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    Atty. Elizabeth S. Zosa

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    Kriston Lipat
    This document discusses the legal authority and concepts relating to auditing expenditures in the Philippine government. It outlines the process of examining and settling accounts, as well as determining liability for disallowed expenditures. Various types of disallowed expenditures are also described, such as honoraria, travel expenses, cash advances, and appointments or designations made without proper authority. The nature of joint and several liability for illegal payments is explained.

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    Atty. Elizabeth S. Zosa

    Uploaded by

    Kriston Lipat
    139 views92 pages
    This document discusses the legal authority and concepts relating to auditing expenditures in the Philippine government. It outlines the process of examining and settling accounts, as well as determining liability for disallowed expenditures. Various types of disallowed expenditures are also described, such as honoraria, travel expenses, cash advances, and appointments or designations made without proper authority. The nature of joint and several liability for illegal payments is explained.

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    This document discusses the legal authority and concepts relating to auditing expenditures in the Philippine government. It outlines the process of examining and settling accounts, as well as determining liability for disallowed expenditures. Various types of disallowed expenditures are also described, such as honoraria, travel expenses, cash advances, and appointments or designations made without proper authority. The nature of joint and several liability for illegal payments is explained.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    139 views92 pages

    Atty. Elizabeth S. Zosa

    Uploaded by

    Kriston Lipat
    This document discusses the legal authority and concepts relating to auditing expenditures in the Philippine government. It outlines the process of examining and settling accounts, as well as determining liability for disallowed expenditures. Various types of disallowed expenditures are also described, such as honoraria, travel expenses, cash advances, and appointments or designations made without proper authority. The nature of joint and several liability for illegal payments is explained.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 92

    by:

    ATTY. ELIZABETH S. ZOSA


    Assistant Commissioner
    Commission on Audit
     Legal Authority and Basic Concepts
     Communicating Audit Results
     IIUUEE Expenditures
     Determination of Persons Liable
     Acts Constituting Liability
     Appeals from Disallowances
     Nature of Liability for
    Disallowances
     Enforcement of Liability
    EXAMINE
    SETTLE
    Honoraria
    RATA, Traveling expenses
    Procurement
    Cash Advances
    Terminal leave benefits
    Fund transfer to NGO
    Hiring of private lawyer
    EME
    Retirement Benefit
    Salary, Step Increment,
    Overtime Pay
    Allowances and Other
    Benefits
     CNA
     Hazardduty pay
     YEB and cash gift
     PIB
    Appointment
    Cashier
    General Services Officer
    Chief Engineer
    Accountant
    Budget Officer
    Board of Directors
    Designation
    Inspection and Acceptance
    Committee
    Bids and Award Committee
    Special Disbursing Officer
    Property Inventory Committee
    Good faith-
    Good faith connotes an honest
    intention to abstain from taking
    unconscientious advantage of another;
    it is not a visible, tangible fact that can be
    seen or touched, but rather a state or
    condition of mind which can only be
    judged by actual or fancied token or
    signs. (PNB vs Heirs of Estanislao Militar, et al.
    GR No. 164801, June 30, 2006)
    “Solutio Indebiti”
    • if something is received when there is
    no right to demand it, and it was
    unduly delivered through mistake, the
    obligation to return it arises (Art 2154,
    NCC);

    • the person who has no right to receive


    such payment becomes obligated to
    return the same;
    Liability up to the amount certified/
    authorized/ approved
    -Partial payment
    -Progress billings
    Section 106
    Section 106. Liability for acts done by direction of
    superior officer. No accountable officer shall be relieved
    from liability by reason of his having acted under the
    direction of a superior officer in paying out, applying, or
    disposing of the funds or property with which he is
    chargeable, unless prior to that act, he notified the
    superior officer in writing of the illegality of the
    payment, application, or disposition. The officer
    directing any illegal payment or disposition of the funds
    or property shall be primarily liable for the loss, while
    the accountable officer who fails to serve the required
    notice shall be secondarily liable.
    -62 days

    118 days
    [T]here is a solidary liability only
    when the obligation expressly so
    states, or when the law or the
    nature of the obligation requires
    solidarity
    Section 43. Liability for Illegal Expenditures. - Every
    expenditure or obligation authorized or incurred in
    violation of the provisions of this Code or of the
    general and special provisions contained in the
    annual General or other Appropriations Act shall be
    void. Every payment made in violation of said
    provisions shall be illegal and every official or
    employee authorizing or making such payment, or
    taking part therein, and every person receiving such
    payment shall be jointly and severally liable to the
    Government for the full amount so paid or received.
    Section 49. Liability for Illegal Expenditure. Every
    expenditure or obligation authorized or incurred in
    violation of the provisions of this Decree or of the
    general and special provisions contained in the
    annual General or other Appropriations Act shall be
    void. Every payment made in violation of said
    provisions shall be illegal and every official or
    employee authorizing or making such payment, or
    taking part therein, and every person receiving such
    payment shall be jointly and severally liable to the
    Government for the full amount so paid or received.
    SEC. 347. Rendition of Accounts. - Local treasurers,
    accountants and other local accountable officers shall
    render their accounts within such time, in such form,
    style, and content and under such regulations as the
    Commission on Audit may prescribe. Provincial, city,
    and municipal auditors shall certify the balances arising
    in the accounts settled by them to the Chairman of the
    Commission on Audit and to the local treasurer,
    accountant, and other accountable officers. Copies of
    the certification shall be prepared and furnished other
    local officers who may be held jointly and severally
    liable for any loss or illegal, improper or unauthorized
    use or misappropriation of local funds or property.
    - Only for disallowed benefits or
    allowances
    - Approved by the OGC- COA
    - Payment period not > 2 years
    graduated according to amount
    - Full payment demandable upon
    separation from the service

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