This document outlines the laws and rules regarding expenditures and disbursements from local government funds. It requires certifications from various officials at different stages of the process to validate the appropriation and necessity of funds, availability of funding, and proper supporting documentation. Approval is also needed from the local chief executive or authorized representatives. General guidelines for cash advances to local officials and employees are also provided, stating they must be made in accordance with Commission on Audit rules and regulations.

1. Laws and Rules
on Expenditure &
Disbursements

5. ➢ Certification as to existence of
appropriation that has been legally
made for the purpose by the Local
Budget Officer.
➢ Certification as to necessity,
legality, as well as to the validity,
property and legally of supporting
documents by the head of the
requesting department/office who
has administrative control of the
local fund concerned.

6. ➢ Certification in the Disbursement
Voucher by the Local Accountant
that allotment has been obligated
for the purpose and the
supporting documents are
completed.
➢ Certification in the
Disbursement Voucher by the
Local Treasurer that funds are
available for the purpose.

7. ➢ Approval by the Local Chief
Executive, except for regularly
recurring administrative expenses
such as: payrolls for regular or
permanent employees, expenses
for light, water, telephone and
telegraph services, remittances to
government creditor agencies and
others, where the authority to
approve may be delegated.
➢ Necessary documents supporting
the disbursement vouchers and
payrolls are reviewed by the Local
Accountant/Head Accounting
Unit.

8. ➢ Certification by the Local Treasurer that
Trust Funds are available for
disbursements.
➢ Certification by the Local Accountant that
supporting documents are complete.
➢ Approval by the Local Chief
Executive/authorized
representative/administrator of the Fund.
➢ Necessary documents are attached to
the disbursement vouchers/payrolls.

16. GENERAL GUIDELINES IN THE GRANT AND UTILIZATION OF CASH ADVANCE

17. (A) No cash advance shall be granted to
any local official or employee, elective or
appointive, unless made in accordance
with the rules and regulations as the COA
may prescribe. (Sec. 339, LGC)

18. GENERAL GUIDELINES IN THE GRANT AND UTILIZATION OF
CASH ADVANCE

19. GENERAL GUIDELINES IN THE GRANT AND UTILIZATION OF
CASH ADVANCE

20. GENERAL GUIDELINES IN THE GRANT AND UTILIZATION OF
CASH ADVANCE

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