| A | B | C | D | E | F | G | H | I | J | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | ||
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1 |  | PHILIPPINES COUNCIL FOR AGRICULTURE AND FISHERIES | PCAF-PMKMD-QP02-F01 | |||||||||||||||||||||||
2 | Version 1 | |||||||||||||||||||||||||
3 | Operational Planning Quality Form | AFMD-AS-PF1-2023-03 | ||||||||||||||||||||||||
4 | ||||||||||||||||||||||||||
5 | Annual Physical and Financial Plan (tier 1) | Reference Number | ||||||||||||||||||||||||
6 | Date: | |||||||||||||||||||||||||
7 | Fiscal Year: FY 2023 | |||||||||||||||||||||||||
8 | Division: AFMD | |||||||||||||||||||||||||
9 | Section: Accounting Section | |||||||||||||||||||||||||
10 | Function | Key Activities | Performance Indicator | Annual Physical Targets | Travelling Expenses | Supplies and Materials | Communication Expenses | Other Maintenance & Operating Expenses | TOTAL | REMARKS | ||||||||||||||||
11 | 1st | 2nd | 3rd | 4th | Total | Travelling (Local) | Office Supplies | Telephone (Mobile) | Representation Expenses | Other MOOE | ||||||||||||||||
12 | TO IMPLEMENT GENERAL ACCOUNTING RULES AND REGULATIONS, SYSTEMS AND PROCEDURES WHICH INCLUDE CERTIFICATION OF FUNDS AVAILABILITY, PROPER RECORDING OF GOVERNMENT FUNDS RECEIVED, AND DISBURSEMENTS IN ACCORDANCE WITH PHILIPPINE PUBLIC SECTOR ACCOUNTING STANDARDS (PPSAS) | I. Disbursements | 100% | 100% | 100% | 100% | 100% | - | ||||||||||||||||||
13 | a. Receive, record, review, process and certify completeness and propriety of transaction and its supporting documents: | 0 | 67,730.06 | 24,000.00 | 91,730.06 | |||||||||||||||||||||
14 | >Memorandum of Agreement (MOA)/ Contracts | % of all documents recorded and reviewed | 100% | 100% | 100% | 100% | 100% | - | ||||||||||||||||||
15 | >Purchase Order (PO)/Purchase Request (PR) | 0 | - | |||||||||||||||||||||||
16 | >Payslip | 0 | - | |||||||||||||||||||||||
17 | >Payroll | 0 | - | |||||||||||||||||||||||
18 | >Disbursement Voucher (DVs) | 0 | - | |||||||||||||||||||||||
19 | >Liquidation Report | 0 | - | |||||||||||||||||||||||
20 | >LDDAP-ADA | 0 | - | |||||||||||||||||||||||
21 | % of all valid claims/documents reviewed and certified as to funds availability and supporting documents completed. | 80% | 80% | 80% | 80% | 80% | - | |||||||||||||||||||
22 | b. Prepare Statement of Remittances and corresponding DVs for the following agencies/offices: | No. of Statements/DVs | 7 | 7 | 7 | 7 | 28 | - | ||||||||||||||||||
23 | >GSIS ( Life & Ret. Premiums, EC, Salary Loan, Policy Loan, SOS, Emergency Loan, CAL/Rel/UOLI/INSOP, | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
24 | >HDMF (Pagibig Contribution, Multi-Purpose Loan, Calamity Loan) | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
25 | >Philhealth | 2 | 2 | 2 | 2 | 8 | - | |||||||||||||||||||
26 | >PCAFEA | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
27 | >NADAMCO | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
28 | >Bureau of the Treasury (disallowance) | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
29 | 1 | 1 | 1 | 1 | 4 | - | ||||||||||||||||||||
30 | c. Comply prescribed BIR forms and submit to BIR on mandated dates: | 6 | 6 | 6 | 6 | 24 | - | |||||||||||||||||||
31 | >BIR Tax Remittance Advice (TRA)/Thru Land Bank | No. of TRAs | 3 | 3 | 3 | 3 | 12 | - | ||||||||||||||||||
32 | >BIR Form 1600 - Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld | No. of Form | 1 | 1 | 1 | 1 | 4 | - | ||||||||||||||||||
33 | >BIR Form 1601C - Monthly Remittance Return of Income Taxes Withheld on Compensation | No. of Form | 1 | 1 | 1 | 1 | 4 | - | ||||||||||||||||||
34 | >BIR Form 1601E - Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) | No. of Form | 1 | 1 | 1 | 1 | 4 | - | ||||||||||||||||||
35 | 0 | - | ||||||||||||||||||||||||
36 | d. Record/post claim in Index of Payment (IP) & SL for the R&M | 100% | 100% | 100% | 100% | 100% | - | |||||||||||||||||||
37 | >salaries and allowances of permanent employees | % of paid claims recorded | 0 | - | ||||||||||||||||||||||
38 | >operating expenses | 0 | - | |||||||||||||||||||||||
39 | >repair and maintenance machinery and equipment | 0 | - | |||||||||||||||||||||||
40 | >repair and maintenance transportation equipment | 0 | - | |||||||||||||||||||||||
41 | >repair and maintenance furniture and fixtures | 0 | - | |||||||||||||||||||||||
42 | 0 | - | ||||||||||||||||||||||||
43 | II. Bookkeeping | 0 | - | |||||||||||||||||||||||
44 | 1. Review, Prepare and Post Journals | 0 | - | |||||||||||||||||||||||
45 | a. Receive and review Reports and other Documents (Disbursements, collections, liquidations, adjustments) | % of all reports and other documents received and reviewed | 100% | 100% | 100% | 100% | 100% | - | ||||||||||||||||||
46 | > Report of Checks/ADA Issued - Disbursements | 0 | - | |||||||||||||||||||||||
47 | >Report of Collection and Deposit - Collections | 0 | - | |||||||||||||||||||||||
48 | > Liquidation Reports - Cash Advances/Fund Transfers | 0 | - | |||||||||||||||||||||||
49 | >Notice of Cash Allocation | 0 | - | |||||||||||||||||||||||
50 | >TRA and other adjustments | 0 | - | |||||||||||||||||||||||
51 | 0 | - | ||||||||||||||||||||||||
52 | b. Post Cash Advances (C/A) and Fund Transfer (FTs) granted and its liquidation reports to the Subsidiary Ledger (SL) | % of CAs and FTs granted and its liquidation reports posted to SL | 100% | 100% | 100% | 100% | 100% | - | ||||||||||||||||||
53 | 104- Petty Cash Fund | 0 | - | |||||||||||||||||||||||
54 | 106-Advances for Payroll Fund | 0 | - | |||||||||||||||||||||||
55 | 148- Advances to Officers & Employees | 0 | - | |||||||||||||||||||||||
56 | 136- Due from NGAs | 0 | - | |||||||||||||||||||||||
57 | 137- Due from GOCCs | 0 | - | |||||||||||||||||||||||
58 | 138- Due from LGUs | 0 | - | |||||||||||||||||||||||
59 | 139- Due from NGOs | 0 | - | |||||||||||||||||||||||
60 | 0 | - | ||||||||||||||||||||||||
61 | c. Post delivered supplies and PPE (Delivery Receipt), issued supplies (RSMI) to Supplies Ledger Cards/PPELC | % of supplies and PPEs delivered and issued to end-user posted to SLC/PPELC | 100% | 100% | 100% | 100% | 100% | - | ||||||||||||||||||
62 | 0 | - | ||||||||||||||||||||||||
63 | d. Post all collections to SL | % of all collections and deposits posted to SL | 100% | 100% | 100% | 100% | 100% | - | ||||||||||||||||||
64 | 0 | - | ||||||||||||||||||||||||
65 | e. Prepare Special and General Journals | % of all adjustments posted and prepared General Journal | 100% | 100% | 100% | 100% | 100% | - | ||||||||||||||||||
66 | 0 | - | ||||||||||||||||||||||||
67 | f. Post all journals to General Ledger | % of all journals posted to General Ledger | 100% | 100% | 100% | 100% | 100% | - | ||||||||||||||||||
68 | 0 | - | ||||||||||||||||||||||||
69 | 2. Bank Reconciliation | 0 | - | |||||||||||||||||||||||
70 | Prepare and certify Bank Reconciliation Statement including annexes (List of Outstanding Checks, Negotiated Checks, Cancelled Checks) | % of all negotiated checks and outstanding checks verified and prepared BRS | 100% | 100% | 100% | 100% | 100% | - | ||||||||||||||||||
71 | 0 | - | ||||||||||||||||||||||||
72 | 3. Prepare the ff. Financial/Accounting Reports and Submit to COA | No. of Reports/ Statements | 8 | 8 | 8 | 8 | 32 | - | ||||||||||||||||||
73 | a. Trial Balance | 0 | - | |||||||||||||||||||||||
74 | - Monthly Trial Balance | No. of TB | 1 | 1 | 1 | 1 | 4 | - | ||||||||||||||||||
75 | b. Financial Accountability Reports (FARS) | No. of Forms/Reports | 3 | 3 | 3 | 3 | 12 | - | ||||||||||||||||||
80 | 0 | - | ||||||||||||||||||||||||
81 | 4. Prepare Aging/Schedules of receivables and payables | No. of Aging/Schedules prepared | 0 | - | ||||||||||||||||||||||
82 | a. Due from NGAs | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
83 | b. Due from LGUs | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
84 | c. Due from GOCCs | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
85 | d. Due from NGOs/POs | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
86 | e. Advances to Officers and Employees | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
87 | f. Accounts Receivable | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
88 | g. Notes Receivable | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
89 | h. Loans Receivable | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
90 | l. Accounts Payable | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
91 | l. Other Payable | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
92 | i. Due to other NGAs | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
93 | j. Due to Other Payable | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
94 | k. Due to BIR | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
95 | l. Due to GSIS | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
96 | m. Due to PHILHEALTH | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
97 | n. Due to PAGIBIG | 1 | 1 | 1 | 1 | 4 | - | |||||||||||||||||||
98 | 0 | - | ||||||||||||||||||||||||
99 | III. Provide technical advice on financial matters | 0 | - | |||||||||||||||||||||||
100 | 1. Reconciliation of unliquidated fund transfer balances of DA RFUs, Stations, Centers, LGUs, NGOs and NGAs. ( TEV) | No. of Agencies reconciled with | 1 | 1 | 1 | 1 | 4 | 50,000.00 | 50,000.00 | |||||||||||||||||
101 | 2. Prepare Agency Action Plan and Status of Implementation (AAPSI) on audit observations and recommendation - 2015 Annual Audit Report | % of AAPSI prepared within 60 days upon receipt of the AAR. | - | |||||||||||||||||||||||
102 | 3. Prepares management comments to COA's Audit Observations and Findings, NS and NDs, and reply to other inquiries by COA. | % of AOM/NS/ND replied/complied | 80% | 80% | 80% | 80% | 80% | - | ||||||||||||||||||
103 | 4. Prepare demand letters to Employees, AFCs, DA RFUs, DA Centers/Stations, LGUs, NGOs/POs on unliquidated cash advances/fund transfer balances. | No. of letters sent | 300 | 300 | 300 | 300 | 1,200 | - | ||||||||||||||||||
104 | 5. Prepare cert. of employees' monthly amortization payments | % of all certificate of remittances certified | 100% | 100% | 100% | 100% | 100% | - | ||||||||||||||||||