OCA CIRCULAR NO. 98-2005, September 22, 2005

The Commission on Audit, in accordance with its
mandate under the 1987 Philippine Constitution, promulgates accounting
and auditing rules and regulations relative to the budgetary system in
the national, corporate and local government sectors under the New
Government Accounting System.

As part of its continuing mandate to update
accounting and auditing rules and regulations, forms for the use in the
obligation/utilization/disbursement of government funds are likewise
continuously updated. The Judiciary, as a national government sector, is
obliged to follow the revised form issued by the Commission on Audit.

In light of these COA’s issuances and for the
information and guidance of all concerned, all claims for payment from
the lower court such as traveling expenses, judicial incentives,
additional expense allowance and the like must use the prescribed forms
for the disbursement voucher and obligation slip. Henceforth, Executive
Judges/Presiding Judges/Clerks of Courts must sign the certification
in the Obligation Slip that the expense/cash advance is necessary,
lawful and incurred under their direct supervision. The certification on
the Disbursement Voucher is discontinued.

Hereto attached is a copy of the new prescribed
forms for the Disbursement Voucher and Obligation Slip. Beginning 15
October 2005 , all claims not in accordance with the new prescribed
forms shall no longer be entertained by this Office.

This amends OCA Circular No.41-2005 issued on 22 April 2005 and becomes effective 09 September 2005 .