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CA 38 Section 18

Economy in the use of supplies and mater­ials.

Section 18

SEC. 18. Economy in the use of supplies and mater­ials. — Supplies and materials including equipment purchased from any appropriation authorized in this Act shall be used exclusively for the necessary and actual requirements of any official or employee in the perform­ance of his official duties. In the case of gasoline and other fuel supplies and lubricating oil for use of government automobiles, other motor vehicles, vessels and watercrafts, a detailed report shall be submitted monthly to the General Auditing Office by the of­ficial or employee responsible for the operation there­of, showing the official trips made, places visited, dis­tance traveled, time consumed, list of passengers, quan­tities of gasoline, fuel supplies and oil received, quan­tities on hand, and such other data as may be neces­sary for the proper determination of the quantities of supplies actually and necessarily consumed in connec­tion with the performance of official duties. The Au­ditor General shall prescribe such supplementary rules and regulations as may be necessary for the effective enforcement of this provision.

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Other provisions in CA 38

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

CitationCA 38 Section 18 (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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