Section 15
SEC. 15. Duties and responsibilities of the barrio treasurer and barrio secretary.&mdashThe barrio treasurer, who shall hold office until the end of the term of the barrio lieutenant who appointed him and who shall be bonded in accordance with existing laws and in amounts to be determined by the barrio council but not exceeding ten thousand pesos, shall discharge the following duties: To be the custodian of barrio property and barrio funds not deposited with the municipal treasurer; To collect and receive taxes, fees, contributions, monies, materials, and all other resources accruing to the barrio treasury, for which he shall issue official receipts; To disburse funds in accordance with the financial procedures provided for in this Act; To submit to the barrio council certified and detailed statements of actual receipts and expenditures and estimated receipts for the ensuing fiscal year for the preparation of the barrio budget not later than one month before the said ensuing fiscal year; To render a public accounting within one month after the end of each fiscal year of all barrio funds and property and which had been under his custody; and To certify to the availability of funds whenever necessary. The barrio secretary who shall hold office until the end of the term of the barrio lieutenant who appointed him, shall discharge the following duties: To be custodian of all records of the barrio council and' barrio assembly; To keep minutes of all meetings of the barrio council and barrio assembly; To record the proceedings of barrio council and barrio assembly meetings; To prepare separate lists of the members of the barrio assembly and the registered voters of the barrio, and to have the same posted in conspicuous places within the barrio; To register all new members of the barrio assembly in accordance with the provisions of this Act; and To prepare all necessary election forms, such as certificates of candidacy, ballots, certificate of election returns, record of challenges, and such other forms necessary in the conduct of barrio elections or plebiscite.