Act No. 1402 Section 23

Section 23

SEC. 23. In making the settlement of each account, and before certifying the same, the Auditor shall require a statement from the i division of bookkeeping setting forth the charges with which said officer should be debited during the period comprehended by the sell lenient. The last certified balances on the particular accounts . shall be verified by the previous certificate of settlement, if any. These balances and charges shall be used as the basis of the Auditor's , sell lenient of the account before him.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 1402 Section 23 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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