Accounting and Accountability.
Section 36
SEC. 36. Accounting and Accountability.—(1) Every local government officer whose duties require the possession or custody of local government funds shall be accountable therefor and responsible for their safekeeping in conformity with the provisions of law. Local treasurers and other accountable officers shall render their accounts within such time, in such form, style and contents and under such regulations as the Commission on Audit may prescribe pursuant to law. (2) The heads of local government units shall be responsible for the proper operation and maintenance of the accounting offices in their respective units. They shall see to it that all accounting records and books conform to the applicable provisions of this Code, and the pertinent laws, rules, regulations and reporting requirements of the Office of Budget and Management. Non-compliance with such laws, rules, regulations and reporting requirements shall be sufficient ground for administrative action against the officials responsible therefor, including dismissal from the service. Sec- 37. Auditorial Inspection.—The books of accounts, papers and cash of any local treasurer or other accountable local official shall at all times be open to the inspection of the Commission on Audit or its duly authorized representative.