REQUEST FOR OBLIGATION OF ALLOTMENT(National)(Annex C)

INSTRUCTIONS

1. This form shall be accomplished for each obligation incurred.

2. The Request for Obligation of Allotment (ROA) shall be numbered in the following manner:

109-101-1-1-92yearserial number (start from one (1) every month)monthfundtype of creditor 01 – National Govt. 02 – Local Govt. 03 – Govt. Corp. 09 – Othersallotment classification 1–Personal Services 2-Maintenance and Other Operating Expenses 3-Capital Outlay

3. It shall be accompanied by supporting documents such as payrolls, requisition and issue vouchers, etc.

4. The ROA shall be prepared in triplicate: the original, after it has been recorded in the JAO by the JAOkeeper shall be forwarded to the subsidiary ledger keeper as a Subsidiary Ledger for Obligations Incurred, Obligations Liquidated and Unliquidated Obligations; the duplicate to be attached to the Disbursement Voucher (DV) with the supporting documents; and the triplicate to be retained by the requestor.

5. The three sections of the ROA shall be accomplished as follows:

a. Section A is for the requesting official to complete. The name of the payee, a brief description of the obligation, the program code, allotment class, expense code and corresponding amount as well as the total

amount requested shall be shown in the spaces provided therefor.

b. Section B shall be completed in the Accounting Division. The amount requested shall be checked against the balance of the unobligated allotment, to see if there is sufficient fund to cover the expenditure. If funds are available the ROA shall be assigned an obligation number and the amount approved written both in words and in figures on the space provided duly certified by the Chief Accountant.

c. Section C is accomplished by the subsidiary ledger keeper who shall post in the appropriate columns the date, particulars, details of obligations incurred and the amount of obligations. Liquidation of the obligation shall likewise be posted therein by indicating the date, number and amount of the check issued, number and amount of the Report of Disbursement or other reference if paid in cash. The balance shall be written at the last column.

When the obligation is fully liquidated, any excess certification shall be adjusted by posting the amount in the credit column in parenthesis to bring the balance to zero. This shall be communicated to the JAO keeper who will also record the adjustment directly in the JAO without the need for a Journal Voucher.

6. ROAs which have been fully liquidated or with zero balances shall be filed separately from unliquidated ROAs.