LGU- SAN SEBASTIAN

OFFICE OF THE MUNICIPAL ACCOUNTANT

ADMINISTRATIVE ORDER NO. 23 COMPLIANCE REPORT TEMPLATE

(1) NAME OF DEPARTMENT/AGENCY/LGU: OFFICE OF THE MUNICIPAL ACCOUNTANT_____

(2) SUBMITTED UPDATED CITIZEN’S CHARTER TO ARTA ON JULY 25, 2020: [ / ] Yes [ ] No

(3) LIST OF ALL FRONTLINE SERVICES AND CORRESPONDING LEGAL BASIS

LEGAL BASIS OFFICE/AGENCY REGULATIONS
GOVERNMENT Governing Law(s) Specific Provision in the Issuance/Policy Date of Effectivity Other Issuances/Policies it Effectively
SERVICE (Number and Short Title)1 Governing Law(s) as Title Repeals/Amends
Basis2
1. Submission COA Circular No. 2012-005 COA Circular No. 2012- Dated The Circular took
of dated December 7,2012 005 dated December December effect fifteen (15)
Revocation of COA 7,2012 section 3.0 7,2012; January days after its
Disbursement 30, 2019
Circular No. 2009-008 Submission to the publication in the
Vouchers
dated November 9, 2009, Accountant and tl1e Official Gazette or
(Barangay and Prescribing the Use Auditor in a newspaper of
2

Transactions) of Punong Barangay's 3.1. Within ten (10) General

Certification (PBC) and
COA Auditor's Advice
(CAA) and COA Circular No.
2019-001 Dated January 30,
2019
days after the end of circulation.
the month, the BT shall
prepare a TL and submit
to the City/Municipal
Accountant the original
copies of the DVs signed

1
Number and short title of the governing law which mandates and gives power to the agency or LGU to regulate and/or offer the service
2
Cite section number and quote provision identified in the governing law
LGU- SAN SEBASTIAN
OFFICE OF THE MUNICIPAL ACCOUNTANT

by the payee together

with its corresponding
SDs, and duplicate
copies of the checks
and PBC issued for
recording in the books
of accounts and the
preparation of barangay
financial statements.
2. Payment to RA 9184 Government RA 9184, RA 9184 RA 9184 January GPPB Issuances;
Suppliers Procurement Reform Act, , GPPB Issuances, COA January 10, 26, 2003 GAM for LGUs
Alternative Mode LGU-NGAS COA Circular Circular 2012-001 2003;
of Procurement No. 2002-003, GPPB Documentary
(Catering Services) Issuances, COA Circular Requirements, LGU-NGAS COA Circular COA Circular 2012-
2012-001 Documentary COA Circular No. 2002- 2012-001 001 Documentary
Requirements 003 Volume 2 Chapter 2 Documentary Requirements June
sections 30, 31, 32,37,38 Requirements 29, 2012
Dated June 20,2002 dated June 14,
2012,

LGU-NGAS LGU-NGAS COA

COA Circular Circular No. 2002-
2

No. 2002-003 003 effective

Dated June immediately.
20,2002

3. Payment to RA 9184 Government RA 9184, LGU-NGAS RA 9184 RA 9184 January GPPB Issuances;
Suppliers Procurement Reform Act, COA Circular No. 2002- January 10, 26, 2003 GAM for LGUs
Alternative Mode LGU-NGAS COA Circular 003 Volume 2 Chapter 2 2003;
of Procurement No. 2002-003, GPPB sections 30, 31, 32,37,38
(Construction Issuances, COA Circular Dated June 20,2002, COA Circular COA Circular 2012-
Supplies/Materials 2012-001 Documentary GPPB Issuances, COA 2012-001 001 Documentary
) Requirements, Circular 2012-001 Documentary Requirements June
LGU- SAN SEBASTIAN
OFFICE OF THE MUNICIPAL ACCOUNTANT

RA 7160 Local Government Documentary Requirements 29, 2012

Code of 1991 Requirements dated June 14,
RA 7160 Local 2012,
Government Code of 1991
functions and LGU-NGAS
responsibilities of COA Circular LGU-NGAS COA
Accountable Officers No. 2002-003 Circular No. 2002-
Dated June 003 effective
20,2002 immediately.

RA 7160 Local RA 7160 Local

Government Government Code of
1991 January 1,
1992
4. Issuance of BIR laws, rules and BIR laws, rules and
Certificate of regulations regulations related to
Income Tax Certificate of Income Tax
Withheld from Withheld from Employees
Employees

5.Issuance of If for loan purposes, related

bank laws, rules and
2

Certificate of Net
Take Home Pay regulations.
6.Processing of LGU-NGAS COA Circular LGU-NGAS COA Circular LGU-NGAS LGU-NGAS COA GAM for LGUs
Cash Advance No. 2002-003 No. 2002-003 Volume 2 COA Circular Circular No. 2002-
(Training , COA Circular 2012-001 Chapter 2 sections 30, 31, No. 2002-003 003 effective
Exp./Registratio Documentary Requirements, 32,37,38, 39 Dated June immediately.
n Fee) RA 7160 Local Government Dated June 20,2002; RA 20,2002
Code of 1991 7160 Local Government
Code of 1991 functions COA Circular COA Circular 2012-
and responsibilities of 2012-001 001 Documentary
Accountable Officers Documentary Requirements June
LGU- SAN SEBASTIAN
OFFICE OF THE MUNICIPAL ACCOUNTANT

Requirements 29, 2012

dated June 14,
2012

RA 7160 Local RA 7160 Local

Government Government Code of
Code of 1991 1991 January 1,
1992
7. Processing of LGU-NGAS COA Circular LGU-NGAS COA Circular LGU-NGAS LGU-NGAS COA GAM for LGUs
First Salary No. 2002-003 No. 2002-003 Volume 2 COA Circular Circular No. 2002-
, COA Circular 2012-001 Chapter 2 sections 30, 31, No. 2002-003 003 effective
Documentary Requirements, 32,37,38, 39 Dated June immediately.
RA 7160 Local Government Dated June 20,2002, 20,2002
Code of 1991 RA 7160 Local
Government Code of 1991 COA Circular COA Circular 2012-
functions and 2012-001 001 Documentary
responsibilities of Documentary Requirements June
Accountable Officers Requirements 29, 2012
dated June 14,
2012

RA 7160 Local RA 7160 Local

2

Government Government Code of

Code of 1991 1991 January 1,
1992
8. Processing of LGU-NGAS COA Circular LGU-NGAS COA Circular LGU-NGAS LGU-NGAS COA GAM for LGUs
Last Salary No. 2002-003 No. 2002-003 Volume 2 COA Circular Circular No. 2002-
, COA Circular 2012-001 Chapter 2 sections 30, 31, No. 2002-003 003 effective
Documentary Requirements, 32,37,38, 39 Dated June immediately.
RA 7160 Local Government Dated June 20,2002, 20,2002
Code of 1991 RA 7160 Local
Government Code of 1991 COA Circular COA Circular 2012-
LGU- SAN SEBASTIAN
OFFICE OF THE MUNICIPAL ACCOUNTANT

functions and 2012-001 001 Documentary

responsibilities of Documentary Requirements June
Accountable Officers Requirements 29, 2012
dated June 14,
2012

RA 7160 Local RA 7160 Local

Government Government Code of
Code of 1991 1991 January 1,
1992
9. Processing of LGU-NGAS COA Circular LGU-NGAS COA Circular LGU-NGAS LGU-NGAS COA GAM for LGUs
Last Salary Due No. 2002-003 No. 2002-003 Volume 2 COA Circular Circular No. 2002-
to Heirs of , COA Circular 2012-001 Chapter 2 sections 30, 31, No. 2002-003 003 effective
Deceased Documentary Requirements, 32,37,38, 39 Dated June immediately.
RA 7160 Local Government Dated June 20,2002, 20,2002
Code of 1991 RA 7160 Local
Government Code of 1991 COA Circular COA Circular 2012-
functions and 2012-001 001 Documentary
responsibilities of Documentary Requirements June
Accountable Officers Requirements 29, 2012
dated June 14,
2012
2

RA 7160 Local RA 7160 Local

Government Government Code of
Code of 1991 1991 January 1,
1992

10. Processing of LGU-NGAS COA Circular LGU-NGAS COA Circular LGU-NGAS LGU-NGAS COA GAM for LGUs
Terminal Leave No. 2002-003 No. 2002-003 Volume 2 COA Circular Circular No. 2002-
LGU- SAN SEBASTIAN
OFFICE OF THE MUNICIPAL ACCOUNTANT

Benefits , COA Circular 2012-001 Chapter 2 sections 30, 31, No. 2002-003 003 effective
Documentary Requirements, 32,37,38, 39 Dated June immediately.
RA 7160 Local Government Dated June 20,2002, 20,2002
Code of 1991 RA 7160 Local
Government Code of 1991 COA Circular COA Circular 2012-
functions and 2012-001 001 Documentary
responsibilities of Documentary Requirements June
Accountable Officers Requirements 29, 2012
dated June 14,
2012

RA 7160 Local RA 7160 Local

Government Government Code of
Code of 1991 1991 January 1,
1992
2