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Act No. 1792 (Accounting Act,) Section 6

Act No. 1792 (Accounting Act,) Section 6

Section 6

Sec. 6. The jurisdiction of the Auditor over accounts, whether of funds or property, and all vouchers and records pertaining thereto, shall be exclusive. With the approval of the Governor-General he shall from time to time make and promulgate general or special rules and regulations not inconsistent with law covering the methods of accounting for public funds and property and funds and property held in trust by the .Insular Government or any of its branches: Provided, That any Director of Bureau or other officer accountable for public funds or properly under the provisions of this Act may require such additional reports or returns from bis subordinates or others as he may deem necessary for his own information and protection. The decisions of the Auditor shall be .final and conclusive upon the executive branches of the Government, except that appeal therefrom may lie taken by the part v aggrieved or the head of the Department concerned, within one year, in the manner hereinafter prescribed. The Auditor shall, except as hereinafter provided, have like authority as that conferred by law upon the several Auditors of the United States and the Comptroller of the United States Treasury, and is authorized to communicate directly with any person having claims before him for settlement, or with any Department, officer, or person having official relations with his office.

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Other provisions in Act No. 1792 (Accounting Act,)

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. 1792 (Accounting Act,) Section 6 (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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