The Provincial Accountant.
Section 26
SEC. 26. The Provincial Accountant. – No person shall be appointed accountant unless he is a citizen of the Philippines, a resident of the province, of good moral character and a certified public accountant. He must have acquired experience in the treasury of accounting service for at least five years. The appointed of a provincial is mandatory. The accountant shall take charge of both the accounting and internal audit services of the province, and shall: Install and maintain an internal audit system in the province; Prepare and submit financial statements to the governor and to the sangguniang panlalawigan; Apprise the sanggunian and other local government officials condition and operations of the provincial government; Certify to the availability of budgetary allotment to which expenditures and obligations may be properly charged; Review supporting documents before preparation of vouchers to determine completeness of requirements; Prepare statements of cash advances, liquidations, salaries, allowances, reimbursements and remittances pertaining to the provincial government; Prepare statements of journal vouchers and liquidation of the same and other adjustments related thereto; Post individual disbursements to the subsidiary ledger and index cards; Maintain individual ledgers for officials and employees of the provincial government pertaining to payrolls and deductions; Record and post in index cards details of purchased furnitures and equipment, including disposal thereof, if any; Account for all issued requests for obligations and maintain and keep all records and reports related thereto; and Prepare journals and the analysis of obligations and maintain and keep all records related therto; Exercise such other powers and perform such other duties and functions as may be provided by law or ordinance.