The City Accountant

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By Benjie R. Pangan

At Close Range

Thursday, May 8, 2014


PER provisions of the Local Government Code of 1991, the following are the qualifications, powers and duties of the Accountant: (a) No person shall be appointed accountant unless he is a citizen of the Philippines, a resident of the local government unit concerned, of good moral character and a certified public accountant. He must have acquired experience in the treasury or accounting services for at least five (5) years in the case of the provincial or city accountant and three (3) years in the case of the municipal government.

The appointment of an accountant is mandatory for the provincial, city and municipal governments.

(b) the accountant shall take charge of both the accounting and internal audit services of the local government unit concerned and shall: (1) Install and maintain an internal audit system in the local government unit concerned; (2) Prepare and submit financial statements to the governor or mayor, as the case may be, and to the sanggunian concerned; (3) Apprise the sanggunian and other local government officials on the financial condition and operations of the local government unit concerned; (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 ledgers and index cards; (9) Maintain individual ledgers for officials and employees of the local government unit pertaining to payrolls and deductions; (10) Record and post in index cards details of purchased
furniture, fixtures and equipment, including disposal thereof, if any; (11) Account for all issued requests for obligations and maintain and keep all records and reports related thereto; (12) Prepare journals and the analysis of obligations and maintain and keep all records and reports
related thereto; and (13) Exercise such other powers and perform such other duties and functions as may be provided by law or ordinance.

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The City Accountant of Mabalacat is Teodoro L. David and he meets with representatives of the Commission on Audit regularly. He is a member of several task forces and is an original member of the Technical Working Group which prepared the spadework toward the creation of the City of Mabalacat.

The Accounting staff is composed of Gene G. Alfonso May V. Aurelio, Marmy R. Basilio, Marilou S. Bondoc Marlyn C. Catibo, Daniel C. Cervantes, Augusto M. Cordero Cherry P. Cortez, Jose S. Crisostomo, Diana M. David
Christine Aileen C. Gacula, Ma. Lourdes P. Guinto Lani A. Manaloto, Cristina A. Nabong, Nympha G. Policarpio, Amante M. Sagum, Yolanda D. Serrano Rowena G. Victoria and Robby A. Yutuc.

Published in the Sun.Star Pampanga newspaper on May 09, 2014.

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