Revised Penal Code · Malversation of Public Funds or Property
Failure of accountable officer to render accounts
Current text, as of October 15, 2026
Any public officer, whether in the service or separated therefrom by resignation or any other cause, who is required by law or regulation to render account to the Commission on Audit, or to a provincial auditor and who fails to do so for a period of two (2) months after such accounts should be rendered shall be punished by prisión correccional in its minimum period, or by a fine ranging from Forty thousand pesos (₱40,000) to One million two hundred thousand pesos (₱1,200,000), or both.
Consolidated by Alleba from the 1930 text of Act No. 3815 (Lawphil) and the amending Republic Acts in our library. Amendments made by Presidential Decrees, Batas Pambansa or executive orders are not yet included. 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.