| FUNCTIONAL STATEMENT, OBJECTIVES AND EXPECTED RESULTS |
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| Office/Department : Office of the Accountant |
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| Budget Year : 2010 |
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| I. Functional Statement |
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a. install and maintain an internal audit in the local government unit concerned; |
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b. prepare and submit financial statements to the Mayor as the case may be and to the Sangguniang Bayan |
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concerned; |
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c. appraise the Sanggunian and other local government concerned on the financial conditions and operations |
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of the local government concerned; |
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d. certify as to availability of budgetary allotments to which expenditures and the obligations may be properly |
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charged; |
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e. review supporting documents before preparation of voucher to determine completeness of requirements; |
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f. prepare journal vouchers and liquidations of the same and other adjustments; |
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g. post individual disbursements to the subsidiary ledger; |
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h. account all issued request for obligations and maintain all records and reports related thereof. |
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| II. Objectives |
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a. to install and maintain an internal audit system in the government unit concerned; |
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b. to certify as to budgetary allotments to which expenditures and obligations may be properly charged; |
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c. to prepare and journalize vouchers and liquidations and other adjustments; |
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d. to exercise such other powers and perform such duties and functions as maybe provided by law. |
