Atty. Elizabeth S. Zosa
Atty. Elizabeth S. Zosa
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