I. Mandate:
Take charge of both the accounting and internal audit services of the City Government of Tarlac. Review supporting documents before preparation of vouchers to determine completeness of requirements. Prepare and submit financial statements to the Local Chief Executive and the Sanggunian concerned.
II. Vision:
A governance wherein trusts and confidence is highly commended, fostering unity and harmony among governed and governing body.
III. Mission:
To provide accounting and auditing services and render financial information as basis for guidance in the effective discharge of the fiscal responsibility of the City Government.
LIST OF SERVICES
REMITTANCE SECTION
External Services
The Accountant’s Advice is issued to the Authorized Government Depository Bank as proof that all checks issued are complete with documentary requirements.
| OFFICE: | City Accounting Office |
| CLASSIFICATION | Simple |
| TYPE OF TRANSACTION | G2C – Government to Client |
| WHO MAY AVAIL | Government and Private Clients |
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE |
| 1.Approved Disbursement Voucher | Mayor’s Office |
| 2.Authorized Checks | Treasurer’s Office |
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
| 1. Client submits Disbursement Voucher (DV) with signed and countersigned check. | 1.1. Receives and verify the name of the Payee in the DV with the name in the check | None | 2 minutes | Accounting Staff |
| 1.2. Prepares Advice of Checks Issued and assigns number thereto | None | 5 minutes | Accounting Staff | |
| 1.3. Reviews accuracy of entry in the Accountant’s Advice and signs afterwards | None | 5 minutes | City Accountant | |
| 1.4. Delivers Accountant’s Advice to Authorized Government Depository Bank | None | 15 minutes | Accounting Staff |
1. Issuance of Tax Certificates (Form 2306, Form 2307 & Form 2316)
The Tax certificates are issued to clients (suppliers and employees) as proof that the payor withheld taxes and bound to remit the said amount to the Bureau of Internal Revenue.
| OFFICE: | City Accounting Office |
| CLASSIFICATION | Simple |
| TYPE OF TRANSACTION | G2C – Government to Client |
| WHO MAY AVAIL | Suppliers and Employees |
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE |
| 1.Paid Disbursement Vouchers | Treasurer’s Office |
| 2.Tax Identification Number | Bureau of Internal Revenue |
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
| 1.Client requests certificate to the Accounting Office | 1.1. Validate and review request and supporting documents | None | 2 minutes | Accounting Staff |
| 1.2. Prepare and print the tax certificates | None | 3 minutes | Accounting Staff | |
| 1.3. Review the accuracy of tax certificates | None | 3 minutes | City Accountant |
| 1.4. Approve and sign the tax certificates before release | None | 2 minutes | City Accountant |
PAYROLL AND BOOKKEEPING SECTION
Internal Services
1. Processing of Bided Transaction
| OFFICE: | City Accounting Office |
| CLASSIFICATION | Complex |
| TYPE OF TRANSACTION | G2C – Government to Business |
| WHO MAY AVAIL | All Suppliers and Contractors/Bids and Awards Committee/City General Services Office |
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE |
| 1.Disbursement Voucher | Bids and Awards Office/City General Services Office |
| 2.Auditorial and Legal Review Checklist | Bids and Awards Office |
| 3.PTO Certification for Sand and Gravel Fee | Treasurer’s Office |
| 4.Notice to Proceed | Bids and Awards Office |
| 5.Accomplishment Report | City Engineering Office |
| 6.Certificate of Award | Bids and Awards Office |
| 7.Inspection and Acceptance Report | City Engineering Office |
| 8.Other document peculiar to the contract and/or to the mode of procurement and considered necessary in the auditorial review and in the technical evaluation | Bids and Awards Office/City Engineering Office |
| 9.Other requirements in compliance with RA 9184 and COA Circular No. 2012-001 | Bids and Awards Office/City Engineering Office |
| 10.Obligation Request and Status (ORS) | City Budget Office |
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
| 1.Submit Disbursement Voucher and supporting documents | 1.1. Receive and record the DV together with the supporting documents and forward to JEV preparer | None | 2 minutes | Accounting Staff |
| 1.2. Prepare JEV | None | 2 minutes | Accounting Staff | |
| 1.3. Comprehensive review of submitted DV | None | 30 minutes | Accountant |
| 1.4. Final Review and approval and signature on DV and JEV | None | 30 minutes | City Accountant | |
| 1.5. Release of approved DV | None | 2 minutes | Accounting Staff |
1. Processing of Financial Assistance
| OFFICE: | City Accounting Office |
| CLASSIFICATION | Simple |
| TYPE OF TRANSACTION | G2C – Government to Citizen |
| WHO MAY AVAIL | All |
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE |
| 1.Disbursement Voucher | City Social Welfare and Development Office |
| 2.Case Study Report | City Social Welfare and Development Office |
| 3.Certificate of Indigency/Barangay Certificate | Barangay |
| 4.CLGOO Certificate – for Barangay Captains | CLGOO |
| 5.Medical Certificate – for confinement | From Hospital/Doctor |
| 6. Death Certificate – for burial assistance | City Civil Registrar’s Office |
| 7.Senior Citizen’s ID – for SCP | City Social Welfare and Development Office |
| 8.Others (i.e., Doctor’s prescription) | Various regulating bodies |
| 9.Obligation Request and Status (ORS) | City Budget Office |
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
| 1.Submit Disbursement Voucher and supporting documents | 1.1. Receive and record the DV together with the supporting documents and forward to JEV preparer | None | 2 minutes | Accounting Staff |
| 1.2. Disbursement Voucher and supporting documents undergoes rigid review | None | 5 minutes | Accounting Staff | |
| 1.3. Prepare JEV | None | 2 minutes | Accounting Staff | |
| 1.4. Final Review and approval and signature on DV and JEV | None | 3 minutes | City Accountant | |
| 1.5. Release of approved DV | None | 2 minutes | Accounting Staff |
1. Processing of Miscellaneous Disbursement
| OFFICE: | City Accounting Office |
| CLASSIFICATION | Simple |
| TYPE OF TRANSACTION | G2C – Government to Business |
| WHO MAY AVAIL | All Suppliers and Contractors/Bids and Awards Committee/City General Services Office |
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE |
| 1.Disbursement Voucher | Bids and Awards Office/City General Services Office |
| 2.Purchase Request (PR) | Originating Department |
| 3.Request for Quotation (RFQ) | Bids and Awards Office/City General Services Office |
| 4.Abstract of Quotation | Bids and Awards Office/City General Services Office |
| 5.Certificate of Award | Bids and Awards Office/City General Services Office |
| 6.Purchase Order (PO) | Bids and Awards Office/City General Services Office |
| 7.Inspection and Acceptance Report | Bids and Awards Office/City General Services Office |
| 8.Other document peculiar to the contract and/or to the mode of procurement and considered necessary in the auditorial review and in the technical evaluation | Bids and Awards Office/City General Services Office |
| 9.Other requirements in compliance with RA 9184 and COA Circular No. 2012-001 | Bids and Awards Office/City General Services Office |
| 10.Obligation Request and Status (ORS) | City Budget Office |
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
| 1.Submit Disburseme nt Voucher and supporting documents | 1.1. Receive and record the DV together with the supporting documents and forward to JEV preparer | None | 2 minutes | Accounting Staff |
| 1.2. Disbursement Voucher and supporting documents undergoes rigid review | None | 5 minutes | Accounting Staff | |
| 1.3. Prepare JEV | None | 2 minutes | Accounting Staff | |
| 1.4. Final Review and approval and signature on DV and JEV | None | 8 minutes | City Accountant |
| 1.5. Release of approved DV | None | 2 minutes | Accounting Staff |
1. Processing of Cash Advances for Travel
| OFFICE: | City Accounting Office |
| CLASSIFICATION | Simple |
| TYPE OF TRANSACTION | G2C – Government to Government |
| WHO MAY AVAIL | All City Officials and Employees |
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE |
| 1.Disbursement Voucher | Originating Department |
| 2.Travel Order | Originating Department |
| 3.Itinerary of Travel | Originating Department |
| 4.Letter of Invitation from the sponsoring agency | Originating Department |
| 5.Project Proposal Design (for group travels) | Originating Department |
| 6.Obligation Request and Status (ORS) | City Budget Office |
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
| 1.Submit Disbursement Voucher and supporting documents | 1.1. Receive and record the DV together with the supporting documents and forward to JEV preparer | None | 2 minutes | Accounting Staff |
| 1.2. Verify whether the claimant has any outstanding cash advance | None | 2 minutes | Accounting Staff | |
| 1.3. Comprehensive review on the validity and completeness of DV and supporting documents | 5 minutes | Accountant | ||
| 1.4. Prepare JEV | None | 2 minutes | Accounting Staff | |
| 1.5. Final Review and approval and signature on DV and JEV | None | 3 minutes | City Accountant | |
| 1.6. Release of approved DV | None | 2 minutes | Accounting Staff |
1. Processing of Salaries/Payrolls
| OFFICE: | City Accounting Office |
| CLASSIFICATION | Simple |
| TYPE OF TRANSACTION | G2C – Government to Government |
| WHO MAY AVAIL | All City Officials and Employees |
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE |
| 1.Daily Time Record (DTR) (*) | Originating Department |
| 2.Accomplishment Report (for JO/Casual) (*) | Owner |
| 3.Appointment Paper (for JO/Casual) (*) | City Human Resource Management Office |
| 4.Payroll feed-ins (*) | City Human Resource Management Office |
| 5.Employee’s Payrolls | City Accounting Office |
| 6.Copy of Circular/Issuance (for other benefits) | City Human Resource Management Office |
| 7.Project Proposal/Design/Program of Works | City Engineering Office |
| 8.Labor Payrolls | City Engineering Office |
| 9.Picture of Project | City Engineering Office |
| 10.Obligation Request and Status (ORS) | City Budget Office |
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
| A.1.Employees Payroll. Submit documents marked (*) | A.1.1. Receive and review all documents marked (*) and prepare payroll for checking | None | 30 minutes | Accounting Staff |
| A.1.2. Review prepared payroll against the feed- in | None | 15 minutes | City Accountant |
| A.1.3. Finalize payroll and print | None | 5 minutes | Accounting Staff | |
| A.1.4. Sign printed payroll | None | 2 minutes | City Accountant | |
| A.1.5. Forward payroll and supporting documents to Budget Office | None | 2 minutes | Accounting Staff | |
| A.2.Receive payroll and supporting documents | A.2.1. Receive and record the DV together with supporting documents and forward to JEV preparer | None | 2 minutes | Accounting Staff |
| A.2.2. Prepare JEV | None | 2 minutes | Accounting Staff | |
| A.2.3. Final review and approval and signature on DV and JEV | None | 6 minutes | City Accountant | |
| A.2.4. Release of approved DV | None | 2 minutes | Accounting Staff |
| B.1.Labor Payroll. Receive Payroll and supporting documents | B.1.1. Receive and record the DV together with supporting documents and forward to JEV preparer | None | 2 minutes | Accounting Staff |
| B.1.2. Prepare JEV | None | 2 minutes | Accounting Staff | |
| B.1.3. Final review and approval and signature on DV and JEV | None | 6 minutes | City Accountant | |
| B.1.4. Release of approved DV | None | 2 minutes | Accounting Staff |
4. Securing of Employee’s Certification
| OFFICE: | City Accounting Office |
| CLASSIFICATION | Simple |
| TYPE OF TRANSACTION | G2C – Government to Government |
| WHO MAY AVAIL | All City Officials and Employees |
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE |
| 1.Request Slip | City Accounting Office |
| 2.Official Receipt (AF 51) | City Treasurer’s Office |
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
| 1.Submit Request Slip and OR (AF 51) | 1.1. Receive and record the request | ₱ 50.00 certific ation fee | 2 minutes | Accounting Staff |
| 1.2.Research the details of the requested certification | 20 minutes | Accounting Staff | ||
| 1.3. Encode the data in the computer | 10 minutes | Accounting Staff | ||
| 1.4. Review and affix signature on the certification | 3 minutes | City Accountant | ||
| 1.5. Release of certification | 2 minutes | Accounting Staff |
BARANGAY ACCOUNTING SECTION
Internal Services
| OFFICE: | City Accounting Office |
| CLASSIFICATION | Simple |
| TYPE OF TRANSACTION | G2C – Government to Government |
| WHO MAY AVAIL | All |
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE |
| 1.Disbursement Voucher and supporting documents of different Barangay Treasurers | Barangay Treasurer |
| 2.Official Receipt (AF 51) | Barangay Treasurer |
| 3.Community Tax Certificate (CTC) | Requesting Party |
| 4.Monthly NGAS Reports | Requesting Party |
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSIN G TIME | PERSON RESPONSIBLE |
| 1.Submit DVs, ORs, CTC and NGAS reports and supporting documents | 1.1.***For DVs: Ensure the existence of the following: -Punong Barangay Certification -Transmittal Letter -Supporting documents -Schedule of Summary of Checks Issued ***For CTC: Check the existence of the following: -Series of CTC Number -OR of remittance to CTO -Summary of Collection and Remittances ***For AF 51: Check the existence of the following: -Series of AF 51 number -Deposit Slip -Summary of Collection and Deposits | None | 2 minutes 15 minutes 10 minutes | Accounting Staff |
| 1.2. Sign transmittal letter | None | 2 minutes | City Accountant | |
| 1.3. Release copy of transmittal letter to barangay treasurer | None | 2 minutes | Accounting Staff |
1. Request for Barangay Requisition & Issue Voucher
| OFFICE: | City Accounting Office |
| CLASSIFICATION | Simple |
| TYPE OF TRANSACTION | G2C – Government to Government |
| WHO MAY AVAIL | Barangay Captains/Treasurer/Secretary |
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE |
| 1.Requisition and Issue Voucher (RIV) | City Treasurer’s Office |
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
| 1.Submit RIV | 1.1. Check cash on hand and ensure that collections are deposited | None | 3 minutes | Accounting Staff |
| 1.2. Initial on the RIV and forward to City Accountant | None | 2 minutes | Accounting Staff | |
| 1.3. Verify and sign on the RIV | None | 2 minutes | City Accountant | |
| 1.4. Record RIV to logbook | None | 2 minutes | Accounting Staff | |
| 1.5. Release RIV to Barangay Treasurer | None | 2 minutes | Accounting Staff |