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

• Install and maintain an internal audit system in the local government unit concerned;
• Prepare and submit financial statements to the mayor, and to the sanggunian concerned;
• Apprise the sanggunian and other local government officials on the financial condition and operations of the local government unit concerned;
• 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, liquidation, salaries, allowances, reimbursements and remittances pertaining to the local government unit;
• 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 local government unit pertaining to payrolls and deductions;
• Record and post in index cards details of purchased furniture, fixtures, and equipment, including disposal thereof, if any;
• Account for all issued requests for obligations and maintain and keep all records and reports related thereto;
• Prepare journals and the 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.