Embedded Files
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
Checklist of Requirements
Process
Process
Step 1
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
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
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
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
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
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
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
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
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