September 5, 2005
DAR GENERAL MEMORANDUM ORDER NO. 04-05
SUBJECT : Delegation of Signing and Other Financial and Administrative Authorities
to Central and Field Offices
In the interest of the service and in order to keep up with the current issuances and policies, the delegation and delineation of financial and administrative authorities and responsibilities to DLR officers from the Central and Field Offices are hereby amended, consolidated and prescribed as follows:
I. Personnel Matters
A. Original, Renewal and Promotional Appointments
Subject to compliance with existing CSC laws, rules and regulations, the approving authority for all original, renewal and promotional appointments is delegated as follows:
Central Approving
Division Chief & Above Secretary
Below Division Chief Usec-FMA
Field
Division Chief & Above Secretary
including MARO
Below Division Chief Regional Director
B. Appointment of Contractual/Co-Terminous Employees
Approval of appointments for contractual employees shall be subject to the limitation on the number of positions authorized by Central Office.
Recommending Approving
Central Head of Office Usec-FMA
Field PARO II/Head of Office Regional Director
C. Designation of Officials and Employees.
1. Temporary designation of Officers-in-Charge (OICs) to presidential appointive positions shall be approved by the Secretary upon the recommendation of the Management Selection Advisory Committee (MSAC).
2. Designation of Officers-in-Charge (OICs) to Division Chief and MARO positions which entails payment of RATA shall be approved or confirmed by the Secretary upon recommendation of the Usec for FMA and concerned Usec subject to the observance of and compliance with relevant CSC standards and guidelines such as CSC MC No. 6, series of 2005.
3. Designation of Special Disbursing Officers shall be approved by the Usec for FMA for DARCO and by Regional Director/PARO II for Regional/Provincial Office and shall be subject to existing pertinent rules and regulations.
4. The authority is delegated as follows:
Central Office Recommending Approving
Presidential Appointive MSAC Secretary
Positions
Division Chief & below Head of Office Usec concerned
Regional Office
Regional Director, MSAC Secretary
ARDO & ARDA
Division Chief & below ARDA Regional Director
Provincial Office
PARO II, PARO I MSAC Secretary
Division Chief and MARO PARO Regional Director
Below Division Chief Division Chief PARO II
Concerned
D. Details, Transfers or Reassignments of Officials and Employees
1. Detail of any official or employee of the Department in the Central and Field Offices to other government agency shall be approved by the Secretary.
2. Permanent transfer to another government office of Division Chief and above including PAROs, shall be approved by the Secretary, while transfer of personnel below the Division Chief level shall be approved by the Undersecretary for FMA or Regional Director for Central and Field Office, respectively.
3. Transfer or reassignment of any official or employee within the Department shall be made only with the concurrence of both heads of the original office/unit where the item belongs and the proposed office/unit of assignment.
4. Copies of all Regional/Provincial Special Orders relating to reassignment approved in accordance with the delegated authorities of the Regional Director/PARO shall be forwarded to the Personnel Division-Central Office and Offices concerned for information and record purposes.
5. All details, transfers or reassignments shall be subject to observance of and compliance with relevant standards and guidelines such as CSC MC 2, series of 2005.
6. The authority is delegated as follows:
Recommending Approving
Within Central Office
Above Division Chief Head of Office Secretary
Usec/Asec concerned
Division Chief and below Head of Office Usec concerned
From Central to Field Office and vice versa (for Central Office personnel)
Above Division Chief Usec concerned Secretary
Division Chief and Below Head of Office Usec concerned
Region
Outside the Region
Regional Director, ARDO Usec FOO Secretary
PARO II, PARO I
RARAD/PARAD DARAB Exec. Dir. Secretary
ARDA Usec-FMA Secretary
Division Chief & Below Regional Director/ Usec concerned
Asec concerned
Within the Region
Division Chief/MARO Regional Director/ Usec concerned
Asec concerned
Below Division Chief ARD concerned Regional Director
Province
Outside the Province (Within the Region)
PARO II, PARO I Usec FOO Secretary
PARAD DARAB Exec. Dir. Secretary
Division Chief Regional Director/ Usec concerned
Asec concerned
Below Division Chief PARO II Regional Director
Within the Province
Division Chief/MARO PARO II Regional Director
Below Division Chief Division Chief/MARO PARO II
E. Requests for Permission to Teach, Exercise a Profession or Engage in Business Outside of Office Hours
Request for permission to teach, exercise a profession or engage in business outside of office hours shall be approved subject to observance of and compliance with relevant CSC standards and guidelines, such as Memorandum Circular No. 32, series of 1993, among others.
Recommending Approving
Central
Undersecretary/ Secretary
Asst. Secretary
Director IV, Director III Usec concerned Secretary
Below Director III Head of Office Usec-FMA
Region
Above Division Chief Usec-FOO Usec-FMA
Division Chief ARDA Regional Director
Below Division Chief Division Chief ARDA
Province
Division Chief PARO II ARDA
Below Division Chief Division Chief/ PARO II
MARO concerned
F. Applications for Sick/Vacation/Maternity Leave Including Clearance for the Purpose
1. All applications for leave of absence, sick or vacation, covering a period of one (1) year or more shall be approved by the Secretary upon recommendation of the head of office concerned.
2. All applications for leave of absence of Usecs and Asecs regardless of period shall be approved by the Secretary.
3. Applications for sick or vacation leave for a thirty (30) day period or more including maternity leave shall be subject to office clearance from money, property and work accountability. In order to facilitate processing in this particular instance, application for leave of absence and clearance (whenever applicable) should be filed simultaneously.
Recommending Approving
Central
1. Over 30 days but less than 1 year
Above Division Chief Head of Office Secretary
Division Chief & below Head of Office Usec-FMA
2. 30 calendar days or less
Above Division Chief Head of Office Usec-FMA
Division Chief & below Head of Office Director, Admin
Service
Region
1. Over 30 calendar days but less than 1 year
Regional Director, ARDO Usec FOO/ Secretary
Usec-FMA
RARAD DARAB Executive Secretary
Director
ARDA Usec-FMA Secretary
Division Chief ARD concerned Regional Director
Below Division Chief Division Chief ARDA
2. 30 calendar days or less
Regional Director, ARDO Regional Director/ Usec-FOO
Usec-FMA
RARAD Regional Director DARAB Exe.
Dir.
ARDA Regional Director Usec-FMA
Division Chief ARD concerned Regional Director
Below Division Chief Division Chief ARDA
concerned
Province
1. Over 30 calendar days but less than 1 year
PARO II, PARO I Regional Director Secretary
Usec-FOO/SSO/
Usec-FMA
PARAD RARAD/ Secretary
DARAB Exec. Dir.
Division Chief & MARO PARO II Regional Director
Below Division Chief Division Chief/MARO PARO II
2. 30 days or less
PARO II, PARO I ARDA Regional Director
PARAD RARAD Regional Director
Division Chief, MARO PARO I PARO II
Below Division Chief Division Chief/MARO PARO II
G. Retirement/Resignation/Termination/Dropping from the Rolls/Clearance from Accountabilities
1. All compulsory retirement including resignation, termination, dropping from the rolls and clearance from accountabilities shall be approved by the Undersecretary for FMA upon the recommendation of the Head of Office concerned.
2. The authority other than those under no. 1 is delegated as follows:
Recommending Approving
Central
Above Division Chief Head of Office Secretary
Division Chief & below Head of Office Usec-FMA
Region
RD, ARD/RARAD Usec concerned/ Secretary
Reg. Dir./DARAB
Executive Director
Division Chief & MARO Regional Director Usec-FMA
below Division Chief ARDA Regional Director
Province
PARO II, PARO I Regional Director Secretary/
Usec-FMA
PARAD RARAD/ Secretary
DARAB Executive
Director
Division Chief PARO II/Regl. Dir. Usec-FMA
Below Division Chief PARO II Regional Director
H. Foreign or Local Scholarship Grant
1. All nominations for scholarships shall be endorsed by the respective head of office to the DAR Scholarship Committee through the Secretariat for deliberation and recommendation.
2. All nominations shall be indorsed by the Chairman of the Scholarship Committee to the NEDA and/or other donor institutions.
3. Subject to the favorable recommendation of the Scholarship Committee and compliance with the provisions of EO 367 (s. 1989) and subsequent issuances from the Office of the President, Civil Service Commission and the Department's guidelines for the implementation of foreign and local scholarship programs, approval of attendance to local and foreign scholarship grant is delegated as follows:
Recommending Approving
Foreign Scholarship Grant Scholarship Committee Secretary
Local Scholarship Grant:
Government Sponsored Scholarship Committee Usec-FMA
Privately Sponsored
i. more than 1 year Scholarship Committee Secretary
ii. 1 year or less Scholarship Committee Usec-FMA
I. Attendance to Local Seminars/Non-Degree Training Programs/Workshops/Conventions Conducted by National Government Offices, Professional Organizations or Private Institutions
1. Attendance to seminars, short-term non-degree training programs, conventions and the like shall be subject to the availability of respective office' funds against which the expenses shall be charged.
2. The duties and responsibilities of the personnel and the necessity of the training program/workshops to office' functions shall be considered viz-a-viz the nature of convention or seminar to be attended.
3. The authority is delegated as follows:
Recommending Approving
Central Head of Office Usec-FMA
Region/Province ARD/concerned/PARO II Regional Director
J. Conduct of National Assessment, Conventions, Trainings, Festivals, Exhibits and/or Other Activities by the Department
1. All project proposals regardless of amount shall be approved by the Secretary/Regional Director prior to obligation of funds by the Accounting Division/Unit in the Central and Regional Office, respectively.
2. All project proposals shall be coordinated and/or prepared by the BARIE/Information & Education Unit before the signing of memoranda, contracts, and special orders (whichever is applicable) in the Central/Regional Office, respectively.
3. No activity shall be undertaken without the corresponding project proposal duly approved by the Secretary.
4. Subject to the foregoing, the approval of special orders is delegated as follows:
Central Office Undersecretary Concerned
Regional Office/Provincial Regional Director
K. Request for Authority to Render Overtime
1. In view of budget constraints and to promote economy, all request for authority to render overtime services shall be made in conformance with Administrative Order No. 103, Joint CSC-DBM Circular No. 2 (series of 2004), and subject to the observance of and compliance to DLR Memorandum dated 06 June 2005 entitled Non-monetary Remunerations for Overtime Services Rendered.
2. The authority is delegated as follows:
Recommending Approving
Central Head of Office Director, Admin.
Region Head of Division ARDA
Province Unit Head. Admin. Officer
L. Domestic Travel Orders
1. No travel shall be undertaken without approved Travel Order. Funds shall be earmarked prior to approval.
2. In case of travel made upon the request of field units, traveling expenses shall be charged against the appropriate funds of the requesting unit/office unless voluntarily shouldered by the home office.
3. The itinerary of travel shall be approved by the Officer recommending the approval of the Travel Order.
4. The authority is delegated as follows:
Recommending Approving
Travel Up to (7) seven days:
1. Central
Undersecretary/HEA/
DARAB Exec. Director Secretary
Assistant Secretary Usec concerned Secretary
DARAB regular members DARAB Executive Secretary
Director
Directors of IAS, PAS, SCS HEA Secretary
Director III & IV Asec concerned Usec-concerned/
Usec-FMA
Below Director III except Head of Office Asec concerned/
DARAB and OSEC Staff Usec-FMA
FAPsO Officers and Staff Head of Office Usec FAPsO/SSO
DARAB Personnel DARAB DARAB Executive
Board Member Director
OSEC Staff
i. OSEC Staff
& ICSU HEA
ii. IAS
iii. PAS Division Chief & HEA/Usec FMA
iv. SCS Director concerned
2. Region
Outside the Region
RD/ARDO Asec concerned Usec-FOO
ARDA Regional Director Usec-FMA
RARAD Regional Director/ DARAB
ARDA Executive Director
PARO II/PARO I ARDO/PARO II Regional Director
PARAD RARAD Regional Director
Division Chief & below Head of Office Regional Director/
ARDA
Within the Region
ARDO, ARDA, RARAD Regional Director
Division Chief & below Head of Office Regional Director/
ARDA
3. Province
Outside the Province (within the Region)
PARO II & PARO I ARDO Regional Director
PARAD RARAD Regional Director
Division Chief & below Head of Office PARO II
Within the Province
PARO I & below Head of Office PARO II
More than 7 days but not over 30 days
Central Office Head of Office/ Secretary
Usec, FMA
Regional Office Regional Director/ Secretary
Usec. FMA
Provincial/Municipal PARO/Regional Dir. Secretary
More than 30 days Secretary President
If travel is inter-regional, Travel Order is subject to prior clearance (telephone, telegram) from the Head of Office concerned at Central Office or via Special Order, whichever is applicable, while in case of intra-regional travel, authority to travel is subject to prior clearance from the Regional Director concerned.
M. Foreign Travel
1. Official travel abroad connected with foreign scholarship, fellowship training grants and the like shall be administered and coordinated by the Scholarship Committee and shall be approved by the Secretary.
2. Officials and employees intending to travel abroad for personal business may be authorized to go on travel subject to the conditions that no government expense is involved in connection therewith and that the necessary application for leave of absence for the period covered and necessary office clearance required under existing policies are secured and that the official/employee concerned may nonetheless be recalled in the exigency of the service at anytime during the period of travel. Authority for Usec and Asec shall be approved by the Secretary while for Director IV and below, shall be approved by the Usec for FMAO.
3. Foreign travels that would entail government expense other than those administered and coordinated by the Scholarship Committee shall be limited to those allowed under Executive Order 248 and 248-A under the category of Conferences, Special Missions and other non-study trips. Travel for one specific purpose under this category involving two or more persons regardless of rank and expense shall be approved by the President.
4. Except for No. 2 above, the authority is defined as follows:
Recommending Approving
Undersecretary/Asst. Secretary Secretary President
Up to thirty (30) days
Director IV & below:
Central Head of Office Secretary
Region/Province Regional Director/ Secretary
Usec concerned
More than 30 days Secretary President
N. Notice of Salary Adjustment
Notice of salary adjustment whenever required should be automatically issued to employees concerned for their information. HTDcCE
Recommending Approving
Central Chief, Personnel Director, Admin.
Division Service
Field Admin. Officer V ARDA
O. Temporary Cessation of Work of the Office on a Particular Day or Such Part Thereof
Recommending Approving
Central Director, Admin. Usec-FMA
Region ARDA Regional Director
Province CARPO for Admin. PARO II
P. Payrolls Covering Payments of Salaries, Wages and Other Claims for Compensation
Recommending Approving
Central Director, Admin/ Director, FIMAS
Chief, Personnel Div.
Region Admin. Officer V ARDA
Province CARPO for Admin. PARO II
II. Financial Matters
All project proposals/contracts, memorandum of agreements and/or conduct of activities regardless of amount which involves funds intended for locally assisted projects such as infrastructures, farm to market road projects etc. shall be approved by the Undersecretary for FMA.
II.1. Department Proper —
A. Requisitions
1. Supplies, materials and equipment urgently needed which are not available from stock involving P10,000.00 or less, shall be procured chargeable to the cash advance previously authorized to defray expenses for emergency purchase. ITSacC
2. Purchase request for supplies, materials, equipment or other services worth more than P10,000.00 shall be first forwarded to the Budget Division for earmarking of funds. All requisitions shall be governed by the principles of R.A. 9184 or the Government Procurement Reform Act and its implementing rules and regulations.
3. Requests for repair or replacement of existing equipment or any part thereof should be prepared by the end-user and reviewed by the Management Inspector which contain specific information as to the nature and extent of damage of the equipment.
4. Requisitions and Issue Slip (RIS) for supplies, materials and equipment from stock shall be signed by the Head of Office concerned and approved by the Chief, General Services Division/ARDA/PARO II. Absence of stock as certified by the Accounting Division, automatically turns such requisition to Purchase Request subjecting it to No. 2 above.
5. The authority is delegated as follows:
Recommending Approving
Central
Up to P5M Head of Office Director, Admin.
More than P5M Asec. concerned Usec, FMA
up to P 10M
More than P 10M Usec concerned Secretary
Region
Up to P500,000 Head of Office ARDA
More than P500,000 Head of Office & Regional Director
up to P2M ARDA
More than P2M Regional Director Usec, FMA
Up to P10M
More than P10M Usec-FMA Secretary
Province
Up to P200,000 Division Chief PARO II
concerned
More than P200,000 PARO II ARDA
up to P500,000
More than P500,000 PARO II/ARDA Regional Director
up to P2M
B. Purchase Orders/Letter Orders/Job Orders/Memoranda of Agreements/Contracts of Service and Other Contracts
1. Purchase Order/Letter Orders/Job Orders/Contracts of Service must be duly supported with approved Purchase Request (PR) or its equivalent with funds appropriately earmarked for the purpose by the Budget Division/Section together with other pertinent supporting documents, including bidding documents and resolutions, if applicable.
2. The authority is delegated as follows:
Recommending Approving
Central
Up to P5M Head of Office Director, FIMAS
concerned
Alternate:
Director, Admin.
— More than P5M Head of Office Usec-FMA
Up to P10M concerned
More than P10M Usec-FMA Secretary
Region
Up to P500,000 Head of Division ARDA
Up to 1M ARD concerned Regional Director
More than P1M ARD concerned RD concerned
up to 2 M subject to
confirmation of
Usec FMA
More than P2M Regional Director Usec, FMA
Up to P10M
More than P10M Usec., FMA Secretary
Province
Up to P200,000 Division Chief PARO II
concerned
More than P200,000 PARO II & ARDA Regional Director
Up to P2M
More than P2M Regional Director Usec., FMA
Up to P10M
C. Obligation Slip (OS)
1. The Head of Office under whose direct supervision the expense subject of obligation was incurred shall sign on Box A of the Obligation Slip.
2. Salaries, wages, allowances, compensations and other personal services, which are chargeable against PS allocation irrespective of amount; and regular expenditures such as power, water, telephone, rental and mandatory remittances, regardless of amount, shall be signed on Box A by the Director, Administrative Service, Administrative Officer or CARPO for Administration in the Central, Regional and Provincial Office, respectively.
3. The Chief, Budget Division/Unit in the Central Office/Region/Province, respectively, shall sign on Box B certifying that appropriation is available and obligated for the purpose.
4. Subject to the foregoing, the authority is delegated as follows:
CERTIFICATION AS TO
Necessity & Legality Availability of
of Charges to Appropriation
to Appropriation/ Allotment &
Allotment Funds Obligated
Central
Up to P5M Head of Office Director, FIMAS
More than P5M Usec or Asec Usec-FMA
Up to P10M concerned
More than P10M Usec-FMA Secretary
Region/Province
Up to P200,000 Head of Office ARDA/PARO
More than P200,000 ARDA/PARO II Regional Director
up to P2M
More than P2M Regional Director Usec, FMA
Up to P10M
D. Acceptance and Inspection of Deliveries
1. Deliveries of supplies, materials and equipment based on approved Purchase Orders shall be subject to inspection and verification by the designated Inspector as to quantity and conformity with specifications based on the Delivery Receipt (DR) and approved Purchase Order (P.O). If in order, the designated Property Inspector signs and indicates date of inspection in the "Inspection Column" of the Inspection and Acceptance Report (IAR).
2. The Chief, General Services Division or Supply Officer or Property Custodian shall sign in the "Acceptance" column of the IAR acknowledging receipt of the items delivered if the inspection shows compliance to specifications appearing on the Purchase Order, Job Order or Letter Order.
3. Jobs/Works performed based on approved Purchase Orders, Job Orders and Letter Orders shall be subjected to post-repair inspection by the Management Division.
E. Approval of Disbursement Vouchers
1. The Chief, Accounting Division/Regional/Provincial Accountant shall sign on Box A as to sufficiency, completeness and appropriateness of supporting documents, cash availability and whenever applicable, subject to ADA, in the Central/Regional/Provincial Office, respectively.
2. Vouchers for payment of:
a. salaries, wages, allowances, compensations and other personal services, which are chargeable against PS allocation irrespective of amount; and
b. Regular expenditures such as power, water, telephone, rental and mandatory remittances, regardless of amount
shall be signed on Box B by the Director, PIMAS, ARD for Administration, or PARO in Central, Regional and Provincial Office, respectively.
3. Subject to the foregoing, the authority on approval of DVs under Box B, other than Item 2 above, is delegated as follows:
Approving
Central
Up to P5M Director, FIMAS
More than P5M Usec-FMA
Up to P10M
More than P10M Secretary
Region/Province
Up to P500,000 ARDA/PARO
More than P500,000 Regional Director
up to P2M
More than P2M Usec, FMA
Up to P5M
F. Signing and Countersigning of Checks
1. Checks shall be prepared based on duly approved vouchers consistent with payee and amount, otherwise, the payment is not authorized or considered irregular or illegal.
2. Check for payment of salaries, wages, allowances, compensations and other personal services which are chargeable against PS allocation, irrespective of amount shall be signed by the Cashier III, or in his absence, the Cashier II and countersigned by either the Director of Administrative Service or the Director of FIMAS. In case of the Region and the province, the Cashier signs and the ARDA/PARO countersigns.
3. The authority other than item 2 above is delegated as follows:
Signing Countersigning
Central
Up to P5M Cashier III Director, Admin.
Alternate: Alternate:
Cashier II Director, FIMAS
More than P5M Director III Usec-FMA
Up to P10M Admin. Service
Alternate:
Cashier III
More than P10M Usec-FMA Secretary
Region/Province
Up to P500,000 Cashier ARDA/PARO II
More than P500,000 ARDA/PARO II/ Regional Director
up to P2M Cashier
More than P2M Regional Director Usec-FMA
up to P10M
More than P10M Regional Director Secretary
G. Advice of Sub-Allotment
1. Release of funds from the Central Office intended to the Provincial Office but which are coursed through the Regional Office must be sub-allotted by the Region to the Province in full and without delay.
2. Fund transferred by the Central Office to the different field offices must be used strictly in accordance with the intended purpose with the necessary accounting reports rendered by the recipient office to the Budget and Accounting Division, Central Office.
3. The authority is delegated as follows:
Certified Correct Approving
From Central Office Chief, Budget Division Usec-FMA
to Regional Office
From Regional Office Regional Budget Officer Regional Director/
to Provincial Offices ARDA
II.2. Foreign Assisted Projects —
a) All project/training proposals and conduct of studies regardless of amount shall be approved by the Secretary upon recommendation by the FAPsO Executive Director. After the proposal/conduct of the activity has been approved, the Undersecretary for FMA shall sign the corresponding contract, MOA, or special order, whichever is applicable.
b) All financial transactions herein enumerated shall be subject to the processing of the concerned administrative and finance units of the FAPsO.
A. Requisitions
1. Supplies, materials and equipment urgently needed which are not available from stock involving P10,000.00 or less, shall be procured chargeable to the cash advance previously authorized to defray expenses for emergency purchase. ISCcAT
2. Requisition and Issue Slip (RIS) and Purchase Request (PR) for supplies, materials and equipment from stock shall be signed by the Head, Administrative Unit upon recommendation by the Project Manager concerned. Absence of stock, all purchases shall be governed by the principles of R.A. 9184 and its implementing rules and regulations.
3. Request for repair or replacement of existing equipment or any part thereof should be prepared by the assigned Inspector which contain specific information as to the nature and extent of damage of the equipment.
4. The authority is delegated as follows:
Approving
Up to P5M Director, Admin
More than P5M Usec. FMA
Up to P10M
More than P10M Secretary
B. Purchase Orders/Letter Orders/Job Orders/Memoranda of Agreement/Contracts of Service and Other Contracts
Purchase Order/Letter Orders/Job Orders/Contracts of Service, must be duly supported with approved Purchase Request (PR) or its equivalent with funds appropriately earmarked for the purpose by the FAPsO Budget Officer together with other pertinent supporting documents, including bidding documents and resolutions, if applicable.
The authority is delegated as follows:
Requisitioning/ Approving
Recommending
Up to P5M FAPsO Admin. Director, FIMAS
Officer Alternate:
Director, Admin.
More than P5M Director, FIMAS Usec. FMA
Up to P10M
More than P10M Usec. FMA Secretary
C. Obligation Slips (OS)
1. The Director, FIMAS shall sign on Box A of OS as to the necessity and legality of charges to appropriation/allotment irrespective of funding source/allocation.
2. The FAPsO Budget Officer shall sign on Box B certifying that appropriation/allotment is available and funds obligated for the purpose.
D. Acceptance and Inspection of Deliveries
The concerned units within the Administrative and Finance Units of FAPsO shall process all deliveries of supplies, materials and equipments following the procedures being adopted by the Department (Financial Matters Item D, p. 18 above) and in conformity with the applicable provisions of the New Government Accounting System.
E. Approval of Disbursement Vouchers
1. The FAPsO Accountant upon indorsement from concerned FAPsO Project Manager shall sign on Box A as to completeness and propriety of supporting documents, cash availability and whenever applicable, subject to ADA.
2. All vouchers irrespective of funding source/allocation shall be signed on Box B by the Director, FIMAS.
3. Subject to the foregoing, the authority on approval of DVs, under Box B hereof, is delegated as follows:
Approving
Up to P5M Director, FIMAS
More than P5M Usec. FMA
Up to P10M
More than P10M Secretary
F. Signing and Countersigning of Checks
1. Checks shall be prepared based on duly approved vouchers consistent with payee and amount, otherwise, the payment is not authorized or considered irregular or illegal.
2. Checks irrespective of amount shall be signed by the FAPsO Cashier and countersigned by either the Director of Administrative Service or Director of FIMAS.
3. The authority other than item 2 above is delegated as follows:
Up to P5M FAPsO Cashier Director, Admin.
Alternate:
Director, FIMAS
More than P5M Director, Admin. Usec. FMA
Up to P10M Alternate:
Director, FIMAS
More than P10M Usec. FMA Secretary
G. Advice of Sub-Allotment
1. Upon approval of request by the Director, FIMAS, Advice of Sub-Allotment shall be released to the region concerned subject to the agreements/terms of the concerned FAPsO. The corresponding funding check shall be issued directly to the intended project/province.
2. Funds transferred by FAPsO CPMO must be strictly in accordance with the intended purpose and with the necessary accounting reports rendered by recipient office to the Budget and Accounting Units, FAPsO.
3. The authority is delegated as follows:
Certified Correct Approving
From Central Office FAPsO Budget Officer Director, FIMAS
To Regional Office
III. Other Matters
1. This Order shall cover transactions relating to all funds administered by the Department.
2. The total amount of the contract or the total amount obligated should be the basis for determining the authorized signing and approving officials and not the amount to be paid as per Disbursement Voucher.
3. An approving official with a higher level of delegated authority is not prejudiced from signing/approving transactions lower than what is delegated to him/her.
4. Head of Office shall refer to officials with the rank of Director III and above in the Central Office, and at least Division Chief level in the Region and Provincial Offices.
IV. Limitations
Exercise of the functions/authorities herein provided shall, in all cases, be subject to national and/or department policies, rules and regulations and accounting and auditing rules and regulations which now exist or may be promulgated in the future.
V. Exercise of Functions by the Secretary
1. The delegation of functions herein provided shall not preclude the Secretary from exercising any of the enumerated functions when necessary in the interest of public service.
2. Further, nothing in this Order shall be construed as limiting the power of the Secretary to review, modify or reverse any action taken by the officials or to issue appointment, initiate transfers, details, reassignment, promotions and other personnel action in accordance with existing laws, rules and regulations.
VI. All Orders, Memoranda, Circulars and previous related issuances inconsistent herewith are deemed repealed/revoked accordingly. Strict compliance is enjoined. This Order takes effect immediately.
Diliman, Quezon City. September 5, 2005.
(SGD.) NASSER C. PAGANDAMAN
OIC-Secretary