An Act to Amend Section Six Hundred Forty-Eight of the Revised Administrative Code so as to Fix a Definite Period of One Hundred Eighty Days Within Which Provincial and City Auditors Shall Certify the Accounts of Provincial, City and Municipal Treasurers
Year:
1965
Category:
Other
Date Approved:
June 19, 1965
Summary
Plain-language AI-assisted summary — not the official text. As of July 1, 2026. Read the full text below or on the official source.
This Act amends Section 648 of the Revised Administrative Code, establishing a definitive period of one hundred eighty days for provincial and city auditors to certify the accounts of provincial, city, and municipal treasurers. Accounts not certified within this timeframe are deemed certified, with specific conditions for reopening.Full Text
REPUBLIC ACT No. 4400
An Act to Amend Section Six Hundred Forty-Eight of the Revised Administrative Code so as to Fix a Definite Period of One Hundred Eighty Days Within Which Provincial and City Auditors Shall Certify the Accounts of Provincial, City and Municipal Treasurers
Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:
Section 1. Section six hundred forty-eight of the Revised Administrative Code is hereby amended to read as follows:
Section 2. This Act shall take effect upon its approval.
Approved: June 19, 1965.
"Sec. 648. Certificate of balance by provincial and city auditors.— Provincial and city auditors shall certify the balances arising in the accounts settled by them to the Auditor General and to the proper provincial, city and municipal (district) treasurers in such form as the Auditor General may prescribe within one hundred eighty days from the date of receipt of such accounts from the provincial, city and municipal treasurers concerned. Accounts not certified within this period shall be deemed to have been certified, and they may be reopened only in accordance with Section six hundred fifty-seven."
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