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Accounts Accountable Officer Render Public Article Failure Elements

Front ARTICLE 218 FAILURE OF ACCOUNTABLE OFFICER TO RENDER ACCOUNTS

ELEMENTS
Back 1. That the offender is a public officer, whether in the service or separated therefrom.

2. That he must be an accountable officer for public funds or property.

3. That he is required by law or regulation to render accounts to the Commission on Audit, or to a provincial auditor.

4. That he fails to do so for a period of two months after such accounts should be rendered.

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