to aid him in the discharge of his duties, the number and salaries thereof being determined by the municip al council as in case of other employees. When it appears that the number or salaries of such clerks or employees are manifestly inadequate, it shall be within the power of the provincial board, on application, to increase the same. The municipal treasurer may, for cause, suspend from office without salary for not to exceed thirty days any employee thus appointed or, with the approval of the provincial treasurer, remove him from office. [82-18 ( l,  3); 374-1 ( a ); 999-1 ( b ); 1482-2 ( b ); 1681-1; 1791-1.] SECTION  2154 . Duties of Municipal Treasurer. — The municipal treasurer shall be the financial officer of the municipality and with respect to the collection of revenue shall be  ex officio  deputy of the provincial treasurer. The principal duties of the municipal treasurer shall be these: ( a ) He shall collect and receive all moneys due or accruing to the municipality and, except as otherwise specially provided, all other Government revenue collectible therein. ( b ) He shall give to every person paying money to him in his official capacity a proper receipt showing the date, the amount paid, the name of the person making payment, and the account upon which it was paid. ( c ) He shall keep a detailed account of all moneys received, and shall pay the same out or dispose thereof pursuant to lawful authority. ( d ) He shall, under the direction of the council, be the custodian of municipal property in general, including lands, buildings, and equipment, and shall keep a complete record thereof. [82-21; 1482-2 ( d ); 1611-1.] SECTION  2155 . Misuse of Public Funds. —  Municipal funds shall be kept by the municipal treasurer separate and distinct from his own money, and he shall not make profit out of public money or lend or otherwise apply it to any use not authorized by law. [82-21 ( e ).] SECTION  2156 . Inspection of Municipal Treasurer's Accounts. —  The 631 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011