The accounting of barangay financial transactions shall be done by the accountant of the City/Municipality where the barangay

belongs. Recording in the barangay books shall be based on the registers together with summary reports submitted by the Barangay Record Keeper.

Receipts and Deposits
 Recording in the Summaries-

 Summary of Collections and Deposits (SCD)
 Collections and deposits by the BT as Treasurer of the

Barangay shall be recorded in the SCD daily or as transaction occurs;
 Issued OR including cancelled ones shall be recorded in

correct numerical sequence;

 Collections and remittances by the DBT recorded in the SCR shall also be recorded in the SCD of the BT daily or as transaction occurs. . Deposits shall be based on Validated Deposit Slip (VDS) Receipts and Deposits which shall be recorded as deposits are made.  Collections and remittances by the DBC recorded in the Summary of Collections and Remittances (SCR) shall also be recorded in the SCD of the BT daily or as transaction occurs.

the SCD shall be totaled. Receipts and Deposits  The daily sub-totals of the SCD shall be recorded in the Cash on Hand and in Bank Register (CHBReg) maintained by the BT. . The SCD shall be sub-totaled daily. balanced and ruled and submitted to the BRK supported by the duplicate copies of the Official Receipts (Ors) issued and the original of the VDS.  Weekly.

Receiptsbe totaled.  Receipt of the certified SCD and its supporting documents shall be acknowledged by the BRK. the SCD shall submitted to the BRK supported by the duplicate copies of the Official Receipts (Ors) issued and the original of the VDS. balanced and ruled and and Deposits  Weekly. and  The SCD shall serve as basis of the BRK in recording the weekly collections and deposits in the Cash Receipts and Deposits Register (CRDReg) .

RPT Receipts including cancelled ones shall be recorded in correct numerical sequence.  Issued Ors. B. Summary of Collections and Remittances  BT as deputized by the City/Municipal Treasurer  Collections of BT shall be recorded daily in the SCR-BT or as collection is made. CTC. .

which shall be acknowledged by the City/Municipal Treasurer in the appropriate portion of the SCR.000. remittance of collections shall be made at least once a week or as soon as collection reaches P5. . Summary of Collections and Remittances  Remittance of collections to the City/Municipal Treasurer shall be covered by a certified SCR supported by the duplicate copies of the issued Ors.00.B. For a barangay where the travel time to the City/Municipality is more than one day. and  Remittances shall be done daily.

 Collections of DBC as deputized by the SB shall be recorded daily in the SCR-DBC as collections are made. quantity issued and the total amount collected. showing the inclusive serial numbers (if available). and the BT in the appropriate portion of the SCR.  Issued Ors and AF with money value shall be recorded in batches   Remittances shall be done daily which shall be acknowledged by . Remittance of collections to the BT shall be covered by the certified SCR supported by duplicate copies of the Ors issued.

all collections shall be recorded by the BRK in the CRDReg using the SCD as reference.Recording in the Registers  The CHBReg shall be maintained by the BT to record the total collections and deposits daily based on the SCD. The CHBReg shall serve as the cashbook of the BT.  Weekly. The nature of collections shall be distributed in the special columns provided and those that cannot be matched with existing columns shall be recorded in the “Others” column. .

Recording in the registers  Direct deposits made by the DBM for share of the barangay in the IRA and remittance made by city/municipality for its share in the RPT covered by Credit Memos (CM) issued by the bank shall be recorded in the CHBReg and CRDReg. and  Interest earned on bank deposits as reflected in the bank statement (BnkS) shall be recorded in gross by the BT in the CRDReg to fully account for the receipts and deposits of the barangay.  .

Appropriations and Commitments  The following registries shall be maintained by the CCA/BRK for the five funds of the barangay by class and by object of expenditures:  RAC-General Fund  RAC-Calamity fund  RAC-20% Development Fund  RAC – SK Fund  RAC – GAD Fund .

Payroll.  Postings of commitments in the RAC shall be based on the amount of commitments/charges as certified in the DV. .  Commitments/Charges for PS. Contract/PR. FE and Capital Outlay shall be recorded in their respective RAC for the GF. MOOE.Appropriations and Commitments  Postings in the appropriations columns of the RAC shall be based on the General Appropriations Ordinance (GAO) of the barangay.

Appropriations and Commitments  Commitments/Charges against the Calamity Fund. shall be valid until fully spent or until the project is completed. . The balance. if any. 20% EDF. SK Fund and Gender Development Fund shall be recorded in their respective RAC with a detailed breakdown of expenditures. however. 20% Development Fund and SK Fund. MOOE.  The balance of appropriations for PS. shall be forwarded to the RAC of the following year. FE and CF shall be reverted/closed at the end of the year and shall not be made available for commitments/charges after the CY unless otherwise authorized to be retained as continuing appropriations and  Balance of appropriations for CO.

 All the checks issued shall be recorded daily by the BT in the SCkI.  Recordings shall be based on the original paid DVs/Payrolls supported with carbon copy of the checks issued and other supporting documents.Disbursements  Disbursements by Checks  All checks issued including cancelled ones shall be recorded by BT in correct numerical sequence in the Summary of Checks Issued (SCkI). .

.Disbursements  The SCkI shall be sub-totalled and recorded in the CHBReg daily. and  The SCkI shall be submitted to the BRK for recording in the Checks Disbursements Register (CkDReg) weekly.

 All payments out of cash advances for payroll shall be recorded by the BT/AO in the Summary of Cash Payments (SCP) based on the paid DVs/Payrolls.  Submission of the Summary of Cash Payments (SCP) to the BRK shall be supported with original paid DVs/Payrolls. Cash advances for payroll shall be recorded by the BRK in the Cash Disbursements Register (CDReg) based on the SCkI submitted by the BT. .

Disbursements out of cash advance for payroll  Liquidation of cash advances shall be supported by SCP and paid DVs/Payrolls. and  The BRK shall be responsible in recording transactions in the CDReg. .

dISBURSEMENTS  Disbursements out of cash advance for travel and special purpose/time-bound undertaking  Liquidation of cash advances shall be supported by Liquidation Report (LR) and pertinent documents. thru the BRK to serve as basis in recording the liquidation in the books. . and  The LR shall be submitted by the AO to the City/Municipal Accountant.

Disbursements out of Petty Cash Fund  All paid Petty Cash Vouchers (PCVs) shall be recorded in the Summary of Paid Petty Cash Vouchers (SPPCV) which shall be prepared by the PCF Custodian (PCFC) to report all payments made out of the PCF.  Replenishment of the PCF shall be supported with the SPPCV and all the paid PCVs supporting the entries in the SPPCV. .  The submission of SPPCV to the BRK shall be supported with original paid PCVs and their supporting documents.

.  Recording of payments in the PCFReg shall be based on the SPPCV. and  At year end. any unreplenished expenses recorded in the SPPCV shall be submitted to the BRK for submission to the City/Municipal Accountant for recording in the books.Fund  The establishment and replenishment of the PCF shall be recorded in the PCF Register.  The PCFReg which shall serve as the petty cash book shall be maintained by the BT/PCFC.

end .

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