SEC. 107. The Insular Auditor may revise, on his own motion, any settlement made by a district auditor and certify a new balance thereon, which balance shall be final and conclusive upon all parties, except that a party aggrieved may appeal as provided in section' ninety-two of this Act. The Insular Auditor may require any , provincial account or accounts, and accompanying vouchers, to be forwarded to him for the purpose of such revision.
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 107 (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).
