ORDINANCE NO: 2017-387 Co-Sponsors: Committee on Laws, Rules, & Policy Formulation; and Committee on Finance and Appropriations "AN ORDINANCE CREATING VARIOUS PERSONNEL POSITIONS IN THE OFFICES OF THE CITY ACCOUNTANT, CITY TREASURER AND CITY BUDGET UNDER THE ORGANIZATIONAL STRUCTURE OF THE CITY GOVERNMENT OF PAGADIAN; DEFINING THE FUNCTIONS, DUTIES AND RESPONSIBILITIES FOR THESE POSITIONS; AND PROVIDING FUNDS THEREFOR" Be it ordained by the Sangguniang Panlungsod (12th City Council) of Pagadian City in session assembled that: Section 1. Positions Created; Duties, Functions & Responsibilities. - The following additional personnel positions are hereby created to the current Personnel Schedule of the hereunder enumerated departments/offices of the City Government of Pagadian which shall invested with functions, duties and responsibilities as enumerated and detailed thereinafter, to wit: a) OFFICE OF THE CITY ACCOUNTANT: Internal Control and Audit Services Division 1) Accountant IV, Salary Grade 22 Duties, functions and responsibilities: a) Certify and evaluate the appropriateness and completeness of the supporting documents of the financial transactions of LGU. b) Certify and evaluate the Liquidation Report submitted by the concerned officials and employees. c) Conduct orientation to concern officials and employees re: Government Accounting, Auditing, Auditing Standards and Principles. d) Enhance and monitor compliance of internal controls to ensure operational efficiency. 2) Accountant III, Salary Grade 18 Duties, functions and responsibilities: a) Check and evaluate the appropriateness and completeness of the supporting documents of the financial transaction to ensure operational efficiency. b) Analyse and ensure veracity of accounting entries of the financial transactions of LGU. c) Monthly monitoring of OBRs Accounting Services Division/Bookkeeping Section 1) Accountant III, Salary Grade 18 Duties, functions and responsibilities: a) Prepares Financial Statements/Reports of General Fund and Economic Enterprises namely: Statement of Financial Position, Statement of Financial Operation, Statement of Net Assets, Statement of Cash Flows and Statement of Comparison between Budgeted amounts and Actual. b) Prepares and maintains schedules of receivables, payables and PPEs of the General Fund and Economic Enterprises. c) Prepares Monthly Cash Disbursement Journal for General Fund and Check Disbursement Journal for General Fund and Economic Enterprises. d) Analyzes and prepare accounting entries of various liquidations under the General Fund and Economic Enterprises. Administrative Division 1) Accountant III, Salary Grade 18 Duties, functions and responsibilities: a) Reviews the Financial Statements/Reports prepared by the accounting services/bookkeeping services personnel namely: Statement of Financial Position, Statement of Financial Operation, Statement of changes of Net Assets, Statement of Comparison between Budgeted amounts and Actual and the Notes to Financial Statements. b) Reviews the Monthly Check Disbursements Journal, Cash Disbursements Journal, General journal of LGU. c) Reviews the monthly Statement of Bank reconciliation to promptly address the reconciling items. Barangay Services Division 1) Accountant III, Salary Grade 18 Duties, functions and responsibilities: a) Reviews the accounting entries of the financial transactions of the 54 barangays. b) Supervises the preparation of Financial Reports of the 54 barangays, namely: Statement of Financial Position, Statement of Financial Operation, and Statement of Changes in Net Assets, Statement of Cash Flows and Statement of Comparison between Budgeted amounts and Actual. c) Supervises on the record keeping of the 54 barangays d) Reviews the Monthly Statement of Bank Reconciliation of the 54 barangays to promptly address the reconciling items. b) OFFICE OF THE CITY TREASURER: Business Taxes/Fees Division 1) Accountant IV, Salary Grade 22 Duties, functions and responsibilities: a) Assesses/evaluates/certifies the computation of business taxes, fees, charges due to taxpayers b) Authenticates and validates collection remittances of liquidating officers and accountability balances c) Checks classification of revenue accounts and submit abstract of collections. d) Prepares and certifies to the correctness of financial reports particularly in the Business Taxes and Fees Division. Examination Division 1) Accountant IV, Salary Grade 22 Duties, functions and responsibilities: a) Evaluates and identifies the reasonableness of Business Establishments' Tax Base as reflected in their Sworn Statement; b) Conducts examination of financial records and observation of actual business operation; c) Compares and reconciles using presumptive method with consideration to the cost/expenses incurrence; d) Assesses compliance to City Ordinances on the Local Revenue and determines the fair computation of business taxes/fees/charges due to the LGU. c) CITY BUDGET OFFICE: Budget Preparation and Review Division 1) Accountant IV, Salary Grade 22 Duties, functions and responsibilities: a) Reviews and consolidates budget proposals of different Departments and offices of the LGU. b) Supervises the review of the Annual Budget and supplemental budget of the 54 Barangays. c) Evaluates, analyzes and monitors actual expenditures and compare with approved budget; Prepare adjustments as necessary. d) Assists the City Budget Officer in the Preparation of the Annual and Supplemental Budgets. Administrative Division 1) Supervising Administrative Officer, Salary Grade 22 Duties, functions and responsibilities: a) Prepares detailed Financial and Performance Targets; b) Verifies the Procurement and Bids & Awards documentation; c) Prepares payrolls, vouchers & liquidation; d) Establishes and maintains a systematic records keeping in the office; e) Takes charge in the preparation and submission of required reports; f) Undertakes the preparation of office communications. Section 2. Requirements on Eligibility and Work Experience. - As basis in the appointment of personnel, the basic requirements for Education, Eligibility and Work Experience for each of the above-created positions shall be determined with reference to the existing Position Classification and Pay Plan of the Civil Service Commission. Section 3. Funding Allocation. - a) Funds under Personal Services allocations of the hereunder-specified vacant positions appearing in the Plantilla of Personnel of the following departments/offices as contained in Appropriation Ordinance No. 2007-12-2016 (CY-2017 Annual Budget) and certified to be available by the Local Finance Committee in the total amount of One Million Four Hundred One Thousand Seven Hundred Ninety-Six (P1,401,796.00) Pesos, is hereby reverted, to wit: VACANT POSITIONS Total a) Office of the City Treasurer: Item No. 28 Local Treasury Operations Officer IV Salary Grade 22 P 185,304.00 Item No. 48 Local Revenue Collection Officer IV Salary Grade 22 185,304.00 b) Office of the City Accountant: Item No. 4 Administrative Officer V Salary Grade 18 132,116.00 Item No. 13 Supervising Administrative Officer Salary Grade 22 132,116.00 Item No. 14 Administrative Officer V Salary Grade 18 132,116.00 Item No. 22 Administrative Officer V Salary Grade 18 132,116.00 Item No. 33 Administrative Officer V Salary Grade 18 132,116.00 c) Office of the City Budget: Item No. 11 Administrative Aide I Salary Grade 1 85,000.00 Item No. 12 Supervising Administrative Officer Salary Grade 22 285,608.00 Total amount reverted P 1,401,796.00 b) The total amount above-specified is hereby appropriated to fund the salaries and other mandatory benefits of the positions created by virtue of this ordinance effective 01 October 2018, as follows: PROPOSED POSITION Total a) Office of the City Treasurer: Accountant IV Salary Grade 22 P 185,304.00 Accountant IV Salary Grade 22 P 185,304.00 b) Office of the City Accountant: Accountant III Salary Grade 18 P 132,116.00 Accountant IV Salary Grade 22 P 132,116.00 Accountant III Salary Grade 18 P 132,116.00 Accountant III Salary Grade 18 P 132,116.00 Accountant III Salary Grade 18 P 132,116.00 c) Office of the City Budget: Supervising Administrative Officer Salary Grade 22 P 185,304.00 Accountant IV Salary Grade 22 P 185,304.00 Section 4. - This Ordinance shall take effect upon its approval. ENACTED AND APPROVED by the Sangguniang Panlungsod (12th City Council) during its 55th Regular Session on 29 September 2017 at the SP Session Hall, Legislative Building, V. Sagun Street, San Francisco District, Pagadian City.