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Section
128.Penal
provision.Any
violation of the provisions of Sections xx
89, xx of this Code or any regulation
issued by the Commission implementing
these sections, shall be punished by a
fine not exceeding one thousand pesos
or by imprisonment not exceeding six
(6) months, or both such fine and
imprisonment in the discretion of the
court.
Section 89.Limitations on
cash advance.
A
What is an accountable
officer?
The
and
Wages,
allowances,
Honoraria,
operating expenses.
Special
Commutable
and
Petty
Liability of Cash AO
Expenditures
shall be a PERSONAL
liability of the official or employee
found to be directly responsible
therefor.
AO shall be liable for all losses
resulting from the unlawful deposit,
use, or application therefor and for
all losses attributable to
NEGLIGENCE in the custodianship
of the funds.
Liability of Cash AO
Liability of Cash AO
Any
newly-appointed or designated AO
shall start with a new cashbook.
The AO shall maintain separate
cashbooks for salaries, wages,
allowances, etc. and for petty
operating expenses.
The AO shall record the transactions
in the prescribed cashbook daily.
The AO shall reconcile the book
balance with the cash on hand daily.
Cashbook
Cash
(Art. 217)
Failure of accountable officer to render
accounts (Art. 218)
Failure of a responsible public officer to
render accounts before leaving country
(Art. 219)
Illegal use of public funds or property
(Art. 220)
Failure to make delivery of public funds
or property (Art. 221)