Section 24Sec./Art. 24

The Provincial Treasurer. (a) The provincial treasurer shall be appointed by the Secretary of Finance from a list of at least three (3) ranking eligible recommendees of the provincial governor, subject to civil service law, rules and regulations.

(b) The provincial treasurer shall be under the administrative supervision of the provincial governor, to whom he or she shall report regularly on the tax collection efforts in the LGU.

(c) No person shall be appointed provincial treasurer unless he or she is a citizen of the Philippines, a resident of the province, of good moral character, a holder of a college degree preferably in commerce, public administration or law from a recognized college or university, and a first grade civil service eligible or its equivalent. He or she must have acquired experience in treasury or accounting service for at least five (5) years.

The appointment of the provincial treasurer shall be mandatory.

(d) He or she shall take charge of the treasury office, and perform the duties as provided for under Book II of the Local Government Code of 1991, as amended, and shall:

(1) Advise the provincial governor or the sanggunian, as the case may be, and other local government and national officials concerned regarding disposition of local government funds and on such other matters relative to public finance;

(2) Take custody of and exercise proper management of the funds of the LGU concerned;

(3) Take charge of the disbursement of all local government funds and such other funds, the custody of which may be entrusted to him or her by law or other competent authority;

(4) Inspect private commercial and industrial establishments within the jurisdiction of the province in relation to the implementation of tax ordinances, pursuant to the provisions under Book II of the Local Government Code of 1991, as amended;

(5) Maintain and update the tax information system of the LGU; and

(6) Exercise technical supervision over all treasury offices of component cities and municipalities.

(e) Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.