FOM Chapter 13 - Financial Policies and Procedures

Page 1

FINANCIAL POLICIES AND PROCEDURES

The proper administration of financial resources during the conduct of the 2022 CAF is a vital aspect of the census operation that should be observed by all personnel tasked to facilitate the monetary claims of census personnel.

This chapter presents the census financial procedures that should serve as guides to expedite payment of financial claims of all census personnel involved in the census, such as the Enumerators (ENs), Team Supervisors (TSs), Assistant Census Area Supervisors (ACASs), Census Area Supervisors (CASs), Assistant Statistician, Information Systems Analyst I (ISA-I), PSO Clerks, Accounting Clerks, Data Processors (Manual and Machine), Data Processing Supervisors, Chief Statistical Specialists (CSS), Regional Statistical Services Office (RSSO), and Provincial Statistical Office (PSO) personnel, and others. The procedures include the release of funds, payment for services rendered, transportation expenses (TE), mode of payment, supporting documents, reporting requirements, and others.

13.1 RELEASE OF FUNDS

The National Censuses Service (NCS) will request the Civil Registration and Central Support Office-Finance and Administrative Service (CRCSO-FAS) to transfer funds to the RSSOs for the 2022 CAF operations. The Budget Division (BD) under the CRCSOFAS will allocate and transfer these funds accordingly. The following are the guidelines in the release of funds:

1. Release of Advice of Sub-Allotment (ASA) and Cash Allocation

a. The ASA, which serves as the authority or guide to incur obligations or expenses for all the 2022 CAF activities will be issued to the RSSOs.

b. A corresponding Notice of Transfer of Cash Allocation (NTCA) will also be released to the RSSO based on the ASA issuance. The NTCA serves as the cash authority for payment of obligations incurred net of five percent (5%) tax, except for traveling expenses.

c. The ASA issuances will be based on the cost estimates provided to the BD by the NCS-Agriculture and Fisheries Census Division (AFCD) Census of Agriculture and Fisheries - Census Project Staff (CAF-CPS) of the Census and Technical Coordination Office (CTCO).

d. Cash allocation will be released through the existing regular account being maintained by the Philippine Statistics Authority (PSA) with the local branch of the Land Bank of the Philippines (LBP).

e. The RSSO will transfer the funds to the concerned PSO immediately after receipt of the NTCA.

2. Incurrence of obligations and/or disbursements of expenditures will be equivalent only to the respective ASA and NTCA received.

Philippine Statistics Authority

2022 Census of Agriculture and Fisheries

13
Chapter

13.2 DISBURSEMENT OF FUNDS

Disbursement of funds shall be made only when there is a need to pay an existing obligation. For every disbursement made, the Cashier/Disbursing Officer (DO) should prepare a corresponding Disbursement Voucher (DV) duly approved by the Regional Director (RD) or the PSO-CSS, as the case may be.

13.3 PAYMENT OF EXPENSES FOR TRAINING

1. In accordance with Executive Order (EO) No. 77 (Appendix 26) dated 15 March 2019, all regular field personnel of the PSA who will attend the 2022 CAF training beyond 50-kilometer radius from the official station shall be allowed an actual transportation expense, subject to applicable supporting documents.

2. All hired personnel or Contract of Service Workers (COSW) will be allowed to travel to conduct training through a Special Order to be issued by the head of office and supported by a Certification of at least the Division Chief or PSO-CSS, that there are no available regular personnel to perform the activity.

COSW is entitled to payment of actual transportation expenses to and from the training through the most practical and economical means, subject to applicable supporting document. Note that hiring any mode of transportation at an excessive rate is prohibited.

3. Each participant in the Second Level Training shall be allocated a maximum amount of Php3,000.00 per day to cover the costs for the training for the lease of venue, inclusive of meals and accommodation, and use of other training equipment such as projector, sound system and others.

4. For the Third Level Training refer to Office Memorandum (OM) No. 2018-40C (Appendix 27) for the allowable rates for meals and training venue.

13.4 PAYMENT OF EXPENSES FOR ENUMERATION/SUPERVISION

1. The RD, CSS, statisticians, and other RSSO/PSO personnel actual traveling expenses are subject to the provisions of EO No. 77.

2. The PSO-CSS shall issue a Special Order (SO) as an authority for the ENs to travel in some special areas and for the purpose of payment for actual transportation expenses rendered. Provision of actual transportation expenses may be allowed for special areas or least accessible areas, subject to availability of funds and approval of PSO-CSS in coordination with the subject matter division.

3. COSW is entitled to payment of actual transportation expenses through the most practical and economical means, subject to applicable supporting document. The 2022 Census of Agriculture and Fisheries Philippine Statistics Authority

150 Field Operations Manual | Chapter 13 – Financial Policies and Procedures

Census Headquarter will be the official station of EN/TS/ACAS/CAS. Note that hiring any mode of transportation at an excessive rate is prohibited. In cases of going to the enumeration area that requires a special mode of transportation (e.g., bancas), a certification that there is no other mode of transportation available in the area, signed by the Municipal/Barangay incumbent official.

Moreover, for transportation that exceeds Php1,000.00, a Contract of Lease of Motor Vehicle/Banca signed by the transport provider is required.

13.5 PAYMENT OF SERVICES RENDERED BY HIRED CENSUS PERSONNEL

A Contract of Service (COS) should be executed between the PSA and the COSWs. The COS stipulates the COSWs’ daily rate following the OM No. 2021-259 (Appendix 28), subject to all applicable revenue regulations or withholding tax. The COSWs will be paid for the number of days or months that they have rendered services, including the days spent for training.

Note: * - With 20% premium for COSWs in addition to Daily Wage Rate.

Note: * Daily wages of EN and TS based on OM 2021-259 plus Php10.00 for insurance coverage.

** Assumes Php 300 per month, assumes 2 months coverage for enumeration Aside from daily wages, the EN, TS, ACAS, and CAS are entitled to reimbursement of actual transportation expenses subject to usual auditing rules and regulations, authorization of RD/PSO-CSS, and corresponding required documents (Travel Order, Itinerary of Travel, etc.) based on COA Resolution 2021-044 dated 28 Dec 2021

(Guidelines Governing the Audit of Traveling Expenses of Personnel Hired Under

Philippine Statistics Authority

2022 Census of Agriculture and Fisheries

Field Operations Manual | Chapter 13 – Financial Policies and Procedures 151
Designation Daily Wage Rate (in Php) RSSO/PSO Assistant Statistician* 1,153.00 PSO Information Systems Analyst I* 1,591.00 PSO Clerk* 851.00 PSO Accounting Clerk* 851.00 Data Processing Supervisor 798.00 Data Processor 668.00
Table 13.1. Daily Wage Rate for 2022 CAF Office-based Personnel
Designation Daily Wage Rate* (in Php) Maximum Daily Transportatio n Expense (in Php) Communicatio n Allowance** (in Php) Nationa l Capital Region Region III and Region IVA Other Regions Enumerator 654.00 514.00 501.00 80.00 600.00 Team Supervisor 714.00 574.00 561.00 110.00 600.00 Assistant Census Area Supervisor 764.00 614.00 611.00 140.00 600.00 Census Area Supervisor 814.00 664.00 661.00 140.00 600.00
Table 13.2. Daily Wage Rate for 2022 CAF Field Personnel

JO/COS). For absence of receipt, the maximum amount to be paid within 50 km radius will be based on the proposed maximum daily transportation rates with required submission of Certification of Expenses Not Requiring Receipts (CENRR).

Further, EN, TS, ACAS, and CAS are also allowed to claim communication allowance of a maximum of Php300.00 per month with required submission of an official receipt, used prepaid card, or CENNR.

An honorarium of one thousand five hundred pesos (Php1,500.00) shall be given to the Punong Barangay or his/her duly authorized representative at the end of enumeration period. For this purpose, the PSO-CSS and PSO personnel should have the list of Punong Barangays or duly authorized representatives in their respective cities/municipalities. The provision of honorarium will be given to sample barangays only where household interviews were conducted.

13.6 MODE OF PAYMENT

All payments made in connection with the 2022 CAF operations will be subject to existing accounting and auditing rules and regulations. In particular:

1. The RSSO/PSO should issue checks/List of Due and Demandable Accounts Payable-Advice to Debit Accounts (LDDAP-ADA) as payment for the following expenditures, chargeable against the CAF account:

a. Wages

b. DTE/per diem

c. Suppliers for goods and services, including lease of venues

d. Issuance of cash advance (CA) to the Cashier/DO.

2. The payment of services to hired personnel may be paid out of CA, which should be issued by the Cashier/DO.

13.7 RECOMMENDED PAYMENT OF CLAIMS AND REQUIRED SUPPORTING DOCUMENTS

The payment for services of COSWs during training, enumeration, and supervision shall be made in accordance with the following schedule:

2022 Census of Agriculture and Fisheries Philippine Statistics Authority

152 Field Operations Manual | Chapter 13 – Financial Policies and Procedures

Table 13.3. Payment of Claims and Requirements

Payment Coverage Supporting Documents

1st Payment: After submission of complete requirements of EN/TS/ACAS/CAS to the PSO Accounting Unit

Wages (training), including actual Transportation Expenses, as the case may be

 Notarized Service Contract

 Attendance Sheet

 Training Report (CAS)

 Eight (8) days training for EN/TS

 17 days training for CAS/ACAS

 Certificate of Appearance

 Certificate of Travel Completed

 Official Receipt (OR)/Certificate of Expenses not Requiring Receipt (CENRR)/Reimbursement Expense Receipt (RER)

 Itinerary of Travel (for actual transportation expense)

Date of Submission to PSO Accounting Unit: within five (5) working days after last day of coverage/enumeration

Indicative date of 2nd Payment: Within 20 working days after date of receipt of complete requirements

Wages (Enumeration): 04 to 09 September

2023

 Daily Time Record (DTR)

 Certificate of Appearance

 CAF Form 13/14/15 Daily/weekly accomplishment report showing the required 6-day output

Date of Submission to PSO Accounting Unit: within five (5) working days after last day of coverage/enumeration

Indicative date of 3rd Payment: Within 20 working days after date of receipt of complete requirements

Wages (Enumeration): 11 to 30 September

2023

 Daily Time Record (DTR)

 Certificate of Appearance

 CAF Form 13/14/15 Daily/weekly accomplishment report showing the required 18-day output

Date of Submission to PSO Accounting Unit: within five (5) working days after last day of coverage/enumeration

Indicative date of Last Payment: Within 20 working days after date of receipt of complete requirements

Wages (Enumeration): 02 to 25 October 2023

 Daily Time Record (DTR)

 Narrative Report (TS/ACAS/CAS)

 CAF Form 13/14/15 Daily/weekly accomplishment report showing the required remaining output

 CAF 16 Spotcheck/Reinterview Record (TS/ACAS/CAS)

 CAF 17 Observation Record (TS/ACAS/CAS)

 CAF 21 Certification of Punong Barangay

 CAF 22 Certificate of Work Completed

 CAF 23 Summary of Report on Field Supervision (ACAS/CAS)

 CAF 25 Clearance

 Certificate of Appearance from barangay official

 Certificate of Travel Completed

Philippine Statistics Authority

2022 Census of Agriculture and Fisheries

Field Operations Manual | Chapter 13 – Financial Policies and Procedures 153

Payment Coverage

Supporting Documents

 Tablet with complete accessories/ID/Manuals

 Accomplished questionnaires and unused census materials/forms

Note: The schedule may not be followed for a justifiable reason such as when there is delay in the submission of supporting papers.

During payment of wages/claims the designated RSSO/PSO personnel must ensure completeness of documents as required under existing accounting and auditing rules and regulations.

Any claim for reimbursement of actual transportation expenses should be supported by the pertinent documents stated above.

13.8 MONITORING OF 2022 CAF FUNDS

All funding allocations received, and expenses incurred should be reported using the Financial Monitoring Report Form. This should be done to provide the management with information on the funds allocated, transferred, and utilized by item of expenditure and by activity. The utilization rate of 2022 CAF funds by item of expenditure should be generated. A sample of the Financial Monitoring Report is shown in Figure 13.1.

The inputs in this form, which should be provided by the AFCD, BD, RSSO, and PSO are as follows: Column Number Title

a. To be provided by the AFCD:

2022 Census of Agriculture and Fisheries Philippine Statistics Authority

154 Field Operations Manual | Chapter 13 – Financial Policies and Procedures
Figure 13.1 Financial Monitoring Report
Description

Column Number Title Description

1 Activity/Sub-object

2 Amount Requested by the NCS for Transfer to the RSSO with Breakdown by Activity/Sub-object

b. To be provided by the BD:

3 Amount Transferred by the BD to the RSSO with Breakdown by Activity/Sub-object

c. To be provided by the RSSO:

4 Amount Received by the RSSO with Breakdown by Activity/Sub-object

5 Amount Transferred by the RSSO to the PSO with Breakdown by Activity/Sub-object (Provided by the RSSO)

d. To be provided by the RSSO/PSO:

6 Amount Utilized per Activity/Sub-object (Including Date)

7 Fund Utilized (Month)

8 Proportion of Budget Utilized by the RSSO/PSO

A listing of all activities and sub-objects of expenditure.

The amount requested by the NCS for fund transfer to the RSSO for every activity and sub-object of expenditure.

The amount transferred by the BD to the RSSO.

The amount received by the RSSO from BD.

The amount transferred by the RSSO to the PSO.

The amount received by the PSO from the RSSO.

The month when the fund utilized for the activity/sub-object.

The proportion of budget used by the RSSO/PSO.

The PSO should prepare and submit the first Financial Monitoring Report (in excel file by region) covering the training and enumeration activities to the RSSO for consolidation, 25 days after the last day of enumeration. The next financial report covering data processing and other post-enumeration activities should be submitted to the RSSO for consolidation, 25 days after the last day of data processing.

The Financial Monitoring Report for the region/province/highly urbanized city should follow this filename convention:

2022CAFFMR1Rrr.xls

2022CAFFMR1Pppp.xls

2022CAFFMR1Hhuc.xls

where:

2022CAFFMR1 - keyword for 2022 CAF Financial Monitoring Report 1, covering the training and enumeration activities

2022CAFFMR2 - keyword for 2022 CAF Financial Monitoring Report 2, covering data processing and other post-enumeration activities

R/P/H - R is the prefix for region; P is the prefix for the province; H for highly urbanized city (HUC)

rr/ppp/huc - rr is the two-digit code for the region ppp is the three-digit code for the province huc is the three-digit code for the HUC

Field Operations Manual | Chapter 13 – Financial Policies and Procedures 155
Philippine Statistics Authority 2022 Census of Agriculture and Fisheries

13.9 PROCESS FLOW OF PAYMENT FOR LOST TABLET

Refer to the below process flow for the payment of lost tablet.

EN/TS to inform the PSO Property Custodian/ Accountable Officer regarding the lost tablet.

PSO Property Custodian will prepare a report on the information of lost tablet/s to be submitted to PSO Accountant/ Bookkeeper

The PSO-Accountant/ Bookkeeperwill compute for the depreciated replacement cost of the tablet. He/She will prepare the Order of Payment to EN/TS.

The EN/TS will pay at the PSO Cashier Office.

The PSO Cashier will issue an official receipt for the payment made by the EN/TS.

The EN/TS shall give a copy of the official receipt to the PSO Property Custodian.

The PSO Property Custodian shall prepare and submit the "Report of Lost, Stolen, Damaged or Destroyed Property" to the CO-GSD-Property Unit.

The PSO Cashier shall deposit the payment of EN/TS to the Bureau of the Treasury (BTR).

The PSO Cashier shall prepare the "Reports of Collection and Deposit (RCD)". He/She shall submit a copy to COA and PSO-Accountant/Bookkeeper.

2022 Census of Agriculture and Fisheries Philippine Statistics Authority

156 Field Operations Manual | Chapter 13 – Financial Policies and Procedures

Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.