbursement Voucher (DV)/ Payroll and Obligation Request and Status (ORAS)/
Budget Utilization Request (BURs)
1. As a general policy, Disbursement Voucher/Payroll and Obligation Request and
Status/ Budget Utilization Request and Status shall be prepared in the Division/Section
where occurrence of said expenses or activities emanates. It may be prepared by the
claimant itself (for internal creditor) or by the person’s responsible for the said activity
(for external creditors).
2. The Disbursement Voucher/payroll shall be prepared in triplicate (3) copies, one (1) for
the Accounting Section’s file, duplicate copy for attachment of ORAS/BURs to be filed
by the Budget Section and the Original Copy for approval of the Chief of Hospital II and
submission to COA following the pre-defined processes enumerated in the Standard
Operating Instruction provided by the Cashier and Accounting Section.
3. The Obligation Request and Status (ORaS)/ Budget Utilization Request and Status
(BURs) shall be prepared in triplicate (3) copies, one (1) for file of the Center and the
original copy for approval by the Head of the Budget Section and files thereat for
DEPARTMENT OF HEALTH
CAMARINES SUR TREATMENT AND REHABILITATION CENTER
BRGY. PAMUKID, SAN FERNANDO, CAMARINES SUR
UTILIZATION AND DISBURSEMENT OF FUND
POLICY AND OPERATING PROCEDURE
ADMINISTRATIVE DIVISION/ACCOUNTING SECTION
(ANNEX C)
Proposed By Approved By Implementation Date No. of Pages
MARIA AVEGAIL Q. BALANE, CPA MARIA LOURDES M. ANSON, MD,DPCAM 5

2. Accounting Section – Operational Manual Page 2
DOH – Camarines Sur Treatment and Rehabilitation Center
reference purpose. It is therefore the responsibility of the claimant/s or the person/s
who prepared the DV and ORaS/BURS to see to it that all the necessary documents
are attached to the DV before the same is submitted to their respective Chief of
Division for recommendation.
4. Hence, to ensure timely payment of claims, preparation and submission of
Disbursement Voucher (DV) and Obligation Request and Status (ORAS)/Budget
Utilization Request and Status (BURs) for processing before the Accounting Section
and approval of the Chief of Hospital II shall be done through the following:
Nature of Expense
Division / Section / or Unit Responsible in the
Preparation of DV and ORaS/BURs
Payroll for Salaries and Wages of Regular
Employees and Job Order Workers (JOW) / RATA
/ Cell Card Allowance / DV and ORAS/BURS for
1st Salary / HAZARD PAY/Longevity Pay/ Other
Personnel welfare benefits e.g. Payment for
Accident Insurance Premium
Personnel Section
Cash Advances for Salaries / Wages and other
activities that may require C/As / Fidelity Bond Cashier Section
Liquidation Report for Cash Advances Claimant
Order of Payment Accounting Section
Petty Cash Fund Designated Petty Cash Custodian
Retirement and Terminal Leave Benefits Budget Section
Traveling Expenses Claimant
Catering Services Assigned Secretariat of the activity
Procurement of Drugs and Medicines / Laboratory
Supplies and Reagents /Office Supplies and IT
Supplies / Janitorial and Construction Supplies /
Release of Retention in the procurement of Goods
Supply Section
Internet Services General Services Unit
Cables / Light and Water Bills / Gasoline and

3. Accounting Section – Operational Manual Page 3
DOH – Camarines Sur Treatment and Rehabilitation Center
other oil products used (except for consumption of
PHTs) / Security Services / Repair and
Maintenance of Motor Vehicles / Insurance of
Motor Vehicles
General Services Unit
Advertising / Printing and Binding Requesting Division or End-User/Supply Section
Auditing Services COA Resident Auditor
Claims of Contractor for Infrastructure Projects
including Repairs / Renovation and Upgrading of
Facilities
Infrastructure Unit/General Services Section
5. The claimant/ section shall forward the voucher/payroll to the HIMS section for
attachment of numbered routing slip, if none is still attached. HIMS or any responsible
section shall forward the same with corresponding supporting documents to the
Accounting Section for processing.
6. The Accounting Staff shall number the voucher/payroll and record it in the
corresponding logbooks.
7. Accountant shall process the voucher/payroll and verify the veracity of the supporting
documents attached. The voucher/payroll with the supporting documents, after
processing by the Accounting Section, shall be forwarded to the Budget Section for
verification. After verification, the Budget Section shall forward the voucher/payroll to
the Office of Chief of Hospital II for approval. The Office of Chief of Hospital II shall
forward the same to the Cash Operations Section for preparation of Advice to Debit
Account and/or payroll register.

4. Accounting Section – Operational Manual Page 4
DOH – Camarines Sur Treatment and Rehabilitation Center
FLOWCHART
Preparation of DV/payroll by
claimant/ section
Attachment of numbered routing slip
HIMS/ Responsible Section to forward
DV/payroll to Accounting Section
Numbering and recording of DV/Payroll
Processing of DV/Payroll and
the supporting documents
DV/payroll to be forwarded to the
Budget Section
START
t
END
t
Budget section to verify and after
verification, forward to the Office
of Chief of Hospital II for approval
After approval, Cash Operations
Section to prepare ADA and/or
payroll register

5. Accounting Section – Operational Manual Page 5
DOH – Camarines Sur Treatment and Rehabilitation Center
ATTACHMENTS
 DISBURSEMENT VOUCHER (DV)
 OBLIGATION REQUEST AND STATUS (ORAs)
 BUDGET UTILIZATION REQUEST AND STATUS (BURs)
 PAYROLL
REFERENCE
 Government Accounting Manual (COA Circular no. 2015-007 dated October 22, 2015)