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not available at the time of need or when the signing officer waives his right to sign
or is bound by conflict of interest to do so.

3.The delegated authority comes with responsibility. The signing official is hereby
reminded that they take toll responsibility for their actions/ decisions of stamping
their signature of conformity/approval. To emphasize this point, signing/approving
officials must place their respective FULL NAMES in the PR/PO/OS/DV/CHECKS
either by typing, handwriting or using a ready-made sump, before affixing their
signatures.

4.The University President reserves the right to veto/ revoke approval already given
by the authorized officials when circumstances so dictate such as when the interest
of the university is at stake or it is necessary to avoid potential pitfalls arising from
toe action. Thus, toe designated/ authorized officials are instructed to ensure
proper and toll compliance with procedures, university rules and regulations and
government accounting and auditing rules before attaching their signature.

5.The DEPOSITORY BANKS of toe university are hereby requested to honor toe
Signatures of the designated officials hereof. The designated/ authorized officials
to approve vouchers and countersign checks are also instructed to undergo
requisite processes with the depository banks and prepare/ secure the
paraphernalia they need in toe performance of said function.

6.As a ready guide, toe Flow Chart is provided to serve as reference in toe
processing of financial transactions with the end in view of complying with toe
provisions of COA Circular 2006-003 dated January 31, 2006 (see Fig. 1:
Flowchart).

7.In all procurements and procurement related transactions, toi3 Executive Order,
toe IFSU Procurement guidelines, and COA Cir. No. 2006 dated Januaiy 31, 2006
must always be followed at all times. Hence, the Head of the requesting unit
(approving official for PR) shall certify on the necessity and legality of toe items
being requested for toe procurement under his/her direct supervision. Specifically,
they are to ensure that said request is in toe APP.

6. The responsibilities of toe Requesting Unit, the Budget Unit & toe Accounting Unit
are reiterated as follows (COA Cir. No. 2006-03):
8.1The Requesting Unit shad prepare the Obligation Request (ObR)- Annex A1 or
Budget Utilization Request (BUR)- Annex A2 and toe Disbursement Voucher
(DV)- Annex B. He shall certify on toe necessity and legality of charges to
appropriations/allotment under his direct supervision as well as the validity,
propriety and legality of support documents; (Hence, be the signatory of Box A
of ObR/BURS & Box A of DVs);

8.2The Budget Unit shall certify the availability of allotment and obligations
incurred in the ObR or Budget and Utilization in the BUR; (Box B);

8.3The Accounting Unit must certify toe availability of cash and completeness of
toe supporting documents in the DV; (Box C),