www.umingan.gov.ph

FUNCTIONAL STATEMENT
To install and maintain audit system in the municipal government unit concerned.

ACTIVITIES
The Municipal Accountant shall take charge of both the accounting and internal audit services of the municipal, and shall:

• Install and maintain an internal audit system in the  municipality;
• Prepare and submit financial statements of the Municipal Mayor and to the Sangguniang Bayan;
• Appraise the Sangguniang Bayan and other officials on the financial condition and operations of the municipality;
• Certify to the availability of budgetary allotment to which expenditures and obligations may be properly charged;
• Review supporting documents before preparation of vouchers to determine completeness of requirements;
• Prepare statements of cash advances, liquidation, salaries, allowances, reimbursement and remittances pertaining to the municipality;
• Prepare statements of journal vouchers and liquidation of the same and other adjustments related thereto;
• Post individual disbursements to the subsidiary ledgers and index cards;
• Maintain individual ledgers for officials and employees of the municipal pertaining to payrolls and deductions;
• Record and post in index cards details of purchased furniture, fixtures and equipment, including disposal thereof, if any;
• Account for all issued requests for obligations and maintain and keep all records and reports related thereto;
• Prepare journal and the analysis of obligations and maintain and keep all records and reports related thereto; and
• Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.