PHILIPPINE NATIONAL POLICE

PHILIPPINE NATIONAL POLICE DIRECTORATE FOR COMPTROLLERSHIP - PROFILE -

DIRECTORATE FOR COMPTROLLERSHIP RECAPITULATION (Organic Personnel) As of August 4, 2009

DIRECTORATE FOR COMPTROLLERSHIP Breakdown of Ranks/Salary Grades As of August 4, 2009

Directorate for Comptrollership is the office that is principally concerned with the management of the financial resources of the Philippine National Police (PNP). The comptrollership function involves planning, objective setting, program costing and integration, budget harmonization, financial accounting, cost effectiveness evaluation, performance analysis and resource management improvement.

Directorate for Comptrollership is tasked to advise the Chief, PNP on budgetary matters, accounting, financial reporting, internal auditing and management improvement.

Directorate for Comptrollership A member of the PNP Directorial Staff, the Director for Comptrollership assists the Chief, PNP on budget and fiscal management, administration of the PNP’s financial resources, accounting services, internal audit and control, management review, analysis and evaluation, and performance evaluation and standard setting.

DIRECTORATE FOR COMPTROLLERSHIP ORGANIZATION CHART DIRECTOR DEPUTY DIRECTOR EXECUTIVE OFFICER ADMIN OFFICER MANAGEMENT DIV ACCOUNTING DIV FISCAL DIV BUDGET DIV REGIONAL COMPTROLLERS BUDGET/FISCAL OFFICERS HEADED BY A DIRECTOR, THE DIRECTORATE FOR COMPTROLLERSHIP HAS FOUR DIVISIONS NAMELY: THE BUDGET DIVISION, THE FISCAL DIVISION, THE ACCOUNTING DIVISION, AND THE MANAGEMENT DIVISION.

DC SPECIFIC F U N C T I O N S • RESPONSIBLE FOR THE PREPARATION OF THE PNP ANNUAL BUDGET. THE DIRECTOR FOR COMPTROLLERSHIP IS THE PRINCIPAL LIAISON OFFICER TO THE EXECUTIVE DEPARTMENT AND OTHER GOVERNMENT OFFICES AND AGENCIES ON FISCAL MATTERS; • INITIATES PROJECTS IN THE FURTHERANCE OF MANAGEMENT IMPROVEMENT PROGRAMS OF THE PNP; • PLANS AND SUPERVISES THE IMPLEMENTATION OF POLICIES AND PROCEDURES PERTAINING TO AUDITING, ACCOUNTING, AND STATISTICAL REPORTING IN MANAGEMENT ACTIVITIES;

DC SPECIFIC F U N C T I O N S • COORDINATES WITH THE DIRECTORIAL STAFF OF NHQ- PNP FOR THE SUPERVISION AND PREPARATION OF DIFFERENT PNP PROJECTS AND PROGRAMS AND IN THE INTEGRATION OF SUCH PROJECTS AND PROGRAMS TO THE OVER-ALL PNP PROGRAM; • SUPERVISES AND MANAGES THE PREPARATION OF THE PNP BUDGET ESTIMATES BASED ON DATA SUBMITTED BY PROGRAM DIRECTORS AND JUSTIFIES THE SAME BEFORE REVIEWING AUTHORITIES; • PLANS, IMPLEMENTS, AND MANAGES ALL POLICIES AND PROCEDURES CONCERNING FINANCIAL MANAGEMENT, PROGRAM REVIEW AND ANALYSIS IN THE MANAGEMENT ENGINEERING AND IMPROVEMENT ACTIVITIES OF THE ORGANIZATION; AND • PERFORMS OTHER OFFICIAL DUTIES OR FUNCTIONS AS THE CHIEF, PNP AND HIGHER AUTHORITIES MAY DIRECT FROM TIME TO TIME.

THE DIRECTOR • PURSUANT TO NAPOLCOM RESOLUTION NR. 95-043 AND PNP CIRCULAR NR. DPL – 001-95, CERTAIN ASPECTS OF THE CHIEF, PNP’S AUTHORITY HAVE BEEN DELEGATED TO THE DIRECTOR FOR COMPTROLLERSHIP. HE HAS BEEN GIVEN THE POWER TO CONTROL SPECIFIED PROCESSES, PRACTICES AND OTHER MATTERS RELATIVE TO HIS RESPONSIBILITIES. • THUS, THE DIRECTOR FOR COMPTROLLERSHIP HAS FUNCTIONAL AUTHORITY OVER THE PNP FINANCE SERVICE (PNPFS) AND THE PNP INFORMATION TECHNOLOGY MANAGEMENT SERVICE (PNPITMS). SPECIFICALLY, THE PNPITMS IS RESPONSIBLE FOR THE MAINTENANCE AND OPERATION OF THE ATM PAYROLL SYSTEM AS WELL AS THE CONTINUOUS FORMS CHECKS (CFCS) AND PAY SLIPS OF PNP PERSONNEL WHILE THE PNPFS EXERCISES THE FOLLOWING FUNCTIONS:

THE DIRECTOR • Functions • MAINTAINS AND SUPERVISES THE OPERATIONS OF THE MODIFIED DISBURSEMENT SYSTEM (MDS) ACCOUNT FOR UNITS IN THE PNP; • COORDINATES WITH OTHER OFFICES/UNITS CONCERNING THE PREPARATION AND DISTRIBUTION OF THE PAY AND ALLOWANCES OF UNIFORMED AND NON-UNIFORMED PERSONNEL OF THE PNP; • PROCESSES AND SETTLES CLAIMS FOR PAY AND ALLOWANCES/SALARIES, TRAVEL EXPENSES AND COMMUTATION OF LEAVE OF PNP PERSONNEL; • MAINTAINS FINANCIAL RECORDS OF THE PAY AND ALLOWANCES OF UNIFORMED AND NON-UNIFORMED PERSONNEL AND OTHER PNP OBLIGATIONS; AND

THE DIRECTOR • Functions • IMPLEMENTS PLANS, POLICIES, RULES AND REGULATIONS GOVERNING DISBURSEMENT AND COLLECTION OF FUNDS FOR THE PNP. • THE DIRECTOR FOR COMPTROLLERSHIP HAS BEEN DELEGATED THE AUTHORITY TO: • RELEASE OF REGULAR PROGRAMMED MOOE FUNDS (INFO C, PNP) • RELEASE OF OTHER PERSONAL SERVICES IRRESPECTIVE OF AMOUNT; • SIGN DVS AND OTHER CORRESPONDING COMMERCIAL CLAIMS AND CHECKS (OVER P300,000.00 – BELOW P500,000.00); • SIGN DVS FOR FIXED EXPENDITURES (LIGHT & WATER, COMMUNICATION SERVICES) AND LOCAL TRAVEL EXPENSES FOR 10 DAYS OR LESS • SIGN ON DVS, CHECKS AND OTHER OBLIGATING INSTRUMENTS CHARGEABLE AGAINST PNP TRUST RECEIPTS BELOW P1M BUT NOT LESS P300,000.00; • RECOMMEND THE DESIGNATION OF COMPTROLLERS, BFOS AND OTHER ACCOUNTABLE OFFICERS FOR PROS AND NSUS; AND • PUBLISH SOPS, POLICIES AND DIRECTIVES ON COMPTROLLERSHIP AND FOR THE FINANCE SERVICE.

THE DIRECTOR • Functions PAYMENT OF FINANCIAL TRANSACTIONS INVOLVING RETIREMENT, DEATH GRATUITIES, COMMUTATION OF LEAVE, PENSION AND OTHER CLAIMS OF RETIRED/SEPARATED PNP UNIFORMED AND NON-UNIFORMED PERSONNEL SHALL BE APPROVED/COUNTERSIGNED BY TDC OR HIS AUTHORIZED SIGNATORIES BASED ON THE CORRESPONDING AMOUNT BELOW AND SIGNED BY THE DIRECTOR, FINANCE SERVICE (FS):

THE DEPUTY DIRECTOR • Functions 1. ASSISTS THE DIRECTOR FOR COMPTROLLERSHIP IN CARRYING-OUT HIS VARIOUS FUNCTIONS; 2. SITS AS CHAIRMAN OF THE ACCREDITATION AND SALARY DEDUCTION PROGRAM COMMITTEE (ASDPC); 3. ACTS AS CHAIRMAN, DIRECTORATE FOR COMPTROLLERSHIP NUP SELECTION AND PROMOTION BOARD; 4. APPROVES OBLIGATING INSTRUMENTS FOR PERSONAL SERVICES (PS) AMOUNTING TO P100,000 UP TO P300,000.00; AND 5. APPROVES/SIGNS DVS, CHECKS AND OTHER OBLIGATING INSTRUMENTS FOR:

THE Executive Officer • Functions 1. DIRECTS, COORDINATES AND SUPERVISES THE WORK OF THE DIFFERENT DIVISIONS IN THE DIRECTORATE, EXCEPT IN THOSE AREAS RESERVED SPECIFICALLY BY THE DIRECTOR; 2. ENSURES THAT THE DIRECTOR’S DECISIONS AND CONCEPTS ARE IMPLEMENTED BY THE STAFF AND BY ASSIGNING SPECIFIC RESPONSIBILITIES SUCH AS PREPARATION AND ISSUANCE OF PLANS, ORDERS, REPORTS, AND OTHER STAFF ACTIONS WHEN NECESSARY; 3. REVIEWS STAFF ACTIONS TO ENSURE THAT THEY ARE ADEQUATE, COORDINATED, AND DESIGNED TO PRODUCE THE INTENDED RESULT. APPROVES THOSE ACTIONS IF AUTHORIZED, OTHERWISE HE OBTAINS THE DIRECTOR’S APPROVAL;

THE Executive Officer • Functions 4. THE EXECUTIVE OFFICER IS ALSO TASKED TO: A. FORMULATE AND ANNOUNCE STAFF OPERATING POLICIES; B. ENSURE THAT THE DIRECTOR AND THE STAFF ARE INFORMED ON MATTERS AFFECTING THE DIRECTORATE; C. REPRESENT THE DIRECTOR, WHEN AUTHORIZED; D. MAINTAIN THE MASTER POLICY FILE OF THE DIRECTORATE AND MONITOR THE IMPLEMENTATION OF SAID POLICIES; E. EXERCISE DIRECT SUPERVISION AND CONTROL OVER THE PERSONNEL OF THE DIRECTORATE; AND F. PPROVES/SIGNS CHARGEABILITY AGAINST TRUST RECEIPTS FUNDS REGARDLESS OF AMOUNT.

THE Administrative Officer • Functions 1. RESPONSIBLE FOR THE MANAGEMENT OF THE ADMIN SECTION AS WELL AS THE BUDGET OF THE DIRECTORATE; 2. IMPLEMENTS ORDERS, DIRECTIVES, MEMORANDA, INSTRUCTIONS AND POLICIES RELATIVE TO ADMINISTRATION AND OPERATION OF THE OFFICE; 3. INITIATES ACTION ON PERSONNEL, COMMUNICATIONS, SUPPLY, MATERIAL AND EQUIPMENT NEEDS OF THE OFFICE; 4. ATTENDS TO THE WELFARE, MORALE AND DISCIPLINE OF PERSONNEL; 5. IMPLEMENTS AND SUPERVISES PRESCRIBED OFFICE PROCEDURES AND DECORUM; 6. COORDINATES WITH OTHER DIVISION/SECTION CHIEFS RELATIVE TO ADMINISTRATIVE AND OPERATIONAL ACTIVITIES OF THE OFFICE; 7. OVERSEES/MANAGES THE REPORTS AND RECORDS OF THE OFFICE; AND 8. PERFORMS OTHER DUTIES AS DIRECTED BY HIGHER AUTHORITIES.

BUDGET DIVISION THE BUDGET DIVISION IS THE PRIMARY SHOP OF THE DIRECTORATE FOR COMPTROLLERSHIP ON MATTERS CONCERNING THE TECHNICAL ASPECTS OF THE PNP BUDGET. C, BD Asst. C, BD Personal Services Section M O O E Section Capital Outlay Section Notice of Cash Allocation Section

BUDGET DIVISION FUNCTIONS 1. Attends Department of Budget and Management (DBM) meetings/conferences on budgetary and fiscal guidelines/strategies on the preparation of the PNP Budget Proposal; 2. Calls for the conduct of Operations, Plan and Budget Committee (OPBC) conference to discuss the preparation of the Preliminary Operating Plan and Budget Guidance (OPBG); 3. Prepares appropriate internal budget forms for the use of the OPBC and the different Police Regional Offices (PROs); 4. Conducts seminars for comptrollers and budget officers regarding budgetary procedures, techniques, and innovations on budgetary concepts;

BUDGET DIVISION FUNCTIONS 5. Calls for the conduct of conference among members of the OPBC regarding budgetary procedures and fiscal guidelines in the PNP Budget preparation; 6. Consolidates the Annual PNP Budget Proposals of Program Directors and other units; 7. Assists the Director for Comptrollership during the presentation of the Budget Proposal before the OPBC, CPNP and SILG/C, NAPOLCOM; 8. Submits to DBM the PNP Budget Estimates in accordance with the Budget Forms prescribed in the Budget Call;

BUDGET DIVISION FUNCTIONS 9. Prepares the briefing/presentation of the Directorate for Comptrollership before the members of the DBM Technical Panel, on PNP Budget Estimates; 10. Assists the Chief, PNP/Director for Comptrollership in the presentation of the PNP Budget proposal before the DBM Budget Technical Committee, House of Representatives Plenary Sessions and Senate Budget Technical Committee Hearings; and 11. Revises the proposed budget to conform with the DBM Ceiling/President’s Budget.

BUDGET DIVISION SECTIONS 1. Personal Services Section a. Supervises the technical preparation of the annual PNP budget for Personal Services; b. Reviews and analyzes the computation of salaries/wages and other allowances of PNP personnel for inclusion in the annual budget proposal; c. Prepares the detailed justification of the annual budget for Personal Services; d. Examines the plantilla of civilian personnel in accordance with the approved appropriations act; and e. Initiates appropriate action on referrals of units pertaining to authorized salaries/collateral allowances and other benefits of personnel.

BUDGET DIVISION SECTIONS 2. Maintenance and Other Operating Expenses Section a. Coordinates and consolidates the Maintenance and Other Operating Expenses (MOOE) portion of the annual budget estimates of the PNP Program Directors; b. Evaluates and analyzes the data for inclusion in the PNP annual budget proposal; c. Prepares the detailed justification of the proposed annual budget for MOOE from major units; d. Prepares the PNP Annual Program of Expenditures/Net Working Appropriations on MOOE in coordination with the Fiscal Division; and e. Initiates actions on referrals of units pertaining to MOOE portion of the PNP budget.

BUDGET DIVISION SECTIONS 3. Capital Outlay Section a. Coordinates and consolidates the PNP budget proposal for equipment and construction; b. Coordinates with the Office of the Director for Logistics from time to time on the various changes being made on the detailed listing of PNP equipment and construction projects; and c. Coordinates with DBM and Congress on the approved appropriation for PNP equipment outlay and construction projects.

BUDGET DIVISION SECTIONS 4. NCA Section a. Processes Disbursement Vouchers (DVs) on current claims under Personal Services (PS) such as Funding Warrants for Pay and Allowances of PNP Active Personnel, PNP Retirees and Pensioners, and other Collateral Allowances, Reimbursement of Hospitalization Expenses (RHE) with corresponding Notice of Cash Allocation (NCA) in the amount indicated on claims prior to “journalization” and subsequent “issuance of checks”; b. Processes DVs on Commercial Claims classified as Maintenance and Other Operating Expenses (MOOE) such as Fixed Expenditures, Supplies and Materials, etc. and Capital Outlays (CO) such as procurement of requirements for PNP activities; c. Processes DVs on Retirement Claims such as Retirement Gratuities, Terminal Leaves, Pensions of PNP Retirees and Pensioners and Differentials;

BUDGET DIVISION SECTIONS 4. NCA Section d. Consolidates claims on Accounts Payable (A/Ps) under PS, MOOE, CO and Retirement Benefits and prepares a letter with Due and Demandable Lists for request of release of corresponding NCA to DBM; e. Prepares Notice of Transfer of Allocation (NTA) through the Land Bank of the Philippines (LBP) for payment of current and prior year’s obligations of the PNP with the list of claimants as approved by the DBM and based on the Advice of Sub-Allotment issued by the Fiscal Division, ODC; f. Prepares letter to DBM indorsing the request of Regional Police Offices of the PNP for the release of corresponding NCA for prior year’s obligations; and g. Performs other tasks as directed by C, BD, and TDC.

FISCAL DIVISION • THE FISCAL DIVISION PREPARES THE NOTICE OF FUND AVAILABILITY (NFA)/ALLOTMENTS FOR DIFFERENT PNP UNITS. UPON RECEIPT OF THE GENERAL ALLOTMENT RELEASE ORDER (GARO) OF MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) AND CAPITAL OUTLAY (CO), RELEASES ARE MADE TO DIFFERENT PNP UNITS AFTER COMPARISON WITH THE PROGRAM OF EXPENDITURES OR THE APPROVED ANNUAL OPERATING PROGRAM. FOR CO, RELEASES ARE MADE AFTER MATCHING WITH THE ANNUAL PROCUREMENT PROGRAM. • IN ALL THESE ISSUANCES OF NFAS/ALLOTMENT ADVISES, A COPY IS FORWARDED TO THE ACCOUNTING UNIT FOR PROPER BOOKING OF THE ALLOTMENTS.

FISCAL DIVISION FUNCTIONS A. PROVIDES FISCAL SERVICES TO THE PNP; B. ADMINISTERS THE PENSION, RETIREMENT AND BENEFIT FUNDS; C. ADMINISTERS FUND RELEASES TO NHQ PNP, NSUS AND PROS; D. ADVISES ALL COMPTROLLERS AND BUDGET AND FISCAL OFFICERS ON ALL MATTERS PERTAINING TO PNP BUDGET EXECUTION; AND E. ACTS ON REFERRALS FROM OTHER UNITS.

FISCAL DIVISION ORGANIZATIONAL CHART C, FD Asst. C, FD Personal Services Section M O O E Section PRIOR YEAR Section RETIREMENT AND PENSION BENEFIT Section

FISCAL DIVISION SECTIONS 1. PERSONAL SERVICES SECTION A. PREPARES AND ISSUES ALLOTMENTS BASED ON THE APPROVED AGENCY BUDGET MATRIX (ABM) FOR THE CURRENT YEAR AND GARO/SARO ISSUED BY THE DBM OF SAME YEAR; B. VERIFIES THE VERACITY OF SUPPORTING DOCUMENTS OF CLAIMS ENDORSED BY THE DPRM THAT ARE NOT PAID THROUGH CFCS BEFORE ISSUANCE OF ALLOTMENTS. C. PERIODICALLY ADVISES THE CHIEF, FISCAL DIVISION ON THE STATUS OF PERSONAL SERVICES FUNDS; D. SUBMITS CONSOLIDATED REPORT ON THE USE OF PERSONAL SERVICES FUNDS;

FISCAL DIVISION SECTIONS 1. PERSONAL SERVICES SECTION E. RECONCILES ITS RECORDS WITH THE ACCOUNTING DIVISION AS TO THE CHARGES/OBLIGATIONS PERIODICALLY AND AS NEEDED; F. GIVES TECHNICAL ASSISTANCE TO ALL COMPTROLLERS AND FINANCE OFFICERS OF THE DIFFERENT PROS AND BUDGET AND FISCAL OFFICERS OF SEPARATE UNITS; AND G. ATTENDS TO THE NEEDS OF CLAIMANTS AND DRAFTS COMMUNICATIONS PERTAINING TO PERSONAL SERVICES FUNDING AND REQUIREMENTS.

FISCAL DIVISION SECTIONS 2. MAINTENANCE AND OTHER OPERATING EXPENSES/CAPITAL OUTLAY (MOOE/CO) SECTION A. IMPLEMENTS FISCAL AND FINANCIAL POLICIES AND PROCEDURES GOVERNING MOOE FUND MANAGEMENT; B. REVIEWS AND ANALYZES THE PROGRAM OF EXPENDITURES SUBMITTED BY PROGRAM DIRECTORS; C. REVIEWS AND ANALYZES FUND REQUESTS OF DIFFERENT PROGRAM DIRECTORS/UNITS PRIOR TO APPROVAL OF DC AND CPNP; D. PREPARES MOOE FUND RELEASES TO DIFFERENT PROGRAM ADMINISTRATORS;

FISCAL DIVISION SECTIONS 2. MAINTENANCE AND OTHER OPERATING EXPENSES/CAPITAL OUTLAY (MOOE/CO) SECTION E. PREPARES COMPARATIVE REPORTS OF FUND RELEASES MADE TO THE PROS AND PROJECT ADMINISTRATORS; F. RECONCILES STATUS OF MOOE FUNDS IN COORDINATION WITH DIFFERENT PROGRAM DIRECTORS/PROJECT ADMINISTRATORS; AND G. MAINTAINS A SUBSIDIARY LEDGER ON OPERATING FUND RELEASES TO THE NATIONAL HEADQUARTERS, SEPARATE UNITS AND POLICE REGIONAL OFFICES (PROS).

FISCAL DIVISION SECTIONS 3. PRIOR YEARS CLAIMS SECTION A. COORDINATES WITH THE CHIEF, REGIONAL COMPTROLLERSHIP DIVISION (C, RCD) FOR THE SUBMISSION OF UNFUNDED PRIOR YEARS CLAIMS IN THEIR RESPECTIVE PROS; B. CHECKS THE VALIDITY OF ALL UNFUNDED PRIOR YEARS CLAIMS REPORTS SUBMITTED BY THE C, RCD BEFORE ESTABLISHING THE PROGRAM; C. PREPARES A PROGRAM TO SETTLE ALL PRIOR YEARS ACCOUNTS BASED ON THE REPORTS SUBMITTED BY THE C, RCDS AND INDIVIDUAL DISBURSEMENT VOUCHERS TO BE REQUESTED FROM DBM FOR SPECIAL RELEASE OF FUNDS; AND D. SETTLES UNFUNDED PRIOR YEARS CLAIMS SUBMITTED BY C, RCDS OR BY INDIVIDUAL PERSONNEL.

FISCAL DIVISION SECTIONS 4. RETIREMENT AND PENSION BENEFITS SECTION (RPBS) A. IMPLEMENTS PROCEDURES AND POLICIES WITH REGARD TO PENSION AND RETIREMENT BENEFITS OF PERSONNEL; B. COORDINATES WITH THE DBM TO OBTAIN FUND RELEASES TO SUPPORT RETIREMENT GRATUITIES AND COMMUTATION OF ACCRUED LEAVE (CAL) OF RETIRED PERSONNEL; AND C. MONITORS THE SYSTEM OF INTERNAL CONTROL TO PREVENT IRREGULARITIES IN CONNECTION WITH THE FUNDING OF RETIREMENT GRATUITIES AND COMMUTATION OF ACCRUED LEAVE (CAL) OF RETIRED PERSONNEL AND TO INTRODUCE OTHER MEASURES AS MAY BE NECESSARY TO STRENGTHEN INTERNAL CONTROL AND TO SEE TO IT THAT CLAIMS ARE SUPPORTED BY NECESSARY REQUIREMENTS.

ACCOUNTING DIVISION • THE ACCOUNTING DIVISION IS TASKED TO DEVELOP AND IMPLEMENT PLANS AND POLICIES ON ACCOUNTING FOR FUNDS AND DISBURSEMENT IN ACCORDANCE WITH GENERALLY ACCEPTED STATE ACCOUNTING PRINCIPLES. IT IS IN-CHARGE OF MAINTAINING ALL ACCOUNTING RECORDS AND BOOKS OF ACCOUNTS TO REFLECT IN AN ACCURATE AND TIMELY MANNER THE FINANCIAL CONDITION OF THE AGENCY. • ACCOUNTING DIVISION HAS FIVE (5) BRANCHES NAMELY: PERSONNEL RECORDS AND MISCELLANEOUS BRANCH, FUNDING BRANCH, DISBURSEMENT BRANCH, BOOKKEEPING BRANCH AND RECONCILIATION BRANCH.

ACCOUNTING DIVISION ORGANIZATIONAL CHART C, AD Asst. C, AD PERSONNEL RECORDS & MISCELLANEOUS BRANCH DISBURSEMENT BRANCH FUNDING BRANCH RECONCILIATION BRANCH BOOKKEEPING BRANCH

ACCOUNTING DIVISION SECTIONS 1. PERSONNEL RECORDS AND MISCELLANEOUS BRANCH A. RECORDS INCOMING AND OUTGOING COMMUNICATIONS, VOUCHERS/PAYROLLS AND NOTICE OF FUND AVAILABILITY (NFA) AND TRANSMITS THEM TO DIFFERENT BRANCHES FOR ACTION; B. MAINTAINS ACCOUNTING RECORDS; C. PERFORMS PERSONNEL MANAGEMENT FUNCTIONS; D. PREPARES AND REVIEWS CORRESPONDENCE TO PROPER FORM AND STYLE; AND E. IMPLEMENTS PRESCRIBED CIVIL SERVICE RULES AND REGULATIONS IN THE DIVISION.

ACCOUNTING DIVISION SECTIONS 2. FUNDING BRANCH A. RECORDS RECEIPT OF NOTICE OF CASH ALLOCATION AND NOTICE OF TRANSFER OF ALLOCATION THRU JOURNAL ENTRY VOUCHER (JEV) IN THE RECEIPT OF NOTICE OF CASH ALLOCATION (RONCA); B. RECORDS AND CONTROLS NOTICE OF FUND AVAILABILITY UNDER THE AGENCY BUDGET MATRIX (ABM) ) IN THE RESPECTIVE REGISTRIES LIKE THE REGISTRY OF ALLOTMENT & OBLIGATION-PERSONAL SERVICES (RAOPS), REGISTRY OF ALLOTMENT & OBLIGATION-MAINTENANCE & OTHER OPERATING EXPENSES (RAOMO), REGISTRY OF ALLOTMENT & OBLIGATION-CAPITAL OUTLAY(RAOCO) AND REGISTRY OF ALLOTMENT & OBLIGATION-FINANCIAL EXPENSES(RAOFE); C. RECORDS, CONTROLS AND MONITORS OBLIGATION AGAINST THE ISSUED NFA ISSUED BY THE DC FISCAL DIVISION IN THE RESPECTIVE REGISTRIES;

ACCOUNTING DIVISION SECTIONS 2. FUNDING BRANCH D. CONTROLS AND ENCUMBERS ALL CLAIMS CHARGEABLE TO PRIOR YEARS’ AND CURRENT OBLIGATIONS; E. PREPARES STATEMENT OF CHARGES TO ACCOUNTS PAYABLE; F. PREPARES STATEMENT OF ALLOTMENTS OBLIGATIONS AND BALANCES (SAOB) AND OTHER BUDGETARY REQUIREMENTS WITHIN THE AREAS OF ACCOUNTING TO BE SUBMITTED TO DBM, SENATE AND CONGRESS; G. PREPARES THE QUARTERLY REPORT OF OPERATION FOR SUBMISSION TO DBM ACCOUNTANCY, SENATE AND CONGRESS; AND H. PREPARES ANNUAL STATEMENTS OF UNLIQUIDATED ACCOUNTS PAYABLE FOR SUBMISSION TO COA AND DBM.

ACCOUNTING DIVISION SECTIONS 3. DISBURSEMENT BRANCH A. INVOLVES IN PROCESSING DISBURSEMENT VOUCHERS, PAYROLLS AND OTHER CLAIMS; B. PREPARES JOURNAL ENTRY VOUCHER (JEVS) AND RECORDS TRANSACTIONS PERTAINING TO THE CLAIMS OF PNP PERSONNEL AND OTHER EXTERNAL CREDITORS ACCORDING TO ITS ACCOUNTS CODE; AND C. CHECKS/INDEXES ALL THE INFORMATION INDICATED ON THE JOURNAL ENTRY VOUCHER AS TO THE CORRECTNESS OF ACCOUNT CODES, ALOBS NUMBER AND NAME OF CLAIMANTS.

ACCOUNTING DIVISION SECTIONS 4. BOOKKEEPING BRANCH A. RECORDS FINANCIAL TRANSACTIONS AND OPERATIONS IN CONFORMITY WITH THE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES UNDER THE NEW GOVERNMENT ACCOUNTING SYSTEM (NGAS); B. MAINTAIN THE BOOKS OF ORIGINAL ENTRY WHICH INCLUDE THE CHECK DISBURSEMENT JOURNAL (CHKDJ), CASH DISBURSEMENT JOURNAL (CDJ), CASH RECEIPT JOURNAL (CRJ) AND THE GENERAL JOURNAL (GJ); AND C. MAINTAINS THE BOOKS OF FINAL ENTRIES WHICH INCLUDE THE GENERAL LEDGER AND SUBSIDIARY LEDGER.

ACCOUNTING DIVISION SECTIONS 5. RECONCILIATION BRANCH A. RECONCILES THE BANK BALANCES PER BOOK AGAINST BALANCES PER BANK BY TRUST ACCOUNT, MDS ACCOUNT AND CFC ACCOUNT; B. PREPARES BANK RECONCILIATION STATEMENT AND SCHEDULE OF OUTSTANDING CHECKS; C. VERIFIES AND ASCERTAIN THAT ALL ENTRIES POSTED IN THE CRJ AND CDJ TALLY WITH THE ENTRIES ENTERED IN THE GENERAL LEDGER; D. VERIFIES STATUS OF CFC TO SUPPORT CLAIMS OF RETIREES AND NOTIFY THE PNP FINANCE SERVICE OF ANY DISCREPANCIES ENCOUNTERED; E. SUMMARIZES TAXES WITHHELD FOR THE MONTH AND PREPARES THE TAX REMITTANCE ADVICE (TRA) FOR SUBMISSION TO THE BIR BY THE PNP FINANCE SERVICE;

ACCOUNTING DIVISION SECTIONS 5. RECONCILIATION BRANCH F. MONITORS AND PREPARES REPORT ON PURCHASES OF INVENTORIES AND LIQUIDATION PER SAO; G. FILES AND KEEPS TRACK OF THE LIST OF THE MONTHLY NEGOTIATED CFCS FROM THE BANK, JOURNAL OF CHECK ISSUED FROM THE PNP COMPUTER SERVICE; H. SORTS, VERIFIES, RECONCILES THE SPECIAL BANK RECEIPT AGAINST THE SCHEDULE OF ON-LINE COLLECTIONS SUBMITTED BY THE LAND BANK OF THE PHILIPPINES; I. SUMMARIZES THE TOTAL DEPOSIT AND MIS-POSTED ACCOUNT OF SPECIAL BANK RECEIPT FOR THE MONTHLY REPORT WITH THE TOTAL NUMBER OF RECEIVED SBR; AND J. ARRANGES SBR PER ACCOUNT ACCORDING TO DATE.

MANAGEMENT DIVISION THE MANAGEMENT DIVISION ASSISTS THE DIRECTOR FOR COMPTROLLERSHIP IN THE FORMULATION OF POLICIES ON RESOURCE MANAGEMENT OF THE PNP, INTERNAL AUDITING AND CONTROL, AND LIQUIDATION OF FUNDS AND PROPERTY ACCOUNTABILITY OF PNP PERSONNEL. C, MD Asst. C, MD Internal Control and Inspection Section Accountability and Assistance Section Claims and Examination Section Management Improvement Section

MANAGEMENT DIVISION FUNCTIONS 1. DEVELOPS PLANS AND POLICIES TO IMPROVE RESOURCE MANAGEMENT OF THE PNP; 2. INITIATES MEANS FOR SIMPLIFICATION AND STANDARDIZATION OF OPERATIONS OF OFFICES/UNITS; 3. FORMULATES PLANS, POLICIES AND PROCEDURES FOR INTERNAL AUDITING AND CONTROL; 4. CONDUCTS MANAGEMENT AUDIT OF PNP RESOURCES; 5. ISSUES APPROPRIATE GUIDANCE IN THE LIQUIDATION OF FUND AND PROPERTY ACCOUNTABILITY OF PNP PERSONNEL; 6. CONDUCTS INSPECTION OF DELIVERIES; AND 7. CONDUCTS PRE-AUDIT OF PURCHASE ORDERS (POS), WORK ORDERS (WOS), / JOB ORDERS (JOS) AND DISBURSEMENT VOUCHERS (DVS).

MANAGEMENT DIVISION SECTIONS 2. ACCOUNTABILITY AND ASSISTANCE SECTION (AAS) A. DETERMINES THE AUTHENTICITY, VERACITY, AND COMPLETENESS OF SUPPORTING DOCUMENTS PRIOR TO GRANTING OF MONEY/PROPERTY CLEARANCE FOR PURPOSES OF RETIREMENT, SEPARATION, REVERSION, RESIGNATION, DISCHARGE, DEATH CLAIMS, ETC; B. ASSISTS DISBURSING OFFICERS/PNP PERSONNEL IN THE LIQUIDATION OF THEIR MONEY ACCOUNTABILITY REGARDING THEIR UNLIQUIDATED CASH ADVANCE (8-70-500) ACCOUNTS; C. MAINTAINS RECORDS OF SAS-POL PRODUCTS AND SUPPLIES AND MATERIALS;

MANAGEMENT DIVISION SECTIONS 2. ACCOUNTABILITY AND ASSISTANCE SECTION (AAS) D. RECOMMENDS WITHHOLDING OF SALARY/CFCS OF ACCOUNTABLE OFFICERS/PNP PERSONNEL WITH UNCLEARED MONEY ACCOUNTABILITY; AND E. PREPARES REPORTS, CORRESPONDENCE, GUIDELINES, PROCEDURES, AND POLICIES PERTINENT TO THE FUNCTION OF THE DIVISION.

MANAGEMENT DIVISION SECTIONS 3. MANAGEMENT IMPROVEMENT SECTION (MIS) A. PREPARES AND DEVELOPS PLANS, POLICIES AND PROCEDURES TO IMPROVE FINANCIAL MANAGEMENT AND INTERNAL AUDITING; B. INITIATES MEANS FOR THE SIMPLIFICATION AND STANDARDIZATION OF OPERATIONS OF OFFICES AND UNITS; C. EVALUATES AND REVIEWS COA FINDINGS AND OBSERVATIONS; D. EVALUATES THE PERFORMANCE OF THE REGIONAL COMPTROLLERS AND BUDGET & FISCAL OFFICERS; E. ISSUES GUIDELINES IN THE PREPARATION OF REPORTS TO INCLUDE THE PROMULGATION OF POLICIES, DEFINITION OF THE OBJECTIVES AND THE OUTLINING OF THE PROCEDURES IN THE CONDUCT OF THE PROGRAM REVIEW AND ANALYSIS (PRA);

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