21/03/2026
Course Description:
In the Philippine public sector, every disbursement of public funds is a high-stakes legal act that must survive the scrutiny of the Commission on Audit (COA) and the Bureau of Internal Revenue (BIR). This technical webinar provides a foundational yet comprehensive guide to the lifecycle of government payments, focusing on the rigorous validation process required to ensure every peso spent is legal, regular, and necessary. Participants will gain practical expertise in conducting pre-audit reviews of Disbursement Vouchers (DVs), mastering withholding tax computations, and building standardized documentation systems. By bridging the gap between obligation and actual payment, this session empowers fiscal officers to build a transparent "traceability" trail that effectively mitigates the risk of personal liability, suspensions, and disallowances.
Terminal Learning Outcome:
By the end of this learning intervention, participants shall be able to validate, process, and audit government disbursements in strict compliance with COA auditing standards and BIR tax regulations to ensure fiscal integrity and prevent administrative or pecuniary liability.
Enabling Learning Outcomes:
✅ Validate the legality and regularity of disbursements by applying the four fundamental tests of public expenditure: Legal, Regular, Necessary, and Supported by Complete Documentation.
✅ Conduct pre-audit review of Disbursement Vouchers (DVs) to ensure compliance with procurement laws, contract provisions, and COA documentary requirements.
✅ Execute correct withholding tax computation and remittance procedures in accordance with BIR regulations.
✅ Develop standardized documentary checklists for common government transactions including procurement, payroll, and utilities.
✅ Mitigate exposure to disallowances by ensuring full traceability from obligation (ObR/BUR) to payment and recording.
Webinar Outline:
🟢 Module 1: The Four Pillars of Public Expenditure – Understanding the Legal, Regular, Necessary, and Supported (LRNS) criteria and the public purpose requirement.
🟢 Module 2: Technical Pre-Audit of Disbursement Vouchers (DVs) – Step-by-step validation of DVs and identifying documentation red flags in compliance with RA 12009.
🟢 Module 3: BIR Statutory Compliance – Withholding Tax Mastery – Computing expanded and final withholding taxes for government transactions.
🟢 Module 4: Standardizing the Audit Trail – Creating documentary checklists for payroll, infrastructure, reimbursements, and utilities.
🟢 Module 5: Traceability and Fund Management – Linking Obligation Requests (ObR/BUR) to payment and recording to prevent double payments.
🟢 Module 6: Risk Mitigation and Handling Audit Observations – Strategies to address Notices of Suspension (NS) and Notices of Disallowance (ND).
Target Rank / Position: Accountants, Budget Officers, Disbursing Officers, Administrative Officers (Finance), Internal Auditors, BAC Secretariat, and Cashiers.
Type of LD: Technical
Training Fee: Free
Certificate of Participation: ₱250 (Optional)
Slots Left: 350
Please fill out the form below to register:
https://forms.gle/Cqt9Uggu6oJMmqft5
