Local government in the Philippine islands,

330 LOCAL GOVERNMENT IN THE PHILIPPINES

Section shall be undertaken under the immediate supervision of the Municipal Tribunal, and no other technical
personnel, outside of that freely appointed by the Tribunal,
shall have anything to do relative thereto.
Section 34. The Captain shall render a separate and
special account of the execution of each of the public works
referred to in the preceding Sections, upon its completion,
if it is finished within the twelve months following the
resolution to undertake them, and otherwise at the end of
the calendar year wherein the said twelve months shall
have ended.
After the vouchers have been attached to the account,
it shall be examined and audited by the Provincial Board,
and approved in each case, or corrected by the Governor
of the Province, in keeping with the formalities prescribed
in Section 40. This official shall notify the GovernorGeneral of the work undertaken and completed and of the
decision rendered on the accounts.
Section 35. The fifteen days' work of the personal
service tax shall be utilized for local community works and
needs, by virtue of a direct order from the Captain of the
Municipal Tribunal, and this order the Chief Lieutenant
shall cause to be executed.
A complaint can be addressed to the Governor of the
Province against abuses which may be committed in this
branch of the service, when they do not involve criminal
liability chargeable before the courts of justice.
Section 36. The municipal tribunals, once constituted, shall, with the assistance of the representatives of the
Principalia and of the Reverend Parish Priest, order and
prepare a simple statement of the fixed expenses which
they adjudge indispensable each year to meet the needs of
the community services, with a statement of the items
and the amounts.
This statement, once approved, shall be the budget of
the ordinary and annual expenses of the town, and shall
remain in force until it shall be modified in due form. Of
the general statement of fixed expenses and of the alterations which may be introduced therein, there shall always
be true and certified copies with the Municipal Tribunal
and in the office of the Secretary of the Provincial Board.
The following shall figure in the statement of fixed
expenses: