ARTICLE II

The Treasurer

SECTION 470. Appointment, Qualiퟷcations, Powers, and Duties. – (a) The treasurer shall be
appointed
by the Secretary of Finance from a list of at least three (3) ranking eligible recommendees of the
governor or mayor, as the case may be, subject to civil service law, rules and regulations.
(b) The treasurer shall be under the administrative supervision of the governor or mayor, as the
case
may be, to whom he shall report regularly on the tax collection efforts in the local government
unit;
(c) No person shall be appointed treasurer unless he is a citizen of the Philippines, a resident of
the
local government unit concerned, 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 ퟷrst
grade civil
service eligible or its equivalent. He must have acquired experience in treasury or accounting
service
for at least ퟷve (5) years in the case of the provincial or city treasurer, and three (3) years in the
case of
municipal treasurer.
The appointment of a treasurer shall be mandatory for provincial, city and municipal
governments;
(d) The treasurer shall take charge of the treasury o៛ce, perform the duties provided for under
Book II
of this Code, and shall:
(1) Advise the governor or mayor, as the case may be, the sanggunian, and other local
government and
national o៛cials concerned regarding disposition of local government funds, and on such other
matters relative to public ퟷnance;
(2) Take custody and exercise proper management of the funds of the local government unit
concerned;
(3) 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;
(4) Inspect private commercial and industrial establishments within the jurisdiction of the local
government unit concerned in relation to the implementation of tax ordinances, pursuant to the
provisions under Book II of this Code;
(5) Maintain and update the tax information system of the local government unit;
(6) In the case of the provincial treasurer, exercise technical supervision over all treasury o៛ces
of
component cities and municipalities; and
(e) Exercise such other powers and perform such other duties and functions as may be prescribed
by
law or ordinance.

SECTION 471. Assistant Treasurer. – (a) An assistant treasurer may be appointed by the
Secretary of
Finance from a list of at least three (3) ranking, eligible recommendees of the governor or mayor,
subject to civil service law, rules and regulations.
(b) No person shall be appointed assistant treasurer unless he is a citizen of the Philippines, a
resident
of the local government unit concerned, 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
ퟷrst grade civil service eligible or its equivalent. He must have acquired at least ퟷve (5) years
experience in the treasury or accounting service in the case of the provincial or city assistant
treasurer,
and three (3) years in the case of municipal assistant treasurer.
The appointment of an assistant treasurer shall be optional for provincial, city and municipal
governments;
(c) The assistant treasurer shall assist the treasurer and perform such duties as the latter may
assign
to him. He shall have authority to administer oaths concerning notices and notiퟷcations to those
delinquent in the payment of real property tax and concerning o៛cial matters relating to the
accounts
of the treasurer or otherwise arising in the o៛ces of the treasurer and the assessor.