Section 395. Barangay Treasurer: Appointment, Qualifications, Powers and Duties. —
The barangay treasurer shall be appointed by the punong barangay with the concurrence of the majority of all the sangguniang barangay members. The appointment of the barangay treasurer shall not be subject to attestation by the Civil Service Commission.
The barangay treasurer shall be of legal age, a qualified voter, and an actual resident of the barangay concerned.
No person shall be appointed barangay treasurer if he is a sangguniang barangay member, a government employee, or a relative of the punong barangay within the fourth civil degree of consanguinity or affinity.
The barangay treasurer shall be bonded in accordance with existing laws in an amount to be determined by the sangguniang barangay but not exceeding Ten thousand pesos (P10,000.00), premiums for which shall be paid by the barangay.
The barangay treasurer shall:
Keep custody of barangay funds and properties;
Collect and issue official receipts for taxes, fees, contributions, monies, materials, and all other resources accruing to the barangay treasury and deposit the same in the account of the barangay as provided under Title Five, Book II of this Code;
Disburse funds in accordance with the financial procedures provided in this Code;
Submit to the punong barangay a statement covering the actual and estimates of income and expenditures for the preceding and ensuing calendar years, respectively, subject to the provisions of Title Five, Book II of this Code.
Render a written accounting report of all barangay funds and property under his custody at the end of each calendar year, and ensure that such report shall be made available to the members of the barangay assembly and other government agencies concerned;
Certify as to the availability of funds whenever necessary;
Plan and attend to the rural postal circuit within his jurisdiction; and
Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.