Accounting for obligations.
Section 57
SEC. 57. Accounting for obligations.—All lawful expenditures and obligations incurred during a year shall be taken up in the accounts of that year.
PD 477 Section 57
Other provisions in CHAPTER IV.—Expenditures, Disbursements
- Section 48: Prohibition against pecuniary interest.
- Section 49
- Section 50: Prohibition against expenses for receptions and entertainment.
- Section 51: Certification on, and approval of, vouchers.
- Section 52: Officials authorized to draw checks in settlement of obligations.
- Section 53
- Section 54: Rendition of accounts.
- Section 55: Auditorial visitation.
- Section 58: General liability for unlawful expenditures.
- Section 59: The official fiscal year.
CitationPD 477 Section 57 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
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