POSITION AND COMPETENCY PROFILE

PCP No. ______

Revision Code: 00

Department of Education

Position Title
Parenthetical Title
Office Unit
Reports to
Position Supervised

Admin Aide IV
Accounting Clerk I
Teachers Camp, Accounting Division, Regional Office, Division Office, Central
Office
Accountant I, II and III
None

Salary Grade

Effectivity Date
Page/s

JOB SUMMARY
Provides clerical support such as 1. receiving and releasing of various communications/letter and finacial documents; 2.sorting and filing of financial documents; 3. Preparation of the
remittance lists of salary deductions; 4. May assist in the initial review of the completeness of documents related to disbursement and liquidation of cash advances/accountabilities

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Completion of 2 years studies in College
Experience None required
Eligibility Career Service (Subprofessional) First Level Eligibility
Trainings None required
B. Preferred Qualifications
Education Completion of at least 2 years of collge with 12 units of accounting
Experience None required
Eligibility Career Service (Sub-Professional) Second Level Eligibility
Trainings Computer Literate

POSITION AND COMPETENCY PROFILE

PCP No. ______

Revision Code: 00

Department of
Education
Position Title
Parenthetical Title
Office Unit
Reports to
Position Supervised

Admin Aide VI
Accounting Clerk II
Teachers Camp, Accounting Division, National Educators, Academy Of The
Philippines, Education Development Project Implementing Task Force,
Regional Office, Division Office, Central Office
Accountant I, II and III
None

Salary Grade

Effectivity Date
Page/s

JOB SUMMARY
Provides clerical support such as 1. receiving and releasing of various communications/letter and finacial documents; 2.sorting and filing of financial documents; 3. Preparation of the
remittance lists of salary deductions; 4. May assist in the recording of financial transactions and initial review of the completeness of documents related to disbursement and liquidation of
cash advances/accountabilities

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Completion of 2 years studies in College
Experience None required
Eligibility Career Service (Subprofessional) First Level Eligibility
Trainings None required
B. Preferred Qualification
Education Completion of at least 2 years of collge with 15 units of accounting
Experience None required
Eligibility Career Service (Sub-Professional) Second Level Eligibility
Trainings Computer Literate

POSITION AND COMPETENCY PROFILE

PCP No. ______

Revision Code: 00

Department of Education

Position Title
Parenthetical Title
Office Unit
Reports to
Position Supervised

Administrative Assistant II
Accounting Clerk III
Teachers Camp, Accounting Division, Central Office, Regional Office,
Division Office
Accountant I, II and III
None

Salary Grade

Effectivity Date
Page/s

JOB SUMMARY
Provides clerical support such as 1. Pre audit of disbursement and liquidation vouchers; 2. Reconciliation of subsidiary ledgers balances with control accounts; 3.
Summarizes payroll check/ATM disbursements and deductions; 4. May assists in the recording of financial transactions in appropriate journals and subsidiary ledgers; 5.
Other finance related tasks.

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Completion of 2 years studies in College
Experience 1 year relevant experience
Eligibility Career Service (Subprofessional) First Level Eligibility
Trainings 4 hours relevant training
B. Preferred Qualifications
Education Bachelors Degree in Accountancy (Commerce/Business Administration major in Accounting)
Experience 2 years relevant experience
Eligibility Career Service (Professional) Second Level Eligibility
Trainings 8 hours relevant training, Computer Literate

POSITION AND COMPETENCY PROFILE

Department of
Education

PCP No. ______

Revision Code: 00

Position Title
Parenthetical Title
Office Unit
Reports to
Position Supervised

Accountant I
Acountant I
Accounting Division, Educational Development Project Implementing Task
Force, National Science Teaching Instrumentation Center, Regional Office,
Division Office
Accountant II and III
Senior bookkeepers, bookkeepers and accounting clerks

12

Salary Grade
Effectivity Date
Page/s

JOB SUMMARY
Under immediate supervision, maintains the agency books of accounts and other accounting records; prepares financial statements and other
reports for internal/ external reporting purposes in conformity with generally accepted accounting standards and auditing rules and reguilations

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Bachelors Degree in Commerce/ Business Administration Major in Accounting
Experience None required
Eligibility RA 1080 (CPA)
Trainings None required
B. Preferred Qualifications
Education BS Accountancy, Bachelors Degree in Commerce/ Business Administration Major in Accounting or its equivalent
Experience None
Eligibility RA 1080 (CPA)
Trainings 24 hours relevant training, Computer Literate

POSITION AND COMPETENCY PROFILE

PCP No. ______

Revision Code: 00

Department of Education

Position Title
Parenthetical Title
Office Unit

Accountant II
Accountant II
Accounting (DO, RO, Schools)

Salary Grade
Effectivity Date

16

Reports to
Position Supervised

SDS
Accounting Clerks, Junior and Senior Bookkeepers

Page/s

JOB SUMMARY
1. Prepares accountability and financial reports; 2. Supervises the preparation of other reports prepared by subordinates needed/ required by the management and
oversight agencies; 3. Reviews the financial reports and financial documents for signature of the Accountant III; 4. Analyzes the reports prepared by
administrative staff/subordinates as well as the COA audit findings and recommendations; 5. Maintains discipline and efficiency of subordinates

QUALIFICATION STANDARDS
C. CSC Prescribed Qualifications
Education
Experience
Eligibility
Trainings
D. Preferred Qualifications
Education Bachelors Degree in Accountancy (Commerce/Business Administration major in Accounting)
Experience Two (2) years relevant experience
Eligibility Certified Public Accountant (CPA RA 1080)
Trainings 40 hoursTrainings related to Finance: Bookkeeping, Accounting, Auditing, Computer Literate

POSITION AND COMPETENCY PROFILE

PCP No. ______

Revision Code: 00

Department of Education

Position Title
Parenthetical Title
Office Unit
Reports to
Position Supervised

Accountant III
Acountant III
Regional Office, Central Office
Financial And Management Officer II, Regional Director, Assistant Regional
Director.
Accountant I, II, Accounting Clerk, Bookkeeper

JOB SUMMARY

Salary Grade
Effectivity Date
Page/s

19

1. Acts as Section Chief/Immediate Head who has direct supervision over his/her subordinates consisted of accounting clerks, bookkeepers, etc.; 2. Preparation
of other financial reports/statements of the different projects implemented by the Department; 3. Signs and certifies availability of funds in the financial
documents within his/her signing level; 4. Implement administrative and financial policies; 5. Monitors the compliance to the recommendations made by the
COA auditors; 6. Plans the distribution of tasks/workload of subordinates; 7. Maintains discipline and efficiency of subordinates.

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Bachelors Degree in Commerce/ Business Administration Major in Accounting
Experience 2 years relevant experience
Eligibility RA 1080 (CPA)
Trainings 8 hours relevant training
B. Preferred Qualification
Education BS Accountancy; Bachelors Degree in Commerce/ Business Administration Major in Accounting or its equivalent
Experience 2 years relevant experience
Eligibility RA 1080 (CPA)
Trainings 40 hours relevant training, Computer Literate

POSITION AND COMPETENCY PROFILE

PCP No. ______

Revision Code: 00

Department of Education

Position Title
Parenthetical Title
Office Unit
Reports to
Position Supervised

Administrative Assistant II
Bookkeeper
Regional Office, Division Office, Secondary Schools
Sr. Bookkeeper, Accountant II
None

Salary Grade

Effectivity Date
Page/s

JOB SUMMARY
1. Keeps the books of original and final entry; 2. Prepares the financial and accountability reports for submission to the Management, Commission on Audit,
Department of Budget and Management and other oversight agencies; 3. Prepares schedules to support the financial statements/reports; 4. Coordinating tasks
as maybe assigned by the immediate supervisor.

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Completion of 2 years studies in college
Experience None required
Eligibility Career Service (Subprofessional) First Level Eligibility
Trainings None required
B. Preferred Qualifications
Education Bachelors Degree in Accountancy (Commerce/Business Administration major in Accounting)
Experience 2 years relevant experience
Eligibility Career Service (Professional) Second Level Eligibility
Trainings 40 hours relevant training, Computer Literate

POSITION AND COMPETENCY PROFILE

PCP No. ______

Revision Code: 00

Department of Education

Position Title
Parenthetical Title
Office Unit
Reports to
Position Supervised

Administrative Assistant II
Senior Bookkeeper
Teachers Camp, Accounting Division, Secondary School, Central Office,
Regional Office, Division Office
Accountant III, Finance Management Officer II, School Principal
Bookkeepers

Salary Grade

Effectivity Date
Page/s

JOB SUMMARY
1. Supervises the maintenance of the books of original and final entry; 2. Reviews the financial and accountability reports for submission to the management,
Commission on Audit, Department of Budget and Management and other oversight agencies; 3. Reviews and checks the schedules to support the financial
statements/reports; 4. Coordinating tasks as maybe assigned

QUALIFICATION STANDARDS

A. CSC Prescribed Qualifications

Education Completion of 2 years studies in college
Experience 1 year relevant experience
Eligibility Career Service (Subprofessional) First Level Eligibility
Trainings 4 hours relevant training
B. Preferred Qualifications
Education Bachelor Degree-Accounting (Commerce/BA major in Accounting)
Experience 2 years relevant experience
Eligibility Career Service (Professional) First Level Eligibility
Trainings 8 hours relevant training, Computer Literate

DUTIES AND RESPONSIBILITIES

Accounting Clerk I
1. Checks completeness of supporting documents of Disbursement Vouchers for payment of obligations incurred.
2. Prepares remittances for salary deductions.
3. Receives/Releases incoming/outgoing documents.
4. Assists the bookkeeper in recording financial transactions in proper journal.
5. Sorts and files copies of paid vouchers, communications, records and reports.
6. Sorts and files copies of paid vouchers, communications, records and reports.
Accounting Clerk II (DO)
1. Processes Disbursement Vouchers for payment.
2. Prepares remittances for salary deductions.
3. Examines and verifies completeness of supporting documents, accuracy of computations, proper account classification and cash availability
4. Sorts and files copies of paid vouchers, communications, records and reports.
5. Assists in the recording of financial transactions in in proper journals.
6. Sorts and files copies of paid vouchers, communication, records and reports.
Accounting Clerk III

DUTIES AND RESPONSIBILITIES

1.
2.
3.
4.
5.
6.

Processes disbursement vouchers for payment.

Summarizes payroll check/ATM disbursements and deductions; sends billing to implementing units for their fund transfer to regional payroll account.
Monitors fund transfers to regional net payroll and remittance/trust liability accounts.
Advises regional accountant on the availability of payroll funds transfer from implementing units.
Records financial transactions in appropriate journals and subsidiary ledgers.
Prepares the reconciliation of subsidiary ledger balances with control accounts.

Accountant I
1.
2.
3.
4.

Prepares periodic Financial Statements and other related reports in accordance with accounting and auditing rules and regulations.
Checks the accuracy, validity and appropriateness of income and expenditure transactions.
Supervises and monitors the maintenance of journals, general ledgers, subsidiary ledgers and related account schedules.
Monitors the safekeeping of accounting records, documents, correspondences and reports, and ensures maximum security and systematic compilation of
various accounting information.
5. Coordinates with Budget Division/Unit in the determination and verification of existence of Accounts Payable/unpaid obligations.
6. Assists higher level Accountants in the analysis, verification and consolidation of field offices reports.
7. Reviews the financial statements and related schedules.
Accountant II DO
1. Prepares journal entries, reports, letters, endorsements, and memoranda.
2. Prepares schedules to support statements of accounts or other financial statements for incorporation in the books of accounts or progress reports.
3. Supervises the reconciliation of the books of accounts.
4. Supervises, reviews and revises the work of subordinates.
5. Supervises the preparation of financial reports.
6. Analyzes financial statements made by assistants and helpers.
7. Maintains discipline and efficiency of subordinates.
8. Reviews periodic Financial Statements and other related reports.
9. Reviews the accuracy, validity and appropriateness of income and expenditure transactions.
10.Reviews and monitors the maintenance of journals, general ledgers, subsidiary Ledgers and the related account schedules
11.Reviews the safekeeping of accounting records, documents, correspondences and reports, and ensures maximum security and systematic compilation of
various accounting information.
12.Reviews the existence of Accounts Payable/unpaid obligations.
13.Reviews the consolidated reports of field offices and supporting schedules.
14.Reviews the correctness of Financial Statements and schedules.
15.Coordinates with CO, RO, DO and other concerned oversight/regulatory agencies on fund releases and other reportorial requirements.
16.Prepares replies to AOM, requests, indorsements and other communications from other agencies.

DUTIES AND RESPONSIBILITIES

17.Serves as facilitator, resource speaker and consultant on budgeting and other financial related training workshops.
18.Provides technical assistance and supervises the special disbursing officer of school with incomplete set of books.
19.Assists the agency head in depending DO budget proposals/estimates.
Accountant III RO and CO
1. Reviews accounting documents and statements for the signature of the Department Chief Accountant.
2. Analyzes, verifies, signs and consolidates financial statements, supporting schedules and reports of central office and field offices under the Department.
3. Monitors the utilization of fund transfers to implementing units and other government agencies for education related programs and projects.
4. Provides technical supervision to division/school accountants and bookkeepers.
5. Serves as facilitator, resource speaker and consultant for training and development on accounting/budgetary/auditing matters.
6. Reviews periodically the accounting system and recommends improvements when necessary.
7. Acts as Chief of Section.
8. Gives instructions and guidance in work methods and procedures of lower level accounting clerks.
Bookkeeper DO and Schools
1. Keeps the books of original entry and books of final entry
2. Posts financial transactions from the books of original entry to the general ledger
3. Foots and balances the general ledger and keeps various subsidiay ledgers
4. Prepares trial balances, monthly statement of income and expenditures and other financial statements and reconciles treasury account and current and
bank balances with book balances.
5. Prepares correpondence on financial and bookkeeping matters.
6. Monitors release of cash advances to both elementary and secondary schools without complete set of books.
Senior Bookkeeper Schools and DO
1. Prepares journal entries, reports, letters, endorsements and memoranda.
2. Prepares schedules to support statements of accounts or other financial statements for incorporation in the books of accounts or progress reports.
3. Prepares the reconciliation of the books of accounts.
4. Prepares, reviews and revises the work of subordinates.
5. Prepares financial reports.
6. Analyzes financial statements made by assistants and helpers.
7. Maintains discipline and efficiency of subordinates.
8. Assists in supervising bookkeeping work in office and ascertains that transactions have been properly recorded in books.
9. Prepares trial balances, monthly statement of income and expenditures and other financial statements; and prepares adjusting entries and journal vouchers
10. Prepares correpondence pertaining to financial and bookkeeping matters.
17. Supervises the submission of required financial data and reports to oversight agencies.
18.Ensures that Audit Observation Memorandum (AOM) and Annual Audit Report findings are complied with, addressed and justified.
19.Attends budget hearings at the regional and national levels
20.Assists the agency head in defending the budget proposals/estimates.

DUTIES AND RESPONSIBILITIES

21. Provides inputs for improvement of accounting and budget systems.
22. Supervises the accurate and timely preparation and submission of financial reports to COA and other oversight agencies.
23.Serves as organizer, facilitator, resource speaker and consultant on budgeting, related trainings and other budget and accounting developmental activities
24.Recommends budget and other finance-related trainings.
25. Coordinates with stakeholders, other government agencies, banks and other funding institutions on financial resource generation and related initiatives.
26.Ensures that communications are acted upon within prescribed period.
27.Reviews, analyzes and interprets financial statements and other financial reports.
28. Supervises the effective implementation of budget, accounting and payroll systems.

Major and Final Outputs

(MFOs)

Key Result Areas

(KRAs)

Accurate and timely

Financial Recording and
Financial Reports
Preparation

Fund Monitoring

Objectives

Submitted 100% of all monthly,

quarterly, semi-annual and annual
Reportorial Requirements to COA,
Ombudsman
Congress
and
Senate.

Submitted 100% of all monthly,

quarterly and annual reportorieal
requirements of GSIS, BIR, PHIC.

Ensured 100% delivery of Funding

Requirements of the Department.

Monitored the utilization of fund

transfers to implementing units and
other government agencies for
education related programs and

Outputs

Financial Reports
Financial statements and
supporting schedules

List of Funding requirements

per office

Fund transfers records

Major and Final Outputs

(MFOs)

Key Result Areas

(KRAs)

Objectives

Outputs

projects implementation

Systems Improvement

Reviewed
periodically
the
accounting
system
and
recommended improvements when
necessary.
100% implementation of the
Financial Reporting System (FRS)

Accounting systems

Financial Reporting System

Performance Indicators
Objectives

Timely submission of all

monthly, quarterly, semiannual and annual
Reportorial
Requirements to COA,
Ombudsman Congress
and Senate.

Outstanding

Very Satisfactory

Satisfactory

Unsatisfactory

Poor

(5)

(4)

(3)

(2)

(1)

Complete and
accurate Reportorial
Requirements to COA,
Ombudsman
Congress and Senate
3 days after due date

Complete and
accurate Reportorial
Requirements to
COA, Ombudsman
Congress and
Senate beyond 3
days or nonsubmission

Complete and accurate

Reportorial
Requirements to COA,
Ombudsman Congress
and Senate 2 weeks
ahead of the target
dates set by concerned
offices

Complete and
accurate Reportorial
Requirements to
COA, Ombudsman
Congress and
Senate 1 week
ahead of the target
dates set by
concerned offices

Complete and
accurate
Reportorial
Requirements to
COA,
Ombudsman
Congress and
Senate within the
period prescribed
by the rules

Performance Indicators
Objectives

Outstanding

Very Satisfactory

Satisfactory

Unsatisfactory

Poor

(5)

(4)

(3)

(2)

(1)

Proper documentation
and accounting of Fund
Requirements of the
Department.

130% documented
and accounted fund
requirements of the
department

Less than 115129% but more than

100% fund
requirements of the
department
documented and
accounted

100-114% fund
requirements of the
department
documented and
accounted

Noted at least 5199% variations and

missing supporting
documents of fund
requirements of the
department

Noted 50% and

below variations
and missing
supporting
documents of fund
requirements of the
department

Implemented the
Financial Reporting
System (FRS)

Implemented the latest

accounting system
within 1 week prior to
implementation
deadline

Implemented the
latest accounting
system within 2
weeks prior to
implementation
deadline

Timely
implementation the
latest accounting
system as per
procedures/
guidelines and/or
implementation
deadline

Implemented the
latest accounting
system 1 week from
receipt of
procedures/
guidelines and/or
implementation
deadline

Implemented the
latest accounting
system beyond 1
week from receipt
of procedures/
guidelines and/or
implementation
deadline