Revised Penal Code · Malversation of Public Funds or Property
Failure of a responsible public officer to render accounts before leaving the country
Current text, as of October 15, 2026
Any public officer who unlawfully leaves or attempts to leave the Philippines without securing a certificate from the Commission on Audit showing that his accounts have been finally settled, shall be punished by arresto mayor, or a fine ranging from Forty thousand pesos (₱40,000) to Two hundred thousand pesos (₱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.