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Manual on certificate of settlement and balances.

By: Publication details: Quezon City, Philippines: Commission on Audit, 1993.Edition: Nineteen ninety-three editionDescription: 90 pages; 25 cmSubject(s):
Contents:
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
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Holdings
Item type Current library Call number Status Barcode
BOOKS MAIN HJ 9927 C66 1993 (Browse shelf(Opens below)) Available 02236

Commission on Audit (1993). Manual on certificate of settlement and balances (1993 ed.). Quezon City, Philippines: Commission on Audit

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

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