Section 92Sec./Art. 92

Persons authorized to draw warrants or checks for payment out of government funds.

1. Warrants upon the National Treasury or checks draw against duly authorized bank accounts shall be drawn by the agency head having control of the appropriation or fund against which the warrants or checks are chargeable, or by such subordinate officer as shall be designated for that duty by the said agency head, who shall all be duly deputized for the purpose by the Treasurer of the Philippines. Copies of the designation shall be furnished the Treasurer of the Philippines and the representative of the Commission. Notice shall likewise be given to the Treasurer of the Philippines and the Commission when the designation is revoked. No member of the accounting unit or the internal control unit of the agency may be designated to perform the duty.

2. Warrants chargeable to national appropriations or funds not under the control of an agency shall be drawn by such officer as shall be specified by law, or, in the absence of that officer, by an officer designated by the President (Prime Minister).