30+ Reports REQUIRED by COA to be prepared and submitted by Supply/Property Officers, Cashiers/Disbursing Officers, and Planning Officers

Have you ever thought if the reports you are preparing on a daily, weekly, monthly, quarterly or yearly basis are the ones required by the Commission on Audit (COA) and/or the Department of Budget and Management (DBM)? Or if they are, are you preparing the complete set of reports? Or did your agency properly assign the reports to personnel required by COA and/or DBM to prepare said reports?

Conversely, if you are the State Auditor of the agency, is your auditee agency preparing and submitting the required and complete set of reports?

It is for this reason that we at GABOTAF took an inventory of the accounting books, registries, reports, and statements needed to be prepared and submitted to COA and DBM to help Supply or Property Officers, Cashiers/Disbursing/Collecting Officer, and Planning Officers check if they are preparing and submitting the required and complete set of reports.

Books, Registries, Records, Forms and Reports required to be prepared and submitted to COA by — SUPPLY AND/OR PROPERTY OFFICERS

1. STOCK CARD (SC) (Appendix 58) – The SC is a form used in the Supply and/or Property Division/Unit for each type of supplies to record all receipts and issues made. It shall be maintained by fund cluster.
2. INVENTORY CUSTODIAN SLIP (ICS) (Appendix 59) – The ICS is a form used by the Supply and/or Property Custodian to issue tangible items amounting to less than P15,000.00 to end-user to establish accountability over them.
3. PURCHASE REQUEST (PR) (Appendix 60) – The PR is a form used by the Supply and/or Property Custodian for purchasing goods/supplies/property if the item/s requested is/are not available on stock. It shall be prepared by fund cluster.
4. INSPECTION AND ACCEPTANCE REPORT (IAR) (Appendix 62) – The IAR is a report submitted by the Inspection Officer/Committee and Supply and/or Property Custodian on the inspection and acceptance, respectively, of the purchased supplies/goods/equipment/property.
5. REQUISITION AND ISSUE SLIP (RIS) (Appendix 63) – The RIS shall be used by the Requisitioning Division/Office to request supplies/goods/equipment/property carried in stock and by the Supply and/or Property Division/Unit to issue the items requested.
6. REPORT OF SUPPLIES AND MATERIALS ISSUED (RSMI) (Appendix 64) – The RSMI is a form prepared by the Supply and/or Property Division/Unit to report/summarize all issues of inventories (by stock number) during the day. At the end of the month, all RSMIs shall be consolidated by the Accounting Division/Unit for the preparation of journal entry voucher (JEV). The Accounting Division/Unit and Supply and/or Property Division/Unit shall conduct periodic reconciliation of the SLC and SC to identify and adjust any discrepancy.
7. WASTE MATERIALS REPORT (WMR) (Appendix 65) – The WMR shall be used by the Supply and/or Property Custodian to report all waste materials previously taken up in the books of accounts as assets or in his/her custody so that they may be properly disposed of and derecognized from the books.
8. PROPERTY CARD (PC) (Appendix 69) – The PC shall be maintained in the Supply and/or Property Division/Unit for each class of PPE. The Supply and/or Property Custodian shall record promptly the acquisition (based on the IAR and other supporting documents), issue/transfer/disposal and the description/information about the asset. It shall be maintained by fund cluster.
9. PROPERTY ACKNOWLEDGMENT RECEIPT (PAR) (Appendix 71) – The PAR shall be used in the Supply and/or Property Division/Unit to record the issue of property, plant and equipment (PPE) to end-user. It shall be maintained by fund cluster. It shall be renewed every three (3) years or every time there is a change in custodianship/user of the property.
10. INVENTORY AND INSPECTION REPORT OF UNSERVICEABLE PROPERTY (IIRUP) (Appendix 74) – The IIRUP is a report prepared by the Supply and/or Property Unit as basis to record dropping from the books the unserviceable properties carried in the property, plant and equipment accounts.
11. PROPERTY TRANSFER REPORT (PTR) (Appendix 76) – This form shall be used when there are transfers of property from one Accountable Officer/Agency/Fund Cluster to another Accountable Officer/Agency/Fund Cluster.
12. BIOLOGICAL ASSETS PROPERTY CARD (BAPC) (Appendix 78) – The BAPC shall be kept by the Biological Asset/s Caretaker or Officer-in-charge for each class or type of biological asset to record promptly the acquisition, description, custody, transfer, disposal and other information about the property.
13. QUARTERLY REPORT OF BIOLOGICAL ASSETS (QRBA) (Appendix 79) – The form is used to report the biological asset/s on a quarterly basis by the Biological Asset/s Caretaker of Officer-in-charge for each class or type of biological asset. It shall be prepared quarterly by fund cluster.

Books, Registries, Records, Forms and Reports required to be prepared and submitted to COA by — CASHIERS/COLLECTING OR DISBURSING OFFICERS

1. REPORT OF ADVICE TO DEBIT ACCOUNT ISSUED (RADAI) (Appendix 13) – This report shall be used by the Disbursing Officer to report daily or as often as necessary his/her disbursements made through Authority/Advice to Debit Account (ADA). It shall include cancelled ADA and be maintained by fund cluster. One (1) report shall be prepared for each bank account which shall be the basis for the preparation of journal entry voucher (JEV). The RADAI shall be certified by the Disbursing Officer/Cashier.
2. REPORT OF COLLECTIONS AND DEPOSITS (RCD) (Appendix 26) – The Collecting Officer/Cashier shall prepare this report to record his/her collections and deposits to an authorized government depository bank as of specific date and shall be maintained by fund cluster.
3. CASH RECEIPTS REGISTER (CRReg) (Appendix 27) – The CRReg shall be used by field offices without complete set of books to record the cash collections and deposits in the books of their mother unit (central/regional/division office). The Collecting Officer/Cashier shall maintain this Register to monitor the cash collections and deposits and to summarize the breakdown of receipts/income received as of specific date.
4. CASH RECEIPTS RECORD (CRRec) (Appendix 29) – Each Collecting Officer/Accountable Officer shall maintain this record to monitor his/her accountability. All transactions for the day shall be recorded immediately and a balance (undeposited collection) shall be extracted.
5. CHECKS AND ADVICES TO DEBIT ACCOUNT DISBURSEMENTS RECORD (CkADADRec) (Appendix 34) – The CkADARec shall be maintained by each Disbursing/Accountable Officer, by fund cluster, to record/monitor all checks drawn (MDS or Commercial) and ADAs issued by him/her during the day. Whether released or unreleased, checks/ADAs shall be recorded immediately and the NCA/Bank balance shall be extracted.
6. REPORT OF CHECKS ISSUED (RCI) (Appendix 35) – This report shall be used by the Disbursing Officer to report daily or as often as necessary his/her disbursements made through checks. It shall include cancelled checks and be maintained by fund cluster.
7. CASH IN BANK REGISTER (CBReg) (Appendix 37) – The CBReg shall be used by field offices without complete set of books to record the deposits and payments/checks in the books of their mother unit (central/regional/division office). The CBReg shall be used to record transactions involving the deposits and payments/checks issued charged thereto. It shows the breakdown of payment by expenses class (PS, MOOE, etc.) and by account code. This shall be certified by the Disbursing Officer.
8. ADVICE OF CHECKS ISSUED AND CANCELLED (ACIC) (Appendix 39) – The ACIC is a report prepared and certified by the Disbursing Officer/Cashier and submitted at least daily by an agency/entity to the governmnt servicing bank to enable the payee to encash/negotiate the issued checks.
9. CASH DISBURSEMENTS RECORD (CDRec) (Appendix 40) – This record shall be maintained by each Disbursing/Accountable Officer to monitor the cash advance balance. All transactions for the day shall be recorded immediately. It shall be maintained by fund cluster.
10. REPORT OF CASH DISBURSEMENTS (RCDisb) (Appendix 41) – This report shall be prepared by the Disbursing Officer/Cashier to liquidate his/her cash advances for payment of salaries, wages, honoraria, allowances, and other personnel benefits, current operating expenses, and special purpose/time-bound undertaking. It shall be maintained by fund cluster.
11. LIST OF DUE AND DEMANDABLE ACCOUNTS PAYABLE – ADVICE TO DEBIT ACCOUNT (LDDAP-ADA) (Appendix 42) – The LDDAP-ADA is an accountable form used as an authorization issued by the national government agency/operating unit to the Modified Disbursement System-Government Servicing Bank (MDS-GSB) instructing the bank to debit a specified amount from its available Notice of Cash Allocation (NCA) to pay the creditors/payees listed in the upper portion of the LDDAP-ADA. The “ADA” portion shall be signed by the Cashier/Authorized Official.
12. CASH DISBURSEMENTS REGISTER (CDReg) (Appendix 43) – The CDReg shall be used by field offices without complete set of books to record, monitor and report transactions involving the cash advances/payments charged thereto, and liquidating thereof by disbursing accountable officer.
13. REPORT ON PAID PETTY CASH VOUCHER (RPPCV) (Appendix 49) – The RPPCV shall be prepared by the Petty Cash Fund Custodian (PCFC) to replenish his/her PCF. If the Cashier is also the PCFC, then he/she shall also prepare this report.
14. PETTY CASH FUND RECORD (PCFR) (Appendix 50) – Each PCFC shall maintain this PCFR to record his/her cash advance, utilization and replenishment made and to monitor the PCF balance. If the Cashier is also the PCFC, then he/she shall also prepare this report.
15. PETTY CASH FUND REGISTER (PCFReg) (Appendix 51) – The PCFReg shall be maintained by the Petty Cash Fund Custodian (PCFC) of government units without complete set of books of accounts to monitor/summarize the PCF established/replenished and the disbursements charged thereto.
16. SUMMARY OF LDDAP-ADAs ISSUED AND INVALIDATED ADA ENTRIES (SLIIAE) (Appendix 53) – The SLIIAE is used by the Cash/Treasury Unit to summarize the LDDAP-ADA issued and the invalidated ADA entries and shall serve as advance information to the BTr on the cash requirements of the agency pertaining to their accounts payables.
17. REPORT OF ACCOUNTABILITY FOR ACCOUNTABLE FORMS (RAAF) (Appendix 67) – The RAAF is used by each Accountable Officer to report the result of the physical count of all accountable forms, with or without face value such as checks, stamps, official receipts, LDDAP-ADA, etc., in his/her custody. It shall be prepared monthly and by fund cluster.

Books, Registries, Records, Forms and Reports required to be prepared and submitted to COA by — PLANNING OFFICERS

QUARTERLY PHYSICAL REPORT OF OPERATION (QPRO) – BAR No. 1 (Appendix 16) – The QPRO shall reflect the agency’s/operating unit’s actual physical accomplishments as of a given quarter, in terms of the performance measures indicated in it Physical Plan (BED No. 2). This report shall be prepared capturing all fund sources.

Read our article entitled “Updated Guidelines on the Preparation of Budget and Financial Accountability Reports (BFARS) starting FY 2019” to know more about the deadline of submission of BFARs to COA and DBM.

Several of the above reports should be prepared by fund cluster. Currently, there are seven (7) fund clusters used to classify funds being maintained by government agencies, namely:

1. Cluster 01: Regular Agency Fund
2. Cluster 02: Foreign Assisted Projects Fund
3. Cluster 03: Special Account – Locally Funded/Domestic Grants Fund
4. Cluster 04: Special Account – Foreign Assisted/Foreign Grants Fund
5. Cluster 05: Internally Generated Funds
6. Cluster 06: Business Related Funds
7. Cluster 07: Trust Receipts.

Have we missed a report in the list above? Or do you prepare report/s that is/are not in the list? Tell us in the forum below: