The Accounting Personnel prepare and submit financial reports to management and other government departments and agencies authorized to receive such reports; maintain basic and subsidiary accounting records and books of accounts to reflect accurate and current financial information required by exiting auditing rules and regulations and buy management, certify as to availability of funds; process requisitions, vouchers, payroll and reports of collections and disbursements; prepare billings to debtors of the institution; and perform related tasks that may be assigned by the Director for Finance Services.

Disbursement for Travel – Prepayment and Cash Advance

This is for other disbursement transactions in the office like payment to suppliers and other internal and external clients.

Office or Division:	Accounting Office
Classification:	Complex
Type of Transaction:	Government – to – Government (G2G)
Who may avail:	All personnel

CHECKLIST OF REQUIREMENTS	WHERE TO SECURE
• Travel Order	Personnel/Supplier

1.1. Disbursement for Travel – Liquidation and Reimbursement

This is for other disbursement transaction in the office like payment to suppliers and other internal and external clients.

Office or Division:	Accounting Office
Classification:	Complex
Type of Transaction:	Government – to – Government (G2G)
Who may avail:	All personnel

CHECKLIST OF REQUIREMENTS	WHERE TO SECURE
• Certificate of Appearance • Original Receipts (Transportation and Registration) • Travel Order (for Reimbursement)

CLIENT STEPS	AGENCY ACTIONS	FEES TO PAID	PROCESSING TIME	PERSON RESPONSIBLE
1.The concerned personnel submit the liquidation documents to the accounting Office	1. Received approved Liquidation documents with other supporting documents	None	10 minutes	Accounting Officer, Admin Clerk
	1.3. Prepare Liquidation Report with Itinerary of Travel and Certification of Travel	None	6 Days working days	Accounting Officer, Admin Clerk
	1.2. Inform the concerned personnel for signatures	None	20 minutes	Accounting Officer, Admin Clerk
2. The concerned personnel submit the signed liquidation documents to the accounting office.	1.3. The personnel have to return the cash if necessary	None	10 minutes	Accounting Officer, Admin Clerk
	1.4. Return the documents to the accounting Office to record in monthly report of Advances	None	4 hours	Accounting Officer, Admin Clerk
Total:		None	6 days, 4 hours 40 mins

1.2. Disbursement of Payments

This is for other disbursement transactions in the office like payment to suppliers and other internal and external clients.

Office or Division:	Accounting Office
Classification:	Complex
Type of Transaction:	Government – to – Government (G2G)
Who may avail:	All personnel

CHECKLIST OF REQUIREMENTS	WHERRE TO SECURE
• Receipts • Invoice/Billings •Purchase Order (Supplier) •Other proof of payments	Personnel/Supplier

CLIENT STEPS	AGENCY ACTIONS	FEES TO PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Request for payment by submitting complete supporting documents	1. Received complete documents in accordance to usual accounting and auditing rules as basis for the Disbursement Voucher (DV)	None	10 minutes	Accounting Officer, Admin Clerk
	1.1. Prepare Disbursement Voucher, 2307, and journal entry vouchers	None	2 hours	Accounting Officer, Admin Clerk
	1.2. Forward the signature vouchers to Budget Office if the fund source is coming from GAA, STF & Fiduciary for the issuance of ORS/BURS	None	20 minutes	Accounting Officer, Admin Clerk
	1.3. Receive the obligated DV for recording and certify as to the completeness and cash availability.	None	1 Day	Accounting Officer, Admin Clerk
	1.5. Forward to Cashier’s Office for approved DV for payment.	None	20 minutes	Accounting Officer, Admin Clerk
Total:		None	1 Day, 1 hour and 50 minutes

2. Payment of Salary (Internal)

Processing of payment of all personnel including the contractual and Job Order employees of the University.

Office or Division:	Accounting Office
Classification:	Complex
Type of Transaction:	Government – to – Government (G2G)
Who may avail:	All personnel

CHECKLIST OF REQUIREMENTS	WHERRE TO SECURE
• Biometric print-out • Accomplishment Report •Contract	HRMO Personnel/Supplier

CLIENT STEPS	AGENCY ACTIONS	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
2. The personnel receive their biometric printout		None	4 hours	HRMO Administrative Aide 1 & VI
	1.2. Print copies of biometrics as daily time record of all Personnel.	None	3 days	HRMO Administrative Aide 1 & VI
	1.2. Transmit copies of biometrics print outs to the Deans Office of respective Colleges and Unit Heads of Offices and secure signatures of concerned personnel and their immediate supervisor	None	4 Hours	HRMO Administrative Aide 1 & VI
	1.3. Counter check biometrics print outs from the monitoring log sheet (Faculty and Part – time Lecturer)	None	2 Days	HRMO Administrative Aide 1 & VI
2. The personnel submit the approved biometric print – out to the HRMO	2. Transmit signed copies of biometrics print outs of all personnel to the Accounting Office	None	4 hours	HRMO Administrative Aide 1 & VI
3. The HRMO submit the approved biometric printout to the accounting office	3.1. Received approved & complete DTR’s and biometric printouts with other supporting of personnel services rendered from HRMO	None	30 minutes	Accounting Office Admin. Clerk
	3.2. Prepare payroll	None	5 Days	Accounting Office Admin. Clerk
	3.3 Forward payroll to budget office of the fund source is coming from GAA, STF & Fiduciary for the issuance of ORD/BURS respectively otherwise, forward the certified payroll to the president’s office for the approval.	3.3 Forward payroll to budget office of the fund source is coming from GAA, STF & Fiduciary for the issuance of ORD/BURS respectively otherwise, forward the certified payroll to the president’s office for the approval.	15 Minutes	Accountant and Accounting Office Admin. Clerk
4. Submit payroll with Disbursement Voucher to Budget Office.	4.1 Prepare Obligation Request and Status (ORS)/Budget Utilization Request and Status (BURS) for obligation of the payment of Payroll.	None	30 Minutes	Budget Office Admin Clerk and Budget Officer
	4.2 Forward the obligated Payroll to the CAO/ VP Administration Office for certification as to necessity, lawfulness, validity, propriety and legality of transaction.	None	5 Minutes	Budget Office Admin Clerk
5. Submit the certified ORS/BURS to accounting office	5.1 Received certified ORS/BURS from budget office.	None	1 Day	Accounting Office Admin Clerk Budget Office
	5.2 Certify payroll and forward to the president’s office for the approval of payment.	None	30 Minutes
6. The accounting office forward the approved disbursement vouchers to the Cashier’s Office	6.1 Prepare ADA pacsval, ATM payroll and ACIC	None	1 hour	Cashier’s Office
	6.2 forward ADA pacsval, atm payroll and ACIC None 1 hour to Landbank	None	1 hour
7. The personnel receive payment salary	7.1 The Landbank of the Philippines (LBP) deposits salaries to the accounts of specific personnel.	None	1 day
Total:		None	11 days, 15 hrs. and 55 mins.