Local Legislators' Toolkit - The Sangguniang Panlalawigan ng ...

a. Install and maintain an internal audit system in the local government unitconcerned; prepare and submit financial audit statement to the governoror mayor as the case may be, and to the sanggunian concerned;b. Appraise the sanggunian and other local government officials on thefinancial condition and operations of the local government unit concerned;certify to the availability of budgetary allotment to which expenditure andobligations may be properly charged;c. Review supporting documents before preparation of voucher to determinecompleteness of requirements;d. Prepare statement of cash advances, liquidation, salaries, allowances,reimbursements and remittances pertaining to the local government unit;e. Prepare statements of journal vouchers and liquidation of the same andother adjustments to the subsidiary ledger and index cards;f. Maintain individual ledger for officials and employees of the localgovernment unit pertaining to payrolls and deductions;g. Record and post in index cards details of purchased furniture, fixture, andequipment, including disposal thereof, if any; account for all issuedrequests for obligations and maintain and keep all records and reportsrelated thereto;h. Prepare journals and the analysis of obligations and maintain and keep allrecords and reports related thereto; andi. Exercise such other powers and perform such other duties and functionsas may be provided by law or ordinance.h. Office of the Municipal Budget Officer- <strong>The</strong> appointment of the MunicipalBudget Officer is mandatory. No person shall be appointed budget officer unlesshe/she is a citizen of the Philippines, a resident of the local government unitconcerned, of good moral character, and a holder of a college degree preferablyin accounting, economics, public administration or any related course from arecognized college or university. He/She must have acquired experience ingovernment budgeting or in any related field for at least three (3) years in thecase of municipal accountant. <strong>The</strong> budget officer shall take charge of the budgetoffice and her office shall:a. Prepare forms, orders, and circulars embodying instructions on budgetand appropriation matters for the signature of the mayor;b. Review and consolidate the budget proposals of different departmentsand offices of Barotac Viejo LGU;c. Assist the mayor in the preparation of the budget and during budgethearing;d. Study and evaluate budgetary implications of proposed legislation andsubmit comments and recommendations thereon;e. Submit periodic budgetary reports to the Department of Budget andManagementf. Coordinate with the Treasurer, the Accountant, and the Planning andDevelopment Coordinator for the purpose of budgeting;g. Assist the Sanggunian concerned in reviewing the approved budgets ofcomponent local government unit;h. Coordinate with the planning and development coordinator in theformulation of Barotac Viejo Development Plan; andi. Exercise such other powers and perform such other duties and functions180