Article 105p. 105

ADMINISTRATIVE CODE AND LAW OF PUBLIC OFFICERS TEXT AND RULES

SECTION 27. Statement of Monthly Receipts and

Disbursements . — The Commission shall forward to the

Secretary of Finance, as soon as and within sixty (60) days

after the expiration of each month, a statement of all

receipts of the national government of whatever class,

and payments of moneys made on warrants or otherwise

during the preceding month.

SECTION 28. Powers, Functions, Duties of Auditors as

Representatives of the Commission . — (1) The Auditors

shall exercise such powers and functions as may be

authorized by the Commission in the examination, audit

and

settlement

of

the

accounts,

funds,

financial

transactions and resources of the agencies under their

respective audit jurisdiction;

(2) A report of audit for each calendar year shall be

submitted on the last working day of February following

the close of the year by the head of each auditing unit

through the Commission to the head or the governing

body of the agency concerned, and copies thereof shall

be

furnished

the government officials concerned or

authorized to receive them. Subject to such rules and

regulations as the Commission may prescribe, the report

shall set forth the scope of audit and shall include

statements of financial conditions, surplus or deficit

analysis, operations, changes in financial position, and

such comments and information as may be necessary

together

with

such

recommendations

with

respect

thereto as may be advisable, including a report of any

impairment of capital noted in the audit. It shall also

show specifically any program, expenditure, or other

financial transaction or undertaking observed in the

course of audit which in the opinion of the auditor has

been carried out or made without authority of law. The

auditor

shall

render

such

other

reports

as

the

Commission may require;

(3)

In

the

performance

of

their

respective

audit

functions as herein specified, the auditors shall employ

such

auditing

procedures

and

techniques

as

are

determined by the Commission under regulations that it

may promulgate; and

(4) The auditors in all auditing units shall have the

custody and be responsible for the safekeeping and

preservation of paid expense vouchers, journal vouchers,

stubs of treasury warrants or checks, reports of collections

and disbursements and similar documents, together with

their respective supporting papers, under regulations of

the Commission.

SECTION

29.

Check

and

Audit

of

Property

or

Supplies . — The auditor shall from time to time conduct

a careful and thorough check and audit of all property or

supplies of the agency to which he is assigned. Such

check

and

audit

shall

not

be

confined to a mere

inspection and examination of the pertinent vouchers,

inventories, and other papers but shall include an ocular

verification of the existence and condition of the property

or supplies. The recommendation of the auditor shall be

embodied in the proper report.

SECTION 30. Annual Audit and Work Program . —

Each Auditor who is head of an auditing unit shall

develop and devise an annual work program and the

necessary audit program for his unit in accordance with

regulations of the Commission.

SECTION 31. Seizure of Office by Auditor . — (1) The

books, accounts, papers and cash of any local treasurer or

other accountable officer shall at all times be open to the

inspection

of

the

Commission

or

its

authorized

representative;

(2) In case an examination of the accounts of a local

treasurer discloses a shortage in cash which should be on

hand, it shall be the duty of the examining officer to seize

the office and its contents, notify the Commission and

the local chief executive, thereupon immediately take full

possession of the office and its contents, close and render

his

accounts to the date of taking possession, and

temporarily continue the public business of such office;

and

(3) The auditor who takes possession of the office of

the local treasurer under this section shall ipso facto

supersede the local treasurer until the officer involved is

restored,

or

another

person has been appointed or

designated to the position or other provision has been

lawfully made for filling the office.

SECTION 32. Constructive Distraint of Property of

Accountable Officer . — (1) Upon discovery in audit of a

shortage in the accounts of any accountable officer and

upon a finding of a prima facie case of malversation of

public

funds

or

property

against

him,

in

order

to

safeguard

the

interest

of

the

Government,

the

Commission

may

place

under

constructive

distraint

personal property of the accountable officer concerned

where there is reasonable ground to believe that the said

officer is retiring from the government service or intends

to leave the Philippines or remove his property therefrom

or hide or conceal his property;

(2) The constructive distraint shall be effected by

requiring the accountable officer concerned or any other

person having possession or control of the property to

accomplish a receipt, in the form prescribed by the

Commission,

covering

the

property

distrained

and

obligate

himself

to

preserve

the

same

intact

and

unaltered

and

not

to

dispose of it in any manner

whatever

without

the

express

authority

of

the

Commission; and

(3) In case the said accountable officer or other person

having the possession and control of the property sought

to be placed under constructive distraint refuses or fails

to

accomplish

the

receipt

herein

referred

to,

the

representative

of

the

Commission

effecting

the

constructive distraint shall proceed to prepare a list of

such property and, in the presence of two (2) witnesses,

leave a copy thereof in the premises where the property

distrained is located, after which the said property shall

be deemed to have been placed under constructive

distraint.

CHAPTER 5 Decisions of the Commission

SECTION 33. Appeal from Decision of Auditors . — Any

person aggrieved by the decision of an auditor of any

government agency in the settlement of an account or

claim may, within six (6) months from receipt of a copy

thereof, appeal in writing to the Commission.

SECTION 34. Period for Rendering Decisions of the

Commission . — The Commission shall decide any case

brought before it within sixty (60) days from the date of

its submission for resolution. If the account or claim

involved in the case needs reference to other persons or

offices, or to a party interested, the period shall be

counted from the time the last comment necessary to a

proper decision is received by it.

SECTION

35.

Appeal

from

Decision

of

the

Commission . — Any decision, order or ruling of the

Commission may be brought to the Supreme Court on

certiorari by the aggrieved party within thirty days from

his receipt of a copy thereof in the manner provided by

law and the Rules of Court. When the decision, order or

ruling adversely affects the interest of any government

agency, the appeal may be taken by the proper head of

that agency.

SECTION 36. Finality of Decision of the Commission

or Any Auditor . — A decision of the Commission or of any

Auditor upon any matter within its or his jurisdiction, if

not appealed as herein provided, shall be final and

executory.

SECTION

37.

Opening

and

Revision

of

Settled

Accounts . — (1) At any time before the expiration of three

(3) years after the settlement of any account by an

auditor, the Commission may motu proprio review and

revise the account or settlement and certify a new

© Compiled by RGL

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