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PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA )

PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ). 11 th Annual National Conference Negros Oriental Convention Center, Dumaguete City May 28-31, 2014.

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PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA )

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  1. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA) 11th Annual National Conference Negros Oriental Convention Center, Dumaguete City May 28-31, 2014 Theme: “PhALGA : Committed to Integrity, Transparency and Accountability!”Talk: “PROFESSIONALISM”Speaker: HENRY A. SOJOR, Ph.D.Technical Session 2, May 29, 201410:00AM – 12:00 HN SOJOR ( 1 )

  2. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) 11th Annual National Conference Negros Oriental Convention Center, Dumaguete City May 28-31, 2014 HENRY A. SOJOR, Ph. D. ( Silliman University ) Chairman, Advisers and Consultants, Office of the Governor SOJOR ( 2 ) Province of Negros Oriental

  3. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) HENRY A. SOJOR, Ph.D. • First Graduate, Doctor of Philosophy (Ph.D.), Silliman University, (1977) • Topnotcher # 2, Schools Division Superintendents Exams (1978) • First University President, Negros Oriental State University • First National President and Chairman of the Board, Coordinating • Council of Technical – Vocational Educational Associations of the • Philippines (COCOTVEAP) • Fellow, International Advisory Council, Royal Institute of • Education, Singapore. • Medal of Honor, International Directory of Distinguished • Leadership, American Biographical Institute, North Carolina, USA. • Speaker in International Conferences: Canada, USA, Spain, France, Taiwan, • Thailand, South Korea, China, Australia, Brunei, Ghana, Africa & others. • President, various educational, socio-civic, service organizations in • Central Visayas and Negros Oriental • Outstanding Oriental Negrense, 2007 • Chairman, Advisers and Consultants of the Office of the Governor, • Province of Negros Oriental SOJOR ( 3 )

  4. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA) • I. INTRODUCTION • “Coming together is a beginning; Keeping together is progress, Working together is Success.” (Ford) • “A public office is a public trust. Public officers and employees must, at all times, be accountable to the people, serve them with utmost responsibility, integrity, loyalty, and efficiency, act with patriotism and justice and lead modest lives.” ( Sec. 1 Art. XI, Philippine Constitution ) • “ Mankind has made great progress and strides in literature, • medicine, music, technology and education, allowing man to • travel to the moon, and computer command spacecrafts to • travel beyond the universe, but man has not improved much • in governance.” ( Tuckman ) SOJOR ( 4 )

  5. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • PROFESSIONALISM • Profession – a calling requiring a specializedknowledge and • often long andintensive academic preparation; • requiring special education, training or skill. • 2. Professionalism – the skill, good judgment and polite behavior/ • conduct that is expected from a person who • is trained to do a job well. • 3. Integrity – adherence to a code of moral values; the quality of • being honest and fair. • 4. Transparency – openness, honesty, freedom from pretense or • deceit. SOJOR ( 5 )

  6. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • 5. Accountability – obligation / willingness to accept • responsibility, to account for one’s action. • - control mechanism that regulates the • required official behavior in the public office. • - checking of any abuse of authority and • misuse of power by those assigned to a • public office. SOJOR ( 6 )

  7. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • II. CHALLENGES OF 2014 • These challenges affect the Filipinos, both body and soul. The future of an organization, a community, a local government unit or a country, depends on enhancing the capability to contribute and serve with professionalism. Meeting these challenges, increases the value of the Filipino to the nation, and pours strength and spirit into the Philippines reservoir. • ( Salazar, 2014 ) SOJOR ( 7 )

  8. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • Climate Change • Natural disasters – super typhoons, earthquakes, surging floods, others. • Demands higher levels of preparedness and better coordinated responses at all levels • ( BDRRMC – NDRRMC ) • Officials and employees are challenged to change to lifestyles that enhance sustainability and harmony with nature. SOJOR ( 8 )

  9. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA) • 2. Trade • Philippines is a signatory to the World Trade • Organization. • Liberalization agreements to improve global • competitiveness. • Free flow of products and services, free flow of capital and human resources. • Realization of the ASEAN Economic Community. SOJOR ( 9 )

  10. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • 3. Technology • Telecommunications / Internet continue – to fuel • progress. • Productivity increases due to one’s activity to generate and utilize new technology. • Only those who understand and utilize these • technologies can forge ahead. SOJOR ( 10 )

  11. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • 4. Professionalism and Credibility • Globalization levels the playing field. • Intensification of anti-corruption efforts. • Integrity Initiative and seal of good housekeeping reach out to public and private institutions. • A good CPA has credibility. • 5. International Terrorism • Safety and security of citizens and countries are in danger. SOJOR ( 11 )

  12. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • PROFESSIONALISM : Its Implications in Local Governance • 1. Leadership and Followership • Leadership by example; inspired and inspiring leadership. • “ Educate et mundumeducate ” • A good leader is a good follower. • Politics is the art of governance. Local leaders / employees to propel local government productivity and deserving of respect of the citizenry. SOJOR ( 12 )

  13. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • 2. The “ Triple A “ Implication • It is your Attitude, not you Aptitude, that will determine your Altitude. • Have positive and right kind of attitude: patience, • industry, persistence, consistency, constancy in public service. • Accountants to work with determination of a bull, the persistence of a bloodhound and the industry of an ant. SOJOR ( 13 )

  14. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • 3. Culture of Service and Excellence • Government employment is service - - dedication and sacrifice. • Excellence : “ Doing ordinary things extraordinarily well. ” • ( Gardner ) • Standards of excellence are important to help instill the excitement, knowledge and basic values like hardwork • that will set the local governments on the right track. • ( Clinton ) • The “ GLOCAL “ implication – “think Global; act Local.” SOJOR ( 14 )

  15. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • 4. Optimal Utilization of Resources • Two essential resources available in LGUs : Local bureaucracy, and funds for development. • Efficient and effective bureaucracy that manages service delivery system assures adequate services to the people. • Public personnel need to be continuously capacitated. • Sustained competency-building program is necessary. • Local funds are the life & breath of local autonomy. Many local authorities have a very high financial dependency on the national government. Increase local revenues from non-tax and tax sources. Generate local economic development projects to spur local government income. “ Financial anemia “ is a sign of weak leadership. SOJOR ( 15 )

  16. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • 5. Best Practices in Local Governance • Management Innovations ( Makati, Cebu City, Davao City ) • Strategic Forecasting and Planning Service Requirements • ( Tuba, Benguet, CAR ) • 3) Disaster Mitigation Model ( Olongapo, Marikina ) • 4) “ No Fire “ Bonus ( Cordillera Administrative Region ) • Green Cities : LGUs should be clean and green to achieve • livable and sustainable localities ( Dumaguete City ) • 6) Interlocal Stewardship of Coastal Areas • ( More than 70 % of LGUs are coastal; also having the • poorest families in the Philippines ). • 7) Local Legislation • 8) Revisit the Principle of Self-Help • 9) Construction Team • 10) Preservation of Historical Sites / Relics SOJOR ( 16 )

  17. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • 6. THE ACCOUNTANT (Article Four – Local Government Code – R.A. 7160) • Section. 474. Qualifications, Powers and Duties. - • No person shall be appointed accountant unless he is citizen • of the Philippines, a resident of the local government unit concerned, of good moral character, and certified public accountant. He must have acquired experience in the treasury or accounting service for at least five (5) years in the case of the provincial or city accountant, and three (3) years in the case of the municipal accountant. • The appointment of an accountant is mandatory for the • provincial, city and municipal governments. SOJOR ( 16-A )

  18. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • (b) The accountant shall take charge of both the accounting and internal • audit services of the local government unit concerned and shall: • (1) Install and maintain an internal audit system in the local • government unit concerned; • (2) Prepare and submit financial statements to the governor or • mayor, as the case may be, and to the sanggunian concerned; • (3) Apprise the sanggunian and other local government officials on • thefinancial condition and operations of the local government • unitconcerned; • (4) Certify to the availability of budgetary allotment to which • expenditures and obligations may be properly charged; • (5) Review supporting documents before preparation of vouchers • to determine completeness of requirements; • (6) Prepare statement of cash advances, liquidation, salaries, • allowances, reimbursements and remittances pertaining to the • local government unit; SOJOR ( 16-B )

  19. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • (7) Prepare statements of journal vouchers and liquidation of the • same and other adjustments related thereto; • (8) Post individual disbursement to the subsidiary ledger and • index cards; • (9) Maintain individual ledgers for officials and employees of the • local government unit pertaining to payrolls and deductions; • (10) Record and post in index cards details of purchased • furniture, fixtures, and equipment, including disposal • thereof, if any; • (11) Account for all issued request for obligations and maintain • and keep all records and reports related thereto; • (12) Prepare journals and the analysis of obligations and maintain • and keep all records the reports related thereto; and • (13) Exercise such other powers and perform such other duties and • functions as may be provided by law or ordinance. • (c) The incumbent chief accountant in the office of the treasurer shall be • given preference in the appointment to the position of accountant. SOJOR ( 16-C )

  20. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • V. CHARACTERISTICS OF SUCCESSFUL ORGANIZATIONS • Adaptability • Appreciation of Ambiguity • Accommodation • Accomplishment • Accessibility • Access Ability SOJOR ( 17 )

  21. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • VI. PERSONAL TRAITS OF GOOD LGU ACCOUNTANTS • Personality • PublicRelations • Communication Ability • Character • Intelligence SOJOR ( 18 )

  22. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) • VII. FINAL REMARKS • “ It is the ideas, great ideas; • Not guns, not bombs, that will change the world ! “ • “ Thinking well is wise, • Planning well is wiser, • Doing well is wisest, the best of all ! “ • Public Service is a G I F T ! • G = God-given • I = Integrity • F = Fortitude • T = Trust SOJOR ( 19 )

  23. PHILIPPINE ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS, INC. ( PhALGA ) 11th Annual National Conference Negros Oriental Convention Center, Dumaguete City May 28-31, 2014 Thank you very much ! God bless us ALL ! SOJOR ( 20 )

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