Republic of the Philippines
OFFICE OF THE CITY ACCOUNTANT
City of Zamboanga
ANNUAL ACCOMPLISHMENT REPORT
Accounting is an effective tool in financial management. In evaluating the agency performance vis-à-vis financial targets, a public management largely depends on financial information generated by the accounting system
The City Government of Zamboanga has adopted and implemented the electronic Government Accounting System ( e-NGAS ) in generating financial reports that reflect a more realistic picture of government operations. The system aims to expedite the process of recording transactions and produce more functional and user- friendly reports.
Specifically, the shift to the New Government Accounting System was made in order to respond to the need of the following:
1. The adoption of a system that is in conformity with International Accounting Standards.
2. Pursuit of eventual computerization, which will include responsibility accounting, thereby ensuring the generation of various reports that are useful to management , lawmakers and the general public.
3. Generation of relevant and periodic financial statements.
4. Effective tool for managers and executives in effective and efficient monitoring of Agency performance.
The Office of the City Accountant is primarily responsible for the pre-audit, recording, and the preparation of financial reports of all transactions involving the receipt and disposition of government funds and property.
It is guided by the following objectives in government accounting as set forth by Section 110, of Presidential Decree 1445, to wit:
1. To provide information concerning past operations and present conditions.
2. To provide a basis for guidance for future operations.
3. To provide for control of the acts of public bodies and offices in the receipt, disposition, and utilization of funds and property;
4. To report on the financial position and the results of operations of government agencies for the information and guidance of all persons concerned.
As part of its fiscal policy, the Office has adopted and disseminated a Workflow Chart to all City Government Offices to guide and assist clients in transacting business with the Office.
At the same time, the Website of the City Government of Zamboanga, Office of the City Accountant, was being updated with the Vision, Mission, Functions and Duties, Organizational Chart, Workflow Chart and Personnel Data.
Human Resource Development
The City Accountant together with selective office personnel have attended the following Seminars and Trainings to wit:
1. Systems and Procedures on the Management of Barangay Funds and Property (April 30 – May 2, 2007 at Garden Orchid, Zamboanga City)
2. Trainor’s Training on Budget Operations Manual for Barangays (July 18-20, 2007 at Astoria Hotel, Zamboanga City)
3. Conference/Dialogue with LGU Accountant’s, Budget Officers and Treasurers of Sub-Cluster I (October 1-2, 2007 at Dakak Beach Resort, Dapitan City)
4. Effective Leadership and Management Training Program (Lead Man) ( November 19-23, 2007 at UP Diliman, Quezon City)
5. The City Accountant together with the City Budget Officer, City Treasurer and other concerned City Officials have conducted a series of Barangay Fiscal Administration Forum for Barangay Officials at Curuan, Ayala, Culianan and City proper. Procedures and policies in accounting, budgeting, revenue collection, donation of properties, infrastructure projects and lighting facilities and various concerns were discussed.
6. The City Accountant as a member of the Local Finance Committee has likewise conducted two (2) batches of Training Workshop on the Budget Operations Manual for Zamboanga City Barangays last September, 2007.
7. The City Accountant was tapped as a resource speaker on Updates in Accounting during the Sangguniang Kabataan City Federation’s ISKOLAR BOS Leadership Training last December 16, 2007.
ACCOMPLISHMENTS BY DIVISION:
Received and recorded incoming communications --- 1,642
Accountant’s Advice for checks issued ------- 2,112
Paid vouchers and payrolls transmitted to COA ------ 22,279
Existing rules and regulations require that all disbursements of public funds be supported by documents necessary to prove their validity, propriety and legality.
Pre-audited payrolls and Disbursement Vouchers - - - 13,000
Deliveries of supplies, materials and equipment inspected - - 2,700
Monthly Trial Balance for the GENERAL FUND, SPECIAL CCOUNTS, SPECIAL EDUCATION FUND AND TRUST FUND were prepared and submitted to the Commission on Audit and other concerned agencies.
The City Government of Zamboanga through the valuable and tireless efforts of the employees of the City Accountant’s Office was given the Up to date e-NGAS Generated Financial Statement Award among several Local Government Units in the Region by the Commission on Audit in Manila while attending the e-NGAS USERS CIRCLE CONFERENCE on November 21-22, 2007 at Sulo Hotel.
The Award was given to an Agency with the most up to date NGAS generated Financial Statement.
The City Accountant’s Office maintains the books of accounts of all 98 Barangays of the City. Barangay Bookkeepers were designated to handle the books of the Barangays .
As of June 30, 2007, the financial reports of each Barangay were prepared and submitted to the City Auditor’s Office.
Effective July, 2007 the New Government Accounting System (NGAS) for Barangays was implemented pursuant to Commission on Audit Accounting Circular No. 2006-002 dated December 19, 2006. The City Accountant’s Office no longer process the daily transactions of the barangays. Each Barangay is mandated to submit the monthly Registries and Summary Report of all their transactions to the Office of the City Accountant for the recording and preparation of the monthly Financial Report.
Prior the scheduled Barangay election, the Annual Inventory of Barangay Properties was conducted by the Barangay Bookkeepers. After the Barangay election, Barangay Bookkeepers have witnessed the turnover of properties and accountabilities of Barangays with newly elected Punong Barangay and SK Chairpersons of the City.
BILLING AND REMITTANCE SERVICES
Monthly remittances were made for the various payroll deductions and tax withheld on government money payments.
Taxes withheld on Purchases of Goods, Services and Public Work Contracts and Withholding Tax on Compensation amounted to P35,513,621.89 and P17,065,941.08 respectively, a total of P52,579,562.97 as of December 31, 2007 and the same were remitted to the Bureau of Internal Revenue.
As of December 31, 2007, City Officials and Employees mandatory contributions to Government Services Insurance System, PAG-IBIG and PHILHEALTH and various loans to different agencies amounted to P99,679,772.17. The table on the next page shows the details of remittances made to the respective agencies and financial institutions.
Remittance as of December 31, 2007
|GSIS – Premiums||P||46,968,759.34|
|GSIS – Loans and other premiums||26,481,971.28|
|PAG-IBIG - Premiums||4,695,016.22|
|PAG- IBIG – Multi-Purpose Loan||6,868,902.05|
|PAG – IBIG – House Loan||606,820.70|
|PAG – IBIG – Lot Loan ||262,778.93|
|PAG – IBIG – Calamity||16,442.12|
|Philippine Veterans Bank - Loan||153,565.48|
|Philippine National Bank – Loan||2,224,520.72|
|Samboangan Bayanihan Integrated Cooperative-Loan||6,121,532.21|
|Philam Life Insurance||12,985.12|