There shall be a Commission on Audit.

Financial transactions and operations of any government agency shall be governed by the fundamental principles set forth hereunder, to wit: 1. No money shall be paid out of any public treasury of depository except in pursuance of an appropriation law or …

Download Presidential Decree No. 1445. General Solano Street San Miguel, Manila Philippines. Telephone No: 8657-3300 Email: [email protected] ...

2023年12月21日 · On 28 November 2023, the CP approved COA Resolution No. 2023-015 authorizing the referral of the proposed bill to Congress to revise PD No. 1445. HB No. 9674 substantially considered the proposed revisions of the Commission. Meanwhile, the proposed bill was also referred to the Senate.

The Government Auditing Code of the Philippines outlines the responsibilities and liabilities of government officers in handling government funds and property, emphasizing accountability, proper supervision, and the prevention of loss or misuse of funds and property. The law is known as the "Government Auditing Code of the Philippines."

This document is Presidential Decree No. 1445 which establishes the Government Auditing Code of the Philippines. It creates the Commission on Audit to oversee auditing of all government resources. The Commission is composed of a Chairman and two Commissioners, who are appointed by the Prime Minister.

Measure of Liability of Accountable Officers. Every officer accountable for government property shall be liable for its money value in case of improper or unauthorized use or misapplication thereof, by himself or any person for whose acts he may be responsible.