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RA 992 (The Revised Budget Act) Section 21

RA 992 (The Revised Budget Act) Section 21

Liability for illegal expenditures.

Section 21

SEC. 21. Liability for illegal expenditures.—Every expenditure or obligation authorized or incurred in violation of the provisions of this Act or of the general and special provisions contained in the annual general or any other Appropriation Acts shall be void. Every payment made in violation of said provisions shall be illegal and every officer or employee authorizing or making such payment, or taking part therein, and every person receiving such payment shall be jointly and severally liable to the Government for the full amount so paid or received. If any officer or employee of the Government shall knowingly incur any obligation or shall authorize or make any expenditure in violation of the provisions herein referred to or take part therein, it shall be ground for his removal by the officer appointing him, and if the appointing officer be other than the President and shall fail to remove such officer or employee, the President shall exercise such power of removal after giving notice of the charges and opportunity for hearing thereon to the accused officer or employee and to the officer appointing him.

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Other provisions in RA 992 (The Revised Budget Act)

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 July 4, 2026

CitationRA 992 (The Revised Budget Act) Section 21 (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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