About Us

The City Accounting Office provides accounting services and financial services to the local government unit. The department records account payable and receivable, inventory, payroll, fixed assets, and all other financial elements. The accountants review the records of each department to determine the organization’s financial position and any changes required to run the organization cost effectively.


The Accounting Office shall be responsible for ensuring the validity, reliability and propriety of all transactions of LGU


To be an efficient and effective organization with systematic accounting and pre-auditing procedures of financial operations of the City as mandated to the office


To prepare accurate and timely financial report that is in conformity with the Generally Accepted Accounting Principles and maintain a system of accounting and reporting that provides for the necessary internal controls to ensure that transactions are properly authorized and recorded, and assets are safeguarded against unauthorized use or disposition and liabilities recognized.

Organizational Outcome:
    • Take charge of both accounting and internal audit services of the LGU
    • Review supporting documents before preparations of vouchers to determine completeness of requirements
    • Prepare and submit financial statements to the COA, the LCE ,and Local Sanggunian

Financial Statements Procedures
  1. Receive the following transaction documents from the City Treasurer’s Office for General Fund, Special Education Fund, TRUST Fund , Economic Enterprise and Special Account:
    • Report of Collections and Deposits with ORs
    • Report of Checks Issued with Vouchers and complete docs
    • Report of Cash Disbursements with payrolls
    • Liquidation Reports
    • Others
  2. Based from Received transaction documents the following are to be prepared:
    • Abstract of Collections
    • Journal Entry Vouchers for each transactions
    • Special Journals (Cash Receipts, Check and Cash Disbursement
    • General Journal
  3. Posting of Journals to General Ledgers Book of Accounts for all Funds (General Fund, Special Education Fund, Trust Fund, ECONOMIC ENTERPRISE, INFRES, PCF).
  4. Updating and Posting of the following accounts in the Subsidiary Ledgers:
    • Cash In Bank and Time Deposit Accounts
    • Cash Advances
    • Supplies Inventory
    • Property, Plant and Equipment
    • Receivables
    • Payables
    • Public Infrastructures
    • Others
  5. Preparation of the following financial reports:
    • Statement of Financial Condition
    • Statement of Operations
    • Statement of Cash Flows
    • Bank Reconciliation Statements
    • Notes to Financial Statements
    • Statement of Management Responsibility
    • Registry of Public Infrastructures
  6. Submission of the financial Reports to Management, COA, and other Concerned Offices, and Filing of Accounting Copies.
Disbursement Procedures
  1. Receive vouchers and payrolls with complete supporting documents from concerned offices.
  2. Check and Certify as to the completeness of supporting documents and as to the obligation of allotment for the purpose indicated in the Disbursement Voucher/Obligation Request. Check mathematical computation and withheld tax (if applicable).
  3. Good vouchers/payroll are assigned with Disbursement Voucher/Payroll Number in each respective Funds (General Fund, Special Education Fund, Trust, Special Account) with Date of Receipt and recorded in the logbook. In case of defective vouchers/payrolls, documents are returned to concerned offices for checking of errors.
  4. Transmit vouchers/payroll to the Mayor’s Office, and Treasurer’s Office for approval.
  5. Prepare Accountant’s advice based from received checks with Disbursement Voucher from Mayor’s Office and submit to the bank.
  6. Prepare a monthly remittances of all taxes withheld from suppliers/contractors.
  7. Prepare a year-end alpha-list of all suppliers and contractors where taxes are withheld.