VISION:
To be fully automated with our accounting system starting 2018 with the end in view of improving delivery of public service in processing and recording government transactions to align with the government’s policy on full disclosure and transparency.
MISSION:
To maintain under a fully-automated accounting environment, contented and satisfied office staff who are efficiently and effectively capable of better serving the public with integrity, honesty and transparency through faster processing time of government transaction and accurate and timely financial reporting.
CITY ACCOUNTANT’S OFFICE SERVICES
- Processing of payments and other concerns by transacting suppliers, employees and others.
- Record keeping of processed and paid city transactions.
- Reportorial requirements to oversight agencies like COA, DILG, DBM, BIR, GSIS, PHILHEALTH, PAG-IBIG and reporting complaints on related issues if needed.
- In-house development of a computerized accounting system and maintenance.
SERVICES AND PROCEDURES:
1.0. PROCESSING OF PAYMENTS AND OTHER CONCERNS
City Accountant’s Office
2nd Floor, City Hall Building
Dumaguete City
Telephone No. (035) 225-2577; 422-9496
Head of Office – Doreen Paulina S. Cordova, CPA
SCHEDULE OF AVAILABILITY OF SERVICE:
Monday – Friday
8:00 AM – 5:00 PM
NO NOON BREAK
1.1. PROCESSING OF PAYMENTS FOR GOODS AND SERVICES DELIVERED
HOW TO AVAIL OF THE SERVICE:
| APPLICANT | STEP | OFFICE ACTIVITY | DURATION PER TRANSACTION | ACCOUNTING PERSONNEL |
| 1.1.1. RECEIVING OF DOCUMENTS FOR PROCESSING | ||||
| Suppliers, Employees & Others | 1 | Receive and Encode Incoming Documents | 2 mins | Armenda Ablong / Marlan Quan |
| 2 | Stamp and Number Received Documents | 2 mins | Carmencita Maquiling/ Millie Lou Villegas | |
| 1.1.2. AUDITING OF RECEIVED DOCUMENTS | ||||
| Suppliers | 3 | Audit Commercial Vouchers for Goods & Services Delivered | 30 mins | Emilia Bandico, Eduardo Tayko, Luz Paciente, Babelyn de Jesus, |
| Suppliers | Audit Bills / Utility Payments | 3 hrs | Emilia Bandico, Luz Paciente, Eduardo Tayko | |
| Banks, COOPs, GSIS, BIR, PAG-IBIG, PHILHEALTH | Audit Remittances | 4 hrs | Emerita Vineles, Babelyn de Jesus | |
| Retirees | Audit Terminal Leave Payments | 4 hrs | Babelyn de Jesus, Emilia Bandico | |
| Recipients | Audit Financial/ Burial Assistance / Subsidies | 30 mins | Delia Marositz | |
| Employees | Audit Payroll of Regulars, Casuals and Job Orders | 17 mins/employee | Emilia Bandico, Margarita Mendez, Babelyn de Jesus, Emerita Vineles, Luz Paciente, Delia Marositz, Eduardo Tayko, | |
| Employees and Recipients | Audit Liquidation of Travel and Non-Travel | 1 hour per Liquidation Report | Margarita Mendez | |
| 1.1.3.NEGATION AND CARDING OF AUDITED PAYROLLS, ALL VOUCHERS AND OTHERS | ||||
| Collecting Agencies, Recipients and Employees | 4 | Negation of AuditedVouchers / Payrolls & Other Claims | 10 mins | Eddie Apenas |
| 5 | Carding of Audited Vouchers/ Payrolls & Other Claims | 15 mins / claimant | Judilyn Amarado, Norie Corsame, Eddie Apenas, Evelyn Cortes | |
| 1.1.4. PREPARATION OF JOURNAL ENTRY VOUCHER (JEV) | ||||
| Suppliers, Employees, Recipients & Others | 6 | Preparation of Journal Entries & Printing of JEV to all transactions due for payment | 15 mins | Teresita Tracy Sumalinog |
| Recipients | Preparation of Journal Entries & Printing of JEV to all transactions due for payment | 3 mins | Marilyn Pabu-aya | |
| 1.1.5. SIGNATURE FOR CERTIFICATION OF ALLOTMENT OBLIGATED AND SUPPORTING DOCUMENTS COMPLETE AND SIGNATURE OF APPROVAL OF JEV | ||||
| Suppliers, Employees, Recipients & Others | 7 | Signing of Documents | 2 mins | Doreen Paulina Cordova / Marieliz Abestano |
| 1.1.6. RECORD THE DOCUMENTS, PAYROLL, VOUCHERS AND OTHERS TO BE RELEASED | ||||
| Suppliers, Employees, Recipients & Others | 8 | Record & Release of Processed Documents | 2 mins | Carmencita Maquiling / Millie Lou Villegas |
| 1.1.7. PREPARATION OF ACCOUNTANT’S ADVICE | ||||
| Suppliers, Employees, Recipients & Others | 9 | Preparation & Printing of Accountant’s Advice | 5 mins | Carlijoy Ycong |
1.2. PROCESSING OF OTHER CONCERNS
HOW TO AVAIL OF THE SERVICE:
| APPLICANT | STEP | OFFICE ACTIVITY | DURATION PER TRANSACTION | ACCOUNTING PERSONNEL |
| 1.2.1 PREPARATION OF CERTIFICATE OF NET TAKE HOME PAY AND TAX CERTIFICATES OF SUPPLIERS | ||||
| Suppliers, Employees, Recipients & Others | 1 | Preparation & Printing of Tax certificate of Suppliers | 5 mins | Carlijoy Ycong |
| Employees | 1 | Preparation & Printing of Certificate of Net Take Home Pay and issuance | 1 hr | Eddie Apenas / Eduardo Tayko |
2.0. RECORD KEEPING OF PROCESSED AND PAID CITY TRANSACTIONS
City Accountant’s Office
2nd Floor, City Hall Building
Dumaguete City
Telephone No. (035) 225-2577; 422-9496
Head of Office – Doreen Paulina S. Cordova, CPA
SCHEDULE OF AVAILABILITY OF SERVICE:
Monday – Friday
8:00 AM – 5:00 PM
NO NOON BREAK
2.1. BOOKEEPING FUNCTIONS AND FILING
HOW TO AVAIL OF THE SERVICE:
| APPLICANT | STEP | OFFICE ACTIVITY | DURATION PER TRANSACTION | ACCOUNTING PERSONNEL |
| 2.1.1. RECEIPT OF PAID PAYROLLS, COMMERCIAL VOUCHERS, COLLECTION REPORTS, SUMMARY AND ABSTRACT REPORTS FROM THE CITY TREASURER’S OFFICE. | ||||
| City Treasurer’s Office | 1 | Receive and segregate vouchers, payrolls & others | 30 mins | Primitiva de Leon & Rebecca Larena |
| 2.1.2. PREPARATION OF JOURNAL ENTRY VOUCHER (JEV), JOURNALIZATION, GENERATION OF RECAP AND PRINTING | ||||
| City Accountant’s Office | 2 | Preparation of Journal Entry Voucher (JEV) | 15 days | Marieliz E. Abestano, Diega S. Ansok, Donalyn A. Baybay & Bernardina Rowena E. Duran |
| 3 | Journalization (encode paid vouchers to journal) | 5 mins per payroll / voucher | Marieliz E. Abestano, Teresita Manaquil, Diega S. Ansok, Donalyn A. Baybay, Bernardina Rowena E. Duran & Marilyn Pabu-aya | |
| 4 | Generation of RECAP | 15 days after end of previous month | Marieliz E. Abestano, Teresita Manaquil, Diega S. Ansok, Donalyn A. Baybay, Bernardina Rowena E. Duran & Marilyn Pabu-aya | |
| 5 | Printing of Journals | 1 hour | Marieliz E. Abestano, Teresita Manaquil, Diega S. Ansok, Donalyn A. Baybay, Bernardina Rowena E. Duran & Marilyn Pabu-aya | |
| 2.1.3. POSTING TO SUBSIDIARY LEDGERS AND GENERAL LEDGERS | ||||
| City Accountant’s Office | 6 | Posting to Subsidiary Ledgers | 15 mins per transaction | Marieliz Abestano, Bernardina Rowena Duran, Teresita Tracy Sumalinog, Marlan Quan, Armenda Ablong, Novee Sonjaco, Diega Ansok, Donalyn Baybay, Rochella Samson |
| 7 | Posting to General Ledgers | 5 mins per account | Marieliz Abestano, Bernardina Rowena Duran, Donalyn Baybay | |
| 2.1.4. PREPARATION OF FINANCIAL STATEMENTS AND SCHEDULES | ||||
| COA, DILG, LCE, SP & OTHERS | 8 | Preparation of Trial Balances | 3 days | Marieliz Abestano, Bernardina Rowena Duran & Donalyn Baybay |
| 9 | Preparation of Statement of Financial Performance | 1 day | Marieliz Abestano, Bernardina Rowena Duran & Donalyn Baybay | |
| 10 | Preparation of Statement of Financial Position | 1 day | Marieliz Abestano, Bernardina Rowena Duran & Donalyn Baybay | |
| 11 | Preparation of Statement of Cash flows | 5 days | Bernardina Rowena Duran | |
| 12 | Preparation of Statement of Comparison of Budget & Actual Amounts | 3 days | Marieliz Abestano, Bernardina Rowena Duran | |
| 13 | Preparation of Statement of Changes in Equity | 15 mins | Marieliz Abestano, Bernardina Rowena Duran & Donalyn Baybay | |
| 14 | Preparation of Liquidation of Statement of Appropriation, Allotment & obligation | 10 mins per transaction | Donnalyn Baybay | |
| 15 | Preparation of Schedule of various accounts | 5 days | Marieliz Abestano, Bernardina Rowena Duran, Donalyn Baybay,Teresita Tracy Sumalinog, Ann Margareth Timonan, Marlan Quan, Rochella Samson, Criselda Rubio | |
| COA | 16 | Preparation of Bank Recon Statement | 5 days | Marieliz Abestano, Bernardina Rowena Duran & Donalyn Baybay |
| COA | 17 | Preparation of Notes to Financial Statement | 5 days after Consolidated Trial Balance | Doreen Paulina S. Cordova / Marieliz Abestano |
| 2.1.5. UTILIZATION AND LIQUIDATION REPORTS OF VARIOUS PROJECTS & ACTIVITIES | ||||
| DILG, COA, DSWD, DPWH & etc. | 1 | Preparation of Utilization, Liquidation and Updates of Completed, On-going Projects and Activities | 5 days per Program / Activity | Diega Ansok, Ann Margareth Timonan, Bernardina Rowena Duran |
| 2.1.6. SCANNING OF DOCUMENTS FOR FILING AND SUBMISSION TO COMMISSION ON AUDIT | ||||
| City Accountant’s Office | 1 | Scanning of vouchers and payroll for File | 15 mins | Rebecca Larena , Egbert Abadilla |
| COA | 2 | Submission of Paid Payroll and vouchers to COA | 3 days | Primitiva de Leon, Analie Alviola, Marlan Quan |
2.2. OTHER ACCOUNTING CONCERNS
HOW TO AVAIL OF THE SERVICE:
| APPLICANT | STEP | OFFICE ACTIVITY | DURATION PER TRANSACTION | ACCOUNTING PERSONNEL |
| 2.2.1. PREPARATION OF CERTIFICATE OF AVAILABILITY OF FUNDS AND OTHER COMMUNICATIONS, CERTIFICATES AND CLEARANCES | ||||
| Sangguniang Panglungsod, City Budget Office | 1 | Preparation of Certificate of Availabilty of Funds | 15 mins | Donalyn Baybay & Doreen Paulina S. Corodva / Marieliz Abestano |
| Employees & Others | 1 | Preparation of Certificate for Utilized & Unexpended Balances of Projects/ Activity and Outstanding Obligations | 15 mins | Diega Ansok, Marlan Quan, Ann Margareth Timonan / Bernardina Rowena Duran |
| COA, SP, LCE & Others | 1 | Preparation of Communication, Endorsements, Query and Comments on Audit Observation Memorandum (AOMs) | 4 hrs | Doreen Paulina S. Cordova, marieliz Abestano, Donalyn Baybay |
| Retirees / Resign from Service | 1 | Clearance for money accountabilities from City Government Service retirement/ separation | 1 min | Doreen Paulina Cordova, Marieliz Abestano, Bernardina Rowena Duran, Diega Ansok, Donalyn Baybay,Marlan Quan, Chelvier Kate Cadangan, Norie Corsame, /Judilyn Amarado |
| 2.2.2. PREPARATION OF REMITTANCES FOR WITHHELD AMOUNTS: PHILHEALTH AND BIR | ||||
| BIR | 1 | Preparation of BIR Remittance | 5 mins per transaction | Carlijoy Ycong, Chelvier Kate Cadangan |
| PHILHEALTH | 1 | Preparation of PHILHEALTH Remittance | 5 mins per transaction | Carlijoy Ycong |
3.0. REPORTORIAL REQUIREMENTS TO OVERSIGHT AGENCIES
City Accountant’s Office
2nd Floor, City Hall Building
Dumaguete City
Telephone No. (035) 225-2577; 422-9496
Head of Office – Doreen Paulina S. Cordova, CPA
SCHEDULE OF AVAILABILITY OF SERVICE:
Monday – Friday
8:00 AM – 5:00 PM
NO NOON BREAK
HOW TO AVAIL OF THE SERVICE:
| APPLICANT | STEP | OFFICE ACTIVITY | DURATION PER TRANSACTION | ACCOUNTING PERSONNEL |
| 3.1. SUBMISSION OF COMPLETE SET OF FINANCIAL STATEMENTS AND SCHEDULES | ||||
| COA | 1 | Submission of Complete Set of Financial Statement and Schedules | 2 days | Marieliz Abestano, Bernardina Rowena Duran, Donalyn Baybay |
| DILG | 2 | Submission of Quarterly FDPP Reports | 1 hr | Marieliz Abestano |
| SP & LCE | 3 | Submission of Complete Set of Financial Statement and Schedules | 1 day | Marieliz Abestano, Bernardina Rowena Duran, Donalyn Baybay |
| 3.2. POSTING TO THREE (3) CONSPICUOUS PLACES | ||||
| Public | 4 | Printing and Posting of FDPP Report | 1 day | Marieliz Abestano |
| 3.3. REPORTING COMPLAINTS TO OVERSIGHT AGENCIES | ||||
| COA | 1 | Verbal / Written Communication | 1 day | Doreen Paulina S. Cordova / Marieliz E. Abestano |
4.0. IN-HOUSE DEVELOPMENT OF A COMPUTERIZED ACCOUNTING SYSTEM AND MAINTENANCE
City Accountant’s Office
2nd Floor, City Hall Building
Dumaguete City
Telephone No. (035) 225-2577; 422-9496
Head of Office – Doreen Paulina S. Cordova, CPA
SCHEDULE OF AVAILABILITY OF SERVICE:
Monday – Friday
8:00 AM – 5:00 PM
NO NOON BREAK
HOW TO AVAIL OF THE SERVICE:
| APPLICANT | STEP | OFFICE ACTIVITY | DURATION PER TRANSACTION | ACCOUNTING PERSONNEL |
| 4.1. DESIGN AND INSTALLATION OF A COMPUTERIZED ACCOUNTING SYSTEM | ||||
| City Accountant’s Office | 1 | Receiving of Documents for Processing | ONE YEAR | Aldwin Parilla |
| 2 | Preparation of JEV (Processing & Bookkeeping), Journalization, Generation of RECAP & Printing | |||
| 3 | Posting to Subsidiary Ledger and General ledger | |||
| 4 | Preparation of Financial Statement | |||
| 5 | Incorporation of Negation and Carding data to the system | |||
| 4.2. MAINTENANCE OF THE COMPUTERIZED ACCOUNTING SYSTEM | ||||
| City Accountant’s Office | 1 | Regular System Back-Up on Accounting Files | MONTHLY | Aldwin Parilla |
| Regular Maintenance and Troubleshooting as the need arises | QUARTERLY OR AS THE NEED ARISES | |||