School - Based

Feeding
Program
Financial Operations
(DSWDDepED Partnership Program)

How it started?

The chosen one

Nutritional Status (Before the

Program)

Total Amount and Allocation:

Region

Target Number of
Beneficiaries

Budget Allocation
(in PhP)

XI

18,349

35,230,080.00

XII

15,332

29,437,440.00

ARMM

29,497

56,634,240.00

DepED RO (Regional Office) shall transfer the funds to

DOs (Division Offices) upon submission of WFP (Work and
Financial Plan) with the list of schools and the target
beneficiaries based on Nutritional Status SY 2013-2014
Baseline Report.
Schools to be covered by partners shall not be included
in the DepED-DSWD funds except when the food
provided by the partner is milk or other nutritional
beverages.
Upon receipt of the funds and the required documents
from the schools, a check shall be prepared and issued
by the DO in favor of the School Principal/Head. The
remaining allocation of the recepient schools shall be
released upon submission of the liquidation report

Transfer & Liquidation of Funds Flowchart

DSWD Field
Office

DepED Regional
Office
Forge a
MOA

Process the release of

fund after DepEDs
submission of the
required documents

1. Receive and record

the fund
2. Issue Official
Receipt

Transfer fund to
Division Office

Record Liquidation

Consolidate and
submit liquidation
report duly received by
COA Auditor

DepED
Division
Office

Upon receipt of the funds

from RO & the required
documents from schools
prepare and issue checks
in favor of School
Principal/Head

1. Process & submit to RO

liquidation report duly
received by COA Auditor
2. Prepare and submit
to RO monthly narrative
physical & financial
accomplishment

Eligible Expenses
Procured locally available food
commodities
Basic cooking utensils, common office

supplies needed for the preparation of

reports, minimal transportation expenses,
water, LPG, charcoal, firewood and kerosene

Division Office shall prepare and issue

checks
(cash advance) in favor of the
School Principal/ Head if.
Work and Financial Plan of the schools were

submitted and approved by SDS with the list of

target beneficiaries based on NS SY 2013-2014
Baseline Report
School Principals/Head were bonded
Previous cash advance were liquidated (specific

to SBFP)

Reminder:
The manual on the Simplified Accounting Guidelines

and Procedures for the use of Non-Implementing

Units/Schools shall be adopted to account for the
receipts, utilization and liquidation of funds of nonimplementing units.
Allocation from canteen proceeds and other related

income generating projects may also be utilized for this

purpose.
The school principals/heads shall be responsible in

ensuring prompt liquidation of funds to the DO.

Liquidation of Funds
The Division Office shall process the liquidation

reports and submit to DepED RO a liquidation

report duly certified by the DO Accountant and
approved by the SDS and duly acknowledged and
received by the DO COA.
The DepED RO shall submit within 30 days after

completion of the project to DSWD-FO a final

liquidation report on the utilization of funds duly
certified by the Accountant, approved by the
Regional Director and received by Regional Office
Auditor.

Liquidation of Funds
Upon post audit, any disallowance in audit after

receipt of the Audit Suspensions, Disallowances

and Charges (ASDC) and the Credit Notice (CN)
issued by the DO COA Auditor shall be recorded
and adjusted in both books of accounts of DSWDFO and DepED DO.

DepED shall refund to DSWD any unused funds 30

days after the program completion.

Regional Office Journal Entries

Account Name
Dr. Collecting Officer
Cr.
Cash
Due to NGAs

UACS Code
1010101000

XXX

2020105000

XXX

To record receipt of funds from DSWD

Cash Treasury /Agency Deposit, Regular
Cash Collecting Officer

1010401000

XXX

1010101000
To record deposit of fund to the National Treasury

Cash MDS Trust

Cash-Treasury/Agency Deposit, Regular

1010406000

XXX

XXX

1010401000

XXX
To record receipt of NCA from BTR

Due to NGAs
Cash MDS Trust
XXX
To record transfer of fund to Division Office

2020105000
1010406000

XXX

Division Office Journal Entries

Account Name
Cash
Collecting Officer
Dr.
Cr.

UACS Code
1010101000

Due to NGAs

XXX

2020105000

XXX

To record receipt of fund from RO

Cash in Bank-LCCA Current Account

Cash Collecting Officer

1010202000

XXX

1010101000

XXX

To record deposit of fund to the bank

OR

Cash MDS Trust

Due to NGAs

1010405000

XXX

2020105000

XXX

To record fund transfer thru NTA

Financial Assistance to NGAs

5021402000

XXX

Cash in Bank-LCCA Current Account/Cash MDS Trust 1010202000

XXX

To record grant of cash advance to school head

Food Supplies Expenses

Financial Assistance to NGAs

5020305000

XXX

5021402000

XXX

To record liquidation of cash advance to school head

Due to NGAs

2020105000

Subsidy from Other National Government Agencies 4030102000

To record liquidation of fund to RO

XXX
XXX

UACS code

308601 070010811005 112402000 000000000

2020105000

Funding Source Code

Custodial Funds
Inter Agency

Trust Receipts

Transfer fund

Organization Code
Code
DepED Region XI Division of Davao City
City

MFO/PAP
Object Code

Location

Davao

Sample Cash Disbursementr Register

Sample Liquidation Report

Sample Statement of Receipts and Disbursement

(SORD)

Liquidation Report of RO to DSWD

Thank You....