Finance Services Department (FSD)

Under the direction of the Chairman and the Executive Director:

1. Prepare and administer the budget of the Commission;
   
   
2. Advice the Commission as to its financial condition and on the status of appropriations and allotment;
   
   
3. Maintain an accurate record of all financial transactions and prepare fiscal reports;
   
   
4. Pass upon claims by and against the Commission;
   
   
5. Perform administrative functions incident to its regular fiscal control functions including the development of instructions and guidelines for field personnel;
   
   
6. Exercise functional supervision over the Regional Offices; and
   
   
7. Perform other related functions.

Budget Division

Under the direction of the Department Director:

1. Conduct researches on effective budget planning, preparation, administration and control techniques;
   
   
2. Formulate, prepare and justify budget proposals;
   
   
3. Prepare work programs for allotment requests;
   
   
4. Formulate and implement an effective sub-allotment system;
   
   
5. Prepare obligation requests;
   
   
6. Determine disbursement limits of disbursing officers;
   
   
7. Submit reports as required by budget authorities;
   
   
8. Prepare internal reports for the Commission; and
   
   
9. Performs other related functions.

Accounting Division

Under the direction of the Department Director:

1. Keep the book of accounts and prepare all prescribed external and internal financial reports.
   
   
2. Certify to the availability of funds for expenditures;
   
   
3. Review collection and disbursement reports and vouchers to see that they are correctly coded and properly approved and supported;
   
   
4. Draw Treasury Warrants;
   
   
5. Reconcile treasury and bank accounts;
   
   
6. Prepare or reconcile bills for accounts due to the Commission;
   
   
7. Effect collection of accounts receivable and liquidation of cash advance;
   
   
8. Maintain payroll date; and
   
   
9. Perform other related functions.

Vouchers Processing Division

Under the direction of the Department Director:

1. Process all claims against the Commission for payment of obligations, such as payrolls and vouchers for validity, legality, completeness, accuracy and other requirements and maintain individual cards and other controlling records therefore;
   
   
2. Review bills of election expenses as well as expense vouchers submitted by local governments and field personnel of the Commission;
   
   
3. Conduct researches on questions and cases of allowances, disallowances, and other matters on money claims and related problems, including accounting and auditing rules and procedures;
   
   
4. Prepare circulars, instructions and notices on fiscal matters for the guidance of Commission personnel, treasurers, deputies and other possible claimants; and
   
   
5. Perform other related functions.