Accounting Office

MUNICIPAL ACCOUNTANT OFFICE

The accountant shall take charge of both the accounting and internal audit services of the local government unit concerned and shall:

(1) Install and maintain an internal audit system in the local government unit concerned;

(2) Prepare and submit financial statements to the governor or mayor, as the case may be, and to the sanggunian concerned;

(3) Apprise the sanggunian and other local government officials on the financial condition and operations of the local government unit concerned;

(4) Certify to the availability of budgetary allotment to which expenditures and obligations may be properly charged;

(5) Review supporting documents before preparation of vouchers to determine completeness of requirements;

(6) Prepare statements of cash advances, liquidation, salaries, allowances, reimbursements and remittances pertaining to the local government unit;

(7) Prepare statements of journal vouchers and liquidation of the same and other adjustments related thereto;

(8) Post individual disbursements to the subsidiary ledger and index cards;

(9) Maintain individual ledgers for officials and employees of the local government unit pertaining to payrolls and deductions;

(10) Record and post in index cards details of purchased furniture, fixtures, and equipment, including disposal thereof, if any;

(11) Account for all issued requests for obligations and maintain and keep all records and reports related thereto;

(12) Prepare journals and the analysis of obligations and maintain and keep all records and reports related thereto; and

(13) Exercise such other powers and perform such other duties and functions as may be provided by law or ordinance.

(c) The incumbent chief accountant in the office of the treasurer shall be given preference in the appointment to the position of accountant.

TOTAL MINIMUM SUPPORTING DOCUMENTS
FOR COMMON TRANSACTION

 FIRST SALARY – (Existence of legally created position with fixed compensation)
1. Appointment duly approved by appointing authority/attested by Civil Service – Certified true copy
2. Oath of Office – Certified true copy
3. Statement of Assets & Liabilities
4. Daily Time Record
5. Certificate of Assumption
– In case of transfer:
– Clearance from previous office
– Certificate of last salary received from former office
6. Certificate/evidence of compliance with the conditions cot forth in the approval of the appointment
7. ROA

 FIRST SALARY FOR APPOINTMENT BY REINSTATEMENT: (Addition)
– Certificate that appointee had enjoyed the leave, the money value of which had been commuted, prior to reinstatement, or
Certificate that the money value of the unexpired leave has been refunded.

 TRANSFER TO ANOTHER AGENCY
1. Authority to transfer
2. Clearance from cash & property accountability from previous employer
3. Certificate of leave earned in previous office
4. Certificate showing date when appointee left his former office
5. Statement verified by the official concerned as to date & amount of last salary collected in the former office

 PROMOTIONS & SALARY DIFFERENTIALS
1. Approved Appointment or Notice of Salary Adjustment – Certified true copy
2. Daily Time Record
3. Certificate of Assumption (for Promotions)
4. ROA

 COMMUTATION OF LEAVE
1. Approved Application for Leave
2. Clearances, if in excess of 30 days
3. Medical Certificate, if sick leave (in excess of 5 days) or maternity leave
4. Marriage Contract for 1st Maternity Leave
5. ROA

 TERMINAL LEAVE
1. Approved Application for Leave
2. Complete Service Record
3. Clearances from Money, Property & Legal Accountability
4. Statement of Assets & Liabilities
5. Copy of Last Appointment
6. Copy of latest Notice of Salary Adjustment
7. Evaluation Worksheet
8. ROA

 RETIREMENT GRATUITY
1. Xerox copy of Terminal Leave Voucher (certified)
2. GSIS Retirement Gratuity Adjudication
3. Ombudsman Clearance
4. ROA
 TRAVEL EXPENSES
1. Travel Order
2. Approved Itinerary of Travel (Appendix “A”)
3. Certificate of Travel completed (Appendix “B”)
4. Certificate of Appearance
5. Tickets
6. Reimbursement Expense Receipt
7. DTR (for travel within the Province)
8. ROA
9. Approved LCE (Noted Accommodation)
10.

 OVERTIME
1. Daily Time Record
2. Authority to render overtime service
3. ROA
4. Accomplishment Report signed by employee & supervisor

 WITHDRAWAL OF BIDDERS BOND
1. O.R. (original)
2. Xerox copy of paid voucher

 PURCHASE OF SUPPLIES/MATERIALS/MEDICINES
1. Purchase Request
2. Canvass Papers
3. Purchase Order
4. Certificate of Acceptance
5. GSO Inspection Report
6. Charge/Sales Invoice
7. ROA
Additional Requirement:
– Abstract of Proposal of Bids & Awards (for Public Bidding)
– Certificate of Emergency Purchase (for emergency purchase)
– Certificate of Sole-distributorship (for exclusive distributorship) – no other local dealers can supply with lower cost
– Pre-Inspection Report (for purchase of spare parts)
– Report of Waste Materials (for purchase of spare parts) –not intended for stocking
– Property Issue Slip (for purchase of equipment & semi-expend supplies)
– Equipment Procurement Program (for purchase of equipment if not found in Annual Procurement Program)
– Program of Work/Bill of Materials (for purchase of construction materials)
– License to Operate (for purchase of medicines/hospital supplies)
– Certificate of Product Registration (for purchase of medicines/hospital supplies)
– Certificate that Medicines Procured are found in the PNDF (for purchase of medicines)
– Xerox copy of Purchase Order of the original purchase (for repeat order)

 PREPAYMENT OF GASOLINE/DIESEL/LUBRICANTS
1. Purchase Request
2. ROA
3. Fuel Allocation Slips
4. Driver’s Trip Tickets
5. Summary of Consumption
6. Charge Invoice
7. Liquidation papers of previous prepayment (If there’s any)

 REPAIR/MAINTENANCE OF GOV’T FACILITIES: (By contract)
1. Certificate of availment of funds
2. Approved program of work
3. Plans & specs

 CLAIMS FOR REPAIRS OF GOV’T VEHICLES
1. Request for repair or servicing duly approved by proper authorities
2. Job Request for services (which specified the work to be done)
3. Canvass Papers
4. Job Order
5. Pre & Post Repair Inspection Report
6. Certificate of Acceptance
7. Certificate of Guaranty of the Repair-man (Warranty)
8. Charge Invoice (optional)
9. Report of Waste Materials – if the scope of work requires change of parts
10. ROA
11. In case of painting – authority to change color (LTO)
12. Certificate of the property officer that the vehicle belongs to the agency, that repair is necessary, & that the defect was incurred through normal wear &not due to the fault or negligence of any official or employee.

 CASH ADVANCES OTHER THAN TRAVELING EXPENSES
1. ROA
2. Authority to Cash Advance (specific purpose)
3. Copy of Approved Bond
4. Estimate of Expenses

 CLAIMS FOR CATERING SERVICES
1. ROA
2. Job Order – Catering Contract & list of menu served
3. Canvass Papers
4. Attendance Sheet
5. Charge Invoice
6. GSO Inspection report

 LIQUIDATOIN OF CASH ADVANCE FOR TRAVELING EXPENSES
1. ROAs (Cash advance & for the collectible amount if any)
2. Itinerary of Travel (Appendix “A”)
3. Certificate of Travel Completed (Appendix “B”)
4. Certificate of Appearance
5. Receipts/Tickets
6. RERs – if the amount is in excess of P75.00

 LIQUIDATION OF CASH ADVANCE OTHE R THAN TRAVELLING EXPENSES/REPLENISHMENT
1. ROAs (Cash advance & for the collectible amount if any)
2. Summary of Expenditures
3. Ors/Cash slips duly checked by Department Head
4. Petty Cash Voucher (for petty cash advance only)
5. PR (for purchase in excess of P1,000.00) except for Petty Cash transactions that attached Petty Cash Voucher (Modified) with PCF-2
6. PO (for purchase in excess of P1, 500.00

 CLAIMS FOR PACQUIACONTRACT
1. ROA
2. Approved Pacquiao Contract
3. Notice to commence work
4. Certificate of Acceptance
5. Accomplishment Report
6. Program of Work

 PURCHASE OF REAL PROPERTY – no public bidding required
Documentation requirement:
a.) Certificate of availability of funds (ROA)
b.) Original copy of the Deed of Sale approved & duly registered in the proper Register of Deeds.
c.) Certificate of Title duly entered in favor of the government or other evidence satisfactory to COA
that Title is in the government. (Tax Dec)
d. Recommendation of the Appraisal Committee as to reasonableness of price, duly approved by authorities concerned & noted by the previous owner.
e.) Copy of the latest tax declaration transferred from the owner-vendor to the government.
f.) Tax clearance

Note:

Depending on the judgment of the internal auditor, additional supporting documents will sometimes be required in order to validate the claim.