Ci Flash Nov3

SDO – FINANCE TEAM
Project Title Project FLASH ( Fast Liquidation Among

School Heads)
Division SDO – Finance
CI Team Name SDO Financial Analysts
CI Team Team Leader: Rio C. Paculanang

Composition Asst. Team Leader: Marie Beth B. Bondesto
Documenters: Noemi S. Cotiangco
Marichelle R. Recamara
Records Keeper: Florence M. Conte
IT Specialists: Riza M. Villamon
Jennifer Mary M. Correos
Key School Heads/Principals, Teachers,
Customers Pupils, COA Auditors
Key Process Liquidation of Released MOOE Funds
Over-all To meet the 20-day liquidation

Objective standard of downloaded School MOOE
funds.
CI Implementers
RATIONALE
The School MOOE is said to be one of the most powerful
tool to promote and strengthen school-based
management and accountability. However, schools must
adhere to existing standards
Prompt liquidation is important to ensure 100% release

of MOOE downloaded funds to be used for Projects,
Activities and Programs (PAP) of the schools.
 DOWNLOADED FUNDS – Funds from DBM to the Division Office

 RELEASED FUNDS – Funds from the Division Office to Schools
EXISTING STANDARD:
The Commission on Audit prescribed in COA
Circular No. 97-002 that Report of Disbursements
shall be submitted by the Accountable Officer on
or before the 5th of the following month (30-day
period).
Based on COA Circular 2012-004, cash advances

for Field Operating Expenses must be liquidated
by the Accountable Officer within twenty (20) days
from accomplishment of the purpose.
Pursuant to Item H.1.1 of the Manual on Simplified

Accounting Guidelines and Procedures, subsequent cash
advances shall be granted upon receipt of the CDR
equivalent to at least 75% of the previous cash advance,
and any remaining cash advance at the end of the year must
be liquidated in full and unexpended balance refunded.
STATUS OF DOWNLOADED AND LIQUIDATED MOOE – CY 2015
NO. OF REPORTS NO. OF MOOE TOTAL MOOE
DISTRICT LIQUIDATED W/IN RELEASES IN 2015 DOWNLOADED BY
30 DAYs DBM IN 2015
ALEGRIA 3 22 1,503,850.00
ANAO-AON 0 45 1,633,050.00
BACUAG 15 74 1,978,850.00
CLAVER 3 66 3,321,200.00
GIGAQUIT 12 64 2,111,000.00
MAINIT I 14 69 2,196,400.00
MAINIT II 2 44 1,749,900.00
MALIMONO 4 71 3,292,700.00
PLACER I 9 57 1,542,800.00
PLACER II 11 53 1,439,250.00
SISON 6 31 1,820,200.00
TAGANA-AN 29 85 1,802,150.00
TUBOD 5 28 1,374,650.00
TIMELINESS TIMELINESS
DISTRICT (LIQUIDATED
W/IN 30-DAY 35.00%
PERIOD)
ALEGRIA 13.64% 30.00%
ANAO-AON 0.00%
25.00%
BACUAG 20.27%
20.00%
CLAVER 4.55%
GIGAQUIT 18.75% 15.00%

MAINIT I 20.29%
10.00%
MAINIT II 4.55%
MALIMONO 5.63% 5.00%
PLACER I 15.79%
0.00%
PLACER II 20.75%
SISON 19.35%
TAGANA-AN 34.12%
TUBOD 17.86%
ANAO-AON DISTRICT
NO. OF
% LIQUIDATED
REPORTS NO. OF MOOE TOTAL MOOE TOTAL MOOE % OF
REPORTS W/IN
SCHOOLS LIQUIDATED RELEASES IN
30-DAY PERIOD
DOWNLOADED BY RELEASED IN RELEASED
W/IN THE 30- 2015 DBM FOR 2015 2015 MOOE
DAY PERIOD
Anao-aon CES 0 4 0% 273,600.00 167,900.00 61%
Amontay ES 0 4 0% 125,400.00 96,000.00 77%
Balite ES 0 4 0% 193,800.00 178,450.00 92%
Banbanon ES 0 4 0% 119,700.00 94,925.00 79%
Diaz ES 0 4 0% 133,000.00 113,239.00 85%
Honrado ES 0 5 0% 129,200.00 133,900.00 104%
Jubgan ES 0 4 0% 161,500.00 107,200.00 66%
Linongganan ES 0 5 0% 124,450.00 146,310.00 118%
Macopa ES 0 3 0% 120,650.00 80,162.00 66%
Magtangale ES 0 3 0% 119,700.00 78,425.00 66%
Oslao ES 0 5 0% 132,050.00 132,500.00 100%

TOTAL 0 45 0% 1,633,050.00 1,329,011.00 81%
STATUS OF MOOE RELEASES IN CY 2015
ANAO-AON DISTRICT
NO. OF
AVE. NO. OF
AVE. NO. OF DAYS TO LIQUIDATE
MOOE
SCHOOLS DAYS TO
RELEASES IN
LIQUIDATE
2015
Anao-aon CES 4 67.75 Oslao ES
Magtangale ES
Amontay ES 4 69.5
Macopa ES
Balite ES 4 89.75
Linongganan ES
Banbanon ES 4 79.5 Jubgan ES
Diaz ES 4 70.00 Honrado ES
Honrado ES 5 93.40 Diaz ES
Jubgan ES 4 62.75
Banbanon ES
Linongganan
ES 5 73.60 Balite ES
Amontay ES
Macopa ES 3 118.00
Magtangale Anao-aon CES
ES 3 114.33 0 50 100 150
Oslao ES 5 63.80
TOTAL 45 80.18 No. of days
VOICE OF THE CUSTOMERS
Madugay man gud
Maám, uman dugay makapamalit kay malangan
man kaw mi sa pagcanvass
makaliquidate?
Isahay, dili available
an mga signatories
ug kulang ang
Isahay sab, magamit ubang supporting
anay an kwarta sa mga documents…
unplanned expenses.
Maghuyat anay na
marefundnan before
Dili dajon
makapamalit…
matrabaho kay
isahay hamok
activities ug reports
na himuon…
FOCUSED PROBLEM STATEMENT
Out of the 45 MOOE fund releases to schools in

Anao-aon District in CY 2015, NONE of the
submitted reports were liquidated within the
prescribed 20-day period.
Root Cause Analysis
Delay in the
Delayed conduct of canvass
Procurement and other
Out of the
requirements of
45 MOOE
procurement
releases to
schools in
Anao-aon Delayed Funds were
Implementati diverted to
District in CY
on of school ineligible and
2015, project unanticipated
NONE of the
expenses
submitted
reports were
Incomplete
liquidated and not duly
within the accomplishe
prescribed d supporting
30-day documents
period.
ROOT CAUSES PROPOSED SOLUTIONs
 Delay in the conduct
of canvass and other
requirements of the
CONDUCT ORIENTATION – Procurement Process
procurement process
– Liquidation Process
Incomplete and not
duly accomplished CHECKLIST OF DOCUMENTARY REQUIREMENTS
supporting documents
Funds were used for MODIFY AND IMPROVE Liquidation Process
THE PROCESS
–
ineligible and
unanticipated expenses
SIPOC
SUPPLIER INPUT PROCESS OUTPUT CUSTOMERS
 COA Auditors
MOOE MOOE Report  Teachers
Purchase
School Head Liquidation of  Parents
Request (PR)
Process Disbursement  Pupils/Students
Cash Downloading
Conduct of Procurement
advance of School
pre- of goods and
of MOOE MOOE to Liquidation
procureme payment of
by School School
services
nt activities Heads
Heads
Cash Downloading
Conduct of Procurement
advance of School
pre- of goods and
of MOOE MOOE to Liquidation
procureme School payment of
by School
nt activities Heads services
Heads
1. Payment of 1. Compilation of
1.Submission 1.Downloading procured Disbursement
1.Preparation of PR to of MOOE fund goods and Vouchers and
of PR Budget other supporting
to School services to
2.Conduct of 2.Obligation documents per
Head’s ATM suppliers transaction
Canvass of of MOOE account 2. Inspection 2.Preparation of
prices 3.Preparation 2.Withdrawal and Report of
3. Preparation of DV of cash of MOOE by acceptance of Disbursements,
of Abstract of advance Cash
School Head procured
Quotation 4. Approval Disbursement
goods
4.Preparation of DV of cash Register
of Purchase 3. Review of
advance
Order liquidation
documents by
1-3 days 3-5 days bookkeeper
4.Certification of
completeness of
liquidation
documents by
bookkeeper
10-12 days
Illustrative Example #1:
Small School – MOOE is Php5,000/mo.
Assumptions:
Expenses for 2 months requirements:
Office Supplies Expenses 5,000
Traveling Expenses 2,000
Minor Repairs – Sch. Bldgs. 3,000
Total Php 10,000
 Conduct of pre-procurement activities

- Preparation of PR
- Conduct of Canvass of prices (office supplies)
- Preparation of Abstract of Quotation
- Preparation of Purchase Order (office supplies)
 Cash advance of MOOE by School Heads
- Submission of PR to Budget
- Obligation of MOOE (based on the expenses)
- Preparation of DV of cash advance
- Approval of DV of cash advance
Small School – MOOE is Php5,000/mo.
Assumptions:
Total Php 10,000
 Downloading of School MOOE to School Heads (1-2 days)

- Downloading of MOOE fund to School Head’s ATM account
- Withdrawal of MOOE by School Head
 Procurement of goods and payment of services (3-5 days)
- Payment of procured goods and services to suppliers
- Inspection and acceptance of procured goods
 Liquidation (10-12 days)
- Compilation of Paid Disbursement Vouchers
- Preparation of Report of Disbursement
- Review of documents by Bookkeeper
- Submission to Bookkeeper
Big School – MOOE is Php24,000/mo.
Assumptions:
Training Expenses 6,000
Electricity Expenses 4,000
Water Expenses 1,000
Telephone Expenses 1,000
Total Php 48,000
 Conduct of pre-procurement activities

- Preparation of PR
- Conduct of Canvass of prices (office supplies)
- Preparation of Abstract of Quotation
- Preparation of Purchase Order (office supplies)
 Cash advance of MOOE by School Heads
- Submission of PR to Budget
- Obligation of MOOE (based on the expenses)
- Preparation of DV of cash advance
- Approval of DV of cash advance
 Downloading of School MOOE to School Heads (1-2 days)

- Downloading of MOOE fund to School Head’s ATM account
- Withdrawal of MOOE by School Head
 Procurement of goods and payment of services (3-5 days)

- Payment of procured goods and services to suppliers
- Inspection and acceptance of procured goods
Liquidation (10-12 days)
When the expenses have reached 75%, the School Head may
liquidate by submitting to the Bookkeeper the Report of Disbursements with
paid DVs and other supporting documents.
Example:
Training Expenses 5,000
Electricity Expenses 2,000
Water Expenses 500
Telephone Expenses 500
Total Php 36,000
- Compilation of Paid Disbursements Vouchers

- Preparation of Report of Disbursements
- Review of liquidation documents by bookkeeper
- Submission of liquidation report
Conduct of Orientation in Anao-aon
District
PILOT TEST RESULT IN ANAO-AON DISTRICT
AUGUST 18-OCTOBER 28, 2016
DATE AVE. DAYS TO

SCHOOLS DATE ISSUED AMOUNT
LIQUIDATED LIQUIDATE
Anao-aon CES 28-Sep-16 49,900.00

Amontay ES 7-Sep-16 49,500.00 26-Sep-16 19
28-Sep-16 27,925.00 17-Oct-16 19
Balite ES 7-Sep-16 49,500.00 26-Sep-16 19
28-Sep-16 49,900.00
Banbanon ES 28-Sep-16 49,900.00
Diaz ES
Honrado ES
Jubgan ES 28-Sep-16 49,900.00
Linongganan ES 21-Sep-16 49,500.00
Macopa ES 28-Sep-16 49,500.00
Magtangale ES 26-Aug-16 49,900.00 27-Sep-16 32
28-Sep-16 49,900.00
Oslao ES 28-Sep-16 49,900.00
PILOT TEST RESULT IN ANAO-AON DISTRICT
BEFORE PROJECT FLASH IMPLEMENTATION OF PROJECT FLASH
JANUARY-DECEMBER 2015 AUGUST 15-OCTOBER 17, 2016
NO. OF AVE. DAYS NO. OF

NO. OF REPORTS NO. OF AVE. DAYS
REPORTS TO
SCHOOLS SUBMITTED
MOOE
LIQUIDAT SUBMITTE MOOE TO VARIANCE
RELEASES D W/IN 30 RELEASES LIQUIDATE
W/IN 30 DAYS E
DAYS
Anao-aon CES 0 4 67.75 0 1

Amontay ES 0 4 69.5 0 2 19 50.50
Balite ES 0 4 89.75 0 2 19 70.50
Banbanon ES 0 4 79.5 0 1
Diaz ES 0 4 70.00 0
Honrado ES 0 5 93.40 0
Jubgan ES 0 4 62.75 0 1
Linongganan
ES 0 5 73.60 0 1
Macopa ES 0 3 118.00 0 1
Magtangale ES 0 3 114.33 0 1 32 82.33
Oslao ES 0 5 63.80 0 1
HINDERING FACTOR
School Heads have previous unliquidated
cash advances
 Follow-up through the District Supervisor in the form

of Monthly Status of Unliquidated Cash Advances
 Issuance of Demand Letter (signed by the Legal
Officer and SDS)
“Failure of the AO to liquidate his cash advance within the

prescribed period shall constitute a valid cause for the
withholding of his salary and the instruction of other sanctions as
provided for under paragraphs 9.2 and 9.3 hereof
PROJECT FLASH ROLL-OUT IN DIFFERENT DISTRICTS
PROJECT FLASH ROLL-OUT IN DIFFERENT DISTRICTS
ROLL-OUT RESULTS - ALEGRIA DISTRICT
JANUARY-DECEMBER 2015 SEPTEMBER 19 – OCTOBER 17, 2016

NO. OF NO. OF
NO. OF
REPORTS AVE. DAYS REPORTS NO. OF AVE. DAYS
MOOE
SCHOOLS SUBMITTED
RELEASE
TO SUBMITTE MOOE TO VARIANCE
W/IN 30 LIQUIDATE D W/IN 30 RELEASES LIQUIDATE
S
DAYS DAYS
Alegria CES 1 5 71.2 1

Alipao ES 0 1 149
Budlingin ES 0 2 103
Camp Eduard
ES 0 1 217
Ferlda ES 0 2 50.5 1
LJ Moreno ES 0 1 89
Ombong ES 2 5 45.6
Pongtud ES 0 3 82.33
San Pedro ES 0 2 132.5
ROLL-OUT RESULTS
BEFORE PROJECT FLASH
– MAINIT I DISTRICT
IMPLEMENTATION OF PROJECT FLASH
NO. OF AVE.
NO. OF REPORTS NO. OF AVE. DAYS NO. OF
REPORTS DAYS TO
SCHOOLS SUBMITTED W/IN MOOE TO SUBMITTED
MOOE
LIQUIDAT
VARIANCE
30 DAYS RELEASES LIQUIDATE RELEASES
W/IN 30 DAYS E
Bobonaon P/S 0 4 68.50 1

Dayano P/S 0 4 65.25 1 1 28 36.25
Mabini E/S 2 5 43.60 1 1 30 13.6
Magpayang
E/S 3 5 32.00 1 1 28 4
Mainit CE/S 1 7 44.86 2 2 13 32
Marayag P/S 3 5 26.40
Paco E/S 0 4 70.00 1
Quezon E/S 1 5 47.40
Roxas E/S 0 4 61.50 1
San Jose E/S 2 6 45.50
Siana E/S 0 4 66.50 1
Silop E/S 0 5 59.20
Magpayang
NHS 1 6 68.20 1
Paco NHS 1 5 53.75 1
ROLL-OUT RESULTS – TAGANA-AN DISTRICT
NO. OF NO. OF
NO. OF AVE. DAYS NO. OF AVE. DAYS
REPORTS REPORTS
SCHOOLS MOOE TO MOOE TO VARIANCE
SUBMITTED SUBMITTED
RELEASES LIQUIDATE RELEASES LIQUIDATE
W/IN 30 DAYS W/IN 30 DAYS
Bagong Silang
ES 3 7 35.43
Banban ES 7 8 21.88
Cawilan ES 1 6 46.00 1
Fabio ES 1 5 41.00 1
Himamaug ES 2 6 44.67
Hinatuan ES 0 6 45.50 1
Laurel ES 5 6 27.00 1
Lower Libas ES 1 6 48.33 1
Opong ES 3 6 31.50 1
Patino ES 1 6 43.50 1
Salvacion ES 1 6 48.17 1
Talavera ES 0 4 90.00 1
Tagana-an CES 1 6 51.00 2 2 12 39
Upper Libas ES 3 7 35.14 1
ROLL-OUT RESULTS – TUBOD DISTRICT
NO. OF NO. OF
REPORTS REPORTS
SCHOOLS MOOE TO MOOE TO
SUBMITTED SUBMITTED
Calang-
Custodio ES 1 4 61.75 1
Capayahan ES 0 3 64.33 1
F. Buyser ES 1 3 50 1
M.Dapar ES 0 2 49.50 1
Mahucdam ES 0 2 81
Marga ES 2 4 48.75 1 2 10
San isidro ES 0 4 50.75 1
Timamana ES 1 3 93.33
Tubod CES 0 3 93.33 1
PILOT TEST IMPLEMENTATION PLAN IN
ANAO-ON DISTRICT
Orientation on Project FLASH
ACTIVITY
(Div. Memo # 155, s. 2016)
District Supervisor, School Heads, Canvassers, members of
PARTICIPANTS
the BAC, Inspection team
DATE SCHOOL
Aug. 15, 2016 AM Anao-aon CES
Aug. 15, 2016 PM Amontay ES & Oslao ES
SCHEDULE Aug. 16, 2016 AM Balite ES & Banbanon ES
Aug. 16, 2016 PM Diaz ES & Honrado ES
Aug. 17, 2016 AM Jubgan ES & Linongganan ES
Aug. 17, 2016 PM Macopa ES & Magtangale
 Project FLASH, its background, objectives
 The improved liquidation process
TOPIC  Applicable legal guidelines
 Duties and responsibilities of canvassers, BAC members,
Inspectorate team
Dissemination of
Memo re: Orientation
on Project FLASH (Fast
Liquidation Among
School Heads) in
Anao-aon District
MOOE LIQUIDATION PROCESS
OLD PROCESS IMPROVED PROCESS
School Head prepares Purchase
School Head prepares Purchase Request (PR)
Request (PR)
Canvasser canvass goods/supplies
School Head submits PR to Budget
Cashier releases MOOE to school BAC determines lowest bidder
head SH prepares Purchase Order forms
Canvasser canvass goods/supplies (PO)
School Head submits PR to Budget
BAC determines lowest bidder Cashier releases MOOE to school
head
SH accomplishes Purchase Order (PO)
SH accomplishes PO forms
SH accomplishes Disbursement
Vouchers (DV) SH accomplishes Disbursement
School Heads Pays the Supplier, Vouchers (DV)
procures supplies and materials School Heads Pays the Supplier,
procures supplies and materials
Inspection Team inspect Goods
Inspection Team inspect Goods
School Head prepares and submits
liquidation report School Head prepares and submits
liquidation report
ROLL-OUT IMPLEMENTATION PLAN
DATE DISTRICT IN-CHARGE PARTICIPANTS
Sep. 16, SDO Finance ALL CI Members All district
2016 bookkeepers
Sep. 19, Grp A: Alegria Grp A: RCPaculanang, NSCotiangco, Dst. Bookkeeper District Supervisor,
2016 AM School Heads,
Grp B: Mainit 1 Grp B: RMVillamon, JMCorreos, MRecamara Canvassers, BAC
members,
Sep. 19, Grp A: Tubod Grp A: RCPaculanang, NSCotiangco, Dst. Bookkeeper Inspectorate team
2016 PM members
Grp B: Mainit 2 Grp B: RMVillamon, JMCorreos, MRecamara
Sep. 20, Grp A: Sison Grp A: JMCorreos, NSCotiangco, Dist. Bookkeeper Activities:
2016 AM  Conduct of
Grp B: Placer 1 Grp B: RCPaculanang, FConte, Dist. Bookkeeper orientation on
Sep. 20, Grp A: Tagana- Grp A: JMCorreos, MBBondesto, Dist. Bookkeeper the improved
2016 PM an liquidation
Grp B: Placer 2 Grp B: RCPaculanang, FConte, Dist. Bookkeeper process,
prevailing legal
Sep. 21, Grp A: Claver Grp A: RCPaculanang, MRecamara, guidelines,
2016 AM Dist. Bookkeeper duties &
Grp B: Gigaquit Grp B: RMVillamon, MBBondesto, FConte responsibilities
Sep. 22, Grp A: Grp A: RCPaculanang, MRecamara, JMCorreos of Canvasser,
2016 AM Malimono BAC,
inspection
Grp B: Bacuag Grp B: RMVillamon, NSCotiangco, Dist. Bookkeeper team
ROLL-OUT RESULTS - BACUAG DISTRICT
NO. OF NO. OF
REPORTS REPORTS
SCHOOLS SUBMITTED
MOOE TO
SUBMITTED
MOOE TO
Bacuag CES 2 6 43.67 1
Baliw ES 0 4 49.00 1
Bitaog ES 0 5 44.40
Cabugao ES 1 5 33.20
Cambuayon ES 1 6 47.83
Campo ES 4 6 34.67
Dugsangon ES 0 5 46.80
Hinatigan ES 0 4 57.25
Little Baguio ES 0 3 78.00
Lo-oc PS 0 4 53.25
Pautao ES 0 3 45.67 1
Payapag ES 2 7 37.71 0 1 35
Pongtud ES 2 6 40.67
Sto. Rosario ES 3 6 38.17 1
Payapag NHS 0 4 81.67
ROLL-OUT RESULTS - CLAVER DISTRICT
NO. OF REPORTS AVE. DAYS NO. OF REPORTS AVE. DAYS
NO. OF MOOE NO. OF MOOE
SCHOOLS SUBMITTED W/IN TO SUBMITTED W/IN TO
RELEASES RELEASES
30 DAYS LIQUIDATE 30 DAYS LIQUIDATE
V 0 3 84.67 1
Cagdianao ES 0 5 87
Claver CES 0 5 63.20 1
Daywan ES 0 3 62.67
Hayanggabon ES 0 4 66.25 1
Ladgaron ES 0 3 121.33
Lapinigan ES 0 3 98 1
Magallanes ES 0 4 72
Panatao ES 0 5 82 1
Punta Naga ES 0 2 102
Sabang ES 0 3 96.33 1
Sapa ES 0 4 88.50 1 1 28
Taganito ES 2 6 70.33 1
Tayawod ES 0 3 93.33
Urbiztondo ES 1 4 68.75 1 2 17
Wangke ES 0 3 96.33
Taganito NHS 0 6 48 1
ROLL-OUT RESULTS - GIGAQUIT DISTRICT
RELEASES RELEASES
Anibongan ES 0 3 88 1 1 13
Camam-onan ES 0 5 76.40 1
Camboayon CES 4 7 27.71
Gigaquit CES 1 5 47.80 1
Ipil ES 0 3 54
Lahi ES 1 3 62.67
Mahanub ES 1 5 56.40 1
Nagubat ES 0 3 88
Nuevo Campo ES 0 5 74.60 1
Poniente ES 1 5 54.60
San Antonio ES 0 3 95 1
San Isidro ES 2 5 42.40 1
Villaflor ES 1 5 56.20 1
Villafranca ES 1 5 54.80 1
LASICAM NHS 0 2 383.50 1
ROLL-OUT RESULTS – MALIMONO DISTRICT
RELEASES RELEASES
Alvarez ES 0 3 96.33
Binocaran ES 0 4 63.50 1
Bunyasan ES 0 3 87.67 1
Cagtinae ES 0 4 52.25 1
Cansayong ES 0 4 83.50
1
Cantapoy ES 0 2 88.50
Cayawan ES 0 3 96.67 1
Dumanig ES 0 4 65.00
1
Hanagdong ES 0 3 68.00
Karihatag ES 0 4 64.00
Malimono CES 0 3 113.33
ROLL-OUT RESULTS – MALIMONO DISTRICT
NO. OF REPORTS AVE. DAYS NO. OF REPORTS
NO. OF MOOE NO. OF MOOE AVE. DAYS TO
SCHOOLS SUBMITTED W/IN TO SUBMITTED W/IN
RELEASES RELEASES LIQUIDATE
30 DAYS LIQUIDATE 30 DAYS
Masgad ES 0 4 74.25 1
Pili ES 0 3 93.67 1
Placido ES 0 3 116.67 1
Sohoton ES 0 3 58.33
Villariza ES 0 4 61.75 1
Bunyasan NHS 3 5 58.25 1

Cantapoy NHS 1 5 50.50
Malimono NHS 0 5 59.00 1
Pili NHS 0 1 245 1

Villariza NHS 0 1 0.00
ROLL-OUT RESULTS – MAINIT II DISTRICT
RELEASES RELEASES
Binga E/S 0 1 88.00
Cantugas Cult.
Min. P/S 0 2 146.00
Cantugas E/S 0 3 113.33
Matin-ao CES 1 6 55.67 1 1 19
Mansayao E/S 1 5 50.20 1
Meliton
Morales P/S 0 3 69.67
San Francisco
E/S 0 3 97.33 1 2 11
San Isidro E/S 0 3 74.67
Tagbuyawan
E/S 0 4 57.50 1
Tapi-an E/S 0 4 72.00 1
Tolingon E/S 0 4 65.00
Hacienda NHS 6 103.80
ROLL-OUT RESULTS – PLACER I DISTRICT
NO. OF
AVE. DAYS NO. OF REPORTS AVE. DAYS
REPORTS NO. OF MOOE NO. OF MOOE
SCHOOLS TO SUBMITTED W/IN TO
SUBMITTED RELEASES RELEASES
LIQUIDATE 30 DAYS LIQUIDATE
W/IN 30 DAYS
Amoslog ES 1 7 54.80 1
Bad-as ES 1 6 37.17 1
Ellaperal ES 3 6 40.40 1
Lakandula ES 0 6 35 1
Pananay-an ES 0 4 39.17
Panhutungan ES 0 5 69.33 1
Placer CES 1 5 38 1
Sani-sani PS 0 4 38.17 1
Tagbongabong
ES 1 6 45.17 1
Landadula NHS 2 8 48.80
ROLL-OUT RESULTS – PLACER II DISTRICT
RELEASES RELEASES
Anislagan ES 0 5 54.80 1
Boyongan ES 1 6 37.17 1
Bugas-bugas ES 0 5 40.40 1
Mabini ES (A.
Romero) 2 6 35 1
Macalaya ES 2 6 39.17 1
Magupange
CES 0 3 69.33 1
Placer West ES 1 5 38 1
San Isidro ES 2 6 38.17 0
Sta. Cruz ES 3 6 45.17 1

Suyoc ES 0 5 48.80 0
SIPOC (old)
SUPPLIER INPUT PROCESS OUTPUT CUSTOMERS
 COA Auditors
MOOE MOOE Report  Teachers
Purchase
School Head Liquidation of  Parents
Request (PR)
Process Disbursement  Pupils/Students
Downloading Procurement
Cash advance
of School of goods and
of MOOE by Liquidation
MOOE to payment of
School Heads
School Heads services
DEPLOYMENT CHART
Downloading Procurement
Cash advance
of School of goods and
of MOOE by Liquidation
MOOE to payment of
School Heads
School Heads services
1.Preparation
1. Compilation of
of PR 1.Downloading
1.Canvass of prices Disbursement
2.Obligation of of MOOE fund 2.Preparation of Vouchers and other
MOOE to School Abstract of Quotation supporting documents
3.Preparation Head’s ATM 3.Preparation of
per transaction
Purchase Order
of DV of cash account 4.Preparation of 2.Preparation of Report
advance 2.Withdrawal Disbursement Voucher of Disbursements,
4. Approval of of MOOE by 5. Procurement of Cash Disbursement
goods and payment of Register
DV of cash School Head services 3. Review of liquidation
advance 6.Inspection of
documents by
procured goods
7. Accomplishment of bookkeeper
Inspection & 4.Certification of
Acceptance Report, completeness of
ARE, ICS liquidation documents
by bookkeeper
ROLL-OUT RESULTS - SISON DISTRICT
RELEASES RELEASES
Dakung Patag ES 0 2 189

De Castro ES 0 2 131.5 1
E. Siscon ES 0 2 122 1
Gacepan ES 2 4 123 1
Hinapayaw ES 0 0 70.25 1 1 22
Ima ES 0 2
Mabuhay ES 0 2 114.5 1
Mayag ES 3 5 123 1
San Pablo Es 1 4 47.60
Sison CES 0 4 83 1 1 17
Tagbayani ES 0 1 88 1
Tinogpahan ES 0 1 117 1
Upper Patag ES 0 2 131.5 1
Dakung Patag
NHS 1
Mayag NHS 1
GANTT CHART
Project Steps Output Target timetable (Bi-Monthly)
Schedule
J J A S O N
ASSESS 1. Get Organized CI Project

June 17, 2016 – Proposal
June 25, 2016
2. Talk with Document
customers s and FGD
July 1, 2016 -
July 15, 2016
3. Walk the Process SIPOC /
July 11, 2016 - FLOWCHA
July 15, 2016 RT
4. Identify priority
improvement Areas
July 18, 2016 -
July 22, 2016
GANTT CHART
Schedule
J J A S O N
ANALYZE 1. Do Root Cause

Analysis
July 25, 2016 -
July 29, 2016
2. Develop Solutions
July 30, 2016 -
Aug. 11, 2016
3. Finalize
Improvement Plans
July 30, 2016 -
Aug. 11, 2016
GANTT CHART
Schedule
J J A S O N
ACT 1. Pilot solution
Aug. 15, 2016 -
Sep. 15, 2016
2. Roll-out solution
Sep. 19-23, 2016
3. Check Progress
Oct. 13, 2016 -
Nov. 25, 2016
DATA GATHERING PLAN
What to gather? When to gather? Who will gather? How to gather?
1. Status Report of Mr. R. Paculanang
MOOE Cash Advances Ms. MB. Bondesto
Liquidation Mrs. N. Cotiangco
June 20, 2016 Mrs. M. Recamara Document Review
Ms. F. Conte
Mrs. R. Villamon
Ms. JM. Correos
2. Liquidation Process Mr. R. Paculanang

Ms. MB. Bondesto
Mrs. N. Cotiangco
July 4, 2016 Mrs. M. Recamara Interview/FGD
Ms. F. Conte
Mrs. R. Villamon
Ms. JM. Correos
3. Voice of the Mr. R. Paculanang

Customer Ms. MB. Bondesto
Mrs. R. Villamon
July 1 – 15, 2016 Interview
Ms. JM. Correos
What to gather? When to gather? Who will gather? How to gather?
4. Flaws in the Process August 1-Sep. 15, 2016 Mr. R. Paculanang
Ms. MB. Bondesto
Mrs. N. Cotiangco
Mrs. M. Recamara FGD
Ms. F. Conte
Mrs. R. Villamon
Ms. JM. Correos
Prepared by:
Rio C. Paculanang Florence M. Conte
Marie Beth B. Bondesto Riza M. Villamon
Noemi S. Cotiangco Jennifer Mary M. Correos
Marichelle E. Recamara
Approved by:
Mr. Oscar O. Masuhay

Adviser
“We serve, because we care”

A closer look at the problem… a comparison
The standard scenario …
PROCUREMENT &
LIQUIDATION PROCESS
Submission of
Release of MOOE to
liquidation report
School Heads
30 days
The actual scenario …

PROCUREMENT &
LIQUIDATION PROCESS
Release of MOOE to
Submission of
School Heads
liquidation report
50-80 days
Where lies the delay?
PROCUREMENT &
LIQUIDATION PROCESS
Release of MOOE to Submission of
School Heads liquidation report
50 days
The actual scenario 1:
Release of Canvasser BAC determines

MOOE to School canvass lowest bidder
Heads 20 days goods/supplies 5 days
5 days
SH prepares Insp. team SH prepares PO
liquidation inspects and purchase
report 15 days procured items 5 days items
Where lies the delay?
PROCUREMENT PROCESS
Release of MOOE to Submission of
School Heads liquidation report
80 days
Actual scenario 2:
Funds were diverted Borrowed funds
Release of MOOE to ineligible and were refunded
to School Heads unanticipated 30 days
10 days
expenses
20 days
School Head School Head

Inspection Team procure supplies
prepares
15days inspect Goods 5days and materials
liquidation report
A proposed solution – modify the process flow
SH prepares PO
Canvasser canvass BAC determines
and Purchase
goods/supplies lowest bidder
Request
Accounting
Cashier releases prepares Voucher; School Head
MOOE to school SDS approves submits PR to
head voucher Budget
15 days
School Heads Pays

School Head
the Supplier, Inspection Team
prepares
procures supplies 5 days inspect Goods
10days liquidation report
and materials
NO. OF REPORTS NO. OF MOOE TOTAL MOOE
DISTRICT LIQUIDATED W/IN RELEASES IN 2015 DOWNLOADED BY
30 DAYs DBM IN 2015
ALEGRIA 3 22 1,503,850.00
ANAO-AON 0 45 1,633,050.00
BACUAG 15 74 1,978,850.00
CLAVER 3 66 3,321,200.00
GIGAQUIT 12 64 2,111,000.00
MAINIT I 14 69 2,196,400.00
MAINIT II 2 44 1,749,900.00
MALIMONO 4 71 3,292,700.00
PLACER I 9 57 1,542,800.00
PLACER II 11 53 1,439,250.00
SISON 6 31 1,820,200.00
TAGANA-AN 29 85 1,802,150.00
TUBOD 5 28 1,374,650.00

Ci Flash Nov3

Enviado por

Dados do documento

Descrição original:

Direitos autorais

Formatos disponíveis

Compartilhar este documento

Compartilhar ou incorporar documento

Opções de compartilhamento

Você considera este documento útil?

Este conteúdo é inapropriado?

Direitos autorais:

Formatos disponíveis

Ci Flash Nov3

Enviado por

Direitos autorais:

Formatos disponíveis

SDO – FINANCE TEAM

Project Title Project FLASH ( Fast Liquidation Among

Division SDO – Finance

CI Team Name SDO Financial Analysts

CI Team Team Leader: Rio C. Paculanang

Key Process Liquidation of Released MOOE Funds

Over-all To meet the 20-day liquidation

Prompt liquidation is important to ensure 100% release

 DOWNLOADED FUNDS – Funds from DBM to the Division Office

Based on COA Circular 2012-004, cash advances

Pursuant to Item H.1.1 of the Manual on Simplified

ALEGRIA 13.64% 30.00%

GIGAQUIT 18.75% 15.00%

MALIMONO 5.63% 5.00%

Anao-aon CES 0 4 0% 273,600.00 167,900.00 61%

Amontay ES 0 4 0% 125,400.00 96,000.00 77%

Balite ES 0 4 0% 193,800.00 178,450.00 92%

Banbanon ES 0 4 0% 119,700.00 94,925.00 79%

Diaz ES 0 4 0% 133,000.00 113,239.00 85%

Honrado ES 0 5 0% 129,200.00 133,900.00 104%

Jubgan ES 0 4 0% 161,500.00 107,200.00 66%

Linongganan ES 0 5 0% 124,450.00 146,310.00 118%

Macopa ES 0 3 0% 120,650.00 80,162.00 66%

Magtangale ES 0 3 0% 119,700.00 78,425.00 66%

Oslao ES 0 5 0% 132,050.00 132,500.00 100%

Out of the 45 MOOE fund releases to schools in

 Conduct of pre-procurement activities

 Downloading of School MOOE to School Heads (1-2 days)

 Conduct of pre-procurement activities

 Downloading of School MOOE to School Heads (1-2 days)

 Procurement of goods and payment of services (3-5 days)

- Compilation of Paid Disbursements Vouchers

DATE AVE. DAYS TO

Anao-aon CES 28-Sep-16 49,900.00

NO. OF AVE. DAYS NO. OF

Anao-aon CES 0 4 67.75 0 1

 Follow-up through the District Supervisor in the form

“Failure of the AO to liquidate his cash advance within the

JANUARY-DECEMBER 2015 SEPTEMBER 19 – OCTOBER 17, 2016

Alegria CES 1 5 71.2 1

Bobonaon P/S 0 4 68.50 1

San isidro ES 0 4 50.75 1

Bunyasan NHS 3 5 58.25 1

Malimono NHS 0 5 59.00 1

Pili NHS 0 1 245 1

Sta. Cruz ES 3 6 45.17 1

Dakung Patag ES 0 2 189

ASSESS 1. Get Organized CI Project

ANALYZE 1. Do Root Cause

2. Liquidation Process Mr. R. Paculanang

3. Voice of the Mr. R. Paculanang

Rio C. Paculanang Florence M. Conte

Marie Beth B. Bondesto Riza M. Villamon

Noemi S. Cotiangco Jennifer Mary M. Correos

Mr. Oscar O. Masuhay

“We serve, because we care”

The actual scenario …

The actual scenario 1:

Release of Canvasser BAC determines

School Head School Head

School Heads Pays

Você também pode gostar