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PD 477 Section 51

Certification on, and approval of, vouchers.

Section 51

SEC. 51. Certification on, and approval of, vouchers.— Monies shall not be disbursed unless the treasurer concerned certifies that appropriations and funds are available for the purpose. Vouchers and payrolls shall be certified to and approved by the head of the department or office who has administrative control of the fund concerned, as to validity, propriety and legality of the claim involved. In the case of municipalities, the approval of the local chief executive shall be required when local funds are involved. In case of temporary absence or incapacity of the department head or chief of office, the officer next-in-rank shall automatically perform this function and he shall be fully responsible therefor.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER IV.—Expenditures, Disbursements →

Other provisions in CHAPTER IV.—Expenditures, Disbursements

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 477 Section 51 (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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