Software
Projects
ALTOS is the mother system. Its two subsystems are now up and running: ALTOS Collect for collections and ALTOS Disburse for disbursements, each with its own reports.
Automated Local Treasury Operations System
Collect, Disburse and Report in one database, with the ALTOS Framework built in.
Collections subsystem
A subsystem of ALTOS for collections and their reports: official receipts, collectors and their OR series, remittances and deposits, the daily RCD, and the monthly RAAF and CRAAF.
Disbursements subsystem
A subsystem of ALTOS for disbursements and their reports: vouchers, checks, cash advances and their liquidation, the check register and disbursement reports.
ALTOS, the mother system
Mother system
ALTOS
Automated Local Treasury Operations System
Much of the daily work in a Philippine local treasury is still done by hand, from receipts and cash books to monthly reports, so reporting is slow and errors are hard to catch. ALTOS is my answer to that gap. It automates the full cycle of public money: official receipts, remittances and deposits, checks and cash advances, the monthly reports of accountable officers, and collection targets and results. One database serves both a desktop application and a web application across the office network.
Public money must be traceable in a full circle, from the moment it is collected to the moment it is reported, with a named officer answerable at every point. Accountability that covers 300 degrees leaves a gap, and money leaks through gaps.
Three movements of public money
Every transaction in a local treasury belongs to one of three movements. ALTOS follows each one, with a named officer answerable at every step.
Collect
Taxes, fees and charges, each acknowledged by an official receipt from a bonded collector.
Disburse
Releases by check, cash advance or transfer, each resting on an appropriation and a voucher.
Report
Every collection and release summarized, reconciled and reported on fixed dates.
What ALTOS does
Built from the forms
Every screen starts from an LTOM or COA form, so the system stays auditable.
Rules, not just records
The next OR number is always the next in series, a check cannot predate its booklet, and the 20% Development Fund cannot be switched off.
Deadlines that count down
RAAF and CRAAF reports are due on the 5th, and the days remaining are visible to the officer and the supervisor.
The sealed ledger
Every activity-log entry carries an HMAC-SHA256 code chained to the one before it, so any deletion or change shows.
Security Center
Organized by the NIST Cybersecurity Framework: hashed passwords (PBKDF2-SHA256), lock-out, 15-minute auto log-out, AES-256 encrypted backups and a restore drill.
Correction without concealment
Posted records are corrected only through a logged Data Correction with a reason and an author.
Turnover built in
Assembles and verifies the records and produces a certificate for the incoming treasurer.
Data Analytics and Insights
Targets, forecasts and control checks that inform the treasurer's decisions, plus a quarterly ALTOS Framework self-assessment that prints as a signed report.
The ALTOS Framework
Ten principles for Philippine public fiscal administration. ALTOS checks its own records against each one in a quarterly self-assessment.
- Legality firstEvery collection and release traces to a law, ordinance or appropriation.
- Every peso has a documentNo collection without a receipt, no release without a voucher.
- Every document has an ownerA named, bonded officer answers for each form and each peso.
- Every owner has a deadlineReports fall due on fixed dates, and the days remaining are visible.
- Every record has a sealPosted records change only through a visible, logged correction.
- Separate the handsNo one person both authorizes and releases public money.
- Keep money in its fundEach peso stays in the fund the law assigns it, including SEF and the 20% DF.
- The taxpayer is a citizenAssess fairly, collect conveniently and disclose fully.
- Evidence before decisionTargets and forecasts inform the treasurer's judgment but never replace it.
- Build to outlast the builderSystems must work after the incumbent leaves.
The book
360° Accountability: Public Fiscal Administration in Philippine Local Treasuries
The ALTOS Principles
A book that joins public administration theory, from Wilson and Weber to New Public Governance, with Philippine treasury law and the lessons of building ALTOS. It ends with the ALTOS Framework: ten principles any local treasury can adopt, with or without software.
Every peso, every step, every officer: 360°.