Memorandum
To: All SBUs
Thru: MRSS
cc: Ms. CSS SPCE
Date February 10, 2026
published at admin plan blog
Objectives:
1. To prevent long pending tasks that need PHP to complete e.g. lawn mowing because there was not gasoline purchased
2 To strictly enforce imprest system: ie: all collections shall be deposited intact, and there is another pathway for expenses via check; no meddling with collection to pay for the AP
3. To prevent fraud and malversation
4. To promote efficiency in work
Background:
1 There are allegations that sbus have not such funds; however inquiry with mam MRSS shows that such funds are existing however they have not made efforts to liquidate, replenish the funds
2. Therefore there are lapses in the implementation of such funds
3. The rules fo the funds are missing
WHAT:
1. Petty cash fund
Amount - P5,000
Covers the following expenses:
1. Cleaning materials
2 Emergency repairs not exceeding P500.00, anything above requires conformance to our purchasing procedures: canvass, po, dr, etc
3 Merienda for the customers as part of CS
4. Gasoline fuel, oil for the brush cutters
2. Revolving fund:for Interment service
Covers cash expenses for interment, not exceeding P5,000 per payment each
1. Flowers
2. Merienda
3. Tarps Announcement and thank you
4. Gratuity for priests/pastors
5. Gasoline and fuel not exceeding P500 for tractork. Minor repairs
3. Rules: process key points (we need this because of petty thievery and malversation by sbu staff
Custody
1. The custodian shall be the cash assistant and other staff so designated in the meantime. Those handling cash cant handle records and vice versa
Those who has the authority to disburse and those involved in record keeping cant be custodian
2. The custodian shall sign a surety agreement that may be
1. In form of cash bond or undertaking for salary deduction to secure integrity of the funds
2. The custodian shall have proper surety endorsement by his/her reference.
3. Shall be at least 3 mos with the company and perceived to be trustworthy
Thus: sbu must hire hire complete the staffing and train the cash assistant diligently
Authority
1. The authority to approve shall be by the CMO or most senior staff in the sbu;limited to:
1. P500.00 max for the PCF, and P5,000 for the Revolving fund
Those in excess shall follow normal purchasing procedures and documentation
2. In no case shall the sbu, the CMO and Senior staff, circumvent this by dividing purchases to conform to this limit
2. Those who have authority to approve cant control or have physical custody of the cash on hand
Accountability
1. A weekly declaration of the funds is required and submitted:
Fund limit:
less: Disbursements: (Enumerate)
Summary:
Name Date Cv No Deceased Payee Item Unit price Total price
Total
Fund balance:
Cash count
To be made by the Cash Assistant and approved by the CMO, senior staff and or noted by SFC
Security
1. The funds shall be kept in a cash box (not in wallet or envelope) under lock and key;
the box shall be kept also in secured filing cabinet when left overnight. Not to be left on top of office tables or cabinets.
2. The custodian shall maintain a running balance of disbursement and cash count
Documentation and replenishment
1. All disbursement shall be via a cash voucher, pre numbered that contains the following information
CASH VOUCHER
SBU________________Address _____________________________
Date _____________Number _________
Payee: Business Name_________________________________
Owner________________________________________
Address: ______________________________________
CP Number/Gmail/DM____________________________
Particulars: (ibox)
Item Unit price Total price
Total payable
Prepared by: ____________ Approved by: ___________ Paid by ____________________________
PAYMENT RECEIVED BY _________________________________ Date_________________ Amount ________________________
SOCPN
AMOUNT IN WORDS ____________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________________
(1/4 BOND PAPER)
The contact number is impt because we found out before that in one sbu the provider of chair was the CMO)
ATTACH THE OR DR AND OTHER PROOF OF RECEIPT/USE
2. Abstract/ticket
Each fund shall have an abstract ie a register of fund fund disbursement which shall be the ticket for replenishment:
can be handwritten. But a soft copy file shall be maintained
Abstract for ______________________fund Ticket no 2026 _______(we start with 001)
Sbu___________________________________________Period Covered
Previous fund balance:____________________
Add replenishment ____________________
Beginning balance _______________________
Disbursement
Date CV Number Particulars Unit Qty Total Amount Amount paid
Cash balance:
Cash count
-x-x-x-x-x-x-x
1, Audit weekly; submission weekly
2. Two copies: one for sbu when asking for replenishment and one with orig receipts, dr for submission to Main Office
3. Be sure to scan all or for SBU files (no more wala po walang audit trail, favorite escape sa audit of one one man sbu)
2, Replenishment:
1. To make sure that the funds are functioning while the MO is processing the same, the sbu shall apply for replenishment when 70% of the fund is depleted;
2 . SBU shall replenish within 7 working days; those that are only defective shall be withheld not the entire ticket/abstract
ADMINISTRATIVE TASKS:
1. SBU please clear pending cash advances;
2. Apply for reinstatement of funds, with commitment to comply with these procedures
3. Tina please format the ticket and abstract nicely
4. Implement natin ng march. Hire train tayo. (We can start with HAMP, LU, Calapan???)
No comments:
Post a Comment