DBM CIRCULAR LETTER NO. 93-10, December 10, 1993
[ DBM CIRCULAR LETTER NO. 93-10, December 10, 1993 ]
VALIDITY OF NOTICE OF CASH ALLOCATION (NCA) RELEASES AND SUBMISSION OF LIST OF ADVICE OF CHECKS ISSUED AND CANCELLED (ACIC)
1.0 Purposes
1.1 To remind agencies of the validity of NCA releases during the year.
1.2 To provide guidelines on the submission of a list of ACIC in order to facilitate preparation of management reports regarding agencies’ actual disbursements.
2.0 Guidelines
2.1 Validity of NCAs
2.1.1
Agencies shall follow the provisions of Circular Letter No. 91-10 dated November 22, 1991 pertaining to the procedural guidelines on the validity of NCA and the processing and release of NCA for payment of unpaid obligations/prior years accounts payable.
2.1.2
As provided under Item 1.0 of National Budget Circular No. 430 dated December 1, 1993, the last day of issuance by DBM of NCA shall be December 20 of each calendar year. Hence, all requests that will require issuance of NCA must be received by DBM five (5) working days before December 20 to give ample time for the processing of the same. Requests received after said cut-off date shall be processed/acted upon the following year.
2.1.3
MDS checks appearing in the ACIC issued as of December 31, 1993 shall be honored by government servicing banks (GSBs), chargeable against the 1993 NCA releases.
2.1.4
GSBs shall not honor MDS checks listed in the ACIC issued after December 31, 1993.
2.1.5
The amount corresponding to the unused NCA of the year shall automatically lapse and no longer available for agency utilization at year end. Hence, agencies are strictly prohibited from issuing MDS checks to cover/transfer of said unused balance to agency depository bank.
2.1.6
GSBs (both Home Office and Branches) are hereby enjoined to strictly observe said restriction/prohibition.
2.2 Submission of ACIC
2.2.1
Starting January 1994, agencies shall submit twice a month to the Department of Budget and Management a list of ACIC for checks issued, following the prescribed format per Annex “A”, as follows:
Period Covered by the Report
Date of Submission
1st to 15th day of the month
on or before the 20th day of the same month
16th to 30th or 31st day of the month
on or before the 5th day of the following month covered by the report
2.2.2
The total amount of MDS checks issued shown in the ACIC excluding cancelled checks shall be indicated in the report by allotment class.
2.2.3
Agencies maintaining two or more MDS-Sub Account Numbers shall cover under one (1) report the ACICs issued but shall reflect separately, the ACICs pertaining to each account number. For details, refer to Annex “A”.
2.3 The Statement of Monthly Cash Allocation and Utilization (SMAU) as required under Circular Letter No. 92-6 dated June 27, 1992 shall still be submitted for purposes of releasing NCA.
3.0 Penalty Clause
Under no circumstance shall disbursements exceed the NCA. Any officer who directly allowed withdrawals in excess of the NCA and/or who allowed issuance of check to cover unused year-end balance of NCA shall be personally liable therefor pursuant to Sections 43 and 47, Book VI, Executive Order No. 292, the Administrative Code of 1987.
4.0 Effectivity
This Circular shall take effect immediately.
Adopted: 10 Dec. 1993
(Sgd.) SALVADOR M. ENRIQUEZ, JR. Secretary
ANNEX "A" Sample Format
DEPARTMENT/AGENCY:________________________________________ LIST OF ADVICE OF CHECKS ISSUED AND CANCELLED FOR THE PERIOD JANUARY 2 TO 15, 1994
PARTICULAR
Date
ACIC No.
100
200
300
Total Amount
Servicing Bank - MDS Acct. No.
3
101-94-01-01
50,000
30,000
200,000
280,000
4
103-94-01-02
15,000
15,000
5
101-94-01-04
10,000
5,500
15,500
6
102-94-01-05
10,000
25,000
50,000
85,000
7
101-94-01-07
7,500
7,500
10
101-94-01-09
2,000
1,200
3,200
11
102-94-01-10
5,000
35,000
40,000
12
101-94-01-12
5,000
9,000
14,000
13
101-94-01-14
8,000
4,000
12,000
14
101-94-01-15
6,000
3,000
9,000
Total
103,500
77,700
300,000
481,200
Servicing Bank — MDS Acct. No.
4
101-94-01-03
8,000
4,000
12,000
6
101-94-01-06
2,400
1,200
3,600
7
101-94-01-08
6,000
6,000
11
102-94-01-11
5,000
35,000
40,000
12
101-94-01-13
150,000
150,000
Total
15,400
11,200
185,000
211,600
Grand Total
118,900
88,900
485,000
692,800
Remarks, if any
Prepared by:
Reviewed by:
Approved by:
Chief Accountant
Director
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