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Pre-Audit of Disbursement Vouchers - Equipment, Supplies and Materials whose gross amount is above ₱50,000.00

The Pre-Audit Division provides a thorough review of the supporting documents and all its attachments before it will be processed for payment to suppliers. 

Office or Division: Pre-Audit Division
Classification: Simple
Type of Transaction: G2B – Government to Business; G2C – Government to Citizen
Who May Avail: All

CHECKLIST OF REQUIREMENTS
Equipment, Supplies and Materials

  1. Disbursement Voucher (3 Original Copies) from the Requesting Office
  2. Obligation Request (2 Original Copies) from the City Budget Office
  3. Purchase Request (1 Original Copy) from the General Services Office
  4. Canvass Form (1 Original Copy) from the General Services Office
  5. Abstract of Bids (1 Original Copy) from the General Services Office
  6. Purchase Order (1 Original Copy) from the General Services Office
  7. Letter to COA for Review (1 Original Copy) from the Requesting Office
  8. Inspection and Acceptance Report with Delivery Receipt or Charge Invoices (1 Original Copy) from the General Services Office
  9. Requisition and Issue Slip / Property Acknowledgement Receipt / Inventory Custodian Slip (1 Original Copy) from the General Services Office
  10. Approved Activity / Program / Project Design (1 Photocopy) from the Requesting Office
  11. Documentary Requirements of Supplier (Business Permit, DTI, Philgeps Registrations, etc.) (1 Photocopy each) from the Supplier
  12. PPMP from the Requesting Office
  13. BAC Documents/Requirements from the BAC Secretariat 

Drugs and Medicines

  1. Disbursement Voucher (3 Original Copies) from the Requesting Office
  2. Obligation Request (2 Original Copies) from the City Budget Office
  3. Purchase Request (1 Original Copy) from the General Services Office
  4. Canvass Form (1 Original Copy) from the General Services Office
  5. Abstract of Bids (1 Original Copy) from the General Services Office
  6. Purchase Order (1 Original Copy) from the General Services Office
  7. Letter to COA for Review (1 Original Copy) from the Requesting Office
  8. Inspection and Acceptance Report with Delivery Receipt or Charge Invoices (1 Original Copy) from the General Services Office
  9. Requisition and Issue Slip (1 Original Copy) from the General Services Office
  10. Inventory Report or Stock Position Sheet (1 Original Copy) from the City Health Office / DMDTMH – Public Pharmacy
  11. List of Recipients from City Health Office (1 Copy) from the City Health Office
  12. PPMP from the Requesting Office
  13. BAC Documents/Requirements from the BAC Secretariat

Catering Services

  1. Disbursement Voucher (3 Original Copies) from the Requesting Office
  2. Obligation Request (2 Original Copies) from the City Budget Office
  3. Approved Project Proposal with Budgetary Estimate(Photocopy) from the Requesting Office
  4. Purchase Request with Menu (1 Original Copy) from the General Services Office
  5. Canvass Form (1 Original Copy) from the General Services Office
  6. Abstract of Bids (1 Original Copy) from the General Services Office
  7. Purchase Order (1 Original Copy) from the General Services Office
  8. Letter to COA for Review (1 Original Copy) from the Requesting Office
  9. Inspection and Acceptance Report with Delivery Receipt or Charge Invoices (1 Original Copy) from the General Services Office
  10. Requisition and Issue Slip (1 Original Copy) from the General Services Office
  11. Attendance sheet with signature and duly certified by the Head of Office (1 Original Copy) from the Requesting Office
  12. Statement of Account (Supplier) from the Supplier
  13. Certificate of Food Serve signed by the Head of Office (1 Original Copy) from the Requesting Office 
  14. Menu from the Requesting Office
  15. PPMP from the Requesting Office
  16. BAC Documents/Requirements from the BAC Secretariat

Fuel, Oil and Lubricants

  1. Disbursement Voucher (3 Original Copies) from the Requesting Office
  2. Obligation Request (2 Original Copies) from the City Budget Office
  3. Summary of Fuel/Lubricants Purchases and Consumption from the Requesting Office
  4. Approved Trip Tickets from the Driver
  5. Charged Invoice / Delivery Receipt from the Supplier
  6. Purchase Order (1 Original Copy) from the General Services Office
  7. Letter to COA for Review (1 Original Copy) from the Requesting Office
  8. Inspection and Acceptance Report from the General Services Office
  9. Requisition and Issue Slip (1 Original Copy) from the General Services Office
  10. PPMP from the Requesting Office

Repair and Maintenance

  1. Disbursement Voucher (3 Original Copies) from the Requesting Office
  2. Obligation Request (2 Original Copies) from the City Budget Office
  3. Purchase Request (1 Original Copy) from the General Services Office
  4. Canvass Form (1 Original Copy) from the General Services Office
  5. Abstract of Bids (1 Original Copy) from the General Services Office
  6. Purchase Order (1 Original Copy) from the General Services Office
  7. Letter to COA for Review (1 Original Copy) from the Requesting Office
  8. Inspection and Acceptance Report with Delivery Receipt or Charge Invoices (1 Original Copy) from the General Services Office
  9. Requisition and Issue Slip/Inventory Custodian Slip (1 Original Copy) from the General Services Office
  10. Pre and Post Repair Inspection Report from the General Services Office
  11. Waste Materials Report from the General Services Office
  12. PPMP from the Requesting Office
Steps Service Details
1 Client Steps:  The processor submits the completed documents to the PreAudit Division for assessment and verification. 
Agency Action:  Records the documents received in the logbook and check the supporting documents for completeness.  (If complete, stamps “Received” and indicates date of receipt and initials on the stamped "Received" portion. Any incomplete documents will be return to the party concerned.)​​​​​​​
Fees to be Paid:  None ​​​​​​​
Processing Time:  10 Minutes (from receipt)
Person Responsible:  Management Audit Analyst II Office of the City Accountant (OCA)
2 Agency Action:  Conducts pre-audit of the transaction by checking the accuracy, propriety and validity of the documents.​​​​​​​
Fees to be Paid:  None 
Processing Time:  4 Hours
Person Responsible:  Management Audit  Analyst II Office of the City Accountant (OCA)
  Agency Action:  ​​​​​​​For existing claimant, retrieves Index of Payments (IoP) and determines if claim is in order. For first-time claimant, prepared IoP.​​​​​​​​​​​​​​​​​​​​​
Fees to be Paid: None ​​​​​​​​​​​​​​
Processing Time:   5 Minutes​​​​​​​
Person Responsible:  Management Audit Analyst II Office of the City Accountant (OCA) 
  Agency Action:  If prior payments already made on the same claim, return the documents and inform the requesting office/party of prior payment made.​​​​​​​
  Agency Action:  If in order, verifies Obligation Request Slip against Disbursement Voucher (DV). If the amounts are the same, record the details in the IoP. If the amounts differ, documents will be forwarded back to the Budget Office for update of amounts.​​​​​​​
  Agency Action:  Forwards the verified documents to City Accountant.​​​​​​​
Fees to be Paid:  None ​​​​​​​
Processing Time:  5 Minutes​​​​​​​​​​​​​​
Person Responsible:  Management Audit Analyst II Office of the City Accountant (OCA)
  Agency Action:  Reviews and approves the DV. ​​​​​​​
Fees to be Paid:  None ​​​​​​​
Processing Time:  1 Hour ​​​​​​​​​​​​​​
Person Responsible:  City Accountant I Office of the City Accountant (OCA)
  Agency Action:  Records in the Logbook the release of the complete documents to the processor for approval and signature of the City Mayor or her Authorized Representative.​​​​​​​
Fees to be Paid:  None 
Processing Time: 10 Minutes  
Person Responsible:  Management Audit Analyst II Office of the City Accountant (OCA)

Total Fees to be Paid: None
Total Processing Time: 5 Hours, 40 Minutes