SUPERVISORY
CIRCULAR NO. 5 [1977]
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:chanroblesvirtuallawlibrary
"SECTION
638. Credit
for loss occurring in transit or due to casualty; Notice to Auditor.
- When a loss of government funds or property occurs while the same is
in transit or is caused by fire, theft, or other casualty, the officer
accountable therefor or having custody thereof shall immediately notify
the Auditor General, or the provincial auditor, according as the matter
is within the original jurisdiction of the one or the other, and within
thirty days or such longer period as the Auditor, or provincial
auditor,
may in the particular case allow, 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
[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."
Strict
compliance herewith
is hereby enjoined.
March 14,
1977.
[Sgd.]
RICARDO
C. PUNOActing
Judicial Consultant
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