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General Guidelines Responsibility of Punong Barangay

COA Circular 2012-005 dated Dec. 07, 2012 -Revocation COA Circular No. 2009-008 dated Nov. 9, 2009, and Prescribing the Use of Punong Barangay Barangay’s Certification (PBC) and COA Auditor’s Advice (CAA). General Guidelines Responsibility of Punong Barangay

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General Guidelines Responsibility of Punong Barangay

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  1. COA Circular 2012-005 dated Dec. 07, 2012-Revocation COA Circular No. 2009-008 dated Nov. 9, 2009, and Prescribing the Use of Punong Barangay Barangay’s Certification (PBC) and COA Auditor’s Advice (CAA)

  2. General Guidelines • Responsibility of Punong Barangay -Initiate, process, approve financial transactions and issue Punong Barangay’s Certification (PBC) under oath to the AGDB; -Responsible for the legality, propriety and validity of the transaction. -Primarily accountable for losses arising from its issuance

  3. On Processing of Disbursements • -DV shall originate from the concerned Barangay officials; • -DV shall be processed and certified by the barangay designated personnel as to the availability of funds and completeness and propriety of supporting documents; • -PB shall be responsible for the legality, propriety and validity of transaction.

  4. Punong Barangay Certification • -prepared in four (4) copies • original- to the AGDB • duplicate- to be attached to the Transmittal Letter to be submitted to the City/Municipal Accountant with the original copies of the approved DVs and SDs • triplicate- to the Barangay Treasurer for his file together with duplicate copies of DVs and SDs.

  5. Punong Barangay Certification • -prepared in four (4) copies • Triplicate- to the Barangay Treasurer for his file together with duplicate copies of DVs and SDs. • Quadruplicate-to be attached to the TL to be submitted to the Office of the COA SA/ATL who has audit jurisdiction over the barangay

  6. Responsibility of the Barangay Treasurer • -Prepare within 10 days after the end of the month the Transmittal Letter (TL) addressed to the City/Municipal Accountant in three (3) copies to be noted by the Punong Barangay: • Original- to the Accountant (with SDs and duplicate copies of Checks and PBC; • Duplicate- to the Auditor with Quadruplicate of PBC; • Triplicate- file with the triplicate copy of the PBC supported with duplicate copies of DVs and SDs

  7. Responsibility of the City/Municipal Accountant • -Records in the books of accounts of the barangay; • -Prepare the financial statements

  8. Responsibility of the COA Auditor • -audit such accounts of the barangay • -make a report of audit to the Sangguniang Panlunggsod or Sangguniang Bayan • -If no PBC is submitted, demand for the production of such document; • -If no submission of PBC within 15 days after due demand, prepares COA Auditor’s Advice for Barangay’s Check Disbursements (CAA) in 3 copies, addressed to the Bank Manager requesting him/her to defer encashment of checks issued by the Barangay concerned until further notice and citing as reason the non-submission of PBC (copy furnish the Punong Barangay). • -Advice the AGDB of the subsequent submission of PBCs (has the effect of lifting the deferment).

  9. Penalty for Non-compliance • -Administrative disciplinary action pursuant to Sec. 127 of P.D. 1445.

  10. THANK YOU!!!!!!!!!!!! • GOD BLESS US ALL!!!!!!!!

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