Credit for loss occuring in transit or due to casualty.
Section 23
SEC. 23. Credit for loss occuring in transit or due to casualty.—When a loss of government property occurs while the same is in transit or is caused by fire, theft, force majeure, or other casualty, the officer accountable therefor or having custody thereof shall immediately notify the provincial or city auditor concerned within thirty days from the date the loss occured or for such longer period as the provincial or city auditor concerned may in the particular case allow, and he shall present his application for relief, with the available evidence in support thereof. An officer who fails to comply with this requirement shall not be relieved of liability or allowed credit for any such loss in the settlement of his accounts. A provincial or city auditor shall not allow credit for these losses unless the Chairman of the Commission on Audit shall give him express authority to that effect, to be exercised only if the loss is not in excess of ten thousand pesos. When, in any case, the allowance of credit is not within the competency of the provincial or city auditor, the application and evidence, with the recommendation of the auditor shall be forwarded to the Chairman of the Commission on Audit for his action.