Section 101
SEC. 101. Each district auditor shall certify the balances arising in the accounts settled by him to the Insular Auditor and to the proper provincial treasurer, in such form as the Insular Auditor may prescribe.
Act No. 1402 Section 101
SEC. 101. Each district auditor shall certify the balances arising in the accounts settled by him to the Insular Auditor and to the proper provincial treasurer, in such form as the Insular Auditor may prescribe.
CitationAct No. 1402 Section 101 (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).