What’s the appropriate thing to do when you’re directed to process a Disbursement Voucher with incomplete supporting documents?
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Government Accountants, Budget Officers, Treasurers and Auditors’ Forum
What is the best option? signing the voucher with attached objection letter, cc: COA-auditors? or not signing it at all with attached reservation letter?
PD 1445
Section 106. Liability for acts done by direction of superior officer. No accountable officer shall be relieved from liability by reason of his having acted under the direction of a superior officer in paying out, applying, or disposing of the funds or property with which he is chargeable, unless prior to that act, he notified the superior officer in writing of the illegality of the payment, application, or disposition. The officer directing any illegal payment or disposition of the funds or property shall be primarily liable for the loss, while the accountable officer who fails to serve the required notice shall be secondarily liable.
for LGU
RA 7160
Section 342. Liability for Acts Done Upon Direction of Superior Officer, or Upon Participation of Other Department Heads or Officers of Equivalent Rank. – Unless he registers his objection in writing, the local treasurer, accountant, budget officer, or other accountable officer shall not be relieved of liability for illegal or improper use or application or deposit of government funds or property by reason of his having acted upon the direction of a superior officer, elective or appointive, or upon participation of other department heads or officers of equivalent rank. The superior officer directing, or the department head participating in such illegal or improper use or application or deposit of government funds or property, shall be jointly and severally liable with the local treasurer, accountant, budget officer, or other accountable officer for the sum or property so illegally or improperly used, applied or deposited.
Just politely decline. Remember you are certifying the completeness of the documents.. However for humanitarian purposes accountants can weigh things and ease the processing to facilitate the transaction but ensure strong internal controls are in place that all paid DVs are submitted to COA with all its required documentations
If no supporting documents or incomplete supporting documents at all, notify the Superior Officer in writing of the “illegality” of the payment, application or disposition. (Sec. 106, P.D.1445)
Sign in protest.. or with reservation.
Strictly speaking, payment should not be processed for claims with incomplete supporting documents.
But in practice, merong mga Accountants na flexible sa SDs lalo’t alam naman nila na maisusubmit ito prior to submission of the DVs to the Auditor.
However, dapat magaling ang judgement ni Accountant kasi sya ang responsable dito.
Evaluate, list missing SDs then return for compliance. This is the right way.
Make a waiver addressed to head of agency & cc to coa stating the irregularity in the transaction to relieve you of the accountability..