The incurrence of obligations shall be made through the issuance of Obligation Request and Status(ORS)(Appendix 11). The ORS shall be prepared by the Requesting/Originating Office supported by valid claim documents like DVs, payrolls, purchase/job orders, itinerary of travel, etc.The Head of the Requesting/Originating Office or his/her authorized representative shall certify in the Section A of the ORS as to the necessity and legality of charges to the budget under his/her supervision, and validity, propriety and legality of SDs. The Head of the Budget Unit shall certify to the availability of allotment and such is duly obligated by signing in Section B of the ORS.