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| REPUBLIC ACT NO. 2266 - AN ACT
AMENDING CERTAIN SECTION OF THE REVISED ADMINISTRATIVE CODE (RE:
JURISDICTION OF AUDITOR GENERAL) |
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Section
1. Section five hundred eighty-four of the Revised
Administrative Code is hereby amended to read as follows: "Section 584.
General jurisdiction of General Auditing Office. — The authority and
powers of the General Auditing Office extend to and comprehend all
matters relating to accounting procedure, including the keeping of the
accounts of the Government, the preservation of vouchers, the methods
of accounting, the examination and inspection of the books, records and
papers relating to such accounts and to the audit and settlement of the
accounts of all persons respecting funds or property received or held
by them in an accountable capacity, as well as to the examination, and
audit of all debts and claims of any sort due from or coming to the
Government of the Philippines in any of its branches. The said
jurisdiction shall also extend to all corporations established and
organized in accordance with the laws of the Philippines wherein the
Government of the Philippines or any of its branches or any corporation
owned or controlled by it owns the majority of stock as well as to all
other self-governing board, commission or agency of the government. In
the exercise of this jurisdiction, the Auditor General shall act as the
ex-officio auditor of the said corporation, board, commission or agency
and, as such, he is empowered and authorized to appoint a
representative, known as the auditor, in the said corporation, board,
commission or agency and fix the salary thereof in an amount equal to
the salary authorized for the first assistant or next ranking managing
head of the corporation, board, commission or agency concerned. The
Auditor General shall also have the right to appoint, and fix the
salaries and the number of, the personnel to assist said representative
in his work. The expense for the maintenance and operation of his
office shall be paid by the corporation, board commission or agency
concerned. Any provision of law or charter to the contrary
notwithstanding, such salaries and number of auditing personnel, once
fixed by the Auditor General, shall not be thereafter increased,
diminished or altered unless initiated by him. Said representative and
his subordinate personnel shall also receive such allowances and
privileges as are or shall be allowed or authorized to management
personnel having the same rank and/or salary. The necessary
appropriations to cover the expenses for the maintenance and operation
of the office of said representative shall be provided by the governing
board, commission or agency concerned as long as unencumbered capital
or surplus funds are available."
Section 2. The second paragraph of section five hundred ninety of the same Code as amended to read as follows: "In the case of deeds to property
purchased by the Government or any government-owned or controlled
corporation or other self-governing board, commission or agency of the
government, the Auditor General shall require a certificate of title
entered in favor of the government or other evidence satisfactory to
him that the title is in the Government."
Section 3. Section six hundred twenty-four of the same Code is amended to read as follows: "Section 624.
Retention of money for satisfaction of indebtedness to Government. —
When any person is indebted to the Government of the Philippines or to
any government-owned or controlled corporation or to any other
self-governing board, commission or agency of the government, the
Auditor General may direct the proper officer to withhold the payment
of any money due him or his estate, the same to be applied in
satisfaction of such indebtedness."
Section 4. Section six hundred fifty-one of the same Code is amended to read as follows: "Section 651.
Power of Auditor to compromise claim. — The provision of any law to the
contrary notwithstanding, when, in the judgment of the Auditor General,
the interest of the Government so requires, he may compromise or
release, in whole or in part, any claim or settled liability to the
Government or any government-owned or controlled corporation or other
self-governing board, commission or agency of the government not
exceeding one thousand pesos and, with the written approval of the
President of the Philippines, he may, likewise, compromise or release
any similar claim or liability not exceeding ten thousand pesos.
"Application for relief from such claim or liability in excess of ten thousand pesos shall be submitted, through the Auditor General and the President of the Philippines, with their recommendation, to the Congress of the Philippines." Section 5. All Acts, executive orders and regulations, or parts thereof, inconsistent with the provisions of this Act are repealed. Section 6. This Act shall take effect upon its approval. Approved, June 19, 1959. |


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