Persons accountable for government funds property.
Section 47
SEC. 47. Persons accountable for government funds property.—Every officer of the local government whose duties permit or require the possession or custody of the government funds shall be accountable and responsible therefor and for the safekeeping thereof in conformity with the provisions of this law. Other officers who, though not accountable by the nature of their duties, may likewise be similarly held accountable and responsible for the government funds through their participation in the use or application thereof.