Reference2025 Citizen’s Charter · PDF pages 452–453

Responsible officeOFFICE OF THE CITY ACCOUNTANT

From the city’s published source · Checked Oct 21, 2026

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PDF page 452 (handbook page 451)
1
7. Preparation Of City Financial Statements
The preparation of the financial statements is made monthly and yearly and sometimes
quarterly as requested by the national agencies and stakeholders. The highlight however
will be the year-end financial report as this is the basis of the overall financial stability and
condition of the city.
Office or Division Office of the City Accountant
Classification High Technical Transaction
Type of Transac t i o n G2G - Government to Government
Who May Avail Commission on Audit
CHECK LIST OF REQUIREMENTS WHERE TO SECURE
Trial balance Office of the City Accountant
Balance sheet Office of the City Accountant
Statement of income & expenses Office of the City Accountant
Pre & Post Closing TB Office of the City Accountant
Statement of Cash Flow Office of the City Accountant
Notes to Financial Statements Office of the City Accountant
Statement of Mgt. Responsibility Office of the City Accountant
Consolidated Financial Statements Office of the City Accountant
Statement of Government Equity Office of the City Accountant
Fees to be PP a i d Processing Person
Client Steps Agency Action
Time Responsible
1.Prepare None None 30 days Carmela B. San Juan
financial reports Accountant IV
by funds detailed
Maybelle A. Clerigo
and condense,
Mgt. & Audit Analyst
Pre and Post
III
Closing for
finalization
Cherith A. Bucal
Mgt. & Audit Analyst II
Glaiza V. Clerigo
Mgt. & Audit Analyst I
Sheryll Anne E. Nocon
451

PDF page 453 (handbook page 452)
1
Adm. Aide III
1. Print Financia l None 15 minutes Cherith A. Bucal
Reports Mgt. & Audit Analyst II
Glaiza V. Clerigo
Mgt & Audit Analyst I
3.Check and None Non5e 15 minutes Dr. Emmanuel D.
Sign Financial Magsino
Reports City Accountant
4. Submit None None5 5 minutes Cherith A. Bucal
Financial Report Mgt. & Audit Analyst II
to COA Office
End of Process: TOTAL: N None 30 days &
35 minutes
452

Preparation of City Financial Statements