Section 28September 7, 2007, Sec./Art. 28

The Provincial Accountant. - (a) No person shall be appointed provincial 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 years.

The appointment of a provincial accountant is mandatory.

(b) The provincial accountant shall take charge of both the office of the accounting and the 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 provincia1 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 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 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 provincial government pertaining 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 a 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.