SEC. 105. Every decision by a district auditor making an original construction or modifying an original construction of a statute, ; shall be forthwith reported to the Insular Auditor, and items in any account affected by such decision shall be suspended and credit for payment thereof withheld until the Insular Auditor shall approve, disapprove, or modify such decision and certify his action to the district auditor.
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 105 (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).
