Amendment to Revised Administrative Code Re: Certification Period for Treasurers' Accounts
Republic Act No. 4400, enacted on June 19, 1965, amends Section 648 of the Revised Administrative Code to establish a definitive timeframe of 180 days for provincial and city auditors to certify the accounts of provincial, city, and municipal treasurers. If auditors fail to certify within this period, the accounts are automatically considered certified and can only be reopened following specific provisions in Section 657. This law aims to enhance the efficiency and accountability of financial reporting in local government units. The Act took effect upon its approval and was published in the Official Gazette on August 29, 1966.
Law Information
- Reference Number
- Republic Act No. 4400
- Date Enacted
- Category
- Statutes
- Subcategory
- Republic Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
June 19, 1965
REPUBLIC ACT NO. 4400
AN ACT TO AMEND SECTION SIX HUNDRED FORTY-EIGHT OF THE REVISED ADMINISTRATIVE CODE SO AS TO FIX A DEFINITE PERIOD OF ONE HUNDRED EIGHTY DAYS WITHIN WHICH PROVINCIAL AND CITY AUDITORS SHALL CERTIFY THE ACCOUNTS OF PROVINCIAL, CITY AND MUNICIPAL TREASURERS
SECTION 1. Section six hundred forty-eight of the Revised Administrative Code is hereby amended to read as follows:
"SEC. 648. Certificate of balances by provincial and city auditors. — Provincial and city auditors shall certify the balances arising in the accounts settled by them to the Auditor General and to the proper provincial, city and municipal (district) treasurers in such form as the Auditor General may prescribe within one hundred eighty days from the date of receipt of such accounts from the provincial, city and municipal treasurers concerned. Accounts not certified within this period shall be deemed to have been certified, and they may be reopened only in accordance with Section six hundred fifty-seven."
SECTION 2. This Act shall take effect upon its approval.
Approved: June 19, 1965
Published in the Official Gazette, Vol. 62, No. 35, p. 6232 on August 29, 1966
Cite This Law
Amendment to Revised Administrative Code Re: Certification Period for Treasurers' Accounts, Republic Act No. 4400, Jun 19, 1965 (Philippines)
Amendment to Revised Administrative Code Re: Certification Period for Treasurers' Accounts, Republic Act No. 4400 (Phil. 1965)
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