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TO: ALL
JUSTICES OF THE COURT OF APPEALS, JUDGES OF THE COURT OF TAX APPEALS,
COURTS
OF FIRST INSTANCE, CIRCUIT CRIMINAL COURTS, JUVENILE AND DOMESTIC
RELATIONS
COURTS, COURTS OF AGRARIAN RELATIONS, CITY AND MUNICIPAL COURTS AND ALL
CLERKS OF COURTS.
SUBJECT:
REQUEST FOR RELIEF FROM ACCOUNTABILITY FOR GOVERNMENT FUNDS AND/OR
PROPERTY.
It has come to the
attention of this Court that requests for relief from accountability
for
the loss and/or destruction of government funds or property have been
unnecessarily
delayed thereby opening themselves to the possibility of disallowance
by
the Commission on Audit even in meritorious cases. To obviate this
possibility
and to enable this Court to seasonably transmit such requests to the
Commission
on Audit, attention is invited, by way of reminder, to the provisions
of
Section 638 of the Revised Administrative Code, which is quoted
hereunder:
"A [district] provincial auditor shall not allow credit for these losses unless the Auditor General shall give him express authority to that effect, to be exercised only if the loss is not in excess of one hundred pesos. When, in any case, the allowance of credit is not within the competency of the provincial auditor, the application and evidence, with the recommendation of the Provincial Auditor shall be forwarded to the Auditor General for his action." March 14,
1977.
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