.. 
OF?', : "J. 
, .1. 
14'h Congress of the Republic ) 
' , 
Of the Philippines 
1 
2"d Regular Session 
1 
9 FEE; 11 rx< :;i3 
Introduced by Senator Aquilino Q. Pimentel Jr, 
EXPLANATORY NOTE 
The Local Government Code provides that the territorial and 
political subdivisions of the State shall enjoy genuine and meaningful 
local autonomy to enable them to attain their fullest development as 
self-reliant communities and make them more effective partners in the 
attainment of national goals. Furthermore, it endeavors to provide for a 
more responsive and accountable local government structure instituted 
through a system of decentralization whereby local government units 
shall be given more powers, authority, responsibilities and resources. 
This bill proposes to amend Section 470 and 471 of the Local 
Government Code providing for the appointment, qualifications, powers 
and duties of the Provincial, City or Municipal Treasurer and the 
Assistant Treasurer. This measure proposes that the appointment of 
the Provincial, City and Municipal Treasurer and Assistant Treasurer be 
vested to the Governor of the Province, or the City or Municipal Mayor 
concerned. It will allow direct supervision and accountability of the 
Treasurer to the Governor of the Province, or the City or Municipal 
Mayor concerned. Furthermore, it is deemed proper that such power of 
appointment be vested on the Governor of the Province, or the City or 
Municipal Mayor concerned because treasurers are paid wholly from 
local funds; yet it is the Secretary of Finance who has the power to 
discipline, suspend or dismiss the treasurer. In effect, the present status 
of the law prevents the Governor of the Province, or the City or 
Municipal Mayor concerned from exercising disciplinary powers over the 
treasurer: which in itself may be an anomaly. 
Immediate passage of this bill is therefore requested. 
AQUILINO Q. PIMENTEL, JR. 


1 4  t h Congress of the Republic ) 
.of the Philippines 
) 
2"d Regular Session 
1 
Introduced by Senator Aquilino Q. Pimentel Jr. 
AN ACT 
AMENDING TITLE V, SECTION 470 (A), (B) AND SECTION 471 (A) 
OF RA 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT 
CODE OF 1991 
Be it enacted by the Senate and House of Representatives of the 
Philippines in Congress assembled: 
Section I .  Section 470 (A) of RA 7160, otherwise known as the Local 
Government Code of 1991, herein after referred to as the Code, is 
hereby amended to read as follows: 
Section 470. Appointment, Qualifications, Powers, and Duties. - 
(a) The Treasurer shall be appointed by the GOVERNOR OF THE 
PROVINCE, 
OR 
THE 
CITY 
OR 
MUNICIPAL 
MAYOR 
CONCERNED, AS THE CASE MAY BE, subject to civil service 
law, rules and regulations. 
Section 2. Section 470 (B) of RA 7160, otherwise known as the Local 
Government Code of 1991, herein after referred to as the Code, is 
hereby amended to read as follows: 
Section 470. (b) The treasurer shall be under the DIRECT 
CONTROL AND 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. 
Section 3. Section 471 (A) of RA 7160, otherwise known as the Local 
Government Code of 1991, herein after referred to as the Code, is 
hereby amended to read as follows: 
Section 471. Assistant Treasurer. - (a) An assistant treasurer may 
be appointed by the GOVERNOR OF THE PROVINCE, OR THE 
CITY OR MUNICIPAL MAYOR CONCERNED, AS THE CASE 
MAY BE, subject to civil service law, rules and regulations. 
Section 4. Repealing Clause. All laws, rules and regulations, decrees, 
issuance or any part or parts thereof inconsistent with this Act are 
hereby repealed, modified or amended accordingly. 


Section 5. Separability Clause. 
- If any provision of this Act is held 
invalid or unconstitutional, the other provisions not affected hereby shall 
remain valid and subsisting. 
Section 6. Effectivity Clause. This Act shall take effect 15 days after its 
complete publication in the Official Gazette or in at least two (2) 
newspapers or of general circulation, whichever comes first. 
Approved,