Kermit the Frag
M E M O
Date : 28 June 2013
Subject : Accountable Officer
Pursuant to Section 101 (1) of Presidential Decree No. 1445[1] (PD 1445), an accountable officer is one whose duty permits or requires the government officer possession or custody of government funds or property:
“Section 101. Accountable Officers; Bond Requirement. — (1) Every officer of any government agency whose duties permit or require the possession or custody of government funds or property shall be accountable therefor and for the safekeeping thereof in conformity with law.” [Emphasis and underscoring supplied]
Section 340 of the Local Government Code provides the same definition of an accountable officer:
“Section 340. Persons Accountable for Local Government Funds. - Any officer of the local government unit whose duty permits or requires the possession or custody of local government funds shall be accountable and responsible for the safekeeping thereof in conformity with the provisions of this Title. Other local officers who, though not accountable by the nature of their duties, may likewise be similarly held accountable and responsible for local government funds through their participation in the use or application thereof.” [Emphasis supplied]
In Torres vs. People, 656 SCRA 486 (2011), the Supreme Court defined an accountable officer as one who has custody or control of public funds or property by reason of the duties of his office:
“An accountable public officer, within the purview of Article 217 of the Revised Penal Code, is one who has custody or control of public funds or property by reason of the duties of his office. The nature of the duties of the public officer or employee, the fact that as part of his duties he received public money for which he is bound to account and failed to account for it, is the factor which determines whether or not malversation is committed by the accused public officer or employee. Hence, a school
Date : 28 June 2013
Subject : Accountable Officer
Pursuant to Section 101 (1) of Presidential Decree No. 1445[1] (PD 1445), an accountable officer is one whose duty permits or requires the government officer possession or custody of government funds or property:
“Section 101. Accountable Officers; Bond Requirement. — (1) Every officer of any government agency whose duties permit or require the possession or custody of government funds or property shall be accountable therefor and for the safekeeping thereof in conformity with law.” [Emphasis and underscoring supplied]
Section 340 of the Local Government Code provides the same definition of an accountable officer:
“Section 340. Persons Accountable for Local Government Funds. - Any officer of the local government unit whose duty permits or requires the possession or custody of local government funds shall be accountable and responsible for the safekeeping thereof in conformity with the provisions of this Title. Other local officers who, though not accountable by the nature of their duties, may likewise be similarly held accountable and responsible for local government funds through their participation in the use or application thereof.” [Emphasis supplied]
In Torres vs. People, 656 SCRA 486 (2011), the Supreme Court defined an accountable officer as one who has custody or control of public funds or property by reason of the duties of his office:
“An accountable public officer, within the purview of Article 217 of the Revised Penal Code, is one who has custody or control of public funds or property by reason of the duties of his office. The nature of the duties of the public officer or employee, the fact that as part of his duties he received public money for which he is bound to account and failed to account for it, is the factor which determines whether or not malversation is committed by the accused public officer or employee. Hence, a school