PDF- -The role of envy in ultimatum games - Martin Strobel - C92-389



1992 TO



and Offices of the National Government,

Heads of Governing Boards of Government-owned or Controlled Corporations

Chief Accountants/Corporate Treasurers

Provincial Governors

City and Municipal Mayors

Local Treasurers,


COA Directors,


all other Fiscal Officers and all others concerned


Restating with modifications COA Circular No


and prescribing the use of the Disbursement Voucher,

General Form No


The revision of the voucher was prompted by the need to update,

simplify and minimize the number of signatories in the Disbursement Voucher and to make it more effective and responsive to the requirements of Republic Acts No

the Code of Conduct and Ethical Standards for Public Officials and Employees and the Local Government Code of 1991,

Voucher Preparation

The Voucher should be prepared in Triplicate copies or more if necessary

The use of the attached new Disbursement Voucher,

General Form No

with the following modifications,

Boxes for "Prepared by and Upon Request/Direction of and Date Prepared" are deleted

The "Voucher No

" box shall indicate the number of the voucher in accordance with COA Circular No

which prescribes the Voucher Numbering System

The voucher number shall be indicated on the face of the voucher and on every supporting document

The "Paying Agency" box shall indicate the name of the Department/Bureau or Office,



which shall pay the expenditures

The "Name and Address of Claimant" box shall indicate the identity of the payee or creditor and his place of residence or office

The "Employee No

/TIN" box shall indicate the Employee No

if the claimant is an employee of the paying agency or the Taxpayer Identification Number in case the claimant is not an employee of the paying agency,

The "Particulars of Payment" box shall indicate a brief description of the nature of the transaction for which payment is to be made,

indicating in words the amount proposed to be paid

The "Amount" box shall indicate the net and exact money value to be paid

Acknowledgement of receipt of supplies,

or property in the Sales Invoices or Certificate of Acceptance,

Requisition and Issue Voucher,

Purchase Request,

Boxes Nos

This box shall be signed by the responsible Officer having direct supervision and knowledge of the facts of the transaction

This box shall be accomplished by the Accountant or other equivalent Officials in the Government Owned or Controlled Corporation

The "journalized by" and "indexed by" section shall be signed or initialed by the Accountant or his duly designated subordinates

In the case of the Local Government Units,

approval of the Disbursement Voucher by the Local Chief Executive himself shall be required whenever local funds are disbursed,

except in cases of disbursements involving regularly recurring administrative expenses such as payrolls for regular or permanent employees,

telephone and telegraph services,

remittances to government creditor agencies such as the GSIS,

National Printing Office,

Procurement Service of the DBM and Others

The "Allowed in Audit" box is for the exclusive use of the COA Auditor

The "Received From" of the voucher shall be accomplished by the claimant or his authorized representative after actual receipt of cash or check

The details of the "Check" portion shall be immediately indicated after the check preparation

The "Official Receipt" portion shall be accomplished by the Releasing Officer after the claimant had affixed his signature

The cash or check shall be released only to the payee or his duly authorized representative

In the case of the Local Government Units,

the certification of the Accountant,

and the Treasurer in the request for Obligation of Allotment (ROA),

shall serve as their certification on the Disbursement Voucher as required by the Law

Names of documents accompanying the Disbursement Voucher shall be marked "X" and initialed by the accountant or the reviewer on the reverse side of the voucher

Original supporting documents,

Paid vouchers,

including its supporting documents,

shall be perforated and conspicuously stamped Paid by the Cashier

The stamp shall provide space for the number of the check issued and date of actual payment,

and its size should be 2" X 3"

The Number of the signatories in the Disbursement Voucher before payment could be made is reduced to three (3)

Document Checklist at the Back of the Voucher

The checklist at the back of the voucher enumerates the mandatory minimum supporting documents for the selected transactions

It should be clear,

that the submission of the supporting documents enumerated under each type of transaction does not preclude reasonable questions on the funding,

necessity or economy of the expenditure or transaction

Such questions may be raised by any of the signatories to the voucher

The demand for additional documents or equivalents should be in writing

A blank space is provided for additional requirements,

and if authorized by any law or regulation

If the space is insufficient,

separate check may be used and attached to the voucher

Initials of Reviewers Column

Voucher reviewer should affix their initials in the column provided after verification for completeness of the supporting documents

Documentation of Claim not Covered by the Checklist

Constraints of space prevent the inclusion of all transactions in the checklist of supporting documents

As to the transactions not covered by the checklist reference should be made to the Government Accounting and Auditing Manual (GAAM) and other COA issuances

Terminal Leave In the case of Terminal Leave,

Fiscal's Clearance and the Affidavit that there is no pending criminal case (R

Transitory Provision

To avoid unnecessary losses and wastage of government supplies,

and as an interim control to ensure that Agencies of the government shall first exhaust the existing stock of the old Disbursement Voucher,

all requisitions for the new Disbursement Voucher should be coursed thru the Resident Auditor who shall verify the existing stock of the old Disbursement Voucher

In case there still remains a sizeable stock of the old Disbursement Voucher,

the Auditor shall advise the Agency Head to hold-in-abeyance the said requisition


the new Disbursement Voucher shall be used

Repealing Clause

All COA Circulars,

Memoranda and other issuances inconsistent herewith are hereby revoked accordingly


This Circular shall be effective immediately subject to the conditions specified in Paragraph 7 hereof

Commissioner (SGD


Commissioner (SGD


Chairman Attachment: DISBURSEMENT VOUCHER,



C9 ACERT 264 ekW/ 330 kVA 50 Hz - Energy Power Systems

C9 3 MARINE PROPULSION ENGINE 476 bhp 355 bkW 2300 rpm 416 bhp 310 bkW 2100 rpm 375 bhp 280 bkW 1800 rpm SPECIFICATIONS Note Do not use these dimensions for installation design See general dimension


SrnDS Ched - barcagov

federalreserve gov CA Letter 15 10 pdf ca 15 – 10 october 21, 2015 to the officers and managers in charge of consumer affairs sections and to each domestic and foreign banking organization supervised by the federal reserve calhr ca

CA 9º ano

Canguru de Matemática 2015 - Darwin

PDF programa ca nota 20 premiados 9º ano posição Credito Agricola credito agricola pt NR rdonlyres 70074B58 0 9Ano pdf PDF PROGRAMA CA NOTA 20 PREMIADOS 9º ANO Credito Agricola credito agricola pt

C.A. BIXIO - MAMMA - 1943

3-2019 Vocal, A-Fan, pp 20-53 - Holdridge Records

Powered by the California Digital Library strong and abrasive, as in Uno ( 1943), in which he curses his pain, or the The pain of life, oh mamma mia! the guitar in Il tango delle capinere (Bixio Cherubini), or the

CA Blues (Milan Oklopdzic-1987)

Билтен 2015 - Народна библиотека Стеван Сремац - Ниш

Aug 21, 2013 Stockholm The Swedish Academy, 1987 2 Oklopdžić, published in 1981, with the title in English, Ca Blues Oklopdžić, Milan, CA Blues  Milan Oklopdžić imala je u Sjedinjenim Američkim Državama

CA Duttilità Estratti Cosenza Manfredi Pecce

Vulnerabilità sismica di ponti multi campata in CA e in CAP - Unipd

5 giu 2007 Indagine Sperimentale sulla Risposta Inelastica di Elementi in C A Riparati con G M Verderame, C Mariniello, E Cosenza, G Manfredi Chairman Maria Rosaria Pecce, Giuseppe Campione Indagine Sperimentale sulla Duttilità dei

CA Final Audit by Sumit Aggarwal

(Set up by an Act of parliament) - idtc-icais3amazonawscom

taxguru in wp content uploads 2014 12 CA Final I am indeed glad to know that CA Sumit Kumar Aggarwal has authored "A Complete Guide For Advanced Auditing" for CA Final students He has covered the various Standards and other topics meticulously He has taken pains to include

CA Final - Direct Tax Laws Vol. II

Impact of Tax Administration on Government Revenue in a

pelarhotu files wordpress 2015 10 taxmann Practice Manual by – K R Chandratre Snow white Direct Tax Laws for CA Final ( New Syllabus ) by T N Manoharan , G R HARI Taxmann Student Guide To Auditing Standards For CA Final By D S Rawat COMMON

CA Final ISCA Summary Notes

Download Ca Ipcc Question Paper Nov 2009 PDF

casansaar files 1375350964Set II CA Final Deterministic system Probabilistic system gives exact output operate in a predictable manner behavior of the system is known with finappfiles files wordpress 2017 01 audit CHAPTER X Audit and Auditors

Home back Next