By: Aubrey Fhe D. Sagban, LGU- Balbalan
Do you ever wonder how Non- IU schools utilize their downloaded funds from the Division Office? Before answering this question, let’s have a quick view of how the funds are allocated per school. First, a 3- year plan called School Improvement Plan (SIP) is formulated for specific interventions in order to establish a unified vision for a school, assess its needs, and then outline a program to resolve all the issues uncovered. From there, an Annual Implementation Plan (AIP) and Annual Procurement Plan (APP) is created based on pieces of evidence, results, and intended outcome for the learners. Then these plans are submitted to the Division Office for approval and downloading of funds.
Upon approval of the APP, under DepEd Order No. 8 series of 2019, said funds shall be used to finance expenses for graduation rites, moving up or closing ceremonies, and recognition activities; fund supplies, rental and minor repairs, consumables for teachers and students deemed necessary in the conduct of classes and learning activities; procure semi- expandable items worth less than P50,000.00 such as printers, photocopying machines, among others.
However, said DepEd Order reiterated further that in no case shall downloaded funds be used to procure school seats and teacher’s tables and chairs, except for school furniture which is not procured/provided by the Central, Regional, or School Division Offices.
Hence, funds downloaded to schools should only be utilized based on the provided APP.
As stated in Sections 7.2 and 7.4 of the Implementing Rules and Regulations (IRR) of R.A 9184, no procurement shall be undertaken unless it is in accordance with the approved APP, including approved changes thereto. Changes to the APP may be undertaken every six months or as often as may be required by the Head of Procuring Entity and inform the Project Procurement Service in writing so that the APP would be adjusted and the corresponding projects shall be scheduled.
When all is set, funds can already be disbursed with the use of procurement forms. When these documents are complete and signed by the responsible parties and accountable officers, receipts, photocopies of checks, pictures, and copies of supplier’s PhilGEPS and business permits are attached to the Liquidation Report.
After that, Cash Disbursement Register (CDR) is prepared and submitted together with the Liquidation Report to the accounting office. The CDR is a record of all outflows of cash paid in exchange for the procurement of goods or services through the issuance of checks. When the downloaded fund in the given quarter is at least 75% liquidated (i.e. LR is submitted and approved by the accounting office), the fund allotted for the next quarter is downloaded and the same process takes place.
Succinctly, cash advances from the approved APP are utilized and liquidated based on the guidelines and procedures provided by COA, DBM, and DepEd. Attachments and completeness of documents must be ensured for the Liquidation Report to be approved, and CDR is prepared to record all issued checks as payments to suppliers for goods or services procured.
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