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

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

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

In plain language

Amends Sec. 648 of the Revised Administrative Code to require provincial and city auditors to certify accounts within 180 days, declaring uncertified accounts as certified if not done within the period.

Sec. 648 amended to require certification within 180 days.

audit

accounting

government

administrative code

public finance

REPUBLIC ACT No. 4400

Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:

Section 1

Section six hundred forty-eight of the Revised Administrative Code is hereby amended to read as follows:

"Sec. 648. Certificate of balance 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.

For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.