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PD 1445 Section 94

Countersigning of warrants or checks by auditors.

Section 94

SEC. 94. Countersigning of warrants or checks by auditors. — No warrant or check shall be paid by the Treasurer of the Philippines, local treasurer, or any government depository unless it is countersigned by a duly authorized official of the Commission. When, in the opinion of the Commission, the interest of the service so requires, the warrant or check may be paid without the countersignature under such rules and regulations as it may prescribe from time to time.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER 4. APPLICATION OF APPROPRIATED FUNDS →

Other provisions in CHAPTER 4. APPLICATION OF APPROPRIATED FUNDS

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 94 (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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