Section 28Sec./Art. 28

The Provincial Accountant.

A. No person shall be appointed accountant unless he is a citizen of the Philippines, a resident of the province, 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. The appointment of a provincial accountant is mandatory.

B. The 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 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 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 provincial government;

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 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; and

12. Prepare journals and the analysis of obligations and maintain and keep all records and reports related thereto.

C. Exercise such other powers and perform such other duties and functions as may be provided by law or ordinances.