OUR OFFICE
The Office of the Municipal Accountant is in charge of both the accounting and internal audit services of our municipality. Appraise the Sanggunian and other local officials on the financial conditions and operations
VISION
Manage the system of accounting and reporting which provides for the necessary internal controls to ensure that the transactions are properly authorized and recorded, liabilities recognized and assets are safeguarded against unauthorized use or disposition.
MISSION
A strong dynamic, responsible office worthy of public trust that upholds .transparency and accountability in the local government unit.
OUR SERVICES OFFERED:
PROCESSING FOR CHECK DISBURSEMENT VOUCHER
Requirements to be complied by the client:
- For initial salary
- Appointment duly approved by the Appointing Authority
- Oath of Office
- Statement of Assets and Liabilities
- Daily Time Record (DTR)
- Assumption of Office
- For Promotions and Salary Differential
- Notice of Salary Adjustments
- Daily Time Record (DTR)
- Assumption of Office (for Promotions)
- For Computation of Leave Credits
- Approved Certification of Leave
- Certification of Available Leave Credits
- Clearance, if in excess of thirty days
- Medical Certificate if sick or maternity leave
- Marriage Contract for first maternity leave
- For Terminal Leave
- Approved application for leave
- Complete service record
- Clearance from money, property and legal accountability
- Statement of Assets and Liabilities
- Copy of last appointment if employed and certificate of canvass if elected officials
- If due to retirement, copy of appointment showing highest salary received. If salary under last appointment is not the highest.
- For Travel/Training Expenses
- Approved Travel Order
- Approved itinerary of travel
- Certificate of travel complete
- Certificate of Appearance
- Official receipts, tickets, boarding pass, terminal fee
- For Overtime Services
- Authority to render overtime services
- Daily time record
- Accomplishment report signed by the employee and supervisor
- For Purchases
- Approved purchase request
- Approved purchase order
- Original invoices
- Inspection and acceptance report
- For emergency purchases
- Canvass papers at least three (3) price quotations from bonafide suppliers
- Certificate of emergency purchases
- BAC Resolution
- For Purchase from exclusive distributors
- Certificate of exclusive distributorship
- Certificate that there are no sub-dealers selling at lower price and no suitable substitute available
- For purchase thru public bidding
- Abstract of bids supported by winning bidder’s offer and bid tenders of other participants
- Notice of Award/Acceptance
- Performance bond of the winning bidder
- BAC Resolution
- For Negotiated Contracts
- Authority to enter into negotiated contract
- Contract documents, performance bond and contractor’s accreditation
- Plans and specifications
- Program of works and detailed cost estimates
- Notice to Proceed
- Certificate of Acceptance and Inspection Report
- For contract thru public bidding-infrastructure
- All under negotiated contracts except Authority to enter into negotiated contract
- Advertisement/Call for Bid
- Abstract of bids with winning bidders offer and bid tenders of other participants
- Letter of award/acceptance of bid/proposal
- For succeeding/final payments
- Bill of creditor and statement of work accomplishment
- Inspection report
- Certificate of completion and acceptance
- For claims for repairs
- Job order/contract
- Waste material report
- Pre and post repair inspection report
FEES: NO FEES REQUIRED
SCHEDULE OF AVAILABILITY OF SERVICE: Monday to Friday 8:00AM to 12:ooNN and 1:00PM to 5:00PM
HOW TO AVAIL OF THE SERVICE:
| Step | Applicant/Client | Office of the Municipal Accountant’s Activity | Duration of Activity | Person-In-Charge |
| 1 | Proceed to the Office of the Municipal Accountant. Present the duly signed Obligation Request (OBRE) by the Requesting Official and Budget Officer for General Fund and SEF with supporting documents depending on type of claim. (Please refer to the attached checklist of mandatory minimum supporting documents for common transactions.) | Receives and Review Obligation Request (OBRE) duly signed by the Requesting Official and Budget Officer for General Fund and SEF with complete supporting documents. Records and get a copy of OBRE and forward to the Municipal Accountant. | 5 Minutes | Evelia A. Quiachon Accounting Clerk II General Fund |
| 2 | Reviews and verifies OBRE and supporting documents. | 5 Minutes | Jose J. Bangcaya Municipal Accountant | |
| 3 | Prepares and Signs Disbursement Voucher (DV) and Journal Entry Voucher (JEV) | 5 Minutes | Jose J. Bangcaya Municipal Accountant | |
| 4 | Forwards the signed DV, JEV, OBRE and other supporting documents to the Office of the Municipal Treasurer for signature as to availability of funds and Approval of the Municipal Mayor then preparation of the check. | 2 Minutes | Evelia A. Quiachon Accounting Clerk II | |
| 5 | Upon receipt of the duly approved Check Disbursement Voucher and supporting documents from Office of the Municipal Treasurer, prepares Accountant’s Advice of Local Check Disbursements. | 5 Minutes | Jose J. Bangcaya Municipal Accountant | |
| 6 | Issues the official receipt and acknowledge receipt of the check from the Office of the Municipal Treasurer |
CHECKLIST OF MANDATORY MINIMUM SUPPORTING DOCUMENTS FOR COMMON TRANSACTIONS
| 1. For INITIAL SALARY 1.1. Appointment duly approved by the Appointing Authority 1.2. Oath of Office 1.3. Statement of Assets and Liabilities 1.4. Daily Time Record 1.5. Assumption of Office | 8. For EMERGENCY PURCHASES 8.1 Canvass papers in at least three (3) price quotations from bonafide suppliers 8.2 Certificate of emergency purchase |
| 2. For PROMOTIONS AND SALARY DIFFERENTIAL 2.1 Approved Appointment or Notice of Salary Adjustments 2.2 Daily Time Record 2.3 Assumption of Office | 9. For PURCHASE FROM EXCLUSIVE DISTRIBUTORS 9.1 Certificate of Exclusive distributorship 9.2 Certificate that there are no sub-dealers Selling at lower prices and that no suitable Substitute are available |
| 3. For COMMUTATION OF LEAVE CREDITS 3.1. Approved certificate of leave 3.2. Certification of available leave credits 3.3. Clearance, if in excess of thirty days 3.4. Medical Certificate if sick or maternity leave 3.5. Marriage Contract for first maternity leave | 10. For PURCHASES THRU PUBLIC BIDDING 10.1 Abstract of bids supported by winning bidder’s Offer and bid tenders of other participants 10.2 Notice of Award/Acceptance 10.3 Performance bond of winning bidder |
| 4. For TERMINAL LEAVE 4.1. Approved application for leave 4.2. Complete service record 4.3. Clearance from money, property and legal accountability 4.4. Statement of Assets and Liabilities 4.5. Copy of Last Appointment 4.6. If due to retirement, copy of appointment showing highest salary received if salary under last appointment is not the highest. | 11. For NEGOTIATED CONTRACTS 11.1 Authority to enter into negotiated contract 11.2 Contract documents, performance bond and Contractor’s accreditation 11.3 Plans and Specifications 11.4 Program of Work and detailed cost estimates 11.5 Notice to commence work 11.6 Certificate of acceptance and inspection report |
| 5. For TRAVEL/TRAINING EXPENSES 5.1. Approved Travel Order 5.2. Approved Itinerary of Travel 5.3. Certificate of Travel Complete 5.4. Certificate of Appearance 5.5. Official Receipts, Tickets, Boarding Pass, Terminal Fee | 12. For CONTRACT THRU PUBLIC BIDDING – INFRA 12.1 All under NEGOTIATED CONTRACTS except Authority to enter into negotiated contract 12.2 Advertisement/Call for bid 12.3 Abstract of Bids with winning bidder’s offer And bid tenders of other participants 12.4 Letter of award/acceptance of bid/proposal |
| 6. For OVERTIME SERVICES 6.1. Authority to render overtime service 6.2. Daily Time Record 6.3. Accomplishment report signed by the employee and supervisor | 13. For SUCCEEDING/FINAL PAYMENTS 13.1 Bill of Creditor and statement of work Accomplishment 13.2 Inspection Report 13.3 Certificate of Completion and Acceptance |
| 7. For PURCHASES 7.1. Approved Purchase Request 7.2. Approved Purchase Order 7.3. Original Invoices 7.4. Inspection and Acceptance Report | 14. For CLAIMS FOR REPAIRS 14.1 Job Order/Contract 14.2 Waste Material Report 14.3 Pre and Post Repair Inspection Report |