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Public Officer Accounts Article Failure Responsible Render Leaving

Front ARTICLE 219. FAILURE OF RESPONSIBLE PUBLIC OFFICER TO RENDER ACCOUNTS BEFORE LEAVING THE COUNTRY

ELEMENTS
Back 1. That the offender is a public officer;

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

3. That he must have unlawfully left (or be on the point of leaving) the Philippines without securing from the Commission on Audit a certificate showing that his accounts have been finally settled.

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