ADMINISTRATIVE AND FINANCE DEPARTMENT
Accounting Division
Preparation of BIR / GSIS / PAG-IBIG / PHILHEALTH/ SURECCO/Other Remittances
Financial Budget & Treasury
Financial Analyst lI Chief Accountant
Analyst l Division
Reviews/ Controls Remittance list
Forwards payroll deductions For GSIS : any salary or loan
Prepares/Prints Remittance adjustments, prepares ARA
Lists based from payroll
Prepares voucher
Store data on magnetic disk w/ gen- Obligates the remittances;
erated report of remittance for GSIS/ Certifies Remittance List
Prepares BUR.
PAG-IBIG/PHILHEALTH
Amendments on SOP A
1. Vouchers/payrolls are forwarded to Accounting division for pre-audit after these are obligated by Budget and Treasury division.
2. Pre-audited vouchers/payrolls are then submitted to the Manager III—Administrative and Finance Department for approval
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ADMINISTRATIVE AND FINANCE DEPARTMENT
Accounting Division
Preparation of SRA Employees Payroll
HRD / SURECCO/GSIS/PAG-
IBIG/PHILHEALTH/ BACOLOD Financial Financial Budget & Treasury
Clerk III HRD
Accounting Section/ Financial Analyst II Analyst I Division
Analyst I/ Financial Analyst II
Forwards notice of salary
adjustments/step
increment; Billings from Receives list of
adjustments / payroll
Summarizes loan deductions Encodes data
GSIS/PAG-IBIG premiums from GSIS/Pag-Ibig Prints draft payroll
& other loan deductions/ deductions
remittance lists, AR
(LWOP/PLDT/GLOBE/
SMART/others)
Review/validates data
inputs draft payroll
Ok? No Revises/Finalizes
Payroll
Yes
Validates data input & Obligates Payroll
Certifies on services Prepares BUR
rendered by the SRA
employees
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ADMINISTRATIVE AND FINANCE DEPARTMENT
Accounting Division
Disbursement Voucher (DV) / Payroll / Purchase Order (PO)/ Job Order (JO)
Financial Financial Manager III
Budget Clerk III Accountant II Chief Accountant
Analyst II Analyst I (Admin. & Finance)
A
Assists in the Pre-audits of
Disbursement Voucher/
Receives & records payroll.
Forwards Budget Utilization Pre-audits
documents: Journalizes entries Attaches DV with BIR FORM
Request (BUR) w/ Disbursement
Disbursement. on disbursement 2306/2307 –In case payment
Disbusement Voucher/Payroll/ Voucher/payroll
Purchase Order (PO)/Job
Voucher/ voucher/ for Suppliers.
Order (JO) payroll/PO/JO payroll Forwards payroll/payslips/
remittance list of deduction to
SRA Bacolod Accounting.
Prepares pay slip for QC
payroll & Registry for ATM Approves
Payroll.
Yes and certifies :
Document Type:
DV / PAYROLL ? 1) Disbursement
Vouchers & attached
BIR Forms, if any,
2) Payrolls/ PO/ JO
No Assists in the Pre-audits
Pre-audits PO/JO of PO/JO
Records and releases
vouchers/payrolls/PO’s/
JO’s Approves and signs
documents
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ADMINISTRATIVE AND FINANCE DEPARTMENT
Accounting Division
Bookkeeping
- Report of Collection & Deposits (RCD)/ Report of Check Issued (RCI) / Report of Cash Disbursement-Disbursing Officer (RCDDO)/Journal of
Bills Rendered
Treasury/ SPRO/ Chief Senior
Clerk III Bookkeeper Accountant II Accountant III Accountant IV
LBP Accountant Bookkeeper
Forwards reports on
Receives, logs &
collection & deposit/
forwards Reports
checks issued/journal
of bills rendered/cash
disbursement
(liquidations)/daily
online collection liens Reviews/ Validates/ review
Report of Yes Certifies as to the Posts to
summarizes reports
Collection & working Posts to the
Deposits codes & amounts correctness of the
Analyzes Journals paper general ledger
Prepares journal Report/JEV
Prepares JEV
No
Report of Check Reviews/ summarizes
Issued/Journal of Yes codes & amounts
Bills Rendered Prepares journal
Reviews/ summarizes/
No
verifies codes/amounts
Prepares journal
REPORTS:
Reports of Collection & Deposits (RCD)
Reports of Check Issued (RCI)
Report of Cash Disbursement – Cash Disbursing Officer (RCCDO)
Journal of Bills Rendered
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ADMINISTRATIVE AND FINANCE DEPARTMENT
Accounting Division
Preparation of Journal of Bills Rendered (JBR)
General Services/
Manager III,
Laboratory/Other Clerk III Bookkeeper Accountant II Chief Accountant Records Section
Admin. & Finance
Units
Review s
mathematical
Receives computations
Forwards Statement Prepares Billing Certifies the Billing
statement of
of Account for billing Statement Statement
billing Summarizes/Prepares
monthly report on the
bills rendered
Releases Billing
Statement to billed
offices/companies
Logs/releases Billing Approves the billing
Forwards to Accounting
Statement statement
Div. the
acknowledgement copy
of the Billing Statement
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ADMINISTRATIVE AND FINANCE DEPARTMENT
Accounting Division
Preparation of Journal Entry Voucher (JEV)
Accounting Section/ Manager III,
Administrator/
Treasury Division/ Accountant IV Senior Bookkeeper Chief Accountant Admin. & Finance
Deputy Administrator
other units/offices Dept.
Forwards automatic debit 1) Journalizes ADA/ interest
advise (ADA)/bank earned from SRA bank
passbook treasury bills, account/ T-bills Posts to the Checks / verifies JEV and
adjustments, accounting General Ledger accounting entries
2) Corrections/ adjustments
entries/ correction of on accounting entries
premiums
Approves the
Is transaction Yes Reviews the JEV for
thru ADA? notation/ validation Journal Entry Voucher
(JEV)
No
Certifies/ approves JEV
Generates Monthly
Summary Report (JEV)
Submits to COA
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ADMINISTRATIVE AND FINANCE DEPARTMENT
Accounting Division
Preparation of Financial Statement (FS)
Manager III,
Accountant IV Bacolod Administrator/ Deputy COA/ Various SRA
Clerk III Accountant IV Chief Accountant Admin. & Finance
Accounting Section Administrator Department
Dept.
Forwards validated Consolidates/prepares
Certifies as to the
Trial balance, Trial Balance (TB)/
Receives Trial Balance correctness of the
Schedule of Income Balance sheet/ Income
and Financial Reports financial statement &
and Expenses statement/ Schedule of
supporting schedules
income & expenses
Releases FS for review Reviews FS for
Approves FS
and approval notation/ validation
Receives Approved FS
Receives Financial
Prepares Transmittal for
Statements
submission
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ADMINISTRATIVE AND FINANCE DEPARTMENT
Accounting Division
Bank Reconciliation Statements
Treasury / Landbank of Chief
Clerk III Accountant III Accountant IV COA
the Philippines Accountant
Analyzes & reconciles individual account
Forwards Passbook/Bank against subsidiary ledger (cash account) &
Statement Bank Statement/passbook
Prepares adjusting Reviews Adjusting
Certifies JEV &
With Yes Entries & Bank Entries/Bank
adjustment? Reconciliation Reconciliations bank reconciliation re-
Report ports
and prepares JEV
Prepares bank
No reconciliation
reports
Receives Bank
Files and release Reconciliation
Statement
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ADMINISTRATIVE AND FINANCE DEPARTMENT
Accounting Division
ATM Payroll System
Budget & Treasury Manager III Administrator III Landbank of
Clerk III Financial Analyst I Chief Accountant
Division Admin. & Finance Deputy Administrator the Philippines
Adjustments due to
refund of GSIS/Pag-Ibig Signs ATM payroll
Inputs adjustment
loan/Premium; registry / certifies funds
overpayment; usage of & correction* on
ATM Payroll availability
gov’t vehicles (those w/
RATA) are effected on Generates Report
the 30th ATM payroll.
Stores data on magnetic
disk w/ generated report
for LBP Prepares Authority Debit Initials on ADA Signs/Approves ATM
Advice (ADA) & Payroll Registry
Head Budget & Treasury Signs/Approves ATM & ADA
Forwards ATM Payroll Reg- Div. signs on ADA Payroll Registry
istry w/ diskette
Receives/validates ADA &
Payroll Registry w/ diskette
Forwards Approved ADA
& Credits salary to
& ATM Payroll Registry
individual LBP ATM Payroll
w/ Diskette to LBP
account of SRA Employees
* Adjustments due to refund of GSIS/Pag-ibig loan/premium; over payments;
usage of government vehicle (those w/ RATA) are affected on the 30th ATM
payroll.
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ADMINISTRATIVE AND FINANCE DEPARTMENT
Accounting Division
Account Analysis & Reconciliation
Accountant IV/III
Accounting Specialist II
Accounting Section Financial Analyst I Chief Accountant Accountant IV Senior Bookkeeper
Bookkeeper II/I
Clerk
Analyzes & posts transactions to subsidiary
Forwards JEV ledger
Reconciles and analyzes Subsidiary Ledger
against General Ledger
Prepares Certifies and approves Posts to Working
With Yes Adjusting JEV Paper Post to GL
Adjustments?
entries
Generates Subsidiary/
No Account schedule
In-Charge of the following accounts:
FINANCIAL ANALYST I - Receivables due to BIR Account.
ACCOUNTING SPECIALIST II—Property, Plant & Equipment / Inventory Account
- Account Schedule includes PPE schedule which will be the basis in the preparation of depreciation and PPE physical inventory in coordination with the Property & Procurement Section
ACCOUNTANT III—Cash advances/ Disbursing Officers
ACCOUNTANT IV—Trust funds from DA/ Other agencies; other receivables/payable accounts; investment
CLERK—Supplies inventory
BOOKKEEPER -SP collecting officers
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