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POSITION AND COMPETENCY PROFILE PCP No.

______ Revision Code: 00

Department of Education

Position Title Admin Aide IV Salary Grade 4


Parenthetical Title Accounting Clerk I
Office Unit Teachers Camp, Accounting Division, Regional Office, Division Office, Central Effectivity Date
Office
Reports to Accountant I, II and III Page/s
Position Supervised None
JOB SUMMARY
Provides clerical support such as 1. receiving and releasing of various communications/letter and finacial documents; 2.sorting and filing of financial documents; 3. Preparation of the
remittance lists of salary deductions; 4. May assist in the initial review of the completeness of documents related to disbursement and liquidation of cash advances/accountabilities

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Completion of 2 years studies in College
Experience None required
Eligibility Career Service (Subprofessional) First Level Eligibility
Trainings None required
B. Preferred Qualifications
Education Completion of at least 2 years of collge with 12 units of accounting
Experience None required
Eligibility Career Service (Sub-Professional) Second Level Eligibility
Trainings Computer Literate
POSITION AND COMPETENCY PROFILE PCP No. ______ Revision Code: 00

Department of
Education

Position Title Admin Aide VI Salary Grade 6


Parenthetical Title Accounting Clerk II
Office Unit Teachers Camp, Accounting Division, National Educators, Academy Of The Effectivity Date
Philippines, Education Development Project Implementing Task Force,
Regional Office, Division Office, Central Office
Reports to Accountant I, II and III Page/s
Position Supervised None
JOB SUMMARY

Provides clerical support such as 1. receiving and releasing of various communications/letter and finacial documents; 2.sorting and filing of financial documents; 3. Preparation of the
remittance lists of salary deductions; 4. May assist in the recording of financial transactions and initial review of the completeness of documents related to disbursement and liquidation of
cash advances/accountabilities

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Completion of 2 years studies in College
Experience None required
Eligibility Career Service (Subprofessional) First Level Eligibility
Trainings None required
B. Preferred Qualification
Education Completion of at least 2 years of collge with 15 units of accounting
Experience None required
Eligibility Career Service (Sub-Professional) Second Level Eligibility
Trainings Computer Literate
PCP No. ______ Revision Code: 00
POSITION AND COMPETENCY PROFILE
Department of Education

Position Title Administrative Assistant II Salary Grade 8


Parenthetical Title Accounting Clerk III
Office Unit Teachers Camp, Accounting Division, Central Office, Regional Office, Effectivity Date
Division Office
Reports to Accountant I, II and III Page/s
Position Supervised None
JOB SUMMARY

Provides clerical support such as 1. Pre audit of disbursement and liquidation vouchers; 2. Reconciliation of subsidiary ledgers balances with control accounts; 3.
Summarizes payroll check/ATM disbursements and deductions; 4. May assists in the recording of financial transactions in appropriate journals and subsidiary ledgers; 5.
Other finance related tasks.

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Completion of 2 years studies in College
Experience 1 year relevant experience
Eligibility Career Service (Subprofessional) First Level Eligibility
Trainings 4 hours relevant training
B. Preferred Qualifications
Education Bachelor’s Degree in Accountancy (Commerce/Business Administration major in Accounting)
Experience 2 years relevant experience
Eligibility Career Service (Professional) Second Level Eligibility
Trainings 8 hours relevant training, Computer Literate
PCP No. ______ Revision Code: 00
POSITION AND COMPETENCY PROFILE

Department of Education
Position Title Accountant I Salary Grade 12
Parenthetical Title Acountant I
Office Unit Accounting Division, Educational Development Project Implementing Task Effectivity Date
Force, National Science Teaching Instrumentation Center, Regional Office,
Division Office
Reports to Accountant II and III Page/s
Position Supervised Senior bookkeepers, bookkeepers and accounting clerks
JOB SUMMARY

Under immediate supervision, maintains the agency books of accounts and other accounting records; prepares financial statements and other
reports for internal/ external reporting purposes in conformity with generally accepted accounting standards and auditing rules and reguilations

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Bachelor’s Degree in Commerce/ Business Administration Major in Accounting
Experience None required
Eligibility RA 1080 (CPA)
Trainings None required
B. Preferred Qualifications
Education BS Accountancy, Bachelor’s Degree in Commerce/ Business Administration Major in Accounting or its equivalent
Experience None
Eligibility RA 1080 (CPA)
Trainings 24 hours relevant training, Computer Literate

PCP No. ______ Revision Code: 00


POSITION AND COMPETENCY PROFILE
Department of Education

Position Title Accountant II Salary Grade 16


Parenthetical Title Accountant II
Office Unit Accounting (DO, RO, Schools) Effectivity Date
Reports to SDS Page/s
Position Supervised Accounting Clerks, Junior and Senior Bookkeepers
JOB SUMMARY

1. Prepares accountability and financial reports; 2. Supervises the preparation of other reports prepared by subordinates needed/ required by the management and
oversight agencies; 3. Reviews the financial reports and financial documents for signature of the Accountant III; 4. Analyzes the reports prepared by
administrative staff/subordinates as well as the COA audit findings and recommendations; 5. Maintains discipline and efficiency of subordinates

QUALIFICATION STANDARDS
C. CSC Prescribed Qualifications
Education
Experience
Eligibility
Trainings
D. Preferred Qualifications
Education Bachelor’s Degree in Accountancy (Commerce/Business Administration major in Accounting)
Experience Two (2) years relevant experience
Eligibility Certified Public Accountant (CPA RA 1080)
Trainings 40 hoursTrainings related to Finance: Bookkeeping, Accounting, Auditing, Computer Literate

PCP No. ______ Revision Code: 00


POSITION AND COMPETENCY PROFILE
Department of Education

Position Title Accountant III Salary Grade 19


Parenthetical Title Acountant III
Office Unit Regional Office, Central Office Effectivity Date
Reports to Financial And Management Officer II, Regional Director, Assistant Regional Page/s
Director.
Position Supervised Accountant I, II, Accounting Clerk, Bookkeeper
JOB SUMMARY
1. Acts as Section Chief/Immediate Head who has direct supervision over his/her subordinates consisted of accounting clerks, bookkeepers, etc.; 2. Preparation
of other financial reports/statements of the different projects implemented by the Department; 3. Signs and certifies availability of funds in the financial
documents within his/her signing level; 4. Implement administrative and financial policies; 5. Monitors the compliance to the recommendations made by the
COA auditors; 6. Plans the distribution of tasks/workload of subordinates; 7. Maintains discipline and efficiency of subordinates.

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Bachelor’s Degree in Commerce/ Business Administration Major in Accounting
Experience 2 years relevant experience
Eligibility RA 1080 (CPA)
Trainings 8 hours relevant training
B. Preferred Qualification
Education BS Accountancy; Bachelor’s Degree in Commerce/ Business Administration Major in Accounting or its equivalent
Experience 2 years relevant experience
Eligibility RA 1080 (CPA)
Trainings 40 hours relevant training, Computer Literate

PCP No. ______ Revision Code: 00


POSITION AND COMPETENCY PROFILE
Department of Education

Position Title Administrative Assistant II Salary Grade 8


Parenthetical Title Bookkeeper
Office Unit Regional Office, Division Office, Secondary Schools Effectivity Date
Reports to Sr. Bookkeeper, Accountant II Page/s
Position Supervised None
JOB SUMMARY

1. Keeps the books of original and final entry; 2. Prepares the financial and accountability reports for submission to the Management, Commission on Audit,
Department of Budget and Management and other oversight agencies; 3. Prepares schedules to support the financial statements/reports; 4. Coordinating tasks
as maybe assigned by the immediate supervisor.
QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Completion of 2 years studies in college
Experience None required
Eligibility Career Service (Subprofessional) First Level Eligibility
Trainings None required
B. Preferred Qualifications
Education Bachelor’s Degree in Accountancy (Commerce/Business Administration major in Accounting)
Experience 2 years relevant experience
Eligibility Career Service (Professional) Second Level Eligibility
Trainings 40 hours relevant training, Computer Literate

PCP No. ______ Revision Code: 00


POSITION AND COMPETENCY PROFILE
Department of Education

Position Title Administrative Assistant II Salary Grade 9


Parenthetical Title Senior Bookkeeper
Office Unit Teachers Camp, Accounting Division, Secondary School, Central Office, Effectivity Date
Regional Office, Division Office
Reports to Accountant III, Finance Management Officer II, School Principal Page/s
Position Supervised Bookkeepers
JOB SUMMARY

1. Supervises the maintenance of the books of original and final entry; 2. Reviews the financial and accountability reports for submission to the management,
Commission on Audit, Department of Budget and Management and other oversight agencies; 3. Reviews and checks the schedules to support the financial
statements/reports; 4. Coordinating tasks as maybe assigned

QUALIFICATION STANDARDS
A. CSC Prescribed Qualifications
Education Completion of 2 years studies in college
Experience 1 year relevant experience
Eligibility Career Service (Subprofessional) First Level Eligibility
Trainings 4 hours relevant training
B. Preferred Qualifications
Education Bachelor Degree-Accounting (Commerce/BA major in Accounting)
Experience 2 years relevant experience
Eligibility Career Service (Professional) First Level Eligibility
Trainings 8 hours relevant training, Computer Literate

DUTIES AND RESPONSIBILITIES

Accounting Clerk I
1. Checks completeness of supporting documents of Disbursement Vouchers for payment of obligations incurred.
2. Prepares remittances for salary deductions.
3. Receives/Releases incoming/outgoing documents.
4. Assists the bookkeeper in recording financial transactions in proper journal.
5. Sorts and files copies of paid vouchers, communications, records and reports.
6. Sorts and files copies of paid vouchers, communications, records and reports.
Accounting Clerk II (DO)
1. Processes Disbursement Vouchers for payment.
2. Prepares remittances for salary deductions.
3. Examines and verifies completeness of supporting documents, accuracy of computations, proper account classification and cash availability
4. Sorts and files copies of paid vouchers, communications, records and reports.
5. Assists in the recording of financial transactions in in proper journals.
6. Sorts and files copies of paid vouchers, communication, records and reports.
Accounting Clerk III
DUTIES AND RESPONSIBILITIES
1. Processes disbursement vouchers for payment.
2. Summarizes payroll check/ATM disbursements and deductions; sends billing to implementing units for their fund transfer to regional payroll account.
3. Monitors fund transfers to regional net payroll and remittance/trust liability accounts.
4. Advises regional accountant on the availability of payroll funds transfer from implementing units.
5. Records financial transactions in appropriate journals and subsidiary ledgers.
6. Prepares the reconciliation of subsidiary ledger balances with control accounts.
Accountant I
1. Prepares periodic Financial Statements and other related reports in accordance with accounting and auditing rules and regulations.
2. Checks the accuracy, validity and appropriateness of income and expenditure transactions.
3. Supervises and monitors the maintenance of journals, general ledgers, subsidiary ledgers and related account schedules.
4. Monitors the safekeeping of accounting records, documents, correspondences and reports, and ensures maximum security and systematic compilation of
various accounting information.
5. Coordinates with Budget Division/Unit in the determination and verification of existence of Accounts Payable/unpaid obligations.
6. Assists higher level Accountants in the analysis, verification and consolidation of field offices’ reports.
7. Reviews the financial statements and related schedules.
Accountant II – DO
1. Prepares journal entries, reports, letters, endorsements, and memoranda.
2. Prepares schedules to support statements of accounts or other financial statements for incorporation in the books of accounts or progress reports.
3. Supervises the reconciliation of the books of accounts.
4. Supervises, reviews and revises the work of subordinates.
5. Supervises the preparation of financial reports.
6. Analyzes financial statements made by assistants and helpers.
7. Maintains discipline and efficiency of subordinates.
8. Reviews periodic Financial Statements and other related reports.
9. Reviews the accuracy, validity and appropriateness of income and expenditure transactions.
10. Reviews and monitors the maintenance of journals, general ledgers, subsidiary Ledgers and the related account schedules
11. Reviews the safekeeping of accounting records, documents, correspondences and reports, and ensures maximum security and systematic compilation of
various accounting information.
12. Reviews the existence of Accounts Payable/unpaid obligations.
13. Reviews the consolidated reports of field offices and supporting schedules.
14. Reviews the correctness of Financial Statements and schedules.
15. Coordinates with CO, RO, DO and other concerned oversight/regulatory agencies on fund releases and other reportorial requirements.
16. Prepares replies to AOM, requests, indorsements and other communications from other agencies.
DUTIES AND RESPONSIBILITIES
17. Serves as facilitator, resource speaker and consultant on budgeting and other financial related training workshops.
18. Provides technical assistance and supervises the special disbursing officer of school with incomplete set of books.
19. Assists the agency head in depending DO budget proposals/estimates.
Accountant III – RO and CO
1. Reviews accounting documents and statements for the signature of the Department Chief Accountant.
2. Analyzes, verifies, signs and consolidates financial statements, supporting schedules and reports of central office and field offices under the Department.
3. Monitors the utilization of fund transfers to implementing units and other government agencies for education related programs and projects.
4. Provides technical supervision to division/school accountants and bookkeepers.
5. Serves as facilitator, resource speaker and consultant for training and development on accounting/budgetary/auditing matters.
6. Reviews periodically the accounting system and recommends improvements when necessary.
7. Acts as Chief of Section.
8. Gives instructions and guidance in work methods and procedures of lower level accounting clerks.
Bookkeeper – DO and Schools
1. Keeps the books of original entry and books of final entry
2. Posts financial transactions from the books of original entry to the general ledger
3. Foots and balances the general ledger and keeps various subsidiay ledgers
4. Prepares trial balances, monthly statement of income and expenditures and other financial statements and reconciles treasury account and current and
bank balances with book balances.
5. Prepares correpondence on financial and bookkeeping matters.
6. Monitors release of cash advances to both elementary and secondary schools without complete set of books.
Senior Bookkeeper – Schools and DO
1. Prepares journal entries, reports, letters, endorsements and memoranda.
2. Prepares schedules to support statements of accounts or other financial statements for incorporation in the books of accounts or progress reports.
3. Prepares the reconciliation of the books of accounts.
4. Prepares, reviews and revises the work of subordinates.
5. Prepares financial reports.
6. Analyzes financial statements made by assistants and helpers.
7. Maintains discipline and efficiency of subordinates.
8. Assists in supervising bookkeeping work in office and ascertains that transactions have been properly recorded in books.
9. Prepares trial balances, monthly statement of income and expenditures and other financial statements; and prepares adjusting entries and journal vouchers
10. Prepares correpondence pertaining to financial and bookkeeping matters.
17. Supervises the submission of required financial data and reports to oversight agencies.
18. Ensures that Audit Observation Memorandum (AOM) and Annual Audit Report findings are complied with, addressed and justified.
19. Attends budget hearings at the regional and national levels
DUTIES AND RESPONSIBILITIES
20. Assists the agency head in defending the budget proposals/estimates.
21. Provides inputs for improvement of accounting and budget systems.
22. Supervises the accurate and timely preparation and submission of financial reports to COA and other oversight agencies.
23. Serves as organizer, facilitator, resource speaker and consultant on budgeting, related trainings and other budget and accounting developmental activities
24. Recommends budget and other finance-related trainings.
25. Coordinates with stakeholders, other government agencies, banks and other funding institutions on financial resource generation and related initiatives.
26. Ensures that communications are acted upon within prescribed period.
27. Reviews, analyzes and interprets financial statements and other financial reports.
28. Supervises the effective implementation of budget, accounting and payroll systems.

Major and Final Outputs Key Result Areas Objectives Outputs


(MFOs) (KRAs)

 Accurate and timely  Submitted 100% of all monthly,  Financial Reports


Financial Recording and quarterly, semi-annual and annual  Financial statements and
Financial Reports Reportorial Requirements to COA, supporting schedules
Preparation Ombudsman Congress and
Senate.

 Submitted 100% of all monthly,


quarterly and annual reportorieal
requirements of GSIS, BIR, PHIC.

 Fund Monitoring  Ensured 100% delivery of Funding  List of Funding requirements


Requirements of the Department. per office

 Monitored the utilization of fund


transfers to implementing units and
other government agencies for  Fund transfers records
Major and Final Outputs Key Result Areas Objectives Outputs
(MFOs) (KRAs)

education related programs and


projects implementation

 Systems Improvement  Reviewed periodically the  Accounting systems


accounting system and
recommended improvements when
necessary.

 Financial Reporting System


 100% implementation of the
Financial Reporting System (FRS)

Performance Indicators

Objectives Outstanding Very Satisfactory Satisfactory Unsatisfactory Poor

(5) (4) (3) (2) (1)


 Timely submission of all  Complete and accurate  Complete and  Complete and  Complete and  Complete and
monthly, quarterly, semi- Reportorial accurate Reportorial accurate accurate Reportorial accurate Reportorial
annual and annual Requirements to COA, Requirements to Reportorial Requirements to COA, Requirements to
Reportorial Ombudsman Congress COA, Ombudsman Requirements to Ombudsman COA, Ombudsman
Requirements to COA, and Senate 2 weeks Congress and COA, Congress and Senate Congress and
Ombudsman Congress ahead of the target Senate 1 week Ombudsman 3 days after due date Senate beyond 3
and Senate. dates set by concerned ahead of the target Congress and days or non-
offices dates set by Senate within the submission
concerned offices period prescribed
by the rules
Performance Indicators

Objectives Outstanding Very Satisfactory Satisfactory Unsatisfactory Poor

(5) (4) (3) (2) (1)


 Proper documentation  130% documented  Less than 115-  100-114% fund  Noted at least 51-  Noted 50% and
and accounting of Fund and accounted fund 129% but more than requirements of the 99% variations and below variations
Requirements of the requirements of the 100% fund department missing supporting and missing
Department.
department requirements of the documented and documents of fund supporting
department accounted requirements of the documents of fund
documented and department requirements of the
accounted department

 Implemented the  Implemented the latest  Implemented the  Timely  Implemented the  Implemented the
Financial Reporting accounting system latest accounting implementation the latest accounting latest accounting
System (FRS) within 1 week prior to system within 2 latest accounting system 1 week from system beyond 1
implementation weeks prior to system as per receipt of week from receipt
deadline implementation procedures/ procedures/ of procedures/
deadline guidelines and/or guidelines and/or guidelines and/or
implementation implementation implementation
deadline deadline deadline