Manual on certificate of settlement and balances. (Record no. 1093)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03056 a2200157 4500 |
| 110 ## - MAIN ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | Philippines. Commission on Audit |
| 9 (RLIN) | 2315 |
| 245 1# - TITLE STATEMENT | |
| Title | Manual on certificate of settlement and balances. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Nineteen ninety-three edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Quezon City, Philippines: |
| Name of publisher, distributor, etc. | Commission on Audit, |
| Date of publication, distribution, etc. | 1993. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 90 pages; |
| Size of unit | 25 cm. |
| 500 ## - GENERAL NOTE | |
| -- | Commission on Audit (1993). Manual on certificate of settlement and balances (1993 ed.). Quezon City, Philippines: Commission on Audit |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Title I: Introduction -- Section 1: Accountability of public officers in general -- Section 2: Constitutional authority -- Section 3: Definition of terms -- Section 4: Scope -- Title II: General procedures and responsibilities -- Section 5: General procedures -- Section 6: Linkage of CSB to AAR -- Section 7: Responsibilities of accountable officers -- Section 8: Responsibilities of accountant -- Section 9: Responsibilities of agency head -- Section 10: Responsibilities of auditor -- Title III: Preparation and issuance of CSB -- Section 11: Forms to be used and its issuance -- Section 12: Issuance of CSB in agencies without complete accounting records -- Section 13: Issuance of CSB, NS, ND, NC, AO and AOM on findings of the special audit teams -- Section 14: Grounds for suspensions -- Section 15: Settlement of suspensions -- Section 16: Grounds for disallowances -- Section 17: Grounds for charges -- Section 18: Settlement of disallowances and charges -- Section 19: Determination of persons liable for audit disallowances or charges -- Section 20: Proof of post audit -- Section 21: Accounting instructions -- Section 22: Distribution of copies of the certificate -- Section 23: Filing of the CSB, NS, ND and NC -- Section 24: Monitoring of settlements -- Section 25: Delegation of authority to post-audit -- Title IV: Accountability, responsibility and liability for government funds and property -- Section 26: Accountability for government funds and property -- Section 27: Responsibility for government funds property -- Section 28: Supervision over accountable officers -- Section 29: Liability of accountable, superior and subordinate officers -- Section 30: Liability for unlawful/illegal expenditures or uses of government funds -- Section 31: Transcript of auditor's record as evidence of liability -- Section 32: Transfer of accountability between accountable officers -- Title V: Enforcement of administrative and civil sanctions -- Section 33: Auditor's responsibility -- Section 34: Enforcement of civil liability -- Section 35: Other infractions of law and regulations -- Title VI: Enforcement of penal sanctions -- Section 36: Frauds and other unlawful activities -- Title VII: Decisions and appeals -- Section 37: Decisions of the commission -- Section 38: Opening and revision of settled accounts -- Section 39: Suppletory provisions -- Section 40: Repealing clause |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| Geographic subdivision | Philippines |
| Form subdivision | Handbooks, manuals, etc. |
| 9 (RLIN) | 18173 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing |
| Geographic subdivision | Philippines |
| Form subdivision | Handbooks, manuals, etc. |
| 9 (RLIN) | 18174 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | BOOKS |
| Source of classification or shelving scheme | Library of Congress Classification |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | MAIN | MAIN | 09/11/2015 | HJ 9927 C66 1993 | 02236 | 09/11/2015 | 09/16/2022 | BOOKS |