Memorandum Order No. 72




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Memorandum Order No. 72, February 27, 1964 ] To: All Chiefs of Division, Office, Unit, Service, and others concerned: For purpose of economy and more effective control of fund allotments and to fix responsibility for improper expenditures, the following pointers should be observed by all concerned: 1. All matters proposing the incurring of obligations for the Office of the President, shall be submitted thru the Finance Division, to the A slant Executive Secretary on economic and financial matters for appropriate action, before the same are given due course. (In line with Memorandum Order No. 47, dated September 3, 1963, Office) 2. Any budget release of allotment made available for expenses of the Office of the President shall, unless otherwise specifically indicated, be apportioned by the Budget Officer, among the different divisions in such proportion as appearing in the Performance Budget and/or Line Item Budget for the fiscal year, copy of such apportionment to be furnished each Chief of Division and the Fiscal Controller. 3. Anticipated expenditures shall be covered, prior to their being incurred, with the corresponding Request for Obligation Allotment (ROA) duly accomplished in all respects. (GAO Gen. Cir. No. 40, dated August 30, 1956; B.C. No. 51 dated June 15, 1957) 4. Vouchers covering disbursements of any nature, necessitating approval by the Executive Secretary or any of the Assistant Executive Secretaries, shall be prepared by the Division or Office concerned, the Chief thereof to see to it that the expenses are correct, just and reasonable, that proper supporting papers in accordance with law and existing rules and regulations are attached thereto (consulting the Internal Audit Service and/or GAO Unit Auditor in cases of doubt) and the corresponding certification to that effect on the voucher duly signed, as he shall be responsible, jointly and severally, with the claimant or payee, in case any part thereof shall turn out to be illegal or otherwise disallowed in audit. (GAO Gen. Cir. No. 83 dated August 8, 1963; Art. 27 Civil Code) Strict compliance with the above pointers is hereby enjoined and any disbursement voucher not in conformity with the above will not be allowed, effective March 1, 1964.1aшphi1 By authority of the President: CALIXTO O. ZALDIVAR Acting Executive Secretary Manila, February 27, 1964 The Lawphil Project - Arellano Law Foundation