12.1.3 Barangay Treasurer

a. Collections

(1) Keeps custody of barangay funds and property and ensure the safety of cash, cash items and barangay records;

(2) Collects all taxes, fees and other charges due and contributions accruing to the barangay and deposit the same with authorized depository bank;

(3) Collects for the C/M Treasurer when deputized and remits all collections intact;

(4) Renders report on collections and deposit made.

b. Disbursements

(1) Certifies to the availability of cash for the DV/Payroll presented;

(2) Issues and signs checks for payment of obligations;

(3) Renders the report on checks, cash and PCF disbursements;

(4) Maintains the Cashbook to record in and out of cash in the treasury, in depository banks and petty cash;

c. Supplies and Materials and Property

(1) Keeps the records of supplies and materials and property of the barangay;

(2) Prepares and maintains the ICS for the issuance of small items with serviceable life of more than one year and PAR for the issuance of property and equipment to end-users; and

(3) Assists the PB in the conduct of physical count of property.

12.1.4 C/M Accountant

a. Maintains the books of accounts of each barangay under the city/municipality;

(1) Records all cash transactions in the JCT;

(2) Records all non-cash transaction in the General Journal thru JEVs;

(3) Posts the recorded transactions in the journals to the General Ledgers; and

(4) Posts all the transactions to the specific Subsidiary Ledgers.

b. Prepares the required monthly and year-end TBs, FS, and reports/schedules for each barangay;

c. Submits the monthly and year-end barangay individual financial reports to the SB, PB and COA Auditor/ATL concerned. Submits digital copies of the TBs, FSs and reports/schedules of the barangays to the COA Auditor/ATL at year-end;

d. Prepares year-end consolidated FS of barangays and submits the same to the COA Auditor/ATL;

e. Prepares the RBDCM upon receipt of the Debit Memos, Credit Memos and Bank Statement of the barangay and furnish immediately the BT of the same to update and reconcile the balance of Cash in Bank account in his cashbook;

f. Prepares the monthly Bank Reconciliation Statement upon receipt of the Bank Statement; and

g. Performs such other duties and functions as may be provided by law or ordinances.



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