1. It has been observed that documents and checks in payment for various transactions which have been consummated during the incumbency of predecessors are presented for signature. This practice is not only unethical but is also anomalous.

2. In this connection, the following are set down for the information and implementation of everybody concerned.

1. Transactions and documents dated in 1993 shall not be signed and acted upon by the Director.
   
   
2. Requisitions and Issue Vouchers (RIV) of items procured i.e. subsistence of prisoners, office and other supplies and materials must be supported by duly approved purchase orders, invoices, inspection and Acceptance report and Request for obligation of allotment.
   
   
3. General/disbursement Vouchers for payment of all transactions, by the Bureau of Corrections must be duly approved by competent authority (the Director, or any other authorized signatories) in accordance with the delegation of authority emanating from higher authorities (DOJ) before the preparation of the check.
   
   
4. Supplies and materials for general office and administrative use, operations and other similar transactions must be supported by requisitions from each division, section, and offices concerned including a summary distribution plan.
   

3. Above guidelines should be reconciled first with the existing policies of the Department of Justice, Bureau of Corrections, before implementation

Adopted: 11 Jan. 1995

(SGD.) ATTY. VICENTE G. VINARAO
Major General PNP (Ret.)
Director