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Economic Stimulus Package
Baguio In My Pocket
Baguio in my pocket is a collection of applications that aims to promote an e-government ecosystem of hands-free transactions, citizen data management, contact tracing and other essential services for the people of Baguio City.
City Accounting Office
Pursuant to Section 474 of Republic Act 7160, also known as the Local Government Code of 1991, the City Accounting Office is in charge of both the accounting and pre-audit services of the City Government of Baguio.
An effective City Accounting Office, competent and innovative in the discharge of its duties and responsibilities in the establishent and maintenance of an internal audit and accounting system, in conformity with government accounting standards and generally accepted accounting and auditing principles, to aid in the decision-making process for the City of Baguio.
- To install and maintain an accurate accounting system that is reflective of the actual financial conditions of the City and its 128 barangays, primarily presented in clear, accurate and reliable financial statements prepared on a regular basis;
- To install and maintain an internal control system that will ensure the effective, efficient and socially responsive internal control for the City and all its 128 barangays;
- To provide fair and accurate financial information on the City and all its 128 barangays to the City officials, other government agencies, the general public, and all other stakeholders, to aid in decision-making;
- To provide and facilitate the fast and prompt delivery of services to clients, constituents, and the general public; and
- To formulate and maintain administrative policies and procedures in accordance with the established norms, standards and practices relative to personnel development as a mechanism for enhancement of individual performance.
The actual functions being performed by the City Accounting Office concur with the provisions in R.A. 7160, as follows:
- Install and maintain an internal audit system in the City Government of Baguio;
- Prepare and submit financial statements to the City Mayor and Sangguniang Panlungsod;
- Apprise the Sangguniang Panlungsod and other local government officials on the financial condition and operations of Baguio City;
- Certify to the availability of budgetary allotment to which expenditures and obligations may be properly charged;
- Review, and verify as to completeness, the supporting documents before voucher and/or payroll preparations;
- Prepare journal entry vouchers for financial transactions and adjustments, if any;
- Post and maintain individual subsidiary ledgers and records for officials and employees of Baguio City as to payrolls and deductions, and for suppliers and contractors as to their claims and entitlements;
- Maintain records of purchase of property, plant and equipment, and corresponding depreciation and disposals, if any; and
- Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.
- The General Accounting (Bookkeeping) Division is tasked with recording, posting and summarizing financial transactions, as well as preparation and maintenance of financial reports, of the City under the General, Special Education, and Trust Funds.
- The Audit Division discharges audit and review procedures on all financial transactions to evaluate adherence or compliance to generally accepted auditing and accounting standards and other guidelines, rules and regulations set by the Commission on Audit.
- The Barangay Accounting Division is in charge of recording, posting, classifying and summarizing all financial transactions, as well as preparation and maintenance of financial reports, of the 128 barangays of the City.
- The Administrative Division provides organizational support to the other divisions of the Office, discharging tasks related to the day-to-day communication, coordination, administration and planning functions, as well as enforcing office and departmental policies, rules and regulations and other provisions of the Civil Service Law.