PROVINCIAL ACCOUNTING OFFICE

Occidental Mindoro
REPUBLIC OF THE PHILIPPINES
OCCIDENTAL MINDORO

Occidental Mindoro
REPUBLIC OF THE PHILIPPINES
OCCIDENTAL MINDORO

REPUBLIC OF THE PHILIPPINES
OCCIDENTAL MINDORO

CITIZEN'S CHARTER

PROCESSING OF DISBURSEMENT VOUCHERS/PAYROLLS UNDER GENERAL FUND (GF)
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Submit Disbursement Vouchers/Payrolls and other supporting documents I. Receives/records Disbursement Vouchers/Payrolls and other supporting documents; reviews attached checklist to ensure completeness per transaction and encodes the same. 3–5 mins Sherilyn de Leon
II. Reconciles remittances against payroll deductions of each office (GSIS, HDMF, BIR, PhilHealth, Banks). 5–15 mins Kristine Joy T. Piñero Sebastian G. Villaflores, Jr. Realiza A. Octavo Normely V. Mulingbayan Paula Erika A. Pablo
III. Performs pre-audit of vouchers/payrolls covering:
  • Procurement through Public Bidding
  • Other Alternative Modes of Procurement
  • Financial Assistance
  • Infrastructure Projects
  • Recurring Administrative Expenses
  • Payrolls and Travelling Expenses
Final Review of Disbursement Vouchers and Payrolls
  • Procurement through Public Bidding
  • Other Alternative Modes of Procurement
  • Recurring Administrative Expenses
  • Payrolls
 30–40 mins 15–20 mins 5–10 mins 15–20 mins 3–5 mins 20–30 mins 10–15 mins 2–4 mins 5–10 mins Bernabe D. Tadeja Jovita T. Tadeja Norma F. Salgado Romulo V. Fajardo Andy B. Rinangyan Princess Jilian Bautista Girlie Praise Crisostomo James Carlo P. Ibabao Kezia Lynne B. Panaligan Imelda P. Mabagos
IV. Records Obligation Request (OR) 5 mins Mary Ann P. De Veyra Leorica Artiza
V. Prepares Journal Entry Voucher (JEV) 5 mins Edralin M. Oracion
VI. Checks, analyzes, encodes, and posts JEV to registry:
  • General Fund
  • 20% Development Fund / Calamity Fund / Provincial Aid
  • Accounts Payable (A/P)
 5 mins 3 mins 5 mins Irenee D. Perez Merry Vic Rubion Angelica M. Maligalig
VII. Performs Card Indexing of Vouchers/Payrolls 3 mins Paula Erika A. Pablo Dianne Daprosa Abegail Bernardo
VIII. Performs verification if claimant has an outstanding cash advance 3 mins Kristine Joy T. Piñero
IX. Reviews and approves JEV if all entries are proper. Signs vouchers/payrolls if allotment is obligated and documents are complete. 3 mins 3–5 mins Crisostomo C. Paras, Jr. Oscar O. Gallego, Jr.
X. Releases approved vouchers/payrolls in the record book and forwards to the Provincial Treasurer’s Office (PTO) 3 mins Lilybeth B. Lasac Elvira R. Agpalo Leorica Artiza
PROCESSING OF DISBURSEMENT VOUCHERS/PAYROLLS UNDER SPECIAL EDUCATION FUND
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Submit Disbursement Vouchers/Payrolls and other supporting documents I. Receives Disbursement Vouchers/Payrolls, reviews attached Checklist if all supporting documents per transaction are complete and encodes the same. 3–5 mins Mavelyn B. Guna
III. Performs Pre-audit of Vouchers/Payrolls
  • Procurement through Public Bidding
  • Other Alternative Modes of Procurement
  • Various type of Financial Assistance
  • Infrastructurte Projects
  • Recurring Administrative Expenses, Payrolls and Travelling Expenses
Final Review of Disbursement Vouchers and Payrolls
  • Vouchers – Procurement through Public Bidding
  • Other Alternative Mode of Procurement
  • Travelling Expenses and Financial Assistance
  • Infrastructure Projects
 20.-30 mins 10-15 mins 2-4 mins 5-10 mins



20.-30 mins 10-15 mins 2-4 mins 5-10 mins

Imelda P. Mabagos
III. Records Obligation Request (OR) 5mins Dhel Ann L. Casapao
IV. Prepares Journal Entry Voucher (JEV) 5 mins. Dhel Ann L. Casapao
V. Performs Card Indexing of Vouchers/Payrolls 3 mins. Elvira R. Agpalo Abegail Bernardo
VI. Reviews and Approves JEV if all entries made are proper.

Signs Vouchers/Payrolls if allotment is obligated and Supporting documents are complete. 		3 mins Crisostomo C. Paras, Jr. **Oscar O. Gallego, Jr.
VII. Releases Approved Voucher/Payrolls in the record book and online tracking system and have it received by the process server of the Provincial Treasurer’s Office (PTO) 3 mins PLilybeth B. Lasac/Renzo T. Adrias/Chuchie T. Pacheco
PROCESSING OF DISBURSEMENT VOUCHERS/PAYROLLS UNDER TRUST FUND (TF)
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Submit Disbursement Vouchers/Payrolls and other supporting documents I. Receives Disbursement Vouchers/Payrolls, reviews attached checklist if all supporting documents per transaction are complete and encodes same. 3–5 mins Mavelyn B. Guna
III. Performs Pre-audit of Vouchers/Payrolls
  • Other Alternative Modes of Procurement
  • Various type of Financial Assistance
  • Infrastructurte Projects
  • Recurring Administrative Expenses, Payrolls and Travelling Expenses
Final Review of Disbursement Vouchers and Payrolls
  • Vouchers – Procurement through Public Bidding
  • Other Alternative Mode of Procurement
  • Travelling Expenses and Financial Assistance
  • Infrastructure Projects
 15-20 mins 5-10 mins 5-20 mins 3-5 mins 20.-30 mins 10-15 mins 2-4 mins 5-10 mins Imelda P. Mabagos
III. Controls transactions as to availability of funds 3 mins Dhel Ann L. Casapao
IV. Performs Card Indexing of Vouchers/Payrolls 3 mins. Elvira R. Agpalo Abegail Bernardo
V. Signs Vouchers/Payrolls if allotment is obligated and supporting documents are complete. 2 mins. Crisostomo C. Paras, Jr. **Oscar O. Gallego, Jr.
VI. Releases Approved Voucher/Payrolls in the record book and have it received by the process server of the Provincial Treasurer’s Office (PTO) 3 mins Lilybeth B. Lasac/Renzo T. Adrias/Chuchie T. Pacheco
VAT CERTIFICATE (BIR FORM 2307)
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Upon request from supplier -Prepares VAT Certificate 5 mins Sebastian G. Villaflores, Jr.
2. Upon submission to Provincial Accountant -Prepares VAT Certificate 3 mins Crisostomo C. Paras, Jr.
CLEARANCE CERTIFICATE (Retirement / Resignation / Vacation & Sick Leave / Travel Abroad)
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Upon arrival of the client, submit receipt from PTO for Clearance Certificate – Prepares Clearance Certificate
– Forwards the prepared clearance for signature of the officers concerned
* Loans
* Cash Advances/Disallowances
* Other Receivables 		5 mins
3 mins 3 mins 3 mins		 Realiza A. Octavo
Realiza A. Octavo Elaine L. Insigne Elaine L. Insigne
2. Upon submission to Provincial Accountant – Approves Clearance Certificate 2 mins Crisostomo C. Paras, Jr.
CERTIFICATE OF NET TAKE HOME PAY
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Upon arrival of the client submit receipt from PTO for certificate of Net Take Home Pay – Prepares Certificate of Net Take Home Pay
– Reviews Certificate of Net Take Home Pay 		3 mins 2 mins Ma. Madonna M. Flores Carla Azalea S. Abanilla
2. Upon submission to Provincial Accountant – Approves Certificate of Net Take Home pay 3 mins Crisostomo C. Paras, Jr.
SECURING MEMBER’S IDENTIFICATION (mid) No. HDMF
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Upon arrival of the client, fill up MDF – Enroll to Home Development Mutual Fund (HDMF) 3-5 mins Normely V. Mulingbayan
2. On the 3rd day, after enrolling the MDF – Follows up the MID No. to HDMF 3-5 mins Normely V. Mulingbayan
ENROLLING MEMBERS DATA RECORD – PHILHEALTH
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Upon arrival of the client, submit MDR – Receives MDR and enroll to the list of Philhealth Members 5-10 mins Normely V. Mulingbayan
SECURING MEMBER’S IDENTIFICATION (mid) No. HDMF
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Upon arrival of the client submit vouchers with checks – Receives, checks and records incoming vouchers w/checks and prepares the Accountant’s Advice 5 mins Abegail Bernardo
2. Upon submission to Provincial Accountant – Checks, reviews and signs, / approves Accountant’s Advice 3 mins Crisostomo C. Paras, Jr.
3. After the Accountant’s Advice has been signed by the Provincial Accountant – Returns vouchers w/check to Provincial Treasurer’s office (PTO) 3 mins Abegail Bernardo
4. Delivers the approved accountant’s advice to the bank – Drives vehicle and delivers the copy of list of checks with accountant’s advice to the bank 5 mins Mayolito B. Oberas/John Paul Y. Gomez
INSPECTION & ACCEPTANCE REPORT
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Upon arrival of the client, submit request for inspection -Receives request for inspection and designates authorized inspectors. 3 mins Crisostomo C. Paras, Jr.
2. After designating authorized inspectors -Inspects supplies and materials delivered/services rendered 5-10 mins Romulo V. Fajardo Bernabe Tadeja Girlie Praise Crisostomo Princess Jilian A. Bautista
3. Upon submission to Provincial Accountant -Signs Acceptance & Inpection report if in accordance with the required quantity, quality & specifications 3 mins Crisostomo C. Paras, Jr.
SAN JOSE SUB-OFFICE INSPECTION & ACCEPTANCE REPORT
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Upon arrival of the client, submit request for inspection – Receives request for inspection and acted upon request for inspection and disposal of waste material. 5 mins Christopher V. Perez
WASTE MATERIALS REPORT
STEPS ACTION TAKEN TIME FRAME PERSON/S AUTHORIZED TO ACT
1. Upon arrival of the client submit request for inspection of items subject for disposal – Receives request and designates authorized inspectors 3-5 mins Crisostomo C. Paras, Jr.
2. After designating authorized inspectors – Inspects items subject for disposal 3-5 mins Romulo V. Fajardo Bernabe L. Tadeja
3. Upon submission to Provincial Accountant – Signs Waste Material Report as witness to waste material disposal. 3 mins Crisostomo C. Paras, Jr.