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Provincial Accounting Office

Profile

 

Provincial Accounting Office Profile

 

 

 VISION

          The Provincial Accounting Office consistently and continuously provides exemplary and professional accounting and internal audit services through its innovative, untiring and efficient employees dedicated to true public service.

 

 

MISSION

         We aim to provide ACCURATE, TIMELY and RELIABLE financial records and reports, ensure compliance with prescribed rules and regulations, and provide control for economical, effective and efficient utilization of the resources of the Provincial Government of Laguna.

1.          Value Statement

The Provincial Accounting Office takes charge of both the accounting and internal audit services as mandated under Sec. 474 of R.A. 7160, also known as the Local Government Code of 1991.Relative thereto, this office prepares and regularly submits and reports on the financial condition and the results operations of the Provincial Government of Laguna for the information of the Governor, Sangguniang Panlalawigan and other agencies concerned. In addition, it monitors and evaluates the spending activities of this unit to keep within the bounds of law and regulations and thereby maintain the standards of economy, efficiency and effectiveness. It also controls the acts of officials and employees in the receipt, disposition and utilization of funds and property.

2.          Strategic Objectives (as defined in the Agency Strategic Plan) 

 a.      Systematic processing of disbursement vouchers, payrolls, liquidation report in accordance with prescribed laws, rulues and regulations.

 b.    Use of electronic New Government Accounting System (e-NGAS) in the preparation of financial statements in accordance with generally accepted accounting principles.

 c.            Timely preparation and remittance of premiums and other deductions to GSIS, BIR, Philhealth and PAG-IBIG and other creditor agencies through electronic Filing and Payment System (EFPS) , electronic Remittance Files (ERF) and the adoption of systematic procedures.

d.        Strict implementation of established internal control systems and procedures. Continuing evaluation of established internal control systems and procedures with the end-in view of applying innovations to correct loopholes.

e.    Continuing professional education through trainings and seminars to continually empower individuals for the enhancement of organizational development and competencies.

 

 

 FUNCTIONS

The Office of the Provincial Accountant takes charge of the internal audit, remittance and accounting services of the Provincial Government of Laguna (PGL).

Internal Audit Division

  1. Establish internal audit procedures as planned for the guidance of auditing staff.

  2. Conduct regular meetings with the auditing and remittance division for updates on prescribed rules and regulations and other laws and policies.

  3. Check correctness of computations and completeness of supporting documents of disbursement vouchers, payrolls and liquidation reports.

  4. Verify obligation of allotment for purposes indicated in disbursement vouchers.

  5. Review contracts of security services, prisoner’s subsistence and janitorial services and infrastructure projects.

  6. Act on recommendations cited in the Audit Observation Memoranda and in the Annual Audit Report pertaining to pre-audit of disbursement vouchers, payrolls and liquidation reports

  Disbursement Process (Cash Advance, Liquidation, voucher and payroll for salaries, overtime, TEV, perdiem, reimbursement, goods, consultancy services and infrastructure)

Tax and Remittance Division

  1. Prepare monthly Summary of Remittances of PGL.

  2. Prepare and review disbursement vouchers to remit trust liabilities to creditor agencies.

  3. Prepare and transmit Electronic Remittance File as required by the GSIS/PHIC/HDMF.

  4. Prepare and submit Alphabetical List of Employees from Whom Taxes were Withheld (ALPHALIST).

  5. Certify BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld).

  6. Prepare and issue certificates of remittances made to creditor agencies.

  7. Check and monitor completeness of remittances made in coordination with Internal Audit and Accounting Divisions. 

              Issuance of Certificate of Remittance.

 

 

Accounting Division

  1. Establish accounting procedures for guidance of Electronic New Government Accounting System (e-NGAS) users.

  2. Prepare and submit statements and reports on the financial position and operation of the PGL for the information of the Governor, the Provincial Board, other agencies and the general public.

  3. Prepare and issue certificates and clearances such as Cash Advance Accountabilities and Certificates of Availability of Funds.

  4. Prepare monthly bank reconciliation statements and quarterly reconciliation statements of accounting and treasury books of all the depository accounts of the PGL.

  5. Act on recommendations cited in the Audit Observation Memoranda and in the Annual Audit Report pertaining to accounting.

  6. Formulate, develop and implement policies and procedures that may be adopted regarding accounting services.

  7. Prepare, review and approve journal entry vouchers (JEV’s) to record financial transactions. 

Preparation of Journal Entry Vouchers

 

 

Administrative Division

  1. Prepare annual budget and project procurement management plan of accounting department.

  2. Monitor, check and verify employees’ daily attendances.

  3. Prepare and submit reports of employees’ tardiness and absenteeism.

  4. Prepare and consolidate office reports pertaining to personnel.

  5. Maintain inventory file of equipment of Accounting Office.

  6. Prepare documents for procurement of office supplies and equipment and prepares appropriate documents pertaining to distribution of supplies and equipment to employees.

  7. Record and file incoming and outgoing letters, communication, memoranda, office reports and other official documents.

  8. Maintain personnel files.

  9. Maintain cleanliness and orderliness of the office.