L Repu.b.UJuJ Mg P.if..

,ipUlIU
PAMBANSANG PANGASIWMN NG PATIJBIG
(NATIONAL IRRIGATION ADMINISTFAI10N)
L. NIA. Buildi.ng Comp~e,:'~sEpifa:ni-o deloe
Di1,l.1'tlmj QugaO'f% City
Santoe Ave.
Tel. Nos. 97-60-71 to 78

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L Septetlber 21 t 1982

FOR Tbe A_inist.rat~r

I. National ll"rigtt.Uon Adbliniat-ntiolll

FROM The Assistant AdTainistrawr

I 101" FinAne. and Management

SUBJECT BILLING
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JJID cot.1.ECTION
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MANUAL 00
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ImUGATION
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SERVICE ,
FEE

The Billing Md Collection Ma!i'l'Ual on. lrriga.tion Senice Fee preTiou81y

approved by your Of"tiee is QCffl read, for il!J~n.ee ir.tribution to NIA
official. and 'ifIIlPl<O!yeeSl
c<meerned.. '1b~ impl$l\1!I!!'nt ~n\ndwM Circu)..«f
18 therefore sublld tted for your. t!igtlature. (/j. ~~/

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I L. CAMACJK)

T 0 Tfl'E ASSISTANT JU~INlS'l'R4Ta:lS ~ HEAD~ OF DEP~TS

AND STAFFS 1 RF.GI(}NAL IRRIGATION omseroas, PROJECT!
OPmATIONMANAGERS t mRlGATlOfi stl'l!JillJ tffENDRNTfi AND
OFFICF-RS-IW-CUARGE OF SYSTmfSy cara .•. '" COBPOOA'fE
ACCOUN'fJ.NT AND Ri.;;GIONAl.!mWECT ACCQUNTAMTS, CORPORATE
AUDXTf.)R. AND RJroIUNAL!Al()JECT Afro.IT<~'S AND AlL Ol'HERS
cmlCERlmD

National Irrigation Administration

S11BJ1:.CT BILLINGa._AND COLI..EC'UON

-___ ~Pt"
HMtt\JAL ON IltRlGA'l'ION
." ••••. ~
Sl':RvrCE •
FEE

For reler&ncf.! end guidance of ail officiAls and «,'"'!'loyeelf of the

National IrrJgati.on. Ad!!Iini~t.ration (NIld i.nvolve() in biU.ing Aml eolleetiolt
o~ irrlgat.ion MlrYiee fe1l!l, thia mlulg.llI.l i.n herelry" i.~!'n.Aed..

Tbe lIItU1Ual~ri7;es the impartat.nt provi.9Jion!' of c...;r:isrting memorandUIII

circular. on billinV and collection !lnEl i,rn;htdes litrategiel!l, teehniques
and etf'ectin prl!M::tices as yell a,s case historiE!9 of paylng and non-paying
irrigation users,

For better 8IWIIlOU!\'!lllt (lIf collection in khu\, the Irrigation Super ill-
tendent i8 gi.,.eft the 4ui;bori·ty to 8ell co.llected ~l~y to NFAor known
legitiaate private 91"1110 b'Aoors Whichever il!J iMre 6dTMlUgeouS to. NlA
.aa provi4~ for in thiIJ mwm~l.

Plea"e be gUide<l aceord.io.gly.

l. s.pte.ber 21, 19813

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I. BILLING ANI) COLLECTION MANUAL,
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JRRIGATION SERVICE fEE
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NATIONAL IRRIGATION ADMINISTRATION

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IRRIGATION SERVICE FEE
I BILLING AND COLLECTION r.'lANUAL

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[ TABLE OF CONTENTS

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INTRODUCTION
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OBJECTIVE - ii-iii

SCOPE & CONTENT

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MJINUAL PROPER 1-33
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I BILLING, COLLECTION ~ REMITTANcE'

PROCEDURES & MONITORING - - - 1-:-3
I.. Billing - - - - - - - - - - 1-9
Exemption - - - - - - - - - - - - - - - - - - - 10-12
Preparation & Distribution of'Bili and

I Statement of Account - - - -
Collection & Remittance Procedure
Irrigation Fee Registers - - - -
13-:-16
17-28
29-:-30
Monitoring of Bil~ing,and,Colle~tion
I Activities in the Systems
Armexes & Forms - --- - - - - - -
31-33
34-62

I STRATEGIES AND TECHNIQUES IN

IRRIGATION FEE COLLECTION 63-106

Actual Basic Collection Practices

I and strategies,-
P.inters for Effective
- - - - - - -
Collection - -
64-:-67
67-69
Appendices - - - - - - - - - - - - - 70-106
I Collection strategies Employed by
SODe Systems - - - - - - - - - - - - - - - 70-:-89
I MARIS, SIFRIS,& eRrs
Region XII - - - -
- -
- -
- - - - - 71-:-72
- - - 73-79
Pnitan RIS - - -- - 00-:-85
Cavi te FLIS - 86-89
l Case Histories - - - - 90-106

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INTRODUCTION

The effectiveness of the personnel directly involved in billing and

[ collection activities depend, to a large extent, on their understanding

and interpretation of the existing memorandum circulars on billing and

L collection procedures.

L The billing clerks and bill collectors or deputized collectors in the

systems are major contributors to the irrigation service fee collection

I. efficiency. The billing clerks are concerned ,Iith the preparation of the

Bills and statements of Accounts. They are also charged with recording

billings and payments as well as keeping and maintenance of the Irrigation

Fee Registers. They, therefore, maintain the efficiency of the billing

and immediate monitoring for collection. The bill collectors/deputized

collectors, on the other hand, are tasked vTi th the function of COllecting

irrigation service fees. They are, therefore, r~ponsible in bringing

in revenues to the Agency.

The primary channel of oomraurri

catri on be+ween the top managemorrt and

the operating units of the NIA is the memorandum circular (NC). As

regards billing and collection policies and procedures, there is a proli-

feration of memorandum circulars, most of which are revisions to portions

of earlier circulars. Understanding of the procedures therefore entails

reading a wide collection of MCs related to the particular area of interest

and deciding vrh i ch ones are still in effect. As an example, r·w #46,

S. 1970, which explains the procedures for billing, collection, remittance

and exemption regarding irrigation fee is rendered obso~e in the light

of numerous revisions and amendments made since its issuance.

Considered as the primary source of income of the NIA, irrigation

service fee collection is the focus of study of several groups in the

NIA and from private sector. From these studies, problems have been

identified in the areas of systems operation, organization, billing and

collection procedures which to Cl great deal affect irrigation service fee

collection.

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r In an effort to solve collection problems, NIA has tuldertaken

immediate steps to improve its operations and billing and collection

systems. Incentive is given to NIA collectors in the form of bonus for

being able to meet the required collection base. As an incentive also

L to irrigation users, a 10% discotult for prompt payment is b~ven to

them. Also, NIA has beg1.Ul,togrant additional benefits/incentives

L to irrigators association - a move which encourages and hastens the

I.. formation of farmers association. Systems, wh er-e the bulk of their

collection is palay, were provided .nth warehouses, hauling vehicles,

I, weighing scales, moisture meters and other collection equipment and

supplies to develop capability for palay collections. Funds to cover

collection expenses are periodically allocated to the systems. A

Revised Memorandum of Agreement has been entered into with National

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Foods Authority streamlining previous agreements regarding collection

in kind (palay). Although, these incentives and supports have increased

considerably our irrigation service fee collection, the increase does

not still meet the desired level to ensure financial viability for NI~.

NIA has included, as one of its major strategies, the intensifi-

cation of irrigation service fee collection in line with its objective

to become a viable corporation. For this reason, NIA has come up with

this Billing and Collection Manual. The Treasury Department through

its Revenue Generation Services Division in coordination "lith other

NLA offices concerned worked for the accomplishment of said manuSl.

OBJECTIVES:

This manual aims to solve the existing problem/difficulty arising

from the lack of understanding and mininterpretation of billing and

collection procedures which lay spread in various existing memroandum

circulars. It summarizes all valid memorandum circulars on billing

and collections. It also includes, as a guide and reference to all

concerned, information on basic practical approaches to effective

collection and collection strategies/techniques adopted in successf~l

systems with high collection. efficiency. This manual is not all in-

clusive but rather ~ to motivate better ideas to improve billing

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und collection •
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scogE AND CONTENT:

This Billing and Collection Hanua.l,is devided in:tw(l parts, Part

I - Bill~ng, Collection and Remittance Procedures und Monitoring and

Part 11 - strategies, Techni~es and Practices in Irrigation Fee Collec-

L tion.

Part I defines the mechanics of billing, collection, remittance

I and exemption for irrigation fee. It also explains the monitoring

system in billing and collection for control purposes.

Part 11 presents the basic practical npprouches and vital conside-

rations for effective collection which ,>Tillserve as guide and r-ef er-enco

to the systems. It also contains the co~lection strategies and t~ch-

niques as presented by Hagat River Multi-Purpose Project (Hffi!IP) ,

Region 12, PRIP and Cavite Friar Lands RIS which were proven to be

effective in their respective areas and case histories of paying and

non-paying irrigation users in earning systems of Region IV based on

studies conducted by Mrs. Corazon R. Maraya, Senior Psychologist of

the Research and Development Department, NIJ;

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PART I
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[ PART I - BILLING, COLLECTION AND REMITTANCE PROCEDURES AND MONITORING

L. CHAPTER I - BILLING

[ A. Definition of terms:

1. lITigation Service Fee - A fee charged to the landouner/

\.. irrigation user for the irrigation

services rendered to his lot.

L. 2. Wet season crop - The crop harvested, and raised for the

greater part of its growing period,

during the ivet season.

(r.1C #60, s. 1974)

3. Dry season crop - The crop harvested, and raised for the

greater part of its groiling period,

d ur-i.ng the dry season.

(MG,-¥60, s. 1974)

4. Third crop - The third harvest, if any, of the calendar year.

5. Total Crop Failure - A state of the crop \'Thereinthe plants

t. have been dmaaged to such extent that

practically no harvest is expected.

6. Bill and Statement of Accounts - A notice of aCColmt sent

to the l:mdowner/irrigation user for

irrigation services rendered to his lot.

B. Irrigation Service Fee Rates:

The rates of irrigation service fees approved by the Board

of Directors and the Office of the President as implemented under

MC #61, s. 1974 are as follows:

1. Standard rates in all irrigation sye+cns operated and maintained

by the NIA:

a) For rice crops in gr aviby irrigation systems,

2 cavans of palay per hectare for the Het season crop;

3 cavans of palay per hectare for the dry season crop; and

3 cavans of palay per hectare in case of a third crop.

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b) For the rice crops in pump irrigation systems,

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3 cavans of pDl;cy per hectare for the \Vet season crop,

I.: 5 cavans of pa.lay per hectare for the dry season crop, and

5 cavana of pa.lay per hectare in case of a third crop;

L c) For annual crops such as sug2rcane D.I1d bananus , the cash

equivalent at prevailing government price of 5 cavans of

L palay per hectare in puop irrigation systems;

I. d) For all other crops, the aame rates as that for the rice

crops, except that payment shall be the cash equivalent

of the rates of pn.Lay at the prevailing government price.

2. Special rates in Upper Pampanga.River Integrated Irrigation

Systems (Board heso1ution #2358-74):

a) .For rice crop, 2 1/2 cavans per hectare for uet season crop,

3 1/2 cavans per hectGre for dry season crop, and 3 1/2 cavans

I per hectare in case of a third crop;

b) For other crops, the same rate as that of rice crop except
I. that payment will be the cash equivalent at prevailing

government price;

c) For annual crops, the cash equivalent at prevailing

government price of 6 cnvans per hect2.re.

For the purpose of the above specified otandur-d and special

rates, a cavan is 50 lci.Logr-ama net "eight. Payment of irrigation

fees for rice cro12is either in.J2::::"~

or in cash equivalent at the

preva:!-lingp;o'Ternmentsupport price at the time of "p"a.TI1ent.

For

al12;her croEs payment shall be the cllsh_~~vD.lent at the

current prevailing goyernment s~Q.!'t ..

.P!'ice_9:tthe time of pavmen t ,

3. The above specified rFltes sha.ll be subject to further

adjustment in the case of on=gcdng and future national

irrigntion projects and projects utilizing groundwater wh ere

capital investments and operation and maintenQl1ce costs are

higher.

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l 4. Irrigation service fees for benefited areas retained in

owner shtp by the "ll acd enda Luisi tailin T'lrlac, irrigated
[ by the San Miguel Irrigation System in Tarlac, shall be in

r accordance with the provisions of existing contract between

the Government and the Compana General de Tobacco de Filipinas.

L C. Billing Procedure (HC #83, s , 1979 as amended by MC #26, s , 1900)

I. 1 - Irrigation fee

In general, bills are rendered to customers upon delivery

t. of the goods or upon rendition and completion of service.

To conform with this rule, bills shall be ~endered

only to irrigation users ~o be~~%_it1IPlL2~_t£igation

~. Bills on lots .rith total crop failure due to water

shortage, typhoon, flood, fire, widespread plant pest and

rat infestation beyond the control of the irrigation user

and the like .Thich shall be deterr.linedthre8 (3) \.•

eel~s

before harvest shall not be i~sued and shall be cancelled.

Hereunder is the step-by-step billing procedure for

irrigation service fees, "lihichgives effect to this new

policy of billing upon ~ntisfactory completion of irriga-

tion service, for the compliance of all concerned.

1. vlATERMASTE.,[I/lfMT
- Prepares on the last wo rki.ng day of

every week the weekly li~t of irrigated and planted

areas (Lipa) (See Form B-1) in triplicate .Tith the

original to be forwarded to the Billing Clerk

strictly on the first worJp.ng day of the following

week. The Irrigation Superintendent and the Regional

Irrigation Director or Project/Operation Manager

shall be furnished each a copy for reference purposes.

The LIPA shall be supported by acknowl.edgmerrbaof

water delivery by irrigntioll users.or certification

by the l"lUterr.laster/1lMT
(See Por-n B-2) when the former
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is not obtainable. Acknowledgment of water services

shall be required of the landowner/user or duly

I: uuthorized representative every time irrigation water

is served. Pages of this 'list (LIPA) shall be num-

I: bered for control, e.g. 1 of 20, 3 of 20, etc.

[ if consisting of 20 pages.

2. BILLING CLER~ - Upon receipt of the weelcLy LIPA

L supported by the above-cited ForJ::l
B-2, prepares the

bill and statement of accounts (See Form B-3) for

each lot on the basis of said list. Holds distribu-

tion and posting of the bills to the Irrigation Fee

Registers (IFR) pending receipt of the List of Lots

with Total Crop Failure due tillImter shortage, typhoon,

flood, fire, widespread plant pest and rat infestation

beyond the 90ntrol of the irrigation user and the like

I. (See Form B-4), Amendments to Lists of Lots Planted

(ALLP) (See Form B-5), and the advice of the Irrigation

Superintendent. The LIPA together "Iith the supporting

acknowledgements of water delivery/certifications of

watermaster/'~lT shall be properly filed and kept for

future use and reference.

3. WATERMAsTER!1-mT - Ascertaim lots with total cf'op

failure due to '\mter shortage, Lyphoon , flood, fire,

.ridespread plant pest and rat infestation and the like

I in coordination vii th the Farm Management Technician

of the Bureau of Agricultural Extension (BAEx) or

Bureau of Plant Industry (BPI) in the area. Immediate-

ly afterlvhich, prepares the LLTCF and submits the SDX1e

to the Irrigation Superintendent three (3) weeks before

estimated harvest time for his verification and approval.

This list shall be numberecl in the same manner as the

LIPA and shall bear the certification of the BAEx or

BPl technician in the area that the lots suffered total

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failure due to the r-easons apec.if'Led above. The
L audd, ting personnel o.fmigcled in the system and the

I. collection

list. Total
officer shn.LL be furnished

crop f'a.i.Lur-eshall
a copy of scid

moan n state of the

I. standing crop wherein the p:.CL"'l),;:3 have been damaged

to such extent thet prncl;ically no harvest is ex-

pected. Prepnres four (4) weeks before estimnted

harvest, time Amendmen+ato I,in)G of Lots Planted (ALIP)

(Form B-5) and subrri t s aane to the Irrigation Superintendent.

4. IRRIGATIONSUPE~1NT~T~ErT~1£K-tJ~~~2rized representative

Collates nnd vorifio8:

a) iveekly Lis-Ls c)f Irr:i.['u\:·;:', and PLanbod Areas (LIPA )

and the corJ:'e[~:vm~ingFor n :s previously submitted.

b) Lists of Lots HiUl ri'o;';.:::.J,

Cl'l;P F.').ilure (LLTCF) by

actual field :;,11:1])8ct1.ol1,Verif:i,cntion should

include en Lnvenco.ry of c.~·:2ns nOG planted whd.ch

if added to the ar oco rCj?ori;ed plnnted should

account for the v:hoJ,,8 0.1'0.::>' ;..L'10.8r the jurisdiction

of the wnteriHac~er/vJi;j-',

c) Amendmentsto List of :r:ots V:!.[L"'ltC'l (ALLP) by

actual field :'i,,-spcC'::io:'l. Af'i,:er.'hich~ the Irri-

gation Super:Lntend0D.-cap?J:'ovos and submits the

list (LLTCF) to th8 NIA 3:;8-(;e[,18

11anagement Depart-

ment for reference thY'" t'ne Regional Irrigation

Director/Project hTO (2)

or Ope::a':;ion r'~cu1l1ger weeks

before the estimatecl harvest time. A copy of the

approved list (LlifCli') E,I".all '0'3 furnished the

billing clerk for h; s Lnf'orma't.ion and guidance.

Five (5) days after the li:Jt (LLTCF) hns been

submftted. the St:pF:ri.n-:::e~'l0'1L sllnll advise immediate-

ly the billinc cl(,;:r;~b 8.::'.11,';el

+ho bills or lots

verified to have SUG co.:Lner1.

+otc L crop failure

appearing in the l:'s';; (TJVrCF) unless within that

period the RegiQi1Q'!'ITl';cc~t~_onDir.e~tor/project

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or Operation Mannger objects to the submitted LLTCF.

I: The Superintendent approves end f orwarda the Amend-

I: ments to Id.at of Lots Plnnted (MLP) thEee (3)

weeks before estiBatcd harves+ tine to the billing

l. clerk \oTi
th the advice to correct or adjust the

affected bills. The Rec;ionul Irrig(ltion Director/

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Project or Operation I-bl1i:lger,
Collection Officer,

aud.i, ting personnel assigrwd in the system shall be

furnished.e~ch copy of the list (ALLP).

5. BILLING CLERK - Upon receipt of the advice of cnncelln-

tion and adjustDent from the Irrigation Superintendent: -

a) Adjusts or cancels bills and StateBent of Accotmt

previously prepared in Step 2 of this procedure.

b) Sends bills to the Collection Officer for rovi ev,

c) Inmediately nfter, prepares List 9f Billed Irriga-

tion Fee Collectibles (See For~ B-6) and sends to

the Collection Officer for r evi.ew,

d) Post bills to corresponding IFR. Cancel.Ledbills

should be mnrked "VOID" and should be filed for

control purposes. Although not to be added n~

billed irrigation fee, void bills shall be in-

cluded in the List of Billed Irrigation Fee

Collecti bles for reference Lnd.ic.i ting the wor-d

"VOID" under the tlRenarks" Column.

6. COLLECTION OrTICER - Upon receipt of the bills fron

the billing clerks:

a) Checks and verifies the bills against the LIPA

and LLTCF and ALLP.

b) Fonmrds bills to the Irrigation Superintendent

for approval.

c) Re vi.ews List of Billed Irrigntion Fee Collectibles.

d) Forunrds List of Billed Irrigntion Fee Collectibles

to the Irrigation Superintendent for approval.

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7. IillUGATION SUPERINTENDElifT Approves nnd signs the

bills and also the List of Billed Irrigation Fee

Collectibles cmd returns them to the Collection

Officer for immediate distribution.

8. COLLEcr]~JOnOFFICER - Groups the bills by division for

distribution to the teaD leader of each division.

Sends List of Billed Irrigation Fee Collectibles to

the Regional Accounting Office copy furrushed the

Treasury De par-traerrt , NIA Central Office.

9. TElIM LEADER - Takes charge of the immediate distribu-

tion of bills to irrigation users. Secs to it that

all bills are served before or dUl'inG'the threshing

period and that receipt of bills is duly acknowl.edged

by the irrigation users by signing at the buck of the

Irrigation System's copy of the bill.

In the absence of a Collection Officer in the

Irrigation System, steps 6 and 8 of the procedure Llny

be performed by the Irrigation Engineer, Assistant

Irrigation Engineer or any responsible official that

may be designated by the Irrigation Superintendent.

D. Penalty on Irrigation Serrlce Fee Back Accounts (MC #83, G. 1979

and MC #26, s. 1980)

Irrigation service fee pnid after its deadline date shall

be charged a penalty comput ed at l~bsimple interest for every

month of delay. Billing for penaL ties shall coincide. vii th the

deadline dates ~)ecified in the season chart of I>1C #31-A, s , 1978.

Whenever payoent for penalty is made before the billing ~at8s

prescribed above, the corresponding bill shnll be prepnred at

the same date ,..Then

payment is received to book up the correspon-

ing account receivable of the penalty paid.

To make the penalty corresponding to fraction of n month

less burdensome to fnrmers, no penalty shall be imposed for a

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L delay of less than a month.

r Illustration -

Irrigation Fees - 150 kgs.

Deadline.Date - May 31, 1900

Case A: - If paid on J1!lle29, 1900

Computntion:

Period of Delay (June 1, 1900 to June 29, 1980)

== 29 days (no penalty ns the delay is less than 11 Dontb)

Case B: - If paid on September 12, 12§Q

Computation:

Period of Delay (June I, 1900 to Septenber 12, 1900)

3 mos. & 12 days (considered only ns 3 mos.)

150 kgs , (irrigntion fees)

x .03 (3 mo s , at 1% a norrth =: 3%)

4."5- kgs. = penaLty (to be :billed on the date of
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payment for purposes of booking up

the corresponding account receivable

for the penalty paid).

Case C: - If irrigation fees romc.i.nunpaid on the dendline

Computation of penalty to be billed: -

Period of Delay (Jtme 1, 1900 to November 30, 1900)= I) non tha

150 kgs. (irrigation fees)

x .06 (6 months at 1% per month 6%)

9 kgs. == penalty to be billed on the deadline date,

Novenber 30, 1980.

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ell LING PROCEDURE FOR IRRIGATION FE E

~'WATERMASTER/WMT 81LU NG CLERK iRRIGATION COLLECTION R f 0 I OTHERS
SUPERINTENDENT OFFICER PROJECT MANAGER

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1~~PR~-:;O--A-'_-L-;1
l·-r.:-L:_--::::=:...
C
. =:!J
c, ;.)
I
=:...~.~+:...._~:.5
i (''"'R~EC''£-'
\ 811...'<:
L
1
h,'--,_ ....:::,.-.:c---
. -- .--- ..---------. L_.
J
.__.. _

! ! A PPRtWfS-SILLS--"'-;:'-'-'''-'-' ~-----------h'-"::::>~~-"-"-------"----------- To Te.cm, LoQifc$"

,----1--,-.--,
I For File cn d Pos·· I
LC:=======-::-~:=!r 1 APPROVEDSILLS
L_ ..
! k- . ~of .--- -.- ....•-....
for
to Irrtgatlon
O~!t1lbuttr
u:.
l
! iin~ 10 IFRs
~ ,
!
~I
. l.----

L.:~:~-~~I
,
__ --1.... .__,
,~~ 'I I
=~~~~;;~-=~-}:=~-::
!·--- · ...
_··_r.--1
1''-.1 ,....,--~'
1 Fc--11
! t
~
~ . . For r!l<! ! ~-----t-----J _1::.-:=::==---==--
Lf;IGuEpNAD'L" ., • ~ ..• '" ;'l!.••• ~-~-r-"'-'---"-----~ ,.r--------.l.·--·--- .. -l f App~OVEOLel~
" - ,r:t'Jf .rr.q".:t" •.••: <l"'~" ,. :.(1. I: .l\PPRCVES Lair!; \""---"'-' L _.. .. . H..
·------·-··--
-----------.-
•To") RlIqioool
?LLTCF'''U5t of loti wl,h ,ora! (,;(0;: roilun! l_f.-_-.::::_:..:..-::::-.;.-::-::.:::.._J- . ......; 1 .__. ..-J-.....
--
.....
-.....
----.--, Proj!let
.;5.ALU' - ,AfrI11" dmllnt, tQ Li~r of Lots P!<Jnt6d .------.--1---.-.--.- i , ,..!\CCQuntcllr
,_
.4. LSiFC .• Li~t et sm<>d !rril,l-:lf!OI1 (=:04 t.~!l'!Cfib'{:'s. 1
~ rOll ,"'!!t.. E: Of. ' L_ -.-~ _.:i~) . Ht1'!"i1h

:; "t> ~~: -t.:: '-,4

.,~: -~ ..,.f,,:,.'1~:.t.:r'p ,.'!t"
[ - 10 -

[ CHAPTER 2 - EXEMPTION

A. Authority to Exempt: -
L Board Resolution #3504-80 dated Januo.ry 14, 1980 authorizes

the Regional Irrigation Director/projoct or Operation Manager to

approve exemption frOD irrig~tion foes on damaged crops beginning

calendar year 1980. Requests for eX88ption from irrigation fee!?

on d3lllagedcrops prior to 1980 shall be ~pproved by the Adminis-

trntor pursuant to Board Resdution 113723-81 dated July 14, 1981.

B. Causes for Exe~ption: -

1. Water Shortage

2. Typhoon

I 3.

4.
Flood

viidespread pest and rat Lnfas tzrt.i on

5. And the like

C. Exemption Procedure: -

Starting the calendar yeo.r 1980, irrigation user, v1hose lot

does not suffer toto..lcrop failur~ but Inter bas o.navernge

actw.l.lharvest of only 40 cnvans or less per he cture due to

Hater shortage, co.lamities such as typhoon, flood, fire, Hide-

spread plant pest and rat infestation beyond the control of

the farmer, and the like, shall be axemp t ed from payment of

irrigation fees on the dwoo.ged lot, provided that the harvest-

ing is made in the presence of HIA representative. Plant pest

and rat infestation which faroer can control should not be a

basis for exemption. Only those whi.chare widespread and may

be considered as 1@,'1eralcal.2IJi
ty beyond control of farmer

should be favorably considered. In case of crop failure due

to the fault of the irrigation user, he shnll not be exemp t ed

f rora payment of irriglltion fees. A@ IJ,n I;1xnmple,a 3 hectare

lot shall be subject to exemption if due to causes specified

above and not by reason of'his mm fault only 120 cavuna

/
1
 11

I: (40 cavans x 3 has.) or less are actually harvested in the saIile

manner as a one half (1/2) hectare lot that gives a harvest of

only 20 cavans (40 cav~s x .5) or less. For this purpose,

said irrigation user shall be advised to notify our field office

L concerned of the date nnd time of harvest. Irrigation user,

I. who undertclces the he.rvest without prior notification to our

field office concerned at least one day before the date of

I. he.rvest, ahalL not be exempted froo payment of irrigation fees.

Notification may be made directly to the system office or through

our field personnel who me obliged to notify immediately the

Irrigation Superintendent. The Irrigation Superintendent shc.lJ,.

see to it that a HIA representative is Tlresent on the time of.

hcrvoot. The NIA representative sh£1.11prepare in four (4) copies

a certification of exemption using ForlilE-l nnd shall submit

same to the Irrigation Superintendent who recon~end8 to the

ReGional Irrigation Director/Pro)j.ector Operation Banager for

approval. In cases whe ro the assigned NIA representative fai Ls

to be present during the scheduled harvest, the irrigntion user

may request for exooption using Form E-2 in four copies for the

approval of the ReGional Irrigation Director/Project or Operation

f.1o.nager
as duly recolTII'lended
by the Irrigation Superintendent-

A duly assigned UIA representative who fails to be present

during the scheduled hClrvest shall be subject to administrl'..tive

action and mo.y be excused only for justifiable reason. The

approved Certific~tion of Exemption (Form i-I) and Request for

Exenption (Form E-2) sho.ll be distributed as follows:

Original -.To the Irrigation User

Duplicate - System's Billing Clerk (to be used as basis in

.posting exemption to the corresponding IFR).

Triplicate - Regional/Project Accounting Office, to be used

! as basis in adjusting irrigation fee receivables.

I
Quadruplicate - Regional/PrOject/Operations Division

/
 .
,','
-t, i

L - 12 -

l. Said forms shall be numbered for IFR posting, filing and reference

.'purposes. NIA field office shall see to it that this new exemp-

I. tion procedure is clearly disseminated to the irrigetion users.

l..

L
I..

I.
I..

/
J"
L

[ CRAPTER 3 - PREPARATION AND DIS'rRIBUTION O,F BILL AND STATEMENT OF ACCOUNT

Priraarily, a bill is rendered to a customer to notify him of his

accourrt for the delivery of goods or completion of service and at the same

L time remind him of the paymerrt of his account. Phe chance to collect from

a customer (irrigation user in the case of NIA) who has not received a
I., bill is rather slim even if complete a11.(1 satisfactory service is rendered.

Similarly, there is slight chance to collect from irrigation user '\<1ho

~e-

ceives tmtimely issued and er-r oneous bilL For a better collection re-

I. sult, a correct bill Dust be issued til!lely to the irrigation user. A

correct bill means a bill that shows the corr-oc+ acc ount and right Ln-

fornation. A tinely issued bill means a bill issued to the irrigntion

user on or before threshing por-Lod ,

The preparation of correct bills and i t2 ";:iJ:Jelyissuance is the res-

l ponsi bili ty of the Head of the SysJGcmoBills 01'8 accomplished by the .

billing clerk using the bill and sta·t(~DI:mtof account f orra (See Fo rm B-3).

This form shows the follovTing accounts for and as of the deadline <Inte

of the current season crop.

1. Current Irrigation Fees In.':i,gQ'Uonservlce fees charged

for tho cc;rrent season crop,

2. Current Penal ties _. Penalties C~1o.rgec:l for tI1e current season

oz-op on, unpzri.dpast irrigation fees

in kind.
t Total this bill - Total charges 0;0 be b:~lled for the cur renf

I, season crop (current irrigation

fees Gnd cnrrent penalties).

4. Total tmpaid irrigation fees in ki.nd including PFlSt penal ties -

I. TO':;alunpaid irrigation

k.i.nd and ponn.l ties billed

fees in

f'r-ora

1 July lr 1975 up to the current season

) u
crop (irrlgution fee in kind buck

account ) c

5. Total unpaid old irrigation f'ees -- 'I'o ca] irrigation fees and
I

\
 , ;

..
14

F old penalties billed prior to

July 1, 1975, (old irrigation feo

[
back account).

I. Items 4 and 5 above constitute the total account du.efroLl the irri-

gation user as of the current season crop.

'PheBill and statement of Account, like the OR, AR nnd other accoun-

table forms 'which are pre-numbered, ahe.Ll,be requisitioned f r-om the

Treasury Department, NIA Central Office and shall be issued in numericQl

sequence to the irrigation users. A for"arding note in local dialect

explaining the account presented in the bill Llay be attached to the bill

being sent to the irrigation user.

The bills must be rendered to the irrigation u.sers on or before

harvesting period ,.•

hen irrigQtion users are most capable to pay to,

ensure higher collection efficiency. Copies of the bill and stnte-

ment of account shall be d:i.:;:tributed

as f ol.Lowse

Original Landowner- or CLT Holder

Duplicate ,Billing Clerk's file

I Triplicate &
Quadruplicate - System's file

If lot is under lease:

Original Lessee

Duplicate Landowner

Triplicate Billing Clerk's file

Quadruplicate - System's file

The following is an illustrative oxanp l,eon how to accomplish the

Bill and StateLlent of Account: (see Annexes for the preparation of the bill)

Assumption:
II, Lot Number - 212

Area - - - 3.5 hectares

\ Location - Division 1; Agno RIS, Ur-dane t a , Pangaa l.nan

I
\

L - 15 -

Irrigati9n.User - JUffildela Cruz

Address - - - - - Urdaneta, Pangasinml

Unpaid Old Irrig~tion Fees including old penalties - Y850.00

No Balance of In-Kind Account as of July 31, 1981

[
Deadline Dates:

Het season Crop - January 31

Dry Season Cr9P - ,July31

I 1. Wet season crop, 1981 - \'iholearea of Lot #212 fully irriga-

ted and planted. Computation of current irrigation fees to be

I. billed: (See 4nnex 1)

I 3.5 hasn
x 100 kgs.
• area irrigated and planted
- rate per hectare (2 caVmlS x 50 kgs.)

350 kgs. - current irrigation fees

2. Dry season crop, 1982 - 1;Jholearea of lot 11212 fully irriga-

ted ~d planted" Irrigation fees for wet season crop 1981

still unpaid.

Computation of current charges to be billed: (See Annex 2)

a) ClITrent Ir~igation Fees -

3.5 has. ~ area irrigated and planted

x 150 kgs. - rate per hectare (3 cavans x 50 kgs.)

525 kgs. - current irrigation fees

b) Current Penalties -
350 kgs. - unpaid irrigation fees in kind
x .06 - rate of penalty (6% from 1-31-82 to 7-31-82)

I 21_~s. - penalty for 6 months at l%/Qonth

L

3. 'vet season crop, 1982 - 1Jhole area of lot #212 fully irri-

gated mld planted. Irrigation fees for dry season crop

I 1982 fully paid under OR #081534 dated May 10, 1982.

l
1

l
 - 16 T

L computation for current irrigation chargesto be billed:

r (See Annex 3)

0) Current ir~gntion fees -

L 3.5 has.
x 100 kgs.
• area irrigated and planted
rate per hectare (2 cav~s x 50 kgs.)
~50}~gs. - current irrigation fees

b) Current Penalties -
358 kgs. unpaid irrigation fees
x .06 kgs. rate of penalty (6% fro~ 7-31-82 to 1-31-83)
penalty for 6 months at l%/nonth
I
4. March 5, 1983 - Overdue irrigation fees in kind including

l past and current penalties as of this date paid in full

under AR #218932.
l Br-eakdown of charges paid: -

350 kgs. - unpaid irrigation fees for Het season crop, 1981
I x 4~ kgs. past penalties (21 kgs. + 21 k~s.)
~~~ kgs , - charges due for vret season crop, 1981

3~Q kgs , ~ unpaid irrigation fees for wet season crop, 1981
+ 3.5 kgs. - current p~nalties'(350 x .01% for 1 month delay
f'r-on 1-31-83 to 3-5-83)
353.5 kgs.- charges due for ,.•
et season crop, 1982

392 kgs. due for ,'letsenson crop, 1981

+ 3;i3.5 kgs.-:-due for vfetseason crop, 1982
I
745.5 kgs.- Total irrigntion fees nnd penal ties

l NOTE: For accountiLng purposes a bill shall be prepared for the

current penalties of 3.5 kgs. computed above to be posted
to the corresponding IFR and to be included later in the
List of Billed Irrigation Fee Collectibles. Said bill
shall no longer be issued to the irrigation user as it is
already paid. See Annex 4 for the preparation of the bill.

l
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 1 ••••

"" 17 -

CIIAPTER '1 - COLLECTIONfiND REHITTflNCEPROCEDUHE

A. Cash Colleci:ion:

1. Abquisition of Officiot Heceipt: -

The Official Reccipt (General F'o r m tJ-fl) is the fltnndnn!

form used in collectiol\o To requisition for official re-

ceipts, thc head of sy s t em sholl forward to the regl.onal/

project office a He'luisition find Issue Voucher (RIV) du l y

signed by him as requisi tioning officer. Upon nppr-ovn l of

the RIV by the Regional Irrigation Director/Project HRnnger,

the Property Officer sholl issue t.ho r-oqu l s Lt ionc d of ficin]

receipts to the syntem concerned.

The regional and project. o f f Lc o s silo] I r-oq u i flj ti 011 for

official r ec eLp t a , sufficicnt. for t.ho need of t.ho rerlion/

project, from the Treasury Department, CClltrnl Office by

forwarding RIV du l y npprov ed by t ho Roq i 01101 Jrr i gn U 011

Director/Project Monager and signed by bonded Property

Officer as requisitioning official.

~
The usuaI Supp l Le s Ledger Card (Genernl Form 'JU-A),

wherein official roceipts received and issuer! "re recorded

including balnnce thereof, shn lI be mai ntr.tiller! properly and

kept always up-dated.

The sy s t emt s caohier shall i s suo not. more tholl one (t)

booklet of o f f i c i n l receipt.R ot nny t1rn;- to Ui 11 Co l Lr-c t.oty"

Deputized co LLec+o r s , Srdd Ifl8U(\I1CCflhnll hp. ccwct"ed hy nn

Invoice and Roc e Lp t f'ur-n Lsb Lnn the Heoiollal Auditor or" his

representative a copy.

2. Procedure on Collection nrrd Collection Turn-Over in t.he Syst.em: -

Et) Bill Collector/Deptlti7.ed Collector - Hns cu s to dy nlll'

accountability for officiAl receipt booklets roceived

----------- ---.---- . -.
 18

by him. Issues official receipts in numerical sequence

for cash collections Qade in the field. The system's

cashier/collecting officer issues official receipts for

office collections. Copies of the official receipt arc

distributed as f'oLl.ovse

Original - ~o payor

Duplicate - To be attached to the Report of Collections

Triplic.J.te - Cashier's copy to be Qade available to

billing clerk.

b) System's Cashier/Collecting Officer - Sees to it that

Bill Collectors/Deputized Collectors turn over their

collections regularly as prescribed. Issued official

receipt to bill collectors/deputized collectors for

collections turned over to him. Checks if the aDount

turned over is the same amount shown in the covering

report of collections nnd thnt all official receipts

issued for the period are included in the report of

collections. This can be checked agai~st the last

official receipt issued during the preceeding week

and the last official receipt issued during the current

week. These last issued official receipts ere signed

at the back by the he~d of system. Receives payment

of irrigation fees in the office and issues official

receipts therefore Prepw.res and submits Report of

Collections reflecting all collections made in the

office and collections turned-over by the bill collec-

tors/deputized collectors for subDission to the

Regional/Project Accounting Office.

c) Irrigation Superintendent/Head of System Requires

Cashiers/Collecting Off'icersand bill collectors/depu-

tized collectors to r-emi, t their collections in accordance

with herein prescribed procedure. Sees to it that

l
L - 19 -

[ all collections up to the last OR issued for the week

is included in the reported collections for t.he weelt

[ being submitted. and

Si,9l'\s I nd i ca t.cs t he date when

presented at the back of all the copies of the last

[ OR and AR issued for the we ek , The next OR arid AR

rtumber shall be the first +o be is sucd the fo11owing

woek ,

l.. 3. Remi tte.ncc Procedure' .-

In order t.hat field collections could be monitored faster

and ta..l<en
up at the earliest possible time by the Bureau of

the Treasury or NIA depositC'ry bank for credit to t.he depository

account of NIP., sa i d collections shc.ll be r-emi t t.ed direct to

the NIA Central Office in the form of bank draft of PNB or ef

any other authorized bank.

An Field Office

a) Cashiers/Collecting end D'iabur slnq Officers shall: -

1. Remit collections at least. once D. week or

whenever collections reach ?500.00 by PNB

Bank Drnft, direct to NIA Central Office,

Treo.sury Departr:lent tbru registered mail

wi ti~ return card n The bank draft. shall he

in f'a vor- of the Nat i ona I Irrigation l\dl:!ini~-

trotion, Que20n the

CiJ:Y..; Dr-nwee bcnk sh~ll

be PNB, Escoltn, Mnniln. Should there be

checks received as pnyment, or <lS deposit by

third parties t.he same shall be dr-awn ill

favor of the "National Irrigation Adrninistra-

tion" 'And shnl1 be remitted t.o the Bureau

of Trensury thru the nearest PNB brnnch.

Bill Collectors, Assistant Bill Collectors, or

Sub-Collectors shall, as u auo L, remi +. t.heir collec-

tiGns tc their respective offices' cnshiers, or

l.
F - ~o -

L· collocting and Df.aburai.ng Of'f'Lccrs vrho Bh8.11

noknow'l odgo the rerJi ttnnce by issuing official

rccciptG.

2. 'I'ho rani ttancc ahul.L ;.1.hTaysbo accom:pl:'.nicd/.

covered by a "NIA Rerd, +bance Advice (Form B-1)

"Thich shall bo pr-epar-ed infive (5) copios to

be distributod <::.sfolloVTS:.-

1. Original and dupLi.crrt e - NIlI. Central

office, 'I'z'casur-y Dopnrtnont (Accon-

pnnying ronittance)

2. TriplicC!.to - NIA Centrnl Office, Genoral

Aooourrti.ng Di vi.o i.on , UPRIIS/ReGiono.l

Accourrturrt as the caao I:VlY be (rd;toched

to Report of Colloctions)

3. Q,uadruplic:lto - Rnciono.l/Project Auditor

4. Quintuplicnte - Cnshicr' a/Collecting and

D'i.aburrri.ng Officor'3 fila.

3. 'I'hr; NIA Rotri, tt ano 0 ACI.vicoDh",ll bo number-ed in

ono sories for each ca.l.endrrr yo.'.r, wh.i.ch shall

also chou the morrth ~!l10 yenr lIhcm reni +tnnco is

i3 nad o, 'rho nunbor- structure sh:111 be :.W fo110H[;:-

1
, Cl
,

'- - - Cc.lendo.r YenI'

., 1Ionth (April)
- - 3erio.l NUl~bor

1. The Advico nunbor sha.l L be reflected in tho

St.'ltement of Aocount Current at the brick of +ho

Roport of Colloctions be.ing submitted to tho

Central Office, Goner:.!l Account Lng Divioion.

Rcgional/UPRIIS Accountnn t .'18 tho CUOO I:J[lY be.

l
 - 21 -

5. Expenses incurred in connection with the re-

I
1
mittnnces shall be charged to the proper fund
L__
of the Office concerned. Under no circumstonces

l. shall these eXJL~Qses be deducted from colle~~2~~'

b) Regionnl/UPRIIS Accounbnt shull:-

L 1. Drnw .Iour'nal, Voucher to take up rcr,littnnceof

field Cashier/Collecting Officer on the basis of

the "Monthly Sur:un~y of Remittnnce to the Corporate

Trecsurer" (Form R-2), Hith the follm-ling accounting

entry:-

71-:-100-199 Pxxx

70-400 - - - Pxxx

2. Send Central Office Official Receipts to accountable

officers concerned.

B. Central Office

a) Cashier/Collecting officer shall:-

1. Issue Official Receipts to acknow.lod.gororri.

t-

tances of field Cashiers/Collecting Disbursing

Officers. He shall ahTays indicate therein,

among others, the NIA Rorni, ttance Advice Numbers

and corresponding amounts.

2. ~e Original Central Office Official Receipts for

Collecting Officers of Special Projects, other

than UPRIIS, shall be oont direct to the Accountable

Officors concerned. For Regional/UPRIIS Collecting

Officers the original central office official

receipts shall be sent thru their respectivo

Regionnl/UPRIIG AccOunt.~lt (nttached to Monthly

L
 22 -

SUDDary of ROllLtt:mcc: l;n the Corporate: 'rro[)'sUl'OT) 0

3. AccoDplish the 1I]\10nL11ySur.1illD."Yof Rorti t tances to

L +ho Cor-po ra bo 'l'rOo.suTor" (Fo:cJ j'··2), by region,

l UPRIIS and Spucinl 1:':--:0,ioc"l;;3

j n ,:,'),'10 oo pi.oa to bo

10 Original •. '1:'0 'l;11O Fog:LorwJ/U2RI IS lie: countnn t

togothm:' ,rith Contr:-Jl OU'icQ Cffici.:ll Roco Lpt s

N L)
(oxcop t 0poclaL ~rOJCCcB
.," -"
•

l For Spo c.ia.L 2l'OjOCts original of l"lonthly

to Central, Offico Go:n():~;'.~,

J~-'~cow1tiYlg Di vi.ai, 011c

2. Duplicate ,- '1'0 bo nth:lCilC·d t() or~,LP.n.::"lHoport

CoLl cct i.ng O:ffi.cCJ" n ,'i1c·,

S:1IJO ucnnor- ~:s the 1nl. P.ora:;.tt':nr,:> I,rlvic(' shown

abovo irr!Dspoctivo of T()ziono

I.

L
 r- ,- :- r-- r-- r- r- r---: r---1

FLOW CHART
IRRIGATION FEE CASH COLLECTION a REMTTANCE
PNBI NIA TREASURY
IRRIGATION USER BILL COLLECTORS SYSTEM'S CASHIER ACCREDITJED BANK' CENTRAL OFFICE REGIONAL IPROJECT ACCOUNTM.

PAYS IRRIG. FEE

A. FIELD COLLECTION
B. OFFICE COLLECTION

RECE IVES
OR

T~RNS OVER COLLECTIONS RECEIVES COLLECTION

a SUBMITTS REPORT OF rOGER WIT H THE . ~.
COLLECTIONS REPORT

RECEIVES
ORIGINAL OR
, I RECEIVES REPORT
I PQI"PllRJO'<: J:I. <:IlAMIT<:: I _, OF COLLECTION \
\.
,:.

RECEIVES
REMITTANCE

I RECEIVES
BAN K D R A FT
1-1 ISSUES
BAN K D R A FT
I
SENDS BANK RECEIVES
ORA FT TO GETHER REMITTANCE
WITH NIA ( BANK DRAFT)
REMITTANCE ADVICE
PREPARES
•a SENDS
MONTHLY SUMMARY OF RECEIVES SUMMARY
REM ITTAN CES WITH WITH ATTACHED ORa
ATTACHED ORs
t
-----
I

~ECEIVES OR
i

.. SE NOS OR
[ - 24 -

B. Collection in Kind -

1. Bill Collector (Re~ul~r or Deputized) Prep~ros Qnd issues

Acknow.LedgnorrtReceipt (Foro C-l) to irrigo.tion user upon

receipt of paLay paymerrt, Brings paLay ool Lcct cd to NH.

Collection Centm' or direct to NIA Vnrohouse turning over

the snno to the property cus tod i.cn. AclmovlledgmentReceipt

(fill) accooplishod in five (5) copies shn'lI be distributed

as folloHS:

Ori&innl - To Irrigo.tion User

Duplicate, Triplicate ~

I}u:::druplicc.te - To support or i.g.i.noL, dup.If.c-rbe

nnd triplic::lte copies of weokLy

report of colloctions in kind,

respectively.

Quintuplicate - Collector's file

Indicates in all copies of AR except the original the .9nsh

Eg,uivnlent of the pc.Lay co.ll.oc+Lcn, Prepares 1ioekly Report of

Collection in Kind (Forn C-2) in four (1) copies; the origino.l,

duplicate and triplicate supported by corresponding copies of llRs

to Systoo I s Cashier and the Qundruplic:lte to collectorn' s file.

2. Tean Lo::.dor or Roprescnt::ctivo - Issued H.'luling Certific.'ltion

(Forn C-4) to Bill Collectors/Deputizod Collectors certifying

aa to the qunnt.i+y, vrEight, uods tur-o content and the LondLng of

the paLay in the vehicle. TIlGHaul.i.ng Certificdtion shc.LL be

prepared in four (4) cop.Lcs to bo distributed <".sf ol.l.owse

Original To Bill Collector

Duplicate - To support original Delivery Receipt

Triplicate To Regional/Project ~'l:ud:htor

Quadruplicnto File of NIlt Collection TenLlLeader-

Accompanies the vehicle in hauling collectod pc.Lay to NIA

 t
I.

[ - 25 -

ur'.rehouso or HrA buying center. Recei vos Doli very Receipt

issued by the Nll~ Property Cus tod.Lnn or Nll, Ileprosentnti vo

in NFl,.

3. Property custodic'.l1 - Recei voo pnln,y fron Bill Collectoro (H.egu~,,:,.r

I. or Deputized) and fron Collection TenD LG.::cdGr
or 're::'U:l
l(epref:)en-

tn.tive and iGsuesthe corresponding Delivory Receipt (Forn C-5).

Receives palo.y paynorrbs !:10.c1e

in the oyc t en ' o offico. Pr epar-es

and distributes ,,,fter duly no+od by the Irrigo.tion Superintendent,

the vleekly Report of Collections in Kind Li.ko in Lt en 1 abovo ,

Keeps and nai.rrtrd.na stock cru-d s for nIl po.Lay recd ved and re-

Lons ed to NGli.or pri vabo €9;nin tro.dorc.

4. rUA Roproeon bat.Lvc to Nf'L - Acknowledges receipt of pa I ay fron

collection team r-eproson+a+t ve 1:>1' fron tho Property Cua'bod Lan,

Tnkos custody and negotir'.tes for the s[',le of palt"y to EFl.. So-

cures Purchn.se Receipts and relected d oounorrbe for «very s::\le

nnde. PrepnrGs VlGGklyReport of irriG~tion Fee in Kind Purchnsod

by NFA (Foru C-6) in four (4) copies to be distributed as f ol.Lowar

Original (uith the Punchaae Reccipts'md the Originnl

Delivery Receipts) - - - _. - - To Irrig~ Supt.

Duplicnte and Triplicc1te ~ T - - - do -

Qundruplico.te - - - .- - - For hia filo

5. Syston's Caahi.or s - Pr-epar oa Sunnar-y of 1rIG8klyRepor-t of Collection

in Rind (ForD C-3) in four (I;) copies, duly noted by the Irrigntion

SuperintGndent to bo distributed as f ol Lowse

Origino.l (vIi th Originnl \1oekly Repor-t 9f Collection

in Rind supported by ARs) - - '('0 Hegionnl/Project

l~cc(:>untant

Dup'Ld ce be (with Duplicr..to copy of \'Jc)ckly Ile-

port of Collediom Ln Kind

supported by L,Rs) - - To Regional/Project

Auditor
I.
 .,.
26 -
'I..:
Triplicate (with triplicate copy of \veekly Report

l. o',f Colleotions Ln Kind

supported by ARs) System's Office file

Quadruplicate - - - For his file

Issues Official Receipts for payment of palay sold to NFA or

private grain traders.

6. Irrigation Superintendent - Sees to it that appropriate steps

are taken for the safekeeping and disposition of palay collections.

Approves the lJeekly Report of Irrigation Fee in Kind Purchased

by NFA submitted by the NIA representative to NFA and causes

distribution ef the same as follows:

Original (with Purchase Receipts and

original Delivery Receipts) To Regional/Project

Accountant

Duplicate .. - - - .- - - - ...- - - - - - - To Regional/Project

Account.ant.

Triplicate - - - - - - - - - - - .- - System's Office file

Exercises the discretion te sell collected palay te NFA or known

legitimate private grain traders whichever is more advantageous

to NIA. Makes comparative evaluation of the NFA purchasing

price against prevailing market prices in the locality. If the

market price is mere advantageous to NIA, conducts sealed bids

for 150 cavans {50 kgs./cav.} er less. For mor-e than 150 ccvcris ,

also conducts seel.ledbids but with prior clearance' from the

Regional Director/Project IIianager. For better price, mny also

cause the milling of the collected palay which shall be sold to

interested NIil.employees or private parties. Sale te private

parties shall be done through sealed bids. However, sealed bidd-

ing for more than 150 cavans of rice shall be with prior clearance

of the Regi~lal Irrigation Director er Project/Operations Manager.

Sees to it that this procedure is properly ir.1plemented in the oystem.

7. In collecting palay for payment of irrigation fees, the Moisture.

t1etQr shall be uzsed booed on the current NIt. Gross l"eight

Factor Table. Bm'lever, in the ab nericc of the !'bisture Heter,

the 56 kilogram rule shell be <:lpi)~iad to componsie t.e for

 /

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L expected shrinkage, iDpurity nnd inferior qunlity of the pnlay

l being collected. This Deans that NI1\. shall collect 56 legs.

gross vTeight for every 50 kgs , net ,voight paid.

l 1\.11 paynont s , in cash er in pnLay , who thor pcrtiol or full, for

I current irrigation ch~xges shell be entitled to 10% discount if p~id on

L
or before the deadline.

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FLOW CHAPtT
IRRIGATiOO FEE COlL.ECTtON • REM~TTANCE
( tN -KiND)
IRRIGATION USER BILL COLLECTOR TEAM LEADER eR REP. PROPERTYCUSTOOIAI~ Nit. REP. TO NFA PRIVATE TRADER SYSTEMS
_-_ ...., CASt-HER
•.•• _r.,...,....

PAYS IRRIGATION
F.E.F. (FlELO)
U
I
RECEIVES PAL.AY
LTIJR'NS CVER SAME i
sI RECEiVES.
~ALAY COLLECTED
~ ,~fTfRE~EtVES
i ~I ! C'-JER PALA'I
TURNED fL-J
!
RECEIVES
PAL,~'(
---I
!
--.. . .
! OFFICE PAYMENT f' I I .of ; ---------- COLLECT!ON ! COLLECT:OP~

:§;:[~,-~··~::·Ul·E:s?::MENT!,
I !

,"ttEIV£S ~ ~I i I ·
,, H,- ! 1 I tiC .! I - l . --_ <,

r-
" i'lEC~IV!~ I
1 I REClIVE; OR ~
L.......--·i

r-----Ll J
\.d--.------.-'. 1$$Ul!3 OR
!
i
I
,
'2
.
i
O~, -I
/...t-'-~-'------------------------' r I
RE!..~.U!i::S 1 I REa.:;IVES "1
~T;;'D ;~-;--"~I
I ~ECE1VES I
!! Pt! l >\'1 "'01I ;:'
I ~ ! P~LA'f SOLD J!
PAL AY BEING !

-r-_J
' . ,. ~.•.-_._'- '- 1--'---, SOLD
~ I L'=: --.L-----! \- I '
L__

, --PALAY ---~.--"
PlUS COLL!::CrtON
~ REeE IVES PAYMEN~
SOLO ro THEM

LEGEND:
AR - AO<NOW!.!OGEMENT RECEIPT
r RECEIVES o~[ iSSUES OR 1

He - iiNJU.:. ,-.C£IHlI:ICATION
OR - '.' .••• RECEIPT
OR - , .. ·~L RECBPT
fi 29

l 5 - IRHIGATIONFEE REGISTERS(IFR)
CHJ..PTER

l. : Tho Irrigation Fee Registor (IFR Foru) serves as a subsidiary ledger

of irrigntion foe nccounts receivable of irrigntion users. BeinG the

I prdraary source of Lnt'or-na+Lon rognrding indi vf.duo.L account of irrig,::.tion

uscr-s , this shr.Ll, be properly kept and nai.rrtrci.nod and sh a.l L al1wys be

up-drrbod , All bills, paymon't s , D.djustucmts and exonptions nndo shall bo

properly posted to the corrosponding irrig~tion foo registers.

For ensy access to the IFR, it 8ho.ll bo filod by lot l1unbor in

nunericnl sequenco. The IFRs, boing officinl rocords (public docuncnts)

shall, therefore, be given dUGcnre nnd kept secured ",t nny tine. They

shall be kopb in properly locked cabinets when not in uae to prevent loss,

nnd t~PGring of tho entrios recorded therein. In this connection Regional

Directors, Project N::ll1ngersand Irrig.2tion Supcrintondents/Ho.::.q.iJ of System;

sha LL see to it th:.lt IFRs c..ro properly D::lintc.ined, and kept up-dc t cd ::nd

properly securod •

..Q.n;I"y the billine clerk or the nCCOllJJtj ng el czk , in tho abrsonco of the

former, is o.utho..rized to [lake ~ost:)dl.i.ll;L to tbe IFR. The billing clerk or

accounting clerk is required to sign or ini tio.l rster overy entry nado

nnd every erasuro/alteration in the IFR to prevent tmpering of entries

in the IFR. Personnel found t[1Dpering Hith the IFR ,,'ill be charged

adoinistratively.

Attached is an illustration on how to record and post entries be

the IFR using the illustrative ex~pilie in Chapter 3 of Pnrt 1.

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CHJ.PTER 6 11O.:TITOHIHGOF IRRIGilTI01'T FEE BILLING AND

COLLnCTICH J\C'nVITI1~S IN THE SYSTEIIS

L A. For 2Il effective nonf.bor-Lng of i ;:,xig.~tion fee billing and collection

activities in the: fi.o Ld , ~~:i.J

NI(c i..rrigation ovs+ons ar c r-equi.r cd
I. every cropping SCCC80n 1:0 pr cparo , n~intc..:i.n and koup upda+cd tho

L following:

Bofore the stnrt of every

I. cropping soason , the Cn::.cf of .ho sys t on sha.l L prepare .'}

wor-k p Lan (FOH] M.·l) "co sorv e 0..8 h~.s guide in carrying

out tlw var l ous "'cti vi +i.oo j n billing [cnd collection in

the sys ton , 'I'h i.s 1'fG~:k p.l.an .."'.lL""1.3 {;() ao corrp.Li sh :::.tnrgetted

•.ror-k output wi, ·l;hi~.1

'1'1 a l ::.()·cQcl 1;iO:r.;{: tine par '>lark ac t Lvi ty.

It e.Lso a.oternin(J;J 'ha "T<J:~"~ 0:f:'f5.ciency of n syston in

billing and co l.Lec+i.on.. S'"J.8 Chi.of of SYStCi.'l9+hr'ough .:<

and co l.l.ec t.l.on r',cJ;iv,'.i:ic::; and oc t Cl porf'o.rnancc to.rgot for

each personnel i:rr\f()l·.o~L '1':-u TI(JCiol1<'.l

Irl'ig.:<tion Director/Of.oJio,...;/

carried out -I;hoNIl. Tre.:<sury

Depar tncrrt s~w.",J. ()n.cl-~b.: f'lL::i.dlUtl oojri oc of the woz-k plan

the system Hi tll the a:re:l (J,[",,) ;;.ndir::c.ted sh0.11 be prepared

and posted in ,:'.o.'1Y ayprop::.:i.!"1,ta

o.yoi1o.bllJ space in the svs+en and

also in the Office of +he (;1::1.ofof t';1GSystem. 'I'hcae naps shc.l I

be kept updated :i.ndj';''':Jl:lg' i;;)(lC'e:i.nlots pf.an+od , billed,

paf.d and exenptod , J.'J:OLl '~hc prnc e Li..:.try n~~p therefore,

l. b.i Ll.Lng and. co l Lec t.t.cn ,::,cti\r:i.ti03 ~!l1'1 tco rk por-f orraanc o of

personnel concerned C:''-'. bo closely and. .i.unod.i.a't e Ly nom tored.

I
I..
Tho fol1mr.Lnc: Dc~r;,;:u ";:;'-l['::']' be used tn .i.ndd czrbo in the
pnr-co.lLzrry nap the follm\'ing :i.nfOI'i:l.::tiol1.
r - 32 -

[
.. 1. Green Chock p.Larrbod lata

'
2. Blue Check billed lots

L 3. Red Chock lots I'd th prd d irrigntion fees

4. B'Lack X Lo bs cxonpt od f'r-on irrigr~tion f oce

The Chief of Synten any indicnto, ns he desires, other

necessnry infornn.tion usinG other nnrks.

B. For purposes of vor-Lf'Lc a t i on , conf Lrriatd on .:;nd mon.i tarinG billing

and collection in the systons, the following reports ::'..rerequired

to bo subnittod ten (10) days oSter the end of the period covered.

b:JTthe report to the i'.ssiato.nt AclDiniotrc.tor for II'inrmco end

I1anGgeLlont, L ttenti on: t , The Rogionnl/

.!itlL.'il'_~'}s_uLY.1!..opiJ.rtD(;n

Project. Accounto.nt sh:111 bo furnishod copios.of these reporto:

1. Nonthlx Invq.ntori :.?)_

o..LPo.l9.'L.~_tock (ForIU1 .. - This forn ahn.LL

be. prcpr.rod and certified correct by the Property Custodinn/

En-Char-go of NIA pn Lay stock wh.ich sho.LL bo appz-ovcd by the

Chief of System. This shc.l.L be supported by Schedules 1 Bc 2

(Forn I~-2o. and H-2b) • This report ShOeTS nonthly inventory

of NIl'. po.Lay stock in the eyat ons , It a.Lao inclicc.tes lXlle;y

r-ocof ved and issuod by the Property Custodin.n dur Lng the

Donth.

li. (\) Irrig['.tion Foc--Ln-Kd.nd Collections (Forn i1--:2l and

b) Irri~Gtion Fe.o CLl~J-(;ct;\-ons & Rorrlttnnces (Foro Tl-4) -

This shGll be prepared nonthly by the bill collector/

deputized collector who certifies the s:::ne and shall be

appr-oved by the Chief of Syston. These f o.rrie 3hO'l1

[lonthly oulloctions of current irriGrJ.tion foes Md back

nccoill1t by individurJ.l bill collector/deputized collector.

It 0.180 showa r-crri tt~ces of cash co.Ll.oc t i.ona to NIA

Central Office Trc('.snry Doprrr triorrt and turned-over pc Lay

collections to nIL warohouso or to nru..

3. Irrigo.tion Fee Col1ectiblo~JForD ~b5-L- This sho.ll be

--- -----
 /

- 33 -

propo..rod evory cropping soo..oon ond sho..ll be cortifiod correct

by the ivr.1T/v[o..tern!1sterand approvod by the Chief of Systen.

It shows lots plnnted including the ur-ea and the lot ovner

for the cropping SO!1son.

4. List of Billed JJ~tion FQQJL<?.lloctibl_~:tQrD B-6) - This

report shnll be prop['.rcd overy cnd of tho croppinG fJC::1.son

by the billing clork who 8hn11 cor'cify the SC:I10and aha.IL be

subni tted to tho ROGion['.l/Projoct il.ccountnnt to be uaod as

baai.s in booking up irrii:;,-::'.tion f'oo r sc of.vahl.oa , NIA 'l'ren::mry

Depar-tnorrt shal.L bo furnishod ['. copy. This roport Shm-TS

individual listing of billed lots nnd the tctal rraourrt billed

for the syston.

5. ~10nthly List of Dol~n~1l911..i.LollQ.ct.9_:r..§./..DoputiI?.CSUoU..9ctQLQ

(Forn N-6) - This list shall bo prop:cred by tho Cnshior/

Collecting Officor of the systen and shzi.l L be certified

correct by the Chief of Syston. Tho list includcs 0..11

collectors 1'lith unroni tterl collections of :::'500.00 and Dare.

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L 34

L iJmEXES fJID FOI-lES

L ANNEXE~: PAGJJ NO.

I. 1 --- - 35

2 36

3 37

4 38
l FORMS;

B-;-l --- 39
B-;-2 40

B-;-3 41

B-;-4 42

B-;-5 -;- -- - 43

B-6 '1-t).

E-;-l T 45
E",:,2 - -- - - -- --- -- 16
C-;-l /or7

C-;-2 ---- 48

C-;-3 - ------- - tJ-9

C-;-4 ---- 50

C-;-5 51
C-;-6 52
R-1 53
R-;-2 54
1,1-1 55-~c-..

~I-;-2 56
H-;-2n 57

N",:,2b 58

\[ ~i-;-3 - - - 59
..
l M-d

H-;-5 - -- - -
60

61
\-
M-6 -- -- 62
 /

Annex #1
l.:
Republika ne PiliIJinas
PAMB.ANSAUG PANGA3IVTAAU NG PATUBIG
[ (National Irrigation
ABBo River
Administration)
Irrigation Systen
Urdaneta. , Pa.Tlgasinan
BILL ANDSTATEMEnT
OF ACCOUNT BILL NO. 000181

As of Wet Season CroR ?ngins January 31, 1982

I.. JUJJifDEIJ:.. CRUZ =.;::.:..L..,;;;...:;;==:::..;;;=- ._

(Nano and Address of

__RJ-....oktcYDivi:Ji..?ELZone I _. .. .____ _ _
_-.."._Y ART I C U L A R S. .l\JIOmITIN KILOGR1JI
Current Irrigation Fees this Cropp~ng Season:
Area Irrigated & Planted in Hectare Uate per Hectare in KZ'
3'2 ha:J.~ 100 kg's. net vTt.: .l!z.o legs. net 1:1..t.

______________ OF
BrrATEMl~NT AeCOrn-TT
~~------.--------
~ua~ent Irrigation Fees this Cropring Season - - - - 350 MS. net 'Iolt.
d . Current penalties on unpaid irrig. fees of past cropping sensons:
Unpaid.1l'rig. Fee.E. No. oj'_.kI_~J;_~.Delay' E.s!lalty at ~ })er r,lOnth
~.,- ..,--__ ~K;I:lg.:::..s~
Total this bill
Add: Unpaid irrig.
!.
- - - -
Hos !..

feef) in kind of !last cropping soaSOl1Oincluding

* :Z5e. kgs. net wt. _
legs.net \'l't~_

past penalties
Total IrrigRtion Fees in Kind Due :loS of this cr opp'i.ng season - - - -
Total Unpaid Old Irrig. Fees (Old ra,t()-prior to July 1, 1975)

PREPARED
BY: APPROVED BY:

---•..Billing
~:-:--:::-:---:----
Clerk Irrig. Supt.1Head of SyotE:ns
NOTE:
1. Please pay your current irrigation fees on or before Jam~E.y:_.J~1982 to avail
of the 10% discount {'.ad to zrvoi.d the incurrencc of 1% pena Lty ri nonth af t er
the dcndline specified above. Please pay also your hack HCCOuntOso ns not
to incur further penalties.
2. Your Recount nay be paid in pa Lay or in cqui vo.Lerrt cash based on the current
prevrd.Li.ng governnerrt support pr Lce nt the; tine of paynerrt , Now, the govern-
!:lent. support price of pa Lay per lci Logr'ar; is ~ 80 that, if you Hish to
pay 111 cash n01'[, +ho each equ lva Lont of your current irrig2.tion fees is
P542.50 (350 kgs , x ,i)1.55/kg.) and your total unpaid irrigation fees in
kind due is P5:42.50 (L?9. kgs , x ?1.55/1q:;.). Please trike note that the
specified cash equivalents change whcneve.r the .:;ovornnent support price
changes at the tine you pay. Aside f r on this you still have unpa.i.d old
account of P850~00.
3. Please specify bill and lot number-s when l'k'lkin/5 paynorrt ,
4. If you have any problen Hith your account and our .')crvices, please fcel
free to see us in our office.
 /

~6 -
Annex #2
[ PArmt1m~i~XNgK"3t4}-jJiN~sp ATUBLG
(National Irrigation Adr.'linistrntion)
____ •.•
A""'/ID""""o""'"-Rill..J:'
__ Irrieation Systen

I ~_=..,,-_~_. .,.....~~ ~_,PaTIgnsinan

BILL Alill STA'lBNENTOF ACCOUNT BILL NO. 004520.
As of ~ Season Crop Endin~.r.0.x...21., 19?2
v
I~DEIJ~'y~ ..YJ_~~n_e.:ta!
7J-?l:.i?_S:;;:;i;.;;n~a~n","---,, _
~~e and Address of Landowner/Lessee Boneficia~J)

Lot No~: ___ ._.~ < pis.ir.L~!LDi'l~ionLz~o:;.:n~o:-:-: _

PAR l' I C U L A R S :__ ..L~TT HT KI LOC'r.IYIJ:l
Current Irrigation Fees this Cropping S"eason:

Area Irrigated & Planted in H~_<?.tar.!. Rc-to per Hectare in Kg.

____ ~ 305 _ has. )5.9....... .leGs. ~_Ej;_wt. __ 5_2_5~:!{s._-..:~:..t_._v~;
_______________ '_-_-_-_~J'\.ceootr.r_:.._::__=_=====__=:.::::.--_:~.__ ~ __ < _

Current I:;:-rigation Fees this Cropping Seo.son - _.. - - -- - .....- - _.. - - =_.525 kgs. net Ht.
Add: Current penal ties on unpzri d irr-lg. fees of past cropping sensons:

Unpaid Irrig. Fees

329 kgs.
Tobl this l)ill f- - - - -
Add: Unpaid irrig. fees in kind of past cropping seo.sono includinG
past penalties - - - - - - - - - - - - - - - - - -
Total Irrigation Fees in Kind Due as of +hi.s cr-oppi.nr; [leason

Total Unpaid Old Irr-lg. Fees (Old rn.te-prior to July 1, 1975)

PREPAREDBY: APPROVED
BY:

Billing Clerk Irrig. Supt.7He;d of Systen _.

NO'lE:
1. Please pay your current irrigation fees on or before July ~l, 19.8.Sto avat L of
the 10% discount and to avoid the incurrence of 1% ponn Lty a. norrth after the
deadline specified c.bove. Please ])ay also your back accounts so as not to
incur further peTh~lties.

2. Your account na.y be paid in pa Lay or in equivalent caah based on the current
prevai ling government support pri cc at thu time of paynon t • I'! CVl, the govo rnneri t
support price of pa Lay per kilogrmJ is P1.55~ so that, if you wish to nay in cash
nmi, the cash e1~~vahmt of your current irroteation fees is P813.75. _ _
(525 kgs. x P~.~kg.) and y;our total urrpai.d irrigation fees in J:d.~d due is
Pl.388.80 (~_~~.?1.551g.). Please bke note th'lt the apo ci.f i.ed ca sh
EQUIVALENTS CHMi~ whenever the Governnent support price cnangcs nt the tine
you pay. Aside frol'l this you still have unpaid old account of ~o.oo.

3. Please specify bill and lot number-s when oaking pnynerrt ,

4. If you have any problen with your account and our 3ervices, pleaGe feel free
to see us in our office.
 /

L - 37 -
Annex #3
Republika ng Pilipinas
I. PAJ:.IBMTSANGPANGASI1:1AANHG PNl'UBIG )
(National Irrication Adninistrotion
__ A=g'!l0River Irrigation System
Urdaneta P~~inan
BILL ANDSTA'lEf'1EHT OF ACCOUNT BILL HO. ..5)07932
A s of Wet Season Crop Bnd i.ng January 31, 1982
t. JUM: DELA CRUZ J!rd~lGt'1z Pang'dsinan_
(Name and AddrcsG of LandmmerTLcssee7Beneficiury 1
I Lot No.: 212 Distict/Divi..'sj:onb2.n","e~>
PAR TIC
!'-
U_jJJ_1LE.. _
_
]J1[OUN'l'
IN KILOGRMl
Current Irrigation Fees this Cropping Season:
Area Irrigated & Planted in Hecbre Rate p'er~~ctare in Kg.
,__ ~3~.5 has. lOO legs. net vit. 350 legs. net "l'it. o

===============-STil.TEMENT OF ACCOlJ'NT
.
Current Irrigation Fees this Cropping Season - - - - - - - - - :
Add: Current penalties on unpaid irrig. fees of past cropping seasons:

Unpaid Irrig. Fees No. of Montlis Dela~ Penalty at 1% perll[onth:

350 kgs. 6 Hos. ." 6~: 21 kga. net wt.
Tota 1 this bill 371 kgs. net lit !..
Add: Unpaid irrig. fees in kind of past croppinc seasons including
past penalties - - - - - - - - - - - - - - - - - - - - - :271 kgs. net wt.
Total Irrig:ttion Fees in Kind Due as of this cropping season - 7}2 kgs. net wt .-

Total Unpaid Old Irrig. Fees (Old rate-prior to July 1, 19(5).- - .. - !:::r:::8::5::0::.:::0:::0======

PREPABEDBY: APPROVED
BY:

Billing Clerk Irrig. Supt./Head of System

NOTE:
1. Please yay your current irrigation fees on or oefore January 31, 1983 to ava.i L of
the 10% discount and to avoid the incurrenco of 1% penalty a Bonth after the
deadline specified nbove , Please pay also your back accounts so as not to
incur further penalties.

2. Your account may be paid in palay or in equivalent cash based on the current
pre'l.viling gavernnent support price at the time of paynen t , Now, the governncnt
support price of palay per kilogrmn is
n01'I, the cash equivalent of your curren
Pi.
55 so that,
lrrign.tion
if you \Iish to pay in cash
fees is P242.5Q
(350 kgs. x ~~'f5/kg.) and YO\lt total unpaid irrigation foes in kind due is
PI;J50.10 (1:!... cgs , x Flo55/kg.). Please truce note that the specified caah
equlvalentschange whenever the governnent support ~rice changes at the time
,I you pay. Aside from this you Gtill have unpaid old account of P050.00.
l

t
3. Please specify bill and lot nunbers when l'1cldng payment.

4. If you have any problem with your account and our services, please feel free
\ to see us in our office.
",

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L - 38 -
Annex: #4
L. Re bLi.ka ng Pilipinas
PAMBM~ ANGPlIl'WASmV1AAH
(Nntim.al Irrigation
NG PATUBIG
AdElinistration)
_____ ..h.£2:!S...R:i.:..'!E..E
1rri[,'ution SysteD
___
.__ .__ Urdm~_til. ' r.;':tp£rasinan

L As of __
BILL MID STATEJ'lENT
Season Crop Ending _
OF ACCOIDjT
, 1982

I', TlIAN ~W~~leC!~~Addrc'~-;-OfI:-;;d"m~-8~;/L~-;s]~;%~;;~icr~~SjmlD ----- ---

I!£.t.l1o.: 212 . . ..Pis_tF..?-ct/Division/zone~ . _

PAR TIC U L A R S : AIlotmT IN IaLOGr!l~~
CurrerifYirl"gntion-'Fe-C;s--'flifs-dioppl11'g'Scasor1':-------------- ..--.----------.-.

~r8..§:..l:;'ri£§l.ted & Plnnte<l.i-}l.J1g_~.tare R~J&...l?..erHectare in Kg.

______ •• •• _. "~._. __ , __ ,. ~ • h •• _.ll~_~.•__ .,...__. ...~.
._)c~_. __1.!..~~ kg3. ne t Y!J~.
-----.-.---------.---- - - --'---.---- STATE}1EN'l'
Oli'AccounT --------------. --------.-
Current Irrigation Fees this Cropping Se::18on - - - - .... - - - - - - - : . kgs~_!lE2.i..!:..t~_
Add: Current penalties on unpai d irriG. fees of pas t cropping seaeone r
!I!lIlG.iclIrrig. 1'-'ceD No. of Months D.91~ ~nal ty at 11~per Honth
""'"':"~~~~ 350 kgs!. _____ .-..:l=--_-'[:;.:;l=O~. % :_~3..:.:...5:;.._..:1;;;j(p;;..\;, 3;;:..:.,..net lit.
Total this bill .. - - - - - - - -C..:;.:_",-3.:..",-5_ Iq'Is~..1l~.:L:J..t."
Add: Unpaid irri~. f'ce a in kind of pas t cropping aeaoono including
past pennltles - - - - - - - -
'l'otal Irrigation Fees in Kind Due as of this cropping season

Tatal Unpadd Old Irrig. Fees (ora rnto-prior to July 1, 1975)

PREPARED
BY: A.'PPROVED
BY:

Billing Clerk 1rrig. Supt • !Howl of Sys,;en

NOTE :
1. Please pay your current irrigq-\;ion fees on or bl;forc to avail of
tlw 10% discount and to avoid the Lr-currenco of 1% pena.l t.v a month after the
deadline specified above. Please pay also your back accounts so a8 not tr)
incur further penalties. --
2. Your necount Ti1il.y
be paid in po.lo.y or in equivalent cnsh based on the current
prevailing gove rrmen t support price a t bhc tine of paynerrt , HO.J, the govern-
went support price of pa Layypor- kilo{jI'a,:J. i3 so that, if you vrish to
pay in oa sh equivalent
and your total
of your current irrigation
unpa.i d irrig::ltion
feos is
foes in lci.nd due is
(~~.:,::ss.
_)q;s. x
x --.lkg.)

Please take note that the ape c i f' i cd cash e quivnLcn+s change wheneve r the govern-
=r :::J],:c.).
ment support price changes at the ti,\e you P:lY. Aside fron this you still have
unpaid old nccount of _

3. Pleaso specify bill and lot number-s when uaki ng payment.

4. If you have any problew with your account and our services, please feel free
to see us in our office.
 /

-39-
Form B-1
(Name of System)

(Date Submitted)
Y1A'JEID1.ASTER'S/Yll1T vlEEKLYREPORT ON PLANTED AREA
Service Area ,
Division No•. wet/Dry Pr-ogaara Area
---
Period Covered
--~~"------------------~----
(Dotecovering the week)

t t --- , Kind 'Expected

Lot Area Landm-mer/ AddressY Date ' Area ?J Date of ~~to 01: _
No. Leaseholder Plant~4... I-'plantecl Seeded Crop~ RarvGot

I
\ I

I TOT A L
Daily vlater Availability

I Dates for 'Water &upply ~ainfal14/ NO'lE: 11 - to be accooplished when there

the week 'in 1tsl ae o , an mm 'j;j is change in address

I :?J - to be acconplished
is partially planted
when lot

LI - to be accoUlplished when crop

is other than ri ce

1:1 - in computing average daily

rainfall for the week, use
only 50 whenever- rainfall
for the day is more than 50 mm
Ave. Daily
CERTIFIED CORRECT:

(Signature)
WATERMASillR
\,
,
 /

- 40 -

I] Form B-2

ACKN0\1LEDGfilENT

TI2.te:

I I hereby acknowledGe that

hectares
LClt NCl.
has been served
tCl the extent
w i t h water by the
Clf

----------------------
System on ________ , 19
covering the S88.s::m crop of c a.Lendru- year _

I.
I.
L2~downerlLessee Duly ar
Authorized Representative

Form !c-"l

Republik~ ng Pilipinas
P"'\I'/fBANSAlifG FANGASI1tTAAN NG PA,I'UBIG
( H at Lona.L Irr L",'ati on Ac1min is tr ;',t .i an )
Lungs od DG Quez')n

Dp..te:

TO l,mON IT f1.I\Y CONCERN:

This is to certify thati.rrigc"tion \-later has been s er ved by the

system of Lot NO.
on , 19 to the ex t errt of hec tru-es
covering the s eas on crop of ca'l.endur ye8..r -------
but land.owner/lessee refuses to a cknowl edge service of water to his
lot.

vIa t ermas t er jvm'l'

.l
 /

- 41 -
Foro B-3
Republik3 ng Pilipinas
PAl'1BANSANG PANGASIWAAN NG PATUBIG
(National Irrigation Administration)
__. IrriGntion SystGJ:1.

L ----- . ,
BILL ANDSTA'lENENTOF ACCOillIT BILL NO.
As of _ Senson Crop Ending _

L
(Name anri- Address--o:r--k.'i1dovmer/Lessee7"B-;:mefi ciary)
~ot N~0~.~ ~D~i~s~t~i~c~t~/D2vision/Zo~e~.~: ~~~~_-=~~~
______ . . ._....L.!\_ILT..1.S_ ..lLl:!..P-_B S::-. -=--....::M:.1:.;;..OUNT_.l1L
KILOGRAM
Current Irrigation Fees this Cropping Season:
I. Area Irrigated & Planted in Hectare Rate per Hectare in Kg.
______________________ ~h~a~s~. -;;;~~~k~g;s~.~n~e~t~w~t~.~==~~~~~~k~g~s~.~n~e~t~~~1t~~
===============:===-;:SlrTTATEr~NT OF ACCOlln
Current Irrigation Fees this Cropping Season - - -- -- .. - -- - legs. net i'.t.
Add: Current penalties on unpaid irrig. fees of past cropping seasons:
,
Unpaid Irrig. Fees No. of Mox:ths Dela;y: teno.lt;y: e:f 1% per Donth
~~~~~~~K~g~s~.~
Total this bill - - - -
~Mos~ __________
-----
=-:30: -Tk~go.:s~.~n~e:-:rt~\,:-lt:..:..
- - - -: ====:::::===::::::::::=
kgs. net wt~
Add: Unpaid irrig. fees in kind of past cropping seasons including
past penalties - - - - - - - - - - - - - - - - - - - - - - : .1(g8. net "~to
Total Irrigation Fees in Kind Due as of this cropping se~don !egs. net .1t.

Total Unpaid Old Irrig. Fees (Old rate-prior to July 1, 1975)

PREPARODBY: APPROVED
BY:

Billing Clerk Irrig. Supt./Hoad of Systen

NO'lE:

to ava.i L
1% ---~----~-~
1. Please pay your current irrig~tion fees on or before
of the 10% discount and to o.void the incurrence of pcno.lty a !1onth after the
deadline specified above. Please pay 0.130 your back accourrt s so as not to incur
further penalties.

2. Your account Day be paid in palay or in e quLvu.l.ent cash based on the current
prevailing govornnerrt support ryri cc at +ho tir,1e of payncrrt , NOi'T p the govern-
ment support price of palay per kilogran is so that, if you "ish to pay
in ~~sh now, the cash equivalent of your current irrigation fees is .
(-legs. x !kg.) and your total unpaid irrigation fees in kind due is
(_ kgs , x !kg.). Please take note that the specified
cash equivalents change whenever- the governnent support price changes at the
tine you pay. Aside from this you still have unpaid ola account of

3. Please specify bill and lot number-s when naking payment.

4. If you havo any problem with your account and our services, please foel free
to sce us in our office.
 /

- 42 -

Form B-4

of
-----

LIST OF L01'S WITH TOTAl, CROP

FAILURE DUE ro v.1ATERSHORTAGE,
INFESTATION, FLOOD, ETC.
(Per MC fJ 26, s , 1980)

LOT NO. NlJ'1E OF LAJ:IDOv.ll'TER AREA OF LOT CAUSE OF DlJ'1AGE

1.
2.
3.
4.
5.
6.
7.
8.
1.-
9.
10.
I. 11.
12.
I 13.
14.
I 15.
etc.

I Pr-epar-ed by:
APproved by:

I
watermaster/WfIfr

I Irrigation
Project
Superintendent/
r'1anager
Certified Correct:

BAEX or BPI Farm Hanagement

Technician

Summary of Bills: (To be filled up by Billing Clerk at the bo t t om

of the last page of the list)

No. :)f Bills Area in Hectares

T:)tal Bills Prepared

Less: Bills to be C2~celled

Total Bills to be Issued

,
"_
- 43 -
l_
Form B-5

L of

I.. AlTEN])HENTS1'0 LIST 02 LOTS PLAN'l'E])

L 1 - ErroneDus1;y
Comv.letel;y
Reported
Benefited:
Area of Lot Irrir<ated emu PLan ted

L LOT NO. NAHE OF LAN])01rJNEH !ilEA OF' LOT R.E:POR'l'ED

I.. 1.

2.

I,
t. 5.

I etc.

11 - Planted and Benefited but not Reported:

I AREA OF LO'r AREA BENE1"I'l'E])

1.
I
2.

3·
4.
I 5.

l etc.

l Prepared by:
APprDved by:

'V.Ja
termas t er !\1MT
Irrigqtion Superintendent!
Project Manager
I
I..
l
I
 r=: .
~ - r.:; r.:"1 r-

- 44 - Form B-6

LIST OF BILLED IRRIGATION FEE COLLECTIBLES

FOR THE CROPPING SEASON" ENDING , 19
___________ River Irrigation System

AREA BILLED IRRIGATION FEE COLLECTIBLES (k~s.) LOT

BILL NO. DArE LOT ()\I1NER & ADDRESS REI-lARKS
I BILLED (Ha.) IRRIG. FEE I PENALTIES I TOTAL I NO.
kg's. ' kgs • ' kgs •

1
~
1
r

TOTAL kgs. kgs. kgs.

PREP.ARED BY: APPROVED BY:

Bill ing Clerk Head of System

 - 45 -

Form E-l

Republik", ns P'i Lj.p i.naa

PAl1BANSflJTG PANGASIWlu\.N NG PXrUBIG
(lbtiDnr'~l Irrigation Nlministrati~m)
IrriGation System
l, -----,---- -------,----

Number

L TO \mOM IT MAYCONCERN:

This is to certify th8.t Hr.

harvested cavans (50 kgs./cav;=:n) from lot if
wi th an area of hectares Loca t ed [~t
_______ for wet/dry/third crap of calendar ye~l.r 19
iwerage harvest per hec tar-e is The :},ve:J:'C'o{se
har-vcs t Ls
less than forty c avans per hec t.rr o been,use of
-------------

I.
I Certified by: Recommended for Exempticm:

NIA Representative IrrigatiDn Superintendent

I. ,
ApprcJVed for Exempticm:

L,
Regional Irrigation Director/
Praject Manager
\,

L
 - 46 -

Form E-2

Havubliko, nG Pilipin~s
PA1'lliANSllJ'fG
FANGASI1,IAAN NG FATUBIG
(national Irri;;atbn ArJJ!linistrRtion)
Lr r i.gat Lcn System

REQ,u~s'r 1<'011EXEHFTION

Date:

Number

To: The Chief of SysteEl

Irrigation System
I May I request exemption f'r om irri8i1.ticm f'ocs ch::u:ged on Lot # )
with an area of hec t ar es Locrrt ed '1.t
-----
_____________ for the wet/dry/third cr op for ca l endar Y(Y'.I

19 as only cavans (50 bJs./c;wans) ,vore har-ves t ed

from the above -s bat ed lot. This request is made in v i.cvr of the f'a i Lur e

of .'1 NIA representative to be present on the achedul cd elate of har ves t ,

IrrigRtion User

witnesses:

Recommended for Exemption: Approved for Exemption:

t. Irrigation Superintendent Re.!,icJDp.l Irrigation Direct::Jr/

Proj ect I1waii:er

l
l - 47 -
Form C-l
I
Republik~ ng Pilipinas
[ PAMBPJmAHG rll.NGASIWAAH NG Pl\.TUI3IG
(National Irrieation Administration)
_________________ River Irrigation System

L.
L Date: _________ , 19

L. ACKNo\fLEDG1'1ENT
RECEIPl'

Received from M af
----------------------------
kgs. of pa.Lay f'c.r payment of irrig3.tiCln fees changed on Lot No.
_______ with an area of _ ha/se located at _
in payment of Bill NO/s. d a't ed
------------------ --------------------
______ , as f'o l.Lowss

Current Irrigation Fee • -'-' k::l7,s. (Net 1."ei:?pt as Dillr,)(l)

Less: lry~ Discount. --'- -'- kgs.
Total •••
Back Account (including penalties) (Net 1:Jeight as Billed)
Total ••• k,5S• (net 1"eight)
--------
Add: Ji.l;tow8Dce for Shrink8.ge &,
Impurity. • • • k~s.

others (specify) k.;;s•

Total ••• • _ kgs. (Gross Weir:;ht)
=====
Check appr opr Labe boxes as to nature :.if payment

Current Accaunt

~/_--,,/ - Full Payment c:»

L--.; - Partial Payment - ~J
I. (To be filled up in 5 copies)

(Property CustodiM/Bill Collector/Dep.

IJill Coll,,,ci;or)
 - 48 -

Farm C-2

River Irrigation System

--------------------
L 'olEEKLYREPORT OF COI,LECTIONS IN KTNIl
For the Period to , 19 _
[
AR NO. Date NAl'1EOF PAYOR Lot NO.;
. Division No. of : Cash
kgs. :Equivalent
\

TOTAL - - - - - - - - -

PREPARED BY: VERIFIED CORHEC'I':

Property custodian/Bill Collection Team Leader Irrig. Superintendent

collector/Deputized Bill
Collector

l. ***jean***
3/22/82

I
L - 49 -
Form C-3

U
_._.__ .._------
I: _______ RIVER IRRIGATION SYS'l'EM

I SUMr·1i1.RY
OF l.tlEEKLYREPORT OF COLLECTIONS IN KIND
For the Period to , 19__

I Nil.Mill OF COLLECTOR! HTCLUSIVE AR NOS.

TO NO. OF KGSe:
CASH
EQUIVAillNT
D;;.;fl;;.;: P_.-..:B;.:I~LL;;;.....:C:...;;O~L;;;:;1E;;:.C:.;T~0~R;.::_...:F:.::Rm1

I.

l
I
I

TO'fAL - -:- -:

PREPARED BY: NOTBD:

L
System's Cashier Irrigation Superintendent

l. NOTG:

This report must be supported by the covering Weekly Report of

I Collections
Collectors.
in Kind by Cashie~s/Bill Collectors/Deputized Bill

L
L - 50 -

Po rra C-tJ-
~
-------
[
-------~---RIVER IRRIGATION SYST~1

L No. _

l. Date
-' 19_

[IADLING CERTIFICATION

This is to certify that collections in Kind (palay) of

N"- , NIA Collector, eonai.s+Lng

of sacks, vleiehing Kgs., covered

by AR NCL. _ to . are loaded

in Vehicle with plate No. _ , owned by _

for delivery to ~ NIA '.Tare-

house L:J NFA Purchasing Center at .

NIA Collection Tean Driver

Representative

nOTED:

Bill Collector
I
tcgl3-21-82

l.
I.
L - 51 -
Forn C-5

L
L No.

DELIVERY RECEIPT

This is to certify that collections in kind (palay),

consisting of sacks, \veiehing cl total of Kga ,,
covered by Hauling Certification Nos. _ to

I. copies attached, are loaded in vehicle with Plate No. _

o\vned by _, at L:::l _
LJ NIA Warehouse for delivery to C.J NIA 1darehouse /
.t:::J NFA Purchasing Center at _

NIA Collection ~eam Representative Driver

.. 1. If delivery of palay is from farm

to NIA vlarehouse
2. If delivery of palay is
f rom NIA Warehouse to
NFA Purchasing Center •
•. Received by: Issued by:

NIA PROPERTY Custodian

--------:----:
NIiI.Property custodian
Date Date

3. Received Total of
______ Kgs. of palay

NIA Collection Teru~ Representative

to NFA Purchasing Center
NOTE:
1. Do not fill up Hauling Certification NOG. if delivery is issued
by NIA Property Custodian fron NIA vlarehouse to NFA Purchasing Center.
2. If palay is transferred fron NIl.Warehouse to another viarehouse, or
returned f ron NFt. to liIAIvarehouse or other v/arehouse, stnte the
reasons below.

NIA Collection Team Representative

\
~
L - 52 -
Form C-6

L
I. , ________ RIVER IRRIGATION SYSTEM

WEEKLY REPORT OF' IRRIGATION FEE IN KInD PURCHASED BY NIA

L For the Period to 19 _

Purchase , COVERING ARs , Number

Date , of Kgs.
Receipt No. From To NIA COLLECTOR AMOUNT
t

L.

I.

TOTAL - - - 'I

PREPARED BY: APPROVED:

NIA Representative to NFA

Irrigation Superintendent

NOTE:
This report must be supported by Purchase Receipts and Original
Delivery Certification.
L - 53 -
Form R-l
L NIA R/A. No.

L
I... NIA REHITT.ANCE
.ADVICE

________ , 19__
L The Administrator
NIA, Quezon City
I. ATTENTION: Corporate Treasuror

Sir :
1
Remitted here,vi th is the amount of . _

I .---), representing my collections

for the period _

--------------.,------------------~
under OR Nos.
------- TO
------'broken down

as follows: -

Irrigation fee_s_. _ 'r .__

PumJ2..Amortization
etc.
~------.-
Total y-----, ...
_--
covered by: -
J3ANK Draft No. Date Amount

Other Check

Please aoknow Ledge receipt hereof.

Very truly yours,

Cashier/Collecting Officer
C.0. OR No.
Date
(To be filled by Central Office
Cashier/Collecting Officer)
l~ - 54 -
Form :a-2

L NIA n/s No.

L. MONTHLY SUMYlARY OF REMITTANCES TO NIA CORPORATE

BY CASHIERS/COLLECTING OFFICERS OF
rrREASURER

For the Month of , 19

L
Central Office
Cashier/Collecting Officer NIA R.A. Nos. Am Dunt
L Official Receipt No.

t.
I..
I,
I.

l
I.

I
I
1

•
l
I PREPARED & CERTIFIED CORRECT BY: REVIEWED BY:

Central Office Cashier/Collecting Officer

Chief, Cash Division

NOTED:

corporate Treasurer
 -,-- -.-- r--:
r1 t,q4 ri r-

Form M-l

IRRIGATION FEE BILLING AlID COLLECTION WORK PLAlr

__________________ ~.--------~----~RIS Lots to be Irrigated: _ Lots
For Cropping Season, CY
Period Covered Area to be Irrigated:
------- -------- Has~

10 BILLING
ITlI,RGEI'TEDi;!ORKTU1E ,TARGErTED WORK , ACTUAL ,\>lORK EE'FICIEN-,
1,VORKA8TIVITY FREQUENCY REMARKS
'F'ROl¥[ TO: O'U"TPUT WORK OUTPUT I CY VS. TAl1GEI'1

Lo Preparation & Sub~issien of LIPA:

1. Conduct ocular inSpEction of
areas planted.
2. Prepare and submit IIPA.
B. Preparation of Bills:
1. Prepare bills.
2. List of Billed ~Tri@ation
Fee Collectibles (LEIFC) l.
C. Preparation of LJiTlCF& ALLP A~m .4:.
Correction of Bills:
~ 1. Conduct ocular survey on
~ lots planted but net benefited.
2. Prepare LLTCF and ALLP.
3. Review and ~prroved LLTCF and ALLP. t
4. Correct, adjust and cancel
final bil],.
5. Check, verify ~~d xeview bills and
)
LBIFC the LIPA, LL1CF and ALLP.
6. Approve and si.g1 bills and LBH'C.
D. Distribution of Bills:
1. Sort bills by division/zone/section 1

and distribute to collection

team leaders.
2. Distribute bills tc irrigation users.'

NOTE: See back for collection.

***jean***
~/',)<=;/Qn
) ~,.I v~
 r-
.--
, r- r- r-J r, r')

Fc:rm14-1

Current Collectibles kgso

II 0 COLLECTION

Collection Team Area

Covered
No of
0

Irrigo Users
I Targeted \'Jork
From-~T~---
TIme
~~~!~:SHr
i~a_~;;_~]-~~!~~~=f-!-~~~~~~~- CoIl z: E fhci-ency %*
Target Follectibl~i_~e!:1ar~~ __
and Collectors

I
VI
VI
III

Submitted by:

Irrigation Su?erirtendent

NOTE: * To be accomplished at the end of the cropping season"

L
- 56 -
L Form r·1-2

M.OtlTHLYIlNENTORY OF NIl\. PALfl.Y STOCK

l_
As of , 19
______ , River Irriicttion System

I. Beginning Balance - - - -- ______ ~ kgs.

I, P.dd: Received during the month per

"1" - - - - ." - - - -
attached Schedule
=========== kgs.

I TOT A L - - - - - - - - - - - - - - - - - -
___________ ~kgs.

Subtract:

I Issued during the month as per

a ttachec1. S chcdu Le {;2" __kgs ,

I Ending Balance - - - -- - - - - ,__

VVVYVVVVVVVVVVV
kgs ,

I C~nTIFIED CORReCT

Property Custodian/In-Charge Head of Systen

of rUA Pa1ay Stock

I. Problems Encountered:
_1. ,

2. ~ _

11. Recommendations

1.

2. _
 r- r-
r= r=r=
I r-

Form M-2a
SCHEDULE "1"

PALAY RECEIVED DURING THE

JlfONTHOF , 19_
_________ River Irrigation System

DATE HAULING , WEIGHT IN KGS. ' DELIVERY' WEIGHT

NAMEOF COLLECTOR : CERTIFICATE, DATE : VARIETY : per Hauling I RECEIPr I DATE r
IN r VAR:"
, •
NO. t t t
Certificate , NUMBER_~_ , KILOS

~
<,
I
c--
l!'\

TOTAL •• kgs. kgs.

-----
CERTIFIED CORRECT: APPROVED BY:

Property Custouian Head of System

In-Charge of NIA Pa1ay Stock
 -
.
, r-- r-- r--- r---'

Form M-2b
SCHEDULE "2"

PP~Y ISSUANCES DURING THE

MONTH OF , 19
__________________ ~River Irri~ation System

Weight
DATE ISSULD TO PURC5ASE RECEIPT OFFICIAL DELIV1
in AI10UNT
CHECK NO. RECEIPT NO. 'RECEIPI' i'l!
Kilos ,- - t , ,

I
co
Lf"\

"

"')r.1IF" I .~'I\.
C.l..:J...ll (V'··
J
.j~r-'i'
y-.~I.~~"'.n., A.FFROVED l3Y: . "1

Property Custodian7In-Cr'.3Xge of NIl, He3.d of System

 r-: r-: r- ~

Farm M-3
IRRIGATION FEE-IN-KIND COLLECTIONS
FOR THE MONTH OF 1 19
__________________ ~River Irrigation System

BhCK CURRENTJ DELIVERED TO

LOT AR.
DATE ACCOUNT ACCOUNT NIA WAREHOUSE N FA'
NA!'iE OF Pt·'fOR NO. HO.
WEIGHT
I ':!EIGHT IN (KGS ~ CROP VARIEl'Y' HAUL CERT. 'DELIVERY 'PURCIASE REC. 'CHEeI'
I IN (KGS .)\
, NO. DATE 'REC. NO. /DATE ' NO. i: DATE' & DA'L

r.
r\
-
~

TOTAL
P..PFROVED BY:
CERTIFIED CORRECT:

Head of System
nlA Bill Collector/Denutized Collector

Problems Encountered:

ecommeniations:

'"*jean**-X-
3/25/82
 .-- ,---. r- I "'~ " j

Foro M-4
IRRIGJ ...TIOH FEE CASH COLLECTIONS 8: REi'UTT.AHCES
FOR THE HONTH OF , 19_
____________ -..:River Il'ri{:,'Cltion Systoo

, .._--_
OF?ICIAL
...... --_ .•. -------_.
1
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BACK
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CURRENT ___ R e !il_i_.J_La_ n C 0
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I RECEIPT DATE ACCOUNT ___ .•. £!:9pOUi'IT OFFICIAL' Bl1;;X

. IW·~ OF PAYOR LOT NO. NO. Al"10UNT CROP , MfOUlI'l' T 0 RECEIPT NO. DRAFT NO. DA~ p..!."10UNT

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TOT A L .............. ======== ====-:::===

CERTIFIED CCP~CT: APPROVED BY:

NIA BIll COl1ectorlDoputized Collector Head of SystO:1

 r=rr: r-- .,.---. ,----
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Foro !>i-5
IRRIGATION FEE COLLECTIBLES
FOR THE CROPPING SEASON ENDING 19
__________ ...;RivcrIrrigation Systcn

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AREA lIt HECTARE \
LOT owmm LOT EO. REMARKS
IRRIGA_.' (1L4S.) PLAH'lED (:HAS.)

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CERTIFIED CORRECT: APPROVED BY:

\'1ntoroastcrfilMT Head of Systco

 - 62 -
Form M-6
L
LIST OF DELINQUE~~ COLLECTORS
l.· As of , 19
------------------------- RIS
'Previous Un- 'Unremitted r Total Unre 'Date of Last '
Name of Collector Remarks
'remitted Bal. 'for the month' mitted Bal.' Remittance
I. r ,

l.

PREP fJtED BY: CERTIFIED CORRECT:

Cashier/Collecting Officer Head of System PlO

***jean***
3/25/82