To be more specific, hereunder are some important functions and role of the Office of the Provincial Accountant as provided in R.A. 7160 otherwise known as Local Government Code of 1991, to wit:

Article IV Section 474 of the Local Government Code (R.A. 7160)

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

1. Install and maintain an internal audit system in the local government unit concerned;
2. Prepare and submit financial statements the governor or mayor, as the case may be, and to the Sanggunian concerned;
3. Apprise the Sanggunian and other local government officials on the financial condition and operations of the local government unit concerned;
4. Certify to the availability of budgetary allotment to which expenditures and obligations may be properly charged;
5. Review supporting documents before preparation of voucher to determine completeness of requirements;
6. Prepare statements of cash advances, liquidation, salaries, allowances, reimbursements and remittances pertaining to the local government unit;
7. Prepare statements of journal vouchers and liquidation of the same and other adjustments related thereof;
8. Post individual disbursement to the subsidiary ledger and index cards;
9. Maintain individual ledgers for officials and employees of the local government unit pertaining to payroll and deductions;
10. Record and post in index cards details of purchase of furniture, fixtures and equipment, including disposal thereof, if any;
11. Account for all issued requests for obligations (now Allotment and Obligation Slip) and maintain and keep all records and reports related thereof; and
12. Exercise such other powers and perform such other duties and functions as may be provided by law or ordinance.

         In summary, the Code (R.A. 7160) provides that it is the Office of the Provincial Accountant has the responsibility of recording, analyzing, interpreting, classifying and examining all monetary transactions of the Province as a whole in consonance with the principle of decentralization.