What are the documentary requirements in requesting for write-off of dormant accounts receivables, unliquidated cash advances and fund transfers?

Documentary requirements:

  1. Written request for authority to write-off dormant receivable accounts and fund transfers
  2. Schedule of dormant accounts by accountable officer/debtor government entity and by account, certified by the accountant and approved by the Head of the government entity
  3. Certified relevant documents validating the existence of the conditions, as applicable, such as:
    • Death Certificate issued by the Philippine Statistics Authority (formerly National Statistics Office)
    • Proof of insolvency
    • Certification from the Department of Trade and Industry that the debtor has no registered business
    • Certification from the Securities and Exchange Commission that the Corporation is no longer active
    • Certificate of no residence in barangay of the municipality/city of last known address
    • Proof of exhaustion of all remedies to collect the receivables and demand to liquidate the cash advances and fund transfers, such as but not limited to copies of served or returned demand letter
    • Certification of Legal Officer of the entity of no pending case relative to the account
    • Certification by the responsible officials of the entity to the effect that there are no records/documents available to validate claim
    • Other justifications, like in the case of request for write-off due to loss of documents, the circumstances of the loss should be stated in the letter-request
    • In case of fund transfer, the unliquidated amount after reconciliation shall be supported by certification by the Chief Accountants and approved by the Heads of the source and implementing entities that the fund was utilized for the purpose, and certification from the recipient that the project was partially or fully implemented, supported by pictures of the implemented projects
  4. Aging of dormant receivables, unliquidated cash advances, and fund transfers prepared by the Accountant on a quarterly basis
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