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PD 1445 Section 82

Auditor's notice to accountable officer of balance shown upon settlement.

Section 82

SEC. 82. Auditor's notice to accountable officer of balance shown upon settlement. —The auditor concerned shall, at convenient intervals, send a written notice under a certificate of settlement to each officer whose accounts have been audited and settled in whole or in part by him, stating the balances found due thereon and certified, and the charges or differences arising from the settlement by reason of disallowances, charges, or suspensions. The certificate shall be properly itemized and shall state the reasons for disallowance, charge, or suspension of credit. A charge of suspension which is not satisfactorily explained within ninety days after receipt of the certificate or notice by the accountable officer concerned shall become a disallowance, unless the Commission or auditor concerned shall, in writing and for good cause shown, extend the time for answer beyond ninety days.

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 82 (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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