I. OVERVIEW
Fiscal Year 2017 was smooth but full of challenges for the Office of the City Accountant. Relevant data and information on the results of operations and financial conditions of the City Government was provided which were very useful in the formulation of integrated programs in determining priorities, allocating and channeling resources, and setting fiscal policies and strategies that will enhance the development and growth of the City. There were increase in the number of financial transactions both for the City and the Barangays.
Consistent applications of COA Rules and Regulations were adopted. As such, Audit Observation and Recommendations to improve the efficiency and effectiveness of local governance for the City Government of Zamboanga were implemented and complied with.
II. HIGHLIGHTS OF ACCOMPLISHMENTS
A. ADMINISTRATIVE SERVICES:
The Administrative Division prepares Annual Budget, Payrolls, Vouchers, Obligation Requests, and official correspondence. Managing the supplies, records and budget of the office. Disposal of records and correspondence. Proper dissemination of administrative issuances from within and from other offices. In-charge of office housekeeping, sanitation and cleanliness.
Receives, records and releases communications and Financial Reports to concerned Offices. Prepares and delivers Accountant’s Advice for all checks issued by the City Treasurers.. Transmits paid Payrolls and Disbursement Vouchers to the City Auditor’s Office. Approves Policy, Emergency and Conso-Loan was designated to Administrative Officer V as Approved Agency Officer of the Local Government Unit.
The Annual Budget 2018 was prepared after attending the Budget Forum for Fiscal Year 2018 held at the Rigodon, Palmeras at Sta. Maria, last June 16, 2017 with the City Accountant as one of the Speaker.
City Accountant
Assistant City Accountant
Personnel receiving and releasing of Payrolls,
Vouchers and other documents of the Administrative Division
HUMAN RESOURCE DEVELOPMENT:
Office personnel were sent to various Trainings, Seminars and Conventions to further improve the morale and capabilities to perform efficiently and effectively.
1. INFORMATION SYSTEMS STRATEGIC PLANNING WORKSHOP – conducted by the City Mayor’s Office, Computer Services Division held at Executive Lounge, Grand Astoria Hotel, Zamboanga City – February 15-17, 2017.
2. BASIC COMPUTER TROUBLESHOOTING AND MAINTENANCE – conducted by the City Mayor’s Office, Computer Services Division held at Centro Latino, Paseo del Mar, Zamboanga City – February 21-23, 2017
3. PROCUREMENT TRAINING ON THE 2016 REVISED IRR OF R.A. 9184 – conducted by the Department of Budget and Management (DBM) in coordination with the League of Local Budget Officers Region IX, Inc. (LLBO-IX, Inc.) held at Grand Astoria Hotel, Zamboanga City – March 15-17, 2017.
4. ORIENTATION SEMINAR ON RETIREMENT – conducted by the City Human Resource Management Office, held at Grand Astoria Hotel, Zamboanga City–March 24, 2017.
5. DATA PRIVACY WORKSHOP – conducted by the Department of Information and Communications Technology (DICT) and the National Privacy Commission (NPC) held at Palacio Del Sur, Marcian Garden Hotel, Zamboanga City – March 24, 2017.
6. 21ST ANNUAL CONVENTION OF THE PHILIPPINE LEAGUE OF LOCAL BUDGET OFFICERS, INC. (PHILLBO) – conducted by the Philippine League of Local Budget Officers (PHILLBO) in coordination with the Department of Budget and Management (DBM) held at SMX Convention, SM Lanang, Davao City – April 4-7, 2017.
7. ORIENTATION ON FINANCIAL LITERACY – conducted by the City Human Resource Management Office held at Grand Astoria Hotel, Zamboanga City – April 26-27, 2017
8. GHG MANAGEMENT PLANNING WORKSHOP – conducted by the United States Agency International Development held at Garden Orchid Hotel, Zamboanga City – May 24-25, 2017.
9. ROLL-OUT OF THE BUDGET OPERATIONS MANUAL 2016 EDITION; MANUAL OF THE SETTING – UP AND OPERATION OF LOCAL ECONOMIC ENTERPRISES; AND INTERNAL AUDIT MANUAL FOR LGUs – conducted by the Department of Budget and Management (DBM) in coordination with the League of Local Budget Officers Region IX, Inc. (LLBO-IX, Inc.) held at Grand Astoria Hotel, Zamboanga City – May 24-26, 2017
10. SOCIAL MEDIA FOR DEVELOPMENT SEMINAR-WORKSHOP – conducted by the Department of Information and Communications Technology Executive Lounge, Grand Astoria Hotel, Zamboanga City – May 25-26, 2017
11. ORIENTATION ON OCCUPATIONAL SAFETY AND HEALTH – conducted by the City Human Resource Management Office held at Grand Astoria Hotel, Zamboanga City – May 31, 2017
12. ORIENTATION / WORKSHOP ON THE DEVELOPMENT OF LGU 2018 AOP – conducted by the Department of Health, Regional Office IX (DOH-IX) held at the Grand Astoria Hotel, Zamboanga City – June 15-16, 2017
13. EXECUTIVE BUDGET FORUM 2017 – conducted by the City Government of Zamboanga held at the Rigodon Hall, Hacienda de Palmeras, Sta. Maria, Zamboanga City – June 16, 2017.
14. SEMINAR – WORKSHOP ON DETAILED PROCUREMENT PROCESS, PROPERTY AND SUPPLY MANAGEMENT AND LEGAL REMEDIES IN AUDIT – conducted by the JPLCV Center for Academic Values Foundation, Inc. held at Holiday Plaza Hotel, Cebu City – July 4 – 6, 2017
15. ORIENTATION ON FINANCIAL LITERACY – conducted by the City Human Resource Management Office held at Grand Astoria Hotel, Zamboanga City – July 26, 2017.
16. TRAINING / WORKSHOP ON MAINSTREAMING GENDER AND DEVELOPMENT – conducted by the Gender and Development, City Government of Zamboanga held at Grand Astoria Hotel, Zamboanga City – July 24, 2017.
17. DATA PRIVACY COMPLIANCE SEMINAR WORKSHOP – conducted by the National Privacy Commission, in coordination with the Zamboanga ICT Council, Department of Information and Communications Technology, Department of Trade and Industry, and the Local Government of Zamboanga held at LM Metro Hotel, Zamboanga City – July 31, 2017.
18. CONVENTION ON RA 9184 & ACCOUNTABILITY – conducted by the JPLCV Center for Academic Values Foundation, Inc. held at Great Eastern Hotel, Makati City – July 8 – 10, 2017
19. TRAINING ON THE BARANGAY PLANNING AND BUDGETING – conducted by the Department of Budget and Management and League of Local Budget Officers, Region IX, Inc. held at Grand Astoria Hotel, Zamboanga City – August 9 – 11, 2017.
20. DATA MANAGEMENT SYSTEM: STATSIM REPORTING AND QGIS POVERTY MAPPING MODULE 2, COMMUNITY BASED MONITORING SYSTEM (CBMS) – conducted by the Department of Interior and Local Government held at Zamboanga Seafood House, San Roque, Zamboanga City – August 22-25 and 29, 2017.DISASTER RISK REDUCTION AND MANAGEMENT (DRRM) CAPACITY
21. BUILDING: DEVELOPING BASIC LIFE SUPPORT, FIRE PREVENTION AND SUPPRESSION PREPAREDNESS AND COLLAPSED STRUCTURE SEARCH AND RESCUE (CSSR) FOR DRRM OFFICERS OF CITY GOVERNMENT EMPLOYEES – conducted by the Zamboanga Disaster Risk Reduction and Management Council at ZDRRM Office, Zone IV, Zamboanga City – September 6-8, 2017
22. SEMINAR ON QUALITY CUSTOMER SERVICE – conducted by the City Human Resource Management Office at Grand Astoria Hotel, Zamboanga City – September 14, 2017
23. CONVENTION ON RA 9184 AND ACCOUNTABILITY – conducted by the JPLCV Center for Academic Values Foundation, Inc., Puerto Princesa City, Palawan – September 12-14, 2017
24. EMPLOYER’S FORUM – conducted by the Home Development Mutual Fund held at Sapphire Ballroom, Grand Astoria Hotel, Zamboanga City – October 4, 2017
25. TRAINING ON GENDER AUDIT AND GENDER ANALYSIS – conducted by Gender and Development held at Alavar Seafoods Restaurant, Zamboanga City – October 23, 2017
26. ASPIRE TO INSPIRE: SEMINAR ON LEVELING UP LEADERS – conducted by the City Human Resource Management Office held at the Grand Astoria Hotel, Zamboanga City – October 26, 2017
27. EXECUTIVE FORUM ON PROCUREMENT AND ACCOUNTABILITY – conducted by the JPLCV Center for Academic Values held at Villa Paraiso Resort, Mambajao, Camiguin Island, Philippines – October 24-26, 2017.
28. CONSULTATION WORKSHOP ON THE FINANCIAL REQUIREMENTS AND RECONCILIATION OF FUND RELEASES UNDER BUB FY 2013-2016 – conducted by the Department of Interior and Local Government held at Cecile’s Hotel and Catering, Ipil, Zamboanga Sibugay, Philippines. – November 9-10, 2017
29. BARANGAY DISASTER RISK REDUCTION MANAGEMENT EVALUATION – PLANNING – conducted by the Zamboanga – Basilan Integrated Development Alliance, Inc. held at LM Hotel, Tetuan, Zamboanga City – November 15, 2017
30. MEETING OF DELINQUENT AGENCIES AS OF OCTOBER 2017 – conducted by the Government Service Insurance System held at 3rd floor, Aquino Hall, GSIS Bldg. Baliwasan, Zamboanga City – November 17, 2017
31. SEMINAR ON TECHNICAL WRITING AND PUBLIC SPEAKING – conducted by the City Human Resource Management Office held at the Grand Astoria Hotel, Zamboanga City – November 17, 2017.
32. 72nd PICPA Annual National Convention (ANC) – conducted by the Philippine Institute of Certified Public Accountants held at the Philippine International Convention Center (PICC), Pasay City, Philippines. – November 22-25, 2017.
33. REFRESHER TRAINING FOR ALL PRINCIPAL AGENCY AUTHORIZED OFFICERS (AAO) – conducted by the GSIS Membership Department in coordination with GSIS Zamboanga Branch held at the Subanen Hall, Garden Orchid Hotel, Zamboanga City – November 24, 2017.
34. FUND COORDINATORS’ CLUB MEETING – conducted by Home Development Mutual Fund held at Sapphire Ballroom, Grand Astoria Hotel, Zamboanga City – December 7, 2017
35. GREATNESS RE-ENGINEERED: AN EPSON SOLUTIONS AND TECHNOLOGY SHOWCASE 2017 – conducted by EPSON Philippines Corporation held at Garden Orchid Hotel, Zamboanga City – December 8, 2017.
36. EXECUTIVE FORUM ON PROCUREMENT AND ACCOUNTABILITY – conducted by the JPLCV Center for Academic Values held at Great Eastern Hotel, Quezon City, Philippines – December 12-14, 2017.
B. DISBURSEMENT AUDIT AND PROPERTY INSPECTION DIVISION:
With the exerted efforts made by the Disbursement Audit Personnel in monitoring and following-up of the outstanding Cash Advances, most of the pending cash advances of Special Disbursing Officers and travels were liquidated during the current year 2017.
Likewise, prompt issuance of demand/collection letters to officers and employees were made to settle their Disallowances and Notice of Suspension. All Notice of Suspension issued by COA for the year 2017 were settled within the same year in the amount of Php 5,000,000.00 and Php 32,263,673.12 were settled of the previous year’s Notice of Suspension. Notices of Disallowance issued in the year 2010 were also settled in the amount of Php 483,538.10.
The Disbursement Audit personnel strictly implemented COA Rules and Regulations required the monthly payment of GSIS loans as mandated by the GSIS. Hence, the City Government of Zamboanga was able to achieve the mandated percentage of 70% of Loans paid which earned the award for Seal of Good Local Governance.
COMPARATIVE REPORT 2016 – 2017
SUMMARY REPORT OF COMPLETED INFRASTRUCTURE PROJECTS
January 1 to December 31, 2017
Audit Staff are busy checking and scrutinizing all supporting documents of each transaction
C. FINANCIAL TRANSACTIONS DIVISION:
1. Bookkeeping Section
The Bookkeepers handling the three (3) Funds of the City: General Fund, Special Education Fund, Trust Fund have consistently exerted efforts in updating the recording of financial transactions and in the preparation of the monthly Financial Reports. Certain setbacks, like the retirement and transfer to other offices of several personnel and the scheduled blackouts have greatly affected the posting of daily transactions. But with the timely filing up of vacant positions and rending of overtime even without pay by some dedicated and hard working personnel, the Office managed to meet the dateline set by the COA in the submission of the year-end Financial Reports.
The Staff of the Bookkeeping Section are busy encoding and updating records of each transaction/documents utilizing the E-NGAS Program
COMPARATIVE REPORT CY 2016-2017
A. Billing and Remittance Section:
New computer programs were adopted as required by concerned Government Agencies such as the GSIS, PhilHealth and Home Development Mutual Fund in the preparation and submission of remittances.
Monthly remittances were consistently being made for the various payroll deductions. The table below shows the comparative figures of remittances made to the respective government agencies and financial institutions for the year 2015 and 2016:
Table 1. Comparative Remittances 2016-2017
Note: The increase of GSIS premiums and loans was due to salary increase, step increment and promotions. The thrust of the GSIS Regional Office was to require all loans to be paid. Increase in taxes withheld was due to the salary increase and strict implementation of BIR rules and regulations.
COMPARATIVE REPORT 2016-2017
The staff of the Billing and Remittance Section
D. BARANGAY TRANSACTIONS DIVISION:
1) BOOKKEEPING SERVICES
a) Recorded all payments, collections and other transactions in the proper books of accounts of 98 Barangays of the City.
b) Prepared monthly and annual financial reports and supporting schedules.
c) Assisted in the Budget preparation of the 98 Barangay Budget upon verification of Certified Statement of Income and Supplemental Budget.
d) Issued Certifications upon Request
Most barangays requested for transfer of for the grant of PEI bonus and/or settlement of overdrafts.
e) Provided Reports and Schedules as requested from various concerned Government Agencies or Offices.
2. ACCOUNT VERIFICATION SERVICES SECTION
a) Received Transmittal Letters (TL) of paid Disbursement/ Payroll Vouchers or Certifications for No Disbursement Transactions
For the year 2017, the compliance of the Barangays in terms of report submission to this Office was improved. Demand letters were sent to concern Barangay Officials and prior year unremitted taxes and collections were required to be remitted and deposited.
Stricter monitoring and controls were continuously applied in the Financial Transactions of the 98 Barangays to ensure strict observance and compliance of proper Accounting and Auditing Rules and Regulations always.
The Staff of Barangay Transactions Division
b) Verified paid disbursement vouchers, payrolls and liquidation reports and the supporting documents of 98 Barangays of the City.
c) Conducted and/ or Assisted in the Physical Count and Witnessed Turn-Over of Barangay Properties, Accountabilities and Financial Documents.
During the year, three (3) physical counts of Property, Plant and Equipment were conducted and/ or assisted as well as witnessed Turn-over of Barangay Properties, Accountabilities and Financial Documents.
City Accountant’s Office Personnel together with the Barangay Staff of Barangay Limaong during the Turn-over of Barangay Properties, Accountabilities and Financial Documents.
d) Monitored continuously the implementation of the Cleanliness and Beautification Drive as well as the strict implementation of the Anti-Littering Ordinance of the City Government which started last August, 2016 as per City Mayor’s Memorandum Order No. 04, Series 2016 dated August 4, 2016.
This Office have monitored and conducted ocular inspections and/ or re-inspections of eighty-four (84) and sixty-seven (67) barangays of the City for the year 2017 and 2016, respectively.
III. OTHER ACCOMPLISHMENTS
For the first time, the Samahan Ng Mga Treasurer at Secretary sa 98 Barangay ng Zamboanga City was created through the initiative and assistance of the Office of the City Accountant.
A Christmas Party was held last December 21, 2017 at Marcian Business Hotel which was attended by majority of the Barangay Treasurers and Barangay Secretaries together with some Record Keepers, Clerks and Sangguniang Barangay Members. The guests were the City Accountant, DILG Director and some City Councilors. The newly elected officers of the organization were inducted by City Councilor Elbert C. Atilano.
Shots during the Oath-Taking Ceremonies inducted by City Councilor Elbert C. Atilano for the Newly-Appointed Officers of the Samahan Ng Mga Treasurer at Secretary sa 98 Barangay ng Zamboanga City
IV. PLANS AND PROGRAMS FOR 2018
A. To be consistent in implementing COA rules and regulations and to improve further the speedy processing of Disbursement Vouchers and Payrolls.
B. To maintain the timely preparation and submission of the monthly financial reports of all City Funds and the 98 Barangays.
C. To develop computerized program for salary, wage, premiums and other payroll deductions; supplies issued, and checks issued to facilitate the timely preparation of the Bank Reconciliation Report and the Accountant’s Advice.
D. To constantly develop guidelines, rules and procedures to assist Barangay Officials in the effective management of funds, property and resources of their Barangay.
E. To conduct an inventory of all Barangay properties in connection with the upcoming 2017 Barangay Election, tag the properties according to nature of acquisition. To ensure that donated properties and lost or missing items are accounted for and require the settlement of accountable Barangay Officials or employees.
F. To consistently monitor the implementation of the Cleanliness Drive of the Barangays of the City utilizing the available Barangay funds.
G. To attend seminars on the latest accounting and auditing rules and regulations, budgeting, taxation, DILG rules and regulations and computer applications.