An accounting system is an orderly arrangement of procedures, personnel, written records and
devices used for the systematic collection, processing and reporting of the financial
status and evaluation of the transactions of the Cluster.
BASIS
The Manila Cluster has adopted from the Pamantasan ng Lungsod ng Maynila a modified cash basis
of accounting where income and receipts are recognized when cash is actually received and
expenses are recorded when actually paid for.
Being a non-profit, non-stock organization, depreciation is not provided. However, at year-end,
a physical count is conducted to determine whether its assets are lost or no longer
serviceable.
OBJECTIVES
Accounting systems are designed to attain the following objectives:
1. To provide means by which interested parties may be given information on the financial
position (Balance Sheet) and results of operations (Income Statement) of a business
enterprise or organization
2. To facilitate management planning, control and decision making
3. To comply with various laws and government requirements
4. To accomplish the different routinary administration activities like billing, paying,
receiving, and procuring
5. To protect the organization and safeguard its assets
PERSONNEL
At this initial stage, this accounting system will be utilized and reviewed regularly by the
Cluster’s Chairperson with the
>1. TREASURER – NGO – elected
2. Assistant TREASURER – GO – elected
3. AUDITOR – NGO – elected
4. BOOKKEEPER – recruited/supervised by the Treasurer and Asst. Treasurer
5. TYPIST – volunteer to the Cluster
Types of Forms for Use
A. Official Receipts – Already pre-numbered and the date given is found in the form
This document is used as evidence for the receipts of money and serve as source document in
entering the information to the Cash Receipts Book. This form shall be pre-numbered and
printed by an authorized printer and be registered with the Bureau of Internal Revenue
(BIR).
This form shall contain the following data:
1. The title of the form which is sufficiently descriptive of its use
2. Space for date
3. Blank space for the name of the payor
4. Blank space for the amount in words and amount in number
5. A space for the nature of payment to be received
6. Type of payment whether check or cash
7. Space for the signature of the cashier or authorized person who receives the payment
B. Check Voucher – Already pre-numbered and the date given is found in the form
This form is used to facilitate check payment for the obligations incurred by the organization
or accommodations being made for official or personal advance, and serves as the source
documents in entering the information to the Cash Disbursements documents in entering the
information to the Cash Disbursements Book. This form should also be pre-numbered and
printed. The check voucher should contain the following data:
1. Title of the form
2. Space for date
3. Space for payee
4. Space for address
5. Space for particular explanation
6. Space for account to be charged
7. Space for amount in figures
8. Appropriate spaces for signatures of persons authorized to prepare and approve the
disbursements
9. Space in the amount in words
10. Space for received payment
C. Cash Advance – Forms to facilitate cash advance has been implemented since before.
This form is used to facilitate cash advances requests for the following:
1. Program advances (transpo, stipend, supplies, food, honoraria, etc.)
ARTICLES OF INCORPORATION
of
THE METRO-WEST NETWORK FOR
CHILDREN IN NEED OF SPECIAL PROTECTION, INC.
KNOW ALL MEN BY THESE PRESENTS:
The undersigned incorporators, all of legal age and majority of whom are residents of
the Philippines, have this day voluntarily agreed to form a non-stock and non-profit
association /organization under the laws of the Republic of the Philippines.
THAT WE HEREBY CERTIFY:
FIRST: The name of the said organization / association shall be:
THE METRO-WEST NETWORK FOR
CHILDREN IN NEED OF SPECIAL PROTECTION, INC.
SECOND: A. That the purposes for which such organization / association is incorporated are:
1. Convene member NGOs and POs and partner GOs, churches and schools working for the
survival, protection, development and participation of CNSP and their families as a local
network;
2. Promote and support effective and efficient delivery of programs and services of member
agencies and partners;
3. Assist service providers in their capacity to serve CNSP and their families;
4. Promote rights of children through advocacy;
5. Serve as a source of pertinent data and relevant information on services for children
as well as children’s issues and concerns.
B. In furtherance of the aforesaid purposes,
1. To accept and give gifts, contributions, endowments, grants, bequests and devices of
any kind to be utilized directly and for the active conduct of the project and activities
constituting the purposes of the association / organization;
2. To conduct or aid in the conduct of research, studies and investigations and enter
into joint undertakings with other organizations, institutions and groups on matters
relevant to the purposes of the association / organization;
3. To enter into, make, perform and carry out contracts of every kind for any lawful
purpose without limit as to the amount and with any person, firm, association or
corporation; to draw, make, accept, endorse, discount, issue and execute promissory notes,
warrants and other negotiable or transferable interests;
4. To purchase or otherwise acquire, to own, hold, use and enjoy, to sell, assign and
transfer, exchange or otherwise dispose of, deal in or deal with personal property of
every kind and description without limit as to the amount thereof and wherever the same may
be situated;
5. To hold, buy, sell, exchange, hire, rent or lease and to mortgage or otherwise encumber
any real property, including land, and to invest or re-invest its funds, money or
properties in such undertaking and pursue such lawful activities as may be desired or
necessary to carry out the purposes and objectives of the organization / association;
6. To do all other acts necessary or expedient for the administration of the affairs and
the attainment of the purposes of the organization / association;
7. To organize and register a relief and / or charitable organizations for the free
distribution of relief goods and other donations;
8. To exercise all corporate powers granted and authorized by the laws including the
powers expressly conferred by the Corporation Code, the powers incidental to the existence
of the organization, and the powers necessary to the exercise of its express and incidental
powers.
THIRD: That the place where the principal office of the organization / association is to be
established is at:
# 1372 P. Gomez St., Paco, Manila
FOURTH: That the term for which this organization / association is to exist is fifty (50) years
from and after the date of issuance of the certificate or incorporation
FIFTH: That the names, nationalities and residences of the incorporators of the
organization / association are as follows:
Name
Nationality
Residence Address
1. Marilou P. von Arx
Filipino
c/o Sun For All Children
2. Jeoffrey Ocampo
Filipino
c/o Open Hear Foundation
3. Auraly Anorico
Filipino
c/o MSF-SWISS
4. Sally Quilicol
Filipino
c/o Visayan Forum
5. Lenie Manuel
Filipino
c/o St. Paul College
6. Edith Labrador
Filipino
c/o TOPS
7. Liza Macababbad
Filipino
c/o Asilo de San Vicente de Paul
SIXTH: That the number of trustees of the organization / association shall be seven (7) and
that the names, nationalities and residences of the first trustees of the
organization / association are as follows:
Name
Nationality
Residence Address
1. Marilou P. von Arx
Filipino
c/o Sun For All Children
2. Jeoffrey Ocampo
Filipino
c/o Open Hear Foundation
3. Auraly Anorico
Filipino
c/o MSF-SWISS
4. Sally Quilicol
Filipino
c/o Visayan Forum
5. Edith Labrador
Filipino
c/o c/o TOPS
6. 6. Liza Macababad
Filipino
c/o Asilo de San Vicente de Paul
7. 7. Lenie Manuel
Filipino
c/o St. Paul College
8. Romain Gerard
Filipino
c/o Arx
SEVENTH: That the capital of the organization / association was contributed by the
incorporators and directors who are also members of the association / organization as follows:
Php 1,000.00 each
EIGHTH: That no part of the income which the association / organization may obtain as an
incident to its operation shall be distributed as dividends to its members, trustees or
officers subject to the provision of the Corporation Code on dissolution. Any profit
obtained by the organization / association as a result of its operation, whenever necessary
or proper shall be used for the furtherance of the purposes enumerated in Article II,
subject to the provision of Title XI of the Corporation Code of the Philippines.
NINTH: That Lenie MAnuel has been elected by the members as Treasurer of the
organization / association to act as such until his / her successor is duly elected and
qualified in accordance with the by-laws; and that as such Treasurer, he / she has been
authorized to receive for and in the name and for the benefit of the
organization / association all contributions or donations paid or given by the members.
TENTH: That the organization / association manifests its willingness to change its corporate
name in the event another person, firm, or entity has acquired a prior right to use the
said firm name or one deceptively or confusingly similar to it.
ELEVENTH: That the organization / association shall comply with the requirements for non-stock
corporations in the course of its operation.
In Witness Whereof, we have hereto signed this Articles of Incorporation, this 21st
day of August, 2001, in the City of Manila, Philippines.
CONSTITUTION AND BY-LAWS
of
THE METRO-WEST NETWORK FOR
CHILDREN IN NEED OF SPECIAL PROTECTION, INC.
Article I MEETINGS
Section 1. ANNUAL MEETINGS. The annual meetings of the members shall be held at the principal
office on the last Friday of November of each year. The CHAIRMAN shall render his annual
report to the members regarding the activities of the foundation. The election of directors
shall be held during this regular meeting.
Section 2. SPECIAL MEETINGS. Special meetings of the members shall be called, as the need
thereof arises, by the Board of Trustees or the President or upon petition of 1/3 of the
general membership.
Section 3. NOTICE. Notices of the time and place of annual, and special meetings of the members
shall be given either personally or by special delivery mail, at least two (2) weeks before
the date set for such meeting. The notice of every special meeting shall state briefly the
purpose or purposes of meeting.
Section 4. QUORUM. A quorum for any meeting of the members shall consist of a majority of the
members and a majority of such quorum may decide any question at the meeting, except those
matters where the Corporation Code requires the affirmative vote of a greater proportion.
Section 5. ORDER OF BUSINESS. The order of business at the annual meeting of the members shall
be as follows:
a. Proof of service of the required notice of the meeting.
b. Proof of the presence of quorum.
c. Reading and approval of the minutes of the previous meeting.
d. Unfinished business.
e. Report of the President.
f. Election of the Trustees for the ensuing year.
g. Other matters.
Section 6. VOTING PROXY. Each member shall be entitled to one (1) vote, and he / she may vote
either in person or by proxy which shall be in writing and filed with the Secretary of the
organization / association before the scheduled meeting.
Article II TRUSTEES
Section 1. BOARD OF TRUSTEES. The corporate powers of the organization / association shall be
exercised, its business conducted and its property controlled by the Board of Trustees.
Section 2. QUALIFICATIONS. The trustees to be elected must possess the following qualifications:
a. Must be of legal age and a regular representative from any of the network’s bonafide
members.
b. Must be of mature experience, sound judgment, recognized ability and integrity of
character.
c. Must be fully aware of the organization’s purposes and in full agreement with its core
values.
d. Must have expressed and display genuine heart for the poor, especially to disadvantaged
children.
e. Must be willing to share his / her time, talent, expertise and resources to the
organization / association.
Section 3. DISQUALIFICATION OF TRUSTEES OR OFFICERS. No member convicted of final judgment of
an offense punishable by imprisonment for a period exceeding six (6) years, or a violation
of the Corporation Code of the Philippines committed five (5) years prior to the date of
his election or appointment, shall qualify as a trustee or officer.
Section 4. TERM OF OFFICE OF THE TRUSTEES. The trustees shall hold office for one (1) year and
can be re-elected for another year.
Article III OFFICERS
Section 1. OFFICERS. The officers of the organization / association shall be a Chairman, a Vice
Chairman, a Secretary, a Treasurer, and an Auditor. They shall be elected by the Board of
Trustees from among themselves. The Board may combine compatible offices in a single person.
Section 2. TERM OF OFFICE OF OFFICERS. All officers of the organization / association shall
hold office for one (1) year and until their successor are duly elected and qualified.
Article IV FUNCTIONS AND POWERS OF OFFICERS
Section 1. CHAIRMAN OF THE BOARD. The Chairman shall be the Chief Executive Officer of the
organization / association. He shall preside in all meetings of the members of the
organization / association and the board of trustees. He shall execute all resolutions of
the Board of Trustees. He shall be charged with directing and overseeing the activities of
the organization / association. He shall submit to the board as soon as possible after the
close of each fiscal year, and to the members of each annual meeting, a complete report of
the activities and operations of the organization for the fiscal year under his term.
Section 2. VICE CHAIRMAN. The Vice Chairman, if qualified, shall exercise all powers and
perform all duties of the Chairman during the absence or incapacity of the latter and shall
perform duties that maybe assigned by the Board of Trustees.
Section 3. SECRETARY. The Secretary shall give all notices required by these by-laws and keep
the minutes of meetings of the members and of the Board of Trustees in a book kept for the
purpose. He shall keep the seal of the organization and affix such seal to any paper or
instrument requiring the same. He shall have custody of the members’ register and the
correspondences files of the organization. He shall also perform all such other duties and
work as the Board of Trustees may from time to time assign to him.
Section 4. TREASURER. The Treasurer shall have charge of the funds, receipts, and disbursements
of the organization / association. He shall keep all money and other valuables of the
organization / association in such banks as the Board of Trustees may designate. He shall
keep and have charge of the book of accounts. He shall perform such other duties and
functions as may be assigned to him from time to time by the Board of Trustees. He shall
post a bond in such amount as may be fixed by the Board of Trustees.
Article V MEMBERS
Section 1. QUALIFICATION FOR MEMBERSHIP. The board shall determine the qualifications of an
applicant for membership and shall enforce the same.
Section 2. RIGHTS OF MEMBERS. A member shall have the following rights:
a. To exercise the right to vote on all matters relating to the affairs of the
organization / association;
b. To be eligible to any elective or appointive office of the organization / association;
c. To participate in all deliberations / meetings of the organization / association;
d. To avail of all the facilities of the organization / association;
e. To examine all the records or books of the organization / association during business
hours.
Section 3. DUTIES AND RESPONSIBILITIES OF THE MEMBERS. A member shall have the following
duties and responsibilities:
a. To obey and comply with the by-laws, rules and regulations that may be promulgated by
the organization / association from time to time;
b. To attend all meetings of the organization / association;
c. To contribute membership dues and other assessments of the organization / association.
Article VI SUSPENSION, EXPULSION AND TERMINATION OF MEMBERSHIP
Suspension, expulsion and termination of membership, shall be in accordance with the rules and
regulations of the organization / association.
Any member of the organization / association may file charges against a member by filing a
written complaint with the Secretary. The Board of Trustees shall call a special meeting
to consider the charges. The affirmative vote of majority of all the trustees shall be
necessary to suspend a member; provided that where the penalty is expulsion, the
affirmative vote of majority of all the members of the organization / association shall be
necessary.
Article VII FUNDS
Section 1. FUNDS. The funds of the organization / association shall be derived from admission
fees, annual dues and special assessments of members, gifts or donations and solicitations.
Section 2. DISBURSEMENTS. Withdrawals from the funds of the organization / association, whether
by check or any other instruments shall be signed by the Treasurer and countersigned by the
Chairman. If necessary, the Board of Trustees may designate other signatories.
Section 3. FISCAL YEAR. The fiscal year of the organization / association shall be from
January 1st to December 31 of each year.
Article VIII CORPORATE SEAL
Section 1. FORM. The corporate seal of the organization / association shall be in such form and
design as may be determined by the board.
Article IX AMENDMENTS OF THE BY-LAWS
Section 1. AMENDMENTS. These by-laws, or any provision thereof, may be amended or repealed by a
majority vote of the members and by a majority vote of the Trustees at any regular or
special meeting duly held for the purpose.
Adopted this 21st day of August, 2001 in Manila by the affirmative vote of the undersigned
members representing a majority of the members of the organization / association in a
special meeting duly held or the purpose.
