Activity 2.1-1

Check the availability of appropriation and funding.

• (E) Existence of appropriation/budget

• (L) Legality of transactions

• (A) Approval or signatory to the transactions

• (S) Supported with valid documents

Determine the kind of appointment of the person filing the salary claim as attached to the voucher.

• (E) Existence of appropriation/budget

•  (L) Legality of transactions

• (A) Approval or signatory to the transactions

• (S) Supported with valid documents

Check the position from the list of plantilla items of the agency.

• (E) Existence of appropriation/budget

• (L) Legality of transactions

• (A) Approval or signatory to the transactions

• (S) Supported with valid documents

Compute for the amount being claimed.

• (E) Existence of appropriation/budget

• (L) Legality of transactions

• (A) Approval or signatory to the transactions

• (S) Supported with valid documents

Check on the deductions made on the basic salary.

• (E) Existence of appropriation/budget

• (L) Legality of transactions

• (A) Approval or signatory to the transactions

• (S) Supported with valid documents

Check on the accounting entries.

• (E) Existence of appropriation/budget

• (L) Legality of transactions

•  (A) Approval or signatory to the transactions

• (S) Supported with valid documents

Check on the signatures on the vouchers.

• (E) Existence of appropriation/budget

•  (L) Legality of transactions

• (A) Approval or signatory to the transactions

• (S) Supported with valid documents

Check all the attached supporting papers based on the List of Supporting Documents per

COA Circular No. 2023-004.

•  (E) Existence of appropriation/budget

• (L) Legality of transactions

• (A) Approval or signatory to the transactions

• (S) Supported with valid documents