Payment of Claims with and obligations of the Provincial Government

Name of the Office: Provincial Budget Office (PBO) Provincial Accountant’s Office (PACCO) and the Provincial Treasurer’s Office
Location: Capitol Building, Brgy. Burabod, Sorsogon City
Contact Information: (056) 211-11-67/ 211-57-05, (560) 211 47-57 / 211 – 18 – 79 / 211 – 18 – 79 / 211 – 2424 / 211 – 1178

Rational of the Service:

All payment of claims to the Provincial Government require a system that will ensure control and monitoring measures to effectively manage provincial government funds and property, safeguard assets, promote effective and efficient operation. Thus, payment of all claims should be:

  • In accordance with R.A. 7160 known as the (Local Government Code of 1991) and in consonance with the updated Budget Operations Manual for LGUs which require a certification as to the existence of appropriation/allotment
  • Certified as to the validity, propriety legality of the claim and existence of allotment and availability of funds.
  • Supported by necessary documents

Who May Avail of the Service:

All parties with a legitimate claim to the Provincial Government as represented by the appropriate department in charge.

Schedule of Availability of the Service:

  • Monday to Friday (except holidays)
    8:00 am – 5:00pm
  • Purchase Request – Signed by the requesting office & approved by the Provincial Governor.
  • For claims on travel
  • Obligation Request signed by the requesting party
  • Voucher
  • Travel Order – duly approved by authorized officer
  • Itinerary of Travel
  • For Payrolls
  • Obligation Request signed by the requesting officer
  • Payroll signed by the chief of Office or authorized representative.
  • For other claims
  • Obligation Request signed by the requesting officer
  • Voucher and other pertinent documents
  • For all Claims
  • Various supporting documents as required by the Commision on Audit (COA) and enumerated in the Procurement Law or R.A. 9184
Service Duration:

  • Simple Transactions: Recurring and regular transaction such as payrolls with remittances. Utilities, travel, supplies, made through canvass etc.
      1 to 5 days subject to the number of Disbursement Voucher’s received.
  • Complex Transactions: Bid infra projects, bid supplies, equipment, etc.
      1 to 10 days


Step No. Action of the Client Action of the PBO Responsible Official Time
Process Owner: Provincial Budget Office
Submit the requirement appropriate to the Claim to the receiving Clerk
  • Receive and verify submitted documents as to the completeness, such as: signatures, responsibility center, acct. code & amount;
  • Stamps obligation number
  • Write the amount in words; and
  • Record in the logbook
  • Forwards the document to the budget officer in-charge of the claim
Receiving Clerk
10 mins.
Checks if appropriation still exist, initial and forwards to the Asst. PBO.
Budget Officer in-charge of claim
5 mins.
Review obligated documents/claim and initials for the PBO Department Head & forwards same to PBO Department Head.
Assistant PBO
5 mins.
Review and affic signature to the certification and forwards document to releasing clerk
PBO Department head
5 mins.
Record & release obligated documents / claims to PTO for PRs and payrolls, and to accounting office for other claims.
Releasing Clerk
5 mins.
Process Owner: Provincial Accountant’s Office
  • Check the supporting documents as per checklist.
  • Assign voucher number
  • Record in logbook
  • Forward documents to the obligation staff or the remittance staff
Receiving Clerk
5 to 10 mins.
Process regular payrolls with remittance such as GSIS, BIR, Bank Loans, HDMF & other payables
  • If incomplete remittance section makes notations as to the corrections and forwards payroll /DV to releasing clerk who records the same in the logbook and returns them to the liaison officer.
Remittance staff
Payrolls with remittance 30 mins. To 1 hour
Process other DV’s
  • If incomplete such as wrong charging, change of amount, lacing documents, PR/PO no received by the COA, erasure/alteration in the voucher and/or Obligation Request (OBR) these are forwarded to the releasing clerk who records these in the logbook and returns the same to the liaison officer.
Obligation Staff
Obligation – regular Voucher or transaction 5 mins.
If complete, forward the DV’s to processing section Prepares Journal Entry Voucher (JEV). He/she forwards the processed DV’s, payrolls for review.
Remittance Staff or Obligation Staff
  • Payrolls with remittance 1- 2 pages – 30 mins
  • 3 pages up – 1 hour
  • Regular transactions – 5 mins
  • Complex transaction – 1 hour
Review the processed DV’s payrolls as to:
  • Completeness of documents,
  • Correctness of amount,
  • Legality etc.
After review forward the same to the Provincial Accountant
Account Examiner
Payrolls with remittance 1 – 2 pages – 10 mins. 3 pages up – 20 mins. Regular transactions – 2 mins. Complex transactions – 30 mins.
Approve DV’s transaction as to the
  • Existence of Allotment…
  • Completeness of the supporting documents.
Sign the DV’s/ payroll and forward the same to the Records Clerk.
Provincial Accountant/ OIC
Payrolls with remittance – 3 mins. Simple transaction – 3 mins. Complex transactions – 10 mins.
Post claims in an individual ledger card. Forward the same to the releasing Clerk
Record’s Clerk
3 mins.
Forward valid claims (DV’s payrolls) to PTO
Releasing Clerk
2-3 mins.