CITY ACCOUNTING OFFICE |

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

1. Accountant’s Advice for Check Issued

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
TOTAL			27 minutes

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
TOTAL			10 minutes

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
TOTAL			1 hour & 6 minutes

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
TOTAL			14 minutes

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
TOTAL			19 minutes

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
TOTAL			16 minutes

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
TOTAL			1 hour & 6 minutes

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
TOTAL			12 minutes

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
TOTAL		₱ 50.00	37 minutes

BARANGAY ACCOUNTING SECTION

Internal Services

1. Receipt of Barangay Accounts and Reports

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
TOTAL			31 minutes

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
TOTAL			11 minutes