= ∞ =
Department Head: Ms. Editha M. Malabanan
Location : Left Wing, 2nd Floor, New City of Calamba
Office #s : (049) 545-6789 loc 8203/8204
FUNCTIONAL STATEMENT
- To take charge of the accounting and internal audit services of the local government unit.
OBJECTIVES
1. To install and maintain an internal control system in the local government unit;
2. To prepare and submit financial statements to the City Mayor and Sanggunian to apprise them on the financial conditions and operations of the local government unit;
3. Certify the availability of budgetary allotment, and review supporting documents before preparation of vouchers and post individual disbursements to the subsidiary ledgers and index cards;
4. Prepare statements of cash advances, liquidations, first salaries, allowances, reimbursements.
TRANSACTION PROCEDURES
Cash Assistance for Indigents
1. Check the following:
a. Completeness of the document including attachments
b. Availability of fund
c. Correctness of the document including attachments
d. Recording in the Control Book and put initials
e. Encoding of data
f. Sign the Completed Disbursement voucher
2. Check and cash disbursement vouchers
a. Check completeness of documents, assign number to DV sign Box B and forward to City Treasurer Office
b. Prepare Accountant’s Advice of Local check Disbursements and submit to the Bank
c. Return DV, check and submit documents to Cashier/Treasurer
3. Certifications (Philhealth,Pag-ibig/GSIS cont. withholding tax)
a. Ask what kind of certification
b. Record and ask about its purpose
c. Prepare the certification data from index card
d. The city accountant to sign then release the document
Barangay Transactions
- Present all supporting documents including check fully signed by the Barangay Treasurer and Barangay Captain to respective bookkeeper.
- The bookkeeper will check as to completeness, correctness, availability of fund and prepare the Accountant’s advice to support the transaction.
- Sign the complete voucher and advice then return back to the treasurer and present it for encashment.
- The copy of the bookkeeper will return back together with copy of advice with received copy of drawee bank.
