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Accountable officers; bond requirement.
SEC. 101. Accountable officers; bond requirement. —(1) Every officer of any government agency whose duties permit or require the possession or custody of government funds or property shall be accountable therefor and for the safekeeping thereof in conformity with law. (2) Every accountable officer shall be properly bonded in accordance with law.
Primary and secondary responsibility.
SEC. 102. Primary and secondary responsibility. —(1) The head of any agency of the government is immediately and primarily responsible for all government funds and property pertaining to his agency. (2) Persons entrusted with the possession or custody of the funds or property under the agency head shall be immediately responsible to him, without prejudice to the liability of either party to the government.
General liability for unlawful expenditures.
SEC. 103. General liability for unlawful expenditures. — Expenditures of government funds or uses of government property in violation of law or regulations shall be a personal liability of the official or employee found to be directly responsible therefor.
Records and reports required by primarily responsible officers.
SEC. 104. Records and reports required by primarily responsible officers. —The head of any agency or instrumentality of the national government or any government-owned or controlled corporation and any other self-governing board or commission of the government shall exercise the diligence of a good father of a family in supervising accountable officers under his control to prevent the incurrence of loss of government funds or property, otherwise he shall be jointly and solidarily liable with the person primarily accountable therefore. The treasurer of the local government unit shall likewise exercise the same degree of supervision over accountable officers under his supervision otherwise, he shall be jointly and solidarily liable with them for the loss of government funds or property under their control.
Measure of liability of accountable officers.
SEC. 105. Measure of liability of accountable officers. — (1) Every officer accountable for government property shall be liable for its money value in case of improper or unauthorized use or misapplication thereof, by himself or any person for whose acts he may be responsible. He shall likewise be liable for all losses, damages, or deterioration occasioned by negligence in the keeping or use of the property, whether or not it be at the time in his actual custody. (2) Every officer accountable for government funds shall be liable for all losses resulting from the unlawful deposit, use, or application thereof and for all losses attributable to negligence in the keeping of the funds.
Liability for acts done by direction of superior officer.
SEC. 106. Liability for acts done by direction of superior officer. —No accountable officer shall be relieved from liability, by reason of his having acted under the direction of a superior officer in paying out, applying, or disposing of the funds or property with which he is chargeable, unless prior to that act, he notified the superior officer in writing of the illegality of the payment, application, or disposition. The officer directing any illegal payment or disposition of the funds or property shall be primarily liable for the loss, while the accountable officer who fails to serve the required notice, shall be secondarily liable.
Time and mode of rendering account.
SEC. 107. Time and mode of rendering account. —In the absence of specific provision of law, all accountable officers shall render their accounts, submit their vouchers, and make deposits of money collected or held by them at such times and in such manner as shall be prescribed in the regulations of the Commission.
Prohibition against pecuniary interest.
SEC. 108. Prohibition against pecuniary interest. —No accountable or responsible officer shall be pecuniarily interested, directly or inderectly, in any contract or transaction of the agency in which he is such an officer.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).