Municipal Accounting Office

INOCENTES A. LAMAY, CPA

Municipal Accountant

Staff:

Lydia A. Lumacang – Senior Bookkeeper

Cecilita L. Mantica

Grezyl O. Abalos

Jose Mariel Talisic

I.  Functional Statement

Pursuant to section 474(b) of RA 7160, the Accountant shall take charge both of the accounting and internal audit services of the local government unit and shall:

1. Install and maintain an internal audit system in the local government unit;

2. Prepare and submit financial statements to the mayor and to the sanggunian;

3. Apprise the sanggunian and other local government officials on the financial condition and operations of the local government unit;

4. Certify to the availability of budgetary allotment to which expenditures and obligations may be properly charged;

5. Review supporting documents before preparation of vouchers to determine completeness of requirements;

6. Prepare statements of cash advances, liquidation, salaries, allowances, reimbursements and remittances pertaining to the local government unit;

7. Prepare statements of journal vouchers and liquidation of the same and other adjustments related thereto;

8. Post individual disbursements to the subsidiary ledger and index cards;

9. Maintain individual ledgers for officials and employees of the local government unit pertaining to payrolls, and deductions;

10. Account for all issued requests for obligations and maintain and keep all records and reports related thereto;

11. Prepare journals and the analysis of obligations and maintain and keep all records and reports related thereto;

12. Exercise such other powers and perform such other duties and functions as maybe provided by law or ordinance.

II. Objectives

1. To maintain an internal audit system of the local government unit;

2. To prepare and submit financial statements to the mayor and sanggunian;

3. To certify to the availability of budgetary allotments to which expenditures and obligations may be properly charged;

4. To apprise the sanggunian and other local government officials on the financial conditions and operations of the local government unit.

5 visitors online now
3 guests, 2 bots, 0 members