The Barangay Treasurer.
Section 96
SEC. 96. The Barangay Treasurer.— (1) The punong barangay shall appoint the barangay treasurer with the concurrence of the sangguniang barangay. He shall be entitled to a reasonable allowance to be determined by said sanggunian. (2) He shall be bonded in accordance with existing laws in an amount to be determined by the sangguniang barangay, but not exceeding ten thousand pesos, premiums for which shall be defrayed by the city or municipality where the barangay belongs. (3) No person shall be appointed barangay treasurer if he is a sangguniang barangay member or a relative of the punong barangay within the second civil degree of consanguinity or affinity. (4) He shall: (a) Keep custody of barangay property and funds not deposited with the city or municipal treasurer; (b) Collect and receive taxes, fees, contributions, monies, materials, and all other resources accruing to the barangay treasury and issue official receipts therefor; (c) Disburse funds in accordance with the financial procedures provided in this Code; (d) Submit to the punong barangay certified and detailed statements of actual receipts for the calendar year immediately preceding for the preparation of the barangay budget within such period as may be provided by existing laws; (e) Render a written accounting report after the end of each calendar year of all barangay funds and property under his custody, which report shall be made available to the public or to the members of the barangay assembly and other government agencies concerned; (f) Certify to the availability of funds whenever necessary; (g) Plan and attend to the rural postal circuit within his own jurisdiction; and (h) Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.