OCA CIRCULAR NO. 41-2005, April 22, 2005

Whereas, the Commission on Audit issued Circular No. 2005-01 dated
28 February 2005 which prescribes the use of the revised forms in the
obligation/utilization and disbursement of government funds;

Whereas, the Circular defines the role of the Budget Division who
shall be vested with the function of maintaining the registries of
funds/appropriations/allotments and shall certify as to their
availability, while the Head of the Accounting Division shall, on the
other hand, keep the records and certify as to the availability of Cash;

Whereas, the said Circular also prescribes the revised forms for
use in the obligations/utilization and disbursement of such funds;

Whereas, as required, the revised forms for the incurrence of
obligation/utilization of budget and disbursement shall be as follows:

> Obligation Slip – for incurrence of obligation

> Disbursement Voucher – for payment of obligation/liabilities/expenses of all government agencies.

Now, therefore, Judges and Personnel of the Lower Courts are
required to use the Disbursement Voucher, as prescribed in the Circular
which is hereto attached, for claims of whatever expenditures chargeable
against government funds. Claims submitted beginning July 1, 2005 using
the old voucher form shall not be processed by this Office

This Circular shall take effect 01 July 2005 .

22 April 2005