Processing of Disbursement Vouchers

Supporting documents are reviewed and allotment of obligation is certified.

Office or Division:	Office of the Municipal Accountant
Classification:	Simple/Complex
Type of Transaction:	G2G – Government to Government; G2B – Government to Business; G2C – Government to Citizen
Who may avail:	LGU Employees, Suppliers/Creditors, Other Claimants

CHECKLIST OF REQUIREMENTS	WHERE TO SECURE
2. Documentary checklist and router slip	Office/Department
3. Duly approved Obligation Request (for transactions under General Fund and Special Education Fund)	Municipal Budget Office
4. Complete documentary requirements (as per COA Circular 2012-001)	Where applicable

CLIENT STEPS	AGENCY ACTIONS	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Transmit the checklist and router together with complete supporting documents.	Receive the documents.	None	2 minutes	Ciriaca M. Mendoza Administrative Aide I
	Review and pre-audit the supporting documents. Forward the documents to the Municipal Accountant for final review and approval.	None	30 minutes – simple transaction 2 hours – complex transaction	Myla O. Dela Cruz Accounting Clerk II
	Review the documents and prepare the Disbursement Voucher (DV) and Journal Entry Voucher (JEV).	None	15 minutes – simple transaction 1 hour – complex transaction	Jocelyn A. Sisperez Municipal Accountant
	Record in the logbook and forward the signed DV to Municipal Treasurer’s Office for preparation of check.	None	3 minutes	Ciriaca M. Mendoza Administrative Aide I
	TOTAL (Simple Transaction) (Complex Transaction)	None None	50 minutes 3 hours & 5 minutes