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PD 1445 Section 77

Invoice and receipt upon transfer of funds or property.

Section 77

SEC. 77. Invoice and receipt upon transfer of funds or property. —When government funds or property are transferred from one accountable officer to another, or from an outgoing officer to his successor, it shall be done upon properly itemized invoice and receipt which shall invariably support the clearance to be issued to the relieved or outgoing officer, subject to regulations of the Commission.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER 3. RECEIPT AND DISPOSITION OF FUNDS AND PROPERTY →

Other provisions in CHAPTER 3. RECEIPT AND DISPOSITION OF FUNDS AND PROPERTY

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 2026-07-04

CitationPD 1445 Section 77 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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