CEBU, Philippines – To ensure an effective and efficient delivery of public service, Mayor Michael Rama has issued an executive order establishing the guidelines in the granting, utiliza-tion and liquidation of petty operating expense fund.
Although the city government has its annual procurement plan, but, the unexpected needs of materials, goods and services may arise anytime.
City administrator Jose Marie Poblete said there is a need to immediately address the unexpected need for other supplies and materials to ensure a continuous delivery of basic services.
"The increasing demand for public service must need to be addressed in its most expedient and speedy manner. The supplies and materials, goods and services are es-sential and necessary in order to effectively and efficiently deliver best public service," Rama's Executive Order reads.
The EO conforms to the Commission on Audit Circular No. 97-002, which establishes the rules and regulations in the granting, utilization and liquidation of petty op-erating expense fund including that of the local government units.
Under the EO each of the department and office must designate at least one disbursing officer, who is a permanent employee. The disbursing officer must liquidate the cash advance within twenty days after the end of each year. An initial cash advance will be granted to the special disbursing officer in the amount of P50,000.
The utilization of cash advance must only be used for the procurement of recurring supplies and materials, goods and services when there is an unforeseen contingency requiring immediate purchase and ordinary and regular office supplies and equipment not available in the procurement service, for amount not exceeding P15,000 for each transaction.
"The splitting of transactions to avoid exceeding the ceiling shall not be allowed and there must be at least three price quotations from suppliers, contractors and con-sultants of known qualifications," the guidelines read.
The special disbursing officer will also maintain a separate cashbook for the petty operating expenses fund and shall record each invoice receipt and voucher individu-ally or the total disbursements for the day depending on the volume of the transactions. (FREEMAN)