Office of the City Accountant


Republic Act No. 7160 otherwise known as the Local Government Code of l991 particularly Section 474 paragraph (a) provides for the mandatory appointment of an Accountant for provincial, city and municipal governments.

In compliance to the said provision, the City conducted a study on the viability of creating another department considering that the city is classified as highly urbanized and the Accounting division was just then a division of the City Treasurer’s Office.  In that study, it was deduced that a separate department for accounting be created as mandated by law since putting the Accounting Division under the supervision of the Office of the City Treasurer does not provide proper checks and balances in the financial operation of the City Government.  And creating a separate office for the accounting function may mean better control of the City’s financial operations.

Thus, on February 7, 1994, the Sangguniang Panlungsod of Cebu passed Ordinance #1499  - AN ORDINANCE CREATING THE OFFICE OF THE CITY ACCOUNTANT and took effect upon the approval of Hon. Tomas R. Osmeña, City  Mayor on February 16, l994.


"An accounting office manned by highly competent, professional, honest employees equipped with the most advanced information technology."


  • To assist the Chief Executive in managing the resources to its optimum use through proper accounting
  • To provide advice and services to management, employees, barangay units, other government and non-government offices and the general public in the area of financial accounting and recording through computerization and services of highly competent personnel.


As mandated under Section 474 of the Republic Act No. 7160 otherwise known as the Local Government Code of l991,  the Accountant shall take charge of both the accounting and internal audit services of the Local Government Unit concerned and shall:

  1. Install and maintain an internal audit system in the local government concerned;
  2. Prepare and submit financial statement to the Mayor, as the case may be,  and to the Sanggunian concerned;
  3. Apprise the Sanggunian and other local government officials on the financial condition and operation of the Local Government Unit concerned;
  4. Review supporting documents before preparation of vouchers to determine completeness of requirements;
  5. Prepare statements of cash advances, liquidation, salaries , allowances, reimbursements and remittances pertaining to the Local Government Units;
  6. Prepare journal entry vouchers for liquidation of Cash Advances;
  7. Post individual disbursements to the subsidiary ledger and index card;
  8. Maintain individual ledgers for officials and employees of the Local Government Unit pertaining to payroll and deductions;
  9. Record and post in index cards details of purchased furniture, fixtures and equipment including disposal thereof, if any;
  10. Exercise such other powers and perform such other duties and functions as may be provided by law or ordinance.

As provided under Section 334c of Republic Act 7160, the financial records of the barangays shall be kept in the Office of the City Accountant in a simplified manner as prescribed by the Commission on Audit.

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