Teresita C. Hermosura
(a) No person shall be appointed budget officer 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 accounting, economics, public administration or any related course from a recognized college or university, and a first grade civil service eligible or its equivalent. He must have acquired experience in government budgeting or in any related field for at least five (5) years in the case of the provincial or city budget officer, and at least three (3) years in the case of the municipal budget officer.
The appointment of a budget officer shall be mandatory for the provincial, city, and municipal governments.
(b) The budget officer shall take charge of the budget office and shall:
(1) Prepare forms, orders, and circulars embodying instructions on budgetary and appropriation matters for the signature of the governor or mayor, as the case may be;
(2) Review and consolidate the budget proposals of different departments and offices of the local government unit;
(3) Assist the governor or mayor, as the case may be, in the preparation of the budget and during budget hearings;
(4) Study and evaluate budgetary implications of proposed legislation and submit comments and recommendations thereon;
(5) Submit periodic budgetary reports to the Department of Budget and Management;
(6) Coordinate with the treasurer, accountant, and the planning and development coordinator for the purpose of budgeting;
(7) Assist the sanggunian concerned in reviewing the approved budgets of component local government units;
(8) Coordinate with the planning and development coordinator in the formulation of the local government unit development plan; and
(c) Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.
(d) The appropriations for personal services of the budget officer provided under the Department of Budget and Management shall, upon effectivity of this Code, be transferred to the local government unit concerned. Thereafter, the appropriations for personal services of the budget officer shall be provided for in full in the budget of the local government unit.