SEC. 61. Any person aggrieved by the action or a decision of a district auditor in the settlement of an account may within one year appeal in writing to the Insular Auditor, whose decision shall be final, except that a farther appeal may be taken by the person aggrieved to the Governor-General, whose decision shall be final and inclusive upon all concerned. In all cases of appeal all papers in the case shall be transmitted to the Insular Auditor for action or reference to the Governor-General, as the case may be.
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 61 (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).