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

Philippine National Police

www.pnp.gov.ph