Section 26Sec./Art. 26

The Provincial Accountant. (a) No person shall be appointed provincial accountant unless he or she is a citizen of the Philippines, a resident of the province, of good moral character and a certified public accountant. He or she must have acquired experience in the treasury or accounting service for at least five (5) years.

The appointment of a provincial accountant is mandatory.

(b) The provincial accountant shall take charge of both the accounting and internal audit services of the province, and shall:

(1) Install and maintain an internal audit system in the province;

(2) Prepare and submit financial statements to the provincial governor and to the sangguniang panlalawigan;

(3) Apprise the sanggunian and other local government officials on the financial condition and operations of the provincial government;

(4) Certify to the availability of budgetary allotment from which expenditures and obligations may be properly charged;

(5) Review supporting documents before the preparation of vouchers to determine completeness of requirements;

(6) Prepare statements of cash advances, liquidations, salaries, allowances, reimbursements and remittances pertaining to the provincial government;

(7) Prepare statements of journal vouchers and liquidations of the same and other adjustments related thereto;

(8) Post individual disbursements to subsidiary ledgers and index cards;

(9) Maintain individual ledgers for officials and employees of the provincial government pertaining to payrolls and deductions;

(10) Record and post in index cards details of purchased furniture, fixtures and equipment, including disposal thereof, if any;

(11) Account for all issued requests for obligations and maintain and keep all records and reports related thereto;

(12) Prepare journals and the analysis of obligations and maintain and keep all records and reports related thereto; and

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