Section 27Sec./Art. 27

The Provincial Budget Officer. (a) No person shall be appointed provincial budget officer 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 accounting, economics, public administration or any related course from a recognized college or university, and a first grade civil service eligible or its equivalent. He or she must have acquired experience in government budgeting or in any related field for at least five (5) years.

The appointment of the provincial budget officer shall be mandatory.

(b) The provincial budget officer shall take charge of the budget office, and shall:

(1) Prepare forms, orders and circulars embodying instructions on budgetary and appropriation matters for the signature of the provincial governor;

(2) Review and consolidate the budget proposals of different departments and offices of the province;

(3) Assist the provincial governor in the preparation of the budget and during the budget hearings;

(4) Study and evaluate budgetary implications of proposed legislation and submit comments and recommendations thereon;

(5) Submit periodic budgetary reports to the Department of Budget and Management (DBM);

(6) Coordinate with the provincial treasurer, the provincial accountant and the provincial planning and development coordinator for the purpose of budgeting;

(7) Assist the sangguniang panlalawigan in reviewing the approved budgets of the component cities and municipalities; and

(8) Coordinate with the provincial planning and development coordinator in the formulation of the provincial development plan.

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

(d) The appropriations for personal services of the budget officer shall be provided for in full in the annual budget of the provincial government.