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Accounting Office

Saturday, 07 May 2011 15:39 Written by Administrator
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Vision

To ensure effective and efficient management of the finances of the local Government Unit which will eventually translate to better services for the people

Mission

To safeguard the use and disposition of the finances of the Local Government Unit and to accurately determine its liabilities from claims.

About the Service

Services delivered by Accounting Department includes issuance of certifications relative to salary related deductions ,certifications required by the Bureau of Internal revenue (BIR) and processing of disbursements to suppliers ,employees and other organizations.

Disbursements should have the following basic requirements:

  1. Existence of a lawful appropriation for a given purpose and the sufficiency and accountability thereof.
  2. Legality of the transaction and conformity with existing rules and regulations.
  3. Certification of the incurrence of expenditures by duly authorized signatory of the agency.
  4. Submission of the required documents to substantiate the transaction.

How to Avail of the Service

Follow these steps It will take you Please approach

1. Disbursement voucher preparation

  1. Client submits obligation request (OR) and other supporting documents to accounting staff (AS)
  2. AS checks signatures of appropriate officials
  3. AS refers to Index of Payments as to previous payments made on the same claim and records claim in the same card
  4. AS journalizes entries ,signs and forwards disbursement voucher (DV) to municipal accountant (MA)
  5. MA checks/reviews entries/supporting documents and signs DV
20 to 30 minutes after receipt of documents Danica Bartolome
Reynarose Ablog
Arsenio Yanos
Ellen Cayaban
Concepcion Aningat
2. Issuance of certifications 2 hours after receipt of notice/request Concepcion Aningat

Courteous and helpful service will be extended by all the staff. If you have complaints to make with respect to the delivery of the above services, you are welcome to call the attention of the Municipal Accountant, Tel# 664-2305.

As mandated by the Local Government Code of 1991, the Accounting Department shall take charge of both the accounting and internal audit services of the Loca Government Unit in accordance with government rules and regulations

Services Steps Requirements It will take Please approach

A. Preparation of payroll and disbursement vouchers

A.1. Financial assistance to indigents and grants to organizations

Accounting staff (AS) checks signatures of appropriate officials in certification of indigency and approved amount of assistance in the letter request
  1. Financial assistance to indigents
    1. Letter requesting for financial assistance approved by the local chief executive
    2. MSWD certificate of indigencyand
    3. Barangay certificate
    4. Death certificate for burial assistance
  2. Grants to organizations
    1. Letter requesting for financial assistance approved by the local chief executive
    2. Official receipt of the organization
20 minutes after submission of obligation request (OR) & complete supporting documents to accounting department Reynarose M. Ablog
A.2. Purchase of supplies, materials, equipment and meals/snacks

AS checks the signatures of the appropriate officials and completeness of supporting documents including the following:

  1. Correctness and proper acknowledgement by authorized officials of items delivered
  2. Correctness of amount to be paid, applicable taxes to be withheld, terms of payment, liquidated damages/penalties
  3. Ascertains that the prices in the purchase order (PO) are as per award to winning bidders
  1. Price quotation/canvass from at least 3 suppliers for purchases amounting to P 300 and above (not required for over the counter single cash purchase below P 300). In the absence of canvass due to emergency purchase, a certification of emergency purchase should be attached
  2. Abstract of canvass/summary of canvass approved by BAC members, if applicable
  3. delivery receipts/charge invoice (original copy)
  4. Official receipt/sales invoice (original copy)
  5. Certification of inspection and acceptance
  6. Duly approved purchase order and purchase request
  7. Program of work/bill of materials, if applicable
  8. In case of meals and snacks, Attendance Sheet should show venue, date and purpose of the gathering and names of participants with corresponding signature and menu served
  9. Acknowledgement receipt for purchased assets to be capitalized

20 minutes after submission of obligation request (OR) & complete supporting documents to accounting department. Processing of payments to ISELCO requires 10 minutes for every statement of account

2 hours in case of purchases thru public bidding

 General Fund Proper and MDF Reynarose Ablog
Concepcion Aningat

Trust Fund and SMWSS
Arsenio Yanos
Danica Bartolome
A.3. Payments for postage, telephone, communication, gas and oil Accounting staff (AS) checks total of gasoline receipts and signatures of appropriate officials in trip tickets
  1. Gas and Oil
    1. Gasoline receipts
    2. Duly accomplished trip ticket showing name of driver, plate number, names of passenger and purpose of trip. (In case of trips to transport indigents, certification of municipal Social Welfare Department that the passenger is an indigent)
  2. Postage/Communication/Telephone
    1. Statement of Account/Bill

20 minutes after submission of obligation request (OR) & complete supporting documents. For gasoline payments with more than five trip tickets, additional processing time is necessary

 

 

 General Fund Proper
Reynarose Ablog

Trust Fund and SMWSS
Arsenio Yanos
Danica Bartolome
A.4. Travel expenses - Cash advances for foreign travel should be liquidated within 60 days after arrival while local travels should be liquidated within 30 days after arrival Accounting staff (AS) checks the signatures of appropriate officials, computation of travel allowances and completeness of supporting documents
  1. Travel order
  2. Approved itinerary of travel
  3. Certificate of appearance
  4. Used transportation tickets
  5. Official receipts to support registration fees, if applicable
  6. Boarding pass, if travel is by plane
  7. Invitation to attend seminar, if applicable

Please note that certification/affidavit of loss shall not be considered appropriate replacement for lost receipt

 30 minutes after receipt of obligation request (OR) & complete supporting documents General Fund Proper
Reynarose Ablog

SMWSS
Arsenio Yanos
A.5. Honoraria, infrastructure labor and sport referee services
  1. Accounting staff (AS) reviews/checks the signatures of appropriate officials in the following:
    1. Contract of service
    2. Accomplishment report
    3. Payroll in case of infrastructure labor and sport referee services
  2. AS ascertains that the remuneration stated in the contract of service is the basis of computing wage.

Wages of sport referee services

  1. Score Sheets of games
  2. Payroll
  3. Contract of service

Honorarium

  1. Contract of service
  2. Accomplishment report

Infrastructure Labor

  1. Payroll
  2. Accomplishment report
  3. Appointments
20 minutes after submission of obligation request (OR) & complete supporting documents to accounting department General Fund Proper
Reynarose Ablog

Trust Fund
Arsenio Yanos
Danica Bartolome
A.6. First salary of newly hired employees
  1. Accounting staff (AS) reviews/checks signatures of appropriate officials and completeness of requirements
  2. AS records claim in salary index card
  1. Application for registrationb (BIR form 1902)
  2. Appointment duly approved by appointing authority
  3. Oath of office
  4. Statement of assets and liabilities
  5. Daily time record
  6. Certificate of assumption to duty Additional requirements in case of transfer:
    • clearance from previous office
    • certificate of last salary received from former government office verified by auditor
  7. Sworn declaration and waiver of right to claim exemptions of qualified dependent children (in case the husband waives his right to claim the additional exemptions of children in favor of his wife) Revenue Regulation No.10-2008 dated July 8,2008
One hour after receipt of obligation request and supporting documents Regular Employees
Concepcion P. Aningat
A.7. Salaries of regular employees, job orders and Local School Board (LSB)
  1. Accounting staff (AS) reviews appointments and daily time record and report on LWOP (leave without pay) of Human Resource Management Office (H-RMO)
  2. AS updates salary index cards and journalize entries
  3. AS prints the general payroll, signs and forwards general payroll to the municipal accountant (MA)

Regular employees

  1. Daily Time Records
  2. Certificate of update of exemption and of employer's and employees information (BIR form 2305) in case of changes in information data in the application for registration (BIR Form 1907)

Job orders and Local School Board teachers

  1. Daily time records and appointments

Regular employees

3 days before payday (paydays are every 15th and 30th day of each month) for salaries of regular employees

 


One day after receipt of daily time records and appointments

Regular Employees
Concepcion P. Aningat

 

 

 


Job orders and Local School Board teachers
Ellen Cayaban

B. Certifications

1. Certification for salary-related deductions
  1. Accounting staff (AS) checks records
  2. AS prepares and forwards certification to municipal accountant (MA)
  3. MA reviews data and signs certification
  4. AS records in outgoing logbook and releases certification to client.
request 2 hours after receipt of request Concepcion P. Aningat
2. Certificate of compensation
Payment/tax withheld (BIR form no. 2316)
  1. AS checks employees salary index card
  2. AS prepares, initials and forwards certification to the municipal accountant(MA)
  3. MA reviews data and signs certification
  4. AS records in outgoing logbook and releases certification to employees
Annual information return of income taxes withheld on compensation and final withholding taxes (BIR form no. 1604-CF) On or before January 31 of the succeeding calendar year or if employment is terminated before the close of such calendar year on the day on which the last payment of compensation is made Concepcion P. Aningat
3. Certificate of creditable tax withheld at source (BIR form 2306 and 2307)
  1. AS checks schedule of remittances to BIR
  2. AS accomplishes certificates, initials and forwards documents to the municipalaccountant (MA)
  3. MA reviews correctness of data and signs documents
  4. AS records in outgoing logbook and releases BIR form 2307 and 2306 to suppliers
 notification 2 hours after receipt of notice Concepcion P. Aningat

Financial Statement 2010

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