Time Duration

Activity NARRATIVE
Flow PROCEDURE OF ACCOUNTING DEPARTMENT
Responsibility ON PAYROLL PROCESSING
Details/Remarks No. of No. of
Mins. Days
Regional Office - Chief Reviews and signs DVs, JEVs and all supporting 30
Receives billing statement Regional Office – Chief Receives and prints billing statement (thru email) 60
Corp. Accountant A/SG21 documents as to completeness and correctness of mins.
from other agencies for Corp. Accountant/SG21 from other agencies for payroll deductions. mins.
amount, funding and accounting entries.
payroll deductions. A. GSIS – contributions & loans
B. HDMF – loans
Updates external loan/ Regional Office - Financial Updates all mandatory deductions (personal 1 day
deduction file. Planning Spec. B/SG18 share)/loans file of district and regional employees.
A. Philhealth – based on premium contributions
table (2.75% of basic monthly salary)
B. GSIS – 9% basic monthly salary (PS) & loans
C. HDMF – P100/month (PS) & loans
D. BIR – based on withholding tax table (0%-35%)
E. NHMFC – loans
F. NHA Trust Fund – loans
G. CUE – P210/quarter (union dues)
H. EMPC – loans
I. PFAI – 3% of basic monthly salary (PS) & loans
Consolidation of income and Regional Office – Admin. Consolidates income and all types of mandatory 2 days
deductions/loans. Services Officer A/SG16 deductions and loans including PFAI, CUE, NHMFC,
EMPC, NHA Trust Fund, etc.
Printing of payrolls. Prints payrolls of district and regional employees.
Validates payroll of regional Validates, reviews and initials payroll of regional
employees. employees as to attendance, salaries and
deductions.
Note: Payroll (Annex A) Signatories (3 copies)
Attested By (As to Actual Services Rendered) - District/Regional Manager/SG25/27
Certified Correct (As to Payment of Services Rendered) - Admin. Serv. Off. A /SG16
Certified Correct (As to Deductions) - Chief Corp. Accountant/SG21
Certification (As to Actual Payment Received) - Cashiering Serv. Chief A/SG22
Certifies payroll of regional Regional Manager/SG27 Certifies payroll of regional employees as to 10
employees. correctness and endorses for DV preparation. mins.
Transmits payroll of district Regional Office - Liaison/ Transmits printed payroll of district employees to 1 day
employees to district offices. Admin. Aide/SG4 district offices for confirmation/validation.
Receives payroll of district District Office - Liaison/ Receives and records in the log-book payroll of 5 mins.
employees. Admin. Aide/SG4 district employees.
Validates payroll of district District Office – Admin. Validates, reviews and initials payroll of district 60
employees. Services Officer A/SG16 employees as to attendance, salaries and mins.
deductions.
Certifies payroll of district District Manager/SG25 Certifies payroll of district employees as to 10
employees. correctness and endorses to regional office for DV mins.
preparation.
Reviews and signs DVs, JEVs
and all supporting
documents.
Signs and approves DVs for Regional Manager/SG27 Signs and approves DVs for payment. 10
payment. mins.

Insert Treasury Dept's. Narrative

Records Check Disbursement Regional Office - Financial Records Check Disbursement to Check 10
to Check Disbursement Planning Spec. B/SG18 Disbursement Journal (CKDJ) and assigns JEV mins.
Journal (CKDJ) number.
Receives validated FTLA with Receives validated FTLA with corresponding debit
corresponding debit advice, advice, paid DVs, and other supporting
paid DVs, and other documents, records to General Journal (GJ) and
supporting documents. assigns JEV number.
Records in the books of Regional Office - Chief Records and posts transactions in the General and 30
accounts and prepares Corp. Accountant A/SG21 Subsidiary Ledger, prepares Financial Statements mins.
Financial Statements and and other reportorial requirements and submits to
Reports. COA and other concerned agencies.

-End of the process -