Directives on Undocumented Certifications to Accounts Payable in the Books of Accounts of Government Agencies
Letter of Instructions No. 478

November 5, 1976


TO : All Department and Agency Heads
The Commissioner of the Budget
The Commission on Audit

WHEREAS, pursuant to cd


WHEREAS, despite

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, do hereby instruct:

1. Heads of Agencies and Chief Accountants to desist from certifying to Accounts Payable amounts not arising from perfected contracts;

2. The Commission on Audit to enforce strictly the provisions of

3. The Commission on Audit and the Budget Commission, to conduct periodic examinations of the books of accounts of agencies of the National Government to determine the validity of documentation of accounts payable and to revert those that are not validly documented or are more than two years old as of June 30, 1976 and thereafter;

4. All excess certifications to accounts payable in agency books as of June 30, 1976 must be reverted to the General Fund not later than January 31, 1977. Failure to comply on the part of the Chief Accountants concerned will mean automatic suspension of their salaries and other forms of compensation for the duration of the non-compliance;

5. The Commission on Audit and the Heads of Agencies concerned, to institute the necessary administrative action, against Resident Auditors, Chief Accountant, or any official who deliberately fail to comply with the provisions of aisa dc

6. The Commission on Audit, to submit a report of amounts thus reverted within sixty (60) days of the date hereof, and thereafter, within sixty (60) days after the end of each fiscal period.

DONE in the City of Manila, this 5th day of November, in the year of Our Lord, Nineteen Hundred and Seventy-Six. cd i