With the approval of the Governor-General  the provincial board may authorize any municipality of the province to exceed the foregoing percentages under such limitations as may be prescribed by resolution of said board. [1903-1; 1979-1 ( nn ).] SECTION  2246 . Disbursement of Municipal Funds. —  Disbursements of municipal funds shall be made by the municipal treasurer upon properly executed vouchers  pursuant to the budget  and with the approval of the president. Vouchers covering disbursements from  the school fund or for school purposes shall also be approved by the division superintendent of schools  or his authorized representative. cDTACE The municipal treasurer shall keep in his office  open at all times to the inspection of members of the municipal council  a statement of the appropriations  expenditures  and balances in all municipal accounts. SECTION  2247 . Restriction Upon Disbursements . — Disbursements pursuant to the budget may be made from any municipal funds in the hands of the treasurer  but the total disbursements from any municipal fund shall in no case be in excess of the actual collect ions accruing to such fund  except upon written authority of the provincial treasurer  and in no case shall an overdraft in excess of twenty-five per centum of the uncollected revenues and receipts accruing to any fund  as shown by the approved budget  be  so authorized. SECTION  2248 . Application of Article. —  The remedies provided in this article may be used  so far as their nature permits  for the collection of any delinquent municipal revenue except such as is mentioned in section two thousand two hundred and fifty-four  hereof. caADSE SECTION  2249 . Civil Remedies. — The civil remedies available to enforce payment of delinquent municipal revenue shall be ( a ) by distraint of personal property and ( b ) by legal action  either of which remedies or both simultaneously may be pursued in the di scretion of the proper authority. SECTION  2250 . Distraint of Personal Property. — The remedy by distraint shall proceed as follows: Upon the failure of the person owing any municipal tax or revenue to pay the same  at the time required  the municipal treasurer may seize and distrain any pe rsonal property belonging to such person or ARTICLE  XVII Civil Remedies for Collection of Municipal Revenue 660 Copyright 2012 CD Technologies Asia  Inc. and Accesslaw  Inc. Philippine Law Encyclopedia 2011