GRASSROOTS PARTICIPATORY BUDGETING PROCESS PROJECT (GPBP)

ACCOUNTING SECTION

DISBURSEMENT REQUIREMENTS

GPBP FUND TRANSFER CATEGORIES

CATEGORY I : FARM TO MARKET ROAD IRRIGATION PROJECTS/FOOD ERMINAL CATEGORY II : OTHER INFRASTRUCTURE PROJECTS/

CATEGORY III : LIVELIHOOD PROJECTS/FISHERIES & PCA

PROJECTS/ AGRI-MACHINERIES/POSTHARVEST FACILITIES CATEGORY IV : ORGANIC AGRICULTURE

GPBP FUND TRANSFER CATEGORIES

PARTICULARS 1st Tranche Fund Transfer (50% of MOA) Local Government Unit (LGU): 1 Letter Request for the release of 1st Tranche Fund
LP/FP/AM OIP/IP/ /PHF/PCA FT

FMR

Transfer 2 SB-Resolution Re: Authority by Mayor to enter into MOA with DA 3 Memorandum of Agreement (Duly Notarized) 4 Technical Requirements: (Note 1) 4.1 Project Proposal ** 4.2 Program of Work (Infra) 4.3 Detailed Estimate (Infra) Note: 4.4 Location Map

N/A N/A

** If infra - must be signed and sealed by licensed Agricultural Engineer.

GPBP FUND TRANSFER CATEGORIES

PARTICULARS

1st Tranche Fund Transfer (50% of MOA) Local Government Unit (LGU): 4.5 Detailed Engineering Design / Plan and Specification (Infra)

LP/FP/AM OIP/IP/ /PHF/PCA FMR FT

N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

4.6

Detailed Technical Description/Design of the Project (Non-Infra) 4.7 LGU Certification that all Right of Way has been settled (for Road Opening) 4.8 Terms of Reference 4.9 Procurement Plan 4.10 Work and Financial Plan 4.11 Pictorial Documentations of Project Location 4.12 Pre-Implementation Pictorial Documentations and every 50 meter intervals

GPBP FUND TRANSFER CATEGORIES

1st Tranche Fund Transfer (50% of MOA) Local Government Unit (LGU): PARTICULARS 5 LGU-Equity Requirements: 5.1 Appropriation Ordinance to cover the OIP/IP/ LP/FP/AM/ FMR FT PHF/PCA

LGU-Equity 5.2 Certificate of Availability of LGUCounterpart (Signed by Budget, Treasurer, Accountant and Mayor)
5.3 Certificate from Government Bank that the LGU has opened a Special Trust Account (STA) for the GPBP Project 5.4 Certificate of Deposit of LGU-Equity (By

tranches or Full Deposit)

GPBP FUND TRANSFER CATEGORIES

PARTICULARS 6 FMR OIP/IP/ LP/FP/AM FT /PHF/PCA

Post-Audited Liquidation Report of Previous releases (if any) - per COA Circular No.94-013 Attachments: 6.1 Liquidation Report 6.2 Credit Notice 6.3 COA-TAS Inspection Report 6.4 Certified True Copy of the Following: 6.4.1 Disbursement Voucher 6.4.2 Official Receipt Issued by the Contractor 6.4.3 Journal Entry Voucher 6.4.4 BIR Remittances documents

N/A

GPBP FUND TRANSFER CATEGORIES

PARTICULARS
FMR OIP/I LP/FP/AM P/FT /PHF/PCA N/A N/A

DA-RFO 5: 7 Validation Report by DA-Technical Team(RAED) 8 DA-GPBP Team re: the feasibility of the project

N/A

9 Certification on the unliquidated balance by the DA Regional Accountant

Note 1: 1. Original Copy 2. Signed by the Local Chief Executive 3. Signed and sealed by a Licensed Agricultural Engineer (RA 8559) 4. Must be endorsed by 3 CSO Representatives

GPBP FUND TRANSFER CATEGORY 1st tranche 50% of MOA

PARTICULARS
Local Government Units (LGU): 1 2 3 4 5 Project proposal * SB Resolution to enter into MOA with DA-RFO 5 Memorandum of Agreement (duly notarized) Location Map of the Project Pictorial Documentation of the Proposed sites

Organic Agriculture

Note: * If infra - must be signed and sealed by licensed Agricultural Engineer.

GPBP FUND TRANSFER CATEGORY PARTICULARS 6 Proof of ownership of the Land 7 Attestation or letter signifying that the lot shall be dedicated for sole use as an organic farm and shall not be converted to any other purposes within five (5) years from its establishment 8 Detailed Engineering Design/Plan and Specification-For INFRA ONLY ** 9 Program of Work / Cost Estimate (signed and sealed by a Licensed Agricultural Engineer) - For INFRA ONLY ** 10 Detailed Technical design (For Non-Infra) 11 Work and Financial Plan of the Project (For Non-Infra)
Note: * *Must be signed and sealed by a Licensed Agricultural Engineer.

Organic Agriculture

GPBP FUND TRANSFER CATEGORY

PARTICULARS 12 LGU Ordinance in support of the Organic Agriculture Program in the Municipality
13 Letter request for the release of fund 14 Appropriation Ordinance of the LGU Counterpart 15 Certificate of Availability of LGU Counterpart 16 Certificate from Government Bank that the LGU has

Organic Agriculture

opened a Special Trust Account (STA) for the GPBP Project 17 Certificate of Deposit of LGU-Equity (By tranches or Full Deposit)
18 APP/PPMP

GPBP FUND TRANSFER CATEGORY

PARTICULARS 19 Post-Audited Liquidation Report of Previous Organic Agriculture

releases (if any) - per COA Circular No.94-013 Attachments: 19.1 Liquidation Report 19.2 Credit Notice 19.3 COA-TAS Inspection Report (If Infra) 19.4 Certified True Copy of the Following: 19.4.1 Disbursement Voucher 19.4.2 Official Receipt Issued by the contractor 19.4.3 Journal Entry Voucher 19.4.4 BIR Remittances documents

GPBP FUND TRANSFER CATEGORY

PARTICULARS For DA-RFO 5: 20 DA-GPBP-ORGANIC TEAM Evaluation/Validation Report 21 Certification on the Unliquidated Balance by the DA Regional Accountant

Organic Agriculture

CY-2014 GPB-ORGANIC

SAMPLE # 1
CORRECT CERTIFICATE
Name of Local Govt. Unit

______

_______

(GPBP)

___________

PROJECT COUNTERPARTING SCHEME

The following counterpart funding from LGUs are required for 2014 GPBP projects:

LGU Income Class Highly Urbanized Cities All other cities 1st to 3rd class municipalities

Counterpart Requirement 30% of project cost 20% of project cost 15% of project cost

4th to 6th class municipalities

5% of project cost

STATUS OF FUND TRANSFER MASBATE

GOOD STANDING
1. MASBATE CITY 2. MONREAL 3. PALANAS 4. PIO V. CORPUZ 5. PLACER 6. SAN JACINTO

WITH UNLIQUIDATED FUND TRANSFERS

1. PLGU of MASBATE 2. AROROY 3. BALENO 4. BALUD 5. BATUAN 6. CATAINGAN 7. CAWAYAN 8. CLAVERIA 9. DIMASALANG 10.ESPERANZA 11.MANDAON 12.MILAGROS 13. MOBO 14. SAN FERNANDO 15. SAN PASCUAL 16. USON

STATUS OF FUND TRANSFERS As of December 31, 2013 Balances of Unliquidated Fund Transfers Released in CY 2012 Released in CY 2013 TOTAL and PY's ONLY

LGUs

1. Prov. Treas. of Masbate 2. Aroroy, Masbate 3. Baleno, Masbate 4. Balud, Masbate

5. Batuan, Masbate 6. Cataingan, Masbate 7. Cawayan, Masbate 8. Claveria, Masbate 9. Dimasalang, Masbate 10. Esperanza, Masbate 11. Mandaon, Masbate

4,538,822.27 194,227.28 850,000.00 510,500.00 550,090.84 500,000.00 520,427.00 300,000.00 950,000.00 250,000.00 1,350,000.00 6,076,000.00

4,538,822.27 194,227.28 850,000.00 510,500.00 550,090.84 6,576,000.00 520,427.00 300,000.00 950,000.00 250,000.00 1,350,000.00

STATUS OF FUND TRANSFERS As of December 31, 2013 Balances of Unliquidated Fund Transfers Released in CY 2012 Released in CY 2013 TOTAL and PY's ONLY 182,188.94 182,188.94 7,448,000.00 7,448,000.00 100,000.00 100,000.00

LGUs 12. Milagros, Masbate 13. Mobo, Masbate 14. San Fernando, Masbate 15. San Pascual, Masbate 16. Uson, Masbate GRAND TOTAL

9,556.36

100,000.00 980,000.00
14,604,000.00

109,556.36 980,000.00
25,409,812.69

10,805,812.69

THANK YOU!!