A. FUNCTIONAL STATEMENT
Installs and maintains internal audit system in the local government unit concerned; prepares and submits financial statement to the mayor and to the sangguniang bayan; appraises the sanggunian and other local government officials on the financial condition and operation of the local government unit concerned; certifies to the availability of budgetary allotment to which expenditures and obligations may be properly charged; reviews supporting documents before preparation of vouchers to determine completeness of requirements; prepares statement of cash advances, liquidation, salaries, allowances, reimbursements and remittances pertaining to the local government unit; prepares statements of journal vouchers and liquidation of the same and other adjustments related thereto; posts individual disbursements to the subsidiary ledger and index cards; maintains individual ledgers for officials and employees of the local government unit pertaining to payrolls and deductions; records and posts to index cards details of purchased furnitures, fixtures, and equipment, including disposal thereof, if any, accounts for all issued for obligations and maintains and keeps all records and reports related thereto; prepares and submits financial statements and review all disbursements of 119 barangays and exercises such other powers and performs such other functions as may be provided by law or ordinance.
B. OBJECTIVES
1.To keep a detailed account of all income expenses and property, plant and equipment.
2. To adopt the Electronic new government accounting system for a more automated and up to date generation of reports.
3. To ensure that all disbursements of the municipality and brgys. are in accordance with the existing accounting and auditing rules and regulations.