Office of the City Accountant


The most livable city for all.



To ensure an environmentally friendly, financially dynamic, pro-active, and self-reliant City Government.

 To have well-informed and participative barangays and communities.


Office Vision

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


Office Mandate

To provide advise and services to management, employees, barangay units, other government agencies and the general public in the areas of financial accounting and recording through computerization and services of highly competent personnel.



Provide timely, accurate and cost-effective advise and services in the areas of financial recording and accounting of all financial transactions of Cebu City and its barangays.


Legal Mandate

As mandated under Section 474 of the Republic Act No. 7160 otherwise known as the Local Government Code of 1991,  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.



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, 1994.






Organizational Structure

Divisions & Functions

Department Head and Assistant Department Head

  • Over-all management of the Office to ensure effective and efficient achievement of its goals and objectives
  • Apprise the Mayor, Sangguniang Panlungsod and other local government officials on the financial condition and operation of the City as a tool in decision-making
  • Sign documents pertaining to the disbursement of City funds
  • Represents the Office of the City Accountant in department heads meeting and other related activities


Administrative Services Section

  • Prepare the department’s budget, performance targets, vouchers, obligation requests, and official correspondence
  • Manage the supplies, records and budget of the office
  • Office personnel management
  • Disposal of records and correspondence
  • Proper dissemination of administrative issuances from within and from other offices
  • In-charge of office housekeeping, sanitation and cleanliness


Pre-Audit Division

  • Pre-audit of disbursements / liquidations / utilization reports
  • Index of approved disbursement vouchers / payrolls / liquidation reports


Financial Control Division

Bookkeeping of the City's Books of Accounts

  • Generation of Financial Statements (Abstract of Collections / Preparation of Journal Entries / Approval of Journal Entries / Reconciliation of Accounts)
  • Monitoring of Accounts (Unliquidated Cash Advances / Financial Assistance / Trust Fund / Special Education Fund / Property, Plant & Equipment (PPE) / Inventories)
  • Preparation of Accountant's Advice (Creation of Accountant's Advice / Delivery of Accountant's Advice)
  • Bank Reconciliations

Bookkeeping of the 80 Barangays' Books of Accounts

  • Generation of Financial Statements (Preparation of Journal Entries / Approval of Journal Entries / Reconciliation of Accounts)
  • Bank Reconciliations


Billing & Remittance Division

  • Prepare vouchers as withholding agent for remittance to National Agencies - BIR, GSIS, PhilHealth and HDMF (Pag-IBIG) Fund
  • Prepare vouchers of loan repayments of employees to CFI, Bayanihan, CCG-Housing Coop, CCMC-Coop and Postal
  • Issues certificate of taxes withheld and remittances
  • Bill and monitor loan payments
  • Monitor and update files of employees' remittance








Tel. no. 411-0100 loc. 1601

OIC: Arlene O. Rentuza, CPA


Tel. no. 411-0100 loc. 1612

OIC-Assistant: Giovanni G. Delgado, MBA, CPA


Tel. nos. 411-0100 loc. 1609 / 1610

Head: Atty. Mark Jason S. Tirol, CPA


Tel. no. 254-9871 / 411-0100 loc. 1606

Head: Nerisa A. Villacorta, CPA


Tel. no. 411-0100 loc. 1611

Head: Arthcris T. Cuadra, CPA

PRE-AUDIT DIVISION (including Indexing Section)

Tel. no. 411-0100 loc. 1607 / 1608

Head: Angieline T. Adlaon, MBA, CPA


Tel. No. 411-0100 loc. 1603 / 1604

Head: Carmela A. Wasawas


Tel. No. 411-0100 loc. 1602



6th floor, Executive Building, Cebu City Hall

M.C. Briones St., Barangay Sto. Niño

Cebu City, Philippines 6000


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