PROVISION OF INTERNAL CONTROL 2.

3.
Approved Payroll for the period
Obligation Request
AND ACCOUNTING SERVICES TO 4. Disbursement Voucher
BARANGAYS
D. Cash Advance for Travel and Special Purposes
1. Invitation Letter/Approved Letter Request
ABOUT THE SERVICE
2. Itinerary of Travel
Republic Act No. 7160 otherwise known as the “Local 3. Travel Order/Memorandum to Travel
Government Code of 1991” provides that the Accounting 4. Obligation Request
department shall take charge of both the accounting and 5. Disbursement Voucher
internal audit services of the LGU concerned and shall install
For more information please contact: and maintain an internal audit system and prepare and
Mercy G. Go, City Accountant I submit financial statements of the LGU concerned. The city **For special purposes, numbers 1-3 is not included**
Office to the City Accountant is composed of 59 barangays which as a basic political unit
Tel. No. (072) 888-69-01 local 129 & 133 is mandated under Section 384 of the Local Code “as the E. Liquidation
primary planning and implementing unit of government policies, plans, programs projects and activities 1. Liquidation Report
in the community.” Article IX-D, Section 2 par. (2) of the 1987 Philippine Constitution provides that, the 2. Original copy of official receipts, bus and plane tickets and other fees
Commission On Audit shall have the exclusive authority to promulgate accounting and auditing rules 3. Certificate of Appearance
and regulations. Barangays in the process of receipts and disbursements of public funds must conform 4. Copy of Itinerary of travel
with the basic accounting and auditing rules and regulations. To this effect comes the duty of the 5. Training Report
accounting office to monitor transactions of barangays and provide financial reports to the Commission 6. Certificate of travel Completed (Appendix B)
On Audit (COA).
F. Monetization of Leave Credits
WHO MAY AVAIL OF THE SERVICE 1. Certification of Earned Leaves
Barangay Officials of the 59 Barangays of the city. 2. Approved Payroll
3. Minutes of Meeting of the Sangguniang Barangay (SB) duly signed by the members of
REQUIREMENT the SB and Barangay Secretary
4. Obligation Request
A. Purchase of Equipment, Furniture & Fixtures, Supplies and Materials. 5. Disbursement Voucher
1. Purchase Request
2. Purchase Order G. Cash Gifts and other benefits
3. Canvass for at least 3 suppliers 1. Approved Payroll
4. Abstract of Canvass 2. Obligation Request
5. Bill of Materials/Agency Estimates (for purchase of materials) 3. Disbursement Voucher
6. Bidding Documents (if through bidding*) 4. Barangay Resolution (for Other Benefits)
7. Original Copy of Charge Invoice/Supplier’s Invoice
8. Acceptance and Inspection Report H. Infrastructure Projects
9. Memorandum Receipt (MR) (For Capital Expenditures) 1. By CONTRACT (for Projects which cost Php 50,000.00 and above)
10. Obligation Request a. Bidding documents
11. Disbursement Voucher b. Bill of Quantities/ Estimates
*Purchases amounting to Php 50,000.00 and above are subject to public bidding. c. Plan and specifications
d. Barangay and BAC Resolution
B. Payment of utilities, internet subscription and other related transactions. e. Notice of Bidding
1. Original Statement of Billing
f. Abstract of Bids
2. Obligation Request
g. Notice of Award
3. Disbursement Voucher
h. Contract duly notarized
i. Notice to Proceed
C. Honorarium and Salary of Barangay Staff
j. Bidders/Performance/Surety Bond
1. Daily Time Record (DTR) – for salary
k. Statement of Work Accomplished (SWA)
1
 l. Certificate of Project Completion and Acceptance Simple transactions
m. Inspection Report (B-G)
n. Pictures of Project (Before, During and After the Contruction)
o. Obligation Request Complex transactions
30 minutes
p. Disbursement Voucher (A&H)
q. Warranty Security (Final Payment) Preparation of
Administrative Aide III
Accountant’s Advice for 7 minutes
/Administrative Aide
2. By ADMINISTRATION (for Projects which cost below Php 50,000.00) Check Disbursement
VI
A. Payment of Materials
1. Purchase Request Final review and
2. Purchase Order approval 10 minutes City Accountant
3. Canvass for at least 3 suppliers
Release of
4. Bill of Quantities/ Estimates Received the Administrative Aide III
corresponding
5. Abstract of Canvass 2 duly processed 3 minutes /Administrative Aide
documents to barangay
document VI
6. Original Copy of Charge Invoice/Supplier’s Invoice treasurers
7. Acceptance and Inspection Report
8. Obligation Request
9. Disbursement Voucher
B. Payment of Labor
1. Approved Payroll
2. Inspection Report
3. Pictures of Project (at least 3)
4. Obligation Request
5. Disbursement Voucher

FEE
 FREE SERVICE

SCHEDULE OF SERVICE AVAILABILITY

Monday to Friday
8:00 AM to 5:00 PM

HOW TO AVAIL OF THE SERVICE

AS THE CLIENT, THE RESPONSIBLE IT WILL PERSON(S)

STEP
YOU: OFFICE WILL: TAKE YOU: RESPONSIBLE
The City Budget will
record the voucher and
Submit voucher
determine the balance
with complete Administrative Aide III
of appropriation 5 minutes
supporting Administrative Aide VI
documents
1 Receives the voucher
properly signed
and complete
by authorized
supporting documents
officials of the
Verify and process the Administrative Aide III
barangay
voucher and supporting 20 minutes /Administrative Aide
documents VI