The City Accountant

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By Benjie R. Pangan

At Close Range

Sunday, June 22, 2014


ANOTHER MANDATORY position in the local government unit's operations is that of the Accountant. He takes care of the various accounting matters such as cash advances, liquidation remittances, reimbursements, payment of salaries, etc., and maintains a professional rapport with the auditors from the Commission on Audit.

In Mabalacat City, the accountant is Mr. Teodoro L. David with the Internal Control designate Mr. Dionisio S. Magbalot Jr.

From the Local Government Code, the following may be excerpted pertaining to the qualifications, powers and duties of the Accountant, viz: (a) No person shall be appointed Accountant unless he is a citizen of the Philippines, a resident of the local government concerned, of good moral character and a certified public account. He must have acquired experience in the treasury or accounting service 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 accountant; (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 LGU 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 operation of the LGU 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 LGU; (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 LGU 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; 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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Assisting Mr. David to keep the Accounting Office operating efficiently are: Ma. Lourdes P. Guinto, Asst. City Accountant, Gene G. Alfonso, May V. Aurelio, Marmy R. Basilio, Marilou S. Bondoc, Marilyn C. Catibo, Daniel C. Cervantes, Augusto M. Cordero, Cherry P. Cortez, Jose S. Crisostomo, Diana M. David, Christine Aileen C. Gacula, 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 June 23, 2014.

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