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