The Provincial Treasurer.
Section 26
SEC. 26. The Provincial Treasurer. — The treasurer shall be appointed by the Secretary of Finance from the list of at least three (3) ranking eligible recommendees of the governor, subject to civil service law, rules and regulations; The treasurer shall be under the administrative supervision of the governor to whom he shall report regularly on the tax collection efforts in the local government unit. No person shall be appointed treasurer unless he is a citizen of the Philippines, a resident of the local government unit, of good moral character, a holder of a college degree preferably in commerce, public administration or law from a recognized college or university, and a first grade civil service eligible or its equivalent. He must have acquired experience in treasury or accounting service for at least five (5) years. The appointment of the provincial treasurer shall be mandatory. He shall take charge of the treasury office, perform the duties provided for under Book II of the Local Government Code of 1991, and shall: Advise the governor, or the sanggunian, as the case may be, and other local government and national officials concerned regarding disposition of local government funds and on such other matter relative to public finance; Take custody and exercise proper management of the funds of the local government unit concerned; Take charge of the disbursement of all local government funds and such other funds the custody of which may be entrusted to him by law or other competent authority; Inspect private commercial and industrial establishments within the jurisdiction of the province in relation to the implementation of tax ordinances pursuant to the provisions under Book II of the Local Government Code of 1991; Maintain and update the tax information system of the local government unit; and Exercise technical supervision over all treasury offices of component cities and municipalities. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.