Republic Act No. 4400 (RA 4400) — An Act to Amend Section Six Hundred Forty-Eight of the Revised Administrative Code So as to Fix a Definite Period of One Hundred Eighty Days Within Which Provincial and City Auditors Shall Certify the Accounts of Provincial, City and Municipal Treasurers.
Republic Act No. 4400 (RA 4400) — An Act to Amend Section Six Hundred Forty-Eight of the Revised Administrative Code So as to Fix a Definite Period of One Hundred Eighty Days Within Which Provincial and City Auditors Shall Certify the Accounts of Provincial, City and Municipal Treasurers.
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
SECTION 1. Section six hundred forty-eight of the Revised Administrative Code is hereby amended to read as follows:
"SEC. 648. Certificate of balances by provincial and city auditors.—Provincial and city auditors shall certify the balances arising in the accounts settled by them to the Auditor General and to the proper provincial, city and municipal (district) treasurers in such form as the Auditor General may prescribe within one hundred eighty days from the date of receipt of such accounts from the provincial, city and municipal treasurers concerned. Accounts not certified within this period shall be deemed to have been certified, and they may be reopened only in accordance with Section six hundred fifty-seven."
