Personal Liability of Officials for Payment of Unauthorized Personal Services Cost.
Section 46
SEC. 46. Personal Liability of Officials for Payment of Unauthorized Personal Services Cost.—No official or employee of any ministry, bureau, office, agency, commission, board, state university or college, of the National Government, including those of government-owned or controlled corporations shall be granted and/or paid any unauthorized compensation, either basic, additional or supplementary, or fringe benefits and allowances of any kind, including payment of retirement benefits and terminal leaves computed in violation of the General Provisions in this Act or other existing laws, which are chargeable against the appropriations authorized in this Act or under other appropriation laws or from other income of the Government. The payment of any unauthorized compensation, allowance, fringe benefits or personal services costs made in violation of this Section or of the General Provisions in this Act is null and void and is the personal liability of the head of the office or agency who authorized such payment, the Resident Auditor, other officials and employees who participated or took part therein, and the person who received such payments, who shall be jointly and severally liable for the refund of the full amount so paid and received, in addition to any disciplinary action that may be instituted against such erring officials under the provisions of Sections 49 and 87 of P.D. No. 1177 and to any criminal action under the Revised Penal Code and other penal laws. Local Government Units