1) The document discusses financial control procedures for local governments in the Philippines including fiscal years, accountability, the local finance committee's functions, and the roles of accountants, treasurers, and financial reporting requirements.
2) Key officers like the local treasurer and accountant have responsibilities for financial record keeping, deposits, and rendering accounts according to Commission on Audit standards.
3) The local finance committee assists with budgeting, expenditures, and reviews to ensure compliance with laws and policies.
Lecture slide deck on the Philippine Local Government Code (RA 7160).
This was for a class on Philippine Politics and Governance that I taught between 2003-2005.
http://brianbelen.blogspot.com
Lecture slide deck on the Philippine Local Government Code (RA 7160).
This was for a class on Philippine Politics and Governance that I taught between 2003-2005.
http://brianbelen.blogspot.com
BUDGET PROCESS OF THE PHILIPPINE NATIONAL GOVERNMENT, Report for PA1-Introduction to Public Administration, College of Public Administration - Tarlac State University
Apartment Management: Maharashtra Society Registration Rules 1971ADDA
Maharashtra Society Registration Rules 1971
ApartmentADDA is India's #1 Apartment Management and Apartment Accounting Software. All the best practices of State Bye-Laws are inbuilt in the product.
NBPC 1613 San Diego, CA Proposed 2014 bylaws draft_july_24_unanimous_consensu...NBPCSanDiego
The Bylaws Committee of NBPC 1613 San Diego, CA has concluded their research, findings, and recommendations to modify or change the existing Bylaws from the 1990's. Please understand that these Bylaws were drawn up for the good of the Local in good faith and are meant to be examined by members of Local 1613.
This presentation aims to orient accredited Civil Service Organizations about the Local Special Bodies of a local government unit. This also outlines the indicative major scheduling that CSOs can refer to if they are interested in applying for accreditation in an LGU.
Budgeting in the Local Government Unit. This helps the Neo Councilors how budget authorization in the LGU is done. A great help for the Sangguniang concerned in their review to their Annual Budget.
27052024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
‘वोटर्स विल मस्ट प्रीवेल’ (मतदाताओं को जीतना होगा) अभियान द्वारा जारी हेल्पलाइन नंबर, 4 जून को सुबह 7 बजे से दोपहर 12 बजे तक मतगणना प्रक्रिया में कहीं भी किसी भी तरह के उल्लंघन की रिपोर्ट करने के लिए खुला रहेगा।
Welcome to the new Mizzima Weekly !
Mizzima Media Group is pleased to announce the relaunch of Mizzima Weekly. Mizzima is dedicated to helping our readers and viewers keep up to date on the latest developments in Myanmar and related to Myanmar by offering analysis and insight into the subjects that matter. Our websites and our social media channels provide readers and viewers with up-to-the-minute and up-to-date news, which we don’t necessarily need to replicate in our Mizzima Weekly magazine. But where we see a gap is in providing more analysis, insight and in-depth coverage of Myanmar, that is of particular interest to a range of readers.
31052024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
role of women and girls in various terror groupssadiakorobi2
Women have three distinct types of involvement: direct involvement in terrorist acts; enabling of others to commit such acts; and facilitating the disengagement of others from violent or extremist groups.
Future Of Fintech In India | Evolution Of Fintech In IndiaTheUnitedIndian
Navigating the Future of Fintech in India: Insights into how AI, blockchain, and digital payments are driving unprecedented growth in India's fintech industry, redefining financial services and accessibility.
03062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
ys jagan mohan reddy political career, Biography.pdfVoterMood
Yeduguri Sandinti Jagan Mohan Reddy, often referred to as Y.S. Jagan Mohan Reddy, is an Indian politician who currently serves as the Chief Minister of the state of Andhra Pradesh. He was born on December 21, 1972, in Pulivendula, Andhra Pradesh, to Yeduguri Sandinti Rajasekhara Reddy (popularly known as YSR), a former Chief Minister of Andhra Pradesh, and Y.S. Vijayamma.
In a May 9, 2024 paper, Juri Opitz from the University of Zurich, along with Shira Wein and Nathan Schneider form Georgetown University, discussed the importance of linguistic expertise in natural language processing (NLP) in an era dominated by large language models (LLMs).
The authors explained that while machine translation (MT) previously relied heavily on linguists, the landscape has shifted. “Linguistics is no longer front and center in the way we build NLP systems,” they said. With the emergence of LLMs, which can generate fluent text without the need for specialized modules to handle grammar or semantic coherence, the need for linguistic expertise in NLP is being questioned.
हम आग्रह करते हैं कि जो भी सत्ता में आए, वह संविधान का पालन करे, उसकी रक्षा करे और उसे बनाए रखे।" प्रस्ताव में कुल तीन प्रमुख हस्तक्षेप और उनके तंत्र भी प्रस्तुत किए गए। पहला हस्तक्षेप स्वतंत्र मीडिया को प्रोत्साहित करके, वास्तविकता पर आधारित काउंटर नैरेटिव का निर्माण करके और सत्तारूढ़ सरकार द्वारा नियोजित मनोवैज्ञानिक हेरफेर की रणनीति का मुकाबला करके लोगों द्वारा निर्धारित कथा को बनाए रखना और उस पर कार्यकरना था।
01062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
Chapter-8th-Recent Developments in Indian Politics-PPT.pptx
Local Government Admin
1. LOCAL GOVERNMENT
ADMINISTRATION
Government Accounting, Auditing & Other Forms of Financial Control :
Organization, Processes & Methods
JAKE CRIS B DELA CUESTA
2. Objectives:
The discussion aims to answer the ff. inquiries :
1. What is Financial Control?
2. Fiscal Year of LGU
3. Who is Accountable for the Local
Government Funds?
4. The Local Finance Committee
5. Functions of the Finance Committee
6. Functions of Local Accountants and
Treasurers
7. Barangay Financial Procedures
8. Rendition of Accounts
9. Auditorial Visitation
10. Summary of Income and Expenditures
3. FINANCIAL CONTROL
is control of financial resources as flow into the organization,
and flow out by the organization. Top management financial
control uses the balance sheet, income statement, and financial
analyses of these documents.
As money is spent, statements are updated to reflect how
much was spent, how it was spent, and what it obtained.
4. Fiscal Year of the Local Government Units
The official fiscal year of local government units
shall be the period beginning with the first day of
January and ending with the thirty-first day of
December of the same year.
(SEC. 353 of the Local Government Code of the Philippines)
5. Who is Accountable for the Local Government
Funds?
Any officer of the local government unit whose duty
permits or requires the possession or custody of local
government funds
Other local officers who, though not accountable by the
nature of their duties, may likewise be similarly held
accountable and responsible for local government funds
through their participation in the use or application
thereof.
(SEC. 340 of the Local Government Code of the Philippines)
6. The Local Finance Committee
(1)local planning and development officer,
(2)the local budget officer, and the
(3)local treasurer
(SEC. 316 of the Local Government Code of the Philippines)
7. Functions of the Local Finance Committee
5.1 Determine the income reasonably projected as collectible for the ensuing fiscal year;
5.2 Recommend the appropriate tax and other revenue measures or borrowings which may be
appropriate to support the budget;
5.3 Recommend to the local chief executive concerned the level of the annual expenditures and the
ceilings of spending for economic, social, and general services based on the approved local
development plans;
5.4 Recommend to the local chief executive concerned the proper allocation of expenditures for each
development activity between current operating expenditures and capital outlays;
5.5 Recommend to the local chief executive concerned the amount to be allocated for capital outlay
under each development activity or infrastructure project;and publicly accessible places in the
provinces, cities, municipalities and barangays.
(SEC. 316 of the Local Government Code of the Philippines)
8. 5. Functions of the Local Finance Committee
5.6 Assist the sangguniang panlalawigan in the review and evaluation of budget of component
cities and municipalities in the case of provincial finance committee, the barangay budgets in
the case of city or municipal finance committee, and recommend the appropriate action
thereon;
5.7 Assist the sanggunian concerned in the analysis and review of annual regular and
supplemental budgets of the respective local government unit to determine compliance with
statutory and administrative requirements; and
5.8 Conduct semi-annual review and general examination of cost and accomplishments against
performance standards applied in undertaking development projects. A copy of this report
shall be furnished the local chief executive and the sanggunian concerned, and shall be
posted in conspicuous
(SEC. 316 of the Local Government Code of the Philippines)
9. 6. Functions of the Local Accountants and Treasurers
(6.1)shall maintain separate books and depository accounts, respectively, for each fund in their
custody or administration under such rules and regulations as the Commission on Audit may
prescribe.
(6.2)maintain depository accounts in the name of their respective local government units with
banks, preferably government-owned, located in or nearest to their respective areas of
jurisdiction
(6.3)shall keep personal monies separate and distinct from local public funds in their custody;
and
(6.4)shall not make profit out of public money or otherwise apply the same to any use not
authorized by law or ordinance.
(SEC. 310-312 of the Local Government Code of the Philippines)
10. 7. Barangay Financial Procedures
(7.1) The barangay treasurer shall collect all taxes, fees, and other charges
due and contributions accruing to the barangay for which he shall issue
official receipts, and shall deposit all collections with the city or municipal
treasury or in the depository account maintained in the name of the
barangay within five (5) days after receipt thereof. He may collect real
property taxes and such other taxes as may be imposed by a province, city
or municipality that are due in his barangay only after being deputized by
the local treasurer concerned for the purpose.
(SEC. 334 of the Local Government Code of the Philippines)
11. Barangay Financial Procedures
(7.2) The barangay treasurer may be authorized by the sangguniang barangay
to make direct purchases amounting to not more than One thousand
pesos (P=1,000.00) at any time for the ordinary and essential needs of the
barangay. The petty cash that the barangay treasurer may be authorized
to hold for the purpose shall not exceed twenty percent (20%) of the
funds available and to the credit of the barangay treasury.
(SEC. 334 of the Local Government Code of the Philippines)
12. Barangay Financial Procedures
(7.3) The financial records of the barangay shall be kept in the office of the
city or municipal accountant in simplified manner as prescribed by the
Commission on Audit. Representatives of the Commission on Audit shall
audit such accounts annually or as often as may be necessary and make a
report of the audit to the sangguniang panlungsod or sangguniang bayan,
as the case may be. The Commission on Audit shall prescribe and put into
effect simplified procedures for barangay finances within six (6) months
following the effectivity of this Code.
(SEC. 334 of the Local Government Code of the Philippines)
13. 8. Rendition of Accounts
(8.1)Local treasurers, accountants and other local accountable officers shall render their
accounts within such time, in such form, style, and content and under such regulations
as the Commission on Audit may prescribe.
(8.2)Provincial, city, and municipal auditors shall certify the balances arising in the
accounts settled by them to the Chairman of the Commission on Audit and to the local
treasurer, accountant, and other accountable officers.
(8.3)Copies of the certification shall be prepared and furnished other local officers who
may be held jointly and severally liable for any loss or illegal, improper or unauthorized
use or misappropriation of local funds or property.
(SEC. 347 of the Local Government Code of the Philippines)
14. Auditorial Visitation
The books, accounts, papers, and cash of local treasurer, accountant, budget officer, or other
accountable officers shall at all times be open for inspection of the Commission on Audit or
its duly authorized representative.
In case an examination of the accounts of a local treasurer discloses a shortage in cash which
should be on hand, it shall be the duty of the examining officer to (1)seize the office and its
contents, (2)notify the Commission on Audit, the local chief executive concerned, and the
local accountant.
The local treasurer or accountable officer found with such shortage shall be automatically
suspended from office.
(SEC. 348 of the Local Government Code of the Philippines)
15. Summary of Income and Expenditures
Local treasurers, accountants, budget officers and other accountable officers
shall, within thirty (30) days from the end of each fiscal year, post in at
least three (3) publicly accessible and conspicuous places in the local
government unit a summary of all revenues collected and funds received
including the appropriations and disbursements of such funds during the
preceding fiscal year.
(SEC. 352 of the Local Government Code of the Philippines)