Barangay Payroll Disbursement and Acquittal Record Template

BARANGAY PAYROLL DISBURSEMENT AND ACQUITTAL RECORD

DOCUMENT CONTROL

• Document Title: Official Payroll Ledger & Acknowledgment of Disbursement
• Jurisdiction: Republic of the Philippines (Local Government Code of 1991)
• Effective Date: [Insert Date]
• Version: 1.0 (Standardized Barangay Fiscal Template)
• Scope: Barangay [Name of Barangay], [City/Municipality], [Province]

LEGAL NOTICE & COMPLIANCE DISCLAIMER

This document serves as an official accounting record for the disbursement of public funds/compensation. All entries herein are subject to audit by the Commission on Audit (COA). Falsification, alteration, or unauthorized disclosure of this payroll document constitutes a violation of the Revised Penal Code of the Philippines and relevant Anti-Graft and Corrupt Practices Acts. By signing, the Payee acknowledges receipt of the stated amount and certifies the accuracy of the withholding tax, SSS/GSIS, PhilHealth, and Pag-IBIG deductions.

I. PAYROLL IDENTIFICATION

• Pay Period: [Start Date] to [End Date]
• Disbursement Reference No: [Insert Serial No.]
• Fund Source: [General Fund / Supplemental Budget / Special Purpose Fund]

II. PAYROLL LEDGER

III. OPERATIVE CLAUSES

1. Certification of Services: The Punong Barangay and the Barangay Treasurer hereby certify that the services rendered by the payees listed above were performed in accordance with the mandates of the local government unit.
2. Accuracy of Computations: All deductions listed are compliant with the prevailing statutory contribution rates for the relevant fiscal year.
3. Liquidation: This document serves as the primary supporting document for the liquidation of petty cash or disbursement vouchers. Any discrepancy between the cash released and the signature count must be reported to the Barangay Audit Committee within twenty-four (24) hours.
4. Data Privacy: Pursuant to the Data Privacy Act of 2012, all personal information contained herein is restricted to authorized financial and auditing personnel.

IV. EXECUTION BLOCK

Certified Correct:

[Name of Barangay Treasurer] [Name of Punong Barangay] Barangay Treasurer Punong Barangay Date: [Insert Date] Date: [Insert Date]

V. EXECUTION & ENFORCEMENT GUIDE

• Verification: Before disbursement, the Treasurer must ensure that the "Gross Amount" matches the approved Annual or Supplemental Budget allotment.
• Signature Audit: The Punong Barangay must personally witness or designate an authorized witness to oversee the affixing of signatures by payees to prevent proxy signatures/ghost employees.
• Records Retention: Once fully executed, the original copy must be filed within the Barangay records vault for a minimum period of ten (10) years, or as mandated by the National Archives of the Philippines.
• Accounting Reconciliation: This document must be stapled to the corresponding Disbursement Voucher (DV) before being submitted to the City/Municipal Accountant for monthly liquidation report submission.