June 30, 2011
GENERAL MEMORANDUM ORDER NO. 01-11
SUBJECT : Delegation of Signing Authorities on Financial Matters to Central and Field Officers
In the interest of the service the delegation of signing authorities and responsibilities to DAR officers from the Central and Field Offices are hereby amended as follows:
FINANCIAL MATTERS
All proposals for projects and conduct of activities regardless of amount which involves funds intended for locally assisted projects shall be approved by the Secretary upon recommendation of the Undersecretary concerned.
All proposals for projects and conduct of activities regardless of amount which involves funds intended for foreign assisted projects shall be approved by the Secretary upon recommendation of the PIO.
I. PROCUREMENT
All procurement by the Department shall be governed by the principles of R.A. 9184 or the Government Procurement Reform Act and its implementing Rules and Regulations.
A. REQUISITION
The signing authority for all requisitions is delegated as follows:
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RECOMMENDING |
APPROVING |
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1 |
Up to P0.5M |
Head of Office |
Director concerned |
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concerned |
(Central Office) |
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PMO |
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(FAPsO) |
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ARDA |
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(Regional Office) |
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PARO II |
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(Provincial Office) |
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2 |
More than P0.5M |
Director concerned |
Asec concerned |
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Up to P5M |
(Central Office) |
(Central Office) |
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PMO |
Deputy PIO - PIMS |
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(FAPsO) |
(FAPsO) |
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ARDA |
Regional Director |
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(Regional Office) |
(Regional Office) |
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PARO II |
Regional Director |
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(Provincial Office) |
(Provincial Office) |
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3 |
More than P5M |
Asec concerned |
Usec concerned |
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Up to P10M |
(Central Office) |
(Central Office) |
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Deputy PIO - PIMS |
PIO |
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(FAPsO) |
(FAPsO) |
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Regional Director |
Usec concerned |
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(Regional Office) |
(Regional Office) |
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(Provincial Office) |
(Provincial Office) |
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4 |
More than P10M |
Usec concerned |
Secretary |
B. PURCHASE ORDERS/LETTER ORDERS/JOB ORDERS/MEMORANDUM OF AGREEMENTS/CONTRACTS OF SERVICE AND OTHER CONTRACTS
The authority to sign purchase orders, letter orders, job orders, memorandum of agreements, contracts of service and other contracts is delegated as follows:
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RECOMMENDING |
APPROVING |
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1 |
Up to P0.5M |
Head of Office concerned |
Director, Admin. |
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(Central Office) |
(Central Office) |
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Head of Office concerned |
Director, Admin. |
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(FAPsO) |
(FAPsO) |
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Head of Office concerned |
ARDA |
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(Regional Office) |
(Regional Office) |
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Head of office concerned |
PARO II |
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(Provincial Office) |
(Provincial Office) |
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2 |
More than P0.5M |
National BAC |
Usec concerned |
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Up to P5M |
(Central Office) |
(Central Office) |
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N.B. for FMA transactions |
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authority is delegated to |
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the Director, FIMAS |
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National BAC |
PIO |
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(FAPsO) |
(FAPsO) |
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Regional BAC |
Regional Director |
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(Regional Office) |
(Regional Office) |
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(Provincial Office) |
(Provincial Office) |
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3 |
More than P5M |
National BAC |
Usec concerned |
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Up to P10M |
(Central Office) |
(Central Office) |
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National BAC |
PIO |
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(FAPsO) |
(FAPsO) |
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Regional BAC |
Usec concerned |
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(Regional Office) |
(Regional Office) |
C. OBLIGATION REQUEST (OBR)
The authority to sign obligation slips is delegated as follows:
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CERTIFICATION AS TO: |
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Necessity & Legality |
Availability of |
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of Charges to |
Appropriation |
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Appropriation/ |
Allotment & |
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Allotment |
Funds Obligated |
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(Box A) |
(Box B) |
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1 |
Up to P0.5M |
Director concerned |
Chief, Budget Division |
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(Central Office) |
(Central Office) |
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Chief, Finance |
Chief, Budget Unit |
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(FAPSO) |
(FAPsO) |
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ARDA |
Chief, Budget Unit |
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(Regional Office) |
(Regional Office) |
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PARO II |
Chief, Budget Unit |
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(Provincial Office) |
(Provincial Office) |
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2 |
More than P0.5M |
Asec concerned |
Chief, Budget Division |
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Up to P5M |
(Central Office) |
(Central Office) |
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Deputy PIO-PIMS |
Chief, Budget Unit |
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(FAPsO) |
(FAPsO) |
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Regional Director |
Chief, Budget Unit |
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(Regional Office) |
(Regional Office) |
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3 |
More than P5M |
Usec concerned |
Chief, Budget Division |
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Up to P10M |
(Central Office) |
(Central Office) |
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PIO |
Chief, Budget Unit |
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(FAPsO) |
(FAPsO) |
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4 |
More than P10M |
Secretary |
Chief, Budget Division |
SPECIAL PROVISION: Personnel expenditures (such as but not limited to salaries, wages, allowances, compensations and other personal services), which are chargeable against PS and MOOE allocation irrespective of amount; and Regular recurring expenditures such as but not limited to utilities (power, water, communications), rentals and mandatory remittances, regardless of amount, shall be signed in Box A by the Director, Administrative Service (Central Office), Administrative Officer (Regional Office) or CARPO for Administration (Provincial Office), respectively.
E. APPROVAL OF DISBURSEMENT VOUCHERS
The authority to sign Disbursement Vouchers is delegated as follows:
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BOX A |
BOX B |
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Completeness and |
Approved for |
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appropriateness of |
Payment |
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supporting documents, |
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Cash availability, Subject |
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to ADA, if applicable |
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Central Office |
Chief, Accounting Division |
Director, FIMAS |
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FAPsO |
Chief, Accounting Unit |
Director, FIMAS |
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Regional Office |
Chief, Accounting Unit |
ARDA |
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Provincial Office |
Chief, Accounting Unit |
PARO II |
F. SIGNING AND COUNTERSIGNING OF CHECKS
The authority to sign Checks/Memoranda/Notice of Transfer of Cash Allocation (combination of Signatory A and Signatory B, as herein provided) is delegated as follows:
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SIGNATORY A |
SIGNATORY B |
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1 |
Up to P0.5M |
Cashier III |
Director, Admin. |
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(Central) |
(Central) |
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Cashier |
Director, FIMAS |
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(FAPsO) |
(FAPsO) |
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Cashier |
ARDA |
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(Regional) |
(Regional) |
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Cashier |
PARO II |
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(Provincial) |
(Provincial) |
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2 |
More than P0.5M |
Director, FIMAS |
Asec, FMA |
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Up to P5M |
(Central/FAPsO) |
(Central/FAPsO) |
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ARDA/PARO II |
Regional Director |
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(Regional/Provincial) |
(Regional/Provincial) |
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3 |
More than P5M |
Asec, FMA |
Usec, FMA Up to P10M |
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4 |
More than P10M |
Usec, FMA |
Secretary |
SPECIAL PROVISION: Checks for payment of all Personnel expenditures (such as but not limited to salaries, wages, allowances, compensations and other personal services), which are chargeable against PS and MOOE allocation, irrespective of amount, shall be signed by the Cashier III (or in his/her absence, by the Cashier II) and countersigned by the Director, FIMAS (Central Office), ARDA (Regional Office) or PARO (Provincial Office), respectively.
When time is of the essence, in the absence of a signatory, the signatory with the next higher authority may substitute as Signatory A or Signatory B, respectively.
G. SUB-ALLOTMENT OF FUNDS
Fund transferred by the Central Office/FAPsO 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 Divisions, Central Office/FAPsO as soon as the purpose for which the fund was intended for use has been achieved. In the event that the intended purpose of the fund will no longer be pursued, the fund must be returned immediately to the FIMAS, Central Office/FAPsO.
The authority is delegated as follows:
a. Request for Issuance of Sub-Allotment Advice
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RECOMMENDING |
APPROVING |
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From Central Office |
Head of Office Concerned |
Usec concerned |
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to Field Offices |
(Central Office) |
(Central Office) |
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PMO |
PIO |
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(FAPsO) |
(FAPsO) |
b. Sub-Allotment Advice
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CERTIFIED CORRECT |
APPROVING |
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From Central Office |
Chief, Budget Division |
Director, FIMAS |
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to Field Offices |
(Central Office) |
(Central Office) |
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Chief, Budget Unit |
Director, FIMAS |
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(FAPsO) |
(FAPsO) |
II. OTHER MATTERS
1. This Order covers all transactions relating to all funds administered by the Department.
2. The total amount of the contract or amount obligated is the basis for determining the authorized signing authority.
3. An approving official with a higher level of delegated authority is not precluded from signing transactions lower than what is delegated to him/her.
4. Head of Office shall refer to officials with the rank of Division Chief and above in the Central, Regional and Provincial Offices.
III. LIMITATIONS
Exercises of the 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.
IV. EXERCISE OF AUTHORITY BY THE SECRETARY
1. The delegation of authorities herein provided does not preclude the Secretary from exercising any of the enumerated authorities when necessary in the interest of public service.
2. 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 concerned in accordance with existing laws, rules and regulations.
V. REPEALING CLAUSE
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, June 30, 2011.
(SGD.) VIRGILIO R. DELOS REYES
DAR Secretary