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Act No. 1792 (Accounting Act,) Section 66

Act No. 1792 (Accounting Act,) Section 66

Section 66

SEC. 66. When public property has become unserviceable from any cause, or is no longer needed for the public service, and upon the application of the accountable officer, it shall be inspected by a district auditor, or other duly designated officer or agent of the Bureau of Audits, and if found to be valueless or unsalable may be destroyed in the presence of the inspecting officer, and if found to be valuable shall he fold at public auction to the highest bidder after advertisement for not less than six days by printed notice in a newspaper of general circulation in the community where such property is in be sold, or by notices posted a like period in at least four public places, where there is no newspaper published: Provided, That on the authority of the respective heads of Department concerned, public property may be transferred at an appraised valuation between bureaus, municipalities, or provinces: And provided further, That when in his discretion the public interests will be best served by such action, the Governor-General may authorize the sale of public property at private sale, subject to such restrictions as he may impose in each case.

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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 66 (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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