are accounting office & treasurer's office prohibited as members of BAC & Secretariat?

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are accounting office & treasurer's office prohibited as members of BAC & Secretariat?

Post by ikuz23 on Sat May 28, 2011 8:03 pm

good day readers. is there a guideline in the revised IRR that the chief accountant (&staff) and treasurer (&staff) are prohibited as BAC members or secretariat? thanks in advance.
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Re: are accounting office & treasurer's office prohibited as members of BAC & Secretariat?

Post by engrjhez® on Mon May 30, 2011 1:47 pm

ikuz23 wrote:good day readers. is there a guideline in the revised IRR that the chief accountant (&staff) and treasurer (&staff) are prohibited as BAC members or secretariat? thanks in advance.

The only prohibition is the BAC membership of the Chief Accountant. For all other designation and for all other staff, the law is silent. As a general rule, in no case shall the Approving Authority be a member of the BAC. Smile
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Re: are accounting office & treasurer's office prohibited as members of BAC & Secretariat?

Post by ikuz23 on Mon May 30, 2011 3:23 pm

engrjhez® wrote:
ikuz23 wrote:good day readers. is there a guideline in the revised IRR that the chief accountant (&staff) and treasurer (&staff) are prohibited as BAC members or secretariat? thanks in advance.

The only prohibition is the BAC membership of the Chief Accountant. For all other designation and for all other staff, the law is silent. As a general rule, in no case shall the Approving Authority be a member of the BAC. Smile

then sir the chief accountant can be a TWG-Head or only a member (on financial)? and I really thought that they are prohibited to avoid the possibility of conflict of interest because head of accounting and treasurer and the personnel under them are tasked to approve the voucher in payment of goods and services procured and to certify to the availability of funds of these projects.
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Re: are accounting office & treasurer's office prohibited as members of BAC & Secretariat?

Post by engrjhez® on Tue May 31, 2011 9:38 am

ikuz23 wrote:
engrjhez® wrote:
ikuz23 wrote:good day readers. is there a guideline in the revised IRR that the chief accountant (&staff) and treasurer (&staff) are prohibited as BAC members or secretariat? thanks in advance.

The only prohibition is the BAC membership of the Chief Accountant. For all other designation and for all other staff, the law is silent. As a general rule, in no case shall the Approving Authority be a member of the BAC. Smile

then sir the chief accountant can be a TWG-Head or only a member (on financial)? and I really thought that they are prohibited to avoid the possibility of conflict of interest because head of accounting and treasurer and the personnel under them are tasked to approve the voucher in payment of goods and services procured and to certify to the availability of funds of these projects.

The prohibition was premised on check and balance principle - meaning, there is a recommending body, the approving authority, and the audit authority. Hence, there are three main features in the system of (internal) accountability:

BAC > HOPE > ACA

The BAC Recommends after checking compliance following the provisions of RA 9184. The HOPE checks the job of the BAC if it has complied with the prescribed guidelines in the conduct of procurement process. Lastly, the Agency Chief Accountant (ACA) shall be the last line of defense for any other unforeseen errors or mistakes (if any) before payment is made.

If the ACA is a BAC member, his/her judgement may be affected by participating in the procurement process and "check and balance" may be compromised. Of course it will not apply to BAC Secretariat and TWG because the decision is still ffrom the BAC before it is forwarded to the HOPE. Smile
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Re: are accounting office & treasurer's office prohibited as members of BAC & Secretariat?

Post by alpha1 on Tue May 31, 2011 10:57 am

ikuz23 wrote:good day readers. is there a guideline in the revised IRR that the chief accountant (&staff) and treasurer (&staff) are prohibited as BAC members or secretariat? thanks in advance.


Greetings!

You can refer to COA Circular 2003-004 dated July 30, 2003
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Re: are accounting office & treasurer's office prohibited as members of BAC & Secretariat?

Post by alpha1 on Tue May 31, 2011 11:08 am

ikuz23 wrote:good day readers. is there a guideline in the revised IRR that the chief accountant (&staff) and treasurer (&staff) are prohibited as BAC members or secretariat? thanks in advance.


Greetings!

You can refer to COA Circular 2003-004 dated July 30, 2003
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Re: are accounting office & treasurer's office prohibited as members of BAC & Secretariat?

Post by ikuz23 on Tue May 31, 2011 7:03 pm

tnx engrjhez and alpha1.
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Re: are accounting office & treasurer's office prohibited as members of BAC & Secretariat?

Post by hardball2963 on Wed Jun 29, 2011 6:45 pm

can anyone provide the link for the COA Circular 2003-004 dated July 30, 2003? TIA Smile

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Re: are accounting office & treasurer's office prohibited as members of BAC & Secretariat?

Post by sunriser431 on Wed Jun 29, 2011 9:46 pm

hardball2963 wrote:can anyone provide the link for the COA Circular 2003-004 dated July 30, 2003? TIA Smile
click this LINK bounce
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Re: are accounting office & treasurer's office prohibited as members of BAC & Secretariat?

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