Section 31Sec./Art. 31

The City Accountant. (a) The city accountant must be a citizen of the Philippines, a resident of the City of San Fernando, 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.

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

(c) The city accountant shall take charge of both the accounting and internal audit services of the City, 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 to 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 ledgers 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) Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.