Republic of the Philippines
PALAWAN COUNCIL FOR SUSTAINABLE DEVELOPMENT
Puerto Princesa City, Palawan
PCSD RESOLUTION NO. 00-162
RESOLUTION PROVIDING FOR THE PROCEDURES IN THE COLLECTION AND UTILIZATION OF FUNDS FROM FEES, FINES and FORFEITURES
WHEREAS, in June 1992 Republic Act No. 7611 otherwise known as the Strategic Environmental Plan (SEP) for Palawan Act was passed adopting the SEP as the comprehensive frame work for the sustainable development of the province of Palawan;
WHEREAS, to successfully implement the SEP, the PCSD is empowered among others, to formulate plans and policies necessary to carry out the provisions of the R.A. 7611; to adopt, amend and rescind such rules and regulations and impose penalties therefor; and to arrange negotiate for, and accept donation’s, grants, gifts, loans, and other fundings from domestic and foreign sources;
WHEREAS, pursuant to the aforementioned powers, the PCSD passed Resolution No. 99-146 requiring all payments of projects and undertakings in Palawan to secure SEP Clearance, the purpose of which is to ensure that projects or undertakings conform with the zoning regulations pursuant to the Environmentally Critical Areas Network (ECAN), the main strategy of SEP;
WHEREAS, in the processing of SEP Clearance or Accreditation the PCSD has issued Administrative Order No.02 imposing a regulatory fee to cover the administrative cost incurred in connection with the evaluation of the application; and Administrative Order No. 6 imposing a fine in the amount of P50,000 to projects or undertaking implemented without the requisite SEP Clearance;
WHEREAS, in the implementation of the above Administrative Orders there is a need to formulate procedures in the collection and utilization of funds in accordance with government accounting and auditing procedures;
WHEREFORE, on motion duly seconded, the Council resolve, as it is hereby RESOLVED, to adopt, as it is hereby ADOPTED, the procedures in the collection and utilization of funds derived from fees, fine, and forfeiture, to wit:
1.0 Assessment/Review of Documents upon filing of Applications
Upon receipt of the application from proponents, authorized person(s) from various divisions/units shall review the supporting documents as to its sufficiency based on the checklist of requirements appendix “A” issued by the PCSDS. Applications with insufficient documents shall not be accepted. After review as to the sufficiency of required documents, an assessment of the amount payable shall be done for the guidance of the collecting officer.
2.0 Collecting Officers
The responsibility of the collecting officers shall begin upon receipt of the assessment form indicating the amount to be collected from the proponent. He shall receive the amount and issue the corresponding official receipt to the proponent in accordance with this procedure.
2.1 Designation and Bonding of Collecting Officers
Selected PCSDS personnel shall be designated as collecting officers through a Special Order to be issued by the Executive Director. They are the only persons authorized to collect or accept all monies accruing to the trust fund.
All designated collecting officers shall be bonded pursuant to the provisions of Sec. 101, PD 1445; Sec, 305(f), RA 7160 which states that “every officer of any government agency whose duties permit or require the possession or custody of government funds or property shall be accountable therefor and for the safekeeping thereof in conformity with law and shall be properly bonded in accordance with law”.
The collecting officers shall at all times abide by the rules and regulations enumerated in this procedure, which is based on Volume I, Book 2, Chapter 3 of the Government Accounting and Auditing Manual.
2.2 Prohibition from holding other positions as collecting officer
Designated collecting officers shall be prohibited from holding positions as collecting officers of any other associations or organizations (GAO Gen. Circular 25, April 20, 1953; EO No. 250, S. 1930).
2.3 Recording and reporting of transactions
Recording of transactions in the books of accounts (appendix “B”) shall be done daily by the collecting officers. The following reports shall be prepared and submitted to the Cashier in Puerto Princesa City within the first five (5) days of the succeeding month: (1) Report of Collection appendix “C”, (2) Monthly Report of Accountability for Accountable Forms appendix “D” and (3) Account Current Forms Appendix “E”. They shall be prepared in duplicate, the original copy of the report, together with the duplicate copies of official receipts shall be submitted to the PPC Cashier.
The Cashier, on the other hand, shall submit a consolidated report of the same to the Project Accountant within five (5) days upon receipt of all reports from the district management and field offices, together with all the duplicate copies of receipts.
3.0 Acknowledgment of Collections
3.1 Issuance of official receipts
“No payment of any nature shall be received by the collecting officer without immediately issuing an official receipt in acknowledgment thereof The receipt shall be in the form of officially numbered receipts, subject to proper custody, accountability, and audit” (Sec. 68, PD 1445; Sec 44(1), Title (B), Bk V, 1987 Adm. Code).
Meanwhile, the collecting officer are not allowed to accept payments made through mails or other related business couriers. This is to avoid any confusion that may arise out of the receipt or the possibility of not receiving the payment by the collecting officer. Further, as a standard operating procedure, applications for securing SEP clearance are required to be personally delivered to the any of the recognized PCSDS offices by the proponent or his duly authorized representative.
3.2 Use of official receipts
Unless otherwise specifically authorized by PCSD, the official receipts shall be used strictly for the acknowledgment of payments made for securing applications for SEP clearance and/or for payments of fines imposed in the PCSD Admin Orders.
Official Receipts must be properly accomplished. If payment has been tendered in money order or check, the official receipt shall be prepared with the date, number, and the amount of such money order, or check together with the purpose for which the payment has been received. The address of the payor shall also be indicated on the official receipt to facilitate communication with him if necessary.
4.0 Checks received in payment for applications
4.1 Acceptance of checks
Checks drawn in favor of the PCSD Trust Fund may be accepted as payment for the application.
4.2 Drawing of checks
Checks in payment for applications for securing SEP clearance must be drawn by the payor himself and made payable only to the PCSD Trust Fund. Under no circumstance shall the following checks be accepted: (a) checks drawn payable to the name of agency head or any of its officers, (b) endorsed checks, (c) stale checks, (d) out-of-town checks, and (e) post dated checks.
4.3 Issuance of official receipts for payment by checks
Before issuing an official receipt, the Collecting Officer shall carefully scrutinize the check presented to him and make sure that it is complete and correct particularly as to date, signature or countersignature, and amount in words and figures appearing on the face of the check. The number and the date of the official receipt issued shall be indicated at the back of the check.
4.4 Non-acceptance of checks
When a check drawn in favor of the government is not accepted by the drawee bank for any reason, the drawer shall continue to be liable for the sum due.
In this case, the Cashier/Collecting Officer who initiated the deposit to the bank shall upon knowledge of the dishonored check immediately inform the Technical Services Division (who is responsible for processing the applications). The Head of the said Division, likewise, shall stop the processing of application until such time that the account has been settled. However, a written notice to that effect shall be sent to the payor (proponent) by the Head of Office through the Cashier or Collecting Officer who received such notice of dishonored check from the bank.
4.5 Payors with previously dishonored checks
Wherever a payor has a record of a previously dishonored check drawn by him in payment of the application for securing SEP clearance or the imposition of fine, even if such check has already been settled, any check presented by him shall no longer be accepted, in such case, the payor shall be required to pay only in cash or by certified check (i.e. bank certification re availability of funds). The Cashier, in this case, shall be required to make a list of payors whose checks had been dishonored and shall circularize the list to all collecting officers in the Field and District Management Offices.
4.6 Cancellation of official receipt
In case a check received as payment for fees or fines is dishonored, the official receipt covering the dishonored check shall immediately be cancelled by the Collecting Officer who issued such receipt. The fact of cancellation shall be noted by him on the duplicate (if it is no longer in his possession, by the cashier, accountant or auditor, as the case maybe) and the triplicate copies of the receipt, in the following manner:
“Cancelled, (date of notice of dishonor)
Check dishonored per Bank /Treasury Debit
Voucher/Memo No.______________________ dated
separate and distinct from the public funds in their custody and shall not make profit out of public money or otherwise apply the same to any use not authorized by law or ordinance (Sec. 312, RA 7160).
5.0 Control of Official Receipts
5.1 Accountability for official receipts
An official receipt is an accountable form held in trust by the Collecting Officer/Cashier or other person duly authorized to possess or have custody thereof. He shall be responsible for its safekeeping, the proper and authorized use or application thereof and the reporting of its use and condition; and shall be liable for loss, damage or deterioration occasioned by negligence in the keeping or use thereof.
5.2 Immediate issuance of notice of loss of accountable forms
Any loss of accountable forms in the custody of collecting officers shall immediately be reported by the accountable officers concerned to the head of the agency. The latter shall at once issue a circular or notice of such loss for the information and guidance of all concerned to prevent the possible fraudulent use of such accountable forms. The notice to be issued shall specify the kind, quantity and inclusive serial numbers of the lost accountable forms and the place or places where, and approximate date or dates when the same were lost.
6.0 Control of Collections
6.1 Liability for loss of government funds
Every officer accountable for government funds shall be liable for all losses resulting from the unlawful deposit, use or application thereof and for all losses attributable to negligence in the keeping of the same (Sec. 105, PD 1445).
6.2 Notification to the auditor: Application for relief from accountability
When a loss of government funds occurs while they are in transit or the loss is caused by fire, theft, or other casualty or force majeure, the officer accountable therefor or having custody thereof shall immediately notify the Commission on Audit or the auditor concerned, and within thirty days or such longer period as the Commission or auditor may in the particular case allow, shall present his therefor or having Custody thereof shall immediately notify the Commission on Audit or the auditor concerned, and within thirty days or such longer period as the Commission or auditor may in particular case allow, shall present his application for relief, with the available supporting evidence. Whenever warranted by the evidence, credit for the loss shall be allowed. An officer who fails to comply with this requirement shall not be relieved of liability or allowed credit for any such loss in the settlement of his accounts (Sec. 73, PD 1445).
7.0 Prohibition against encashment of private checks with public funds
At no instance should money in the hands of the collecting officer be utilized for the purpose of encashing private checks (Sec. 67, PD 1445). A private check is a check drawn by a natural or juridical person other than a government agency.
8.0 Separation of personal money from public funds
Designated Collecting Officers / Cashiers shall keep their personal moniesseparate and distinct from the public funds in their custody and shall not make profit out of public money or otherwise apply the same to any use not authorized by law or ordinance (Sec. 312, RA 7160).
9.0 Disposition of Collections
9.1 Remittance/Deposit of collections
In field offices where there is no branch of the Land Bank of the Philippines, all collections pursuant to PCSD Administrative Orders No. 99-02, as amended by No. 00-04 and PCSD Administrative Order No. 99-03, as amended by No.00-05 and PCSD Administrative Order No. 00-06 shall be remitted to the Cashier – PPC based. However, in the case of field offices where there is an existing branch of the Land Bank of the Philippines, collections may be deposited through interbranch deposits credited to PCSD Trust Fund.
9.2 Acknowledgment of receipt of deposits from the bank
Interbranch deposit forms shall be accomplished in duplicate. The Land Bank of the Philippines (LBP) shall acknowledge receipt of all funds received by them, the acknowledgment bearing the date of actual remittance or deposit and indicating from whom and on what account it was received (Sec. 70, PD 1445).
9.3 Frequency of deposits to the Land Bank of the Philippines
Where a branch of the Land Bank of the Philippines is present, Collecting Officers and Cashier are required to deposit their collections intact as herein prescribed:
|Distance of Office to LBP||Travel Time (To & From Office to LBP)||Accumulated Collections||Frequency of Deposits|
|Less than 15 Km.||Less than 1 day||a) P500 or more b) Less than P500||a) Daily b) Weekly or as soon as collections reach P500|
|15-30 Km.||a) Less than 1 day||a) P2,000 or more||a) Daily|
|b)LessthanP2,000||b) Weekly or as soon as collections reach P2,000|
|More than 30 Kms||a) A day or more||a)MorethanP5,000 b)P2,OOQ~P5,000 c) Less than P2,000||a) Twice a week b) Weekly c) Monthly or as soon as collections reach P2,000|
I n case of objects confiscated by the PCSD as a form of penalty, the same must be duly declared forfeited by the agency and a notice of a public sale published in the newspaper of general circulation in the Province. The object must be sold to the highest bidder and if the first bidding fails, a second one shall be conducted. The proceeds of the sale shall accrue to the Trust Fund.
The cancellation shall also be noted on all subsidiary records pertaining to the transaction.
11. Utilization of Trust Funds
Section 84(2) of PD 1445 provides that “Trust Funds shall not be paid out of any public treasury or depositary except in fulfillment of the purpose for which the trust was created or funds received, and upon authorization of the legislative body, or head of any other agency of the government having control thereof, and subject to pertinent budget law, rules and regulations.”
Pursuant to the above-quoted provisions the PCSD Trust Fund was established in the pursuit of environmental protection program of the PCSD and to facilitate the effective implementation of the SEP. The Trust Fund, therefore, shall be defrayed only for the following expenditures:
1. Transportation services which must have relation to the purposes of PCSD Administrative Orders No. 99-02, as amended and No. 99-03, as amended and PCSD Administrative Order No. 00-06.
2. Communication services
3. Supplies and materials
4. Training and seminar expenses
5. Other services such as for consultancy and other contractual services
The Trust Fund shall not be used for the creation of positions nor for payment of salaries, wages, or allowances of existing permanent positions. Likewise, discretionary and representation expenses shall not be paid out of the Trust Fund.
12. Disbursement of Trust Funds
Funds allocated for the above-enumerated expenditure items shall be disbursed based on the Annual Work and Financial Plan indicating the source of funds and duly approved by the PCSD, and subject to the existing accounting and auditing rules and regulations.
RESOLVED FINALLY, that copies of this resolution be furnished the Office of the President, the Secretary of Finance and the Bureau of Treasury for their information.
APPROVED and ADOPTED this 25th day of February 2000. I hereby certify to the correctness and accuracy of the foregoing resolution.
|CERTIFIED TRUE AND CORRECT
Atty. JOSELITO C. ALISUAG