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See results Purchases of Supplies — purchases of small items with an expected life of one year, shall be recorded initially in the books as Inventory, and as an Expense upon its issuance to officers and employees.
Other items for Purchases that do not fall under this description, shall be recorded under Plant, Property, and Equipment with depreciation applied accordingly.
Cash Advances — cash advances for personal purposes shall be accounted for in the Payroll Fund; advances in travel and other agency related functions, shall be recorded as Advances to Officers and Employees. Disallowances — shall only be taken up in the books when it becomes final and executory as may be decided upon during the audit of expenses.
Processing of Transactions and Recording in the Books of Account- processing of accounts are done in the barangay; while recording in the books are done at the municipal and city level.
The financial books of the barangay are kept in the city or municipal offices. Recording in the books shall be made through reports submitted by the Barangay Treasurer or Record Keeper. Supporting documents are kept in the barangay and made available to COA when needed.
Supporting Schedules — the barangay shall prepare the following supporting schedules relating to: Source Buy Now E-NGAS — the new electronic system shall be used to speed up the recording of transactions at the barangay and to hasten the process of consolidation of financial statements at all levels.
Certified Registers — shall include certified registers for: Financial Transactions of the Barangay Appropriations - Appropriations are funds that are authorized by the Sanguaniang Bayan or the local legislative body to spend funds for a project or undertaking where services or goods have already been received.
Appropriations are charged against several sources: Commitments - are specific funds that are earmarked by an authorized barangay official that commits the barangay to pay a specific sum of money. Charges for the specific fund shall be based upon the commitment of funds by the barangay as evidenced by Contracts and Purchase orders, Disbursement vouchers, and Payroll for specific services.
Receipts of Cash and Bank Deposits — collections made for local licenses and fees shall be deposited intact in the next banking day Disbursements — payments of local government expenses used for day to day operations.
Supplies and Materials; Plant, Property and Equipment, Public Infrastructure and Reforestation- are charged against their respective appropriations and capital outlay Duties of the Barangay Record Keeper The Barangay Record Keeper is tasked to prepare several financial reports based on standard format that pertains to Status of Appropriations and Registries of Appropriation and Commitments of government funds for submission to the Municipal Budget Officer on or before the 5thof January of the ensuing year.
He sees to it that proper recording of entries are done, taking into account the new barangay accounting system under NGAS, for proper monitoring of accounts. Other Related Articles from Author:Hi Anne! 🙂 Alternative Learning System is a project of the Department of Education through its Bureau of Alternative Learning System.
Its aim is to help elementary and high school dropouts or those who have not been able to attend any schooling at all to finish their primary or secondary education through non-traditional ways of schooling.
A former lead health economist of the World Bank, he is a world-respected scholar and practitioner in health systems strengthening and reform with more than forty . Barangay Assessment: Needs and Performance of Barangay Natividad South, Cabiao, Nueva Ecija.
Azul, Edwin Jr. Level of the Service of Barangay Health Center, Level of Readiness of your Barangay before and on the onset of natural calamities, ACKNOWLEDGMENT THESIS.
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The Barangay Health Care Management Information System is a community-based and patient-directed organization. Its goal is to provide first aid, maternal and child health care, diagnosis of social diseases, and other basic health services to all the members of the community it is serving.
Collaboration within the health sector was apparent from the involvement of barangay health workers, re-orientation of job descriptions and the creation of a disease surveillance unit. The engagement of barangay leaders and use of existing community structures helped mobilize local resources and voluntary services for vector control.