Office of the Accounting and Internal Audit Services

April 2024
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Recent News and Updates

World Environment Day (WED)

SERVICES

FIRST SALARY OF REGULAR EMPLOYEES OR ELECTED OFFICIALS

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Simple
Type of Transaction:		Government to Client
Who may avail:		New Employee of the LGU
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
Certified true copy of duly approved Appointment		OHRM
Assignment Order, if applicable		OHRM
Certified true copy of Oath of Office		OHRM
Certificate of Assumption		OHRM
Statement of Assets, Liabilities and Net Worth Approved DTR		Employee/OHRM
Bureau of Internal Revenue (BIR) withholding certificates (Forms 1902 and 2305)		BIR/ OHRM
DBP Account		DBP, Iriga City Branch
PHILHEALTH, PAG IBIG MID #, SSS (if applicable)		Corresponding Agency
Additional Requirements for transferees (from one government office to another)
Clearance from money, property and legal accountabilities from the previous office		Previous office
Certified true copy of pre-audited disbursement voucher of last salary from previous agency and/or Certification by the Chief Accountant of last salary received from previous office duly verified by the assigned auditor thereat		Previous office
BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld)		Previous office
Certificate of Available Leave Credits Service Record		Previous office
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

PROMOTION AND SALARY DIFFERENTIAL

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Simple
Type of Transaction:		Government to Client
Who may avail:		Employee of the LGU
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
Certified true copy of approved appointment in case of promotion or Notice of Salary Adjustment in case of step increment/salary increase		OHRM
Certificate of Assumption		OHRM
Approved DTR or certification that the employee has not incurred leave without pay		Employee/OHRM
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

LAST SALARY

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Simple
Type of Transaction:		Government to Client
Who may avail:		Employee of the LGU
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
Clearance from money, property and legal accountabilities		OHRM
Approved DTR		OHRM
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

SALARY DUE TO HEIRS OF DECEASED EMPLOYEE

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Simple
Type of Transaction:		Government to Client
Who may avail:		Designated Next of Kin
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
Clearance from money, property and legal accountabilities		OHRM
Approved DTR		OHRM
Additional requirements:
Death Certificate authenticated by Philippine Statistics Authority (PSA)		LCR/PSA
Marriage Contract authenticated by PSA, if applicable		LCR/PSA
Birth Certificate of surviving legal heirs authenticated by PSA		LCR/PSA
Designation of next-of-kin		Claimant
Waiver of right of children 18 years old and above		Claimant
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

MATERNITY LEAVE

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Simple
Type of Transaction:		Government to Client
Who may avail:		Pregnant Employee
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
Certified true copy of approved application for leave		OHRM
Certified true copy of Maternity leave clearance		OHRM
Medical certificate for maternity leave		OHRM/MHO
Additional Requirements for Unused Maternity Leave (upon assumption before the expiration of the 60-day maternity leave)
Medical certificate that the employee is physically fit to work		OHRM/MHO
Certificate of Assumption		OHRM
Approved DTR		OHRM
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

COMMUTATION OF LEAVE

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Simple
Type of Transaction:		Government to Client
Who may avail:		All Employees
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
Approved application for leave		OHRM
Certificate of available leave credits		OHRM
Clearance if in excess of thirty days		OHRM
Medical certificate (if sick leave or maternity leave)		OHRM/MHO
Marriage contract for first maternity leave		LCR / PSA
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

TERMINAL LEAVE BENEFITS

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Simple
Type of Transaction:		Government to Client
Who may avail:		All Employees
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
Clearance from money, property and legal accountability from the Central Office and from Regional Office of last assignment		OHRM
Certified photocopy of employees leave card as at last date of service duly audited by the Personnel Division and COA/Certificate of leave credits issued by the Admin/Human Resource Management Office (HRMO)		OHRM
Approved leave application		OHRM
Complete service record		OHRM
Statement of Assets, Liabilities and Net Worth (SALN)		OHRM
Certified photocopy of appointment/Notice of Salary Adjustment (NOSA) showing the highest salary received if the salary under the last appointment is not the highest		OHRM
Computation of terminal leave benefits duly signed/certified by the accountant		AIAS
Applicant’s authorization (in affidavit form) to deduct all financial obligations with the employer/agency/LGU		Claimant
Affidavit of applicant that there is no pending criminal investigation or prosecution against him/her (RA No. 3019)		Claimant
In case of resignation, employee’s letter of resignation duly accepted by the Head of the Agency.		Claimant
Additional requirements in case of death of claimant
Death certificate authenticated by PSA		PSA
Marriage contract authenticated by PSA		PSA
Birthday certificate of all surviving legal heirs authenticated by PSA		PSA
Designation of next-of-kin		Claimant
Waiver of rights of children 18 years old and above
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

MONETIZATION

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Simple
Type of Transaction:		Government to Client
Who may avail:		All employees
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
Approved leave application (ten days) with leave credit balance certified by the Human Resource Office		OHRM
Request for leave covering more than ten days duly approved by the Head of Agency		Office of the Mayor
For monetization of 50 percent or more:
Clinical abstract/medical procedures to be undertaken in case of health, medical and hospital needs		MHO
Barangay Certification in case of need for financial assistance brought about by calamities, typhoons, fire, etc.		Barangay
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

TRAVEL EXPENSES (DOMESTIC)

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Simple
Type of Transaction:		Government to Client
Who may avail:		All employees
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
Travel order		Immediate Supervisor / LCE
Approved itinerary of travel		Immediate Supervisor / LCE
Certificate of travel completed		Immediate Supervisor / LCE
Certificate of appearance		Visited/Inviting Office or Agency
Tickets		Transportation provider
Receipts if entitled to travel representation allowance		Concerned Agency
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

NEGOTIATED CONTRACTS-INFRA

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Technical
Type of Transaction:		Government to Business Entity
Who may avail:		All
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
Authority to enter into negotiated contract		GSO/BAC
Contract documents performance bond and contractor’s accreditation		GSO/BAC
Plans and specifications		MEO
Program of work and detailed cost estimates		MEO
Notice to commence work		BAC
Certificate of acceptance and inspection report		MEO
Eligibility certification		Supplier
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

CONTRACT THRU PUBLIC BIDDING-INFRA

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Technical
Type of Transaction:		Government to Business Entity
Who may avail:		All
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
All under No. 10 (external services) except authority to enter into negotiated contract ( pls specify)		Requirements under No. 10 (External Services)
Advertisement/call for bid		GSO/BAC
Abstract of bids with winning bidders offer and bid tenders of other participants		GSO/BAC
Letter of award/acceptance of bid/proposal		GSO/BAC
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

SUCCEEDING PAYMENTS

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Technical
Type of Transaction:		Government to Business Entity
Who may avail:		All
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
Bill of creditors and progress report of accomplishment		MEO
Inspection report		MEO
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

PAYMENT FOR CHANGE OR EXTRA WORK ORDER AND CONTRACT PRICE ADJUSTMENT

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Technical
Type of Transaction:		Government to Business Entity
Who may avail:		All
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
All under nos. 10, 11, 12		Requirements under No. 10, 11, 12 (External Services)
Approve change or extra work order		MEO
Approval by proper authorities of price adjustment		MEO
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

FINAL PAYMENT

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Technical
Type of Transaction:		Government to Business Entity
Who may avail:		All
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE
All under nos. 10, 11, 12 (External Services) (pls specify)		Requirements under No. 10, 11, 12 (External Services)
Certificate of completion and final acceptance		MEO
Certificate of final inspection and contractor’s affidavit re-payment of laborers and material men		MEO
CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Sign in the client log book in the office & Submit all the necessary requirements including the DV’s with duly approved Obligation Request	1. Let the client signs in the log book. Receives the Disbursement Voucher with approved Obligation Request and necessary supporting documents	None	3 Minutes	Administrative Aide VI AIAS Office
2. Wait while the attached supporting documents is reviewed & certified	2. The Accountant reviews & certifies as to completeness of all the supporting documents and obligated allotment	None	7 Minutes	OIC-Municipal Accountant AIAS Office
3. Receives the processed DV and forwards the same to Treasury for checking	3. EIC forwards processed disbursement vouchers to the Municipal Treasurer’s Office	None	10 Minutes	Administrative Aide VI AIAS Office
TOTAL		None	20 Minutes

RECORDING OF BARANGAY FINANCIAL TRANSACTIONS IN THE BARANGAY BOOKS OF ACCOUNTS AND PREPARATION OF MONTHLY FINANCIAL REPORT FOR SUBMISSION TOGETHER WITH THE BARANGAY FINANCIAL TRANSACTION DOCUMENTS TO SA-ATL.

Office or Division:		Office of the Accounting and Internal Audit Services
Classification:		Technical
Type of Transaction:		Government to Government
Who may avail:		38 Barangays
CHECKLIST OF REQUIREMENTS		WHERE TO SECURE

CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. The Barangay Treasurer (BT) shall prepare the transmittal letter (Annex B) of COA Circular No. 2019- 001 and submit the financial transaction documents within 10 days after the end of the month to AIAS.	1. Receives the barangay financial transaction documents. After verification of the attachments affix to the transmittal letter the signature and the date when the documents was received	None	25 Minutes	Admin Aide I / Admin Aide VI AIAS Office
	1.1. Records in the barangay book of accounts the barangay financial transactions and Prepares the monthly financial report for every barangay.	None	6 hours	Admin Aide I / Admin Aide VI AIAS Office
2. The BT shall submit within three (3) working days the duly receipted copy of the transmittal letter with copies of the Punong Barangay Certification (PBC) to the SA/ATL.	2. Submits the barangay financial transaction documents to the SA/ATL. The documents shall consist of Report of Collections and Deposits (RCDs) w/ duplicate copies of ORs, deposit slips, bank statements, original copies of DVs with supporting documents, duplicate copies of checks and PBCs.	None	1 hour	AIAS Staff AIAS Office
TOTAL		None	7 hours 25 minutes

Office of the Accounting and Internal Audit Services

Recent News and Updates

Directory

Maria Cristina P. Gueriña

SERVICES