As Mandated in Section 475 (b) of the Local Government Code, the following are the functions and duties of the Provincial Budget Office:
(a) Prepare forms, orders and circulars embodying instructions on budgetary and appropriation matters for the signature of the governor;
(b) Review and consolidate the budget proposals of different departments and offices of the local government unit;
(c) Assist the governor in the preparation of the budget and during budget hearings;
(d) Study and evaluate budgetary implications of proposed legislation and submit comments and recommendations thereon;
(e) Submit periodic budgetary reports to the Department of Budget and Management and other national government agencies;
(f) Coordinate with the treasurer, accountant, and the planning and development coordinator for the purpose of budgeting;
(g) Assist the sanggunian concerned in reviewing the approved budgets of component local government units; and
(h) Coordinate with the planning and development coordinator in the formulation of the local government unit development plan.