Accounting for moneys and property received by public officials.
SEC. 63. Accounting for moneys and property received by public officials. —Except as may otherwise be specifically provided by law or competent authority all moneys and property officially received by a public officer in any capacity or upon any occasion must be accounted for as government funds and government property. Government property shall be taken up in the books of the agency concerned at acquisition cost or an appraised value.
Designation of collecting officers for government agencies.
SEC. 64. Designation of collecting officers for government agencies. —The head of an agency may designate such number of collecting officers or agents as may be deemed necessary. They shall render reports of their collections, under the regulations of the Commission, to be submitted promptly to the auditor concerned who shall conduct the necessary examination and audit within thirty days from receipt thereof.
Accrual of income to unappropriated surplus of the General Fund.
SEC. 65. Accrual of income to unappropriated surplus of the General Fund. — (1) Unless otherwise specifically provided by law, all income accruing to the agencies by virtue of the provisions of law, orders and regulations shall be deposited in the National Treasury or in any duly authorized government depository, and shall accrue to the unappropriated surplus of the General Fund of the Government.
(2) Amounts received in trust and from business-type activities of government may be separately recorded and disbursed in accordance with such rules and regulations as may be determined by a Permanent Committee composed of the Secretary (Minister) of Finance as Chairman, and the Commissioner of the Budget and the Chairman, Commission on Audit, as members.
Special, Fiduciary and Trust Funds.
SEC. 66. Special, Fiduciary and Trust Funds. —Receipts shall be recorded as income of Special, Fiduciary or Trust Funds or Funds other than the General Fund only when authorized by law as implemented by rules and regulations issued by the Permanent Committee created in the preceding section.
Warrants and checks receivables in payment for taxes or other indebtedness to the government.
SEC. 67. Warrants and checks receivables in payment for taxes or other indebtedness to the government. —(1) An officer charged with the collection of revenue or the receiving of moneys payable to the government shall accept payment for taxes, dues or other indebtedness to the government in the form of checks and warrants issued in payment of government obligations, upon proper indorsement and identification of the payee or indorsee. Checks drawn in favor of the government in payment of any such indebtedness shall likewise be accepted by the officer concerned.
(2) When a check drawn in favor of the government is not accepted by the drawee bank for any reason, the drawer shall continue to be liable for the sum due and all penalties resulting from delayed payment. Where the reason for non-acceptance by the drawee bank is insufficiency of funds, the drawer shall be criminally liable therefor.
(3) At no instance should money in the hands of the collecting officer be utilized for the purpose of encashing private checks.
Issuance of official receipt.
SEC. 68. Issuance of official receipt. —(1) No payment of any nature shall be received by a collecting officer without immediately issuing an official receipt in acknowledgment thereof. The receipt may be in the form of postage, internal revenue or documentary stamps and the like, or officially numbered receipts, subject to proper custody, accountability, and audit.
(2) Where mechanical devices are used to acknowledge cash receipts, the Commission may approve, upon request, exemption from the use of accountable forms.
Deposit of moneys in the treasury.
SEC. 69. Deposit of moneys in the treasury. —(1) Public officers authorized to receive and collect moneys arising from taxes, revenues, or receipts of any kind shall remit or deposit intact the full amounts so received and collected by them to the treasury of the agency concerned and credited to the particular accounts to which the said moneys belong. The amount of the collections ultimately payable to other agencies of the government shall thereafter be remitted to the respective treasuries of these agencies, under regulations which the Commission and the Department (Ministry) of Finance shall prescribe.
(2) When the exigencies of the service so require, under such rules and regulations as the Commission and the Department (Ministry) of Finance may prescribe, post, masters may be authorized to use their collections to pay money orders, telegraphic transfers and withdrawals from the proper depository bank whenever their cash advance funds for the purpose have been exhausted. The amount of collections so used shall be restored upon receipt by the postmaster of the replenishment of his cash advance.
(3) Pending remittance to the proper treasury, collecting officers may temporarily deposit collections received by them with any treasury, subject to regulations of the Commission.
(4) The respective treasuries of these agencies shall in turn deposit with the. proper government depository the full amount of the collections not later than the following banking day.
Acknowledgement of receipt for funds.
SEC. 70. Acknowledgement of receipt for funds. —Under such rules and regulations as the Commission and the Department (Ministry) of Finance may prescribe, the Treasurer of the Philippines and all authorized depository banks shall acknowledge receipt of all funds received by them, the acknowledgement bearing the date of actual remittance or deposit and indicating from whom and on what account it was received.
Creditors unclaimed balances.
SEC. 71. Creditors unclaimed balances. —(1) There shall be maintained in the books of the Commission an account designated "Creditors' Unclaimed Balances" to the credit of which shall be deposited all moneys for which there is no present rightful claimant. Money accruing to this account shall be held exclusively for the payment of pertinent obligations against it, when certified by the Commission, not in excess of the respective amounts which accrued to that account by reason of these obligations.
(2) After remaining unclaimed for a period of ten years, money in this account shall revert as treasury funds, to the agency that made the deposit, or, in the absence thereof to the national government.
Shipment of government funds or property by carrier; notation of evidence of loss.
SEC. 72. Shipment of government funds or property by carrier; notation of evidence of loss. —When government funds or property are transported from one place to another by carrier, it shall be upon proper bill of lading or receipt from the carrier, and it shall be the duty of the consignee or his representative to make full notation of any evidence of loss, shortage, or damage, upon the bill of lading or receipt before accomplishing it.
Monthly reports of depositories to agency head.
SEC. 74. Monthly reports of depositories to agency head. —At the close of each month, depositories shall report to the agency head, in such form as he may direct, the condition of the agency account standing on their books. The head of the agency shall see to it that a reconciliation is made between the balance shown in the reports and the balance found in the books of the agency.
Transfer of funds from one officer to another.
SEC. 75. Transfer of funds from one officer to another. — Transfer of government funds from one officer to another shall, except as allowed by law or regulation, be made only upon prior direction or authorization of the Commission or its representative.
Transfer of property between government agencies.
SEC. 76. Transfer of property between government agencies. —Any government property that is no longer service able or needed by the agency to which it belongs may be transferred without cost, or at an appraised value, to other agencies of the government upon authority of the respective heads of agencies in the national government, or of the governing bodies of government-owned or controlled corporations, other self-governing boards or commissions of the government, or of the local legislative bodies for local government units concerned.
Invoice and receipt upon transfer of funds or property.
SEC. 77. Invoice and receipt upon transfer of funds or property. —When government funds or property are transferred from one accountable officer to another, or from an outgoing officer to his successor, it shall be done upon properly itemized invoice and receipt which shall invariably support the clearance to be issued to the relieved or outgoing officer, subject to regulations of the Commission.
Credit for loss occurring in transit or due to casualty or force majeure.
SEC. 78. Credit for loss occurring in transit or due to casualty or force majeure. —(1) When a lots of government funds or property occurs while they are in transit or the loss is caused by fire, theft, or other casualty or force majeure, the officer accountable therefore or having custody thereof shall immediately notify the Commission or the auditor concerned and, within thirty days or such longer period as the Commission or auditor may in the particular case allow, shall present his application for relief, with the available supporting evidence. Whenever warranted by the evidence credit for the loss shall be allowed. An officer who fails to comply with this requirement shall not be relieved of liability or allowed credit for any loss in the settlement of his accounts.
(2) The Commission shall promulgate rules and regulations to implement the provisions of this section.
Destruction or sale of unserviceable property.
SEC. 79. Destruction or sale of unserviceable property.—When government property has become unserviceable for any cause, or is no longer needed, it shall, upon application of the officer accountable therefor, be inspected by the head of the agency or his duly authorized representative in the presence of the auditor concerned and, if found to be valueless or unsalable, it may be destroyed in their presence. If found to be valuable, it may be sold at public auction to the highest bidder under the supervision of the proper committee on award or similar body in the presence of the auditor concerned or other duly authorized representative of the Commission, after advertising by printed notice in the Official Gazette, or for not less than three consecutive days in any newspaper of general circulation, or where the value of the property does not warrant the expense of publication, by notices posted for a like period in at least three public places in the locality where the property is to be sold. In the event that the public auction fails, the property may be sold at a private sale at such price as may be fixed by the same committee or body concerned and approved by the Commission.
Final report of accountable officers.
SEC. 80. Final report of accountable officers. —(1) An accountable officer, upon ceasing to act in his official capacity as such, shall submit to the auditor of the agency concerned a report of his accountability.
(2) Any remaining balance of such accountability shall be deposited in the proper treasury without unnecessary delay.
Auditor's certificate of balance.
SEC. 81. Auditor's certificate of balance. —Auditors of all government agencies shall certify the balances arising in the accounts settled by them to the Commission and to the proper treasurer, collecting officer, or disbursing officer, in such form as the Commission may prescribe, within sixty days from the date of receipt of those accounts from the treasurer, collecting officer, or disbursing officer concerned.
Auditor's notice to accountable officer of balance shown upon settlement.
SEC. 82. Auditor's notice to accountable officer of balance shown upon settlement. —The auditor concerned shall, at convenient intervals, send a written notice under a certificate of settlement to each officer whose accounts have been audited and settled in whole or in part by him, stating the balances found due thereon and certified, and the charges or differences arising from the settlement by reason of disallowances, charges, or suspensions. The certificate shall be properly itemized and shall state the reasons for disallowance, charge, or suspension of credit. A charge of suspension which is not satisfactorily explained within ninety days after receipt of the certificate or notice by the accountable officer concerned shall become a disallowance, unless the Commission or auditor concerned shall, in writing and for good cause shown, extend the time for answer beyond ninety days.
Transcript of auditor's record as evidence of liability.
SEC. 83. Transcript of auditor's record as evidence of liability. —In any criminal or civil proceeding against an officer for the embezzlement or misappropriation of government funds or property, or to recover an amount due the government from an accountable officer, it shall be sufficient, for the purpose of showing a balance against him, to produce the working papers of the auditor concerned. A showing in this manner of any balance against the officer shall be prima facie evidence of the misappropriation of the funds or property unaccounted for or of civil liability of the officer as the case may be. The existence or contents of bonds, contracts, or other papers relating to or connected with the settlement of any account may be proved by the production of certified copies thereof but the court may require the production of the original when this appears to be necessary for the attainment of justice.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
