Accounting Office


The Accounting Office ensures that all financial transactions of the Local Government Unit are in accordance with Philippine Public Sector Accounting Standards (PPSAS).

Legal Mandate

As mandated under Section 474 of the Republic Act No. 7160 otherwise known as the Local Government Code of l991, this office shall take charge of both the accounting and internal audit services and shall:

(1) Install and maintain an internal audit system in the local government unit concerned;

(2) Prepare and submit financial statements to the governor or mayor, as the case may be, and to the sanggunian concerned;

(3) Appraise the sanggunian and other local government officials on the financial condition and operations of the local government unit concerned;

(4) Certify to the availability of budgetary allotment to which expenditures and obligations may be properly charged;

(5) Review supporting documents before preparation of vouchers to determine completeness of requirements;

(6) Prepare statements of cash advances, liquidation, salaries, allowances, reimbursements and remittances pertaining to the local government unit;

(7) Prepare statements of journal vouchers and liquidation of the same and other adjustments related thereto;
(8) Post individual disbursements to the subsidiary ledger and index cards;

(9) Maintain individual ledgers for officials and employees of the local government unit pertaining to payrolls and deductions;

(10) Record and post in index cards details of purchased furniture, fixtures, and equipment, including disposal thereof, if any;

(11) Account for all issued requests for obligations and maintain and keep all records and reports related thereto;

(12) Prepare journals and the analysis of obligations and maintain and keep all records and reports related thereto; and

(13) Exercise such other powers and perform such other duties and functions as may be provided by law or ordinance.

Other Functions

1. Maintain individual ledgers for assistance from different NGAs
2. Review abstract of collection of RPT and General Collections
3. Provide technical assistance to component Barangays

Functional Flow Chart

Organizational Chart

Independent Auditor's Report on the Financial Statements

Records show that through its fast and ever changing economic and political development, the municipality was awarded by institutions, both private and public, as follows:

1. Top 4 LGU Assessed Value
2. Exemplary Performance on Revenue Generation and Resource Mobilization on Receipts from Economic Enterprises
3. Rank 4 on Revenue Generation and Resource Mobilization on Receipts from Business Tax
4. Certificate of Appreciation for consistently implementing the Social Pension Program with 100% compliance on liquidation requirements


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