Processing of First Salary/ Other Personal Service Item

Processing of First Salary/ Other Personal Service Item

To safeguard the use and disposition of the Municipal Government’s assets and to determine its liabilities from claims, pre audit is undertaken by the Municipal Accountant to determine that all necessary supporting documents of the vouchers/claims are submitted.


Office or Division: Office of the Municipal Accountant


Classification: Simple

Types of Transaction: G2C- Government to Citizens

G2G- Government to Government


Who may avail: MGO Employees and Barangay

Checklist of Requirements

Process

Step 1

Official or employee submits Disbursement Vouchers (DV) together with supporting documents.

AGENCY ACTION
 Accounting staff receives and records DV and assigns number on DV

Fees to be Paid: None


Processing Time : 5 minutes

Person Responsible:
Senior Bookkeeper

Data Controller I

Mgmt. & Audit Analyst III

Office of the Municipal Accountant

Step 1.1

AGENCY ACTION
 Accounting staff checks allotment control if obligation is backed up by available fund

Fees to be Paid: None


Processing Time : 5 minutes

Person Responsible:
Senior Bookkeeper

Data Controller I

Mgmt. & Audit Analyst III

Office of the Municipal Accountant

Step 1.2

AGENCY ACTION
 Accounting staff reviews/ processes Disbursement Voucher and Supporting documents for completeness

Fees to be Paid: None


Processing Time : 10 minutes

Person Responsible:
Senior Bookkeeper

Data Controller I

Mgmt. & Audit Analyst III

Office of the Municipal Accountant

Step 1.3

AGENCY ACTION
 Accounting staff returns to client’s office DV if not complete

Fees to be Paid: None


Processing Time : 5 minutes

Person Responsible:
Senior Bookkeeper

Data Controller I

Mgmt. & Audit Analyst III

Office of the Municipal Accountant

Step 1.4

AGENCY ACTION
Accounting staff prepares Journal Entry Voucher (JEV)

Fees to be Paid: None


Processing Time : 5 minutes

Person Responsible:
Senior Bookkeeper

Data Controller I

Mgmt. & Audit Analyst III
Office of the Municipal Accountant

Step 1.5

AGENCY ACTION
 Municipal Accountant signs JEV

Fees to be Paid: None


Processing Time : 1 minute

Person Responsible:
Municipal Accountant

Office of the Municipal Accountant

Step 1.6

AGENCY ACTION
Municipal Accountant inspects the completeness of attachments and sign Disbursement Voucher

Fees to be Paid: None


Processing Time : 3 minutes

Person Responsible:
Municipal Accountant

Office of the Municipal Accountant

Step 1.7

AGENCY ACTION
Accounting staffs releases DV to the Treasurer’s Office for issuance of check.

Fees to be Paid: None


Processing Time : 5 minutes

Person Responsible:
Senior Bookkeeper

Office of the Municipal Accountant

TOTAL:

FEES TO BE PAID: NONE

PROCESSING TIME: 39 minutes