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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