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Office of the Sangguniang Bayan Secretary

Mr. Jayson M. Macahiya

Sangguniang Bayan Secretary

Email Address: s[email protected][email protected] 

Office Address: 2/F Chipeco Building, J. Tanalega Street, Barangay San Agustin, Municipality of Bay, Laguna, 4033


As provided under Section 334c of Republic Act 7160, the financial records of the Municipal and 15 Barangays shall be kept in the Office of the Municipal Accountant in a simplified manner as prescribed by the Commission on Audit. The Municipal Accountant’s office shall prepare the financial statements of the Municipal and Barangays.


A Municipal Accounting Office best known for community-based services carried-out by output-oriented, unified and noteworthy personnel performing with transparency and impartiality to address the needs of the General Public.


    1. The Municipal Accountant and staff shall take charge of the accounting of financial transactions of the municipality:
    2. Preparation and submission of financial statements to the Municipal Mayor and to the Sangguniang Bayan;
    3. Preparation of statements of cash advances, liquidation, salaries, allowances reimbursement and remittances pertaining to the municipality;
    4. Preparation of journal vouchers and liquidation of the same and other adjustments related thereto;
    5. Post individual ledgers for officials and employees of the municipality pertaining to payrolls and deductions;
    6. Production of information concerning past operations and present condition;
    7. Provision for a basis for guidance for future operations; and
    8. Assistance of the Barangay in their preparation of Financial Statements.
    9. The Municipal Accountant and staff shall take charge internal audit services of the municipality:
      1. Install and maintain an internal audit system in the municipality;
      2. Review supporting documents before preparation of vouchers to determine completeness and propriety of requirements.
      3. Provision for the control of the acts of public bodies and offices in the receipt, disposition and utilization of funds/ property.
    10. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinances.

Power and Functions

    1. Prepare Annual Financial Reports of the Municipality.
    2. Prepare Monthly Financial Reports of the Municipality.
    3. Record financial transactions of the Municipality.
    4. Prepare Annual Investment Plan.
    5. Prepare Annual Financial Reports of every Barangays.
    6. Maintains all financial records.