Accountant

The position of accountant is mandatory for province, city and municipality. He takes

charge of accounting and internal audit services of the local government unit. He also:

a. installs and maintains an internal audit system in the local government unit;

b. prepares and submits financial statements to the local chief executive and the

sanggunian;

c. apprises the sanggunian and other local government officials on the financial condition

and operations of the local government unit;

d. certifies the availability of budgetary allotment to which expenditures and obligations

are charged;

e. reviews supporting documents before preparation of vouchers to determine

completeness of requirements;

f. prepares statements of cash advances, liquidation, salaries, allowances, reimbursements

and remittances pertaining to the local government unit;

Public Finance Adviser: Prof. Ragrciel Grafil Manalo FOR READING PURPOSES ONLY

g. prepares statements of journal vouchers and liquidation of the same and other

adjustments related thereto;

h. posts individual disbursements on the subsidiary ledger and index cards;

i. maintains individual ledgers for officials and employees of the local government unit

pertaining to payrolls and deductions;

j. records and posts in index cards details of purchased furniture, fixtures, and equipment,

including disposal thereof, if any;

k. accounts for all issued requests for obligations and maintains and keeps all records and

reports related thereto;

l. prepares journals and the analysis of obligations and maintains and keeps all records and

reports related thereto; and,

m. exercises other powers and performs other duties and functions provided by law or

ordinance.

f) Budget Officer
The budget officer is a mandatory position for each province, city and municipality.

Appropriations for personal services of the position is fully borne by the local government budget.

In taking charge of the budget office, he:

a. prepares forms, orders and circulars embodying instructions on budgetary and

appropriation matters for the signature of the local government executive;

b. reviews and consolidates budget proposals of different departments and offices of the

local government unit;

c. assists the local government executive in budget preparation and in budget hearings;

d. studies and evaluates budgetary implications of proposed legislation and submits

comments and recommendations thereon;

e. submits periodic budgetary reports to the Department of Budget and Management;

f. coordinates with the treasurer, accountant and planning and development coordinator for

purposes of local government budgeting;

g. assists the.sanggunian in reviewing approved budgets of component local government

units

h. coordinates with the planning and development coordinator in formulating local

development plan; and

i. exercises other powers and performs other duties and functions prescribed by law or

ordinance.

g) Planning and Development Coordinator

The position of provincial planning and development coordinator is mandatory in each

province, city, and municipality. As the official responsible for the planning and development

office, he:

a. formulates integrated economic, social, physical, and other development plans and

policies for consideration of the local government development council.

b. conducts continuing studies, research, and training programs necessary to evolve plans

and programs for implementation;

c. integrates and coordinates all sectoral plans and studies under taken by different

functional groups or agencies,

Public Finance Adviser: Prof. Ragrciel Grafil Manalo FOR READING PURPOSES ONLY

d. monitors and evaluates implementation of different development programs, projects and

activities in the local government unit in accordance with the approved development plan;

e. prepares comprehensive plans and other development planning documents for

consideration of the local development council;

f. analyzes income and expenditure patterns, and formulates and recommends fiscal plans

and policies for consideration of the finance committee of the local government unit pursuant to

Title 5, Book I, of the LGC;

g. promotes people participation in development planning within the local government unit

h. exercises supervision and control over the local development council secretariat; and

i. exercises other powers and performs other functions and duties prescribed by law or

ordinance