Section 29Sec./Art. 29

The City Accountant.- (a) The city accountant must be a citizen of the Philippines, a resident of the City, of good moral character, and a certified public accountant. He must have acquired experience in the treasury or accounting service for at least five (5) years immediately preceding the day of his appointment.

(b) The city accountant shall receive such compensation, emoluments, and allowances as may be determined by law.

(c) The city accountant shall take charge of both the Office on Accounting, and Internal Audit Services, and shall:

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

(2) Prepare and submit financial statements to the city mayor and to the sangguniang panlungsod;

(3) Apprise the sangguniang panlungsod and other officials on the financial condition and operations of the City;

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

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

(6) Prepare statements of cash advances, liquidation, salaries, allowances, reimbursements, and remittances pertaining to the City;

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

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

(9) Maintain individual ledgers for officials and employees of the City 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) Perform such other duties and functions and exercise such other powers as provided for under Republic Act No. 7160, otherwise known as the Local Government Code of 1991, and those that are prescribed by law or ordinance.