School - Based Feeding Program

1. School - Based Feeding Program Financial Operations (DSWD–DepED Partnership Program)

2. How funds are released? • DSWD - FO shall transfer the funds in full (100%) to the DepED Regional Office upon signing of the MOA and the submission of the required documents. • Regional Allocation for SBFP as per RA 10633 Gen. Appropriation Act FY 2014 .

3. Total Amount and Allocation:

4. DepEDRO (Regional Office) shall transfer the funds to DOs (Division Offices) upon submission of WFP (Work and Financial Plan) with the list of schools and the target beneficiaries based on Nutritional Status SY 2013-2014 Baseline Report. Schools to be covered by partners shall not be included in the DepED-DSWD funds except when the food provided by the partner is milk or other nutritional beverages.Upon receipt of the funds and the required documents from the schools, a check shall be prepared and issued by the DO in favor of the School Principal/Head. The remaining allocation of the recepient schools shall be released upon submission of the liquidation report pertaining to the previous releases.

5. Transfer & Liquidation of Funds Flowchart DSWD Field Office DepED Regional Office DepED Division Office Forge a MOA Process the release of fund after DepED’s submission of the required documents 1. Receive and record the fund 2. Issue Official Receipt Upon receipt of the funds from RO & the required documents from schools prepare and issue checks in favor of School Principal/Head Transfer fund to Division Office Record Liquidation Consolidate and submit liquidation report duly received by COA Auditor 1. Process & submit to RO liquidation report duly received by COA Auditor 2. Prepare and submit to RO monthly narrative physical & financial accomplishment

6. Eligible Expenses • Procured locally available food commodities • Basic cooking utensils, common office supplies needed for the preparation of reports, minimal transportation expenses, water, LPG, charcoal, firewood and kerosene

7. Division Office shall prepare and issue checks (cash advance) in favor of the School Principal/ Head if…. • Work and Financial Plan of the schools were submitted and approved by SDS with the list of target beneficiaries based on NS SY 2013-2014 Baseline Report • School Principals/Head were bonded • Previous cash advance were liquidated (specific to SBFP)

8. Reminder: • The manual on the Simplified Accounting Guidelines and Procedures for the use of Non-Implementing Units/Schools shall be adopted to account for the receipts, utilization and liquidation of funds of non-implementing units. • Allocation from canteen proceeds and other related income generating projects may also be utilized for this purpose. • The school principals/heads shall be responsible in ensuring prompt liquidation of funds to the DO.

9. Liquidation of Funds • The Division Office shall process the liquidation reports and submit to DepED RO a liquidation report duly certified by the DO Accountant and approved by the SDS and duly acknowledged and received by the DO COA. • The DepED RO shall submit within 30 days after completion of the project to DSWD-FO a final liquidation report on the utilization of funds duly certified by the Accountant, approved by the Regional Director and received by Regional Office Auditor.

10. Liquidation of Funds • Upon post audit, any disallowance in audit after receipt of the Audit Suspensions, Disallowances and Charges (ASDC) and the Credit Notice (CN) issued by the DO COA Auditor shall be recorded and adjusted in both books of accounts of DSWD-FO and DepED DO. • DepED shall refundto DSWD any unused funds 30 days after the program completion.

11. Regional Office Journal EntriesAccount Name UACS Code Dr. Cr. Cash Collecting Officer 1010101000 XXX Due to NGAs 2020105000 XXX To record receipt of funds from DSWD Cash –Treasury /Agency Deposit, Regular 1010401000 XXX Cash Collecting Officer 1010101000 XXX To record deposit of fund to the National Treasury Cash MDS Trust 1010406000 XXX Cash-Treasury/Agency Deposit, Regular 1010401000 XXX To record receipt of NCA from BTR Due to NGAs 2020105000 XXX Cash MDS Trust 1010406000 XXX To record transfer of fund to Division Office

12. Division Office Journal Entries Account Name UACS Code Dr. Cr. Cash Collecting Officer 1010101000 XXX Due to NGAs 2020105000 XXX To record receipt of fund from RO Cash in Bank-LCCA Current Account 1010202000 XXX Cash Collecting Officer 1010101000 XXX To record deposit of fund to the bank OR Cash MDS Trust 1010405000 XXX Due to NGAs 2020105000 XXX To record fund transfer thru NTA Financial Assistance to NGAs5021402000 XXX Cash in Bank-LCCA Current Account/Cash MDS Trust1010202000 XXX To record grant of cash advance to school head Food Supplies Expenses 5020305000 XXX Financial Assistance to NGAs 5021402000 XXX To record liquidation of cash advance to school head Due to NGAs 2020105000 XXX Subsidy from Other National Government Agencies 4030102000XXX To record liquidation of fund to RO

13. UACS code308601 070010811005 112402000000000000 2020105000 Funding Source Code Custodial Funds Trust Receipts Inter Agency Transfer fund Organization Code Location Code DepED Region XI Division of Davao City Davao City MFO/PAP Object Code No MFO/PAP Trust Receipts Due to NGAs

14. r Sample Cash Disbursement Register

15. Sample Liquidation Report

16. Sample Statement of Receipts and Disbursement (SORD) Liquidation Report of RO to DSWD

17. Thank You....