Provincial or City Treasurers.
SEC. 60. Provincial or City Treasurers.—In
each province or city, there shall be a distinct and separate office to
be headed by a provincial or city treasurer, who shall be appointed by
the President of the Philippines upon recommendation of the Secretary of
Finance, in the manner provided herein. The provincial or city
treasurer shall be the chief financial officer of the local government
unit concerned and, as such, shall excercise the following functions:
Advise the provincial board, the municipal board or city council,
the provincial or city officers, and the national officers concerned
with the disposition of the provincial or city funds, on all matters
relative to public finance and the acquisition and disposition of
property of the Government.
Collect taxes throughout the province or city, including
national, provincial or city, and municipal taxes and other revenues
authorized by law.
Have custody and supervision of all provincial or city funds
and property, including the provincial or city buildings and grounds
and, subject to the approval of the provincial governor or city mayor,
assign rooms to provincial or city officers and other public officials
who by law are entitled to office space in the provincial
or city buildings.
Have charge of the disbursement of all provincial or city funds
and other funds the custody of which may be entrusted to him by law or
other competent authority.
Exercise direct and immediate supervision, administration and
control over public markets and the personnel thereof, including those
whose duties concern the maintenance and upkeep of the market and
market premises, in accordance with local ordinances and other
pertinent rules and regulations. The provincial treasurer shall
exercise general supervision over municipal public markets.
Acquire for the provincial or city government all necessary
supplies, materials, and equipment for which the proper appropriation
has been authorized by the provincial board, municipal board or city
council or other competent authority.
Upon designation by the Secretary of Finance, act as Treasury
Fiscal Examiner in the province or city under the administrative
authority of the Treasurer of the Philippines and in
accordance with the pertinent rules and regulations.
Act, with the approval of the Secretary of Finance, as agent of
the Philippine National Bank in case the same has established an agency
in the province or city, with such powers and duties and subject to such
conditions as the Board of Directors of the Philippine National Bank
may confer and impose upon him.
Inspect, under the authority of the provincial board, municipal
board or city council, the operation of public utilities belonging to,
leased or operated by, the provincial or city government or other local
governments, such as telegraph and telephone, land and water
transportation, waterworks, electric-light plants, irrigation systems,
bonded warehouses, ferries, slaughterhouses, and other commercial and
industrial enterprises of the province and the municipalities or of the
city, and all private commercial and industrial establishments within
the province or city in relation with local tax ordinances.
In case of vacancy in the office of the provincial or city-treasurer
owing to illness, absence or other cause, the Secretary of Finance may
designate another treasurer already in the service or any other
competent person to act temporarily in said office and, upon affirmation
of said designation by the President of the Philippines, such treasurer
or person thus designated shall receive the compensation attached to
the vacant position and to continue until such time that a regular or
permanent appointment shall have been issued in accordance with law. The
Secretary of Finance may, in his discretion, authorize the payment of
per diems during the period of such designation.
Qualifications.
SEC. 61. Qualifications.—No
person may be appointed as provincial or city treasurer unless he is a
citizen of the Philippines; of good moral character; a holder of a
college degree (preferably in law, commerce or public administration)
from a recognized school; a first grade civil service eligible or its
equivalent; has been an assistant provincial or city treasurer for at
least three years; and possesses such other qualifications or
requirements that the Secretary of Finance may prescribe.
SEC.
62. Compensation and emoluments.—Provincial or city
treasurers shall receive such compensation as fixed by law, and such
other emoluments as may be authorized by law or executive order.
Subprovincial treasurers.
SEC. 63. Subprovincial treasurers.—There shall be
in each subprovince a subprovincial treasurer who shall be appointed by
the Provincial Treasurer in conformity with, the Civil Service Law and
rules with the approval of the Secretary of Finance. He shall receive
compensation as fixed by law and shall perform duties and functions as
may be assigned to him by the Provincial Treasurer in accordance with
law and regulations.
Assistant Provincial or City Treasurer.
SEC. 64. Assistant Provincial or City Treasurer.—In
all offices of the provincial and city treasurers, there shall be an
assistant provincial or city treasurer who shall be appointed by the
provincial or city treasurer in conformity with the provisions of the
Civil Service Law, subject to the approval of the Secretary of Finance.
In the highest class of provinces and cities as classified by
the Department of Finance and in the Special cities of Manila and Quezon
City, there may be created an additional position of assistant
provincial or city treasurer which shall be filled in the manner
provided herein.
Qualifications and Functions.
SEC. 65. Qualifications and Functions.—No
person may be appointed as assistant provincial or city treasurer
unless he is a citizen of the Philippines; of good moral character; a
holder of a college degree (preferably in law, commerce or public
administration) from a recognized school; a first grade civil service
eligible or its equivalent; has been at least two years as
administrative deputy; and possesses such other qualifications or
requirements that the Secretary of Finance may prescribe.
The
assistant provincial or city treasurer shall assist the provincial or
city treasurer and perform such other duties as the latter may assign to
him. He shall have authority to administer oaths concerning notices and
notifications to those delinquent in the payment of the real property
tax and concerning official matters relating to the accounts of
provincial or city treasurers or otherwise arising in the offices of the
provincial or city treasurer and the provincial or city assessor.
Compensation.
SEC. 66. Compensation.—Assistant provincial or city
treasurers shall receive such compensation as fixed by law.
Administrative Deputy.
SEC. 67. Administrative Deputy.—There shall
likewise be in each provincial or city treasury an administrative deputy
who, like the provincial or city treasurer and assistant treasurer,
shall be a transient official and who shall be appointed by the local
chief executive in conformity with the Civil Service Law and rules and
subject to the approval of the Secretary of Finance.
Qualifications and Functions.
SEC. 68. Qualifications and Functions.—No person
may be appointed as administrative deputy unless he is a citizen of the
Philippines; has finished at least two years of college education
leading to a bachelor's degree preferably in law, commerce or public
administration; has rendered at least five years of continuous service
in the local treasury service; a first grade civil service eligible or
its equivalent; and possesses such other qualifications or requirements
that the Secretary of Finance may prescribe.
The functions of the Administrative Deputy shall be as follows:
Maintain personnel discipline in the office and undertake
administrative investigations filed against erring provincial and
municipal or city treasury personnel.
Coordinate the functions and internal activities of the various
divisions in the provincial or city treasury in relation to the
municipal treasurers in the case of provinces and deputies in the case
of cities.
Discharge the duties of the assistant provincial or city
treasurer during the temporary absence of the assistant.
Perform other duties which may be assigned to him from time to
time by the provincial or city treasurer.
Compensation.
SEC. 69. Compensation.—The compensation of the
Administrative Deputy shall be as fixed by law or executive order.
Municipal or Municipal District Treasurer.
SEC. 70. Municipal or Municipal District Treasurer.—In
each municipality or municipal district, there shall be a separate and
distinct office to be headed by a municipal or municipal district
treasurer, who shall be appointed by the Provincial Treasurer in
accordance with the Civil Service Law subject to the approval of the
Secretary of Finance. The municipal or municipal district treasurer
shall be the financial officer of the municipality or municipal district
and, with respect to the collection of revenue, shall be the deputy of
the provincial treasurer.
The principal duties of the municipal or municipal district
treasurer shall be:
Collect and receive all moneys due or accruing to the
municipality or municipal district and, except as otherwise
specifically provided, all other government revenue collectible therein.
Requisition, upon application by the head of a department or
office of the municipality or municipal district, all necessary
supplies, materials and equipment for which the proper appropriation has
been authorized by the local legislative body or other competent
authority.
Inspect, under the authority of the local legislative body,
the operation of public utilities belonging to, leased or operated by,
the municipality or municipal district such as telegraph and telephone,
land and water transportation, waterworks, electric light plants
irrigation systems, bonded warehouses, ferries, slaughterhouses, and
other commercial and industrial enterprises belonging to the
municipality or municipal district, and all private commercial and
industrial establishments within the municipality or municipal district
in relation with local tax ordinances.
Exercise direct and immediate supervision, administration and
control over public markets and the personnel thereof, including those
whose duties concern the maintenance and upkeep of the market and market
premises in accordance with local ordinances and other pertinent rules
and regulations.
Keep a detailed account of all moneys received and pay or
dispose of the same pursuant to lawful authority.
Keep a complete record of all property pertaining to every fund,
local or otherwise, and render accounts for the same.
Perform, as deputy of the provincial treasurer in the
municipality or municipal district, such other duties not inconsistent
with law as the provincial treasurer may assign to him.
Qualifications.
SEC. 71. Qualifications.—No person may be appointed as
municipal or municipal district treasurer unless he is a citizen of the
Philippines; has completed at least two years of college education in a
recognized school leading to a bachelor's degree; has rendered at least
five years of continuous service in the local treasury service; holds
an appropriate civil service eligibility; and possesses such other
qualifications or requirements that the Secretary of Finance may
prescribe.
Compensation.
SEC. 72. Compensation.—Each municipal or municipal
district treasurer shall receive such compensation as fixed by law.
Treasury and auditorial visitations.
SEC. 73. Treasury and auditorial visitations.—The
cash and accounts of the municipal or municipal district treasurers
shall at all times be open to the inspection of the provincial treasurer
or his deputy specifically authorized for that purpose, and of the
provincial auditor or his representative at least once in every quarter
without prejudice to the regular audit of all financial transactions
thereof.
Assistant Municipal or Municipal District Treasurer.
SEC. 74. Assistant Municipal or Municipal District
Treasurer.—In the office of the municipal or municipal district
treasurer, there shall be an assistant municipal or municipal district
treasurer who shall be appointed by the provincial treasurer with the
approval of the Secretary of Finance in conformity with the provisions
of the Civil Service Law.
Qualifications and Functions.
SEC. 75. Qualifications and Functions.—No person
shall be appointed assistant municipal or municipal district treasurer
unless he is a citizen of the Philippines; has completed at least two
years of college education in a recognized school leading to a
bachelor's degree; has rendered at least three years of continuous
service in the local treasury service; holds an appropriate civil
service eligibility; and possesses such other qualifications or
requirements that the Secretary of Finance may prescribe.
The assistant municipal or municipal district treasurer shall
assist the municipal or municipal district treasurer and perform such
other duties as the latter may assign to him.
Compensation.
SEC. 76. Compensation.—Each
assistant municipal or municipal district treasurer shall receive such
compensation as fixed by law or executive order.
Temporary succession to office.
SEC. 77. Temporary succession to office.—In the
absence, suspension or other disability of the municipal or municipal
district treasurer, the provincial treasurer shall designate an
office-in-charge from the ranks of regular treasurer or assistant
treasurers who shall temporarily discharge the duties of the office. He
may also designate as officer-in-charge of a municipal treasury any
competent person in his office permanently appointed to a position
equivalent in rank to an assistant municipal treasurer.
Appointment of treasury personnel in provinces, cities, municipalities and municipal districts.
SEC. 78. Appointment of treasury personnel in
provinces, cities, municipalities and municipal districts.—The local
chief executive shall appoint all other local treasury personnel whose
appointments are not otherwise provided for in this Decree, the number
and salaries of whom shall be determined by the local board or council,
in accordance with existing salary laws, rules and regulations.
Local treasury career service.
SEC. 79. Local treasury career service.—All local
treasurers, their respective assistants, and other subordinates shall
comprise the Local Treasury Career Service for which the Department of
Finance shall conduct in-service training programs or seminars as may be
deemed necessary in improving the technical and administrative skills
essential to the conduct and management of the financial affairs and
operations of the local governments. For this purpose, the Secretary of
Finance may coordinate with, other national departments or agencies and
academic institutions and may designate local treasury officials to act
as trainors or instructors. Completion of an approved seminar or
training program shall be considered a factor in the matter of
promotions in the local treasury career service.
The Secretary of Finance may, in coordination with the Civil
Service Commission, conduct entrance examinations for qualified
applicants who may desire to enter the local treasury career service and
qualifying examinations for purposes of promotion of those already in
the service.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
