The accountant shall take charge of both the accounting and internal audit services of the local government unit concerned and shall:

• Installs and maintains an internal audit system in the local government unit concerned;

• Prepares and submits the financial statements to the governor or mayor, as the case may be, and to the sanggunian concerned;

• Apprise the sanggunian and the other local government officials on the financial condition and operations of the local government unit concerned;

• Certifies to the availability of budgetary allotment to which expenditures and obligations may properly charge;

• Reviews supporting documents before preparation of voucher to determine completeness of requirements;

• Prepares statements of cash advances, liquidation, salaries, allowances, reimbursement ad remittances pertaining to the local government unit;

• Prepares statement of journal vouchers and liquidation of the same and other adjustments related thereto;

• Post 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 post in index cards details of purchased furniture, fixtures, and equipment, including disposal thereof, if any;

• Accounts for all issued request for obligations and maintain and keep all records and reports related thereto;

• Prepare journals and analysis of obligations and maintain and keep all records and reports related thereto; and

Exercise such other powers and perform such other duties and functions as may be provided by law or ordinance.