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Act No. 1792 (Accounting Act,) Section 31

Act No. 1792 (Accounting Act,) Section 31

Section 31

SEC. 31. When suit is brought in any case of delinquency of an officer or agent accountable or responsible for public funds or property, a, transcript from the books and proceedings of the Auditor or the or Office, concerned, or both, certified by the Auditor under his seal, shall be admitted as evidence and judicial notice shall lie taken thereof, and the court trying the case shall be authorized to grant judgment and award execution accordingly. All me copies contracts, or other papers relating to, or connected the Auditor with, the settlement of any account between the Government and an individual, when certified by the Auditor under his seal to be true copies and the originals on be in his office, or that of the Bureau or Office concerned, or both, may be annexed to such transcripts. and shall have equal validity and be entitled to the same degree of credit which would be due to the original papers if produced and authenticated in court : Provided, That where suit is brought upon a bond or other instrument, and the answer of the defendant denies the execution of the same, and the defendant makes his motion to the court for the production of the same, verifying such answer and motion by his oath the court may take the same into consideration, and, if it; appears to be necessary for the attainment of justice, may require the production of the original bond, contract, or other papers specified on such affidavit.

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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 31 (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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