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NEW GOVERNMENT ACCOUNTING SYSTEM FLOW OF DOCUMENTS

This document provides an overview of the flow of documents and the organization chart of the UP Diliman Accounting Office under the new government accounting system. It includes information on the positions, sections, and processes involved in the accounting office.

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NEW GOVERNMENT ACCOUNTING SYSTEM FLOW OF DOCUMENTS

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  1. RE-ORIENTATION ON THE NEW GOVERNMENT ACCOUNTING SYSTEM FLOW OF DOCUMENTS ACCOUNTING OFFICE

  2. MANDATE

  3. UP DILIMAN ACCOUNTING OFFICE ORGANIZATION CHARTup accounting office organizational chart.doc DIRECTOR II G-26 (PSI 259) VACANT Electronic Data Processing Section Administrative Officer V Vacant Acting Director Accountant IV G-22 (PSI 261-2) COMPUTER PROGRAMMER II G-18  Electrician II G-6 Administrative Asst. II G-8 Administrative Aide VI Vacant PAYROLL SECTION Accountant IV G-22 TAX AND RECONCILATION SECTION Accountant IV G-22 BOOKKEEPING SECTION Accountant IV G-22 PRE-AUDIT SECTION Accountant III G-19 PUBLIC ASSISTANCE AND RECORDS MANGEMENT SECTION VACANT Accountant III G-19 Accountant II G-16 Administrative Officer G-11 Storekeeper I G-4 Accountant III G-19 Accountant III G-19 Administrative Officer G-15 Demo G-11 UP Contractual-Administrative Asst. II Vacant Computer Programmer Vacant Accountant II G-I6 Senior Bookkeeper G-9 Demo G-11 Accountant II G-16 Administrative Officer Vacant Administrative Officer G-11 Administrative Asst. II G-8 Accountant II G-16 Administrative Asst. II Vacant Driver II G-4 Administrative Officer G-15 Administrative Officer G-11 Administrative Aide VI Vacant Administrative Officer G-15 Administrative Asst. II G-8 Administrative Asst. II G-11 Administrative Officer V Vacant Utility Worker II G-3 Administrative Officer G-15 Administrative Officer G-15 Accountant II Vacant Administrative Asst. II G-8 Administrative Aide VI Vacant Accountant III Vacant Administrative Asst. II Vacant Accountant II Vacant Administrative Officer II Vacant Administrative Officer II Vacant

  4. Volume of Transactions Processed

  5. FLOW OF DOCUMENTS Personal Services MOOE/CO Tax Matters Payments Through DBM Monitoring and Control of Trust Accounts

  6. Personal Services • FIRST SALARY OF REGULAR EMPLOYEE • LECTURERS, STUDENTS AND GRADUATE ASSISTANTS, HONORARIA AND OTHER PAYMENT FOR PERSONAL SERVICES • OVERTIME SERVICES • OVERLOAD HONORARIA • RETIREMENT GRATUITY AND • TERMINAL BENEFITS

  7. PAYMENT FOR UNCLAIMED/STALE CHECKS FOR SALARY, HONORARIA, ALLOWANCE , STIPEND, ETC. • PAYMENT THROUGH COMPUTERIZED PAYROLLS – PAYROLL UPDATES/SALARY ADJUSTMENTS • REMITTANCE TO CONCERNED AGENCIES FOR AMOUNTS DEDUCTED FROM THE GENERAL PAYROLL • DOCUMENTARY REQUIREMENTS

  8. FLOW OF DOCUMENTS MOOE and CO • DOCUMENTARY REQUIREMENTSIN THE PROCESSING OF CLAIMS • REIMBURSEMENT/PROCUREMENT • VAT and WITHHOLDING TAX RATES • SIGNATORIES ON DV • PAYMENT TO SUPPLIER FOR ITEM/S PURCHASED

  9. PROCESSING OF PAYMENTS • THROUGH THE • DEPARTMENT OF BUDGET • AND MANAGEMENT • CONTROL AND MONITORING • OF TRUST ACCOUNTS

  10. PERSONAL SERVICES AND TAX MATTERS MS. CECILIA J. MORALES Head – Payroll and Tax Section

  11. Function of Payroll Section: • Process the First Salary of regular employee. • Process payment for Lecturers, Students and Graduates assistant. • Process honoraria rata and other personal services. • Process payment for Retirement Gratuity, Terminal Leave and Faculty Sick Leave. • Process salary honoraria and rata through c0mputerized payroll. • Implementation of authorized payroll deductions and remittance thereof to the respective agency or creditors. • Monitors net pay of individual employee. • Prepares certification of remittances to individuals. • Certifies net pay for GSIS, Pag-IBIG and other loans. • Certifies mandatory deduction of payroll and remittances.

  12. Tax Section • Computes the corresponding withholding tax amount and net pay per payee on the DV based on the tax rate of the employee on the tax database. • Updates income database of the employee/payee concerned. • Updates employees’ status classification as to the amount of personal exemption and additional exemption.(BIR Form 2305) • Prepare Certificate of Tax Withheld for VAT and Expanded Withholding Tax deducted from suppliers(BIR Form 2306 and 2307)in six copies. • Prepares Certificate of Compensation Payment/Tax Withheld at year end (BIR Form 2316) for each employee. • Computes/updates tax database of employees and suppliers for the monthly remittances to BIR. • Updates withholding tax rates deducted from the monthly payroll.

  13. PROCEDURES OF PAYMENT FOR THE FIRST SALARY OF REGULAR EMPLOYEE

  14. Receives appointment and other supporting documents from HRDO. • a. Prepares DV • b. Assigns DV number • c. Forwards DV to unit together with the list of documentary requirements needed. • Upon receipt of the duly funded DV, Receiving Clerk encodes receipt of DV: • 1. Payee • 2. Nature of payment • 3. Gross Amount • 4. Period covered

  15. Processing of DV: • Check payee vs Tax database. • For new employee (regular or contractual), Check needed documentations such as TIN, BIR Form 2305/2316, etc. add data on the tax database. • Computes tax rate, effects withholding tax amount and computes net amount per payee on DV. • Pre-audits supporting documents for validity of claims and completeness of documentation. • Classify expense as to salary, honorarium,, etc. and summarize by expense account. • Journalize transactions • Check cash availability • Director reviews supporting documents and certifies DV

  16. Releasing a. Match DV with the database on received DVs b. Encode net amount and date released c. Prepares e-copy of the DVs in accordance d. Forwards DV and e-copy to Cash Office for payment.

  17. Documentary requirements for the payment of salary for newly hired employees: • Appointment (Certified Photocopy) • Report of Duty and Oath Of Office • Statement of Assets and Liabilities • DTR for Administrative Staff or Certificate of Service for Faculty • Tax Identification Number (TIN) • Employee Number and Bank Account Number • Duly approved Obligation Request • Philhealth Number • Pag-ibig Number • GSIS BP Number • BIR Form 2305 and 2316 for employees with previous employer

  18. Effects of Incomplete Requirements/ Documentation

  19. PhilHealth premiums remained unposted. Thus, • Philhealth benefits during confinement cannot be • availed of by ALL EMPLOYEES including those • with Philhealthnumbers. • Pag-Ibig benefits cannot be granted to employees • without Pag-ibig Number • GSIS Premium remittances remained unposted • Delay in the submission of the “Alpha List “to BIR. • BIR penalizes the University for every delay in • the submission of “Alpha List” and for every tax • remittance without TIN number

  20. PAYMENT FOR LECTURERS, STUDENTS AND GRADUATE ASSISTANTS, HONORARIA AND OTHER PAYMENT FOR PERSONAL SERVICES

  21. COLLEGE/UNIT: a. Prepares Disbursement Voucher (DV) b. Attached required documentations such as DTR, copy of Appointment, Authorization/ Approval, etc. c. Prepare OBR/BUR. d. If amount less than or equal to P20,000 Dean/Director/Head of unit approval on box C - Approval of box A by Department Chair/AO - If amount is more than P20,000.00, VCA approval on box C and approval on box “A” by Department Chair/AO e. Sends DV to Budget Office for funding (if charge to budgetary and Income-fed account) or Accounting Office (if charge to Trust Account)

  22. Processing of DV: • Check payee vs Tax database. • For new employee (regular or contractual), Check needed documentations such as TIN No., BIR Form 2305/2316, etc. add data on the tax database. • Computes tax rate, effects withholding tax amount and computes net amount per payee on DV. • Pre-audits supporting documents for validity of claims and completeness of documentation. • Classify expense as to salary, honorarium,, etc. and summarize by expense account. • Journalize transactions • Check cash availability • Director reviews supporting documents and certifies DV

  23. Releasing a. Match DV with the database on received DVs b. Encode net amount and date released c. Prepares e-copy of the DVs in accordance d. Forwards DV and e-copy to Cash Office for payment.

  24. PAYMENT OF OVERTIME SERVICES Note: At present, only drivers are allowed to claim overtime pay. Other personnel who are required to render overtime services must seek prior approval from the Chancellor thru the Vice-Chancellor for Administration.

  25. COLLEGE/UNIT: a. Prepare the “Overtime Request” form for approval by the Head of Unit, Budget Director (if charge to budgetary or Income-fed account) or Accounting Office (if charge to Trust Account) and Vice-Chancellor for Administration. b. Prepare DV/OBR/BUS supported by DTR and approved overtime request form. c. Dean/Director/Head of Unit approves payment on box A of DV and also box C, if gross amount is P20,000.00 or less. Forward DV and supporting documents to Budget Office for funding (if charged to budgetary and Income-fed account) or to Accounting Office (if charged to Trust Account)

  26. Processing of payment at the Accounting Office follows same procedures in the Payment of Personal Services

  27. PAYMENT OF OVERLOAD HONORARIA

  28. OFFICE OF THE VICE-CHANCELLOR FOR ACADEMIC AFFAIRS: a. Prepares disbursement voucher (DV) together with supporting documents. b. Approves DV subject to submission of grades c. Sends DV to unit for signature of DV and preparation of OBR/BUR. COLLEGE/UNIT a. Signs DV, attached certificate of grades submitted b. Prepares OBR/BUR c. Forwards to Budget Office for funding.

  29. Processing of payment at the Accounting Office follows same procedures in the Payment of Personal Services

  30. PAYMENT OF RETIREMENT GRATUITY

  31. PAYROLL SECTION: a. Receives retirement documents from HRDO. b. Prepares DV for retirement gratuity based on documents received from HRDO c. Assigns DV control number and encodes DV data e. Forward DV to Unit concerned for signature of the DV, preparation of OBR and attachment of required documentations.

  32. COLLEGE/UNIT: a. Receives and signs DV, prepares OBR/ BUR b. Attached documentations. c. Forwards DV, OBR/BUR and other supporting documents to UPD Budget Office for funding

  33. Processing of payment at the Accounting Office follows same procedures in the Payment of Personal Services

  34. PAYMENT OF TERMINAL/FACULTYSICK LEAVE

  35. PAYROLL SECTION: a. Receives documents from HRDO. Pre-audits Summary of Leave Credits. If there were discrepancies noted, return documents to HRDO for appropriate action b. Prepares DV for terminal leave (based on approved application received from HRDO). c. Assigns DV control number d. Encodes DV data e. Forwards DV to Unit concerned for signature of the DV and preparation of OBR and attachment of required documentations.

  36. COLLEGE/UNIT: a. Receives and signs DV, Prepares OBR/ BUR b. Attached documentations. c. Forwards DV,OS and other supporting documents to UPD Budget Office for funding

  37. Processing of payment at the Accounting Office follows same procedures in the Payment of Personal Services

  38. PAYMENT FOR UNCLAIMED CHECKS FOR SALARY, HONORARIA, ALLOWANCE , STIPEND, ETC.

  39. PAYEE: Payee sends request for replacement of check to Cash Office B. Cash Office approves request and sends request to Accounting Office for preparation of DV and for processing

  40. ACCOUNTING OFFICE : • Verifies claim against Subsidiary Ledger • Prepares DV, assigns control number and journalize DV • Indexes payment in the Subsidiary Ledger • Director reviews supporting documents and certifies DV • Releasing Clerk encodes DV, prepares e-copy of the transactions • Forwards DVs to Cash Office together with the e-copy for check preparation

  41. PAYMENT THROUGH COMPUTERIZED PAYROLLS – PAYROLL UPDATES/SALARY ADJUSTMENTS • ACCOUNTING OFFICE: • Reviews appointment and other payroll updates received from the HRDO/Units • Prepares data to effect inclusion of employee in the computerized payrolls. • Encodes payroll updates in the payroll database • Process new tax rates and check net pay if within the P3,000.00 limit ( come July 2012 limit of net pay will be P5,000(GAA 2012) • Prepares computerized monthly payroll and forwards to Unit for appropriate action.

  42. Prints the following: - General payroll register - payroll master list - obligations summary - payroll remittances per agency and abstract of payroll deductions - pay slips - bank remittances Prepares e-copy of bank remittances and forwards to Cash Office for remittance: - remittance listings - premium master list

  43. prepares e-copy of GSIS, Philhealth remittances according to their respective software and format • Prepares remittance lists to concerned agencies for payroll deductions • Prepares OBR and sends obligation summary to Budget Office for payroll obligation • Forwards Payroll and Pay-slips to the Units for review, verification and approval Units to inform Accounting Office if there were discrepancies in the payroll and for employees who were AWOL, retired, etc.

  44. DOCUMENTARY REQUIREMENTSIN THE PROCESSING OF PS CLAIMS

  45. PERSONAL SERVICES • REAPPOINTMENT/RECLASSIFICATION • Appointment (certified photocopy) • Report for Duty • Certificate of Service/DTR • Employee Number • Bank Account Number • Duly approved Obligation request (OBR) or • Budget Utilization Request (BUS) • Philhealth Number • Pag-ibig Number • GSIS BP Number

  46. SALARY DIFFERENTIAL  Promotion – Certified Photocopy of Appointment and Report for Duty Duly approved Obligation Request(OBR)\Budget Utilization Request (BUR) Step Increase – Certified photocopy of Appointment, Duly approved Obligation Request(OBR)\Budget Utilization Request (BUR)

  47. PROFESSORIAL CHAIR/FACULTY GRANT • HRDO endorsement • Release of Funds from UPFI RATA AND HONORARIA • Certified photocopy of Appointment • Report for Duty • Certificate of Service • Duly approved Obligation Request (OBR)/ • Budget Utilization Request (BUR)

  48. RETIREMENT GRATUITY AND TERMINAL LEAVE • Original copy of approved Retirement • Gratuity/Approved Terminal Leave • GSIS/OMBUDSMAN and Fiscal Clearance • University Clearance • Statement of Assets and Liabilities • Latest appointment • Service record • Duly approved Obligation Request/Budget • Utilization Request (BUS) • DBM Cash Release (for Terminal Leave) • Summary of Leave of Credits (HRDO • Chancellor’s approval

  49. OVERLOAD HONORARIA • Duly approved Obligation Request • (OBR)/Budget Utilization Request (BUR) • Duly approved documentations from OVCAA • Certification of Grades Submitted OVERTIME SERVICES • Duly approved Obligation Request • (OBR)/Budget Utilization Request (BUR) • Certificate of Service/DTR • Authority/Approval to Pay Overtime Services

  50. TRANSFER FROM OTHER GOVERNMENT AGENCY • Certified photocopy of Appointment • Certificate of Last Salary Received • Certificate of Income and other Benefits • received from previous employer • BIR Forms 2316 • Bank Account Number • Report for Duty • Philhealth Number • GSIS BP Number • Pag-ibig Number • BIR Form 2305

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