Government - Departments - Office of the Provincial Accountant


The provincial accountant’s office is envisioned to be a globally competitive financial information center, equipped with state-of-the-art facilities, with competent and committed personnel, towards a complete, accurate and timely recording and reporting of all financial transaction of the provincial government of La Union.


To provide reliable and timely financial information through an effective accounting and internal control systems, abreast with modern technology, ensuring financial security, transparent operations and well-defined accountability, thus achieving and effective and efficient delivery of genuine public services.



We, as public servants, shall at all time conduct ourselves responsibility and lead by example in carrying out our duties and responsibility.


We advocate the truth, perform with all honesty and uprightness and shall adhere to the principles of transparency and accountability.


We strongly believe in GOD, that we are stewards of God-Given resources.


We are committed to relentlessly strive to render excellent professional service to our beloved province and the people in order to accomplish our mission and realize our vision.


Takes charge of both the accounting and internal control services of the Provincial Government.


1. To install, discharge and maintain an effective accounting and internal control system in the Provincial Government ensuring all resources are utilized in conformity with laws, policies, e-NGAS, and are safeguarded against loss, wastage and misuse.

2. To report on the financial position and the results of operation of the Provincial Government for the information of all agencies, officials and officers concerned.

3. To establish financial data concerning past operations and present condition as managerial guide for future operations.

4. To regulate the process of bookkeeping undertaking analysis of accounts, recording, classifying, summarizing and interpreting the results thereof for all transactions involving receipt and disposition of funds and properties.


1. Journalize financial transactions and submit Financial Statements of the General, Special Education and Trust Funds using the Electronic New Government Accounting System (E-NGAS) to the Provincial Governor, Sanggunian, COA, operation of the Provincial Government.

2. Apprise the Sanggunian and other local officials on the financial condition and operation of the Provincial Government.

3. Provide an on-line and real-time inquiry on all financial account balances including recorded Supporting documents pertinent to each transaction.

4. Review supporting documents when processed to ascertain complete requirements in accordance with COA regulations and NGAS.

5. Prepare the statement of cash advances and monitor its liquidation and other kinds of settlements Analyze financial statements, schedules, journal summary reports, liquidation and adjustments related thereto.

6. Maintain timely remittances of all loans/insurances premiums deducted from the payroll of officials and employees to concerned agencies.

7. Check on accuracy of financial data entered to the subsidiary ledgers of the different accounts.

8. Maintain and update individual ledger for officials and employees pertaining to payroll deductions and remittances.

9. Coordinate with General Services Office for transactions involving property, plant & equipment including inventory and with the Provincial Engineer’s Office for transactions involving infrastructure projects.

10. Account for all requests for obligations to Property Establish valid payable accounts.

11. Take custody over all accounting records, financial statements, general and subsidiary ledgers for all funds of the Provincial Government.


1. Hall of Fame Award for Most Outstanding Accounting Office
For having exemplary met the criteria of accuracy, timeless, reliability and compliance to accounting rules and regulations for CY 1999, 2000 and 2001 given by the association of Government Accountants of the Philippines on November 24, 2003 at eh Baguio City.

2. Full implementation of the e-NGAS

With the full implementation of the electronic New Government Accounting System, hereunder are the major benefits, to wit:

a) Efficient operations and effective controls;
b) Sound management decision making;
c) Compliance with regulatory requirements;
d) Monitors balance of each allotment class in real time;
e) Speedy processing and recording of voluminous government financial transactions;
f) Prompt and accurate outputs;
g) Up to date monitoring of agency operations and responsive exercise of regulatory functions;
h) Transparent operations and well-defined accountability; and,
i) Efficient and timely delivery of services.

It was during the COA Sectoral Conference in Davao City last March 2006 that the Province of La Union was recognized as the FIRST Local Government Unit to be installed e-NGAS program with the shortest period (ONE MONTH), while others were accomplished ranging from 1 ½ to 5 months.

Thru the Accounting Office, PGLU was also awarded by COA a Certificate of Recognition as "LOCAL GOVERNMENT UNIT WITH THE SHORTEST ROLL-OUT PERIOD AND MOST UPDATED FINANCIAL STATEMENTS" on August 8, 2007 at the Sulu Hotel.