FISCAL DIVISIONFISCAL DIVISION
PSUPT ERWIN C ROBLESPSUPT ERWIN C ROBLES
1.1. ROLE OF FISCAL DIVISION, ODC.ROLE OF FISCAL DIVISION, ODC.
2.2. FUNCTIONS OF THE FISCAL DIVISION.FUNCTIONS OF THE FISCAL DIVISION.
3.3. ORGANIZATION OF THE FISCAL DIVISION.ORGANIZATION OF THE FISCAL DIVISION.
4.4. FUNCTIONS OF THE FISCAL DIVISION SECTIONS.FUNCTIONS OF THE FISCAL DIVISION SECTIONS.
ROLE:
THE FISCAL DIVISION IS THE OFFICE THAT EXECUTES
THE APPROVED PNP BUDGET IN ACCORDANCE WITH THE
AGENCY BUDGET MATRIX AS CONTAINED IN THE GENERAL
APPROPRIATIONS ACT (GAA) FOR THE FISCAL YEAR WHICH
THE SAME IS INTENDED.
THE FISCAL DIVISION PREPARES THE ALLOTMENTS FOR THE FISCAL DIVISION PREPARES THE ALLOTMENTS FOR
THE DIFFERENT PNP UNITS. UPON RECEIPT OF THE GARO/SARO THE DIFFERENT PNP UNITS. UPON RECEIPT OF THE GARO/SARO
FOR PERSONAL SERVICES, IT RECORDS THE APPROPRIATE FOR PERSONAL SERVICES, IT RECORDS THE APPROPRIATE
ENTRIES IN THE ALLOTMENT LEDGER CARD BY ENTRIES IN THE ALLOTMENT LEDGER CARD BY
PROGRAM/PROJECT/ACTIVITY BY TYPE OF PAY AND PROGRAM/PROJECT/ACTIVITY BY TYPE OF PAY AND
ALLOWANCES. THEN IT RELEASES FUNDS TO MAJOR UNITS ALLOWANCES. THEN IT RELEASES FUNDS TO MAJOR UNITS
AFTER PROCESSING AND CONSOLIDATING THE DIFFERENT AFTER PROCESSING AND CONSOLIDATING THE DIFFERENT
PERSONAL SERVICES CLAIMSPERSONAL SERVICES CLAIMS
FOR THE GARO/SARO FOR MAINTENANCE AND OTHER FOR THE GARO/SARO FOR MAINTENANCE AND OTHER
OPERATING EXPENSES/CAPITAL OUTLAY (MOOE/CO), OPERATING EXPENSES/CAPITAL OUTLAY (MOOE/CO),
RELEASES ARE MADE TO THE DIFFERENT PNP UNITS AFTER RELEASES ARE MADE TO THE DIFFERENT PNP UNITS AFTER
COMPARISON WITH THE PROGRAM OF EXPENDITURES OR THE COMPARISON WITH THE PROGRAM OF EXPENDITURES OR THE
APPROVED ANNUAL OPERATING PROGRAM. APPROVED ANNUAL OPERATING PROGRAM.
FOR CAPITAL OUTLAY (CO), RELEASES ARE MADE FOR CAPITAL OUTLAY (CO), RELEASES ARE MADE
AFTER MATCHING WITH THE ANNUAL PROCUREMENT AFTER MATCHING WITH THE ANNUAL PROCUREMENT
PROGRAM. IN ALL THESE ISSUANCES OF ALLOTMENT PROGRAM. IN ALL THESE ISSUANCES OF ALLOTMENT
ADVICES, A COPY MUST BE FORWARDED TO THE ACCOUNTING ADVICES, A COPY MUST BE FORWARDED TO THE ACCOUNTING
UNIT FOR PROPER BOOKING OF THE ALLOTMENTS. UNIT FOR PROPER BOOKING OF THE ALLOTMENTS.
1.1. PROVIDES FISCAL SERVICES TO THE PNP.PROVIDES FISCAL SERVICES TO THE PNP.
2.2. ADMINISTERS THE PENSION, RETIREMENT AND BENEFIT FUNDS.ADMINISTERS THE PENSION, RETIREMENT AND BENEFIT FUNDS.
3.3. ADMINISTERS FUND RELEASES TO HPNP, PROs.ADMINISTERS FUND RELEASES TO HPNP, PROs.
4.4. ADVISES THE COMPTROLLER ON ALL MATTERS PERTAINING TO ADVISES THE COMPTROLLER ON ALL MATTERS PERTAINING TO
PNP BUDGET EXECUTION.PNP BUDGET EXECUTION.
5.5. ACTS ON REFERRALS FROM OTHER UNITS PERTAINING TO ACTS ON REFERRALS FROM OTHER UNITS PERTAINING TO
FISCAL MATTERS…FISCAL MATTERS…
PERSONAL SERVICES SECTION
MAINTENANCE AND OTHER OPERATING
EXPENSES/ CAPITAL OUTLAY SECTION
PRIOR YEAR CLAIMS
SECTION
PENSION AND RETIREMENT
SECTION
CHIEF, FISCAL DIVISIONCHIEF, FISCAL DIVISION
A . PERSONAL SERVICES (PS)
- INCLUDE BASIC PAY, ALL AUTHORIZED ALLOWANCES, BONUS, CASH
GIFTS, INCENTIVES AND OTHER PERSONNEL BENEFITS OF OFFICIALS
AND EMPLOYEES OF THE GOVERNMENT.
B. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE)
- INCLUDE EXPENSES NECESSARY FOR THE REGULAR OPERATIONS OF
AN AGENCY LIKE, AMONG OTHERS, TRAVELLING EXPENSES, TRAINING
AND SEMINAR EXPENSES, WATER, ELECTRICITY, SUPPLIES EXPENSE,
MAINTENANCE OF PROPERTY, PLANT AND EQUIPEMENT, AND OTHER
MAINTENANCE AND OPERATING EXPENSES.
C. CAPITAL OUTLAYS (CO)
- BUDGET/ APPROPRIATIONS INTENDED FOR THE PURCHASE OF
EQUIPMENT, CONSTRUCTION OF BUILDING/ STRUCTURES AND LAND
IMPROVEMENT OUTLAY AND INFORMATION TECHNOLOGY.
CLASSIFICATION OF EXPENSESCLASSIFICATION OF EXPENSES
PREPARES AND ISSUES ALLOTMENTS BASED ON THE APPROVED PREPARES AND ISSUES ALLOTMENTS BASED ON THE APPROVED
AGENCY BUDGET MATRIX (ABM) FOR THE CURRENT YEAR AND AGENCY BUDGET MATRIX (ABM) FOR THE CURRENT YEAR AND
GARO/SARO ISSUED BY THE DBM OF THE SAME YEAR.GARO/SARO ISSUED BY THE DBM OF THE SAME YEAR.
VERIFIES THE VERACITY OF SUPPORTING DOCUMENTS OF CLAIMS VERIFIES THE VERACITY OF SUPPORTING DOCUMENTS OF CLAIMS
ENDORSED BY DPRM THAT ARE NOT PAID THROUGH CFCs BEFORE ENDORSED BY DPRM THAT ARE NOT PAID THROUGH CFCs BEFORE
ISSUANCE OF ALLOTMENTS.ISSUANCE OF ALLOTMENTS.
PERIODICALLY ADVISES THE FISCAL DIVISION CHIEF ON THE STATUS PERIODICALLY ADVISES THE FISCAL DIVISION CHIEF ON THE STATUS
OF PERSONAL SERVICES FUNDS.OF PERSONAL SERVICES FUNDS.
SUBMITS CONSOLIDATED REPORTS ON THE USE OF PERSONAL SUBMITS CONSOLIDATED REPORTS ON THE USE OF PERSONAL
SERVICES FUNDS…SERVICES FUNDS…
- PERSONAL SERVICES -
RECONCILES ITS RECORDS WITH THE ACCOUNTING DIVISION AS TO RECONCILES ITS RECORDS WITH THE ACCOUNTING DIVISION AS TO
THE CHARGES/OBLIGATIONS PERIODICALLY AND AS NEEDED.THE CHARGES/OBLIGATIONS PERIODICALLY AND AS NEEDED.
GIVES TECHNICAL ASSISTANCE TO ALL COMPTROLLERS AND FINANCE GIVES TECHNICAL ASSISTANCE TO ALL COMPTROLLERS AND FINANCE
OFFICERS OF THE DIFFERENT PROs AND BUDGET AND FISCAL OFFICERS OF THE DIFFERENT PROs AND BUDGET AND FISCAL
OFFICERS OF SEPARATE UNITS.OFFICERS OF SEPARATE UNITS.
ATTENDS TO THE NEEDS OF THE CLAIMANTS AND DRAFTS ATTENDS TO THE NEEDS OF THE CLAIMANTS AND DRAFTS
COMMUNICATIONS PERTAINING TO PERSONAL SERVICES FUNDING COMMUNICATIONS PERTAINING TO PERSONAL SERVICES FUNDING
AND REQUIREMENTS…AND REQUIREMENTS…
- PERSONAL SERVICES -
PAY AND ALLOWANCES CLAIMS
1. A. SUBMISSION OF SUPPORTING
DOCUMENTS BY THE CLAIMANTS
B. PREPARATION OF DV AND
REVIEW OF SUPPORTING
DOCUMENTS.
C. PREPARATION OF MEMO FOR
DPRM.
2. EXAMINATION/PROCESSING OF
DV
3. REVIEW NECESSARY
REQUIREMENTS AND REQUEST OF
FUND RELEASE TO DC.
4. ISSUANCE OF ADVICE OF SUB-
ALLOTMENT (ASA)
5. PREPARATION OF
ALOBS/FUNDING OF DV.
6. CERTIFIES THE ALOBS FOR
OBLIGATION. CERTIFIES THE
CORRECTNESS OF CHARGES.
7. PRE-AUDIT.
8. ISSUANCE OF CASH ALLOCATION.
9. JOURNALIZATION.
10. PREPARATION/ISSUANCE OF
CHECK.
11. COUNTER-SIGNING OF CHECK OF
EX-O/DDC/DC
12. SIGNING & RELEASE CHECK
13. REVIEW/RECORDING OF
ABSTRACT
14. POST AUDIT
IMPLEMENTS FISCAL AND FINANCIAL POLICIES AND PROCEDURES IMPLEMENTS FISCAL AND FINANCIAL POLICIES AND PROCEDURES
GOVERNING MOOE FUND MANAGEMENT.GOVERNING MOOE FUND MANAGEMENT.
REVIEWS AND ANALYZES THE PROGRAM OF EXPENDITURES REVIEWS AND ANALYZES THE PROGRAM OF EXPENDITURES
SUBMITTED BY PROGRAM DIRECTORS.SUBMITTED BY PROGRAM DIRECTORS.
REVIEWS AND ANALYZES FUND REQUESTS OF DIFFERENT PROGRAM REVIEWS AND ANALYZES FUND REQUESTS OF DIFFERENT PROGRAM
DIRECTORS/ UNITS PRIOR TO APPROVAL OF DC AND C,PNP.DIRECTORS/ UNITS PRIOR TO APPROVAL OF DC AND C,PNP.
PREPARES MOOE FUND RELEASES TO DIFFERENT PROGRAM PREPARES MOOE FUND RELEASES TO DIFFERENT PROGRAM
ADMINISTRATORS…ADMINISTRATORS…
- MAINTENANCE AND OTHER OPERATING EXPENSES –- CAPITAL OUTLAY -
PREPARES COMPARATIVE REPORTS OF FUND RELEASES MADE TO PREPARES COMPARATIVE REPORTS OF FUND RELEASES MADE TO
THE PROs AND PROJECT ADMINISTRATORS.THE PROs AND PROJECT ADMINISTRATORS.
RECONCILES STATUS OF MOOE FUNDS WITH DIFFERENT PROGRAM RECONCILES STATUS OF MOOE FUNDS WITH DIFFERENT PROGRAM
DIRECTORS / PROJECT ADMINISTRATORS.DIRECTORS / PROJECT ADMINISTRATORS.
MAINTAINS A SUBSIDIARY LEDGER ON OPERATING FUND RELEASES MAINTAINS A SUBSIDIARY LEDGER ON OPERATING FUND RELEASES
TO THE NATIONAL HEADQUARTERS, SEPARATE UNITS AND PROs…TO THE NATIONAL HEADQUARTERS, SEPARATE UNITS AND PROs…
- MAINTENANCE AND OTHER OPERATING EXPENSES –- CAPITAL OUTLAY -
COORDINATES WITH THE CHIEF, REGIONAL COMPTROLLER AND COORDINATES WITH THE CHIEF, REGIONAL COMPTROLLER AND
FINANCE DIVISION (C,RCFD) IN SUBMITTING UNFUNDED PRIOR YEARS FINANCE DIVISION (C,RCFD) IN SUBMITTING UNFUNDED PRIOR YEARS
CLAIMS IN THEIR RESPECTIVE PROs.CLAIMS IN THEIR RESPECTIVE PROs.
CHECKS THE VALIDITY OF ALL UNFUNDED PRIOR YEARS CLAIMS CHECKS THE VALIDITY OF ALL UNFUNDED PRIOR YEARS CLAIMS
REPORTS SUBMITTED BY THE C,RCFD BEFORE PROGRAM MAKING.REPORTS SUBMITTED BY THE C,RCFD BEFORE PROGRAM MAKING.
PREPARES A PROGRAM TO SETTLE ALL PRIOR YEARS ACCOUNTS PREPARES A PROGRAM TO SETTLE ALL PRIOR YEARS ACCOUNTS
BASED ON THE REPORTS SUBMITTED BY THE C,RCFDs AND BASED ON THE REPORTS SUBMITTED BY THE C,RCFDs AND
INDIVIDUAL DISBURSEMENT VOUCHERS TO BE REQUESTED FROM DBM INDIVIDUAL DISBURSEMENT VOUCHERS TO BE REQUESTED FROM DBM
FOR SPECIAL RELEASE OF FUNDS.FOR SPECIAL RELEASE OF FUNDS.
SETTLES UNFUNDED PRIOR YEAR CLAIMS SUBMITTED BY C,RCFDs OR SETTLES UNFUNDED PRIOR YEAR CLAIMS SUBMITTED BY C,RCFDs OR
BY THE INDIVIDUAL OUT OF THE AVAILABLE BALANCES ON PERSONAL BY THE INDIVIDUAL OUT OF THE AVAILABLE BALANCES ON PERSONAL
SERVICES…SERVICES…
- PRIOR YEARS CLAIMS -
IMPLEMENTS PROCEDURES AND POLICIES WITH REGARD TO IMPLEMENTS PROCEDURES AND POLICIES WITH REGARD TO
PENSION AND RETIREMENT BENEFITS OF PERSONNEL.PENSION AND RETIREMENT BENEFITS OF PERSONNEL.
COORDINATES WITH THE DBM TO OBTAIN FUND RELEASES TO COORDINATES WITH THE DBM TO OBTAIN FUND RELEASES TO
SUPPORT RETIREMENT GRATUITIES AND COMMUTATION OF LEAVE OF SUPPORT RETIREMENT GRATUITIES AND COMMUTATION OF LEAVE OF
RETIRED PERSONNEL.RETIRED PERSONNEL.
MONITORS THE SYSTEM OF INTERNAL CONTROL TO PREVENT MONITORS THE SYSTEM OF INTERNAL CONTROL TO PREVENT
IRREGULARITIES IN CONNECTION WITH THE FUNDING OF RETIREMENT IRREGULARITIES IN CONNECTION WITH THE FUNDING OF RETIREMENT
GRATUITIES AND COMMUTATION OF LEAVE OF RETIRED PERSONNEL GRATUITIES AND COMMUTATION OF LEAVE OF RETIRED PERSONNEL
AND TO INTRODUCE OTHER MEASURE AS MAY BE NECESSARY TO AND TO INTRODUCE OTHER MEASURE AS MAY BE NECESSARY TO
STRENGTHEN INTERNAL CONTROL AND SEE TO IT THAT CLAIMS ARE STRENGTHEN INTERNAL CONTROL AND SEE TO IT THAT CLAIMS ARE
SUPPORTED BY NECESSARY REQUIREMENTS…SUPPORTED BY NECESSARY REQUIREMENTS…
- PENSION AND RETIREMENT -
FLOWCHART ON THE PROCESSING OF RETIREMENT & PENSION CLAIMS
BPAD / DPRM
CLAIMS & EXAM SEC. / FS
ACCOUNTING DIV/ DC
MANAGEMENT DIV / DC
RPBS / DC
NCA SEC, BUDGET DIV / DC
ACCOUNTING DIV/ DC
CHECKING ACCOUNT SEC /
FS
DC
CHECKING ACCOUNT SEC /
FS
1. PREPARATION OF VOUCHER
2. PROCESSING OF VOUCHER
3. VERIFICATION OF CANCELLED CFC
4. PRE-AUDIT OF VOUCHER
5. LISTING OF BATCH FOR REQUEST OF FUNDS TO DBM
6. FUNDING / RELEASE OF NFA AND PREPARATION OF ALOBS
7. ISSUANCE OF NFA
8. PREPARATION OF JEV
9. ISSUANCE OF CHECK
10. SIGNATURE OF CHECK
11. SIGNATURE OF CHECK RELEASE TO CLAIMANT
FLOWCHART ON THE PROCESSING OF CAL
PREPARATION OF VOUCHERPRO
BPAD
RPBS / DC
DBM
RPBS / DC
PROs
PROCESSING OF VOUCHER AND VERIFICATION OF DVs
REQUEST OF FUNDS TO DBM
ISSUANCE OF FUNDS
ISSUANCE OF NFA
PROCESSING OF DVs AND ISSUANCE OF CHECKS
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