Systems and Procedures Review

Mr. Harry P. Huliganga

Mr. John P. Natividad
Ms. Florence A. Allejos
Mr. Joseph G. Luceno
Ms. Leonora P. Narag
Mr. Noly M. De Ramos
 Student Services: Fee Setting Process (Graduate
And Undergraduate)
Management Accounting Office

Start Receives BOR

resolution
Updates Fee
setting in ES
Tests assessment
Using dummy

Informs OSASS
to
No
Update Scholars
Correctly
Assessed?

Yes

End

Concerned Accountant III Computer Operator II

Accounting Personnel:
Student Services: Assessment Process (Undergraduate)
Offices Accounting Office Cashier’s Office

Receives record
Start from Registrar's Assesses
E
Office students Payment

D D
Assesses single
Student per section
No
As guide
Distributes
registration
Form-Registrar Registration
Signed by
No Yes Adviser? No
Yes
Correctly
Assessed?
Issuances of
Registration forms
to students-Adviser
Records OR Advises to have
Adjusts fee setting
and detaches Registration form
Accountant’s Copy Signed by adviser
E
End

Concerned Accountant IV, Computer All Accounting Personnel

Accounting Personnel Operator II
Student Services: Assessment Process (Graduate)
Students Accounting Office Cashier’s Office

Receives and
Start reviews registration
Assesses
students Payment
Forms

No Records OR
Registration
Signed by
and detaches
Adviser? Accountant’s Copy

Yes

No End
Encoded in the
System?

Yes

Concerned Accounting All Accounting Personnel All Accounting Personnel

Personnel:
Student Services: Re-assessment Process
(Graduate and Undergraduate)
Accounting Office

Start Sorts
Registration Form Re-assessment

Distributes Yes
Correctly
Registration forms Assessed?

No
End

Updates Student
Record in the
ES

Accounting Clerk All Accounting

Concerned
Personnel
Accounting Personnel
Student Services: Student Management Record Process
(Graduate and Undergraduate)
Accounting Office

Sorts Locates and Updates

Start Registration Form student Permanent
Record

No

New student? Files permanent

record

Yes

Makes new End

Student Permanent
record

Concerned Accounting Accounting Clerk

Personnel:
 Student Services Student Clearance Process
Student Accounting Office Cashier’s Office

Receives Request Receives

Start OR, & Clearance payment
Form

yes Clear?
Paid No
Is it in Prepares order
the
ES?
correct
of payment
fee?
No yes U

Locates Student's Reviews ES &

permanent record Signs Clearance

Updates ES
U

Issues Clearance
End and Records to
log book

Concerned Accounting clerk I,II,III, Computer Operator II, Accountant IV, III, ISA II
Accounting Personnel Bookkeeper, Info Analyst I Computer Prog II,
Student Services: Archive Student Management Record
Process (Graduate and Undergraduate)
Accounting Office

Reviews ES
Start Distributes Old
Permanent Record
encoded
payments

No No
Updates Student Correctly
Is it in ES? Information
encoded? S

Yes Yes

Updates /encodes
student Files permanent
payments record

S End
Concerned Accounting Accountant III All Accounting Personnel
Personnel:
 Bookkeeping Cash advance Process (Special Disbursing Officer)
Services
Employee Accounting Office President’s Office

Start
Receives Request Advises to Approves CA
of cash advance liquidate prior CA Form

No yes yes yes yes

Bond Outstan
Author Bond
Ceiling ding
ized? ed? CA?
?
No No D
V
No

Advises to follow
the bond
ceiling
No yes
Advises to limit <=
to 5000 5000?

Issues cash
advance form

Concerned Accountant III

Accounting Personnel
 Bookkeeping Services Cash Advance Process (Travel)

Employee/Student Accounting Office

Start
Receives Request
for Travel

yes
No yes Unliqui Advises to
Appro dated Liquidate Prior
ved? Travel Travel
?
No

Prepares Issues itinerary

Itinerary of travel of Travel Form

Receives Itinerary
and Fills in per Prepares reminder
diem

DV

Concerned Accountant III

Accounting Personnel
 Bookkeeping Journal Entry Voucher Preparation(RCI,RD,LR,RCD,Adjustments )

Services
Offices Accounting Office

Start
Receives Source
Document

Edit
particulars
No yes
Selects types of of the
Valid? Transaction and template
fund and enters
reference
document #

Encodes
Accounts and
SL’s

End
Validates/Saves
Generates JEV
JEV

Concerned Accountant III,ISAII,I, Bookkeeper, Accounting Clerk III, II, Computer Operator
Accounting Personnel
 Bookkeeping Journal Entry Voucher Review and Approval
Services
Accounting Office

Retrieves JEV
REVIEW AND
Start APPROVAL
INBOX

Validates
Selects types of and Reviews
Transaction and JEV
fund

No
Approves / Cancels JEV
Valid
Posts JEV to
GL and SL
Yes

Yes Correc No
Edits / Saves
End
Generates tly
Approved JEV encod JEV
ed?

Concerned Accountant IV, III,ISAII,

Accounting Personnel
 Payroll Services Regular Payroll Process
HRM,GOCC,AEA,FU, Accounting Office
MPCI

Receives update
Start
Updates & prints
of Salary & Pre-audit
payroll
deductions

Prepares No Take
yes No
M
deduction Updat
home
schedule for the >=3000 ed?
month
yes

yes
Records to log Encodes /Updates Net
book LBP PACS Pay
=PACS

No

DV Prints
Pay slip

Accountant III, Computer Bookkeeper

Concerned
Accounting Programmer
Accounting Personnel
Clerk III
 Payroll Services Remittance Process(GSIS,HDMF,PHIC)

Accounting Office

Encodes with
Start
Updates Report of
Concerned Pre-audit
Checks issued
agency system

Validates with
yes
Updates Report of Balance concerned agency
Disbursement
? system

No

Extracts Reports Reconciles with DV

From Engas ENGAS

Accountant III, Accountant III,

Concerned
Accounting Clerk III, Accounting Clerk III, ISA II, Bookkeeper
Accounting Personnel
Bookkeeper Bookkeeper
 Payroll Services Remittance Process(GSIS,HDMF,PHIC)

Accounting Office

Start End

Accountant III, Accountant III,

Concerned
Accounting Clerk III, Accounting Clerk III, ISA II, Bookkeeper
Accounting Personnel
Bookkeeper Bookkeeper